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06-02-2020 - AGENDA ITEM 11 FISCAL YEAR 2020-21 PRELIMINARY BUDGETAGENDA ITEM NO. 11 Xft AGENDA STAFF REPORT City of West Covina I Office of the City Manager DATE: June 2, 2020 TO: Mayor and City Council FROM: David Carmany City Manager SUBJECT: FISCAL YEAR 2020-21 PRELIMINARY BUDGET RECOMMENDATION: It is recommended that the City Council: 1) receive and file the Preliminary Fiscal Year Preliminary 2020-21 Operating and Capital Improvement Program Budget, 2) refer for review and comments at the June 3 Finance and Audit Committee meeting, 3) direct that the Preliminary Budget be broadly publicly disseminated, including at a community budget workshop on June 9, and 4) schedule the matter for consideration at the June 16th City Council meeting. BACKGROUND: The City of West Covina fiscal year is a 12-month period used to measure revenues and expenditures. It starts July 1 and ends June 30 the following year. At its highest level, a municipal budget identifies the needs and interests of the community and allocates available resources to those interests while remaining fiscally strong for the future. In crafting the following proposed allocations, the staff was guided by the principles of fiscal sustainability & responsibility. This budget represents the City's 2020-21 financial plan. DISCUSSION: The City's financial policies, plans, and reporting systems help the operating departments achieve their objectives and affect the City's long-term fiscal health. The City's accounting program maintains accounting records in accordance with Governmental Accounting Standards Board (GASB) pronouncements and Generally Accepted Accounting Principles (GAAP). The 2020-21 Budget is quite closely balanced and focuses on provision of essential services. For the budget projections to be realized, the community may assume changes must be made consistent with the fiscal emergency declaration unanimously adopted on May 19th. Due to cash flow requirements, changes to the city organization will be required to achieve economies and efficiencies in city operations, and essential services maintained. As these changes are implemented, the city will analyze implementing service delivery options, to include levels of service, service quality and expected performance, service revenues and costs, required transition activities and other relevant factors before implementing service delivery methods. Timing, labor relations and cash flow considerations during a fiscal emergency will be critical factors. City Fund Structure A number of different funds are utilized to account for the City, the Successor Agency to the Former Page Intentionally Left Blank 2017-18 2018-19 2018.19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ 516 $ 9,765 $ - $ - $ - Materials & Services 62,810 - - - Capital Assets - - - - - Allocations Personnel Services $ - $ 2,190 $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations C1 _ Personnel Services $ - $ - $ 40,974 $ 30,135 $ 45,803 Materials & Services - - - - - Capital Assets - - - - - Allocafions 3,587 32,620 Personnel Services $ - $ 2,029 $ - $ - $ - Materials & Services - - - - Capital Assets - 24,411 1200.000 - - Allocations Personnel Services $ - $ 895 $ - $ - $ - Materials & Services - - - - Capital Assets - 22,140 500.000 - - Allocations ["., , Personnel Services S - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - 23,030 - - - Allocotions Personnel Services S - S - $ 70,000 $ 70,000 $ - Materials & Services - - - - - Capital Assets - - - - Allocations 5,261 Personnel Services $ - $ - $ - $ - $ Materials & Services - - - - Capital Assets - - 330,000 - Allocations Personnel Services $ - $ - $ - $ - $ Materials & Services - - - - - Capital Assets - - - - - Allocations 7777 _. Personnel Services $ - $ - $ - Materials & Services - - - Capital Assets - - - Allocations - - - OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET T—for out $ - $ - $ - $ Personnel Services $ - $ 4,362 $ - $ 70,000 $ - Materials & Services - - - - Capital Assets - - - - - Allocations 6,862 Personnel Services $ - $ - $ - $ - $ - Materials & Services - 389,726 - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 3,460,874 26,406.605 4,447,662 3,826,085 3,788,006 Capital Assets - - - - - Allocations Transfer out S 000,000 $ - $ 1,903794 $ 1,903,794 $ Sutit'otal Risk Mari ge ent (1510) $- 2,231,828 $; 1;t20,263,5 - 1992,855 -$ 1,962,755 :`$ 2,647, 00_`Capital Assets Allocations ' Fund 363 Subtotal $ 1,481,771 $ 1,109,806 $ 1,992,855 $ 1,962,755 $ 2,947,500 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ -- Materials & Services 1,500 7,151 2,000 - Capital Assets - - - - - Allocations Personnel Services $ 194,004 $ 116,612 $ 112,185 $ 119,243 $ 29,760 Materials & S-ices 1,165,472 1,318,634 1,309,200 1,681 317 1,301,200 Capital Assets - - - - - Allocations 4,959 4,712 - Personnel Services $ - $ - $ - $ - $ - Materials&Services 18,949 55,317 - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets AI'oca'i-s Transfer cit $ - S C10,oco S 140,000 Personnel Services $ 56,500 $ 68,500 $ 101,500 $ 101,500 $ 100,000 Materials & Services - - - - - Capital Assets Allocations _ _ rr r _ _ r r r S 1,066,558 $ 965,945 $ 1,495,445 $ 1,468,664 $ 717,725 Personnel Services Materials & Services 89,119 126,096 206,200 188,300 128,900 Capital Assets - - - - - Allocations 149749 171,652 100,112 125,440 MEMO 200,573 Transfer out $ - $ - $ - $ - $ - $ 9,664 $ - $ 316,654 $ 267,910 $ - Personnel Services Materials &Services 995,168 1,067,075 1,375,876 464,548 947,066 Capital Assets - - - - - Albcaticns Personnel Services $ 34,345 $ 21 60' $- Materials & Services - - - - - Capital Assets - - - - - Allocations ,r 90 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ - $ - $ - Materials &Services 4,800,765 7,340,537 8,148,516 3,180,200 6,570,401 Capital Assets - - - - - Allocations Transfe-ou' £ '.,255, 662 $ 1,287,692 $ 1,292'94 $ 1,314,777 $ 2.972,538 Capital Assets - Allocations Su�tntah, rvlce(9000) ..r .;-*3,027-95rt.1c^n,= j2 -`T38} $ - $ Fund 811 Subtotal $ 3,027,915 $ (2,413,728) S - $ - $ Fund 816 Subtotal - $ `_ `286,339 $ ` 250,000 $ 214,324 $ 250,000 $ 250,000 Personnel Services $ - 5 - $ - 1 - m - Materials &Services 1,867 190 - - Capital Assets - - - - - Allocatiors Personnel Services $ 265,685 $ 306,227 $ 376,245 $ 350,804 $ 517,654 Materials & Services 44,805 46,009 72,410 71,934 79,014 Capital Assets - - - - - Allocations 15, 134 14,786 17,664 59,420 Personnel Services $ - $ - $ - $ - $ - Materials & Services 6,117 45.547 7,230 - 379.396 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 2,973 3,507 4,130 - 3,524 Capital Assets - - - - - Allccatons' On Personnel Services $ - $ - $ - $ - $ - Materials & Services 46.761 5,696 50,000 - - Capital Assets - - - - - Allocations Personnel Services $ 160,083 $ 124,183 $ - $ 207,722 $ 204,251 Materials & Services Capital Assets Allocations SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services .. - $ - $ - $ - $ - Materials & Services 34,696 - - - - Fund 820 St AllocationsCapital Assets Allocations - Capital Assets - - 8 S. 5.182,489 5 5,419.900 $ 5.462,100 S 4.701,699-.. Fund 853 Subtotal $ 7,127,738 $ 5,207,489 $ 5,419,900 S 5,462,100 $ 4.707,699 GRANDTOTAL $ '118,286,177 $ 136,574,650 $ 122,090,548 $ 110.850,609 $ 111,835,732 SUMMARY OF OPERATING Fund No. Fund Name Transfers Out Transfers In 110 General Fund 578,918 300 Debt Service - City 578,918 Transfer for LA County Auditor Controller Payment 110 General Fund 1,863,098 300 Debt Service - City 1,863,098 Transfer for Debt Service - 2018(A&B) PFA Lease Revenue Bonds 182 Maintenance District #2 9,000 184 Maintenance District #4 9,000 Transfer for shared services 810 Redevelopment Obligation Retirement Fund 1,345,990 300 Debt Service - City 1,345,990 Transfer for Debt Service - Big League Dream Bonds 815 Successor Agency Administration 106,302 110 General Fund 106,302 Transfer for administrative costs related to Successor Agency Total $ 3,903,308 $ 3,903,308 Page Intentionally Left Blank Administration CITY COUNCIL MISSION STATEMENT: To provide policy leadership for the community and administration on all issues that affect the health, safety, and welfare for the City of West Covina. The West Covina City Council is the governing body with the authority to adopt and enforce municipal laws and regulations. Members are elected at -large to serve a four-year term. They consist of five City Council Members, which includes a Mayor who is appointed by the City Council to serve a one-year term. The appointment is made on a rotating basis, based on seniority. There are no term limits for Council Members. City Council appoints members of the community to serve on the City's various boards and commissions to ensure that a wide cross-section of the community is represented in City government. The City Council also appoints the City Manager and City Attorney. The City Manager is the Chief Administrative Officer and is responsible for the operations of the City. The City Attorney serves as the City's chief legal officer. The City Council also serves as the Governing Board to the Successor Agency of the former West Covina Redevelopment Agency. Ply Administration CITY MANAGER'S OFFICE MISSION STATEMENT: To provide administrative leadership and management for the daily operations of the City government under the direction of the City Council. The City Manager's Office oversees the daily operations of the City of West Covina and coordinates the operations of the various City Departments. The City Manager is appointed by the City Council and serves as the administrative head of the City and the key staff advisor to the City Council. His/Her responsibilities are to implement policies as directed by the City Council and to enforce all municipal laws and regulations for the benefit of the community. His/Her duties are to direct and supervise the departments, prepare and administer the annual City budget, and plan and implement key projects. The City Manager's Office provides increased transparency and information of the activities and operation of the City of West Covina, the City's website, through the Discover West Covina City Newsletter and Community Recreation Guide, mobile phone application, social media, and press releases to local media outlets. The City Manager's Office also provides oversight to special projects directed by the City Council including: negotiation of lease agreements to generate revenues from the use of public property; outreach to local non-profit organizations; and Sister City relationships. 96 Administration DIVISION OF INFORMATION TECHNOLOGY (DOIT) MISSION STATEMENT: To serve the City of West Covina by providing Information Technologies through proven best practices that are cost effective, innovative, highly strategic and efficient; focused on supporting the needs of the City, community and business. nformation Technology (IT) provides software and hardware maintenance for the City's automated systems, supports computer users in all departments, maintains the citywide and local area networks, and assists departments in the selection of software systems. IT also coordinates training of City staff on new computer equipment and software and develops office automation standards. IT is also responsible for the administration of citywide telecommunications including the City's telephone system and City cell phones. 97 Table of Contents BudgetMessage..............................................................................................................................1 Financial Information Overview.....................................................................................................................................11 DebtService................................................................................................................................27 BudgetResolution.......................................................................................................................31 AppropriationsLimit..................................................................................................................34 City Profile OrganizationalChart...................................................................................................................37 Top25 Sales Tax Producers.......................................................................................................40 PrincipalProperty Tax Payer......................................................................................................41 Department/ Fund Matrix..........................................................................................................42 Budget Summaries Summary of Changes in Fund Balance......................................................................................45 Schedule of Revenues by Fund..................................................................................................49 Schedule of Revenue Detail by Fund.........................................................................................51 Schedule of Expenditures by Fund.............................................................................................59 Expendituresby Category..........................................................................................................61 Expendituresby Division...........................................................................................................63 Summary of Operating Transfers...............................................................................................93 Administration.............................................................................................................................95 CityCouncil...............................................................................................................................95 CityManager..............................................................................................................................96 CityClerk...................................................................................................................................113 Finance........................................................................................................................................121 HumanResources......................................................................................................................137 Police...........................................................................................................................................149 Fire..............................................................................................................................................175 PublicService.............................................................................................................................189 Community Development..........................................................................................................283 CITY COUNCIL (ELECTED) CITYMANAGER ASSISTANT CITY MMW MANAGER/COMMUNITY EXECUTIVE ASSISTANT TO DEVELOPMENT&PUBLIC THE CITY MANAGER SERVICES SENIOR ADMINISTRATIVE INFORMATION TECHNOLOGY ASSISTANT MANAGER IT I COMPUTER COMMUNICATIONS ANALYST SERVICES TECHNICIAN TECHNICIAN Administration EXPENDITURES BY CATEGORY Total Materials & Services 58% Salaries & Benefits 42% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Adopted Expense Expense Budge Budget Expense Classification: $ 1.378,184 $ 1,461,412 $ 1,212,141 $ 1,155,591 Total Salaries & Benefits Total Materials & Services 1,184,685 1,396,443 1,510,381 1,587,887 Total Source of Funds $ 2,562,869 $ 2,857,855 $ 2,722,522 $ 2,743,478 Administration FY 2020-21 GOALS AND OBJECTIVES • Continue to partner with local agencies to address the growing needs of our homeless constituents. • Continue to foster volunteerism and sense of community with the Community Services Group. • Continue to support the business -friendly efforts of the CED. • Complete negotiations for a development on the former BKK Landfill. • Partner with Starwood Retail Partners, LLC, on the redevelopment of the Plaza West Covina mall. • Complete the sale of Sunset Field to Emanate Health (formerly Citrus Valley Health Partners) to support Queen of the Valley Hospital's expansion efforts, including additional emergency rooms, new ICU rooms, additional parking, and a state-of-the-art cancer treatment center. • Continue to invest in Information Technology (I.T.) infrastructure to better provide services and access to information for West Covina residents and businesses. • Strive to complete the following projects from the City's IT Master Plan: City Council Chamber Audio/Video Upgrades, Consolidating and Upgrade Police and Fire Radio Systems, Digital Conversion of Microfiche, Microfilm, and Paper Documents, and Fire Telestaff Upgrade/Migration. • Continue the Microsoft SQL Database Conversions. • Survey City customers through Service Desk application for satisfaction. • Identify new areas of redundancy or possible innovations to streamline process, reduce costs, and add new beneficial services. • Reach out to local organizations for more inter -organizational cooperation. 100 Administration FY 2019-20 ACCOMPLISHMENTS • Partnered with Starwood Retail Partners, LLC, on the redevelopment of the Plaza West Covina mall. • Conducted the City's 1st City Council District based elections. • Transitioned Community Economic Development (CED) into the newly formed Community Development Department. • Successful opening of Porto's Bakery. • Released Request for Proposal (RFP) for BKK Landfill development. • Started a multi -city IT meeting with Covina, La Verne, Santa Fe Springs, and San Dimas to find opportunities to share information and achieve common goals. • Completed citywide infrastructure area network project. o Segmented network for higher security. o Implemented 802.1x throughout network to close loopholes. o Moved Active Directory to Azure for more security. o Implemented Microsoft Advanced Threat Protection due to increased threats from viruses, malware, and hackers. o Added redundant encrypted network to all Fire Stations and City community buildings. o Installed Palo Alto Firewalls at all locations to increase protection against crypto virus, external hackers or other potential internet risks. • Installed citywide Mitel Voice-Over-IP phone system. • Implemented Agenda Quick system for improved City agenda reports. • Combined the 100 MB internet connection at West Covina Police Department with the 25 MB connection at City Hall which gave a total of 1000MB for the same cost. • Installed Swaglt video system for streaming broadcasts of City Council and Planning Commission Meetings. o Setup live 24/7 YouTube channel. • Geographic Information Systems (GIS) completed more than 38 new projects including Fire District maps, Council Districts, ongoing projects, and Waze integration. 101 Administration • Updated Fire Department Telestaff server, adding cloud components for improved services. • Implemented Laserfiche to begin the process of moving City documents to a digital repository. • Migrated permits and applications to iWorQ to replace outdated system as well as adding new services, including online applications. • Reduced support costs of Police and Radio systems by over $26,000 by terminating redundant support contract. • Installed door access systems, including door readers and server. • Completed 12 initiatives from the City Council's IT Master Plan. 102 Fund: General Fund Department: Administration Division/Program: City Council (110-1110) EXPENDITURES Adopted A-uded 1819 Actual Adopted Budget A-udrd projected Actual Proposed Budget Salaries & Benefits Budget Budget (4-31,20) 110.11,1110.5114 Elective/Appointive 45,900 45,900 45,900 45,890 45,890 45,890 45,890 110.11.1110.5XXX Fringe Benefits 10,951 10,951 16,906 3,225 3,225 2,910 21884 110.11.1110.5157 Retirement -PERS 1,515 1,515 2,641 1,515 1,515 2,475 2,477 Subtotal 58,366 58,366 65,447 50,630 50,630 51,275 51,251 Materials & Services 110.11.1110.6043 Johnson Allowances 1,000 1,000 308 1,000 1,000 320 1,000 110.11.1110.6044 Lopez-Mado Allowances 1,000 1,000 1,274 1,000 1,000 420 1,000 110.11.1110.6045 Wu Allowances 1,000 1,000 655 1,000 1,000 910 1,000 110.11.1110.6046 Castellanos Allowances 1,000 1,000 1,291 1,000 1,000 150 1,000 110.11.1110A047 Shewmaker Allowances - - 413 1,000 1,000 180 1,000 110.11.1110.0050 Conferences&Meetings 4,600 9,600 10,102 4,600 4,600 5,150 4,500 110.11.1110-6147 Cellular Phones - - 76 2,700 2,700 2,410 21700 110.11.1110-6270 Other Supplies/Materials 6,400 6,400 670 6,000 6,000 6,000 6,800 Subtotal 18,000 21,000 15,256 18,300 18,300 15,540 19,000 Capital Assets Subtotal - - - Allocated Costs Subtotal - - - - - - Grand Total 76366 79,366 80,703 68,930 68930 66815 70,251 SUMMARY r Revenue - - - - - Salaries & Benefits 58,366 58,366 65,447 50,630 50,630 51,275 51,251 Maintenance & Operations 18.000 21,000 15,256 18,300 18,300 15,540 19,000 Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures 76,366 79,366 80,703 68,930 68,930 66,815 70,251 Net Program Revenue/(Cost) (76,366) 79,366 80,703 68,930 (68,930) 66,815 0,251 103 Fund: General Fund Department: Administration Division/Program: City Manager (110-1120) REVENUE 110.11.1120.5111 Full Time Salaries 468,861 409,675 446,403 302,773 362,773 306,016 295,187 110.11.1120.5112 Part Time Salaries - - 3,308 - - - - 110.11.1120.5113 Overtime 1,553 1,509 - - - - - 110.11.1120.5117 Premium Pay 2,918 2,400 1,200 1,196 1,196 1,196 1,196 110.11.1120.5124 Sick Leave Buyback 6,300 6,300 6,708 7,000 7,000 1,291 7,000 110.11.1120.5125 Vacation Buyback 25,600 25,600 36,779 25,000 25,000 3,262 25,000 110.11.1120.5XXX Fringe Benefits 117,914 117.961 95,641 68,873 68,873 77,997 58,325 110.11.1120.5156-7 Retirement -PERS 38,174 38,174 22,353 24,559 24,659 26,474 30,138 110.11.1120.5160 Retiree Medical Benefit 32,600 32,600 30,472 34,000 34,000 32,803 34,000 110.11.1120.5168 Supplemental Retirement Plan 75,000 75,000 76,640 79,000 79,000 84,232 79,000 110.11.1120.5180 Leave Lump Sum - 318,000 142,779 - - - - 110.11.1120.5181 PERS unfunded Liability Pint 97,717 97,717 102,051 136,724 136,724 136,724 133,246 110.11.1120.5999 Salary Savings - - - - - - - Subtotal 866,637 1,124,936 964,335 679,126 739,126 669,935 663,092 Materials & Services 110.11.1120.6030 Memberships 4,855 4,855 2,476 4,155 4,155 2,255 2,470 110.11.1110.6050 Conferences & Meetings 4,700 4,700 1,227 7,700 7,700 7,700 - 110.11.1120.6081 League of Calf Cities 28,000 28,951 28,951 29,500 29,500 29,500 30,944 110.11,1120,6084 SCAG 10,500 10,500 10,670 10,670 10,670 11,009 11,328 110.11.1120.6110 Professional Services - 10,000 60,522 - - - - 110.11.1120.6120 Other Contractual Services 2,500 2,500 1,120 2,500 2,500 2,500 2,500 110.11.1120,6147 Cellular Phones 1,100 1,100 594 1,100 1,100 1,300 600 110.11.1120.6170 Advertising & Publications 350 350 - 350 350 350 350 110.11.1120.6210 OBke Supplies 4,000 4,000 1,693 4,000 4,000 4,000 4,000 110,11.1120.6214 Printing & Copying 523 523 470 523 523 523 523 110.11.1120.6270 Special Department Supplies 3,350 3,350 826 3,350 3,350 4,268 2,100 110.11.1120.6319 Pool Car Usage - - 3 - - - - 110.11.1120.6330 Equipment & R 1,500 1,500 1,601 1,500 1,500 2,000 2,000 110,11.1120.6424 Capitalized Lease Payments 3.050 3,050 3,134 3,050 3,050 3,117 3,200 Subtotal 64,428 75,379 113,287 68,398 63,398 68,522 60,015 Capital Assets Allocated Costs 110.11.1120.8102 Property & Liability Ins Charges 23,951 43,671 23,951 23,951 23,951 23.951 85,442 Subtotal 23,951 43,671 23,961 23,961 23,951 23,951 85,442 lue - - - as & Benefits 866,637 1,124,936 964,335 679,125 739,125 669,985 663,092 anance & Operations 64,428 75,379 113,287 68,398 68,398 68,522 60,015 ded Costs 23,951 43,671 23,951 23,951 23,951 23,951 85,442 it Outlay - - - - - - - EXpendilums 955,016 1,243,985 1,101,573 771,474 831,474 762,458 808,549 104 Fund: General Fund Department: Administration Division/Program: CityAttorney (110-1140) REVENUE EXPENDITURES Salaries & Benefits i Subtotal - - - - - Materials & Services 110.11.1140.6111 Legal Services 120,000 325,000 306,569 325,000 325,000 125,000 125,000 110.11.1140.6113 Litigation Services 100,000 50,000 121,858 50,000 50,000 60,000 50,000 110.11.1140.6178 City Attorney Retainer 162,000 162,000 161,940 162,000 162,000 312,679 360,000 Subtotal 382,000 537,000 590,366 537,000 537,000 497,679 536,000 Capital Assets Subtotal - Allocated Costs Subtotal - - - - - - - Grand Total 382,000 537,000 590,366 537,000 537,000 497,679 535,000 SUMMARY Revenue - - - - - - Salaries & Benefits Maintenance & Operations 382,000 537,000 590,366 537,000 537,000 497,679 535,000 Allocated Costs - - - - - - - CapitalOutlay - - - - - - - Total Expenditures 382,000 537,000 590,366 637,000 537,000 497,679 535,000 Net Program Rever u id(Cost) 382,000 537,000 (590,366) 637,000 (537,000) 497,679(535,000fl 105 Fund: General Fund Department: Administration Division/Program: Information Technology (110-1340) Adopted Amended T9 20 19 20 20 20:21`. Adopted Amendetl 1819 .,red Amend d Projected Propo ed Budget Budget Act al Budget (1-31 20) Act-1 Budget 110.11.1340.5111 Full Time Salaries 257,205 258,441 242,437 303,667 303,667 275,655 224,523 110.11.1340.5112 Part Time Salaries 71,922 69,861 66,105 - - 26.953 33,394 110.11.1340.5113 Overtime 17,260 16.765 1,570 - - 800 2,000 110.11.1340.5XXX Premium Pay 1,235 - - - - - - 110.11.1340.5124 Sick Leave Buyback 2,800 2.800 2,345 3.000 3,000 974 3.000 110.11.1340.5125 Vacation Buyback 330 330 - - - - - 110.11.1340.5XXX Fringe Benefits 49,078 51,633 47,531 64,686 64,686 62,239 40,563 110.11.1340.5156-7 Retirement -PERS 19,804 19,804 18,699 23,739 23,739 23,461 25,413 110.11.1340.5180 Leave Lump Sum - - - - - 155 - 110.11.1310.5181-2 PERS Unfunded Liability Pmt 50,696 50,696 52.942 $7,294 87,294 87,294 112,355 Subtotal 470,330 470,330 431,630 482,386 482,386 477,631 441,248 Materials & Services 110,11.1340.6011 Uniform 280 280 429 280 280 280 280 110.11.1340.6030 Memberships 160 160 130 160 160 130 160 110,11.1340.6120 Other Contractual Services 72,242 72,242 71,479 72,275 72,275 118,652 125,489 110.11.1340.6130 Service Contracts 195,392 239,142 186,397 250,520 250,520 229,620 270,383 110,11.1340-6141 Natural Gas 1,000 1,000 - 1,000 1,000 1,000 1,000 110.11.1340.6145 Telephone -Special Lines 18,320 16,320 26,993 32,590 32,590 32,590 32,590 110,11.1340.6147 Cellular Phones 7,300 8,300 6,316 7,500 7,500 8,300 8,300 110.11.1340.6150 Telephones - 51,611 54,960 54,960 86,000 86,000 110.11.1340.6185 Network Maintenance 103,729 103,729 70,462 79,000 79,000 63,000 79,000 110.11.1340.6210 Office Supplies 2,100 2,100 2,141 2,100 2,100 2,100 2,100 110.11.1340.6215 Computer Supplies 2,000 2.000 1,208 2,000 2,000 2,000 2,000 110.11.1340.8270 Other Supplies I Materials 11,975 11,975 12,039 11,975 11,975 7,300 11,975 110.11.1340.6272 Software Licensing 105,866 105,866 106,825 138,545 138,545 163,911 165,556 110.11.1340,8319 Pool Car Usage 600 600 20 600 600 600 800 110.11.1340.6330 Equipment M & R 8,000 8,000 4,398 8,000 8,000 1,000 8,000 110.11.1340.6332 Radio & Communication M&R 15,000 24,421 24.529 35,000 35,000 51000 35,000 110.11.1340.6334 Data Procesing Equipment 5,000 5,000 3,199 5,000 5,000 5,000 5,000 110.11.1340.6424 Capitalized Lease Payments 15,092 15,092 16,856 16,800 16.800 17,300 17,980 110.11.1340.6999 Non -Capital Equipment 21,281 37,915 28,977 142,400 143,448 91,300 36,300 Subtotal 683,337 654,142 614,007 860,705 861,753 835,083 887,714 Capital Assets 110.11.1340.7130 Data Processing Equipment - - - - - - - Subtotal Allocated Costs 110.11.1340.8104 Vehicle Maintenance Charges 428 428 2,257 428 428 969 716 110.11 A340.8105 Fuel% Oil Charges 1599 1.599 - 1,599 1,599 - - Subtotal 2,027 2,027 2,257 2,027 2,027 969 716 SUMMARY Revenue - - - - - Salaries & Benefits 470,330 470,330 431,630 482,386 482.386 477,531 441,248 Maintenance & Operations 583,337 654,142 614,007 860,705 861,753 835,083 887,714 Allocated Costs 2,027 2,027 2,257 2,027 2,027 969 716 Capital Outlay - - - - - - - Total Expenditures 1,055,694 1,126,499 1,047,895 1,345,118 1,346,166 1,313,583 1,329,678 Net Program Revenue/(Cast) 1056694 1,126,499 1,047,895 1345118 1346166 1,313,583 1329 778 106 Fund: Community Development Block Grant Department: City Manager Division/Program: Business Assistance Program (131-2232) EXPENDITURES Salaries & Benefits Subtotal - - - - Materials & Services 131.22,2232.6120 Other Contractual program - - - 325,000 325,000 169 - Subtotal - - - 325,000 325,000 169 - Capital Assets Subtotal - - - - - - - Allocated Costs Subtotal - - - - - - - Grand Total 325,000 325,000 169 as & Benerds mane & Operations dad Costs ri Outlay Expenditures 325,000 325,000 189 325,000 325,000 169 107 Capital Improvement Program CIPNarrative............................................................................................................................317 CIPProject Summary...............................................................................................................319 CIP Funding Schedules by Category.......................................................................................320 Scheduleof Positions..................................................................................................................329 Glossary......................................................................................................................................335 Fund: Community Development Block Grant Department: City Manager Division/Program: Home Improvement Program (131-2242) EXPENDITURES Salaries & Benetbs Subtotal - - - Materials & Services 131.22.2242.6120 Other Contractual program - 186,422 5,452 - 145.935 37,805 - 131.22.2242.6275 Banking / Credit Card Fees - 230 21 - - - - Subtotal - 186,652 5,473 - 145,935 37,805 Capital Assets Subtotal - - - - - Allocated Costs Subtotal - - - - - - Grand Total 186,652 5473 145935 37,805 ;UMMARY 'avenue slates & Benefits - - - - - - - - - - - laintenanc , & Operations - 186,652 5.473 - 145,935 37.805 - Ilocated Costs - - - - - - - 'apitalOutlay - - - - - - - otalExpenditures - 186,652 5,473 - 145,935 37,805 - lat Program Revenuel(Cost) (186 652) (5,473) (145,935) (37,805) 108 Fund: Sewer Maintenance Department: Administration Division/Program: Information Technology (189-1340) EXPENDITURES Salaries & Benefits Subtotal - - - - - - - Materials & Services 189.13,1340.6999 Non -Capital Equipment - 1015 1.015 - - - - Subtotal - 1,015 1,016 - - - - Capital Assets Subtotal - - - - - - - Allocated Costs Subtotal - - - - - - Grand Total 1,015 1,015 r .. e - SUMMARY .. #. y.. - - .. ..,._ - Revenue- Salaries & Benefits - - - - - - - Maintenance & Operations - 1,015 1,015 - - - - Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures - 1,015 1,015 - - - Net Program Revenuel(Cost( 1,015 1,015 109 Fund: Fleet Management Department: Administration Division/Program: Information Technology (365-1340) i!9?0' Z Adopte(! {nmegpRg , . 1$1S Ag.Rpteq� Am�ugeQ,r Prnlpdtetl Pr ygs4ji & , 8u get ._u.. 6_g49eC •'.. ,::Aok+d4.. 6 fl ' .mat.- 9 2ok u".AfmatP .._ 9@i Revenue Allocated Costs - - Capital Outlay - - 110 Fund: West Covina Housing Authority Department: Administration Division/Program: Information Technology (820-1340) EXPENDITURES Salaries & Benefits Subtotal - - - - - - Materials & Services 820.13.1340.6999 Non -Capital Equipment - 190 - - - - - Subtotal - 190 - - - Capital Assets Subtotal - - - - - - Allocated Costs Subtotal - - - - - - Grand Total 19D 1819" 1819 1920 1920 i 1920 '-2021? Adopted Amended 18-11 Adopted Amended Projected Proposed. Buds t., -: eu 19f4 uACt at,,.... _Budg l' ' t7,-11v2A1. 4k.Ap _ BudgetSalaries & Benefits - Page Intentionally Left Blank 112 City Clerk CITY CLERK'S OFFICE MISSION STATEMENT: To ensure the preservation and integrity of all official City records and elections, including the dissemination of information; maintain an effective records management system; and deliver efficient, courteous and professional support to all City departments, staff, patrons and the residents of West Covina. he City Clerk's Office is a support department that provides support to the City Council, Administration, other City departments, and the public. The City Clerk is an elected official; the Assistant City Clerk is the Department Head managing the day-to-day office activities. The City Clerk's Office maintains custody, control, and storage of official City documents and records pertaining to the operation of City government. Administration The City Clerk's Office is Responsible for the preparation and distribution of City Council agendas and minutes. Before and after the City Council takes action, the City Clerk's Office ensures that actions are in compliance with statutes and regulations, and that all actions are properly executed, recorded and archived. Regular City Council meetings are held the first and third Tuesday of every month, unless otherwise noticed. The department also receives and opens Capital Improvement Project bids; receives claims, subpoenas and lawsuits. Elections The City Clerk's Office coordinates all City elections for elective office, initiatives, referenda, and recalls. The City's general municipal elections are consolidated with the Los Angeles County Elections Division and will be held in November of even numbered years starting in November 2018. Political Reform Act Pursuant to the Political Reform Act, the City Clerk serves as the filing officer/official for Campaign Disclosure Statements for elected officials, candidates, and committees; and for Statement of Economic Interests filed by public officials and designated employees. The City's Conflict of Interest Code is reviewed and updated on a bi-annual basis. 113 City Clerk Public Records Act & Public Information The City Clerk's Office provides public information and responds to requests for documents pursuant to the provisions of the California Public Records Act. The department also assists staff with research of legislative history and actions. Commissions The City Clerk's Office oversees the appointment process for the City's Commissions and Advisory Boards. The office facilitates all required noticing pertaining to recruitments for vacancies and expiring terms pursuant to State Law and administers the oath of office to all newly appointed commissioners. Records Management Program The City Clerk is the custodian of many public records of the City, including ordinances, resolutions, minutes of the City Council, election -related documents, campaign disclosure filings, statement of economic interest and many others. The Records Management Program provides for the safekeeping and storage of the records and provides a retention schedule. The department continues to improve efficiency and customer service through the implementation of the Laserfich Electronic Document Management System (EDMS). The implementation of Laserfiche will increase the accessibility to information for internal staff and the public. 114 CITY CLERK (ELECTED) DEPUTYCITY CLERK ADMINISTRATIVE INTERN"' ASSISTANT II '" Part -Time Positions 115 City Clerk General Fund 100% EXPENDITURES BY FUNDING SOURCE 116 City Clerk EXPENDITURES BY CATEGORY Materials & Services 50% Salaries & Benefits 50% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budget Expense Classification: $ 306,041 $ 239,124 $ 285,745 $ 335,875 Total Salaries & Benefits Total Materials & Services 30,342 281,805 61,752 342,485 Total Source of Funds $ 336,3B3 $ 520,929 $ 347,497 $ 678,360 - a City Manager's Office June 2, 2020 Honorable Mayor, Members of the City Council, and Citizens of West Covina: Introduction This is to present the Recommended Fiscal Year 2020-21 Budget for the City of West Covina and the Successor Agency to the Former Redevelopment Agency of the City of West Covina. The Budget provides the framework for providing services and programs to the community of West Covina. The services and programs included in the budget represent the delivery of core services and priorities. The budget document includes the General Fund, Special Revenue Funds, Capital Projects Fund, and Enterprise Funds as well as both Operating and Capital Improvement Program (CIP) budgets. The proposed budget demonstrates a financial plan for the next twelve months during an unprecedented global pandemic. The conversation this fiscal year has shifted from what the city needs to what the city has. As the rainy -day fund is depleted, it is a tightly balanced cutback budget with current revenues equal to current expenditures. The municipal organization continues to focus on the public safety needs of the community, infrastructure requirements and providing service for the City residents. However, it is important to note that the community is facing tough choices about supplying core services, including police, fire and emergency medical services. These core public safety services typically represent the largest piece of the budget pie, and thus are an understandable target for cost reductions. But savings cannot come at the cost of lost lives. The package of safety services must change to reflect available resources - the traditional way of providing services cannot be the template in Fiscal Year 2020-21. Overall Summary West Covina's total Projected General Fund operating and capital improvement expenditures for 2020-21 are $66,737,834. The City's budget policy requires that the City maintain an undesignated, unappropriated reserve amount equal to at least 17% of budgeted expenditures or approximately $11 million. This requirement is unmet and City staff is working on a plan to replenish General Fund reserves to adequate levels. At the close of each Fiscal Year, any revenues over expenditures are generally transferred to fund balance reserved to be used for one- time capital expenditures or the reduction of General Fund debt service requirements. The total proposed budget for all funds combined is $110,212,480 and includes the General Fund budget of $66,737,834, Special Revenue Funds budget of $16,530,681, Capital Projects Funds of $20,000 a Debt Service Fund budget of $3,788,006, an Enterprise Fund budget of $1,047,198, Internal Service Funds budgets totaling $6,581,460, Successor Agency expenditures of $9,080,235, and Community Facilities District Fund budget of $4,701,699. 1444 West Garvey Avenue • West Covina • CA 91770 • Phone (626) 939-8401 • Fax (626) 939-8406 City Clerk FY 2020-2021 GOALS AND OBJECTIVES • Continue to maintain high level of transparency in the daily operations of the City Clerk's Office and the accurate recordings of the legislative actions of the City Council Successor Agency. • Provide excellent continued support to the City Council, staff and the public, • Continue conversion of official City documents to electronic format on an on -going basis in accordance with our records retention schedule through the implementation of the Laserfiche Electronic Document Management System. • Prepare the bi-annual review of the City's Conflict of Interest Code as required by the Political Reform Act. • Administer a fair and transparent general municipal election in accordance with all applicable laws. • Work with City Departments and the US Census Bureau to adopt new district boundaries. 118 City Clerk FY 2019-2020 ACCOMPLISHMENTS • Prepared, published, and distributed agendas and agenda packets for the City Council, Successor Agency; published and posted required legal notices; prepared minutes; and maintained the legislative action of such meetings. • Updated the City's Retention Schedule to coincide with current State law. • Executed, indexed, scanned and distributed all resolutions, ordinances, contracts, and recorded documents approved by the City Council. • Continued ongoing scanning efforts to convert files into electronic format. • Received, processed and responded to 260 Public Records Act requests. • Received and processed 65 claims for damages, 48 subpoenas, and 19 summons. • Fulfilled duties as filing officer for campaign statements for officeholders, candidates, and political action committees. • Received and reviewed for completion Statements of Economic Interests for elected officials, city commissioners, and designated employees pursuant to the Political Reform Act. • Continued to update the West Covina Municipal Code. Newly adopted ordinances were posted on the City's website so current code information was continually available. • Continued to update City's website for all frequently asked questions for contracts/agreements to further increase transparency. • Served as the City's Election Official for the Special Election. 119 Fund: General Fund Department: City Clerk Division/Program: City Clerk (110-1210) Salaries & Benefits 110.12121 D.51 11 Full Time Salaries 167,921 168,134 124,346 171,938 171,938 149,202 187,894 110.12.1210.5112 Part Time Salaries 15,710 15,260 27,217 - - 3,076 13,000 110,12.1210.5113 Overtime 6,691 6,499 27 - - - - 110.12.1210.5114 Elective/Appointive - - 1,623 1,800 1,800 - 110.12.1210.5XXX Premium Pay 211 - - - - - 1,800 110.12.1210.5124 Sick Leave Buyback 2,000 2,000 - - - 2,202 - 110.12.1210.5125 vacation Buyback 7,500 7,500 2,855 7,500 7,500 2,447 - �.. 110.12.1210.5XXX Fringe Benefits 49,366 50,006 27,898 34,573 34,573 32,366 46, 166 110.12.1210.5156-7 Retirement -PERS 12,712 12,712 9,942 13,883 13,883 13,140 16,412 110.12.1210.5160 Retiree Medical Benefit 5,700 5,700 4,842 6,000 5,000 4,950 5,000 '.. 110.12.1210.5180 Leave Lump Sum - 6,490 - - 6,796 - 110.12.1210.5181 PERS Unfunded Liability 32,640 32,540 33,983 51,051 51,051 51,051 65,803 110.12.1210.5999 Salary Savings - - - - - - - Subtotal 300,351 300,361 239,124 285,745 265,745 266,230 335,875 Materials & Services 110.12.1210.6030 Memberships 825 525 1,363 825 825 - 825 110.12.1210.6050 Conferences & Meetings - - 500 Sao 940 500 110.12.1210.0118 Elections 175,000 228,000 226,306 3,200 283,200 284.754 287,000 110.12.1210.6120 Other Contractual Services 240 240 - 240 240 - 240 110.12.1210.6130 Service Contracts 2,395 2,395 2,016 24,155 24,155 3,124 12,060 110.12.1210.6170 Advertising & Publications 10,300 10.300 11,259 13,048 13,048 12,117 13,048 110.12.1210.6210 Office Supplies 1,000 1,000 2,416 1,500 1,500 1,200 1,500 110.12.1210.6214 Printing & Copying 1,000 1,000 24 1,000 1,000 - 1,000 110.12.1210.6270 Special Department Supplies 8,640 12.500 11,693 740 740 500 740 110.12.1210.6330 Equipment M & R 1,770 1,770 502 1,770 1,770 - 500 110.12.1210.6424 Capitalized Lease Payments 3,940 3,940 4,285 3,940 3,940 - 3,940 Subtotal 205,110 261,970 259,864 50,918 330,918 302,635 321,353 Capital Assets Allocated Costs 110.12.1210.8102 Property& Liability Ins Charges 10, 954 19.973 0.954 10,954 10.954 10,954 21,132 Subtotal 10,954 19,973 10,954 10,954 10,954 10,954 21,132 Salaries & Benefits 300,361 300,351 239,124 285,745 285,745 265,230 335,875 Maintenance&Operations 205,110 261,970 259,864 50,918 330,918 302,635 321,353 Allocated Costs 10,954 19,973 10,954 10,954 10,954 10,954 21,132 Capital Outlay - - . Total Expenditures, 516,415 582,294 509,942 347,617 627,617 578,819 678,360 120 Finance FINANCE DEPARTMENT MISSION STATEMENT: To manage and protect the City's financial resources by applying generally accepted accounting and investment principles and enforce the City's business license and purchasing ordinances as outlined in the West Covina Municipal Code. The Finance Department is responsible for all financial affairs of the City of West Covina. The goal of the Finance Department is to maintain financial stability, provide accurate and timely financial information and recommendations to the City's decision makers, and protect the City's assets through the establishment of effective internal controls. The department also strives to provide valuable and responsive support services to the other City departments. The department consists of two main functions. Finance Finance includes payroll, accounts payable, general accounting, financial reporting, grant monitoring, budget and fixed assets. Finance monitors various leases, advances and loan payments due to the City and the Housing Authority; maintains financial records; complies with various federal, state, and local reporting requirements; coordinates and serves as liaison for financial audits; assists employees with payroll issues; evaluates internal controls; and provides oversight of the financial accounting software. Finance also manages debt, accounts receivable, cash receipting and the investment of idle funds. It also oversees the business license function that is responsible for ensuring that all businesses maintain a current business license and pay applicable taxes. The City Treasurer is elected by the community at large and reviews monthly investment reports. The Finance Director is responsible for managing the day-to-day investment operations. Surplus funds are invested for maximum safety, liquidity, and yield in compliance with the City's investment policy and the California Government Code. Purchasing Purchasing is responsible for maximizing cost effectiveness and controlling purchases, assisting City departments in vendor selection for equipment and service purchases, and ensuring that the City's purchasing policies are followed. Purchasing reviews City contracts to ensure they are in compliance with the terms and conditions in the Request for Proposal (RFP) specifications. 121 MANAGEMENT ' ACCOUNTING ' PURCHASING ANALYST II BUDGET/FINANMANAGER MANAGER CE ACCOUNTING SENIOR ACCOUNTCLERK ACCOUNTANT(2) TECHNICIAN INTERN" ACCOUNTCLERK CASHIER PAYROLL (2) I Accounts Poyoble Finance EXPENDITURES BY FUNDING SOURCE General Fund CFD Debt Service 10% Gasoline Tax 22% Successor Agency Administration 1% Redevelopment Obligation Retirem Fund 49% <1% Debt Service - City 18% Retiree Health Savings Plan <1% 2017-11 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budge Budge Source of Funds: $ 2,058,680 $ 2,351,184 $ 2,292,386 $ 2,050,073 General Fund Gasoline Tax 2,458 2,500 3,000 Citywide Maintenance District - - - - WC Community Services Foundation - - - - Debt Service - City 4,460,874 26,406,605 5,729,879 3,788,006 Retiree Health Savings Plan 56,500 68,500 101,5D0 100,000 Redevelopment Obligation Retirement Fund 7,061,259 9,695,304 5,227,435 10,490.005 Successor Agency Administration 285,339 250.000 250,000 250,000 CFD Debt Service 7102,738 5,182,489 5,462,100 4,701,699 Total Source of Funds $ 21,025,39. $ 43,956,540 $ 19,065,600 $ 21,382,783 123 Finance EXPENDITURES BY CATEGORY Total Debt Service 52% Total Salaries & Benefits 7% Total Materials & Services 41% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budge Budge Expense Classification: $ 1,242,437 $ 1.259,132 $ 1,586,018 $ 1,454,312 Total Salaries & Benefits Total Materials & Services 7,879,450 30,174,382 8,837,482 8,701,585 Total Debt Service 11 903,503 12.523,026 8,642 300 11,226,886 Total Source of Funds $ 21,025,390 $ 43,966,540 $ 19,065,800 $ 21,382,783 124 Finance FY 2020-21 GOALS AND OBJECTIVES • Coordinate the exchange of approximately $2.2 million in Proposition A funds with another agency resulting in $1.65 million in revenue for the General Fund. • Prepare a Government Finance Officers Association award winning Comprehensive Annual Financial Report for the Fiscal Year ended June 30, 2020. • Complete the Successor Agency reconciliation and secure repayment of all current and past enforceable obligations. • Develop a plan to begin addressing the City's Other Post -Employment Benefits (OPEB) Liability. This includes issuing Pension Obligation Bonds to obtain lower costs of borrowing. • Create/update desk policies and procedures for each job function within the Finance Department to assist with training and succession planning. • Recruit new Accounting Manager. FY 2019-20 ACCOMPLISHMENTS • Coordinated the exchange of approximately $2.2 million in Proposition A funds with another agency resulting in $1.65 million in revenue for the General Fund. • Continued to review City's Finance policies to ensure that the City has strong internal controls that detect errors in a timely fashion. • Worked with the State of California to perform and complete a review of the City's financial position. • Compiled data requested for CDBG grant audit. • Continued updating processes and procedures to streamline functions for payroll and cash receipts. 125 Fund: General Fund Department: Finance Division/Program: Finance Administration (110-1310) REVENUE 110.13 4290 Other Licenses & Permits 10,000 10,200 12,553 - 270 - 110.13.4610 Business License Processing Fee 17,500 17,500 15.661 17,500 17,500 15,000 15,000 110.13.4641 Photocopying 100 100 60 100 100 5 - 110.13.4642 Returned Check Fee 200 200 710 Soo 500 233 200 110.13.4643 Street Address Change Review 200 200 200 200 200 400 200 110.13.4647 Misc Reimbursement - 381.732 386,281 25,000 25,000 - 25,000 110.13.4660 Service Fee- Credit/Debit Cards 25,000 10,000 10,757 15,000 15,000 14,724 15,000 110,13,4818 Miscellaneous 30,000 11,400 29,100 200 200 - - Grand Total 83000 431332 458321 58600 58,500 30632 55,400 EXPENDITURES 110.13.1310.5111 Full Time Salaries 804,265 713,346 611,041 702,692 702.692 620,627 636,859 110.13.1310.5112 Part Time Salaries - - 74,014 9.600 9,600 164,201 27,040 110-13,1310.5113 Overtime 5,498 5,341 457 3,963 3,963 1,650 2,000 110.13.13%5XXX Premium Pay 12,681 3,600 2,215 2,392 2,392 2,392 2,392 110.13.1310.5124 Sick Leave Buyback 4,400 4,400 5,723 6,000 6,000 3,751 3,800 110.13.1310.6125 Vacation Buyback 10,700 10,700 8,613 10,000 10,000 5,000 5,000 110.13.1310.5XXX Fringe Benefits 215,788 215,945 180,752 174,278 174:18 111.111 185,482 110.13.1310.5156-7 Retirement -PERS 64,483 64,483 51,649 56.939 56939 55,061 62,376 110.13.1310.5160 Retiree Medical Benefit 5.000 5,000 4,842 5,000 5,000 6,056 5,000 110.13,1310.6180 Leave Lump Sum - - 26,591 - - 30,000 - 110.13.1310.5181-2 PIERS Unfunded Uability Pmt 165,065 165,085 172,383 235,517 235,517 235,517 305,451 110.13.1310.5999 Salary Savings - - - - - - - Subtotal 1,287,880 1,187,880 1,138,280 1,206,381 1,206,381 1,315,068 1,235,400 Materials & Services 110.13.1310.6030 Memberships 1.475 1.475 970 1,475 1,475 1,247 1,500 110A3.1310.6050 Conferences & Meetings 1,285 1,286 - 1,285 1,285 85 - 110.13.1310A110 Professional Services 276,400 476,400 678,311 449,500 467,672 260,000 349,500 110.13.1310.6112 Accounting and Auditing 52,830 190,478 85,811 153,740 153,740 153,740 54,650 110.13.1310.6120 Other Contractual Services 23,785 23,785 8,389 14,410 14,410 10,431 14,410 110.13,1310.6130 Service Contracts 850 850 1,418 1,200 1,200 15,950 2,100 110.13.1310,6210 Office Supplies 4,750 4,750 5,871 4,750 4,750 5,738 4,760 110.13.1310.6213 Postage 40,400 35,453 25,096 40,400 40.400 15,654 20,400 110.13.1310.6214 Printing & Copying 500 500 1,051 1,200 1,200 2,055 1.200 110.13.1310.6275 Banking/ Credit Card Fees 71,000 71,000 31,592 71,000 71,000 34,869 42,000 110.13.1310.6319 Pool Car Usage 50 50 45 50 50 - - 110.13.1310.6330 Equipment M & R 3,000 3,000 3,112 3,000 3,000 2,466 3,000 110.13.1310.6341 Pars Health Admin Fee 25,000 25,000 15,252 25,000 25,000 17,063 20,000 110.13.1310.6342 Benefits Admin Fees 136,300 154,469 154,469 136,300 136,300 132,789 136,300 110.13.1310.6424 Capitalized Lease Payments 5,500 5,500 5,379 5,500 5,500 5,426 5,500 110.13.1310.6494 Property Tax 91,508 91,508 87,805 91,508 91,508 85,874 95,600 110.13.1310.6999 Non -Capital Equipment - - - 40,000 40,000 4,736 - Subtotal 734,633 1,085,504 1,104,571 1,040,318 1,058,490 738,124 750,810 '.. Capital Assets Allocated Costs 110.13.1310.8102 Property & Liability Ins Charges 45,687 83,303 45,687 45,687 45,687 45,687 63, 863 Subtotal 45,687 83,303 45,687 45,687 45,687 45,687 63,863 es & Benefits 1,287,880 1,187,880 1,138,280 1,206,381 1,206,381 1,316,068 1,235,400 mance&Operations 734,633 1,085.504 1,104,571 1,040,318 1,058,490 738,124 750,810 led Costs 45,687 83,303 45,687 45,687 45,687 45,687 63,863 tl Outlay - - - - - - - Expenditures 2,068,200 2,356,686 2,288,538 2,292,386 2,310,558 2,099,879 2,050,073 Fund: State Gas Tax Department: Finance Division/Program: Finance Administration (124-1310) EXPENDITURES Materials 8 Services 124.13.1310,6120 Other Contractual Services 2,500 2,500 2458 2,500 2,500 2,983 3,000 Subtotal 2,500 2,500 2,458 2,500 2,500 2,983 3,000 Assets costs Subtotal ., Adopted,,,Amended, 18'19 Atlopt d a " -Budget 1'_-#}„3,4p�`�'-..:w. venue $mdget Budget, Aetuat ,'1, ,A 4,42 Operations tal Expenditures 2,500 2,500 2,458 2,500 2,500 2,983 3,W 127 In addition, the Capital Improvement Plan budget totaling $11,128,980 is not included in the number above and is funded entirely from Special Revenue Funds. Successor Agenc 13% Enterprise Fund 1% Internal Service S% Debt Si Total Revenues by Fund Type $117,301,786 Funds Funds 0% 21% ren.r.,l Fund Total Revenues by Fund Type are projected at $117,301,786. Property tax remains the City's largest General Fund revenue source and is projected at $27,386,200, an increase of 2.6% compared to 2019-20 estimated revenues. Sales Tax, which is the next largest General Fund revenue source, is projected at $15,900,000, or a decrease of 5.9%. Overall, total General Fund revenues for 2020-21 are projected to increase approximately 2%. This is largely due to an increase in Miscellaneous Reimbursements in the amount of $1,548,139. The reimbursements were for excess distributions to the Workers' Compensation Fund. Total expenditures (including transfers out) for all budgeted funds are estimated at $110,081,284. Many funds make up the total budgeted amount, with the largest being the General Fund in the amount of $66,672,236, or 61% of the City's budget, as shown in the graph below. Fund: Debt Service - City Department: Finance Division/Program: Debt Service (300-9000) REVENUE 300.00.4410 Interest Income - - 51,176 45.000 45,000 30,000 20,000 300.00.4412 Interest Income - Fiscal Agent - - 35,421 20,000 20,000 48,000 20,000, 300.00.4647 1988 Bond -Lakes Reimbursement 751,500 751,600 383 - - - - 300.00.4659 BLD Reimbursement 400,000 400,000 371,006 400,000 400,000 - - 300.00.4853 Debt Proceeds - - 25,545,718 - - - 300.00.9110 Transfer In 1,997,968 1,997,958 - 578,918 578,918 578,918 1,685,920 300.00,9169 Transfer In 921.680 921,680 - 921,680 921,680 - 300.00.9810 Transfer In 1.293.194 - 1,287,592 1,314,777 1,314,777 1,314,777 F 1,345,990 EXPENDITURES Salaries & Benefits & Services Bond Interest 1,421,164 12,000 1,355,596 1,417,664 1.917,667 1,917,667 1,859,088 Principal on Bonds 2,125,000 670,000 25,035,000 2,125,000 1,255,000 1,255,000 1,350,000 Ongoing Bond Costs 322,580 74,500 16,009 322,580 79,500 8,200 - Principal -Due To County (DDR) 578,918 - - 578,918 578,918 578,918 678,918 4,447,662 756,500 26,406,605 4,444,162 3,831,085 3,759,786 3,788,006 Assets Costs JMMARY avenue 5,354,342 4,071,148 27,291,396 3,280,375 3,280.376 1,971,695 3.071,91 varies & Benefits - - - - - - - sintenance&Operations 4,447,662 756,500 26,406,605 4,444,162 3,831,085 3,759,785 3,788,00 located Costs - - - - - - - statist outlay - - - - - - - nel Expenditures 4,447,662 756,500 26.406,606 4,444,162 3,831,085 3,759,785 3,788,00 rt Program Rennue!(Cost) 916680 3314648 8&4791 (1,163,787) (560,710) (1,788,090) (716,09 128 Fund: Debt Service - City Department: Finance Division/Program: Transfers (300-9500) 18-19 18-19 19.20 19-20 19,20 20 Adopted Amended 18 19 Adopted,. Amended Projected Pfo POsf .: Budges Qud9ec EXPENDITURES Salaries & Benefits Subtotal - - - - - Materials & Services 300.95.9500.9110 Transfer Out 1,903.794 1,903,794 - 1,903.794 1,903.794 - - Subtotal 1,903,794 1,903,794 - 1,903,794 1,903,794 - - Capital Assets Subtotal - - - - Allocated Costs Subtotal - - - - - - - Grand Total 1,903,794 1,903,794 1,903,794 1,903 794 UMMARY avenu [lanes & Benefits - - - - - - - aintenance&OperalJons 1,903,794 1,903,794 - 1,903.794 1,903,794 - - located Costs - - - - - - apilalOuOay - - - - - - - ltal Expenditures 1,903,794 1,903,794 - 1,903,794 1,903,794 - - :[Program Revenue/(Coat)__. (1,903,794) (1903794) - (1,903,794) (1,903,794 - - 129 Fund: Retirement Health Savings Plan Department: Finance Division/Program: Retiree Lump Sum Benefits (368-1350) EXPENDITURES Salaries & Benefits 368.13.1350.5167 Retiree Lump Sum Benefit 101.500 101,500 68,500 101,500 101,500 15,300 100,000 Subtotal 101,500 101,500 68,500 101,500 101,500 15,300 100,000 Materials & Services Subtotal - - - - - - Capital Assets Subtotal - - - - - Allocated Costs Subtotal - - - - - - Grand Total 101,500 101,500 68,500 101,500 101,500 15300 100000 SUMMARY Revenue - 3,877 - 3,132 2,000 Salaries &Benefits 101,500 101,500 68,500 101,500 101,500 15,300 100,000 Maintenance & Operations - - - - - - - Allocated Casts - - - - - - Capital outlay - - - - - - - Total Expenditures 101,500 101,500 68,500 101,500 101,600 16,300 100,000 Net Program Revenue/(Cosa 101500 101,500 64,623 101500 101,500 12168 98,000 130 Fund: Redevelopment Obligation Retirement Department: Finance Division/Program: Successor Administration (810.2210) REVENUE 810.00,4010 Current Year Secured 10,584,587 10,584,587 11,168,720 9,148,200 9,148,200 9.148,200 10,440,005 810.00.4410 Interest Income - - 99,195 - - 125 - 8%00.4412 Interest Income - Fiscal Agent - - 30,114 - - 40,242 810.00,4414 Fair Value Adjustment - - 103.379 - - - - 810.00.4430 Rental Income 50,000 50,000 50,000 50,000 50.000 50,000 50,000 EXPENDITURES Salaries 5 Benefits $10.22.2210,5111 Full Time Salaries 78.872 78,872 - 267,910 257,910 - - 810.22.2210.5112 Part Time Salaries - - - - - - - 810.22.22%5113 Overfime - - - - - 810.22.2210.SXXX Premium Pay - - - - - - - 810.22.2210.5124 Sick Leave Buyback - - - - - - 810.22.2210.5125 Vacation Buyback - - - - - - - 810.22.2210.5XXX Fringe Benefits 58,850 58,850 - - - - 810.22.2210.5156-7 Retirement -PERS 178,932 178,932 - - - - - 810.22.2210.5160 Refires Medical Benefit - - - - - - - 810.22.2210.5168 Supplemental Retirement Plan - - - - - - 810.22.2210.5180 Leave Lump Sum - - - - - - - 810.22.2210.5999 Salary Savings - - - - - - Subtotal 316,654 316,664 - 267,910 267,910 - - Materials 5 Seri 810.22.2210.6110 Professional Services 30,000 30,000 25,730 30,000 30,000 32,000 30.000 810.22.2210.6112 Accounting and Auditing 4,180 4,180 - 4,180 4,180 4,180 4,180 810.22.2210.6120 Other Contractual Services 345,000 627,000 340,055 345,000 345,000 60,000 173,000 810.22.2210.6170 Advertising 8 Publications 6,600 6,600 - - - - - 810.22.2210.6494 Property Tex 85,368 85,368 76,501 85,368 85.368 73,940 92,000 810,22.2210.6507 Seraf Obligation 622,728 622,728 622,728 - 464,548 635,182 647,886 Subtotal 1,093,876 1,375,876 1,065,015 464,548 929,096 805,302 947,066 Capital Assets Subtotal - - - - Allocated Costs Subtotal - - - - - - - Grand Total 1410530 1692630 1,066,016 732,468 1,197,006 805302 947,066 1MMARY Sudijr,t Bdqct Actual Burg 20) Act. I Bud, venue 10,634,587 10,634,687 11,461,408 at 9,198,200 (131 9,198,200 9,238,567 10,490,01 lades B Benefits 316,654 316,654 267,910 267,910 - - 1irllenance8Operations 1,093,076 1,375,876 1,065,015 464,548 929,096 805,302 947,0( coated Costs - - - - - - plat outlay - - - - - - - tal Expenditures 1,410,530 1,692,530 1,065,015 732,468 1,197,006 806,302 947,01 t Program RevenuefjCosl) 9,224,057 8,942,057 10,386,394 8,465,742 8,001,194 8,433,265 9,54FS-, 131 Fund: Redevelopment Obligation Retirement Department: Finance Division/Program: Debt Service (810-9000) Benefits Bond Interest 405,627 405,627 405,625 405,627 361,400 361,413 361,413 276.194 BoM Principal 1,766,000 1,765,000 1,765,000 1,765,000 1,820,000 - - 7 815,000 Other Debt Payments 4,114,389 4,114,389 3.911,370 - - 2,695,738 2,696.738 4,641,007 Ongoing Borst Costs 13,500 13,500 1,000 13,500 2,000 1,000 1,000 38,200 Conha E4tense - - (622.728) - - (635,182) (635.152) - PrinoipalCaunly Defenal 1,860,000 1,860,000 1,678,588 1,404,300 1,404,300 - - - Interest -County Dafenal - - 201,681 - 98,300 - - - 8,148,516 8,148,616 7,340,537 3,588,427 3,686,000 2,423.969 2,423,969 6,570,401 Coats JMMARV .venue Janes 8 Benefits - - - - - - - - - - - - - - linlename80perations 8,148,516 8.148,616 7,340.537 3,588,427 3,656,000 2, 423,969 2.423,969 6,570,40 mated Costs - - - - - - - - ipitalOutlay - - - - - - - - ,talEzpenditures 9,148,516 8,148,516 7,340,537 3,588,427 3,686,000 2,423,969 2,423,969 6,670,40 :t Program Revenuel(Cost) (8,148,516) (8,148,516) (7,340,637)_ (3588427) 13686000) (2423969) (2,423,969) (6,570,40 132 Fund: Redevelopment Obligation Retirement Department: Finance Division/Program: Transfers(810-9500) EXPENDITURES Sateen- a Benefits Subtotal - - - - - - Materials & Services 810. 95. 95009300 Transfer Oul 1,293,194 - - 1,293,194 1,314,777 1,314,777 - 2,972,538 subtotal 1,293,194 - - 1,293,194 1,314,777 1,314,777 - 2,972,538 Capital Assets Subtotal - - - - - - - - Allocated Coals Subtotal - - - - - - - - Grand Total 1293194 1,293,194 1314,777 1,314,777 2,97$538 NMMARV alaries & Benefits - - - - - - - - lortenance&Operetiona 1.293,194 - - 1,293,194 1,314.777 1314,n7 - 2.972,531 (located Costs - - - - - - - - epital COW - - - - - - - - ota16xpenditurea 1,293,194 - - 1,293,194 1,314,777 1,314,777 - 2,972,631 at Program Revenue/(Cast) (1293194) (1,293194) (1314,777) (1,314,77T) (2,972,531 133 Fund: Successor Agency Administration Department: Finance Division/Program: Successor Administration(815-2210) REVENUE 815,00.4010 Current Year Secured 250,000 214,324 250,000 250,000 250,000 250,000 815,009810 Transfer In 250,000 250,000 - - - - - Grand Total 500,000 464324 260000 260000 250,000 250,000 EXPENDITURES Salaries & Benefits 815.22.2210.5111 Full Time Salaries 815.22.2210.5112 Part Time Salaries 815.22.2210.5113 Overtime 815.22.2210.5X0(X Premium Pay 815.22.2210.5124 Sick Leave Buyback 815.22.2210.5125 Vacation Buyback 815.22.2210.5XXX Fringe Benefits 815.22.2210.5156-7 Retirement -PERS 815.22.2210.5180 Leave Lump Sum 815.22.2210.5999 Salary Savings Subtotal Materials & Services 815.22.2210.6050 Contemn- &Meetings 815.22.2210.6110 Professional Services 815.22.2210.6111 Legal Services Subtotal Capital Assets Subtotal Allocated Costs 815.22.2210.8101 Admin & Overhead Charges 815.22.2210.8102 Property & Liability Insurance 815.22.2210.8104 Vehicle Maintenance Charges 815.22.2210.8105 Fuel & Oil Charges - - 32,900 7,792 7,792 14,547 64,529 • - 3,950 - - 3,965 - • - 697 - - - 1,203 - - 1,075 - - - - - 1,549 - - - - - - 7,085 1,813 1,813 1,611 3.700 - - 2,789 622 622 1,250 4,286 581 - - - - 50,606 10,227 10,227 21,373 73,698 - - 2,097 5,000 5,000 1.000 - 37,100 35,000 29,700 37.100 37,100 30,000 30,000 46,000 46,000 22,209 40,000 40,000 40,000 40,000 83,100 81,000 64,006 $2,100 $2,100 71,000 70,000 932 932 932 932 SUMMARY Revenue 500,000 464,324 250,000 250,000 250,000 250,000 Salaries & Benefits - - 50,606 10.227 10,227 21,373 73,698 Maintenance & Operations 83,100 81,000 54,006 82,100 82,100 71,000 70,000 Allocated Casts 932 932 - - - - - Capital Outlay - - - - - - - Total Expenditures 84,032 81,932 104,612 92,327 92,327 92,373 143,698 Net Pragmm 11e1enue/)Cost) 415,968 382,392 104612 157,673 157673 157627 106302 134 Fund: Successor Agency Administration Department: Finance Division/Program: Transfers (B15-9500) EXPENDITURES Salaries & Benefits . Subtotal - - - - - Materials & Semites 815.95.9500.9110 Transfer Out - 130,392 121,950 - 157,673 157,673 106,302 Subtotal - 130,392 121,950 - 167,673 167,673 106,302 Capital Assets Subtotal - - - - - Allocated Costs Subtotal - - - - - - Grano Total 130,392 121960 157,673 167 673 106,302 UMMARY alaries & Benefits - - - - - - - aintenance & Operations - 130,392 121,950 - 157,673 157,673 106,30; located Costs - - - - - - - apdaloutlay - - - - - - - otal Expenditures - 130,392 121,960 - 157,673 157,673 106,30, at Program Revenue/(Cost). _ _. _... 1130,392) (121950) - (157,673) (167,6731 (106,30, 135 d7 Fund: Community Facitlities District Debt Service Department: Finance Division/Program: Redevelopment Administration (853-9000) Properly Tax 1,700,000 1,500,000 1,665,512 1,700,000 1,700,000 1,652.510 1,700,000 Sales Tax 1,200.000 1,200,000 1,668,796 1,200,000 1,200,000 1,279,888 1,200,000 Other Taxes 1,800,000 1,800,000 1.596,981 1,800,000 1,800,000 1,800,000 1,800,000 Interest Income 10,000 10,000 33,491 10,000 10,000 17,266 10,000 Interest Income -Fiscal Agent 300,000 300,000 314,686 300,000 300,000 354,583 275,000 Settlements - - 25.007 - - - - 00.5111 Full Time Salaries - - - - - - 36,163 D0.5112 Part Time Salaries - - - - - - 00.5113 Overtime - - - - - - 00.5XXX Premium Pay - - - - - 1,740 00.5124 Sick Leave Buyback - - - - - - 00.5125 Vacation Buyback - - - - - - 00.5XXX Fringe Benefits - - - - - 4,154 D0.5156-7 Retirement -PERS - - - - - - 3.157 00.5180 Leave Lump Sum - - - - - - - 00.5999 Salary Savings - - - - - - - - - - - 45,214 & Services Debt Service Bond Interest Bond Principal Ongoing Bond Costs Contra Expense Micellaneous Expenses 1,000 1,000 52 500 866.600 1,068,900 1,003,900 866.600 3,495,000 3,250,000 3,250,000 3,495,000 50,000 50,000 28,786 50,000 - - (3,654,040) - 1,050,000 1,050,000 4,553,792 1,050,000 5,462,600 5,419,900 5,182,489 5,462,100 Soo - 500 866,600 866,550 649,650 3,495,000 3,495,000 3,735,000 50,000 20,233 30,000 1,050,000 246,998 241,335 5,462,100 4,628,781 4,656,485 UMMARY evenue 5,010,000 4,810,000 5,304A74 5,010,000 5,010,000 5,104,247 4,985,00 slates & Benefits - - - - - - 45,21 aintenance & Operations 5,462,600 5,419,900 5,182,489 5,462,100 5,462,100 4.628,781 4,656,48 located Costs - - - - - - - apitalOutlay - - - - - - - >tal Expenditures 5,462,600 5,419,900 6,182,489 6,462,100 5A62,100 4,628,781 4,701,69 at Program Revenue/(Cost) (452,600) (609,900) 121,985 (452,100) (462,100) 475,466 283,30 136 Human Resources HUMAN RESOURCES DEPARTMENT MISSION STATEMENT: To provide the City of West Covina with the highest standard of service through the recruitment, selection, development, and retention of an outstanding workforce that is committed to providing excellent public service. The Human Resources Department serves approximately 300 full-time, approximately 99 part-time, and 66 volunteer staff. The department is responsible for the administration of all personnel and risk management functions of the City. The main objectives of the Human Resources Department are as follows: carry out the directives of the City Council and City Manager in the most cost effective and efficient manner possible; provide timely and reliable information and recommendations to the City's decision makers when called upon; provide an equitable and healthy work environment for all employees; mitigate all unnecessary risk, loss, and liability for the City and its surrounding community; and provide valuable and responsive support services to all other City departments to enable them to complete their respective missions. The Department is comprised of three functional areas: 1) Human Resources 2) Risk Management 3) Human Resources Commission Human Resources The functional area of Human Resources provides a comprehensive array of support, consultation, and personnel management services for the entire organization. This is accomplished through the following: • Employee Recruitment, Selection, Training, and Development; • Employee Education and Assistance Programs; • Employee Benefits Administration; • Employee Grievance and Discipline Administration; • Personnel Policy Development and Administration; • Job Classification and Compensation Administration; Employee -Management Relations and Collective Bargaining; and • Organizational Development. 137 Successoi Enterprise 1% Internal! Total Expenditures by Fund Type $110, 081, 284 3% U% 15% Fund K Salary and benefits are 53% of the City's total budget, which is slightly less than last year. The decrease is due to a hiring freeze that has been implemented due to the COVIDI9 pandemic. However, it should be noted that California Public Employees Retirement System pension costs and the cost of health benefits provided to the City's employees continues to rise each year. Human Resources Risk Management The functional area of Risk Management is responsible for ensuring a safe and healthful environment for the City's employees and citizens. This is accomplished through the following: • Workers' Compensation Program Administration: o Case Management; o Claims Administration; o Litigation and Legal Defense Management; o Employee Injury Prevention and Rehabilitation Programs; o Workplace Safety Programs; and o Employee Outreach and Training Programs. • General Liability Insurance Program Administration: o Case Management; o Claims Administration; o Litigation Defense and Tort Claims Management; and o Loss Control and Prevention Programs. Human Resources Commission The Human Resources Commission was created and authorized by the City Council to act in an advisory and judiciary capacity for the City Council and Human Resources Officer regarding personnel management and employee relations. The Commission performs the following duties: • Advises the City Council and the Human Resources Director on personnel matters not specifically delegated by law to other parties within the City organization; • Reviews the City's Position Classification System and makes comments and recommendations regarding position classifications to the Human Resources Director and/or City Council; • Holds hearings, makes recommendations, and adjudicates matters concerning personnel administration and employee relations at the request of the City Council, City Manager, or Human Resources Officer; and, • Receives, hears, and certifies its findings and recommendations of appeals submitted by any person in the city service relative to any dismissal, demotion, reduction in pay, or alleged violation of the classification and salary resolution or the personnel rules. 138 HUMAN RESOURCES/RISK MANAGEMENT DIRECTOR MANAGEMENT ANALYST I/II(2) HUMAN RESOURCES TECHNICIAN 139 Human Resources EXPENDITURES BY FUNDING SOURCE Self Insurance Workers' Compensation 50% General Fund 13% Self Insurance General Auto/Liability 37% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budge Budget Source of Funds: $ 618.211 $ 777,245 $ 802,703 $ 777,769 General Fund Self Insurance General Auto/Liability 1,676,520 4,246,933 2,297,100 2,203,000 Self Insurance Workers' Compensation 1,481,771 1,109,806 1,962,755 2,947,500 Total Sources of Funds $ 3,776,502 $ 6,133,9841 $ 5,062,558 1 $ 5,928,269 140 Human Resources EXPENDITURES BY CATEGORY Materials & Services 90% Salaries & Benefits 10% 2017-18 2018.19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budget Expense Classification: $ 430.140 $ 468,267 $ 519,502 $ 569,809 Total Salaries & Benefits Total Materials & Services 3,346,362 5,665 717 4,543,056 5,358,460 Total Source of Funds $ 3,776,502 1 $ 6,133,984 $ 5,062,558 $ 5,928,269 141 Human Resources FY 2020-21 GOALS AND OBJECTIVES • Continue to ensure workplace safety protocols are in place for City employees as we navigate the COVID-19 pandemic. • Improve the City's risk transfer to the CJPIA by developing more effective processes for assessing and mitigating risks, establishing insurance requirements, and maintaining compliance with all insurance requirements and recommendations in conjunction with CJPIA. • Negotiate successor Memoranda of Understanding (MOU's) for the seven (7) bargaining units with expired contracts. • Continue to update and revise the City's Personnel Rules to incorporate MOU changes as well as changes in law, policy, and best practices. • Reduce workers' compensation claims and expenditures through better practices and procedures in conjunction with CJPIA. • Reduce general liability claims and expenditures through better practices and procedures in conjunction with CJPIA. • Ensure employees are receiving with mandated trainings, such as SB 1343 and AB 1825 to stay compliant. FY 2019-20 ACCOMPLISHMENTS Reviewed more than 2,200 applications for 37+ recruitments. Continued internship program, giving students the opportunity to gain valuable applied experience and make connections in professional fields they are considering for career paths. Placed 12 interns in various departments. • Hired a City Manager, Assistant City Manager, Finance Director, Human Resources & Risk Management Director, Fire Chief, Assistant City Clerk, and Code Enforcement Manager. • Completed negotiations with two (2) bargaining units (Police Safety and Fire Safety). • Completed Benefits Open Enrollment for Plan Year 2020 for all current Full -Time employees in Fall of 2019. 142 Human Resources • Minimum wage increase per SB 3 (Leno Chapter 4), $13.00 per hour effective January 1, 2020. • Became a member of the California Joint Powers Insurance Authority (CJPIA) to be effective in FY 2020-2021. • Developed a Subrogation Claims process to recover losses and damages on behalf of the City. 143 Fund: General Fund Department: Human Resources Division/Program: Human Services Commission (110-1401) EXPENDITURES Salaries & Benefits 110.14.1401.5114 Elective/Appointive 1,500 1,500 225 1,500 1,500 700 1,200 110.14.1401.5XXX Fringe Benefits 43 43 7 27 27 21 57 Subtotal 1,543 1,543 232 1,527 1,527 721 1,257 Materials & S.M.. 110.14,1401,6060 Commission Expenses - - - - - - Subtotal - - - - Capital Assets Subtotal Allocated Costs Subtotal - - - - - - - Grand Total 1,543 1,643 232 1,627 1,627 721 1,257 s&Benefits 1,543 1,543 232 1,527 1.527 721 1,257 ma— &Operations - - - - - - - led Costs - - - - - - - il outlay _ - - - - Expenditures 1,543 1,543 232 1,527 1,527 721 1,257 144 Fund: General Fund Department: Human Resources Division/Program: Human Resources (110-1410) EXPENDITURES Adopted - Amended, 18,19 Adopted Amended Pnjoi,wd P'.P-od' Salaries & Benefits 110.14.1410.5111 Full rime Salaries 298768 299,553 271,484 307,675 307,675 265,003 314,522 110.14.1410.5112 Part Time Salaries - - - - - - 110.14.1410.5113 Overtime 8,514 8,270 4,114 7,348 7,348 3,600 - 110.14.1410.5XXX Premium Pay 1,986 1,200 1,200 1,196 1.196 415 - 110.14.1410.5124 Sick Leave Buyback 700 700 2,308 3,000 3,000 - 3,000 110.14.1410.5125 Vacation Buyback 2.900 2,900 2,885 3,000 3,000 730 3,000 110.14.1410.SXXX Fdoge Benefits 89,982 90,227 69,091 70,636 70,636 56,395 96.634 110,14.1410.5156-7 Retirement -PERS 23,632 23,632 21,416 24,236 24,236 23,150 27,558 110.14.1410.5160 Retiree Medical Benefit 6,300 6,300 4,162 5,000 5,000 1,650 2,000 110.14.1410.5180 Leave Lump Sum - - 28,200 - - 4,664 - 110.14.1410.5181-2 PERS Unfunded Liability Prof 60,494 60,494 63,176 95,884 95,884 95,884 121,838 110.14.1410.5999 Salary Savings - - - - - - - Subtotal 493,276 493,276 468,035 517,975 517,975 451,491 568,552 Materials & Services 110.14,1410.6022 Tuition Reimbursement - - 28,764 25,000 25,000 25,000 25,000 110.14.1410.6030 Memberships 1,100 1,100 146 1,100 1,100 675 1,100 110.14.1410.6050 Conferences & Meetings 2,000 2,000 1,279 2,500 2,500 1,000 - 110.14.1410.6110 Professional Services 130,000 220,000 103.866 150,000 153,945 80,109 125.000 110.14.1410.6111 Legal Services 21,000 21,000 44,155 25,000 25,000 53,333 25,000 110.14.1410.6147 Cellular Phones - - - - 210 110.14.1410.6170 Advertising & Publications 3,500 3,500 2,870 3,500 3,500 2,000 2,000 110.14.1410.6210 Office Supplies 2,500 2.500 1,432 2,500 2,500 2,500 2,500 110.14.1410.6213 Postage 1,600 1,600 341 600 600 456 600 110.14.1410.6214 Printing & Copying 1,308 1,308 - 1,308 1,308 - - 110.14.1410.6270 Special Department Supplies 4,000 4,000 571 3,000 3,000 2,700 - 110.14.1410.6319 Pool Car Usage 200 200 98 200 200 - - 110.14.1410.6330 Equipment M & R 650 650 858 1,000 1,000 2,390 2,000 110.14.1410.6342 Benefits Admin Fees 55,000 55,000 102,301 55.000 55,000 95,248 - 110.14.1410.6424 Caphalized Lease Payments 1,830 1,830 275 1,500 1,500 427 321 Subtotal 224,688 314,688 286,959 272,208 276,153 265,838 183,731 C-Ital Assets ad Costs 1410.8102 Property& Uabilty Ins Charges 10,993 20,044 10,993 10,993 10,993 24,229 9 d '10,944 3 20,010,993 10,993 10,993 - 24,229 Be & Benefits 493,276 493,276 468,035 517,975 517,975 451,491 568,552 rnanoe & OpereOons 224,688 314,688 286,959 272,208 276,153 265,838 183,731 led Costs 10,993 20,044 10,993 10,993 10,993 - 24.229 it Outlay - - - - - - - Expenditures 728,957 828,008 765,987 801,176 805,121 717,329 776,512 145 Fund: General and Auto Liability Department: Risk Management Division/Program: Self Insurance (361.1520) REVENUE 1111111 cu 361.15.4647 Met, Reimbursement 4,250 4,250 7,000 - - 94 - 361.15.4760 Interdepartmental Charges 2,105,864 3,832,527 4,200,578 2,097,100 2,097,100 2,097,100 2.201,500 361.15.4825 Property Damage Rewvery 201,224 201,224 41,641 200,000 200,000 50,000 100,000 Grand Total 2,311,338 4038001 4,249,219 2,297,100 2,297.100 2147194 2301500 EXPENDITURES Salaries 3 Benefits 3fi1.15.1520.5111 Full Time- 361.15.1520.5112 Pan Time Salaries - - - - - - - 361.15.1520.5113 Overtime - - - - - - - 361.15.1520.5XXX Premium Pay - - - - - - - 361.15.1520.5124 Sick Leave Buyback - - - - - - - 361.15.1520.5125 Vacation Buyback - - - - - - - 361.15.1520.SXXX Fringe Benefits - - - - - - - 361.15.1520.5156-7 Retirement-PERS - - - - - - - 361.15.1520.5160 Retiree Medical Benefit - - - - - - - 361.15.1520.5180 Leave Lump Sum - - - - - - - 361.15.1520.5181-2 PERS Unfunded Liability Part - - - - - - - Subtotal - - - - - Materials 8. Services 361-15.1520.6110 Professional Services 75,000 75,000 36,155 50,000 50,000 46,735 - 361.15.1520.6111 Legal Services 280,000 721,084 886.825 650,000 650,000 1,233,712 - 361.15.1520.6120 Other Contractual Services - - 34,080 10,000 10.000 56 - 361.15.1520.8147 Cellular Phones - - - - - - - 361.15.1520.6330 Equipment M 8 R 200 200 1,376 1,000 1,000 371 - 361.15.1520.6409 Actuarial Adjustment 415,834 415,834 (217,034) - - - - 361.15.1520,6411 Insurance 1,050,330 1,058,330 1,036,294 626,500 626,500 675,703 1,293.400 361.15.1520.6417 Uninsured Losses 75.000 75,000 27,415 50,000 60,000 113,334 - 361.15.1520.6419 Claim Paid 200,000 1,485,579 44 2,3,843 908,100 908,100 1,668,114 908,100 361.15.1520.6424 Capbafzed Lease Payments 1,500 1.500 1.126 1,500 1,500 1,500 1,600 Subtotal 2,103,864 3,632,627 4,260,070 2,297,100 2,297,100 3,739,525 2,203,000 Capital Assets Subtotal - - - - - - Allocated Costs Subtotal - - - - - - - Grand Total 2,106,864 3,832,527 4,260,070 2,297,100 2,297,100 3,739,626 2,203,000 SUMMARY Revenue 2,311,338 4,038,001 4,249,219 2,297,100 2,297,100 2,147,194 2,301,600 Salaries 8 Benefits - - - - - - - Maintenance8Operations 2,105,864 3,032,527 4,250,070 2,297,100 2,297,100 3,739,525 2,203,000 Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures 2,105,864 3,832,527 4,250,070 2,297,100 2,297,100 3,739,525 2,203,000 Net Program Revenuel(Cost) 205.474 205,474 851 1,592,331 98,500 146 Fund: Workers' Compensation Department: Risk Management Division/Program: Workers' Compensation (363-1510) REVENUE 363,15.4647 Misc Reimbursement 363,15.4760 interdepartmental Charges EXPENDITURES Salaries 8 Benefits 363.15.1510.5111 Full Time Salaries 363.15.1510.5112 Part Time Salaries 363.15.1510.5113 Overtime 363.15.1510.5XXX Premium Pay 363.15.1510.5124 Sick Leave Buyback 363.15.1510.5125 Vacation Buyback 363.15.1510.SXXX Fringe Benefits 363.15.1510.5156-7 Retirement -PERS 363.15.1510.5160 Retiree Medical Benefit 363,16.1510.5180 Leave Lump Sum 363.15.1510.5181-2 PERS Unfunded Liability Pmt - - 106,057 - - - - 2,005,592 2,005,592 1740,408 1,757.200 1,757,200 1,757,200 1,890,465 le 6 Services 1510.6110 Professional Services 176,000 176,000 129.838 186,000 186,000 126,467 - 1510.6111 Legal Services 120,000 120,000 163,561 120,000 120,000 133,381 - 1510.6120 Other Contractual Services 14,100 14,100 1,702 20,000 20,000 40,195 - 1510.6147 Cellular Phones - - - - - - 1510.6275 Banking/Credit Card Fees 2,400 2,400 190 1,400 1,400 736 - 1510.6409 Actuarial Adjustment 691,355 691,355 (10,457) 691,355 691,355 - - 1510.6411 Insurance 214,000 214,000 188,185 219,000 219.000 255,512 347,500 1510.6419 Claim Paid 400,000 400,000 291,507 400,000 400,000 990,273 1,000,000 1510.6490 Miscellaneous Reimbursements - - - - - 1,600,000 1510.6511 Workers Comp Medical 375,000 375,000 345,280 325,000 325,000 412,368 - J 1,992,855 1,992,855- 1,109,806 1,952,755 1,962,755 1,968,932 2,947,500 Assets Costs JMMARY rvenue 2,005,592 2,005,592 1,848p85 1,757,200 1,757,200 1,767,200 1,890,46 rlaries 8 Benefits - - - - - - - aintenanoe8Operations 1,992,855 1,992,855 1,109.806 1,962,755 1,962,755 1,958.932 2,947,50 located Costs - - - - - - - rpitalOutlay - - - - - - - rtal Expenditures 1,992,855 1,992,855 1,109,806 1,962,755 1,952,755 1,958,932 2,947,50 A Program Revenue/(Cost) 12,737 12,737 736,658 1205 555) (206,556) (201,732); (1,057,03 147 Total Expenditures by Category $110, 081, 284 Capital Projects & Equipment 0% Debt Service 14% General Fund Salaries & Benefits 53% Operations 33% The City's primary 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. Local government leaders throughout the world are struggling to protect, support, and lead their communities during the COVID-19 pandemic. The City's General Fund has been negatively impacted by rising pension costs, the State's elimination of redevelopment, and the sudden unexpected loss of major local revenues. The General Fund provides basic services to the City (i.e. police, fire, planning, administrative services, and parks and recreation). The following chart is a comparison of General Fund revenues and expenditures for the past five (5) years. Page Intentionally Left Blank 148 Police POLICE DEPARTMENT MISSION STATEMENT: To provide the highest level of service and protection to the community and to cooperatively enhance public safety as the department progresses into the future. The Police Department has a proud history of integrity and service. The Police Department has an authorized Fiscal Year (FY) 2020-2021 full-time workforce of 99 sworn officers and 60 civilians, including 19 dispatchers. There are also numerous part-time positions including reserve officers and other support staff. The department also utilizes volunteer programs, which are a very important part of the overall public safety effort. Although focused on front-line law enforcement, the department is also engaged in important community partnerships with schools, businesses, and citizen organizations. The department has garnered outside awards honoring many sworn officers, our West Covina Police Volunteers program, domestic violence victim advocate, and K9 Officers. The staff of the West Covina Police Department strive to provide the highest level of service, focusing on four core values: Community responsiveness; integrity; teamwork; and effort. To that end, the department is divided into the following divisions: Patrol Division Two-thirds of all sworn officers work in the Patrol division, which focuses on patrolling city streets, responding to calls for service, and identifying potential crime problems. In addition to patrol officers, this division includes reserve officers and the West Covina Police Volunteers who perform non -hazardous duties. Under the Community Service Area Policing program, four dedicated lieutenants and their crews are assigned a specific quadrant of the city and tasked with resolving public safety concerns for residents, neighborhoods, and businesses. Collateral duties for sworn personnel in the Patrol Division include jail management, arrest and control, force options, special problems detail, peer support, SWAT, Reserve Program oversight, public information officer duties, field training officer program, and hostage negotiations. This division also incorporates two subdivisions: • Traffic Unit — This unit provides enforcement of traffic laws, targeted enforcement at schools and other sites, traffic investigations, parking enforcement, oversight of the crossing guard services contract, and fleet services. Jail Operations — This unit processes all arrests, oversees all prisoners, coordinates all jail operations, and maintains compliance with State mandates specific to jail operations. 149 Police Administrative & Investiaative Division This division is responsible for providing investigation and follow-up services associated with major crimes, answering calls from the public, and overseeing the centralized administrative functions of the Police Department. Collateral duties for sworn personnel in the Administrative & Investigative Division include property room and evidence, manual update committee, honor guard, Explorer program, terrorism liaison office, and the firing range. Investiaations and Support Services: For almost any crime victim to obtain justice in our courts (i.e., for a suspect to be convicted), detectives conduct intensive follow-up and prepare cases for the district attorney. Investigative assignments include homicide, robbery, sex crimes, assault and battery, weapons violations, missing persons, fraud and identity theft, automobile theft, burglary, and court liaison. Certain officers are involved in specialized interagency task forces, and the department's domestic violence victim advocate (partially funded from CDBG grant funds) and a law enforcement -specific Code Enforcement position are assigned here. Investigations incorporates one subdivision: • Special Enforcement Team (SET) — This team works irregular schedules dictated by the demands of their specialized investigations, which include narcotics, surveillance, interagency intelligence, and other targeted enforcement. Administration: Focusing on the centralized administrative division functions of the Police Department, Administration includes the Records Division, Dispatch Operations, Personnel & Training, and the Property & Evidence unit. Administration incorporates two subdivisions: • Communications — This division handles all emergency dispatch operations for both Police and Fire. • West Covina Service Group (WCSG) — This group supplies Computer Aided Dispatch and Records Management System (CAD/RMS) service and technological support to West Covina and client agencies. 150 BUDGET, PURCHASING, GRANTS, CHIEF'SOFFICES UPPORT AGENDA ITEMS, AUDITS Police Admin Serv. Mgr 1 Police Admin Sera Mgr 1 PAYROLL Sr. Admin. Assist 1 ADMINISTRATIVE & PATROLDIVISION INVESTIGATIVE DIVISION Captain 1 Captain 1 LT 4 SGT 7 CPL 7 ADMINISTRATION OFF 38 INVESTIGATIONS CSO7 Internal Affairs & Inv LT I TRAFFIC UNIT Traffic Enforcement SGT] ADMINISTRATION COMMUNICATIONS CPU u,l vispatch0peratians JAIL OPERATIONS Motorcycle Lead jailers Enforcement (OFF 2) Communications Mgr 1 Jailer 5 CSO 1 Supervisor 4 Parking EnflC dets Senior Operator 4 Dispatcher 10 Division Suppor/lickets Office Aide PERSONNEL&TRAINING WCSO WEST COVINA POLICE RESERVES POLICE 5�,1 .' GADIRMA Client Support VOLUNTEERS l n,l,7l r�Jorr� or»r r r i I Softwom Dev. Mgr i Sr. Software Dev. 2 sr,, r�nl PmJeas Non-Hamrdous Dade, Software Day. 6 User Support .Spec. I User Support Sprc 0.5 FTF SPECIAL CRIMES AGAINST CRIMES AGAINST ENFORCEMENTTEAM PROPERTY PERSONS BACKGROUNDS/ SCHOOLRESOURCE SGT I, CPL I, OFF S6 T I, CPL 1. OFF 3, SG I, CPL 4, OFF 3. Vic OFFICES C502 Adv1 Ad-n.Aidr 3 Fit Narcotics Enforcement Ott i Surveillance FramIlID Theft Homicide Interagency Task Forces GTA Robbery Residential Burgtary Sex Crimes Misc. Burglary Assault & Battery Court Liaison Weapons Violations RECORDS BUREAU DIVISION SUPPORT overflow YOUTH EXPLORERS (PflSII,PflSO Forensics Victim Services Records Supervisor I PRS It 4, PRS 16 Rerords Missing Persons PRS 1 0.5 FTE Data Processing Office Aides 0.9 FTE Records PROPERTY ROOM/ CRIME ANALYSIS Data Processing EVIDENCE Crim. Justice Research Desk Services CSU1 Analystl .Some Police Reports Police EXPENDITURES BY FUNDING SOURCE City Law Law Enforcement Enforcement Grant Tobacco Grant Police Computer <1% _ <1% - Service Group . TRAP Grant 1% Public Safety Augmentation 2% Community Developme Block Grant <1% Inmate Welfare <1% West Covina Housing Authority 7-A General Fund 93% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budge Source of Funds: $ 29,895,199 $ 34.070,654 $ 30,959,722 $ 31,163,716 General Fund Drug Enforcement Rebate 1,525,507 1,537,062 - - Police Donations 1,702 649 Bureau of Justice Assistance 12,272 15,325 Community Development Block Grant 20,827 21,104 20,118 21,443 ABC Grant - - Inmate Welfare 6,750 4,435 3,000 1,000 Public Safety Augmentation 701.884 529,466 786,000 793,636 COPS/SLESA - - WC Community Services Foundation 3,943 Police Private Grants 4,000 - Office of Traffic Safety Grant 94,561 67,000 - 4,170 TRAP Grant 270,119 424,936 394,317 438.067 City Law Enforcement Grant 137,950 145,043 154,773 7,686 Law Enforcement Tobacco Grant - 4,362 70,000 6,862 Police Computer Service Group 1,305,426 1,263,693 1,782,404 1,047,198 West Covina Housing Authority 160,083 124,N 217,722 204,251 Total Source of Funds $ 34,140,223 $ 38,207,912 $ 3"378,056 $ 33,688,029 152 Police Materials 8 Services 9% EXPENDITURES BY CATEGORY ilaries & Benefits 91% 2017.18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budge Budge Expense Classification: $ 29,653,315 $ 32,136,937 $ 31,030.288 $ 30,543,800 Total Salaries & Benefits Total Materials & Services 4,486 908 6,070,975 3.347,768 3144 229 Total Source of Funds $ 34,140,223 $ 38,207,912 $ 34,378,066 $ 33,688,029 153 Police FY 2020-2021 GOALS AND OBJECTIVES The department's operational goals and the specific objectives they encompass are all geared toward the City Council's goal of maintaining public safety. • Continue to focus on the core mission of providing front-line law enforcement services to the community. o Work to provide quality safety services and traffic enforcement within the limits of available resources. o Increase traffic enforcement by 15%. o Reduce major injury and fatal traffic collisions by 20%. o Reduce Part 1 crimes by 10%. o Work closely with regional and federal partners to actively monitor repeat violent offenders, target auto thefts, and reduce narcotics sales and distribution in the San Gabriel Valley. o Explore opportunities to expand and improve volunteer, intern and Reserve programs, to meet department needs and enhance cost effective employment experiences. o Rapidly respond to mental health cases and homelessness, by continuing two dedicated "HOPE" Officer positions. • Continue technology investments to improve department efficiency. o Continue and expand new technology partnership involving the CAD-RMS services of the West Covina Service Group. o Improve features of the Department website and social media sites. • Continue to improve the Police Station working environment. o Modernize facilities and improve security in areas including the Detective Bureau and the Dispatch Center. • Maintain current standards of training excellence. o Prioritize training needs through the chain of command, determining what is mandatory, vital, and cost-effective. o Pursue available training reimbursements. o Complete an updated training plan for WCPD personnel. 154 Police FY 2019-2020 ACCOMPLISHMENTS • West Covina police officers work extraordinarily efficiently and effectively. They handle over 220 incidents per day. The department continued its focus on front-line law enforcement and crime prevention activities to improve public safety. • After completing the transition to the digital "Com-Net" East San Gabriel Valley Interagency Communications Interoperability System, the department obtained radios and radio infrastructure items using grant funds. • The Department continued recruitment and hiring efforts. In the past year, the department filled 17 positions, and conducted 12 recruitments. • The Department continued its excellent record of using special funds to improve public safety and police operations. Items funded last year included patrol vehicles and vehicle mounted equipment, computers, radios, tactical vests, traffic enforcement overtime, computer services, radio equipment, improvements to the Police Station, overtime to enforce tobacco laws, mental health training funds for Jailers, a cellphone- based ticketing system, systems and services for improved investigations and record keeping, and more. These specially funded items totaled almost $3 million, all without burdening the City General Fund or local taxpayers. • The Department continued to remodel and modernize parts of the Police Station. The firearms range was upgraded during this fiscal year. • The Police Department's Volunteers kept costs down by channeling the efforts of dedicated volunteers to perform non -hazardous public safety duties that would otherwise burden field officers. • The Department participated in community events including career days at local schools, the Pink Patch Project with the City of Hope, meetings concerning homelessness, and "coffee with a cop/Chief' events. 155 Fund: General Fund Department: Police Division/Program: Police Administration (110-3110) REVENUE 110.31.4290 Other Licenses & Permits 200 200 145 200 200 550 550 110.31.4310 Vehicle Code Fines 300,000 300,000 297,539 290,000 290,000 200,000 200,000 110.31.4315 Parking Code Fines 250,000 300,000 464,083 300,000 300,000 250,000 250,000 110.31.4321 Vehicle Impound Fees 75,000 85,000 77,611 85,000 85,000 60,000 60,000 110.31.4325 Administrative Citations 5,000 32,000 44.514 20,000 20,000 15,0D0 15,000 110.31.4326 Admin Citation - Code Enforcement 10,000 5,000 4,358 5,000 5,000 3,000 3,000 110.31.4327 Foreclosure Penalties 20,000 20,000 19,375 20,000 20,000 - 5,000 110.31.4571 Crossing Guard Aid 110,000 77,600 77,607 110,000 110,000 61,000 64,000 110.31.4573 State Mandated Revenue 7,500 2000, 2,345 21500 21500 17,000 5,000 110.31.4574 Reimbursable Training (POST, STC) 30,000 30,000 44,567 30,000 30,000 30,000 30,000 110.31.4575 School Resource Officer Reimbursement 300,000 300,000 311,417 300,000 300,000 300,000 300,000 110.31.4602 Towing Franchise 250,000 18,000 213.759 195,000 195,000 175,000 195,000 110.31A605 Jail Booking 30,000 50,000 64,780 50,000 50,000 50,000 50,000 110.31.4606 Clearenm Letter& Process 300 300 280 300 300 300 300 110.31.4616 Search Fees 3,000 4,000 4.654 4,000 4,000 1,000 1,000 110.31.4620 Foreclosure Registration 110,000 120,000 76,864 70,000 70,000 45,000 50,000 110.31A640 False Alarms 100,000 - 45,683 30,000 30,000 100,000 100,000 110.31.4645 Police Reimbursements 30,000 120,000 76,864 135,000 145,000 75,000 75,000 110.31.4646 Graffiti Restitution 1,000 3,800 4,077 2,500 2,500 1,000 1,000 110.31A818 Miscellaneous 1,000 9,300 10,040 4,000 4,000 1,500 1,500 Grand Total 1 633 000 1,477,200 1,840,561 1,663,500 1,663,500 1,385 350 1,406,350 EXPENDITURES Salaries & Benefits 110.31.3110.5110 Swom Full Time Salaries 1,085,839 1,085,839 775,417 861,117 887,508 981,103 1,068,012 '10.31.3110.5111 Full Time Salaries 724,133 739,108 636,843 740,525 740,525 671,405 669,526 110.31 .3110 5112 Pan Time Salaries 151,906 141,822 171,428 208,326 208.326 156,932 157,000 110.31 .3110 5113 Overtime 48,421 46,649 121:402 47,631 47,631 118:708 47,631 110.31.3110.SXXX Premium Pay 152:208 1563753 70,357 S0,912 74,077 78,907 129,709 110.31.3110.5121 Holiday Opt- No PERS 5,000 5,000 7.393 5,000 5,000 9,137 5,000 110.31.3110.5124 Sick Leave Buyback 33,000 33,000 30,908 30,000 30,000 30,705 31,000 110.31.3110.5125 Vacation Buyback 16,100 16,100 25,046 35,000 35,000 25000 26,000 110.31.3110.5XXX Fringe Benefits 534,083 529,419 392.631 459,216 446,051 460,935 419,011 110.31.3110.515 7 Retirement -PERS 296,439 296,439 215,889 - 244,818 274,097 313.678 110.31.3110.5160 Rearee Medical Benefit 1,230,000 1,230,000 1,108,419 1,230.000 1,230,000 1.378,338 1,230,000 110.31.3110.518 Leave Lump Sum - - 34,771 - - 1,109 - 110.31.3110.51810 -2 PERS Unfunded Liability Print 602,969 602,969 616.952 660.356 660356 660,356 916,300 110.31.3110.5999 Salary Savings - - - - it 23:810) - - Subtotal 4,880,098 4,880,098 4,207,456 4,338,083 4,485,482 4,926,812 5,002,867 Materials & Services 110.31.3110.6011 Uniforms 55,000 56,500 31,748 38,500 40,000 36,991 37,000 110.31.3110.6018 POST Reimbursable Training 30,000 30,000 25,604 30,000 30,000 32,194 30,000 110.31.3110,6030 Memberships 5,720 5,720 4,167 5,720 5,720 6,024 6,000 110,31.3110.6D50 Conferences& Meetings 1D5,000 105,000 76,960 75,000 75,000 94,979 - 110.31.3110.6110 Professional Services - 124,500 705,810 122,500 122,500 100,94' 101:000 110.31.3110.6120 Other CoMredual Services 288,000 288,000 389,020 308,600 308,600 379,000 308,600 110.31.3110.6130 Service Contracts 86,000 86.000 79,227 86,000 90,000 75,000 86,100 110.31.3110.6145 Telephone -Special Lines 23.950 23,950 23,258 23,950 23,950 22,745 22,700 110.31.3110.6147 Cellular Phones 125,400 125,400 84,479 125,400 125,400 77,383 80,00a 110.31.3110.6210 Office Supplies 55,000 55,000 79,884 60,000 60,000 60,000 60,000 110.31.3110.6274 Printing &Copying 2,500 2,500 2,745 3,000 3,000 3,500 3,000 110.31.3110.6221 Ammo & Range Supplies 95,ODD 95,000 71,141 85,000 87,952 75.000 85,000 110.31.3110.6224 Underoover Investigation 25,000 25,000 61960 25,000 25.000 23,000 25.000 110.31.3110.6225 Jail & Prisoner Supplies 45,000 45,000 50,648 45,000 45,000 49,702 45,000 111.31.3110.6271 Other Supplies I Materials 19,000 19,000 48,613 32,000 44.000 44,000 32.000 1,0.31.3110:6329 Other Vehicle Sublet Repairs 64,400 64,400 55,849 54,400 64,400 33,325 44.400 110.31.3110.6330 Equipment Maint & Repair 23,500 23,500 38,595 40,000 40.000 10,211 13,500 110.31.3110.633' Explorer Program - - 44 - - - - 110.31.3110.6424 Capitalized Lease Payments 11,950 11,950 - 11,950 11,850 - 11,950 110.31.3110.6660 K-e 20,000 20,000 20,579 25,000 25,000 19,200 20,000 110.31.3110.6571 Reward-Ctimea 1,000 1,000 300 1,000 1,000 - 1,000 Subtotal 1081420 1207420 1,195,631 1,198,020 1228472 1083202 1012250 156 Fund: General Fund Department: Police Division/Program: Police Administration (110-3110) Assets Allocated Costs 110.31.3110.8104 Vehicle Maintenance Charges 4,955 4,955 3,231 4.955 4,955 6,829 8,289 0.31.3110.8105 Fuel & Oil Charges 31,734 31,734 15,966 31,734 31,734 18,322 17,984 Subtotal 36,689 36,689 19,197 36,689 36,689 25,151 26,273 IMMARY venue 1,633,000 1,477,200 1,840,561 1,653,600 1,663,500 1,385,350 1,406,3E lanes & Benefits 4,880,098 4,880,098 4,207,456 4,336,083 4,485,482 4,926,812 5,002,8E iintenance & Operations 1,081,420 1,207,420 1,195,631 1,198,020 1,228,472 1,083,202 1,012,2E ocated Costs 36,689 36,689 19,197 36,689 36,689 25,151 26,21 pit-[ Outlay - - - - - - - tatExpenditures 5,998,207 6.124,207 5,42.2,284 5,572,792 6,750,643 6,035,165 6,041,3E t Program Revenue/(Cost) (4365207t (4647,007) (36817231 (3,919292) (4,087143) (4,649,815) (4,635,0< 157 General Fund Comparison $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 • Revenues $30,000,000 • Expenditures $20,000,000 $10,000,000 $- 14/15 15/16 16/17 17/18 18/19 19/20 20/21 Actual Actual Actual Actual Actual Adopted Proposed Fiscal Year General Fund Revenues Total General Fund revenues are projected to be $66,672,236, a slight increase in revenue from the 2019-20 Fiscal Year adopted budget. This is largely due to an increase in the Miscellaneous Reimbursement Revenue. 110,31.3115.5111 Full Time Salaries 110.31.3115.5112 Part Time Salaries 110.31.3115.5113 Overtime 110.31.3115.5)00( Premium Pay 11.31.3115.5121 Holiday Opt - No PER$ ' 10.31.3115.5124 Sick Leave Buyback 110.31.3115.5125 vacation Buyback 110.31.3115.5)00( Fringe Benefits 110.31.3115.5156-7 Retirement -PERS 110.31.3115.5180 Leave Lump Sum 110.31.3115.5181-2 PERS Unfunded Liability Pmt 110.31.3115.5999 Salary Savings Materials & Servicea 110.31.3115.6120 Other Contractual Services 110.31.3115.6145 Telephone -Special Lines 110.31.3115.6225 Jail & Prisoner Supplies allocated Costs 110.31.3115.6410 Property & Liability Ins Charges Fund: General Fund Department: Police Division/Program: Jail (110-3115) 335,396 344,535 298,991 337,726 337.726 319,608 331,152 42,069 40,863 36,942 42A22 42,822 37,802 42,822 10,339 5,400 5,169 1,196 1,196 1,196 2,000 8,200 8,200 13,111 10,000 10,000 11,611 11,600 4.500 4,500 4,709 5,000 5,000 2,384 5.000 - - 238 - - - - 100,053 97,059 74,863 93,726 93,726 87,200 74,177 27,389 27,389 24,316 27,748 27,748 28996 30,862 - - - - - 1:672 '.. 70.110 70,110 73,219 102,037 102,037 102,037 130,610 598,056 598,056 531,658 620,255 520,255 592,506 628,223 SUMMARY Revenue - - - - Salaries & Benefits 598,056 598,056 531,558 620,255 620,255 592,506 628,223 Maintenance & Operations - - - - - - - Allocated Costs - - - - - - - CapBalOutlay - - - - - - - I., Expenditures 598,056 599,056 531,558 620,255 620,255 592,506 628,223 Net Program Revenue/(Cost) 598,056 698,056 531,558 620265 620,266 692,506 628,223 158 Fund: General Fund Department: Police Division/Program: Dispatch (110-3116) 110.31.3116.5111 Full Time Salades 1,106,305 1,126,901 962,388 1,247,114 1,247,114 965,745 1,036,236 110.31,3116.5112 Part Time Salaries - 26,728 - - 67.390 - 110.31.3116.5113 Overtime 122,551 119,039 227,353 183,120 183,120 260,471 183,120 110.31.3118.5XXX Premium Pay 24,196 19,496 14,223 2,392 2,392 2,392 2,392 110.31.3116.5121 Holiday Opt - No PER$ 10,800 10,800 32,721 15,000 15,000 32,451 33,000 110.31.3116.5124 Sick Leave Buyback 15,200 15,200 12.019 15,000 15,000 7,280 10,000 110.31.3116.5125 vacation Buyback 3,080 3,080 796 - - - - 110.31.3118.5XXX Fringe Benefits 359,676 347,292 273,342 364,350 364,350 266,357 235,352 110.31.3116.5156-7 Retirement- PIERS 90,018 90,018 77,817 76,879 76,879 86,617 96,993 110.31.3116.5180 Leave Lump Sum - - 23.980 - - 36,267 - 110.31.3116.5181-2 PERS Unfunded Liability Pmt 230,430 230,430 240,647 282,702 282,702 282,702 388,807 110.31.3116.5999 Salary Savings - - - - - - - Subtotal 1,962,256 1,962,256 1,892,014 2,186,557 2,186,557 2,007,672 1,985,900 Materials & Services 110.31.3116.6010 Uniform 110.31.3116.6138 Misc Equipment Contracts 110.31.3118.6145 Telephone -Special Lines 110.31.3116.6147 Cellular Phones 110.31.3118.6270 Special Department Supplies Subtotal capital Assets Subtotal 411ecated Costs 110,31.3116.6410 Property & Liability Ins charges - - - - - - t JMMARY rvenue - - - - - - dariesBBenefits 1,962,256 1.962,256 1,892,014 2,186,557 2,186,557 2,007,672 1,965,90 Amenance & Operations - - - - - - - ocated Costs - - - - - - - rpitalOuday - - - - - - - ital Expenditures 1,962,256 1,962,256 1,892,014 2,186,657 2,186,557 2,007,672 1,985,90 rt Program Revenue/(Cost( (1,962,256) (1,962,256) (1,892014) (2,186 557) (2,186,657) (2,00 672) (1,9850 159 Fund: General Fund Department: Police Division/Program: Patrol (110-3120) s .T 2018-19 t8-19 -cj 19-20 -� �1920 '19' Adapted Amended 18-19. Adapted Amended Projected Propose Budget Budget Actual Budge[ 11-31-20) _ Actual Budge EXPENDITURES Salaries & Benefits 110.31.3120.S710 S=rn Full Time Salaries 5.983,321 5,983,321 5,295,557 S,794,517 6,130,629 5,214,357 5,756,352 110.31.3120.5111 Full Time Salaries 456,563 464,651 291,170 348,751 348,751 244,040 215,700 110.31.3120.5112 Part Time Salaries 104,461 96,768 30,503 48,384 48,384 36,127 36,288 110.31.3120.5113 Overtime 2,401,832 2,219,140 1,303,440 1,048,794 1,048,794 1,409,903 1,048,794 110.31.3120.SXXX Premium Pay 770,249 762,161 561,036 577,154 577,154 589,495 761,331 110.31.3120.5121 Holiday Opt - No PERS 7.300 7,300 12,354 7,000 7.000 17,379 13,000 110.31.3120.5124 Sick Leave Buyback 115.500 115,500 116,886 120,000 120,000 82,279 117,000 110.31.3120.5125 Vacation Buyback 36,200 36,200 53,678 40,000 40,000 36,654 40,000 110.31.3120.5XXX Fringe Benefits 1,860,460 2.050,845 1,580,738 1,624,577 1,624,577 1,474,652 1,486,172 110.31.3120.5156-7 Retirement -PERS 1,398,861 1,398,861 1,168,255 1,270,603 1,270,603 1,189,552 1,420,937 110.31.3120.5180 Leave Lump Sum - - 230,628 - - 126,593 - 110.31.3120.5181-2 PERS Unfunded Liability Pmt 2,629,694 2,629,694 2,746,480 3,263,019 3,263,019 3,263,019 3,406,037 110.31.3120.5999 Salary Savings (1,375.000) (1,375,000) - (379,833) (379,833) - - Subtotal 14,389,441 14,389,441 13,390,725 13,762,966 14,099,078 13,684,060 14,301,611 Materials & Services 110.31.3120.6147 Cellular Phones - - - - - - - 110.31.3120.6270 Other Supplies/Materials - - - - - - 110.31.3120.6560 K-9 - - - - - - - Subtotal - - - - Capital Assets Subtotal - - - - - Allocated Costs 110.31.3120.8102 Property & Liability Ins Charges 1,251,990 2,282,793 1,251,990 1,251,990 1,251,990 1,251,990 945,333 110.31.3120.8104 Vehicle Maintenance Charges 247,081 247,081 170,875 247,081 247,081 132,076 413,355 110.31.3120-8105 Fuel 80il Charges 161,231 161,231 224,369 161,231 161,231 221,321 227,008 Subtotal 1,660,302 2,691,105 1,647,235 1,660,302 1,660,302 1,605,387 1,585,696 Grand Total 16 049 743 17,080,546 15,037,960 15,423,268 15,759,380 15,289,437 16,887,307 UMMARY evenue alaries & Benefits 14,389,441 14,389,441 13,390,725 13,762,966 14,099,078 13,6S4,050 14,301,61' laintenance & Operations - - - - - - - IlocatedCosts 1,660,302 2,691,105 1,647,235 1,660,302 1,660,302 1,605,387 1,585,69, apeal Outlay - - - - - - - otal Expenditures 16,042,743 17,080,546 16,037,960 16,423,268 15,769,380 15,289,437 15,887,30' at Program Revenue/(Cost) (16,049743) (17080546) (16037960) (15,423,268) (16,759,380) (15,289,437) (16,887,30' 160 EXPENDITURES 110.31.3121.5110 Smrn Full Time Salaries 110.31.3121.5111 Full Time Salaries 110.31.3121.5112 Part Time Salaries 110.31.3121.5113 Overtime 110.31.3121.5XXX Premium Pay 110.31,3121.5121 Holiday Opt - No PERS 110.31.3121.5124 Sick Leave Buyback 110.31.3121.5125 Vacation Buyback 110.31.3121.5XXX Fringe Benefits 110.31.3121.5156-7 Retirement -PERS 110.31.3121.5180 Leave Lump Sum 110.31.3121.5181-2 PERS Unfunded Liability Pmt 110.31.3121.5999 Salary Savings & Se" ces Assets Allocated Costs 110.31.3121.8102 Property & Liability Ins Charges 110.31.3121.8104 Vehicle maintenance 110.31.3121.8105 Fuel & Oil Charges Fund: General Fund Department: Police Division/Program: Traffic(11O-3121) 18-19 Y8-19 19 2D 19 20 19 20 ".'20 Atlop[ d Amended 1819 Adopt d Amended Pra]e t d P apose Budget Budget Act I Budg 1 (1-31 20) A.tu.1 Budg 391,716 391,716 505,205 391.742 391,742 490,377 438,750 44,244 45,447 77,841 44,252 44,252 91,561 103,128 174,417 161,572 93,934 158.760 158,760 127,015 160,875 88,030 81,642 139,504 125,420 125,420 107,670 110,000 84,028 82,825 102,649 78,728 78,728 99,629 112,242 400 400 670 Soo 500 877 1,000 7,800 7,800 14,433 8,000 8,000 18,195 15,000 213 - - - 142,611 161,844 194,969 150,114 150,114 185,420 143,581 96,395 96,395 125,151 95,644 95,644 127,534 123,419 - - 7,489 - - - - 180,937 180,937 188,973 237,890 237,890 237,890 295,632 1,210,578 1,210,578 1,451,031 1,291,050 1,291,050 1,486,168 1,503,627 386 386 - 735 735 3, B48 1,121 1,121 3,848 386 386 - 646 735 735 2,528 2,671 1,121 1,121 2,528 3,317 JMMARY ivenue ilaries & Benefits - 1,210,578 - 1,210,578 1,451.031 - 1,291,050 - 1,291,050 - 1,486.168 1,503,62 aintenance & Operations - - - - - - - lcoated Costs 1,121 1,121 3.848 1,121 1,121 2,528 3,31 1pital Outlay - - - - - - - ital ExpendiWres 1,211,699 1,211,699 1,454,879 1,292,171 1,292,171 1,488,696 1,506,94 it Program Revenuel(Cost) (1,211,699) (1211,699) (1464879) (1292171) (1292,171) (1,488,696) (1,506,94 161 110.31.3130.5110 Sworn Full Time Salaries 110.31.3130.5111 Full Time Salaries 110.31.3130.5112 Pan Time Salaries 110.31.3130.5113 Overtime 110.31.3130.5XXX Premium Pay 110.31.3130.5121 Holiday Opt - No PERS 110.31.3130.5124 Sick Leave Buyback 110.31.3130.5125 Vacation Buyback 110.31.3130.5XXX Fringe Benefits 110.31.3130.5156-7 Retirement -PERS 110.31.3130.5180 Leave Lump Sum 110.31.3130.5181-2 PERS Unfunded Liability Pmt 110.31.3130.6999 Salary Savings Materials & Services 110.31.3130.6120 Other Contractual Services 110,31.3130.5145 Telephone -Special Lines 110.31.3130.6147 Cellular Phones 110.31.3130.6224 Undercover Investigation 110.31.3130.8270 Other SupplieWMaterials Subtotal Capital Assets Subtotal idlocated Costs 110.31.3130.8102 Property & Liability Ins Charges 110.31.3130.8103 Vehicle Replacement Charges 110.31.3130.8104 Vehicle Maintenance Charges 110.31.3130.8105 Fuel & O1 Charges Fund: General Fund Department: Police Division/Program: Investigations (110-3130) 1,558,196 1,656,196 1,883,077 1,742,951 1,033,704 1,474,281 1.293,444 193,001 200,080 190,221 259,318 269,318 165,874 197,604 89,437 70,526 401,544 302,598 302,598 437,125 302,598 241,524 234,445 182,324 170,988 170,988 140,932 154,084 19,100 19,100 12,335 15,000 15,000 19,425 13,000 52,300 52,300 53,904 50,000 50,000 34,732 40,000 23,800 23,800 22.465 25,000 25,000 13,601 25,000 528,893 545,804 625.416 561,451 561,451 498,646 413,946 374,502 374.502 418,041 395,373 395,373 340,364 331,318 • - 80,563 - - 87,696 - 710,895 710,895 742,464 990,957 990,957 990,957 833,005 - - (86,994) (86.994) - 3,787,648 3,787,648 4,612,356 4,426,642 4,517,475 4,203,653 3,603.998 24,261 24,261 72,524 24,261 24,261 39,719 41' 87,135 87,135 94,954 87,135 87,135 102,518 107,211' 111,396 111,396 167,489 111,396 111,396 142,237 147,799 JMMARY ,venue daries & Benefits 3,787,648 - 3,787,648 - 4,612,356 4,426,642 4,517,475 4,203,653 3,603,99 iintenance & Operations - - - - - - - ocated Costs 111,396 111,396 167,489 111,396 111.396 142,237 147,79 rpital Outlay - - - - - - - ,tat Expenditures 3,899,044 3,899,044 4,779,845 4,538,038 4,628,871 4,345,890 3,751,79 it Program Revenuel(Cost) (3899044) (3,899044) (4,779,845) (4,538,038) (4,628,811) (4,345,890) (3,751,79 162 Fund: General Fund Department: Police Division/Program: Special Enforcement Team (110-3131) EXPENDITURES 110.31.3131.5110 Smrn Full Time Salaries 110.31.3131.5111 Full Time Salaries 110.31.3131.5112 Part Time Salaries 110.31.3131.5113 Overtime 110.31.3131.5XXX Premium Pay 110.31.3131.5121 Holiday Opt - No PERS 110.31.3131.5124 Sick Leave Buyback 110.31.3131.5125 Vacation Buyback 110.31.3131.5XXX Fringe Benefits 110.31.3131,5116-7 Retirement -PERS 110.31.3131.5180 Leave Lump Sum 110.31.3131.5181-2 PERS Unfunded Liability Pmt 110.31.3131.5999 Salary Savings 482,292 482,292 540,894 565,045 600,748 661,817 632,086 42,060 42,050 259,110 - - 197,675 - 76,410 76,410 50,454 37,986 37,986 49,174 57,798 7,900 7,900 2,502 5,000 5,000 3,869 3,000 14,600 14,800 14,806 14,000 14,000 17,119 15,000 147,967 147,967 162,938 158,243 158,243 169,312 167,357 109,302 109,302 114,466 118,319 118,319 121,016 148,074 202,264 202,264 211,247 288,731 288,731 288,732 338.840 1,082,785 1,082,785 1,356,407 1,187,324 1,223,027 1,398,714 1,362,155 Materials & Bervkes 110.31.3131,6147 Cellular Phones - Subtotal Capital Assets Subtotal Allocated Costs 110.31.3131.8102 Property & Liability Ins Charges - 110.31.3131.8103 Vehicle Replacement Charges - JMMARY evenue - - - - - dares & Benefits 1,082,785 1,082,785 1,356,407 1,187,324 1,223,027 1,398,714 1,362,15 aintenance & Operations - - - - - - - located Costs - - - - - - - 1p6alOutlay - - - - - - - rtalExpenditures 1,082,786 1,082.786 1,356,407 1,187,324 1,223,027 1,398,714 1,362,15 it Program Revenue/(Cost) (1,082785) (1082,786) (1356407) (1187324) (1223,027) (1,398,714) (1,362,15 163 Fund: Inmate Welfare Department: Police Division/Program: Jail (150.3115) Adopted A, ended 15-19 Adopted, Amended Projected Prnposec Bud9el Budget Aetual .,B.dggt_. (131-20).. Acfuai. Budge' 150.31.4819 Inmate Phone Renrenue 3,000 3,000 1,498 1.000 1,000 1.200 1,000 RES & Services 15.6225 Jail & Prisoner Supplies Assets Costs 3,000 3,000 3,000 3,000 3,000 1,000 1,000 3,000 3,000 3,000 3,000 3,000 1,000 1,000 SUMMARY Revenue •3,000 •3,000 1,591 •1,000 1,000 1,250 •1,000 Salaries & Benefits - - - - - - - Maintenance &Operations 3,000 3,000 3,000 3,000 3,000 1.000 1.000 Allocated Costs - - - - - - - Capital ours y - - - - - - - Total Expenditures 3,000 3,000 3,000 3,000 3,000 1,000 1,000 Net Program Revenue/(Cost) 1,409 2,000 2000 250 164 Fund: Public Safety Augmentation Department: Police Division/Program: Patrol (153-3120) REVENUE 153.00.4410 Interest Income - - 1.007 - - 1,800 - 153.00.4647 Miscellaneous Reimbursement - - - - - - 15,667 153.31.4110 Sales and Use Taxes 750,000 750,000 794,680 786,000 786.000 620,D00 808,000 EXPENDITURES Salaries & Benefits 153.31.3120.5110 Svrorn Full Time Salaries 153.31.3120.5113 Overtime 153.31.3120.5XXX Premium Pay 153.31.3120.5124 Sick Leave Buyback 153.31.3120.5125 Vacation Buyback 153.31.3120.5XXX Fringe Benefits 163.31.3120.5166-7 Retirement -PERS 153.31.3120.5160 Retiree Medical Senate 153.31.3120.5166 Retiree Lump Sum Benefit 153.31.3120.5180 Leave Lump Sum 153.31.3120.5181-2 PERS Unfunded Liability Prof 153.31.3120.5999 Salary Savings Materials & Services 153.95,9500.9110 Transfer Out 482,467 482,469 202,218 339,706 339,706 274,768 392,758 22,813 - 86,384 114,066 114,066 126.774 - 42,070 42,069 26.275 22,940 22,940 20.343 33,315 4,100 4,100 4,054 4,000 4,000 4,547 4,000 109,827 132,639 67,328 117,778 117.278 76,080 74,134 77,082 77,082 44,273 91,531 91,531 59,680 83.589 5,996 - 142,641 142,641 148,976 96,479 98,479 96,479 205,839 881,000 881,000 579,507 786,000 786.000 664,667 793,636 SUMMARY Revenue 750,000 750,000 795,687 786,000 786,000 621,800 823,667 Salaries B Benefits 881.000 881,000 579,507 786,000 786,000 664,667 793,636 Maintenance & Operations - - - - - - - ABocaled Costs - - - - - - capital Outlay - - - - - - - Total Expenditures 881,000 881,000 579,507 786,000 786,000 664,667 793,636 Net Program Revenuel(Cost) 131,000 131,000 216,180 42 867 30,031 165 Fund: COPSISLESF Department: Police Division/Program: Police Administration (155-3110) REVENUE 155.00,4410 Interest Income - - 3,747 - 2,400 - 155.31.4521 Stale Grant 164,514 164,514 295,773 170.000 163,853 173,432 163.000 EXPENDITURES Salaries & Benefits 155.31.3110.5111 Full Time Salaries - - - - - 155.31.3110.5112 Part Time Salaries - 72,616 49,661 - - 3.898 - 155.31.3110.5113 OvarSme - - - - - - 155.31.3110.5XXX Premium Pay - - - - - - 155.31.3110.5124 Sick Leave Buyback - - - - - - 155.31.3110.5125 Vacation Buyback - - - - - - - 155.31.3110.5XXX Fringe Benefits - - 3,839 - - 327 - 155.31.3110.5156-7 Retirement -PERS - - - - - - - 155.31.3110.5180 Leave Lump Sum - - - - - - - 155.31.3110.5181-2 PERS Unfunded Liability Pmt - - - - - - - 155.31.3110.5999 Salary Savings - - - - - - - Subtotal - 72,615 53,500 - - 4,226 Materials & Services 155.31.3110.6110 Professional Services - 3,000 - - 25,721 2,156 - 155.31.3110.6120 Other Contractural Services - 6,102 8,086 - - - - 155.31.3110.6220 Police Dept Supplies - 135,519 135,748 - 76,103 81,771 - Subtotal - 144,620 143,834 - 101,824 83,927 - Capital Assets 155.31.3110.7160 Other Equipment - 35,660 2T424 - 112.236 1,219 - Subtotal - 35,660 27,424 - 112,236 1,219 - Allocated Costs Subtotal - - - - - - - Grand Total 252,897 224,759 214,060 89,371 SUMMARY Revenue 164,514 164,514 299,520 170,000 163,863 175,832 163,000 Salaries & Benefits - 72,616 53,500 - - 4,225 - Maintenance & Operations - 144,620 143,834 - 101,824 83,927 - Allocated Costs - - - - - - Capital Outlay - 35.660 27,424 - 112.236 1,219 - Total Expenditures - 252,896 224,758 - 214,060 89,371 - Net ProgramRevenue/(Cost) 164514 88382 74762 170000 60.207 86,461 163000 166 Fund: Office of Traffic Safety Grants Department: Police Division/Program: OTS Grant (207-3110) EXPENDITURES Salaries 6 Benefits 207.31.3110.5110 Svom Full Time Salaries 19,100 73,536 21,685 - - - 207.31.3110.5111 Full Time Salaries - - - - - - 207.31.3110.5112 Pan Time Salaries - - - - - - - 207.31.3152.5113 Overtime - 10,143 26,449 - 39,550 23,568 - 207.31.3110.5XXX Premium Pay 1.340 - - - - - - 20731 .111 0.1121 Holiday Opt - No PERS - 1,340 1,593 - - - - 2g7 _31 311 0,51 24 Sick Leave Buyback - - - - - - - 207.31.3110.5125 Vacation Buyback - - - - - - 207.31.3110.5XXX Fringe Benefits 3.977 3,977 5.042 - 4,568 1,127 - 207.31.3110.5156-7 Retirement -PERS 4,012 4,012 4.393 - - - - 207.31.3110.5180 Leave Lump Sum - - - - - - 207.31.3110.5181-2 PERS Unfunded Liability Print 7,424 7,424 7.754 - - - - 207.31.3110.5999 Salary Savings - - - - - - - Subtotal 35,863 100,432 66,896 - 44,118 24,695 Materials 3 Services 207.31.3110.6050 Conferences B Meetings - 190 - - 1,208 - - 207.31.3110.6270 Other Supplies/Materials - 114 104 - 674 809 - Subtotal - 304 104 - 1,882 809 - Capital Assets Subtotal - - - - - - Allocated Costs - - - - - - 4,170 Subtotal - - - - - 4,170 Grand Total 36,963 100,736 67,000 46,000 25 504 6170 SUMMARY Revenue - - 89,301 46,000 46,000 46,000 46,000 Salaries 8 Benefits 35,853 100,432 66,896 - 44,118 24,696 - Maintenance & Operations - 304 104 - 1,882 809 - Allocated Costs - - - - - - 4,170 Capital Outlay - - - - - - - Total Expenditures 35,853 100,736 67,000 - 46,000 25,504 4,170 Net Program Revenue/(Cost) 35,853 100,736 22,301 46,000 20,496 41 630 167 Transfersln <1% Other Revenue <2% Interdepartmental Charges 2% Charges for service J 11% General Fund Expenditures General Fund Revenues $66,672,236 saics T,,. Other Taxes 13% Licenses & Permits 2% Use of Money a Fines & Forfeitures Revenue from other Property 1% Agencies 2% General Fund Expenditures for fiscal year 2020-21 are projected to be $66,672,236. This is an increase of $1,313,463 entirely due to reallocation of excess workers' compensation distributions that have been redistributed to the General Fund. Fund: Taskforce for Regional Autotheft Prevention (TRAP) Grant Department: Police Division/Program: TRAP (233-3130) REVENUE 233.31.4540 County Grants 381,896 381,896 381,235 382,000 382,000 382,000 382,000 233.31,4647 Miscellaneous Reimbursements - - - - - - 11,350 EXPENDITURES Salaries & Benefits 233.31.3130.5110 Sworn Full Time Salaries 181,296 181,296 167,806 187,343 187,343 100,689 194,857 233.31.3130.5111 Full Time Salaries - - - - - - - 233.31.3130.5112 Part Time Salaries - - - - - - - 233.31.3130.5113 Overtime - - 68,280 - - 11,542 - 233.31.3130.5XXX Premium Pay 21,938 21,938 11,047 7,332 7,332 8,106 11,466 233.31.3130.5121 Holiday Opt - No PERS 700 700 959 1,000 1,000 518 1,000 233.31.3130.5124 Sick Leave Buyback 2,600 2,600 5,757 5.000 5,000 3,111 6,000 233.31.3130.5125 Vacation Buyback - - - - - - - 233.31.3130.5XXX Fringe Benefits 61,926 61,926 58,987 62,429 62,429 35,729 62,542 233.31.3130.5156-7 Retirement -PERS 39,795 39,795 34,963 38,141 38,141 22,572 41,162 233.31.3130.5180 Leave Lump Sum - - - - - - - 233.31.3130.5181-2 PERS Unfunded Liability Print 73,641 73,641 77,136 93,073 93,073 93,073 101,337 233.31.3130.5999 Salary Savings - - - - - - Subtotal 381,896 381,896 424,936 394,317 394,317 275,340 418,364 Materials & Services led Costs .3130.8101 Admin & Overhead Charges 19,703 19,703 lue 381,896 381,896 381,235 382,000 382,000 382,000 393,350 es B Benefits 381,896 381,896 424,936 394,317 394,317 275,340 418,364 mane & Operations - - - - - - - led Costs - - - - - - 19,703 it Outlay - - - - - - - Expenditures 381,896 381,896 424,936 394,317 394,317 275,340 438,067 168 REVENUE 234.31.4410 Interest Income 234.31.4521 State Grants Fund: City Law Enforcement Grant Department: Police Division/Program: City Law Enforcement Grant (234-3120) 795 10 EXPENDITURES Salaries & Benefits 234.31.3120.5110 Svrorn Full Time Salaries - 129,246 52,629 90,584 90,584 18,703 - 234.31.3120.5111 Full Time Salaries - - - - - - - 234.31.3120.5112 Part Time Salaries - - - - - - - 234.31.3120.5113 Overtime - 32,804 49,866 - - 4.589 - 234.31.3120.5XXX Premium Pay - - 10,836 20,306 20,306 4.911 - 234.31.3120.5124 Sick Leave Buyback - - - - - - - 234.31.3120.5125 Vacation Buyback - - - - - - - 234.31.3120.5XXX Fringe Benefits,- - 19,381 22,185 22,185 6,866 - 234.31.3120.5156-7 Retirement -PERS - - 12,330 21,696 21,698 4,921 - 234.31.3120.5180 Leave Lump Sum - - - - - 6,764 - 234.31.3120.5181-2 PERS Unfunded Liability Pint - - - - - - 234.31.3120.5999 Salary Savings - - - - - - - Subtotal - 162,060 145,043 154,773 164,773 45,764 & Services and Coats .3120.8101 Admin. & Overhead Charges 7,686 7,686 SUMMARY Revenue - 795 - - 10 Salaries & Benefits - 162,050 145,043 154,773 154,773 46,754 - Maintenance&Operations - - - - - - Allocated Costs - - - - - - 7,686 Capital Outlay - - - - - - - TotalExpenditures - 162,050 145,043 154,773 164,773 46,764 7,686 Net Program Revenuel(Cost) 162,050 144248 154,773 154773 46744 7,686 169 Fund: Law Enforcement Tobacco Grant Department: Police Division/Program: Tobacco Grant(238-3110) EXPENDITURES Salaries S Benefits 238.31.3110.5113 Overtime - 70,621 70,621 70,000 136,259 26,650 - 238.31.3110.5XXX Fringe Benerds - - 237 - - 2,052 - Subtotal 70,521 70,858 70,000 136,259 28,702 - Materials 8 Services 238.31.3110.6050 Conferences 8 Meetings - 2,000 - - 2,000 - - 238.31.3110.6220 Police Department Supplies - 780 - - 780 100 - Subtotal - 2,780 - - 2,780 100 - Allocated Costs 238.31.3110.8101 Admin. &Overhead Charges - - - - - - 6,862 Subtotal - - - - - 6,862 Grand Total 73401 70,868 70000 139,039 28602 6,862 SUMMARY Revenue - 73,401 1,031 70,000 70,000 35,000 Salaries 6 Benefits - 70.621 70,858 70,000 136,259 28.702 - Maintenance 6Operations - 2.780 - - 2,780 100 - Allocated Costs - - - - - - 6,862 Capital Outlay - - - - - - - Total Expenditures - 73,401 70,858 70,000 139,039 28,802 6,862 Net Program Revenuel(Cost) 69,827 69,039 6,198 6862 170 Fund: Police Computer Service Group Department: Police Division/Program: West Covina Service Group (375.3119) REVENUE 375.00.4410 Interest Income - - 1,082 - 375.31.2800 Charges for Services-Misc. 100,000 100,000 80,240 460,000 460,000 260,000 375.31.2848 Sales -La Mesa 20,000 20,000 19,000 19,000 19,000 19,000 - 375.31.2850 Sales -Corona 102,000 102,000 99,120 102,000 102,000 15,000 15,000 375.31.2852 Sales-Hadenda Heights USD 8,000 8,000 8,000 8,000 8.000 8,000 8,000 375.31.2853 Sales -Cypress 10,000 10,000 4,000 4,000 4,000 4,000 4,000 375.31.2854 Sales -El Monte - - 8,000 8,000 8,000 8.000 8,000 375.31.2855 Sales -El Segundo 10,000 10,000 8,000 8,000 8,000 8,000 8,000 375.31.2862 Sales -Los Alamitos 10,000 10,000 - 4,000 4,000 4,000 4,000 375.31.2864 Sales -Montclair 80,000 80.000 79,481 79,500 79,500 79.500 62,000 376.31.2865 Sales -La Habra 55,000 55,000 31,324 8,000 8,000 8,000 8,000 375.31.2870 Sales -Seal Beach 10,000 10,000 4,000 4,000 4,000 4,000 4,000 375.31.2871 Sales-Porterville 78,000 78,000 77,040 78,000 78,000 81,000 - 375.31.2872 Sales -Sparks, NV 10.000 10,000 8,000 8,000 8,000 4,000 - 375.31.2873 Sales -Tustin 100,000 100,000 99,983 100,000 100,000 100,000 100,000 375.31.2876 Sales -St. Louis County 60,000 60,000 58,413 58,500 58,600 58,500 60,000 375.31.2880 Sales -Tracy 100,000 100,000 99,082 100,000 100,000 100,000 96,000 375.31.2883 Sales -San Marino 98,000 98,000 91,898 92.000 92.000 92,000 17,000 375.31.2885 Sales -Alhambra 100,000 100,000 99,570 100,000 100,000 87.000 4,000 375.31.2889 Sales -West Covina Fire Dept 29,500 29,500 29,240 45,000 45,000 45,000 45,000 375.31.2891 Sales -Pasadena 144,000 144,000 139,050 139,100 130,100 145,000 146,000 375.31.2892 Sales -Hemet 116,000 115,000 114.000 114,000 114,000 114,000 146,000 375.31.2894 Sales -La Verne 2,200 2,200 - 2,200 2,200 2,200 2,200 375.31.2895 Sales -Baldwin Park - - - 2,000 2,000 2,000 2,000 375.31.2896 Sales -Baldwin Park School Police 2200 2,200 8,000 8,000 8,000 8,000 8,000 375.31.2897 Sales -Bureau of Land Mgmt 24,500 24,500 18,066 24,500 24,500 24,500 24,500 375.31.2898 Sales -Southwest Central Dispatch 28,000 28,000 27,730 28,000 28,000 - - 375.31.4647 Miscellaneous Reimbursement - - - - - - 27,439 Grand Total 1,298 00 1296400 1212319 1603800 1.603,800 1020.700 1047139 .3119.6110 Swom Full Time Salares - - 103 - 18,801 16,243 18,801 .3119.5111 Full Time Salaries 887,664 900,846 535,229 861,619 842,819 387,600 469,771 .3119.5112 Part Time Salaries 34,216 33,235 - - - - - .3119.6113 Overtime 10,501 10,200 8,419 10,200 10,200 6,957 10,200 .3119.5XXX Premium Pay 17.961 4,800 2,400 2,392 2,392 1,745 1.196 .3119.5124 Sick Leave Buyback 11,900 11.900 9,665 12,000 12,000 5,935 10,000 .3119.6125 Vacation Buyback 18,300 18,300 15,154 18,000 18,000 6,956 16.000 .3119.5XXX Fringe Benefits 217,376 218,657 137.786 228,070 228,070 109,930 133,620 .3119.5156-7 Retirement - PIERS 72,337 72,337 42,870 71,919 71,919 34,379 46,019 .3119.6180 Leave Lump Sum 40,000 40,000 20,960 - - 45,750 - .3119.5181-2 PERS Unfunded Liability Print 185,170 185,170 193,380 264,464 264,464 264.464 13,119 al 1,495,445 1,495,445 965,945 1,468,664 1,4681666 879,859 717,725 rk 6 Services .3119,6030 Memberships 200 200 - 200 200 - 100 .3119.6050 Conferences 8 Meetings 7,000 7,000 1,555 5,000 5,000 - 1,500 .3119.6120 Other Contractual Services 90,900 90,900 47,476 75,000 75,000 41.623 47,500 .3119.6138 Misc Equipment Contracts 28,800 28,800 20,137 28,800 28,800 11,884 20,300 .3119.6145 7elephone-Special Lines 60,000 60,000 46,002 60,000 80,000 60,110 50,000 .3119.6147 Cellular Phones 15,800 15,800 6,670 15.800 15,800 6,495 6,500 .3119.6215 Computer Supplies 2,500 2,500 3,730 2,500 2,500 1,008 2,000 .3119,6270 Other SuppliewMalerials 1,000 1,000 525 1,000 1.000 - 1,000 206,200 206,200 126,096 188,300 188,300 111,120 128,900 171 Fund: Police Computer Service Group Department: Police Division/Program: West Covina Service Group (375-3119) Assets Costs 19.8101 Admin & Overhead Charges 100,112 100,112 137,082 125,440 125,440 125,440 200,573 19.8104 Vehicle Maintenance Charges - - - - - - - 19.8105 Fuel &Oil Charges - - - - - - - 100,112 100,112 137,082 126,440 125,440 125,440 200,b73 SUMMARY Revenue 1,296,400 1,296,400 1,212,319 1,603,800 1,603,800 1,020,700 1,047,139 Salaries& Benefits 1,495,445 1,495,445 965,945 1,468.664 1,468,665 879,859 717,725 Maintenance&Opa b.ra 206,200 206,200 126.096 188,300 188,300 111,120 128,900 Allocated Costs 100,112 100,112 137,082 125,440 125,440 125,440 200,573 Capital Outlay - - - - - - - Total Expenditures 1,801,767 1,801,767 1,229,123 1,782,404 1,782,405 1,116,419 1,047,198 Net Program Revenuel(Cost) 505,35 606,357 16,804 178,604 178,605 (95,719) 59 172 Fund: West Covina Housing Authority Department: Police Division/Program: Patrol - Bike Patrol Team (820-3120) EXPENDITURES Salaries S Benefits 820.31.3120.5110 Ssrom Full Time Salaries - 139,917 52,628 90,584 106,318 62,802 93,503 820.31.3120,5113 Overtime - - 5,322 - - 2,117 - 820.31.3120.5XXX Premium Pay - - 10,835 20,306 20,306 6,664 7,358 820.31.3120.5121 Holiday Opt - No PERS - - - - 5,328 3.510 820.31.3120,5124 Sick Leave Buyback - - - - - - - 820.31.3120.5125 Vacation Buyback - - - - - - 820.31.3120.5XXX Fringe Benefits- - 15,863 22,185 22,185 20,872 27,796 820.31.3120.5156-7 Retirement -PERS - 12,331 21,698 21,698 15,571 20,822 820.31.3120.5180 Leave Lump Sum - - - - 6,764 - 820.31.3120.5181-2 PERS Unfunded Liability Print - 27,204 52,949 52,949 52,949 51.262 Subtotal - 139.917 124,183 207,722 223,456 173,067 204,251 Materials 8 Services Subtotal - - - - - - Capital Assets Subtotal - - - - - - - Allocated Costs Subtotal - - - - - - - Grand Total SUMMARY Revenue - - - - - - Salaries & Benefits - 139,917 124,183 207,722 223,456 173,067 204,251 Maintenance 80perations - - - - - - Mlocated Costs - - - - - - - Capital0utlay - - - - - - - Total Expenditures - 139,917 124,183 207,722 223,466 173,067 204,251 Net Program RevenueffCostl 139,917 124,183 207,722 223,456 173,067 (204,251)1 173 Page Intentionally Left Blank 174 Fire FIRE DEPARTMENT MISSION STATEMENT: To provide the highest level of life and property safety in a caring and cost-effective manner, and to continually strive to provide quality customer service for the community, the organization, and to one another. Ta e Fire Department is comprised of a combination of dedicated career firefighters nd civilian staff. The members of the Fire Department take extreme pride in serving the citizens and visitors of West Covina with the utmost respect and compassion. The Fire Department provides all-risk services and response for fire suppression, fire prevention, technical rescue, disaster preparedness, emergency medical and ambulance transport, and public education services for the community. By utilizing resources provided by the City, the Fire Department makes every effort to: • Respond quickly; • Treat people with respect and dignity; • Utilize experience and training to assist in the "most appropriate" manner; and • Look for additional opportunities to help make the community "safer." From January 1, 2019 to December 31, 2019, the Fire Department responded to a total of 9,359 reported emergency incidents that originated from 9-1-1 calls. Emergency responses included 6,555 calls for medical assistance, 2,181 calls for public assistance, 333 false alarms, 134 hazardous conditions, 158 fires, and 11 other type calls, for a total estimated fire loss of $4,105,430.00. The average response time to all incidents was 5 minutes and 59 seconds. Listed below are the five fire stations which serve the City of West Covina: • Fire Station No. 1 819 S. Sunset Avenue • Fire Station No. 2 2441 E. Cortez Street • Fire Station No. 3 1433 W. Puente Avenue • Fire Station No. 4 1815 S. Azusa Avenue • Fire Station No. 5 2650 E. Shadow Oak Drive 175 Fire The Fire Department has five basic functional responsibilities which are described below: Fire Administration • Provides organizational leadership, management, and support for the overall operations and business functions of the Fire Department. Major activities include administration, budget, business services, contracts, community outreach, customer service, data analysis, fees, personnel recruitment, policies and procedures, procurement, programmatic support, records management, reports, special projects, strategic planning, and representing the interests of the Fire Department with internal and external stakeholders. Fire Prevention Bureau • The Fire Chief currently serves in a dual role as the Fire Chief and Fire Marshal. • Tasked with administering the California Fire Code, California Code of Regulations Titles 19 and 24, and nationally recognized standards and practices. These relate to compliance with fire and life safety requirements set by local, state, and federal governments and apply to both new and existing occupancies. • Inspects buildings and facilities and issues operational permits and construction permits per the California Fire Code. • Inspects state mandated facilities to ensure compliance with the California Health and Safety Code. • Ensures the fire, life, and environmental safety of the community by reviewing architectural and fire protection plans for fire safety and related technical issues. Fire Prevention Bureau contracts with two consultants to review building plans to ensure proposed designs meet current fire codes. Applicable costs related to working with the consultants are recovered by fees designed for full cost recovery. • Coordinates with the City's Building, Planning, and Community and Economic Development divisions to ensure all planned developments comply with the California Fire Code. Operations • Provides a professionally trained emergency force forfire, medical, rescue, hazardous materials, and all -hazard response, 24 hours a day, 365 days per year. • Emergency response to 9-1-1 calls is provided from five fire stations that are strategically located to ensure timely emergency responses. At each of the fivefire 176 Fire stations, the Fire Department has strategically placed either a paramedic assessment engine company or paramedic assessment quint capable truck company. In addition to these resources, three paramedic rescue ambulances are available at Fire Station No. 1, Fire Station No. 2, and Fire Station No. 4. The on -duty Assistant Fire Chief and the Command Vehicle that oversees and manages the day-to-day operations and resources for all five fire stations is located at Fire Station No. 2. This configuration provides a daily effective response force of 23 sworn personnel and a uniform level of life safety protection for fire and emergency medical calls to meet the rapidly increasing call volumes the City has been experiencing over several years. • Firefighters utilize aggressive interior -attack firefighting techniques to control fires quickly and increase the life safety of trapped occupants. Using a deployment of firefighting resources, the community experiences a relatively low annual fire loss. • Approximately 69 percent of the Fire Department's activity is directed towards emergency medical services (EMS). The Fire Department delivers extremely high- level advanced life support medical treatment. EMS quality assurance is ensured through periodic quality control audits. The Fire Department contracts with UCLA for a Nurse Educator to provide continuing education training to all Emergency Medical Technicians and paramedic personnel. City paramedics are trained to the highest standards and are participating in several new cutting -edge life-saving skills that the Los Angeles County EMS Agency has implemented. • In addition to medical emergencies and fires, the Fire Department responds to additional 9-1-1 calls for service including but not limited to infants locked in vehicles, chemical and product spills, inadvertent fire alarm activations, assistance to the Police Department, animal rescues, good intent calls, and responses to assist in adjacent communities through Automatic and Mutual Aid agreements. Emergency Plannina • Fiscal challenges have reduced the dedication of resources for emergency planning. This program is now an ancillary function of the Fire Department, worked on an as needed basis or when required. • All firefighters receive specialized first -responder training for the response to natural disasters and terrorism incidents. • Ensure City personnel can provide appropriate rescue and relief services following a major disaster such as earthquake, flood, nuclear power accident, hazardous material spill, and wildland fire including the operation of the Emergency Operations Center (EOC) as a cohesive unit if required, in case a large-scale disaster were to affect the City of West Covina and its citizens. 177 General Fund Expenditures by Department $66,672,236 Fire $20,021,267 30% Fiscal Challenges Public Services $5,456,355 Transfers Out $1,620,372 Services On January 30, 2020, the World Health Organization declared the novel coronavirus, COVID-19, outbreak a "public health emergency of international concern." On March 11, 2020, the World Health Organization elevated the public health emergency to the status of a pandemic. In California, Governor Gavin Newsom declared a State of Emergency on March 4, 2020. On the same date, Los Angeles County declared a local emergency and a local health emergency. The City of West Covina declared a local emergency on March 16, 2020. On March 19, 2020, Governor Newsom issued Executive Order N-33-20, mandating all individuals living in the State of California to stay at home or at their place of residence except as needed to maintain the continuity of operations of the federal critical infrastructure sectors. On the same date, the Los Angeles County Public Health Officer issued a Safer at Home Order for the Control of COVID-19, ordering, among other things, the immediate closure of: (1) non -essential retail businesses, (2) indoor malls and shopping centers, including all stores therein regardless whether they are essential or non -essential businesses, and (3) indoor and outdoor playgrounds for children, except for those located in childcare centers. As a result of the State and County stay-at-home orders, the City experienced a decline in economic activity, which impacted the City's revenues. City staff estimates a potential loss of $2.8 million in General Fund revenues for Fiscal Year (FY) 2019-20 and a continuing loss of $2.1 million in General Fund revenues in FY 2020-21. In addition to the economic impacts from the COVID-19 pandemic, over the past five years, the City's General Fund reserves have continued to decline — in FY 2014-15, the unassigned fund Fire Trainina • Recruit Training - Newly hired firefighters attend a training academy to ensure they are trained to the highest level, and that their training and abilities are adequate to be assigned to an engine and/or paramedic company and work seamlessly with the veteran firefighters. After recruits complete their initial training, they are placed on a 1- year probationary period in which they are continually trained and tested to build on their initial training. • Department Training - Frequent quality training allows the firefighters to remain prepared to respond to various emergencies. Department members receive all mandated training through in-house manipulative and classroom drills, formalized workshops and seminars, and train -the -trainer academies. Firefighters pride themselves on building realistic props for training and conducting pre -fire planning on City buildings and target hazards. Annual training covers all aspects of the firefighter's job to ensure each member maintains a constant, high level of readiness to respond to any potential emergency situation. • Monitoring of all department member's California Department of Motor Vehicle requirements and records, annual training mandates, and educational mandates. 178 SENIOR ADMINISTRATION ASSISTANT SENIOR ACCOUNT CLERK FIRE PROTECTION SPECIALIST FIRE PROTECTION SPECIALIST - ASSISTANT ASSISTANT FIRECHIEF FIRECHIEF Shift A Shift B STATIONNO.1 I STATIONNO.2 I STATIONNO.3 Engine (3) Engine (3) Engine (3) Rescue Ambulance (2) Rescue Ambulance (1) MANAGEMENT ANALYSTI/II ADMINISTRATIVE AIDE ASSISTANT FIRECHIEF Shift c STATIONNO.4 I STATIONNO.5 Rescue Ambulance (2) Engine (3) Quint (4) Fire EXPENDITURES BY FUNDING SOURCE General Fund 100% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budget Source of Funds: $ 19,487,037 $ 20,826,801 $ 20,403,180 $ 20,021,267 General Fund SAFER Grant - - - - Homeland Security Grant Total Source of Fundsl $ 19,487,037 $ 20,826,801 $ 20,403,180 1 $ 20,021,267 180 Fire Materials & Services 11% EXPENDITURES BY CATEGORY Salaries & Benefits 89% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budget Expense Classification: $ 18,420,218 $ 18,411,161 $ 18,806,578 $ 17,863,450 Total Salaries & Benefits Total Materials & Services 1,066,819 2,415,640 1,596,602 2,157,817 Total Source of Fundsl $ 19,487,037 1 $ 20,826,801 $ 20,403,180 $ 20,021,267 181 Fire FY 2020-2021 GOALS AND OBJECTIVES • Train, mentor, and develop new and current staff members for succession planning. Be proactive in hiring and promotional testing procedures to maintain staffing levels and minimize constant staffing personnel expenses. • Maintain a high level of operational readiness through enhanced training and development that will ensure prompt and efficient emergency response to all emergencies. • Continue to provide emergency medical services training to personnel and maintain equipment and supplies necessary to meet service level demands as well as comply with Los Angeles County Department of Health Services mandates. • Continue to work with the Los Angeles Area Fire Chiefs' Association Regional Training Group (LAAFCA RTG), a partnership supported by all the fire departments in Los Angeles County, to provide regional training opportunities for Fire Department personnel. • Research and apply for federal, state, and private grant opportunities for firefighter training and the procurement of firefighting equipment. Continue to maintain detailed grant records of current and past grant awards for compliance and to prepare for audits. • Continue to monitor and control the Fire Department budget, including constant staffing and strike team expenses. Explore all avenues of cost recovery and reimbursements through federal and state agencies. • Provide quality fiscal management in developing specifications, procurement, maintenance, and repairs forvehicles, apparatus, facilities, and firefighting equipment. • Complete a mobile auxiliary communications trailer in partnership with Faith Community Church to maintain communications in the event of a large-scale disaster. • Continue to explore how to increase enrollment in the City's Ambulance Subscription Program including the development of new program materials, advisements, community partnerships, and promotion events. • Implement a Reserve Fire Inspector (Volunteer) program. The Reserve Fire Inspector assists the Fire Prevention Bureau with fire and life safety related work, participates in public education activities that promote fire and life safety, and performs other duties as assigned. • Host the 31d annual Fire Prevention Week poster contest in conjunction with National Fire Protection Week. The poster contest will be available to all elementary schools in West Covina and focus on fire and life safety themes. Entries will be judged by the community during the 3ro annual Fire Prevention Week Open House (held the first Saturday in October at Fire Station No. 2). Winning entries will be recognized at a City Council meeting and a decal of the winning poster will be made (affixed to the side of the fire engines, on display for the entire community). • Complete annual inspections on all business that have not been inspected for fire and life safety. • Train 6 members to the level of Hazard Material specialists and train 21 members to Urban Search and Rescue specialists. FY 2019-2020 ACCOMPLISHMENTS Maintained a Class 3 Public Protection Classification (PPC) from the Insurance Services Offices (ISO) for fire protection. PPC is a tool for property and casualty insurers to properly asses risk by rating fire protection systems throughout the United States with a range of 1 —10 (with 1 being the highest). Of the 30,000 fire departments in the United States, less than 1% have a PPC of 3 or higher. In collaboration with the City Manager's Office, coordinated an Emergency Operations Center (EOC) training exercise for all applicable City personnel. The EOC training exercise also required City personnel to successfully complete two EOC preparation courses as provided by the Federal Emergency Management Agency (FEMA): I.S. 700.A (Introduction to the National Incident Management System) and I.S. 100.13 (Introduction to the Incident Command System), ensuring that City personnel understand their roles and responsibilities when staffing the EOC. Replaced two -model year 1993 Fire Prevention cars with two Dodge pickup trucks. Utilizing revenues from Mutual responses. Hosted a "green cell" training simulation in conjunction with the Los Angeles Area Fire Chiefs Association Regional Training Group (LAAFCA RTG). Green cell is a computer -based simulation training designed to place fire department personnel through various scenarios including but not limited to multi -casualty incidents, structure fires, and "mayday" scenarios involving lost, trapped, or injured persons. Updated the Automatic Aid Agreement with the Los Angeles County Fire Department Enhanced data collection methodologies to identify emergency service improvement opportunities. • Researching a "pilot" Reserve Fire Inspector (Volunteer) program. The Reserve Fire Inspector assists the Fire Prevention Bureau with fire and life safety related work, participates in public education activities that promote fire and life safety, and performs other duties as assigned. 183 Launched a "pilot' poster contest in conjunction with National Fire Prevention Week. The poster contest was available to select elementary schools and focused on the 2018 theme "Look. Listen. Learn. Be aware. Fire can happen anywhere," as determined by the National Fire Protection Association (NFPA). Entries were judged by the community during the inaugural Fire Prevention Week Open House (held the first Saturday in October at Fire Station No. 2) and the winning contestants were honored at the October 16, 2018 City Council Meeting and their posters were made into decals (affixed to the side of the fire engines, on display for the entire community). Implemented an Emergency Incident Billing Program to recover related costs for the response to emergency incidents including but not limited to the response to a motor vehicle incident, a hazardous materials cleanup, a fire, a water incident, or a special rescue. At the scene, the Fire Department will take the appropriate actions to protect life and property before collecting the identification and insurance or the person, or parties, involved. Billing will only occur if insurance information is collected. Billing insurance companies for an emergency response allows the Fire Department to collect from the negligent party responsible for the emergency incident without charging them directly. 184 Fund: General Fund Department: Fire Division/Program: Fire (110-3210) REVENUE 110.32,4604 Ground Emergency Medical Transport 138,547 139,000 68,255 173,000 173,000 173,000 173,000 110.32.4609 Ambulance Services 2,400,000 2,300,000 2,288,802 2,400,000 2,400,000 2,256,453 2,300,000 110.32,4631 Fire Incident Report Copying 881 1,000 1,680 1,000 1,000 1,860 1,500 110.32.4634 EMS Treatment Fee 50,000 200,000 255,913 200,000 200,000 296,231 250,000 110.32.4637 Fire Seminar 19,397 - 34,246 20,000 20,000 25,000 25,000 110.32.4640 False Alarms - 9,800 13,296 10,000 10,000 20,000 - 110.32.4647 Miscellaneous Reimbursements 10,000 213,832 213,379 50,000 50,000 3,500 1.500 110.32.4646 Fire Life Safety Inspections - 533 - - - - 110.32.4657 Ambulance Subscription Fee 13,728 13,700 3,811 15,000 15,000 1,500 1,500 110.32.4818 Miscellaneous 1,652 1,600 5,928 1,600 1,600 1.500 1,500 110.32.4901 Mutual Ail Cost Reimbursement - - - 273.000 330,146 330,146 330,000 Grand Total 2,634,205 2,878,932 2865844 3,143,600 3,200,746 3109190 3094000 EXPENDITURES Salaries & Benefits 110.32.3210.5110 Sworn Full Time Salaries 7,671,122 7,671,122 6,298,768 6,921,276 6,921,276 6,946,561 7,598,735 110.32,3210.5111 Full Time Salaries 242,701 243,888 236,194 244,426 244.426 158,472 159.354 110.32.3210.5112 Part Time Salaries 27,340 26,557 2,194 - - - 110.32.3210.5113 Overtime 1,835,150 1,903,364 3,236,648 2,127,000 2,127,000 2,413,358 568,448 110.32.3210.5129 Mutual Aid OT - - - 207,000 221.742 258,867 214,500 110,32,3210.5118 FLSA Overtime 130,000 130:100 119,005 130.000 130,000 137,304 130,000 110.32.3210.5XXX Premium Pay 1,189,464 1,168276 847,825 838,310 835,798 881,497 825,664 110.32.3210.5124 Sick Leave Buyback 16,900 16,900 12,716 17,000 17,000 13,676 13,000 110.32.3210.5125 Vacation Buyback 4,800 4,800 18,720 18,000 18.000 13,529 19,000 110.32.3210.5XXX Fringe Benefits 2,347,778 2,483,712 2.136.233 2,089,339 2.071,074 2,039,652 2,146,678 110.32.3210.5156-7 Retirement -PERS 1,747,396 1,747,396 1,267,638 1,548.287 1,548,287 1,642,459 1,736,605 110.32.3210.5160 Retiree Medical Benefit 758,600 758,600 793,055 750,000 750,000 746,256 103,301 110.32.3210.5180 Leave Lump Sum - - 110,990 - - 11,660 - 110.32.3210.5181-2 PERS Unfunded Liability Pint 3,246,852 3,246,852 3,391,055 3,844,539 3,844,539 3,844,539 4,222,313 110.32.3210.5999 Salary Savings (1,795,800) (1,795,800) - (53,000) (53,000) - - Subtotal 17.402,303 17,605,667 18,471,041 18,682,177 18,676,142 19,107,830 17,737,598 Materials & Services 110.32.3210.6011 Uniforms 44,000 80,005 93,614 69,000 73,533 72,285 73,533 110.32.3210.6030 Memberships 2,521 2,120 2,063 2,500 2,500 2,500 2,500 110.32.3210.6050 Conferences & Meetings 19,014 6.818 4,753 7,000 6,927 4,000 3,000 110.32.3210.6110 Professional Services 64,350 58,350 58,148 63,000 63,000 64,624 64,350 110.32.3210.6120 Other Contractual Services 143.000 189,500 181,586 196,390 193,890 164,240 180,500 110.32.3210.6130 Service Contracts 12,000 23,000 21,921 111,500 111,500 111,500 115.500 110.32.3210.6141 Natural Gas 8,000 8,000 7,062 8,000 8,000 7,797 8,000 110.32.3210.6142 Electricity 35,000 35,000 34,797 35,000 35,000 25,690 35,000 110.32.3210,6143 Water 1,250 1,250 1,233 1,200 1,200 1,243 1,300 110.32.3210.6145 Telephone -Special Lines 11,760 11,760 10,143 11,800 11,800 6,074 10,000 110.32,3210,6147 Cellular Phones 28,500 28,500 29,692 28,500 28,500 10,405 15,000 110.32.3210.6210 Office Supplies 7,000 5,401 5,255 7,000 7.000 3,301 7,000 110.32.3210.6213 Postage 150 25 25 100 100 140 150 110.32.3210.6214 Printing&Copying 3,139 3,139 1,808 3,100 3,100 3,100 3,150 110.32.3210.6233 Medical & Oxygen Supplies 150,000 150,468 147,318 150,000 150,000 155,000 155,000 110.32.3210.6270 Special Department Supplies 99,000 113,136 112,726 133,500 132,452 132,452 132,500 110.32.3210.6319 Pool Car Usage 100 - - 100 100 - - 110.32.3210.6329 Other Vehicle Sublet Repairs 1,500 1,500 621 1,500 1,500 1,500 1,500 110.32.3210.6330 Equipment Maint & Repair 12,000 6,699 5,730 20,500 20,500 18,000 18,000 110.32.3210.6331 Office Equipment Maint & Repair 2,199 2,773 3,004 4,500 7,000 7.000 7,000 110.32.3210.6424 Capitalized Lease Payments 2,077 481,081 482,039 2,700 24,850 24,861 46,944 110.32.3210.6490 Misc Expenses 357,000 1,217,526 1,212,465 - - 241,541 190,600 110.32.3210.6551 Fire Training Costs - - - - 20,000 20,000 20,000 Subtotal 1,003,560 2,426,051 2,416,004 856,890 902,452 1,077,253 1,091,527 Capital Assets 110.32.3210.7170 Vehicles & Mobile Equipment - - - - 231.059 231,059 - Subtodal 231059 231059 185 Fund: General Fund Department: Fire Division/Program: Fire (1103210) 10.32.3210.8102 Property & Liability Ins Charges 346,746 632,233 346,746 346.746 346,746 355745 614,416 10.32.3210.8104 Vehicle Maintenance 151,743 151,743 224,808 151,743 151:743 201:251 253,859 10,32.3210.8105 Fuel & Oil Charges 98,825 98,825 100,419 98,825 98,825 108,018 109,165 ubtotal 597,314 882,801 671,973 597,314 697,314 666,014 977,440 UMMARY avenue 2,634.205 2,878,932 2,865,844 3,143,600 3,200,746 3,109,190 3,084,00 alaries & Benefits 17.402,303 17,605,667 18,471,041 18.682,177 18,676,142 19,107,830 17,737,59 aintenance& Operations 1,003,560 2,426,051 2,416,004 856,890 902,452 1,077,253 1,091,52 located Costs 597,314 882,801 671,973 597,314 597,314 665,014 977,44 aphal Outlay - - - - 231,059 231,059 - AM Espendit-. 19,003,177 20,914,619 21,659,018 20,136,381 20,406,967 21,081,156 19,806,56 et Program Revenuel(Cost) (16,368,972) (18,035,687) (18 693,174) (16,992 781) (17 206,222) (17,971,967) (16,722,56 186 Fund: General Fund Department: Fire Division/Program: Fire Prevention (110-3230) REVENUE Budget Budget Actual Budget (1-31-20) Actual Budget 110.32.4250 Fire Pant Fees 56,713 57,000 52,481 57,000 57,000 57,000 57,000 110.32.4572 Fire State Mandated Inspections 60,000 60,000 63,602 60,000 60,000 65,000 65,000 110.32.4630 Fire Plan Check/Inspection Fees 141,318 142,000 131.745 142,000 142,000 142,000 142,000 110.32.4648 Fire Life Safety Inspections - - 533 - - - - Grand Total 258,031 269,000 248,361 259,000 269,000 264,000 264,000 EXPENDITURES salaries & Benefits Budget Burg., Actu.1 Budget (1 .31 20) Actual Budget 110.32.3230.6111 Full Time Salaries 58,896 58,896 16,438 53,430 53,430 53,022 56,082 110.32.3230.5112 Part Time Salaries 67,699 67,699 57,906 29,395 29,395 31,084 32,000 110.32.3230.6113 Overtime - - 11,000 11,000 400 - 110.32.3230.5XXX Premium Pay - - - - - - - 110.32.3230.5124 Sick Leave Buyback - - - - - - - 110.32.3230.5125 Vacation Buyback - - - - - - - 110.32.3230.SXXX Fringe Benefits 17,443 17,443 6,780 10,355 10,355 11,092 11,092 110.32.3230.5156-7 Retirement -PERS 4,776 4,776 1,320 4,323 4,323 4,673 4,921 110.32.3230.5180 Leave Lump Sum - - - - - - - 110.32.3230.5181-2 PERS Unfunded Liability Pent 12,226 12,226 12,768 15,898 15,898 15,898 21,767 110.32.3230.5999 Salary Savings - - - - - - Subtotal 161,040 161,040 96,212 124,401 124,401 116,169 125,862 Materials & Services 110.32.3230.6011 Uniforms 1,000 1,500 1,376 1,000 1,000 (121) 1,000 110.32.3230.6030 Memberships 2,000 2,000 855 2,0001 2.000 205 2,000 110.32.3230.6050 Conferences & Meetings 700 3,950 3,913 700 700 - 700 110.32.3230.6110 Professional Services 96,100 97,153 47,089 97,153 97.153 46,800 55,000 110.32.3230.6147 Cellular Phones 2,200 2,700 1,258 1,700 1,700 2,200 2,200 110.32.3230.6270 Other Supplies/Materials 6,642 8,500 5,216 8,500 8,500 6,954 7,000 110.32.3230.6310 Building & Improvement - - - - - - - 110.32.3230.6329 Other Vehicle Sublet Repairs 1,000 500 - 500 500 - 1,800 Subtotal 109,642 116,303 69,707 111,563 111,553 56,038 69,700 Capital Assets Subtotal - - - - Allocated Costs 110.32.3230.8102 Property & UabiMy Ins Charges - - - 11,745 11,745 11,745 Subtotal - - - 11,745 11,746 11,745 - SUMMARY Budget Budget A,t-I Budget Actual Budget Revenue 268,031 269,000 248,361 259,000 11-31-201 259,000 264,000 260.000 Salaries & Benefits 161,040 161,040 95,212 124,401 124,401 116,169 125,852 Maintenance & Operations 109,542 116,303 59,707 111,553 111,553 56.038 69,700 Allocated Costs - - - 11,745 11.745 11,745 - Capital Outlay - - - - - - - Total Expenditures 270,582 277,343 154,919 247,699 247,699 183,952 195,552 Net Program Revenuel(Cost) 12,557 18,341 93,442 11,301 11,301 80,048 68,448 187 Redevelopment Agency, and the West Covina Housing Authority financial resources. Funds are classified into the following fund types: • General Fund • Special Revenue • Debt Service • Capital Projects • Proprietary • Private Purpose Trust The City has established multiple funds, under each fund type, to assist in accounting and record keeping for the City and outside agencies. A brief description of all the funds begins on page 17. Proposed Budget Information For FY 2020-21, estimated revenues (including transfers in) on an all funds basis are $117,301,786. Many funds make up the total budget amount, with the largest being the General Fund in the amount of $66,672,236, or 57% of the City's total budget. Total Revenues by Fund Type $117, 301, 786 Successor Agency In 13% Enterprise Fund 1% Internal Service Funds 5% / Debt Service Fund 3% Capital Project Funds OWi Funds 21% Fund balance was $20,531,695, in FY 2015-16, the unassigned fund balance was $15,032,389, in FY 2016-17, the unassigned fund balance was $14,119,078, in FY 2017-18, the unassigned fund balance was $11,979,653, in FY 2018-19, the unassigned fund balance was $9,884,913, and for FY 2019-20, the unassigned fund balance is projected to be $1,903,251. These reserves are insufficient to fully absorb the loss in revenue that will occur due to the COVID-19 pandemic. The City has also faced challenges in delivering a balanced budget in recent years. For example, to deliver a balanced budget for FY 2019-20, the City had to make significant cuts in expenditures, including layoffs of City employees, contracting out Building & Safety and Engineering functions, and not funding vacancies in City positions. Further, as of May 19, 2020, the City's General Fund deficit was $7,201,514. Due to the financial condition of the City, which has been exacerbated by the COVID-19 pandemic, on May 19, 2020, the City Council unanimously declared a fiscal emergency. In declaring the fiscal emergency, the City Council authorized the City Manager to take any and all actions necessary to address the fiscal emergency, including reviewing and making changes to service agreements. Unfortunately, as outlined above, the City has faced significant fiscal challenges in recent years, which were not foreseeable at the time the City entered into its employee labor agreements (MOU's). The COVID-19 pandemic, which effectively shut down the economy, was also not foreseeable at the time the City entered into the MOU's. Due to this "irresistible, superhuman cause," which is expected to result in a loss to the City of approximately $2.8 million in General Fund revenues in the fiscal year 2019-20 alone and which exacerbated the City's financial condition such that the City declared a fiscal emergency, the City has been working quickly to stabilize its cash flow. The 2020-21 budget is tightly balanced and represents a recognition that there's a direct correlation between revenues and expenditures. Revenues and expenditures continue to increase annually. The City has attempted to attain fiscal sustainability into the future by finding economies and efficiencies in its operations. Like most California cities, West Covina has several unfunded liabilities. The biggest of these being the cost of employee pensions. This situation is expected to worsen during fiscal year 2020-21 and for several years following. However, the City expects to issue Pension Obligation Bonds in July or August to address the unfunded pension liabilities. Three specific challenges affect the City's annual budget: 1. Unfunded Pension Liabilities —"The CalPERS problem" is the elephant in the room. Alternative approaches such as pension obligation bonds are being pursued. Cost management will require interest -based bargaining and employee collaboration. The City maintains a strong commitment to collective bargaining which includes the requirement to meet and confer on any changes affecting wages, hours, promotions, benefits, and other terms of employment. Once the 2020-21 budget is adopted, considerable real work will begin. The City has initiated a frank, open and honest dialog with its employees. Maintenance of a high level of service will depend upon the ability of the City and the Unions to communicate openly and honestly during the collective bargaining process. The municipal organization must find solutions in "good faith" with the Unions and unrepresented employees alike. Given unfunded pension obligations, the collective challenge is: How to effectively secure the solvent financial future of the City, its employees, and Fund: General Fund Department: Fire Division/Program: Emergency Services (110-3240) EXPENDITURES Salaries & Benefits 110.32.3240.5111 Full Time Salaries - - - - - 110.32.3240.5112 Part Time Salaries - - - - - - - 110.32.3240.5113 Overtime 5,398 5,000 133 - - - 110.32.3240.5XXX Premium Pay - - - - - - - 110.32.3240.5124 Sick Leave Buyback - - - - - - - 110.32.3240.5125 Vacation Buyback - - - - - - - 110.32.3240.5XXX Fringe Benefits - 398 11 - - - 110.32.3240.5156-7 Retirement -PERS - - - - - - - 110.32.3240.5180 Leave Lump Sum - - - - - - - 110.32.3240.5999 Salary Savings - - - - - - Subtotal 6,398 5,398 144 - Materials & Services 110.32.3240.8030 Memberships & Subscriptions 265 265 200 200 - 200 110.32.3240.6050 Conferences & Meefings 3,010 1,510 - 3,000 3,000 - 3,000 110.32.3240.6110 Professional Services 6,000 6,000 5,391 6,000 6,000 6,000 110.32.3240.6145 Telephone -Special Lines 6,290 6,290 5,207 6,290 6,200 4,950 6,200 110.32,3240.6147 Cellular Phones 1,000 1,000 - 1,000 1,000 - - 110.32.3240.6210 Offico Supplies 250 250 - 200 200 - 250 110.32.3240.8270 Special Department Supplies 2,500 4,000 4,021 2.500 3,500 3,495 3,500 Subtotal 19,315 19,315 14,619 19,190 20,100 8,444 19,150 Capital Assets Subtotal - - - - - - - Allocated Costs Subtotal - - - - - - - Grand Total 24,713 24,713 14763 19.190 20,100 8444 19150 SUMMARY Revenue - - - - Salaries & Benefits 5,398 5,398 144 - - - Maintenance&Operations 19,315 19,315 14,619 19,190 20,100 8,444 19,150 Allocated Costs - - - - - - Capital Outlay - - - - - - - Total Expenditures 24,713 24,713 14,763 19,190 20,100 8,444 19,150 Net Program Revenue/(Cost) 24,713 24713 14,763 19,190 20,100 8,444(19,15011 188 Public Services PUBLIC SERVICES DEPARTMENT MISSION STATEMENT: To enhance the quality of life in West Covina through people, facilities, programs, and partnerships. To provide the public with the highest level of service in the construction and maintenance of City infrastructure and construction development services to the community. he Public Services Department was created in October 2018 as a result of reorganizing the Public Works Department. The Public Services Department is comprised of two divisions: Community Services and Public Works Maintenance. The Department offers social and recreational programming, advocacy, child-care, special events, and transportation. The Department serves as a City liaison to numerous youth sport groups and community organizations, while helping mediate activities such as community planning, collaboration, and senior services. The Department provides the maintenance of the City fleet, parks, streets, traffic signals, sewer system, public rights of way, trees, and City facilities. In addition, the Department manages the City's environmental programs including recycling and franchise waste collection. Grant management programs are also assigned to the Department and include the administration of the Community Development Block Grant (CDBG), Air Quality Management District (AQMD), the Area Agency on Aging Grant for senior meals, Summer Food Service Program, County Park Bond grant program, Measure A, Propositions 68, A and C, Measure M, and Measure R Local Return funds, and the Department pursues competitive grants in community service areas. In an effort to raise funds for the community's benefit, the Department also provides a 501(c)3 non- profit called the West Covina Community Services Foundation. The Department uses federal and local monies, fees, grants, donations, and General Fund resources to provide a variety of services. The Department has 28 full-time staff and a number of part-time staff combined in both divisions, who provide the many programs and services offered to the community, and to manage the appropriate expenditures of the budget. Communitv Services Division The Community Services Division operates one nature center, one senior center, three licensed day cares, one licensed preschool, two community centers, one equestrian center, one splash pad, one skate park, one roller hockey center, and ten athletic facilities, as well as the Big League Dreams complex via contract. The Division also hosts special events each year to celebrate the community's diverse culture, holidays, youth and senior populations, summer vacations, and sports league openings. In addition, the City also partners with community -based organizations to provide many more special events. 189 Public Services This year, the City will participate in community events in partnership with other organizations and service groups: 0 90+ Birthday Celebration o Memorial & Veterans Day Ceremonies o Movies in the Park — The Plaza West Covina o Summer Concert Series — Corporate Sponsors o Volunteer Recognition Luncheon — Intervalley Health Plan o West Covina Senior Center Events — Corporate Sponsors o Parents' Place Family Festival 0 5K Pumpkin Run & Health/Fitness Expo — Kiwanis o Cherry Blossom Festival — East San Gabriel Valley Japanese Community Center o Lions Club Night on the Town o Martin Luther King, Jr. Birthday - NAACP o Red Ribbon Rally — Rotary & West Covina Unified School District o Relay for Life —American Cancer Society o Tree Lighting Ceremony @ Plaza West Covina Due to the COVID19 pandemic, these events will only occur if the "Safer at Home" order is lifted, and it is safe to do so. The Division also provides the general administration to direct, oversee, and support operations, including: • Production of the Community Recreation Guide. • Oversight of the Animal Control contract. • Passport services at Cameron Park Community Center. • Involvement in localized and regional homeless services advocacy organizations. • Providing support to the Community and Senior Services Commission. Grant management programs are also assigned to the Division and include the administration of the Community Development Block Grant (CDBG), the Area Agency on Aging Grant for senior meals, Summer Food Service Program, County Park Bond Grant Program, Propositions A and C as well as Measures R and M Local Return funds, and the Division pursues competitive grants in community service areas. In an effort to raise funds for the community's benefit, the Division also manages a 501(c) 3 non-profit called the West Covina Community Services Foundation that allows the opportunity for residents and businesses to make donations to offset the costs of the various community events and miscellaneous operations of the City facilities. The Division acts as a liaison to various community organizations: • Community Service Group — Comprised of numerous civic groups, non-profit organizations, and businesses; this coordinating council fosters community 190 Public Services involvement and partnerships that create civic participation opportunities for the overall improvement of the community. Sports Council - Comprised of seven (7) volunteer youth sports organizations including: football/cheer, softball, soccer, and four baseball leagues; this council coordinates the use of City facilities for youth sports and provides recommendations for the maintenance, repair and overall field safety at City properties. • Youth Council — Comprised of students from local intermediate and high schools; this group provides leadership training, social activities, and numerous volunteer opportunities for teens wanting to make a difference in their community. Community and Senior Services Commission The Community and Senior Services Commission (CSSC) was created by the City Council. It is comprised of ten (10) commissioners to aid and advise the City Council on matters that pertain to the community service needs of the citizens of West Covina relating to: public recreational services; cultural activities and special events; youth and senior services; public transportation; and neighborhood and human relations. There are three (3) Ad -Hoc Committees designed to provide in-depth review of certain project areas: 1. CDBG 2. Capital Improvement Projects (CIP) 3. Sports Council During Fiscal Year 2019-20, the CSSC was instrumental in: • Reviewing and recommending CIP Projects within the City of West Covina. • Reviewing and recommending CDBG funding allocations for service groups. • Reviewing and recommending Sports Council compliance issues. • Recommending improvements to recreational facilities. • Promoting community and recreational events. Maintenance Division This division is responsible for the operations and maintenance of City infrastructure, buildings and facilities. The division is divided into five sections: Streets and Sewer, Parks Maintenance, Equipment Maintenance, Graffiti Abatement Services, and Environmental Services. The Street and Sewer section repairs and maintains streets, sidewalks, traffic signals, lighting, and sewer and storm drain systems. It provides street sign fabrication and installation, contract administration for the street sweeping and solid waste collection programs and assists other City departments with various projects. 191 Public Services The Parks Maintenance section provides contract administration for the maintenance of park facilities, landscaped and natural open spaces, landscaping street medians, street trees, Civic Center open areas, and landscaping maintenance districts. It also provides water conservation services and janitorial/building maintenance for all City buildings, including park restrooms and recreation facilities. The Equipment Maintenance section oversees purchasing and maintenance of all City vehicles and equipment, maintains and oversees the City's fueling system, and manages storage and disposal of hazardous materials. The Graffiti Abatement Services section is responsible for graffiti abatement of all City right-of-way, parks, and City -owned buildings and facilities. Abatement services include painting over, removing, pressure washing, and repairing any and all surfaces damaged by graffiti. The Environmental Services section promotes waste reduction, reuse, and recycling through programs such as Clean Up Saturdays, Earth Day, Arbor Day, America Recycles Day, beverage container recycling/litter reduction, used oil/oil filter recycling, bi-monthly electronic waste collections, "sharps" container collection, and annual household hazardous waste roundups. It also provides assistance to residents and businesses regarding waste collection and the low-income senior citizen discount program. 192 PUBLICSERVICES MANAGER Budget, Grants, Special Funds MANAGEMENT ANALYST ADMINISTRATIVE ASSISTANT II SENIOR ACCOUNT CLERK PUBLIC SERVICES SUPERINTENDENT RECREATION SERVICES SUPERVISOR OPERATION TECH HEAD COOK KITCHEN STAFF" SENIORSITE COMMUNITY SERVICES COMMUNITY SERVICES COORDINATOR COORDINATOR COORDINATOR Cameron Centel Shadow Oak Center FACILITY & I SPECIAL RENTAL EVENTS STAFF STAFF ADMIN. I ADMIN. FACILITY & ASSISTANT I ASSISTANT II RENTAL STAFF FACILITY & SPECIAL RENTAL EVENTS STAFF STAFF SPECIAL CHILD CARE EVENTS DIRECTORS STAFF (3) MAINTENANCE SERVICES SUPERVISOR FLEET CONTRACTS COORDINATOR STORM DRAIN MAINTENANCE (2) CONTRACTS COORDINATOR STREET MAINTENANCE (2) ELECTRICIANS (2) GRAFFITI MAINTENANCE SEWER (3) MAINTENANCE (2) BUILDING MAINTENANCE (3) BUILDING CHILD CARE MAINTENANCE STAFF ' Public Services Measu 5% Sewer Maintenanc 5% Citywide Maintenance District 9% Maintenance Districts 10% Construction Tax <1% Used Oil Block Grant <1% C.R.V. Recycling Grant <1% Senior Meals Progn 1% EXPENDITURES BY FUNDING SOURCE Fleet Management Measure M 7% <1N 1% <1% 1LT tQMD <1% 194 Public Services 201647 2017-18 2018-19 2019-20 Actual Actual Adopted Adopted Expense Expense Budge Budget 3 g $ 6,222,593 $ 6,110,805 $ 5,584,411 $ 5,658,838 General Fund Air Quality Improvement Trust 15,741 15,616 28,653 17,264 Prop 2,449,621 2,139,868 2,234,723 2,237,683 Prop C 1,043,102 1,445,219 1,712,478 1,862,139 Gasoline Tax 2,436,849 2,248,958 2,166,831 1,949,548 AB 939 147,990 159,102 213,868 151,547 Comm unity Development Block Grant 232,495 245,146 284,469 279,260 L.A. County Park Bond 32,015 23,979 53,069 45,074 Senior Meals Program 181,522 203,437 233,536 235,977 Used Oil Block Grant 20,868 19,455 - 30,584 C.R.V. Recycling Grant 583 26,119 - 28,151 Summer Meals Program 8,158 9,519 17,000 - Construction Tax - 20,201 20,000 20,000 Park Acquisition - - 921,680 921,680 Maintenance Districts 1,706,076 1,973,372 1,963,607 1,803,858 Citywide Maintenance District 1,394,079 1,578,145 1,693,118 1,544,206 Sewer Maintenance 1,771,567 1,870,905 2,687,115 3,481,236 WC Community Services Foundation 145,872 52,594 - Measure R 449,340 246,010 769,612 871,069 Measure M 63,326 40,974 33,722 MeasureA 70,000 75,261 Fleet Management 1,531,715 1,364,436 1,421,385 1,800,560 Vehicle Replacement 18,949 18,949 140,000 Total Source of Funds $ 19,809,135 $ 197835,160 $ 22,165,619 $ 23,047,657 195 Public Services EXPENDITURES BY CATEGORY Materials & Services 76% Salaries & Benefits 24% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budge Expense Classification: $ 5,620,855 $ 4,565,180 $ 4,091,635 $ 4,771,019 Total Salaries & Benefits Total Materials & Services 14,262 359 15,124,816 18,601,034 15,384,916 Total Source of Funds $ 19,883,214 $ 19,689,996 $ 22,692,669 $ 20,155,935 196 Public Services FY 2020-21 GOALS AND OBJECTIVES • Continue to provide the highest level of service, while maintaining fiscal responsibility in providing new special events, volunteer opportunities, and promotion of community activities. • Continue to partner with organizations in the West Covina Community Service Group to offer additional community volunteerism efforts and events in the City of West Covina, including the Community Service Day, and the Adopt -A -Park program. • Re-establish the vital recreation and community service programming that was curtailed due to the COVID-19 pandemic. • Increase revenues to offset fees for Community Services operations through donations, increased rentals, and reduction in expenditures. • Increase marketing efforts for all classes, programs and events through flyers, Discover Newsletter & Community Recreation Guide and social media. • Complete improvements at Shadow Oak Park. • Successfully carry -out the collaborative homeless plan implementation grant with along with our other four City partners: Covina, Azusa, Glendora, and Duarte. • Oversee development and implementation of the City's five-year Capital Improvement Program (CIP) projects. • Oversee department operations to ensure essential services are provided and the City's infrastructure is maintained. • Provide highest level of customer service to other City departments, residents, and businesses in the City. • Research grant opportunities to fund street, park, landscape, safety, conservation, and environmental programs/projects. • Manage and monitor South Coast Air Quality Management District (SCAQMD) (AB2766) subvention funds. • Compile and submit Annual Rule 2202 Air Quality Improvement Program compliance Registration Form to SCAQMD. • Submit application for Tree City USA Recertification. 197 its retirees while ensuring the delivery of public services and stewardship of public resources. During the great recession, the CaIPERS unfunded pension obligation grew due to losses in investment balances. To pay for the unfunded pension obligation, CalPERS has imposed significant pension payment increases, and more increases are projected. The City's Comprehensive Annual Financial Report (CAFR) for June 30, 2019 reflects a net pension liability of $183,318,574. 2. Other Post -Employment Benefits — Other Post -Employment benefits (OPEB) is a term used to describe the benefits that an employee begins to receive at the start of their retirement. These benefits do not include the pension paid to the retiree. West Covina's net OPEB obligation is $58,697,077. The City continues to pay for this benefit on a pay-as-you-go basis. 3. Capital Needs — The City's infrastructure is aging. Due to budget constraints, capital maintenance of buildings, streets, and parks has been deferred and maintenance has suffered. Facilities are not to standard and run to failure. Many assets operate until they break down, at which point reactive maintenance is performed. This year's CIP does not recommend any General Fund support. Funding sources need to be identified to address these issues. City Council Goals The budget contains City Council goals for 2020-21 to guide the City. These goals will be instrumental in guiding the budget process. These goals can be seen throughout the budget document as follows: Respond to the global COVID-19 pandemic and create crucial partnership to guide the community toward a multifaced recovery from the disaster, including restoration of economic stability. Achieve Financial Stability and Sustainability. Over the past several years, the City has made significant cuts to expenditures by reductions in the workforce and restructuring the organization. This work will continue in 2020-21. Maintain and enhance City Facilities and Infrastructure. This goal will be accomplished through the comprehensive Capital Improvement Plan which is part of this budget. Enhance the City Image and Effectiveness. Protect Public Safety. Assess risk and determine appropriate levels of service in the context of community resources. Engage in Proactive Economic Development — The City is committed to engaging in proactive economic development activities, including providing supportive and transparent processes to create an environment conducive to businesses. These efforts are a vital part of attaining fiscal sustainability. Services provided by the City The citizens of West Covina continue to expect a high level of service provided by the City. These services are paid for with local tax dollars and include police: recreation and community service programs for youth, adults, and seniors; park maintenance; street maintenance; transportation; Public Services • Repair 20 sewer manholes, repair 20 sewer mainline locations, clean 50 miles of sewer mains, inspect 20 miles of sewer mains, repair lifted sidewalks in two (2) grids, pavement striping of streets citywide in one (1) grid and install 20 catch basin inserts. • Continue the used oil and used oil filter recycling program. Encourage do-it-yourself residents to participate in recycling their used oil and filters in an environmentally friendly way. • Continue to promote and educate residents about the California Refund Value (CRV), Sharps collection, and low-income senior citizen discount waste collection programs. • Continue to complete all graffiti abatement requests within the 48-hour response window. • Continue sewer manhole roach abatement FY 2019-20 ACCOMPLISHMENTS • Increased marketing through social media platforms, Auto Plaza and The Plaza reader boards, City Council Meetings, City website, e-mail blasts, Athens bill inserts, and Discover City Newsletter and Community Recreation Guide. • Collaborated and continued funding for Shop Local After School Program for the community's three school districts with addition of Rowland Unified School District. • Staff took a leadership role in the East San Gabriel Valley as a lead agency for the 2018 Cities Homeless Planning Grant Application (Joint application with Duarte, Covina, Glendora and Azusa). • Acquisition of property adjacent to Palm View Park to expand acreage of park (in keeping with intent of funds for sale of Sunset Field). • The Senior Center, Senior Meals Program was awarded the AAA Silver Thermometer Award for exceptional customer service, environment and food quality for 2019-20. • Implementation of City's Coyote Management Plan. • Renamed and completed improvements at the West Covina Senior Center to the Cortez Park Community & Senior Center. • Utilized CDBG funding to replace flooring in the main hall of the Senior Center and an LED Marquee. • Hosted the Annual 5K Pumpkin Run/Walk event. 198 Public Services • Hosted the City's fourth Annual Volunteer Recognition Luncheon in partnership with Inter Valley Health Plan. • The 2019 Independence Day Celebration was successfully hosted at the Civic Center Courtyard and included games, entertainment, and a laser light show. • Staff collaborated with a wide variety of community organizations and service clubs throughout the year to provide other special events for the community. • The Go West Shuttle provided service to over 64,000 passengers, while Dial -A -Ride service provided approximately 20,000 rides to West Covina residents. The department continued to utilize transit vehicles for public service announcements to promote City events and programs. • Approximately 127 trips were granted financial assistance through the Recreation Transit program, which discounts transit fees for qualifying school field trips and resident excursions. • Increased programming and rentals at the Shadow Oak Community Center which generated increased revenue. • Staff served as the City's liaison to the U.S. Department of Housing and Urban Development (HUD) to ensure the City's Community Development Block Grant (CDBG) program complies with federal requirements. • Staff administered agreements and provided technical assistance to the City's 12 CDBG-funded sub -recipients for Fiscal Year 2019-2020 which included services such as food banks, Meals on Wheels, fair housing services, senior nutrition, senior case management, homeless services, and subsidies for childcare and recreation. • Completed and submitted the CDBG One -Year Action Plan (FY 2019-2020). • Conducted Summer Concert Series; 6 performances. • Through a collaborative grant with the Cities of Covina, Glendora, Azusa, and Duarte, the City applied for and was awarded Measure H Funds for co -location of a team of housing navigators and manager. • Enclosed the Barranca bridge to deter homeless encampments. • Applied for and received "Tree City USA' recertification for the 38th consecutive year. • Continued to comply with the State Water Resources Control Board requirements to monitor and manage the Sewer System Management Plan (SSMP) and Sanitary Sewer Overflow program. 199 Public Services • Received over 6,000 residential service requests for issues such as potholes, tree maintenance, raised sidewalks, graffiti, trash service, and sewer issues. • Cleaned 50 miles of sewer mains, inspected 25 miles of sewer mains, repaired damaged asphalt at major intersections, repaired lifted sidewalk at various locations, and cleaned 600 storm drain catch basins diverting debris from entering the Walnut Creek Wash. • Obtained Used Oil Payment Program Grant from CalRecycle. Funds were expended to educate and promote used oil and used oil filter recycling. During used oil events 300 gallons of used oil were collected and 517 oil change kits were given to residents. In Addition, funds were used towards installing catch basin inserts to help keep pollutants out of the storm drains. • Collected over 750 pounds of Sharps containers and 55,410 pounds of electronic waste. • Approved, renewed, and processed over 575 low-income senior citizen waste collection discount applications. • The Senior Meals Program transitioned from congregate to meal delivery during the COVID-19 pandemic. Program participation increased dramatically, serving 500 West Covina residents daily. 200 Fund: General Fund Department: Public Services Division/Program: Maintenance Service (110-4140) Salaries & Benefits 110.61.4140,5111 Full Time Salaries 110.61.4140,5112 Part Time Salaries 110.61.4140,5113 Overtime 110.61.41,10.5XX0( Premium Pay 110.61.4140,6121 Holiday Opt - No PERS 110.61.4140,6124 Sick Leave Buyback 110.61.4140,6125 Vacation Buyback 110.61.4140.5XXX Fringe Benefits 110.61.4140.5156-7 Retirement -PERS 110.61.4140.5180 Leave Lump Sum 110.61.4140,5181-2 PERS Unfunded Liability Pmt 110.61.4140,5999 Salary Savings Materials & Services 110.61.4140.6050 Conferences & Meetings 110.61.4140.6120 Other Confm tual Services 110.61.4140.6141 Natural Gas 110.61.4140.6142 Electricity 110.61.4140.6143 Water 110.61.4140.6167 Community Awareness 110,61.4140,6210 Office supplies 110.61.4140.6214 Priming & Copying 110,61.4140.6270 Other Supplies I Materials 110,61.4140.6330 Equipment Mint &Repair Allocated Costs 81,051 81,50D 74,773 78,968 78,968 132,472 66,868 - - 615 - - 279 - 1,110 660 8,699 538 538 539 538 7,000 7,000 1,748 2,000 2,000 - - 11,200 11,200 7,681 10,000 10,00D 1,227 2,000 4,300 4,300 18,674 10,000 10,OOD 2,571 3,000 25,789 25,790 113,755 20.004 Z0,004 44,071 3.610 7,181 7,181 14,895 6,427 6,427 11,681 6,005 - - 44,330 - - - 18,383 18,3B3 19,197 23.634 23,634 23,634 26,549 156,014 166,014 304,366 151,671 151,571 216.474 108,670 610 610 47 610 610 610 200 8,700 8,700 3,000 8,700 8,700 8,700 7,200 2,000 2,000 1,278 2,000 2,000 2,000 2,500 50,000 50,000 44,451 50,000 50,000 50,000 50,000 8,000 8,000 6,632 8,000 B4O00 8.000 8,000 2,500 2,500 - 2,500 2,500 2,500 2,000 1,350 1,350 1,075 1,350 1,350 1,350 1,300 785 785 530 785 785 700 700 1,500 1,500 - 1.500 1,500 1,50D 1,500 800 800 - 800 800 80D 800 76,245 76,245 57,012 76,245 76,245 76,160 74,200 110.61.4140.8102 Property & Liability Ins Charges 9,496 17,314 9.496 9,496 9,496 9,496 5,877 110.61.4140.8104 Vehicle Maintenance Charges 3,192 3,192 3,192 3,192 3,192 515 5,340 110.61.4140.8105 Fuel& O1 Charges 2,705 2,705 2.705 2,705 2,705 - - Subtotal 15,393 23,211 16,393 16,393 16,393 10,011 11,217 a & Benefits 156,014 156,014 304,368 151,571 151,571 216,474 108,570 :trance&Operations 76,245 76,245 57,012 76,245 76,245 76,160 74,200 led Costs 15,393 23,211 15,393 15,393 15,393 10.011 11,217 it Outlay - - - - - - - E[penditures 247,652 255,470 376,773 243,209 243,209 302,646 193,987 201 Fund: General Fund Department: Public Services Division/Program: Park Maintenance (110-4142) Salaries & Benefits 110.61,4142.5111 Full Time Salaries 195,750 195,750 45,047 61,112 61,112 41.869 40,893 110.61.4142.5112 Part Time Salaries 94,783 94,7B3 9,070 - - - - 110.61.4142.5113 Overtime 3.167 3,167 7,728 3,818 3,818 3,816 3,546 110.61.4142.5XXX Premium Pay 2.192 2,192 260 - - - - 110.61.4142.5121 Holiday Opt - No PERS 1,400 1,400 1,217 1,000 1,000 - - 110.61.4142.5124 Sick Leave Buyback 4,500 4,500 760 2,000 2,000 654 1,000 110.61.4142,5125 Vacation Buyback 2,800 2,B00 895 2,000 2,000 - 1,000 110.61.4142.5XXX Fringe Benefits 99,701 99,701 39,793 29,640 29,640 20,965 10,264 110.61.4142,5156-7 Retirement -PERS 15,834 15,834 4,247 5,012 5,012 3,73E 3,619 110.61.4142.5180 Leave Lump Sum - - 35,002 - - - - 110.61.4142.5181-2 PERS Unfunded Liability Pmt 40,533 40,533 42,329 18,430 18,430 iB,430 26,775 110.61.4142.5999 Salary Savings (315,459) (315,459) - - - - - Subtotal 145,201 145,201 186,349 123,012 123,012 89,472 87,097 Materials & Services 110.61.4142.6011 Uniform 11,870 10,930 2,380 11,870 11,870 2,423 5,200 110.61.4142.6050 Conferences and Meetings - - - - 790 - - 110.61.4142.6120 Other Contractual Services 1,550 1,550 1,450 1,550 1,550 5,932 6,235 110,61,4142.6130 Service Contracts 776,017 784,517 756,534 834,517 866,517 675,711 551,696 110,61.4142.6141 Natural gas 6.000 6,000 5,808 6,000 6,000 6,378 7,500 110.61.4142.6142 Electricity 160,000 160,000 173,041 160,000 160,000 125,000 137,500 110.61.4142.6143 Water 320,000 320,000 251,548 320,000 320,000 253,000 262,500 110.61.4142.0147 Cellular Phones 1,000 1,000 604 500 500 227 500 110.61.4142.0270 Other Supplies/Materials 30,000 35,000 35,675 36,000 35,210 23,687 36,000 Subtotal 1,306,437 1,319,997 1,227,040 1,370,437 1,402,437 1,092,358 1,007,131 Allocated Costs 110.61.4142.8102 Property& Liability Ins Charges 31,814 58,007 31,814 31,814 31,814 31,814 35,183 110.61.4142.8104 Vehicle Maintenance Charges 24,065 24,065 13,822 24,065 24,065 184 40,260 110.61.4142.8105 Fuel&Oil Charges 26,278 26,278 4,788 26,278 26,278 1,130 690 Subtotal 82,157 108,350 60,424 82,157 82,157 33,128 76,133 1MMARY wnue Janes & Benefits 145,201 145,201 186,349 123,012 123,012 89,472 87,(K rinums-& Operations 1,306,437 1,319,997 1.227,040 1,370,437 1,402,437 1,092,358 1,007,1: .toted Costs 82,157 108,350 50,424 82,157 B2,157 33,128 76,V iplial Outlay - - - - - - - 4al Expenditures 1,533,795 1,573,548 1,463,813 1,675,606 1,607,606 1,214,950 1,170,3( t Program Revenuel(Cost) (1533795) (1573548) (1467813) (1,675,606) (1,607,606) (1,214,958) (1,170,31 202 Fund: General Fund Department: Public Services DivisionlProgram: City Buildings (110-4144) EXPENDITURES Salaries & Benefits 110.61.4144.5111 Full Time Salaries 144,450 145,393 175,232 124,513 124,513 139,590 112,137 110.61.4144.5112 Pan Time Salaries - 17,337 17,337 9,546 13,728 13,728 11,088 16,302 110.61.4144.5113 Overtime 2,406 2,406 6,111 7,311 7.311 3,232 3,500 110.61.4144.5X0(X Premium Pay 2,085 1,140 1,656 - - - - 110.61.4144.5121 Holiday Opt - No PERS 400 400 92 - - - - 110.61.4144.5124 Sick Leave Buyback 3,300 3,300 2,692 2,000 2,000 2,550 2,500 110.61.4144.5125 Vacation Buyback 1,200 1,200 2,595 1,000 1,000 1,153 1,200 110.61.4144.5XXX Fringe Benefits 100,525 100,527 80,131 44,706 44,706 57,145 42,955 110.61.4144.515&7 Retirement -PERS 15,494 15,494 14,495 10,138 10,138 12,818 10,459 110.61.4144.5180 Leave Lump Sum - - 8,171 - - - - 110.61.4144.5181-2 PERS Unfunded Liability Pmt 39,662 39,662 41,420 37,282 37,282 37,282 57,016 110.61.4144.5999 Salary Savings - - - - - - Subtotal 326,659 326,559 342,141 240,678 240,678 264,858 246,069 Materials & Services 110.61.4144.6011 Uniforms 1,137 2,077 1,08 1,137 1.137 200 1,000 110.61.4144.6120 Omer Contractual Services 5,000 5,000 6,113 5,000 5,000 6,762 8,500 110,61.4144.6130 Service Contracts 240,025 240,025 240,060 277,635 277,635 249.039 273,449 110,61.4144.6141 Natural Gas 25,000 25,000 35,962 25,000 25,000 35,128 36,000 1%61.4144.6142 Electrictiy 240,000 240,000 234,073 240,000 240,000 246.540 250,000 110.61,4144.6143 Water 30,000 90,000 36,213 90,000 90,000 40,870 50,000 110.61A144.6145 Telephone -Special fines 1,500 1,500 1,529 1,520 1,520 1,520 1,520 1%61.4144.6147 Cellular Phones 1,000 1,000 587 2.500 2,500 2,500 2,500 1%61A144.6270 Other Supplies/Materials 65,000 65,000 65,029 65,000 65,000 65,000 85,000 110.61.4144.6310 Building & Improv. Maint & Repair 50,000 50,000 54,618 50,000 50,000 50,000 80,000 110,61,4144.6330 Equipment Mains & Repair 30,000 30,000 32,677 30,000 30,000 30,000 80,000 Subtotal 668,662 749,602 708,799 787,792 787,792 727,559 827,969 Capital Assets subtotal - - - - - - Allocated Carts 110.61.4144.8102 Property & Liability Ins charges 45,074 82,185 45,074 45,074 45,074 45,074 34,534 110.61.4144.8104 Vehicle Maintenance Charges 1,276 1,276 1,214 1,276 1,276 739 2, 135 110.61.4144.8105 Fuel & Oil Charges 1,893 1,893 - 1,893 1,893 - - Subtotal 48,243 85,354 46,288 48,243 48,243 45,913 36,669 Grand Total 1,063,764 1151 815 1,097,229 1,076,713 1,076,713 1,038,2 7,110,707 )MMARY venue We. & Bartell. 326,859 326,859 342,141 240,578 240,678 264,858 246,0E iintenance & Operations 688,662 749,602 708,799 787,792 787,792 727,559 827,9( ocated Costs 48,243 85,354 46,288 48,243 48,243 45,B13 36,6f iplal Outlay - - - - - - - let Expenditures 1,063,764 1,161,815 1,097,229 1,076,713 1,076,713 1,038,230 1,110,7( Q Program Revenuel(Cost) (1,063,764) (1161815) (1,097,229) (1,076,713) (1,076,713) (1,038,230) (1,110,7( 203 Fund: General Fund Department: Public Services Division/Program: Graffiti (110-4147) EXPENDITURES r 1'o-! Salaries & Benefits 110.61A147.5111 Full Time Salaries 53,760 54,019 56,357 58521 53,760 45,225 110.61.4147.5112 Pan Time Salaries - - - - - - 110.61A147.5113 Overiime - - 513 - - 344.0 110.61A147.5XXX Premium Pay 666 408 - - 666 110.61A147.5121 Holiday Opt - No PIERS 1.500 1,500 193 - 1,500 156 110.61 A147.5124 Sick Leave Buyback - - - - - 279 110.61.4147.5125 Vacation Buyback - - - - - 1,248 110,61A147.5XXX Fringe Benefits 25.195 2.5,194 18,850 33,739 25,195 26,481 110.61A147.5156-7 Retirement -PERS 4,359 4,359 4,263 4,741 4,359 4,021 110.61.4147.51B0 Leave Lump Sum - - 2,387 - - 110.61.4147.5181-2 PERS Unfunded Liability Pont 11.159 11,159 11,653 17,433 11,159 11,159 110.61.4147.5999 Salary Savings - - - - - - Subtotal 96,639 96,639 94,216 114,434 96,639 88,913 Materials & Services 110.61.4147.6147 Cellular Phones 2,000 2,000 1,043 3,000 3.000 3,000 110.61.4147.6270 Other Supplies/Materials 35,000 35,000 13,574 35,000 35,000 35,000 Subtotal 37,000 37,000 14,616 39,000 38,000 38,000 Capital Assets Allocated Costs 1 Will A147.8102 Property & Liability Ins charges - - 110.61.4147.8104 Vehicle Maintenance Charges 87 87 110.61.4/47.8105 Fuel & Oil Charges - - Subtotal 87 87 0 18,042 2,850 12,600 75,592 3,000 35,000 38,000 SUMMARY Salaries & Benefits 96,639 96,639 94,216 114,434 96,639 88,913 75,592 Maintenance & Operations 37,000 37,000 14,616 38,000 38,000 38,000 38,000 Allocated Coals 87 87 - - - - - CapilalOutiay - - - - - - - Total Expenditures 133,726 133,726 106,932 152,434 134,639 126,913 113,592 Net Program Revenue/(Cost( 133,726 133,726 108,832 162,434 134,639 126,913 113 592 204 Fund: General Fund Department: Public Services Division/Program: Community Services Commission (110-5101) EXPENDITURES :a - Salaries & Benefits 110.61.5101.5114 Elective/AppoinlNe 3000 3,000 235c 4,134 4.134 1,400 2,000 110.61.5101.SXXX Fringe Benefits 85 85 67 122 122 20 20 Subtotal 3,085 3,085 2,417 4,266 4,256 1,420 2,020 Materials & Services 110A1.5101.6050 Conferences & Meetings - - - - - - - 110.61.5101.8060 Commission Expenses - - - - - - - Subtotal Capital Assets Subtotal - - - - - - - Allocated costs Subtotal - - - - - - - Grand Total 3085 3085 2,417 4,256 4,256 1420 2,020 SUMMARY Revenue - - - - - - Salaries & Benefits 3,085 3,085 2,417 4,256 4,256 1,420 2,020 Maintenance & Operations - - - - - - - Allocated Costs - - - - - - Capital Outlay - - - - - - Total Expenditures 3,085 3,085 2,417 4,256 4,256 1,420 2,020 Net Program Revenuel(Cost) 3,085 3,085 2417 4,256 4,256 1,420 2,020 205 Fund: General Fund Department: Public Services Division/Program: Public Services Administration (1105110) 10.61.4430 Rental Income 20,400 20,400 20,940 20,400 20,400 20,400 - 10.61.4644 Passport Services 20,000 20,000 20,428 20,000 20,000 12,000 16,000 10.61.4655 Administrative Cost Recovery Fee 50,000 33,000 34,712 50,000 50,000 40,000 40,000 10.61.4656 Passport Photos 5,000 5,000 4,428 5,000 20,000 2,500 5,000 10.61 4B10 Advertising Revenue 45,000 45,000 37,071 40,000 40,000 40,000 40.000 110.61.5110.5111 Full Time Salaries 110.61.5110.5112 Part Time Salaries 110.61.5110.6113 Ovedlme 110.61.5110.SXXX Premium Pay 110.61.5110.5124 Sick Leave Buyback 110.61.5110.5125 Vacation Buyback 110.61.5110.5XXX Fringe Benefits 110.61.5110.5156-7 Retirement -PERS 110.61.5110.5160 Retlree Medical Benefit 110.61.5110.5180 Leave Lump Sum 110.61.5110,5181-2 PIERS Unfunded Uablity Pmt 110.61.51%5999 Salary Savings Subtotal Materials & Services 110S1.5110.6120 Other Contractual Services 110.61.5110.6145 Telephone -Special Lines 110.61.5110.6147 Cellular Phones 110.61.5110.6210 Office Supplies 110.61.5110.6214 Printing & Copying 110.61.5110.6270 Other SupplieslMaterials 110.81.5110.6319 Pool Car Usage 110,81.5110.6330 Equipment Maint & Repair 110.81.5110.6424 Capitalized Lease Payments 110,81.5110.6440 City Newsletter Assets Allocated Costs 110.61.5110.8102 Properly & Liability Ins Charges 110.61,5110,8104 Vehicle Maintenance Charges 110.61.5110.8105 Fuel & Oil Charges 147,600 148,193 156,801 100,382 100,382 101,047 117,055 - - 2,321 - - 2,035 - 833 240 - - - - 6,700 6,700 2.340 6,000 6,000 383 2,000 5,710 5,710 9,426 10,000 10,000 3,102 4,000 44,584 44,584 47,641 24,343 24,343 25,392 29,086 11,854 11,854 12,525 8,054 8,054 8,792 10,202 13,600 13,600 11,830 13,000 13,000 13,496 13,500 - 519 - - - - 30,345 30,345 31,690 58,509 58,509 58,509 45,105 261,226 261,226 275,090 220,287 220,287 212,756 220,948 6,300 250 394 6,300 8,300 6,300 6,300 1,990 1,990 894 1,100 1,100 672 700 1,900 940 1,169 1,900 1.900 874 1,200 1,000 1,000 392 1,000 1,000 200 Soo 4,000 4.000 3,974 4,000 4,000 4,488 4,000 3,720 3,720 2,558 3,800 3,800 4,020 3,800 Soo 500 - 500 500 - - 130 130 23 130 130 441 130 730 730 744 730 730 256 - 40,000 40,000 31.900 40,000 40,000 31,535 - 60,270 53,260 42,048 59,460 59,460 48,786 16,630 39,640 72,277 39,640 39,640 39,640 39.640 7,639 1,049 1,049 1,358 1,049 1.049 3,283 1,755 171 171 595 171 171 2,797 1,542 40,860 73,497 41,593 40,860 40,860 45,720 10,936 SUMMARY Revenue 140,400 123,400 117,579 135,400 150,400 114,900 101,000 Saladea & Benefits 261.226 261,226 275,090 220,287 220,287 212,756 220,948 Maintenance& Operations 60,270 53,260 42,048 59,460 59,460 48,786 16,630 Allocated Costs 40,860 73,497 41,593 40,860 40,860 45,720 10,936 Capital Outlay - - - - - ' Total Expenditures 362,356 387,983 358,731 320,507 320,607 307,262 248,514 Net Program Revenuel(Cost) 221,956 264,583 241,152 185.207 170207 102362 147,514 206 Fund: General Fund Department: Public Services Division/Program: Wescove Afterschool Program (110-5132) EXPENDITURES Salaries 5 Benefits 110.61,5132.5111 Full Time Salaries 5,888 5,917 4,444 6,112 6,112 6,109 6,123 110.61.5132.5112 Part Time Salaries 111,115 107,740 72,263 105.102 105,102 65,067 126,359 110,61.5132.5113 Overtime - - - - - - 110.61.5132.5XXX Premium Pay 29 - - - - - - 110.61.5132.5124 Sick Leave Buyback 40 40 - - - 88 - 110.61.5132.5125 Vacation Buyback - - - - - - - 110.61.5132.5XXX Fringe Benefits 2,121 5,496 3,565 2,006 2,006 4,324 6,068 110.61.5132.5156-7 Retirement -PERS 475 475 357 494 494 537 537 110.61.5132.5180 Leave Lump Sum - - - - - ' 110.61.5132.5181-2 PERS Unfunded Liability Pmt 1,216 1,216 1,270 1,817 1.817 1.817 2,374 110.61.5132,5999 Salary Savings - - - - - - - Subtotal 120,884 120,884 81,898 115,531 115,531 77,942 141,451 Materials 5 Services 110.61.5132.6011 Uniforms 1,200 1,200 - 1,200 1,200 600 110.61.5132.6050 Training/Conferences/Meetings 810 810 - 810 810 810 - 110.61.5132.6120 Other Contractual Services 6,256 6,256 2,820 6,256 6,256 1,500 3,850 110.61.5132.6142 Electricity 4,250 4,250 2,641 4,250 4,250 3,062 3,100 110.61.5132.6145 Telephone -Special Lines 2,850 750 269 410 410 410 410 110.61.5132,6147 Cellular Phones - 800 362 - 400 375 375 110.61.5132.6270 Other Supplies/Matedals 19,340 19,340 19,320 19,340 19,340 11,151 10,000 110.61,5132,6330 Equipment Maim & Repair 1,500 1,500 - 1.500 1,500 - 1,500 110.61.5132.6999 Nan -Capital Equipment 600 600 - 600 600 - Soo Subtotal 36,805 35,606 25,411 34,366 34,766 17,308 20,435 Capital Assets Subtotal - - - - - - - Allocated Costs 110.61.5132.8101 Admin and Overhead - - - - - - - 110.61.5132.8102 Property 8 Liability Ins Charges - - - - - - - Subtotal - - - - - - - Grand Total 157,690 156,390 107,309 149,897 160,297 95,250 161,896 SUMMARY Revenue 290,850 150,500 84,721 150,500 150,500 130,000 162,700 Salaries B Benefits 120,884 120,884 81,898 115,531 115,531 77.942 141,461 Maintenance 80perations 36.806 35,508 25,411 34,366 34.766 17,308 20,435 Allocated Costs - - - - - - - Capital Outlay - - - - - - - TotalExpendhures 167,690 155,390 107,309 149,897 150,297 95,250 161,896 Net Program Revenue/ICostl 133160 6890 22,589 603 203 34,750 804 207 engineering; building & safety; housing programs; planning & development; code enforcement; animal control; and environmental programs and services. The general fund is the major funding source for all services. Therefore, the budget discussion herein focuses primarily on the General Fund, as highlighted in the Financial Summaries section following the Budget Message. Conclusion Services levels are directly related to income from which public expenses are met. Finding economies in municipal operations including privatization and reductions in force, the City has made some progress toward the goal to attain fiscal sustainability and positioned the City for long- term financial success. Some of the progress made in the last year has been eliminated by the COVID19 pandemic. The closure of all non -essential businesses in the City has caused the revenues for Sales Tax, Transient Occupancy Tax, and Business License Tax to substantially decline. Acknowledgement The preparation of this budget could not have been accomplished without the efficient and dedicated services of Finance Director, Robbeyn Bird, CPA, and the entire staff of the Finance Department. I would like to express my appreciation to all members of the Department who assisted and contributed to the preparation of this report. These are extremely challenging times for local government in which many difficult decisions must be made. Credit must also be given to the City Council for their interest and support in planning and conducting the financial operations of the City in a responsible and progressive manner. Respectfully submitted, David N. Carmany City Manager Fund: General Fund Department: Public Services Division/Program: Vine Afterschool Program (1105133) Salaries & Benefits 110.61.5133.5111 Full Time Salaries 110.61.5133.5112 Part Time Salaries 110.61.5133.5113 Overtime 110.61.5133.SXXX Premium Pay 110.61.5133.5124 Sick Leave Buyback 110.61.5133.5125 Vacation Buyback 110.61.5133.SXXX Fringe Benefits 110.61.5133.5156-7 Retirement -PERS 110.61.5133.5180 Leave Lump Sum 110.61.5133.5181-2 PERS Unfunded Liability Pmt 110.61.5133.5999 Salary Savings Materials & Services 110.61.5133.6011 Uniforms 110.61.5133.6050 Training/Conferences/Meefings 110.61.5133.6120 Other Contractual Services 110.61.5133.6142 Electricity 110.61.5133.6143 Water 110.61.5133.6145 Telephone -Special Lines 110.61.5133.6147 Cellular Fans 110.61.5133.6270 Other Supplies/Matedals 110.61.5133.6330 Equipment Maint & Repair 110.61.5133.6999 Non -Capital Equipment Assets Allocated Costs 110,61.51318101 Admin and Overhead 110.61,5133.8102 Property & Liability Ins Charges 5,888 5,917 4,444 6,112 6,112 6,158 6,123 109,152 105,837 109,054 105,778 105,778 83,709 127,062 29 20 20 - - - 88 - 2,121 5,436 4,715 2,006 2,006 4,991 6,090 475 475 357 494 494 536 537 1,216 1,216 1.270 1,817 1,817 1,817 2,374 118,901 118,901 119,840 116,207 116,207 97,299 142,186 600 600 - 600 600 - 600 380 380 - 380 380 - - 4,468 4,468 2,689 4,468 4,468 1.515 6,958 3,450 3,450 2,898 3,450 3,450 3,031 3,100 750 750 2,329 2.500 2,500 2,500 2,700 1,420 1,420 410 400 400 400 400 - 400 221 - - - - 5,670 5,670 12,092 5,670 5,670 6,656 1,200 500 500 - Soo 500 - 700 5,250 5,250 - 5,250 5,250 - 5,250 22,488 22,888 20,639 23,218 23,218 14,102 20,918 SUMMARY Budget Budget Aet-I Budget JI-31-201 Aetu.1 Budget Revenue 220,000 220,000 131,497 220,000 220,000 228,000 234,000 Salaries & Benefits 118,901 118,901 119,840 116,207 116,207 97.299 142,186 Maintenance & Operations 22,488 22.888 20,639 23.218 23,218 14,102 20,918 Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures 141,389 141,789 140,479 139,425 139,425 111,401 163,104 NetPmgram Revenue/(Cost) 78,611 78,211 8,982 80,575 80675 114,599 70,898 208 Fund: General Fund Department: Public Services Division/Program: Orangewood Afterschool Program (110-5134) EXPENDITURES Salaries & Benefits 110.61.5134.5111 Full Time Salaries - - - - - 110.61.5134.5112 Part Time Selanes - - 1,329 - - - 110.61.5134.5113 Overtime - - - - - - 110.61.5134.5XXX Premium Pay - - - - - - 110.61.5134.5124 Sick Leave Buyback - - - - - - 110.61.5134.5125 Vacation Buyback - - - - - - 110.61.5134.5XXX Fringe Benefits - - 42 - - 110.61.5134.5156.7 Retirement -PERS - - - - - - 110.61.5134.5180 Leave Lump Sum - - - - - - 110.61.5134.5181-2 PERS Unfunded Liability Pmt - - - - - - 110.61.5134.5999 Salary Savings - - - - - Subtotal - - 1,371 - Materials & Services 110.61.5135,6147 Cellular Phones 100 100 78 - - - Subtotal 100 100 78 - Capital Assets Subtotal - - - - - Allocated Coat. 110.61.5135.8101 Admin and Overhead - - - - - - 110.61.5135.8102 Property & Liability Ins Charges - - - - - - - Subtotal - - - - - Grand Total 100 100 1,448 SUMMARY Revenue - - - - Salaries & Benefits - - 1,371 - - - Maintenance&Operations 100 100 78 - - - - Allocated Costs - - - - - - Capital Outlay - - - - - - Total Expenditures 100 100 1,449 - - - Net Program Revenuei(Cost) 100 100 (1,449) 209 Fund: General Fund Department: Public Services Division/Program: Palmview Preschool Program (110-5135) EXPENDITURES Salaries & Benefits 110.61,5135.5111 Full Time Salaries 5,888 5,917 4,444 6,112 6,l12 6191 6,123 110.61.5135.5112 Part Time Salaries 111,834 108,437 91,235 106,723 106,723 77,491 127,604 110.61.5135.5113 Overtime - - - - - - - 110.61.5135.5XXX Premium Pay 29 - - - - - - 110.61.5135,5124 Sick Leave Buyback 20 20 - - - 88 - 110.61.5135.5125 Vacation Buyback - - - - - - - 110.61.5135.SXXX Fringe Benefits 2.121 5,618 4,160 2,006 2,006 4,429 6,106 110.61.5135.5156-7 Retirement -PERS 475 475 357 495 495 478 537 110.61.5135.5180 Leave Lump Sum - - - - - - - 110.61.5135.5181-2 PERS Unfunded Liability Pml 1,216 1,216 1,270 1,820 1,820 1,820 2,376 110.61.5135.5999 Salary Savings - - - - - - Subtotal 121,683 121583 101,466 117,165 117,165 90,497 142,747 Materials & Services 110.61.5135.6011 Uniforms 600 600 600 600 600 600 800 110.61.5135.6050 Training/ConferencesiMeatings 430 430 255 430 430 430 - 110.61.5135.6120 Other Contractual Services 2,965 2,965 2,218 2,965 2,965 1.400 1.525 110.61.5135.6145 Telephone -Special Lines 2,840 2,840 1,578 2,840 1,760 1,760 1,760 110.61.5135.6147 Cellular Phones - 400 182 - - - - 110.61.5135.6270 Other SupplieslMalerials 5,630 5,630 5,828 5,630 5,630 2,187 6,760 110.61.5135.6330 Equipment Mont & Repair Soo 500 254 Soo Soo - 700 110.61.5135.6999 Non -Capital Equipment 250 250 - 250 250 - 250 Subtotal 13,216 13,615 10,917 13,215 12,136 6,377 11,796 Caofial Assets Allocated costa 110.61.5135.8101 Admin and Overhead - - - - - - 110.61.5135.8102 Property & Liability Ins Charges - - - - - - SUMMARY Revenue 150,760 57,097 92,903 150,000 150,000 105,500 117,200 Salaries B Benefit 121,583 121,583 101,466 117,155 117,155 90,497 142,747 Maintenance& Operations 13,215 13,615 10,917 13,215 12,135 6,377 11,795 Allocated Costs - - - - - - Capital Outlay - - - - - - - Total Expenditures 134,798 135,198 112,383 130,370 129,290 96,874 164,542 Net Program Revenuef)Cost) 15,962 78,101 19,480 19630 20,710 8,626 37,342 210 Fund: General Fund Department: Public Services Division/Program: Special Events (110-5150) EXPENDITURES Salaries & Benefits 110.61.5150.5111 Full Time Salaries - - 5,535 - - - 110.61.5150,5112 PartTime Salaries - - 2,955 - - 7,358 - 110.61.5150.5113 Overtime - - 2,345 - - 4,187 9,640 110.61,5150,SXXX Premium Pay - - - - - - ' 110.61.5150.5124 Sick Leave Buyback - - 421 - - - 110.61.5150.5125 Vacation Buyback - - 280 - - - - 110.61.5150.5XXX Fringe Benefits - - 2,995 - - 465 767 110.61.5150.5156-7 Retirement -PERS - 444 - - - - 110.61.5150.5180 Leave Lump Sum - - 259 110.61.5150.5181-2 PERS Unfunded Liability Prm - - - 110.61.5150.5999 Salary Savings - - - - - - - Subtotal - - 15,235 - - 12,010 10,407 Materials & Services 110.61.5150.6188 Other Special Events - - - 83,241 83,241 83,241 - Subtotal - - - 83,241 83,241 83,241 - Capital Assets Subtotal - - - - - ' Allocated Costs 110.61.5150.8102 Property & Liability Ins Charges - - - - - - - Subtotal - - - - Grand Total 15,235 83241 83241 95251 10,407 SUMMARY Revenue - - - - Salanes & Benefts - - 15,235 - - 12,010 10,407 Maintenance& Operations - - - 83,241 83,241 83,241 - Allocated Costs - - - - - Capital Outlay - - - - - - - Total Expenditures - - 15,235 83,241 83,241 95,251 10,407 Net Program Revenue/(Cost) 15,235 83,24183,241 96,251 (10,407) 211 Fund: General Fund Department: Public Services Division/Program: Cameron Community Center (110-061) REVENUE Adopted Amended 18-19 Adopted Amended Projected P,.P.sc6 Budget Budget Actual Budget (1,3120� Act-1 Budge 110.61.4661 Recreation Classes/Programs -CCC 120,000 120,000 107,760 110,000 110,000 112,000 110,000 110.61.4662 Sports -CCC 25,000 25,000 12,680 25,000 10.000 12,000 12,000 110.61.4663 Facility Rental -CCC 169,750 170,000 173,370 180,000 180,000 191,400 180,000 EXPENDITURES Salaries & Benefits 110.61.5161.5111 Full Time Salaries 70,864 71,210 52,863 58.319 58,319 57,978 58,406 110.61.5161.5112 Part rime Salaries 134,473 130,391 105,712 129,266 129,266 105,592 152,500 110.61.5161.5113 Overtime - - - - - - - 110.61.5161.5XXX Premium Pay 946 600 - - - - - 110.61.5161.5124 Sick Leave Buyback 700 700 252 - - 353 - 110.51.5161.5125 vacation Buyback 750 750 672 - - 501 - 110.61.5161.5XXX Fringe Benefits 22,063 26,145 16,726 15,511 15,511 10,018 20,937 110.81.5161.5156-7 Retirement -PERS 5,766 5.766 4,247 4,719 4.719 5,081 5,126 110.61.5161.5180 Leave Lump Sum - - 156 - - - 110.61.5161.5181-2 PERS Unfunded Liability Pont 14,759 14,759 15,414 17,355 17,355 17,355 22,665 Subtotal 250,321 260,321 196,042 225,170 226,170 196,878 259,636 Materials & Services 110.51.5161.6011 Uniforms 1,500 1,500 - 1,500 1,500 180 1,900 110.61.5161.6050 Training/Conferences/Meetings Soo 500 763 Soo 500 495 - 110.81.5161.6120 Other Contractual Services 122,040 122,040 122,128 122,040 122,040 84,694 137,040 110.61.5161.6141 Natural Gas 3,700 3,700 3,213 3,700 3,700 8,995 9,000 110.61.5161,6142 Electricity 70,000 70,000 59,951 70,000 70,000 68,858 70,000 110.61.5161.6143 Water 3,200 3,200 2,883 3,200 3,200 3,171 3,200 110.61.5161.6145 Telephone -Special Lines 2,760 2,760 1,238 2,760 2,230 211 1,250 110.61.5161.6210 Office Supplies 1,500 1,500 1,529 1,500 1,500 1,712 1,700 110.81.5161.6270 Other Supplies/Materials 11,250 11,250 5,140 11,250 11,250 8,510 11,250 110.61.5161.6330 Equipment Maint & Repair 17,500 17,500 10,083 17,500 17,500 2,988 13,000 110.81.5161.6999 Non -Capital Equipment 10,000 10,000 - 10,000 10,000 5,115 10,000 Subtotal 243,950 243,950 206,928 243,950 243,420 182,929 258,340 Assets Allocated Costs 110,61.5161.8102 Property & Liability Ins Charges SUMMARY Revenue 314,750 315,000 293,810 316,000 300,000 316,400 302,000 Salaries B Benefts 250,321 250,321 195,042 225,170 225,170 196,878 259,636 Maintenance& Operations 243,950 , 243,950 206,928 243,950 243,420 182,929 258,340 Allocated Costs - - - - - Capital Outlay - - - - - - - Total Expenditunes 494,271 494,271 402,970 469,120 468,590 379,807 517,976 Net Pro9mm R.-nuel)Cost) (179,521) (179,271) (109,160) 164,120 (168,590) 64,407 215,976 212 Fund: General Fund Department: Public Services Divisionlicrogram: Facility Rentals (110-5162) REVENUE 110.61.4681 Rental -Roller Hockey 40,000 40,000 29,818 40,000 40,000 40,000 40,000 110.61A682 Facility Rentals 71,590 71,500 61,150 71,500 71,500 72,000 72,000 110.61.4685 Park Sheller Rentals 68,25D 55,000 14,416 55,000 55,000 40,000 40,000 Grand Total 179,8 166,500 105,394 166,600 166,500 152,000 162 000 EXPENDITURES Salaries & Benefits 110.61.5162.5111 Full Time Salaries 34,381 34,548 30,821 30,579 30,579 32,417 30,625 110.61.5162.5112 Pan Time Salaries - - 416 700 700 - - 110.61.5162.5113 Overtime 756 700 - - - - - 110.61.5162.5X0(X Premium Pay 348 180 - - - - - 110.61.5162.5124 Sick Leave Buyback 500 Soo 374 Soo Soo 397 Soo 110.61.5162.5125 Vacation Buyback 250 250 555 500 500 250 500 110.61.5162.5XXX Fringe Benefits 10,447 10,504 8,584 7,954 7,954 8,139 8,303 110.61.5162.5156-7 Retirement -PERS 2,788 2,788 2,486 2,474 2,474 2,852 2,687 110.61.5162.5180 Leave Lump Sum - - 104 - - 5 - 110.61.5162.5181-2 PERS Unfunded Liability Pmt 7,138 7,138 7,453 9,097 9,097 9,097 11,881 110.61.5162.5999 Salary Savings - - - - - - Subtotal 56,608 56,608 50,792 51,804 51AU 53,157 54,497 Materials & Services 110.61.5162.6011 Uniforms 500 500 - 500 500 500 Soo 110.61.5162.6270 Other Supplies/Materials 1,000 1,000 643 1,000 1,000 1,000 1,000 110.61.5162.6330 Equipment Maint & Repair 1,000 1,000 - 1,000 1,000 1,000 1,000 Subtotal 2,500 2,500 643 2,500 2,500 2,500 2,500 Capital Assets Subtotal - - - Allocated Costs 110.61.5162.8104 Vehicle Maintenance Charges - - - 605 605 1.012 110.61.5162.8105 Fuel & Oil Charges 834 834 134 253 253 - Subtotal 834 834 134 858 ass - 1,012 SUMMARY Revenue 179,840 166,500 105,384 166,500 186,600 152,000 162,000: Salaries & Benerds 56,608 56,608 50,792 51,804 51,804 53,157 54,497 Maintenance & Operations 2,500 2,500 643 2,500 2.500 2,500 2.500 Allocated Costs 834 834 134 858 858 - 1,012 Capital Outlay - - - - - - - Total Expenditures 59,942 59,942 51,569 65,162 55,162 55,657 58,009 Net Program Revenue/(Cost) 119,898 106,558 51815 111,338 111,338 96,343 93,991 213 Fund: General Fund Department: Public Services Division/Program: Shadow Oak (110.5165) REVENUE 110.61,4664 Recreation Classes 130,000 130,000 47,881 130.000 130,000 95.000 100,000 110,61.4687 Facility Rentals - Shadmy Oak 65,000 65,000 46,679 65,0DD 65.000 65,OOD 65,000 EXPENDITURES Salaries & Benefits 110.61,5165.5111 Full Time Salaries 52.664 52,922 46,637 49.821 49,821 49.784 49,912 110.61.5165.5112 Part Time Salaries 45,102 43,734 41,664 43,600 43,600 50,289 53,078 110.61.5165.5113 Overtime - - - - - - - 110.61.5165.5XXX Premium Pay 438 180 - - - - 110.61.5165.5124 Sick Leave Buyback 1,000 1,000 1,126 - - 1,236 1,000 110.61.5165.5125 Vacation Buyback 60 60 - - - - 110.61.5165.5XXX Fringe Benefits 11,922 13,290 11,609 9,908 9,908 10.959 11,924 110.61.5165.5156-7 Retirement -PERS 4,263 4.263 3,721 4,029 4,029 4,369 4,378 110.61.5165.5180 Leave Lump Sum - - - - 110.61.5165.5181-2 PERS Unfunded Liability Part 10,913 10,913 11,396 14.816 14,816 14,816 19,358 110.61.5165.5999 Salary Savings - - - - - Subtotal 126,362 126,362 116,154 122,174 122,174 131,463 139,650 Materials & Semites 110.61.5165.6011 Un'dorms 300 300 - 300 300 300 300 110.61.5165.6120 Other Contractual Services 101,200 101,200 80,396 101,200 101,200 101,200 101,200 110.61.5165.6146 Telephone -Special Lines 2,950 2,950 1,325 1,560 1,560 1,560 1,560 110.61.5165.6210 Office Supplies 1.500 1,500 447 1,500 1.500 1,500 1,500 110.61.5165.6270 Other Supplies/Materials 1,000 1,000 464 1,000 1,000 1,000 1,000 110.61.5165.6330 Equipment Maint & Repair 3,000 3,000 41 3,000 3,000 3,000 3,000 110.61-5165.6999 Non -Capital Equipment 2,000 2,000 - 2,000 2,000 2,000 2,000 Subtotal 111,950 111,950 82,674 11o,560 110,560 110,560 110,560 CapRel Assets Allocated Coats 110.61.5165.8101 Admin & Overhead - - 110.61.5165.8102 Property & Liability Ins Charges - - SUMMARY Revenue 195,000 195,000 90.561 195,000 195,000 160,000 155,000 Salaries & Benefits 126,362 126,362 116,154 122,174 122,174 131,453 139,650 Maintenance & Operations 111,950 111.950 82,674 110,560 110,560 110.560 110,560 Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures 238,312 238,312 198,828 232,734 232,734 242,013 250,210 Net Program Revenuel(Cost) 43312 43312 104267 37,734 37,734 82,013 85,210 214 Fund: General Fund Department: Public Services Division/Program: Senior Citizen Center (110-5180) REVENUE 110.61.4689 Senior Donations 10,000 10,000 4,283 10,000 110.61.4690 Senior Center Rentals 50,000 55,000 42,348 55,000 110.61.4693 Senior Excursions 25,000 20,000 18,632 20,000 110.61.4695 Senior Classes 30,000 30,000 15,564 30,000 10,OOD 7,000 7,000 55,000 60,000 60,000 20,000 25.000 25.000 30,000 25,D00 30,000 EXPENDITURES Salaries & Benefits 110.61.5180.5111 Full Time Salaries 88,868 89,307 82,669 86,542 86.542 91,465 89,214 110.61.5180.5112 Part Time Salaries 129,685 125,749 139,937 135,204 135,204 170,990 156,505 110.61.5180.5113 Overtime - - - - - - - 110.61.5180.SXXX Premium Pay 439 - - - - - - 110.61.5180.5124 Sick Leave Buyback 700 700 2,907 - - 1,843 3,000 110.61.5180.5125 Vacation Buyback 210 210 978 - 3,328 1,000 110.61.5180.5XXX Fringe Benefits 18,074 22.010 19,445 15,766 15,766 21,060 110.61.5180.5156-7 Retirement -PERS 6,814 6,814 6,233 6,581 6,581 7,626 7,419 110.61,5180,5180 Leave Lump Sum - - - - - - 110.61.5180.5181-2 PERS Unfunded Liability Pmt 17,444 17,444 18,216 24,200 24,200 24,200 32,802 Subtotal 262,234 262,234 270,385 268,294 268,294 299,462 311,000 Materials & Services 110.61.5180.6011 Uniforms 600 600 - 600 600 600 600 110.61.5180.6050 Conferences & Meetings - - 320 320 320 320 320 110.61.5180.6120 Other Contractual Services 20,000 20,000 22,142 20,000 20,000 20,000 20,000 110.61.5180,6130 Service Contracts - - - - - - 110.61.5180.6145 Telephones -Special Lines 4,870 4,870 3,133 3,860 3,860 3,860 3,860 110.61.5180.6147 Cellular Phones - 400 312 400 400 400 400 110.61.5180.6164 Senior Excursions 15,000 15,000 16,940 15,000 15,000 15,000 15,000 110.61.5180,6210 Office Supplies 3,000 3,000 2,167 3,000 3.000 3,000 3,000 110.61.5180,6270 Other Supplies l Materials 7,500 7,500 15,932 7,500 7,500 7.500 7,500 110.61.5180.6330 Equipment Maint & Repair 10,000 10,000 3,618 10,000 10,000 10,000 10,000 110.61,5180,6999 Non -Capital Equipment 7,500 7,500 669 7,500 7,500 7,500 7,500 Subtotal 68,470 68,870 65,233 68,180 68,180 68,180 68,180 Capital Assets 110.61.5180.7160 Other Equipment - - - - - - Subtotal - - - - - - - Allocated Costs 110.61.5180.8102 Property & Liability Ins Charges - - - - - - - Subtotal - - - - - Grand Total 330.704 331,104 335,618 336,474 336,474 367632 379180 SUMMARY Revenue 115,009 115,000 8D,828 115,000 115,000 117,000 122,000 Salaries & Benefits 262,234 262,234 270,385 268,294 268,294 299.452 311,000 Maintenance & Operations 68,470 68,870 65,233 68,180 68,180 68,180 68,180 Allocated Costs - - - - - - - CaphalOutlay - - - - - - - TotalExpenditures 330,7D4 331,104 335,618 335,474 336,474 367,632 379,180 Net Program Revenue/(Cost) 215,704 216,104 254.790 221474 221,474 250,632 257180 215 Fund: General Fund Department: Public Services Division/Program: Animal Control Services (110-5190) BenefOs Materials & Services 110.61.5190.6130 Service Contracts 457,800 500,000 522.040 690,000 690,000 895,000 921850 Subtotal 457,800 500,000 522,040 690,000 590,000 895,000 921,850 Assets 110.61.5190.8101 Admin and Overhead Charges JMMARY rvenue 540,000 440,000 - 440,000 440,000 45,000 60,0( .lades & Benefds - - - - - - - rintenance&Operations 457,800 500,000 522,040 690.000 690.000 895,000 921,8° ocated Costs - - - - - - - iphalOutlay - - - - - - rtal Expenditures 457,800 500,000 522,040 690.000 690,000 895,000 921,8! A Program Revenue/(Cost) 82200 (60000) (522,040) (250000) (250000) (850,000) (861,8: 216 Fund: Air Quality Improvement Trust Department: Public Services Division/Program: Air Quality (AB2766) (119-4183) REVENUE 119.61.4521 Stale Grant 141,000 141,000 140,400 695.200 1,141,011 421,656 10:1 119.61.4535 Grants From Other Agencies 54,200 - - 108,399 108,399 54,200 54200 Grand Total 195,200 141000 140,400 803,599 1,249,399 475,858 354,200 EXPENDITURES Salaries & Benefits Subtotal Materials & Services 119.61.4183.6030 Memberships B Subscriptions 500 500 50 500 Soo 500 500 118.61.41:1.6051 Training/Conferences/Meetings 80 80 25 80 80 B0 80 119.61.413.6112 Accounting and Auditing 1,540 1,540 1,540 1,540 1,540 1,540 1620 119.61.4183.6120 Other Contractual Services 8,800 8,800 8,802 8,800 8,800 8,800 8,800 119.61A183.6142 Electricity 4,000 4,000 - - - - - 119.61.4183.6167 Community Awareness 700 700 - 700 700 700 700 119.61.41:3.6210 Office Supplies 200 200 - - - - - 119.61.413.6330 Equipment Maint & Repair 6,500 6,500 - - - - Subtotal 22,320 22,320 10,417 11,620 11,620 11,620 11,700 Capital Assets Subtotal Allocated Costs I%61.4183.8101 Admin& Overhead Charges 6,333 6,333 6,333 5,644 5,644 5,644 401 Subtotal 6,333 6,333 6,333 5,644 5,644 5,644 401 Grand Total 28663 28,653 16,750 17,264 17,264 17264 12101 SUMMARY Revenue 195,200 141,000 140,400 803,599 1,249,399 475,858 364,200 Salaries & Benefits - - - - - - - Maintenance & Operations 22.320 22,320 10,417 11,620 11,620 11,620 11,700 Allocated Casts 6,333 6,333 6,333 5,644 5,644 5.644 401 Capital Oueay - - - - - - - Total Expenditures 28,653 28,653 16,750 17,264 17,264 17,264 12,101 Net Program Revenuel)Cost) 166,547 112347 123.660 786.335 1232135 468594 342099 217 BUDGET GUIDE PURPOSE OF THE BUDGET DOCUMENT The Budget sets forth a strategic resource allocation plan and serves as a policy document, financial plan, operations guide, and communication device all in one. The Budget: ♦ Determines the quality and quantity of City programs and services; ♦ States expenditure requirements for the allocation plan and estimated available revenues to finance it; ♦ Sets targets and provides a means of measuring accomplishments against goals; and, ♦ Serves as a communication device for elected officials, the public, and the City organization that promotes the City's vision and direction, fiscal health and vitality, and what the public is getting for its tax dollars. Through the Budget Document, the City demonstrates its accountability to its residents, customers, and community. The Relationship Between the Operating Budget and Capital Improvement Program The Budget document is comprised of both the Annual Operating Budget and the Capital Budget. The development of the two budgets, however, takes place on two separate, albeit interrelated, tracks. The Operating Budget is the complete budget used to finance all day-to-day operations and obligations of the City. The budget includes general government administration and operations, debt service, capital expenditures, and transfer payments for a particular fiscal year. The funding for this budget is derived from taxes, fees, licenses, fines, and inter -governmental revenues (state and federal). The Capital Improvement Program (CIP) is a multi -year instrument that drives the identification, evaluation, and financing of capital infrastructure projects that are in need of renovation, repair and/or construction. Capital projects range from road maintenance or construction to the renovation of municipal buildings, recreation centers, water main and sewer system replacement. The CIP relates these capital project needs to the financial sources that will support their realization and the timeframe in which both the financing and work will take place. Capital improvement projects typically carry considerable future impact, meaning, they have a life span of at least five years or more. They are usually financed over a longer period of time, in effect spreading the cost of the project across a generation of users. Fund: Proposition "A" Department: Public Services Division/Program: Regional Transportation(121.5140) REVENUE 121,61,4110 Sales Tax 2,110,197 2,110,197 2,184,464 2,194,485 2,194,485 2,194,500 2,278,800 121,61.4565 Proposition A Discretionary l noentive 103,665 103,665 105,323 104,000 104,000 105,000 106,000 EXPENDITURES Subtotal Materials S Services 121.61.5140.6087 San Gabriel Valley Council of Govts 121.61.5140.6520 Proposition A Exchange Assets dlocated Costs 21.61.5140.8101 Admin &Overhead Charges 34,000 34,000 33,992 36,500 36,500 35,080 40,000 2,200,000 2,200,000 2,200,000 2,200.000 2,200,000 2,200,000 2,278,000 2,234,000 2,234,000 2,233,992 2,236,500 2,236,500 2,236,080 2,318,000 723 723 723 1,183 1,183 1,183 5,938 723 723 723 1,183 1,183 1,183 5,938 UMMARY 1 avenue 2,213,862 2,213,862 2,269,787 2,298,485 2,298,485 2,299,500 2,384,80 alaries & Benefits - - - - - - - aintenanos&Operations 2,234,000 2,234,000 2.233,992 2,236,500 2,236,500 2,235,080 2,318,00 located Costs 723 723 723 1,183 1,183 1,183 5.93 spilal Outlay - - - - - - - ttal Expenditures 2,234,723 2,234,723 2,234,715 2,237,583 2,237,683 2,236,263 2,323,93 A Program RevenueliCost) (20861) (20861) 35072 60,802 60,802 63237 60,86 218 Fund: Proposition "C" Department: Public Services Division/Program: Pavement Management (122-4132) 122.71.4132.5111 Full Time Salaries 122.71.4132.5112 Part Time Salaries 122.71.4132.5113 Overtime 122.71.4132.SXXX Premium Pay 122.71.4132.5124 Sick Leave Buyback 122.71.4132.5125 Vacation Buyback 122.71.4132.SXXX Fringe Benefits 122.71.4132.5156-7 Retirement -PERS 122.71.4132,5180 Leave Lump Sum 122.71A132.5181-2 PIERS Unfunded LiebiMy Pmt 122.71.4132.5999 Salary Savings Materials & Services 122.71.4132:6050 Conferences & Meetings 122.71.4132.6110 Professional Services 122.71.4132.6130 Service Contracts 122.71.4132.6147 Cellular Phones 122.71.4132.6215 Computer Supplies 122.71.4132.6270 Special Department Supplies 122.71.4132.6272 Software Licensing 122.71.4132.6330 Equipment Maim & Repair 122.71.4132.6999 Nan -Capital Equipment 150,603 97,553 92,447 68,747 68,747 49,104 98,361 12,977 12,977 8,508 - - - 37,133 37,134 14,466 9,891 9,891 7,029 27,469 11,736 11,736 6.759 2,726 2,726 4,186 8,619 30,043 30.043 31,374 33,798 33,798 33,798 38,106 (8,651) - - - - - - 234,443 189,443 153,555 116,162 116,162 94,117 172,555 1,000 1,000 400 1,000 1,000 - 1,000 20,000 65,000 21,657 25,000 33,969 23,176 25,000 - - 300,000 300,000 318,624 - 1,650 1,650 840 1,650 1,650 207 1,650 2,450 2,450 2,110 2,450 2,450 1,856 2,450 250 250 532 250 250 - 250 3,500 3,500 2,500 3,500 3,500 3,000 3,500 1,000 1,000 221 1,000 1,000 - 1,000 29,850 74,850 28,269 334,850 343,819 346,863 34,850 SUMMARY Revenue - - - - Salaries & Benefits 234,443 189,443 153,555 115.162 115,162 94,117 172,555 Maintenance & Operations 29,850 74,850 28,259 334,850 343,819 346,863 34,850 Allocated Costs - - - - - - - CapitelOutlay - - - - - - - Total Expenditures 264,293 264,293 181,814 450,012 458,981 440,980 207,405 Net Program Revenuef(Cost) 264,293 264,293 181,814 460012 458,981 440,980 207,405 219 REVENUE 122.00.4410 122.61.4110 122.61.4647 Fund: Proposition "C" Department: Public Services Division/Program: Program Administration (122-6120) Interest Income - - 15,914 - - 12,500 10,000 Sales Tax 1,750.353 1.750.353 1,705,362 1,820,268 1,820,268 1.820,300 1,890,200 Miscellaneous Reimbursement - - - - - 2,386 20.5111 Full Time Salaries 20.5112 Pad Time Salaries 20.5113 Overtime 20.5XXX Premium Pay 20.5124 Sick Leave Buyback 20.5125 vacation Buyback 20.SXXX Fringe Benefits 20.5156-7 Retirement -PERS 20.5180 Leave Lump Sum 20.5181-2 PERS Unfunded Liability Pmt 20.5999 Salary Savings Materials & Services 122.61.5120.6170 Advertising & Publications 122.61,5120.6210 Office Supplies 122.61.5120.6330 Equipment Maint & Repair 122.61.5120.6424 Capitalized Lease Payments 122.61.5120.6999 Non -Capital Equipment Allocated Costs 122.61.5120.8101 Admin & Overhead Charges 122.61.5120.8102 Pmpedy & Liability Charges 57,292 57,392 66,531 59,922 59,922 63,867 56,884 102 13,777 13,779 10,503 13,076 13.077 11,654 12,492 4,596 4,596 5,327 4,834 4,833 5,591 4,978 11,765 11,765 18,203 11,765 17,775 17,775 22,011 87,532 87,532 100,564 89,597 95,607 98,887 96,355 2.500 2,500 1,093 2,500 2,500 2,500 2,500 1,000 1,000 24 1,000 1,000 750 1,000 150 150 27 150 150 150 150 750 750 733 750 750 375 - 500 500 - 500 500 500 Soo 4,900 - 4,900 1,877 4,900 4,900 4,275 4,150 80,648 80,648 80,648 17,696 17,696 17,696 78,475 22,956 41,856 22,956 22,956 22,956 22,956 49,756 103,604 122,504 103,604 40,652 40,652 40,652 128,231 SUMMARY Revenue 1,750,353 1,750,353 1,811,276 1,820,263 1,820,263 1,332,300 1,902,686 Salaries & Benefits 87.532 87,532 100,564 89,597 95,607 98,887 96,365 Maintenance& Operations 4,900 4,900 1,877 4,900 4,900 4,275 4,150 Allocated Costs 103,604 122,504 103,504 40,652 40,652 40,652 128,231 Capital Outlay - - - - - - - Total Expenditures 196,036 214,936 206,045 135,149 141,159 143,814 228,746 Net evenuel(Cost) 1,654,317 1,535,417 1,605,231 1,685,119 1,679,109 1,688,986 1,673,840 220 Fund: Proposition "C" Department: Public Services Division/Program: Corridor Shuttle (Fixed Route) (1225142) & Benefits Materials & Services 122.61.5142.6120 Other Contractual Services Fuel & Oil Charges 240,586 240,586 210,915 248,700 248,700 177,213 255,200 240,586 240,686 210,915 248,700 248,700 177,213 255,200 68,065 68,065 36,769 68,065 68,065 68,065 35,423 68,065 68,065 36,769 68,065 68,066 68,065 35,427 SUMMARY Revenue W. Salaries & Benefits _ _ _ _ _ _ _ Maintenance& Operations 240,586 240,586 210,915 248,700 248,700 177,213 255,200 Allocated Costs 68,065 68,065 36.769 68,065 68,065 68,065 35,423 Capital Outs y - - - - - - Total Expenditures 308,651 308,651 247,684 316,766 316,766 246,278 290,623 Net Program Revenuel(Cost) 308,651 308,657 247,684 316766 316765 245,278 290,623 221 Fund: Proposition "C" Department: Public Services Division/Program: Dial•A-Ride (122-5143) Materials & Services 122.61.5143.6120 Other Contractual Services 404,605 404,605 314.967 404,400 404,400 259,292 416,200 Subtotal 404,606 404,606 314,967 404,400 404,400 259,292 416,200 Assets s 05 Fuel 8 Ol Charges 61,303 61,303 52,038 61,303 61,303 39,353 43,334 61,303 61,303 52,038 61,303 61,303 39,353 43,334 as 8 Benefits - - - - - - - mance&Operations 404,805 404,605 314,967 404,400 404,400 259,292 416,200 ted Costs 61,303 61,303 52,038 61,303 61,303 39,353 43,334 tl Outlay - - - - - - - Expenditures; 466,908 465,908 367,006 465,703 466,703 298,645 459,534 222 Fund: Proposition "C" Department: Public Services Division/Program: Bus Shelter Maintenance (1225144) & Benefits Is & Services 5144.6120 Other Contractual Services 75,D00 75,000 30.698 75,000 75,000 49.117 75,000 fI 75,000 75,000 30,698 75,000 75,000 49,117 75,000 Costs 1MMARY venue dades & Benefits - - - - - - - rintenance&Operations 75,000 75,000 30,698 75,000 75,000 49,117 75,0( rated Costs - - - - - - - .pltalOuOay - - - - - - - ,tal Expend -(hires 75,000 76,000 30,698 75,000 75,000 49,117 75,0( n Program Revenue/(Cosa _..(760001_...... t75000) (30698) (75,000) (76,000) (49,117) (75,0( 223 Fund: Proposition "C" Department: Public Services Division/Program: Recreation/Education Transit (122-5145) & Benefits Materials 8. Services 122.61.5145.6120 Other Contractual Services 80,000 80.000 38,947 80,000 80.000 28,369 80,000 subtotal 80,000 80,000 38,947 $0,000 80,000 28,369 80,000 1MMARY rvenue - - - - ilaries 8 Beneffts - - - - - - - 3intenance8Operations 80,000 80,000 38,947 50,000 80,000 28,369 80,0C ocated Costs - - - - - - - .pBelOullay - - - - - - - 4alExpenditures 80,000 80,000 38,947 80,000 80,000 28,369 80,00 it Program Revenue/(Cost) (80,000) (80000) (38947) (80,000) (80,000) (28,369) 9R 224 Fund: Proposition "C Department: Public Services Division/Program: Fixed Route Green Line Corridor Shuttle (122-5148) Materials 8 Services 122.61.5148.6120 Other Contractual Services 322,590 322,590 315.420 333,500 333,500 266,628 342.200 Subtotal 322,690 322,690 315,420 333,500 333,500 266,628 342,200 1MMARY Janes 8 Benerlts - - - - - - - untenance8Operations 322,590 322,590 315,420 333,500 333.500 266.628 342,2C ocated Costs - - - - - - - iPUIOutlaY _ _ _ _ eat Expenditures 322,590 322,590 315,420 333,500 333,500 266,628 342,2C 4 Program Revenue/(Coat) (322,590) (322,590) (315,420) (333,600) (333,500) (266,628) 1342,2C 225 Fund: Proposition "C" Department: Public Services Division/Program: CIP- General (7003) EXPENDITURES Salaries & Benefits Subtotal Materials & Services Subtotal - - - - - - Capital Assets 122.80.7003.7900 General 25.000 - - 25,000 75,000 - - Subtotal 25,000 - - 25,000 75,000 - - Allocated Costs Subtotal - - - - Grand Total 25000 25,000 75,000 BUMMARY tevenue ialades & Benerds daintenance&Operations - - - - - - - Ulocated Costs - - _ - _ ;apftal Outlay 25,000 - - 25,000 75,000 - - rotsl Expenditures 25,000 - - 25,000 75,000 - 4etProgram Revenual(Cost) (25000) (25000) (75000) 226 Fund: Proposition "C" Department: Public Services Division/Program: CIP-Parks(7004) EXPENDITURES Salaries &Benefits Materials & Services Subtotal - - - - - Capital Assets 122,80.7004.7900 Parks 25,000 - - 25,000 75,DDO - - Subtotal 25,000 - - 25,000 75,000 - - Allocated Costs Subtotal - - - - - - Grand Total 25,000 25,000 75,000 UMMARY .avenue - - stores & Benefits - - - - lairdenance & Operations - - - - - - - Ilocated Costs - - - - - - - spitalOutlay 25,ODD - - 25,000 75,000 - - otal Expendttures 25,000 - - 25,000 75,000 - - atProgram Revenue/(Cost) (25000) (25000) (75,000) 227 GUIDE TO THE BUDGET The City of West Covina's fiscal year begins each July 11 and concludes on June 30"'. The development of the annual budget is comprised of distinct phases and requires a great deal of effort on the part of the City Council and all members of the City's management team. A budget kick- off meeting is held in January and is attended by the City Manager, Finance staff, and all Department Heads and their budget staff. The City Manager briefs the participants on policy directives and general budgeting guidelines and Finance staff follows with a discussion on the technical and procedural aspects of preparing the budget. Departments have approximately two months to prepare their line -item budgets. Once the initial line -item requests are compiled, Finance staff works with the City Manager and departments to review the requests and gain a high-level understanding of the challenges facing the City and specific departments, including gaps revenues and expenditures, fund balance projections, and department priorities. Budget review meetings are then held with each department to discuss the proposed budgets, including increases, reductions, or other significant changes, goals and objectives, and supplemental requests. Actions available for addressing budget gaps are discussed, along with the merits of the various work program components. Departments are then given the opportunity to amend their proposed line -item budgets to address issues or concerns discussed in the budget review meetings. Once the City Manager and department reviews have taken place and all departmental budget issues are resolved, the Finance staff prepares the preliminary budget. The Finance Director presents the preliminary operating and capital improvement program (CIP) budget to the City Council and the Community at a City Council meeting in late May or early June. Specific policy issues, funding shortfalls, and major challenges are discussed, and recommended changes are then incorporated into the budget. Meetings are held, as needed, to ensure that the budget accurately reflects the City Council's objectives for the coming year until the final budget is adopted by the City Council. The budget plays a crucial role in communicating to elected officials, City employees, and the public the City's plans for the use of its resources. Although the City has made every effort to make the document as easy to navigate as possible, budgets are complex documents that can be difficult to grasp at first hand. This section provides the reader with some basic understanding of the constituent components of a budget document. 12 Fund: Proposition "C' Department: Public Services Division/Program: CIP-Streets(7005) EXPENDITURES Salaries 8 Benefits Subtotal Materials a Services Subtotal CapBal Assets 11280.7005.7200 SOeets 700,000 8,025 7.161 - 700,000 - - Subtotal 700,000 B4O25 7,161 - 700,D00 - Albeated Casts Subtotal _ Grand Total 700,000 8,036 7,161 700,000 SUMMARY Revenue ' SalaOee 8 Maintenance 50pera8ons Allocated Costs Capital CA y 700,000 6,025 7,161 - 706,000 - - Tolal Eapendllures 700p00 8,025 7,161 - 700,060 - - Net Pmgmm Revenuel(Cost) (700000) (Ba26) (7161) (700000) 228 Fund: State Gas Tax Department: Public Services Division/Program: Traffic Engineering (124.4131) REVENUE 124.00.4410 Interest Income - - 15,402 - - - 124.71.4288 Street Name Signs - - 403 - - - - 124.71.4510 HUTA Loan Repayment 122,665 122.665 122,068 122,068 122,068 121,546 - 124.71.4512 Gas Tax -Section 2105 630,948 630,848 593,899 602,191 602,191 602,191 604.172 124.71.4513 Gas Tax -Section 2106 370,559 370,559 368,971 360,364 360,364 360,364 361.649 124.71.4514 Gas Tax -Section 2107 783,124 783,124 746,894 790,764 790,764 790,764 793,365 124.71.4515 Gas Tax -Section 2107.6 10,000 10,000 10,000 10,000 10,000 10,000 10,000 124.71.4518 Gas Tax -Section 2103 412,604 412,604 361,618 923,190 923,190 923:190 926,226 124.71.4519 Road Mass Rehab - 1,985,018 1,791,632 1,791,632 1,791,632 2,041,970 124.71.4647 r--- Misc Reimbursement - ,„e ,e,. - ,„o ,ee - a.ae ,ve - warar- - aann vn, - acoo say - a7,7,., Salaries & Benefits 124.71.4131.5111 Full Time Salaries 124.71.4131,5112 Part Time Salaries 124.71,4131.5113 Overtime 124.71.4131.SXXX Premium Pay 124.71,4131.5124 Sick Leave Buyback 124.71.4131.5125 Vacation Buyback 124.71A131.5XXX Fringe Benefits 124.71.4131.5156-7 Retirement-PERS 124.71.4131.5180 Leave Lump Sum 124.71.4131.5181-2 PIERS Unfunded Liability Pmt 124.71.4131.5999 Salary Savings Subtotal Material. & Services 124,71.4131.6110 Professional Services 124-71.4131.6050 Conferences & Meetings 124-71.4131,8147 Cellular Phones 124.71.4131.6210 Once Supplies 124.71.4131.8270 Special Department Supplies 124.71,4131,6330 Equipment Maint & Repair Assets 47,091 47,319 73,575 14,916 10,685 14,601 40,547 3,945 3,945 3,628 3,945 1,518 3,116 4,814 229 - - 229 - - - - - 767 - 295 295 - • - 1,418 - 591 591 - 11,269 11,270 17,751 4,153 2.960 2826 11,890 3,695 3,695 5,648 1,214 863 1,193 3,555 - - - 5,420 5,420 - 9,458 9,458 9,878 13,821 13,821 13,821 15,717 75,687 75,667 112,665 38,278 36,154 41,853 76,523 - - - - 58,492 39.910 - 1,200 1,200 35 1,200 1,200 300 1,200 1,100 1,000 901 1,100 1,100 207 1,100 550 550 358 Soo Soo 213 Soo 1,300 1,300 1,206 1,300 1,300 354 1,300 600 600 221 600 600 - 600 4,750 4,650 2,721 4,700 63,192 40,984 4,700 Costs 31.8104 Vehicle Maintenance Charges 168 168 761 168 168 168 281 31.8105 Fuel & Oil Charges 115 115 2,134 115 115 115 - 283 283 2,895 283 283 283 281 SUMMARY Adopted Am,.,,d.d 18-19 Adopted Budget Amended Projected Actual Proposed Budget Revenue Budget 2,329,700 Budget 2,329,700 A,-t..l 4,194,274 4,600,209 11-31-20) 4,600,209 4,599,687 4,737,281 Salaries &Benefits 75,687 75,687 112,665 38,278 36,154 41,863 76,523 Maintenance & Operations 4,750 4,650 2,721 4,700 63,192 40,984 4,700 Allocated Costs 283 283 2,895 283 283 283 281 Total Expenditures 80,720 80,620 118,281 43,261 99,629 83,130 81,504 Net Program Revenue/(Cost) 2,248,980 2,249,080 4,075,993 4,556,948 4,500,580 4,516,557 4,656,778 229 Fund: State Gas Tax Department: Public Services Division/Program: Landscape Maintenance(124-4141) a san ices 41.6130 Service Contracts 250337 250,337 243,543 250,337 - 250,337 261,736 41.6142 Electdcty 17,300 17,300 13,371 17,300 - 17,300 19,030 41.6143 Water 130,000 130,000 114,598 130,000 - 130,000 136,500 397,637 397,637 371,511 397,637 397,637 417,266 :seta Costa 41.8102 Property & Liability Charges 8.442 15,393 8,442 8,442 8,442 8,442 13.416 8,442 15,393 8,442 8,442 8,442 8,442 13,416 SUMMARY Revenue - - - - - - Salaries & Benefits- Maintenance&Operations 397,637 397,637 371,511 397,637 - 397,637 417,266 Allocated Costs 8,442 15,393 8,442 8,442 8,442 8,442 13,416 CapBal OWay - - - - - - - Total Expenditures 406,079 413,030 379,953 406,079 8,442 406,079 430,682 Net Program Revenue/(Cost) 406,079 (413,030) 379 953 (406,079) 8,442 406,079 430,682 230 Fund: State Gas Tax Department: Public Services Division/Program: Traffic Signal Maintenance (124-4150) Materials & Services 124.61.4150.6130 Service Contracts 124.61.4150.6142 Electricity 124.61.4150,6330 Equipment Maint 6 Repair Assets Costs 50.8102 Property, & Liability Charges 50.8104 Vehicle Maintenance Charges 50.8105 Fuel & Oil Charges 25,000 25,000 31,142 25,000 25,000 25,000 35,000 120,000 120,000 122,734 120,000 120,000 120,000 132,000 30,000 30,000 14,060 30,000 30,000 30,000 40,000 175,000 175,000 167,936 175,000 175,000 175,000 207,000 7,242 7,242 6,097 1,649 1649 - 2,056 2,056 - 10,947 10,947 6,097 SUMMARY Revenue Salaries & Benefits - - - - - - - Maintenance & Operations 175,000 -175,000 167,936 175,000 175,000 175.000 207,000 Allocated Casts 10,947 10,947 6,097 - - - - Capital Outlay - - - _ _ - - Total Expenditures 185,947 185,947 174,033 175,000 176,000 176,000 207,000 NetPmgram Revenue/(Cost) 186,947 185,947 174,033 175,000 175,000 175,000 207000 231 Fund: State Gas Tax Department: Public Services Division/Program: Street Maintenance (124-4161) 124.61.4151.5111 Full Time Salaries 530,274 523,106 236,973 238,413 238,413 247,707 324,369 124.61.4151.5112 Part Time Salaries - - - - - - 124.61.4151.5113 Overtime 18,837 18,837 22,486 15,064 15.064 28,695 - 124.61.4151-5XXX Premium Pay 20,344 7,512 - 263 3.143 264 263 124.61.4151.5121 Holiday Opt - No PERS 700 700 - - - - 124.61.4151.5124 Sick Leave Buyback 2,460 2,460 - - - - - 124.61.4151.5125 Vacation Buyback 70 70 - - 1,744 5,248 - 124.61.4151.5XXX Fringe Benefits 226,826 225,825 54,847 81,766 77,142 55,730 123,756 124.61.4151.5166-7 Retirement -PERS 43.277 43,277 15,454 19,457 19,457 21.937 37,192 124.61.4151.5180 Leave Lump Sum - 5.244 - - - - 124.61.4151.5181-2 PERS Unfunded Liability Pmt 110,781 110,781 115,693 71,548 71,548 71,548 120.606 124.61.4151.5999 Salary Savings (331,493) (331,493) - - - - - Subtotal 621,075 601,075 450,696 426,511 426,611 431,129 606,186 Materials & Services 124.61.4151.6011 Uniforms 10,051 10.051 6,606 10,051 10,051 10,051 10,051 124.61.4151.6030 Memberships 400 400 - 400 400 400 400 124.61.4151.6050 Conferences & Meetings 1,560 1,560 359 1,560 1,560 1,560 1,560 124.61.4151.6120 Other Contractual Services 86,500 106,500 95,539 86,500 81,345 86,500 91,500 124.61.4151.6142 Electricity, 16,000 16,000 14,487 16,000 16,000 16,000 17,600 124.61.4151.6147 Cellular Phones 500 500 773 3,760 3,750 3,750 5,750 124.61.4151,6210 Office Supplies 380 380 491 380 380 380 360 124.61.4151.6250 Maint. Dept. Supplies 27,000 27,000 22,955 27,000 27,000 27,000 27,000 124.61.4151.6251 Asphalt! Road Supplies 17,500 17,500 10,255 17,500 17.500 17,500 17,500 124.61.4151.6252 Traffic PaintlSupplies 10,000 10,000 1,676 10,000 10,000 10,000 10,000 124.61.4151.6253 CementlConst Mafl 10,000 10,000 4,812 10,000 10,000 10,000 10,000 124,61.4151.6254 Signs/Hard- 63.000 63.000 26,953 63,000 29,000 63,000 63,000 124.61.4151.6270 Other Supplies/Materials - - 14 - - - - 124.61.4151.6310 Buildings & Improv. Maint & Repair 1.000 11000 731 1,000 1,000 1,000 1,000 124.61.4151.6330 Equipment Maint & Repair 12,600 12,600 7.732 12,600 12,600 12,600 13.080 124.61.4151.6424 Capitalized Lease Payments 872 872 872 872 872 872 872 124.61.4151.6999 Non -Capital Equipment - - - - 10,403 - - Subtotal 257,363 277,363 194,263 260,613 231,860 260,613 269,693 Capital Assets Subtotal Allocated Costs 124.61.4151.8101 Admin & Overhead Charges 263,694 263,694 263,694 280,358 280,358 280.358 480,030 124.61.4151.8102 Property & Liability Charges 25,645 46,759 25,645 25,645 25,645 25,645 40,226 124.61.4151.8104 Vehicle Maintenance Charges 40,416 40,416 42,392 40.416 40,416 40,416 67,614 124.61.4151.8105 Fuel & Oil Charges 30,839 30,839 29,722 30,839 30,839 30,839 34,232 Subtotal 360,594 381,703 361,453 377,268 377,258 377,258 622,102 SUMMARY Revenue Salaries & Benefits 621,075 601,075 450,696 426,511 426,511 431.129 606,186 Maintenance & Operations 257,363 277,363 194,253 260,613 231,860 260,613 269,693 Allocated Costs 360,594 381,708 361,453 377,258 377,258 377,258 622,102 Capital Outlay - - - - - - - Total Expenditures 1,239,032 1,260,146 1,006,401 1,064,382 1,035,629 1,069,000 1,497,981 Net Program Revenue/(Cosa 1,239,032 1,260,146 1,006,401 1,064,382 1,035,629 1,069,000 (1,497,981)1 232 Fund: State Gas Tax Department: Public Services Division/Program: Street Lighting (124-4152) & Services 52.6142 Electricity 240,000 240,000 235,174 240,000 240,000 240,000 264,000 240,000 240,000 235,174 240,000 240,000 240,000 264,000 1MMARY .venue - - - - - - - lades & Benefits - - - - - - untenance&Operations 240,000 240,000 235,174 240,000 240,000 240,000 264,OC ocated Costs - - - - - - - ipilalOWaY - - - - - - - talExpenditures 240,000 240,000 235,174 240,000 240,000 240,000 264,00 4 Program Revenuel(Cost) (240000) (240,000) (235174) (240,000) (240,000) (240,000) 1264,00 233 Fund: Assembly Bill 939 Department: Public Service Division/Program: Waste Reduction (AB939) (129-4188) REVENUE Ad.p1cd A,.,,,,dcd 18-19 Adopted Budget Budget Actual Budget Amended Projected 11 31 �20) Au-1 Prop ... d Budget 129,00.4410 Interest Income - - - 4,525 - - 2,800 2,000 129.61.4629 Misc Reimbursement -Athens AS 939 170,000 170,000 228,049 170,000 170,000 170,000 170,000 129.00.4647 Miscellaneous Reimbursement - - - - - - 750 Grand Total 170000 170000 232,574 170000 170,000 172,800 172760 EXPENDITURES Salaries & Benefits 129.61.4188.5111 Full Time Salaries 101,816 102,736 57,495 48.342 48,342 42,482 84,746 129.61.4188.5112 Part Time Salaries 8,987 8,987 132 - - - - 129.61.4188.5113 Overtime 1,535 1,535 1,914 1,511 1,511 56a - 129.61.4188.5XXX Premium Pay 1,186 264 - 275 275 258 251 129.61.4188.5124 Sick Leave Buyback 890 890 - - - - 129.61.4188.5125 Vacation Buyback 1,900 1,900 - - 700 1,936 - 129.61.4188.SXX% Fringe Benefits 21,629 21,631 9.484 15,237 14,537 9,698 16,864 129.61.4188.5156-7 Retirement-PERS 6,237 6,237 4,403 4,973 4,973 3,687 15,317 129.61.4188.5180 Leave Lump Sum - - - - - - 129.61.4188.5181-2 PERS Unfunded Liability Pint 15,967 15,967 16,673 18,286 18,286 18,286 23,893 129.61.4188.59:9 Salary Savings - - - - - - - Subtotal 160,147 160,147 90,081 88,624 88,624 76,916 141,071 Materials & Services 129.61.4188S030 Memberships 400 400 - 400 400 400 400 129.61.4188.6110 Professional Services a.000 8,000 8,074 9,500 9,500 9,500 9,500 129.81.4188.6120 Others Contactual Services 3,880 3,880 4,314 3,880 3,880 3,880 4,500 129.61.4188.6167 Community Awareness 16,200 16,200 6,482 16,200 16,200 16,200 16,200 129.81.4188.6210 Office Supplies 500 500 85 500 500 500 500 129.61.4188.6270 Special Department Supplies 5,000 5,000 400 5,000 5,000 5,000 3,900 129.61.4188.6330 Equipment Maint & Repair 600 600 a12 600 600 600 1.080 129.61.4188.6424 Capitalized Lease Payments 872 872 872 872 872 872 872 Subtotal 36,462 36AS2 20,839 36,952 36,952 36,962 36,952 Capital Assets Subtotal - - - - - - Allocated Costs 129.61.4188.8101 Admin & Overhead Charges 15,662 15,662 15,662 15,662 23,364 23,364 10,970 129.sl 4188.8102 Property & Liability Charges 2,607 4,753 2.607 2,607 2,607 2,607 5,724 Subtotal 18,269 20.415 18,269 18,269 25,971 25,971 16,694 Grand Total 213,868 215,014 129,189 143,846 161,647 139,838 194,717 SUMMARY -31-20� AO-1 Budget Revenue Budget 170.000 B.dg.t 170,000 A�1-1 232,674 Budget 170,000 (I 170,000 172,800 172,760 Salaries & Benefits 160,147 160:147 90,081 88,624 11,124 1,111 141,071 Maintenance & Operations 35,452 35452 20,839 3fi,952 36,952 36,952 3fi,982 Allocated Costa 18.269 20,415 18,269 18,269 25,971 25,971 16,694 Capital Outlay - - - - - - - Total Expenditures 213,868 216,014 129,189 143,846 151,547 139,838 194,717 Net Program Revenue/(Cost) 43868 46,014 103,385 26,156 18,453 32,962 21,957 234 Fund: Community Development Block Grant Department: Public Services Division/Program: Fair Housing(131.2244) a se"Ices 44.6120 Other Contractual Services 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Costs 1MMARY :venue ilaries & Bmelus rintenance & Operations 10,000 10,000 10,000 10,000 10.000 10,000 10,01 ocated Costs - - - - - - ipitalOutlay _ _ _ _ _ eat Expenditures 10,000 10,000 10,000 10,000 10,000 10,000 10,01 IProgram Revenue/(Cosy (10,000) (10,000) (10,000) (10000) (10000) (10,000) (1001 235 Fund: Community Development Block Grant Department: Public Services Division/Program: Program Administration (131-5120) REVENUE 131.61.4551 Federal Grants 766,361 766,361 708,236 732,715 1,282,868 400,000 805,400 131.61.4647 Misc Reimbursement - - - - - - 1,654 131.61.4856 Repayment of Loans 80,000 80,000 72,635 43,250 43,250 40,000 40,000 Grand Total 845 361 846,351 780,871 775,965 1,326,118 440,000 847,054 EXPENDITURES Salaries & Benefits 131.61.5120.5111 Fui Time Salaries 79,592 79,659 45,935 75.715 75,715 58,033 76,644 131.61.5120.5112 Part Time Salaries - - - - - - - 131.61.5120.5113 Overdma - - - - - - 131.61.5120.5XXX Premium Pay 267 - - 267 - - - 131.61.5120.5124 Sick Leave Buyback - - - - - - - 131.61.5120.5125 vacation Buyback - - - - - 670 - 131.61.5120.5XXX Fringe Benefits 14,107 14,107 6,538 13,111 13,505 11,111 13,501 131.61.5120.5156-7 Retirement-PERS 5,808 5,808 3,679 6,109 6,109 5,114 6,708 131.81.5120,5180 Leave Lump Sum - - - - - 2,297 - 131.61.5120.5181-2 PERS Unfunded Liability Pmt 14,867 14,867 15,527 22,463 22,463 22,463 29,662 131.131.5 20 5999 Salary Savings - - - - - - Subtotal 114,641 114,641 71,680 118,069 117,792 99,432 126,516 Materials & Services 131.61.5120.6010 Conferences & Meetings 250 250 101 250 250 50 150 131.81.5120.6052 Reimbursed Mileage 200 200 - 200 200 100 100 131.61.5120.6110 Professional Services 2,000 2,000 2,000 2,000 16.222 - 15,000 131.61.5120.6112 Accounting and Auditing 3.550 3,550 3,550 3,550 3,550 - 3,550 131.61.5120,6120 Other Contractual Services 250 250 57 250 250 150 150 131.61.5120.6170 Advertising & Publications 2,500 2,500 1,954 2,Soo 2,500 3,000 3.500 131.61.5120.6210 Office Supplies 1,000 1,000 390 1,000 1,000 700 1,000 131.61.5120.6330 Equipment Maint & Repair 250 250 45 250 250 200 200 131.61.5120.6424 Capitalized Lease Payments 600 600 509 600 600 300 - 131.81.5120.6999 Nan -Capital Equipment 2,000 2,000 200 2.000 2,000 2,000 1,500 Subtotal 12,600 12,600 8,805 12,600 26,322 6,500 25,150 Capital Assets Subtotal - - Allocated Costs 131.61.5120.6101 Admin & Overhead Charges 42,029 42,029 42.029 26,386 26,386 26.366 12,334 Subtotal 42,029 42,029 42,029 26,356 26,386 26,386 12,334 Grand Total 169,270 160,270 122,615 167,046 171,000 132,318 164,000 SUMMARY Revenue 846,361 846,361 780,871 775,965 1,326,118 440,000 847,054 Salaries & Benerns 114,:410 114,641 71,680 118,059 117,792 99,432 126,516 Maintenance& Operations 12,600 12,600 6,805 12,600 26,822 6,Soo 25,150 Allocated Costs 42,029 42,029 42,029 26,386 25,386 26,386 12,334 Capital Outlay - _ - - - Total Expenditures 169,270 169,270 122,614 157,046 171,000 132,313 164,000 NetProgram Revenue/(Cost) 677091 677091 658357 618920 1155118 307,682 683054 236 Fund: Community Development Block Grant Department: Public Services Division/Program: Community Subrecipients (131-6121) EXPENDITURES Salaries & Benefits Subtotal - - - - Materials & Services 131.61.5121.6120 Other Contractual Services 60,000 60,000 55,997 60,000 60,000 60,000 60,000 131.61,5121.6203 129:11 5,114 5,114 5,114 4,160 4,160 4,160 - 131.61.5121.6204 YWCA of San Gabrield Valley- MOW 5,000 5,000 5,000 5,000 5,000 5,000 - 131.61.5121.6207 Action Food Pantry 6,347 6,347 6,347 5,290 5,290 6,290 - 131.61.5121.6444 YWCA of SGV - Sr Cit Assistance 7,404 7,404 7,404 7,404 7,404 7,404 - 131.61.5121.6461 Lave Inc Crisis Intervention 3,968 3,968 - - - - - 131.61.5121.6462 Assistance League of Covina Valley 1,592 1,592 1,592 1,460 1,460 1,460 - 131.61.5121.6466 Corys Kitchen 4,650 4,650 4,650 4,260 4,260 4,260 - 131.61.5121.6467 ESGV Coalition for Home 5,114 5.114 5,104 4,686 4,686 4,686 - Subtotal 99,189 99,189 91,208 92,260 92,260 92,260 60,000 Capital Assets Subtotal - - Allocated Costs Subtotal - Grand Total 99,189 99189 91208 92,260 92260 92260 60000 1MMARY venue lades & Benefits - - - - - - tintenance&Operations 99,189 99,189 91,208 92,260 92,260 92,260 60,0( ..is Costs Costs - - - - - - - IOutlay - - - - tal Expenditures 99,189 99,189 91,208 92,260 92,260 92,260 60,01 t Program Revenuel(Cost) (99,189) (99,189) (91 2081 (92,260) (92,260) (92,260) (60 01 237 Organization of the Budget Document The Budget document is comprised of the following sections: Citv Manager's Budget Message The City Manager's Budget Message is a transmittal letter addressed to the Mayor, City Council, and Citizens of West Covina that introduces the FY 2020-21 annual budget. The Budget Message outlines the organizing principles of the budget and the assumptions on which the budget was developed. The City Manager's Budget Message aims to provide the reader with highlights of the operating and capital budgets, and sufficient context to understand how and why the budgetary changes occurred between fiscal years. Financial Information This section provides the reader an understanding of the City's financial policies and budgetary practices. It describes the purpose of the budget, its development, reading the budget, and the financial and operational policies followed in the budget development and planning process. Additionally, this section provides a description of each of the City's funds, detail about the City's debt, and includes the resolutions for the appropriations limit and adoption of the budget. City Profile The City Profile provides a snapshot of the City for which the Budget has been developed. The purpose of this section is to give the reader an at -a -glance look at the City's organizational structure, demographic data, and other statistics. It also includes a matrix illustrating department/fund relationships. Budget Summaries The budget summaries section is the nuts and bolts of the Budget. It provides the following information: Summary of Changes in Fund Balance, Schedule of Revenues by Fund, Schedule of Revenue Detail by Fund, Schedule of Expenditures by Fund, Schedule of Expenditures by Fund and Category, Expenditures by Division and the Summary of Operating Transfers. Department Narratives The Department Narratives contain budget information for the basic organizational units of the City, its departments. Each department narrative presents the following information: ♦ Mission Statement —Each department has formulated a mission statement that presents the "what, for whom, and why" the department exists. ♦ Department Summary — Summary of the department's areas of responsibility and major business activities. 13 Fund: Community Development Block Grant Department: Public Services Division/Program: Careship (131-5136) Materials a Services 131.61.5136,6120 Other Contractual Services 6.000 6,000 5,490 6,000 6,000 6,000 5,000 Subtotal 6,000 6,000 5,490 6,000 6,000 6,000 5,000 Assets Costs lanes & Benefits intanance & Operations 6,000 6000 5,490 6,000 6,000 6,000 5rOi tal Expenditures 6,000 6,000 5,490 6,000 6,000 6,000 6,w, 238 Program Budget Analysis Department: Public Services Division/Program: Buildings (131-7001) EXPENDITURES Adopted Arn-ded 19-19 Adopted A ended Projected Pdaip—d A�tod Salaries S Benefits ------ Budget Budget A�tu.[ Budget (1�31�20), Budget 131,80.7001.5111 Full Time Salaries - - - - - - 131.80.7001.5XXX Premium Pay - - - - 131.80.7001.5XXX Fringe Benefits - - - - - 131.80.7001.5157 Refirement-PERS - - - - - - Subtotal Materials S Services Subtotal - - - - - - - Capital Assets 131.80.7001.7500 Buildings - 73.954 73,954 455,805 300,000 300,000 - Subtotal - 73,954 73,954 455,805 300,000 300,000 - Allocated Costs Subtotal Grand Total 73,954 73.954 465,806 300,000 300,000 SUMMARY tevenue - - - - - Waries & Benefits - - - - - - - Aaintenance8Operations - - - - - - - 0located Costs - - - - - - - ;apitalOutlay - 73,954 73,954 455,a05 300,000 300,000 - rotal Expenditures 73,954 73,954 465,805 300,000 300,000 - Jet Program Revenue/(Cost) (73,954) (73,954) (455,805) (300,000) (300,000) 239 Program Budget Analysis Department: Public Services Division/Program: Streets (131-7005) EXPENDITURES Salaries & Benefits 131.80.7001,5111 Full Time Salaries - - - - - - - 131.80.7001.5XXX Premium Pay - - - - - - 131.80.7001.SXXX Fringe Benefits - - - - - - 131.80.7001.5157 Retirement -PERS - - - - - - Subtotal - - - - - - Materials & Services Subtotal - - - - - Capital Assets 131.80.7005.7200 Streets - - - 100,000 100,000 - - Subtotal - - - 100,000 100,000 - Allocated Costs Subtotal - - - - - - - Grand Total 100,000 100,000 iUMMARY revenue - - - �alades & Benefits - - - - - - - laintenance&Operations - - - - - - - ,Ilocated Costs - - - - - - - :apOalOutlay - - - 100,000 100,000 - - 'otal Expenditures - - - 100,000 100,000 - - let Program Revenuel(Cost) (100,000) (100,000) 240 Fund: LA County Park Bond Department: Public Services Division/Program: Del Norte Splash Pad (143-5172) REVENUE 143.61.454D Los Angeles County Grants 41,113 383,069 23,980 45,074 50,000 31,227 632,000 143.61.4647 Miscellaneous Reimbursement - - - - - - 154 Grand Total 41113 383069 23980 45074 50000 31227 632154 EXPENDITURES Salaries & Benefits 143.61.5172.5111 Full Tune Salaries 13,738 13,805 7714 11,560 11,560 12,211 12,137 113 11.5172.5112 Pad Time Salaries - - - - - - - 143.61.5172.5113 Overt- - - - - - - - 143.61.5172.5XXX Premium Pay 68 - - - - - - 143.61.5172.5124 Sick Leave Buyback - - - - - 350 - 143.61.5172.5125 Vacation Buyback - - - - - fi78 - 143.61.5172.5XXX Fringe Benefits 4,346 4,347 1714 2,856 2856 2,947 2,936 143-61.5172.5156-7 Retirement -PERS 1,106 1,106 618 932 932 1,069 1,146 143.61.5172.5180 Leave Lump Sum - - - - - - - 143.61.5172.5181-2 PERS Unfunded Liability Poe 2,832 2,832 2,957 3,429 3,429 3,429 5,067 143.81,5172,5999 Salary Savings - - - - - - Subtotal 22,090 22,090 13,002 18,777 18,777 20,684 21,286 Materials & Services 1143�61 17 .1141 Water - - - - - - - 143.61.5172.6270 Special Depadment Supplies 6,000 6,000 2,847 8,000 6,000 4,000 6,000 143.81.5172.6330 Equipment Maint 8 Repair 10,000 10,000 3,854 10.000 10,000 5,000 10,000 143.61.5172.6999 Non -Capital Equipment 3,000 3,000 - 3,000 3,000 1,500 3,000 Subtotal 19,000 19,000 5,701 19,000 19,000 10,500 19,000 Capital Assets Subtotal Allocated Costs 143.61.5172.8101 Achim & Overhead Charges 7,628 7,628 7,628 2,946 2,946 2,946 4,269 143.67.5172.8104 Vehide Maintenance Charges 1,439 1,439 1,342 1,439 1,439 1,439 2,407 143,11-1172-1111 Fuel & Oil Charges 2,912 2,912 1.555 2,912 2,912 2,912 158 Subtotal 11,979 11,979 10,625 7,297 7,297 7,297 6,834 Grand Total 53,069 53,069 30228 45074 45,074 38,481 47,120 SUMMARY Revenue 41,113 383,069 23,980 45,074 50,000 31,227 632,154 Salaries & Benefits 22,091 22,090 13,002 18,777 18,777 20,684 21,286 Maintenance & Operations 19,000 19,000 6,701 19,000 19,000 10,500 19,000 Allocated Costs 11,979 11,979 10,525 7,297 7,297 7,297 6,834 Capital Outlay _ _ _ Total Expenditures 53,069 53,069 30,228 45,074 45,074 38,481 47,120 Net Program Revenuel(Cost) 119958 330,000 (6,248) 4,926 7,254 585,034 241 Fund: Senior Meals Program Department: Public Services Division/Program: Meal Grant (146-5186) Interest Income - - 904 - - 210 - Federal Grants 174,218 174,218 162,378 174.218 174,218 174,218 174,218 Miscellaneous Reimbursements - - - - - - 3,956 Meals Program Donations 40,000 40,000 32,330 40,000 40,000 30,000 30,000 146.61.5186.5111 Full Time Salaries 146.61.5186.5112 Part Tme Salaries 146.61.5186.5113 Overtime 146.61.5186.SXXX Premium Pay 146.61.5186.5124 Sick Leave Buyback 146.61.5186.5125 Vacation Buyback 146.61.5186.SXXX Fringe Benefits 146.61.5186.5156.7 Retirement -PERS 146.61.5186.5180 Leave Lump Sum 146.61.5186.5181-2 PIERS Unfunded Liability Pmt 146.61.5186.5999 Salary Savings Materials & Services 146.61.5186.6011 Uniforms 146.61,5186,6120 Other Contractual Services 146.61.5186.6158 Meals 146.61.5186.6270 Other Supplies/Materials 146.61.5186.6330 Equipment Maint & Repair 146.61.5186.6424 Capitalized Lease Payments Assets Costs 86.8101 Admin & Overhead Charges 59,630 59,913 51,990 60,548 60,648 56,259- 63,670 45.303 43,928 31,259 45,529 45,529 42,250 47,786 283 - - - 1,000 1,000 640 - - 1,690 1,000 1.570 1,570 - - - 411 - 26,508 27,883 23,353 24,297 24,297 25,283 27.338 4,742 4,742 4,141 4,816 4,816 4,902 5,506 12,140 12,140 12,677 18,427 18,427 18,427 24,343 151,176 161,176 124,060 153,617 153,617 149,222 169,643 700 700 - 700 700 Soo 700 4,000 4,000 4,749 4,000 4,000 4,500 4,000 60,000 60,000 57,402 60,000 60,000 60,000 60,000 11,680 11,680 11,199 11,680 11,680 11,500 11,680 2,380 2,380 2,203 2,380 2,380 3,500 2,380 3,600 3,600 2,445 3,600 3,600 3,600 3,600 82,360 82,360 77,997 82,360 82,360 83,600 82,360 44,382 44,382 SUMMARY Revenue 214,218 214,218 195,612 214,218 214,218 204,428 208,174 Salaries & Benefits 151,176 151,176 124,060 153,617 153,617 149,222 169,643 Maintenance & Operations 82,360 82,360 77,997 82,360 82,360 83,600 82,360 Allocated Costs - - - - - - 44,382 Capital Outlay - - - - - Total Expenditures 233,536 233,536 202,057 235,977 235.977 232,822 296,385 NetPmgram RevenuegCost) _(193181 )19,318) (644S)____.(2`1,759)._. __i217591 R6,3941 (88211) 242 Fund: Used Oil Block Grant Department: Public Services DivisionlProgram: Integrated Waste Manangement (149-4180) 11 Full Time Salaries - - - - - - 12 Part Tme Salaries - - - - - - 13 Overtime - - - - - X% Premium Pay - - - - - - 24 Sick Leave Buyback - - - - - - 25 Vacation Buyback - - - - - - xx Fringe Benerds - - - - - - 56-7 Retirement -PERS - - - - - - 60 Retiree Medical Benefit - - - - 80 Leave Lump Sum - - - - - - 99 Salary Savings - - - - - - & Services 90.6120 Other Contractual Services - 29,118 28,975 13,000 13,000 13,000 13,000 50,6167 Community Awareness - - - 29,118 29,118 29,000 29,000 - 29,118 28,975 42,118 42,118 42,000 42,000 Capital Assets Allocated Costs 149.61.4180.8101 Admin & Overhead Charges - - - 1,466 1A66 1,466 1,680 Subtotal - - - 1,466 1,466 1,466 1,680 SUMMARY Revenue - - 57,154 29,000 29,000 29,000 29,000 Salaries & Benefits _ _ _ - - - Maintenance &Operations - 29,118 2B,975 42,118 42,118 42,000 42,000 Allocated Costs _ _ _ 1,466 1,466 1,466 1,680 Capital Outlay _ _ - - - - Total Expenditures 29,118 28,975 43,584 43,584 43,466 43,680 Net Program R.ve.ueltCost) 29,118 28,179 14,584 14,584 14,466 14680 243 Fund: Summer Meals Program Department: Public Services Division/Program: Summer Lunch (169-6166) REVENUE 159.61.4551 Summer Meals Program 17,000 17,000 3,171 - 28,000 3,OOD - Grand Total 17,050 17,000 3177 28,000 3,000 EXPENDITURES Salaries & Benefits 159.61.5166.5111 Full Time Salades - - - - - - - 159.61.5166.5112 Ti1,551 Part me Salaries 100 ,6,551 1 2,236 - - - 159.61.5166.5113 Overtime - - - - - - - 159.61.5166.5XXX Premium Pay - - - - - - - 159.51.5166.5124 Sick Leave Buyback - - - - - - - 159.61.5166.5125 Vacation Buyback - - - - - - - 159.61.5166.SXXX Fringe Benefits - 49 70 - - - - 159.61.5166.5156-7 Retirement -PERS - - - - - - - 159.61.5166.5160 Retiree Medical Benefit - - - - - - - 159.61.5166.5180 Leave Lump Sum - - - - - - - 159.61.5166.5999 Salary Savings - - - - - - - Subtotal 1,600 1,600 2,306 - - - - Materials & Services 159.61,5166.6158 Meals 15,400 15,400 7,151 - - - - Subtotal 15,400 16,400 7,161 - - - - Capital Assets Subtotal - - - Allocated Costs Subtotal - - - - - - - Grand Total 17,000 17000 9,467 SUMMARY . r Revenue 17,000 17,000 3,171 - 28,000 3,000 - Salaries & Benefits 1,600 1,600 2,306 - - - - Maintenance & Operations 15,400 15,400 7,151 - - - - Allocated Costs - - - - - - Capital Outlay - - - - - - - Total Expenditures 17,000 17,000 9,457 - - - - Netprogrem RevenuellCost) 6,286 28,000 3000 244 Fund: Construction Tax Department: Public Services Division/Program: City Buildings (161.4144) 61.00.4410 Interest income - - 1,360 - - 900 - 61.61.4170 Construction Tax 70,000 70,000 154.938 70,000 70,000 100,000 70,000 Materials 8 Services 161.61.4144.6310 Building 8lmprov. Maim & Repair 20,000 20,000 16,290 20,000 20.000 12,816 20,000 Subtotal 20,000 20,000 16,290 20,000 20,000 12,816 20,000 Assets Costs 58.8101 Admin 8 Overhead Charges 58,8102 Property 8 Liability Charges SUMMARY Adopted A,,cndcl la-1 q Adopted Ann-drd Projected P'.P.-I Revenue 70,000 70,000 156,298 70,000 70,000 100,900 70,000 Salaries 8 Benefits - - - - - - - Mainlenance6Operations 20,000 20,000 16,290 20,000 20,000 12,816 20,000 Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures 20,000 20,000 16,290 20,000 20,000 12,816 20,000 Net Program Revenuel(Cost) 50,000 50,000 140,008 50,000 50,000 88,084 50,000 245 Park Acquisition Fund 5124/20208:52 AM Department: Community Services DivisionlProgrem: Park Acquisition e 18-19 18.19. 19 20 fB 20 ` 19 2q 19.20 2ti" 21 Adopted Amended 18 19 Adopted Amended P ) ted En 4 red Prop ec Budge[ Budge¢. Actual Budget (M1 31-29)' Aetuai (3 31 201 Budge' 69.00.4823 Proceeds from Sale 3,900,000 3,900,000 - 1,903.794 'rand Total 3,900,000 3,900,000 856 1,903,794 EXPENDITURES �a } „� Px Salaries & Benefits Subtotal - - - - - - - Materlals & Services Subtotal _ _ _ _ Capital Assets 169s5.9500.9300 Transfer Out - - - 921.680 921,680 - - - Subtotal _ - - 921,680 921,680 - - - Allocated Costs Subtotal - Grand Total 921,680 921,680 SUMMARY ¢avenue 3,900,000 3,900,000 856 1,903,794 - - - 3alarie58 Benefits _ _ daintenance a Operations - - - - - - - - \Ilocated Costs :apitelOuilay 921,680 921,680 - - - fotsl Expenditures - - - 921,680 921,680 - - - JetProgramR—nual(COst) 3900,000 3900000 856 982114 (921680) 246 Fund: Maintenance District #1 Department: Public Services Division/Program: District Maintenance (181.4145) REVENUE 181.00A410 Interest Income 11,000 11,000 20,515 13,000 13,000 18,000 16,000 181.61.4010 Property Tares 460,000 460,000 564,664 460,000 460,000 500,000 500,000 181.61.4014 ResiduallExcess Taz Increment - - 1,282 - 100 - 181.61.4647 Miscellaneous Reimburament - - - - - - 2.809 Grand Total 471,000 471 000 $86 61 473,000 473 000 518,100 518,11091 Salaries & Benefits 181.61.4145.5111 Full Time Salaries 181.61.4145,5112 Pan Time Salanes 181.61.4145.5113 Overtime 181s1.4145.5XXX Premium Pay 181.61.4145,5124 Sick Leave Buyback 181.61.4145,5125 Vacation Buyback 181.61.4145.SXXX Fringe Benefits 161.61.4145,5156-7 Retirement -PERS 181.61.4145.5180 Leave Lump Sum 181.61.4145.5181-2 PERS Unfunded Liability Pmt 181.61.4145.5999 Salary Savings Materials & Services 181.61.4145.6130 Service Contracts 181.61.4145.6142 Electricity 181.61.4145.6143 Water 181s1.4145.6270 Other Supplies/Materials Assets Allocated Costs 181.61.4145.8101 Admin & Overhead Charges 181.61.4145.8102 Property & Liability Charges Subtotal 73,412 58,727 48,696 45,298 45,298 40,775 55,996 395 395 503 469 469 - 481 339 339 - - - 120 - 516 201 - 144 144 144 207 1,060 1,060 33 - - 812 1,000 1,010 1,010 237 - - 1,517 1,000 22,988 22,988 11,948 14,644 14.644 13,117 16,341 5,813 5,813 3,408 3,679 3.679 3,576 4.528 1,650 1,650 - - - 912 - 14,879 14,879 15,540 14,946 14.946 14,946 20.019 122,062 107,062 80,365 79,180 79,180 75,921 99,572 80,777 106,507 92,768 140,377 139,877 140,377 145,728 6,000 6,000 4,838 6,000 6,000 6,000 6,600 64,000 64,000 52,702 64,000 64,000 64,000 67,200 5,000 5,000 - 5,000 5,000 5,000 5,000 155,777 191,507 150,308 215,377 214,877 215,377 224,628 45,828 45,828 35,330 38,383 38,383 38,383 46.224 3,586 5,538 3,586 3,586 3,586 3,586 10.742 49,414 52,366 39,916 41,969 41,969 41,969 66,966 SUMMARY Revenue 471,000 471,000 586,461 473.000 473,000 518,100 518,809 Salaries & Benefits 122,062 107,062 80.365 79,180 79,180 75,921 99,572 Maintenance & Operations 155,777 181,507 150,308 215,377 214,877 215,377 224.528 Allocated Costs 49,414 52,366 39,915 41,959 41,959 41,969 56.966 Capital Outlay - - - - - - Total Expenditures 327,253 340,935 270,589 336,526 336,026 333,267 381,066 Net Program Revenuel(Cost) 143,747 130,065 315,873 136,474 136,974 184,833 137743 247 ♦ Organizational Chart — Overview of the department's basic organization and positions. ♦ Expenditures by Funding Source — The table and graph provide information on the funding sources for the budgeted expenditures. ♦ Expenditures by Category — The table and graph provide information on budgeted operating expenditures organized by personnel and maintenance and operations. ♦ Goals and Objectives — Departments are comprised of smaller organizational units that allow the department to attain its mission. ♦ Accomplishments — This section lists a department's achievements over the past fiscal year. ♦ Expenditure Summary by Division — These tables provide line -item budgetary detail for the department. Capital Improvement Program This section looks at the City's five-year capital improvement program, funding sources, project descriptions, and the specific projects being funded in the current budget year. Schedule of Positions The Schedule of Positions section includes the titles of the Full Time Equivalent (FTE) positions authorized for each department. A comparative table that provides four years of data is also presented in this section, along with a summary of changes from the prior year amended to the current year adopted. Glossary of Terms Budget documents may be difficult to read and may contain terms unfamiliar to the reader. This section covers key terms used throughout the budget document and in the budgeting process in general. 14 Fund: Maintenance District #1 Department: Public Services Division/Program: National Pollutant Discharge Elimination System (NPDES) (181-4189) aaterials & services 161.61.416a.6130 service Contracts 10,000 10,000 10,000 10.000 10,000 10,000 10,000 Subtotal 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Assets Costs JMMARY ,venue - - - - - - lanes & Benefits- iintenante & Operations 10,000 10,000 10,000 10,000 10,000 10,000 10,01 oratee Costs - - - - - - - ipOalOuOay - - - - - - tal Expenditures 10,000 10,000 10,000 10,000 10,000 10,000 10,01 l program Revenuel(Cost) (10000) (10000) (10000) (10000) (10,000) (10000) (10,01 248 Fund: Maintenance District #1 Department: Public Services Division/Program: CIP - Parks (181.7004) EXPENDITURES - Salaries & Benefits Subtotal Materials & Services Subtotal - - - - - - Capital Assets 181.80.7004.7700 Parks 140,000 105,760 105,700 - 150,240 - - Subtotal 140,000 105,760 105,700 - 150,240 - - Allocated Costs Subtotal - - - - Grand Total 140,000 105,760 106,700 150,240 SUMMARY tevenue - - - - - War. & Benefits - - - - - - - 4aintenance&Operations - - - - - - - Nowted Costs - - - - - - - ;apitalOutlay 140,000 105,760 105,700 - 150,240 - - Fotal Expenditures 140,000 105,760 105,700 - 150,240 - - Jet Program Revenue/(Cost) (140000) (105760) (105700) (160,240) 249 Fund: Maintenance District #2 Department: Public Services Division/Program: District Maintenance (182-4145) REVENUE 182.00.4410 Interest Income 3,000 3,000 6,318 5,000 5,000 5,000 5,000 182.61.4010 Property Taxes 144,000 144,000 170,834 144.000 144.000 144,000 144,000 182.61.4647 Miscellaneous Reimbursement - - - - - - 1,981 Grand Total 147 000 147,000 177152 149 149,000 149,000 150 1 & Benefits 145.5111 Full Time Salaries 145.5112 Part Time Salares 145.5113 Overhme 145.5XXX Premium Pay 145.5124 Sick Leave Buyback 145.5125 Vacation Buyback 145.5XXX Fringe Benefits 145.5156-7 Retirement -PERS 145.5180 Leave Lump Sum 145.5181-2 PERS UMunded Liability Pmt 145.5999 Salary Savings js & Services 4145.6130 Service Commcts 145.6142 Sectricily 4145.6143 Water 4145.6250 Maim. Dept. Supplies Assets Allocated Costs 182.61,4145.8101 Admin 8 Overhead Charges 182.61.4145.8102 Property & Liability Charges 42,675 42.675 29,859 31,419 31,419 37,132 41,036 395 395 432 - - - 481 339 339 - 469 469 120 - - - - 108 108 108 108 880 880 - - - 475 - 1,000 1,000 72 - - 1,103 1,000 13,746 13,746 6,818 9,458 9,458 9,065 10,478 3,416 3,416 2,114 2,555 2,555 2,310 3,205 1,650 1,650 - - - 912 - 8,744 8,744 9,132 10,810 10,810 10,810 14,170 72,845 72,845 48,428 54,819 54,819 62,036 70,478 23,551 23,645 21,536 63,311 63,011 63,311 68,051 620 620 534 820 620 620 682 8,000 8,000 8,111 8,000 8,000 8,000 8,400 1,000 1,000 - - - - - 33,171 33,265 30,181 71,931 71,631 71,931 77,133 16,547 16.547 16,547 8,455 8,455 8,455 19,351 e, 196 14.944 8,196 8,196 8,196 8,196 5,196 24,743 31,491 24,743 16,651 16,651 16,651 24,547 SUMMARY Revenue 147,000 147,000 177,152 149,000 149,000 149,000 160,981 Salaries 8 Benefits 72,845 72,845 48,428 54,819 54,819 62,035 70,478 Maintenance 8 Operations 33,171 33,265 30,181 71,931 71,631 71,931 77,133 Allocated Costs 24,743 31,491 24,743 16,651 16,651 16.651 24,547 Capital Outlay - - - - - - - Total Expenditures 130,759 137,601 103,352 143,401 143,101 150,617 172,158 Net Program Revenue/(Cost( 16,241 9,399 73800 5,599 5,899 1,617 21,177 250 Fund: Maintenance District#2 Department: Public Services Division/Program: National Pollutant Discharge Elimination System (NPDES) (182-4189) 18-19 18-19 19-20 19.20MT1920 Adopted Amended 18-19 Adopted Amended Projected Propgyy9 Budget Budget Actual Budget. (1-31-20) Actual Burpd EXPENDITURES Salaries & Benefits Materials & Services 182.61.4189.6130 Service Contracts 2,000 2,000 2,000 5,000 5.000 5,000 5,000 Subtotal 2,000 2,000 2,000 5,000 5,000 5,000 5,000 Assets costs )MMARY venue - - - - - - - lanes & Benefits - - - - - - - drdenance&Operations 2.000 2,000 2,000 5.000 5,000 5,000 5,0f scaled Costs - - - - - - - pitalOutlay - - - - - - tal Expenditures 2,000 2,000 2,000 5,000 5,000 5,000 5,0f t Program Revenue/(Cost) (2,0001__.... _.(20OOL (2000) (5000) (5,000) (5000) (5,0t 251 Fund: Maintenance District #2 Department: Public Services Division/Program: CIP - Parks (182-7004) EXPENDITURES Salaries & Benefits Subtotal - - - - - Materials & Services Subtotal - - - - - Capital Assets 182.80.7004.7700 Parks - 173,220 173,160 156,780 - - Subtotal - 173,220 173,160 - 156,780 - - Allocated Costs Subtotal - - - - - - - Grand Total 173,220 173,160 156,780 iUMMARY - �alaries & BeneMs - - - - - - laintenance & Operations - - - - - - - ,Ibcated Costs - - - - - - - :apitalOutlay - 173,220 173,160 - 156,780 - - 'otal Expenditures - 173,220 173,160 - 166,780 - - let Program Revenuel(Cost) (173,220) (173,160) (156,780) 252 Fund: Maintenance District #2 Department: Public Services DivisionlProgram: Transfers (182-9500) 8 Benefits 8 Services DD.9184 Transfer Out 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 Capital Assets Subtotal Allocated Costs Subtotal 9 i$ 14 1-6ia9 ntA', C zi,tl $ t[etl x fR 1 y � � 0Ml o I'?a _x�1oTS^'"�n,H98e4 'r35,_'tS �zo _ .fit 13Mdivenue 253 Fund: West Covina Coastal Sage Scrub Community Facilities District Department: Public Services Division/Program: District Maintenance (183.4145) REVENUE 183.00.4190 Other Taxes 110.000 110,000 107.650 110,000 110,000 110.000 110,000 183.00.4410 Interest Income 1,600 1,600 3,064 1,600 1,600 2,250 2,000 183.00.4647 Miscellaneous Reimbursement - - - - - - 731 Grand Total 111,600 111 110,713 111,600 111,600 112,250 112,731 183.61 A145.5111 Full Time Salaries 183.61.4145.5112 Pad Time Salaries 183.61.4145.5113 Overtime 183.61.4145.5XXX Premium Pay 183.61.4145.6124 Sick Leave Buyback 183.61.4145.5125 vacation Buyback 183.61.4145.SXXX Fringe Benefits 183.61 A145.5156-7 Retirement -PERS 183.61A145.5180 Leave Lump Sum 183.61.4145.5181-2 PIERS Unfunded Liability Pmt 183.61.4145.5999 Salary Savings Subtotal Materials & Services 183.61.4145.6110 Professional Services 183.61.4145.6130 Service Contracts 183.61.4145.6142 Electricity 183.61.4145.6143 Water Assets Allocated Costs 183.61.4145 8101 Admin & Overhead Charges 183.61.4145.8102 Property & Liability Charges 10,848 10,848 6.766 9,290 9,290 5,504 13,287 69 69 - 69 - - - 400 400 - 400 - 295 - 890 890 - 890 - 591 - 3,380 3,380 1,427 2,874 2,874 1,837 3,455 903 903 476 751 751 482 1,164 - - - - - 3,698 - 2,312 2,312 2,414 4,498 4,498 4,498 6,146 18,802 18,802 11,083 18,772 17,413 16,905 23,062 10,000 10,000 269 - - - - 78,150 82,050 29,567 35,950 35,750 35,950 36,055 1,000 1,000 527 1,000 1,000 1,000 1,100 13,000 13,000 12,843 13,000 13,000 13,000 13,650 102,150 106,060 43,206 49,950 49,750 49,950 50,805 9,312 9,312 9,312 7,006 7,006 7.006 8,542 1,849 3,126 1,849 1,849 1,849 1849 2,632 11,161 12,438 11,161 8,855 8,855 8,855 11,174 SUMMARY Revenue 111,600 111,600 110,713 111,600 111,600 112,250 112,731 Salaries & Benefits 18.802 18,802 11,083 18.772 17,413 16,905 23,052 Maintenance & Operations 102,150 106,050 43,205 49,950 49,750 49,950 50,805 Allocated Costs 11,161 12,438 11,161 8,855 8,855 8,855 11,174 Capital Outlay - - - - - - - Total Expenditures 132,113 137,290 65,449 77,577 76,018 75,710 86,031 Net Program RevenueltCosQ 20513 25,690 45264 34023 35,582 36,540 27,700 254 Fund: West Covina Coastal Sage Scrub Community Facilities District Department: Public Services Division/Program: National Pollutant Discharge Elimination System (NPDES) (183-4189) Materials & Services �.. 183.61.4189.6130 Service Contracts 8,000 8,000 7,328 8,000 8,000 8,000 8,000 Subtotal 8,000 8,000 7,328 8,000 8,000 8,000 8,000 Assets Costs )MMARY venu lanes & Benefits iintenance& Operations 8,000 8,000 7,328 8,000 8,000 8,000 8,0( xated Costs - - - _ - _ _ pilal Outlay _ _ _ - _ _ _ tal Expenditures 8,000 8,000 7,328 8,000 8,000 8,000 8,0( t Program Revenue/(Cost) (8,000) (8,000) (7,328) (8,000) (8,000) (8,000) (8,0( 255 Fund: Maintenance District #4 Department: Public Services Division/Program: District Maintenance (184-4145) REVENUE Budget Budget Actual Budget - Budget 184.00.441D Interest Income 10,000 10,000 22,204 10,000 10,000 16,500 15,000 184.61.4623 Maintenance District Assessment 1,037,950 1,037,950 1,041,687 1,037,950 1,037,950 1,037,950 1,037,950 184.61.4647 Miscellaneous Reimbursement - - - - - - 4,110 Grand Total 11 047850 1047950 1,063,891 1,047,950 1,047,960 1,054,450 1057060 EXPENDITURES - Salaries & Benefits 184.61.4145.5111 Full Time Salaries 107,820 92,271 67,545 67,432 67.432 60,175 78,639 184.61.4145.5112 Part Time Salaries 395 395 409 - - - 481 184.61.4145,5113 Ovenime 964 964 - 1,320 1,320 120 1,320 184.61.4145.5XXX Premium Pay 745 294 - 155 155 156 310 184.61.4145.5124 Sick Leave Buyback 2,400 2,400 33 - - 1,131 1,000 184.61.4145.5125 Vacation Buyback 1,470 1,470 309 - - 1,680 1.000 184.61.4145.5XXX Fringe Benefits 33,601 33,598 16,055 22,110 22.110 21,956 24,207 184.61.4145.5156-7 Retirement -PERS 8,472 8,472 4,708 5,482 5,482 6,294 6,528 184.61.4145.5180 Leave Lump Sum 5,510 5,510 - - - 912 - 184.61.4145.5181-2 PIERS Unfunded Liability Pmt 21,686 21,686 22,648 21,572 21,572 21,752 28,862 184.61.4145.6999 Salary Savings - - - - - - - Subtotal 183,063 157,050 111,708 118,071 118,071 113,176 142,347 Materials & Services 1a4.61.4145.6110 Professional Services 3,993 21,989 16,290 - - - - 184.61.4145.6120 Other Contractual Services 20,000 20,000 20,000 20,000 - 20,000 20,000 184.61.4145.6130 Service Contracts 243,334 274,770 257,789 277,105 35,750 277,105 286,926 184.61.4145.6142 Electricity 25,000 25,000 23,712 25,000 1,000 26,000 27,500 184.61.4146.6143 Water 292,000 320,000 263,133 320,000 13,000 320,000 336.000 184.61.4145.6210 Office Supplies 140 200 195 200 - 200 200 184.61.4145.6270 Other Supplies/Matedals 17,850 10,000 3,846 10,000 - 10,000 10,000, Subtotal 602,317 671,959 584,966 652,305 49,750 652,305 680,626 Allocated Costs 184.61.4145.8101 Admin & Overhead Charges 121.704 121.704 121,704 73,800 73,800 73,800 168,670 184.61.4145.8102 Property & Liability Charges 11,289 20,584 11,289 11,289 11,269 11,289 28.873 Subtotal 132,993 142,288 132,993 85,089 85,089 85,089 197,543 '.. SUMMARY Adopted A.o.d.d 18-19 Adopted A ended Projorted Proposed Revenue Budget 1,047,950 Budget 1,047,950 Actual 1,063,891 Budget 1,047,950 (1-31-20) 1,047,960 Act..[ 1,054,450 Budget 1,067,060 Salaries & Benefits 183,063 167,060 111,708 118,071 118,071 113,176 142,347 Maintenance & Operations 602,317 671,959 584,965 652,305 49.750 652,305 680,626 Allocated Costs 132,993 142,288 132.993 85,089 85.089 85,089 197,543 Capital Outlay - - - - - - - Total Expenditures 918,373 981,307 829,666 855,465 252,910 850,570 1,020,516 Not Program Revenue/(Cost) 129,577 66643 234,225 192485 795040 203,880 36,544 256 Fund: Maintenance District #4 Department: Public Services Division/Program: National Pollutant Discharge Elimination System (NPDES) (184-4189) EXPENDITURES Salaries & Benefits Materials & Servkes 184.61.4189.6130 Service Contracts 75,000 75,000 70,438 75,000 75,000 75,000 75,000 suwul 75,000 75,000 70,438 75,000 75,000 75,000 75,000 Assets Costs SUMMARY Revenue - - - - Salaries 8 Benefits - Maintenance, 80peratims 75,000 75,000 70,438 75,000 75,000 75.000 75,000 Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures 75,000 75,000 70,438 75,000 75,000 75,000 75,000 Net Program Revenue/(Cosy 75,000 75,000 70,438 75000 5,000 75,000 75,000 257 FINANCIAL STRUCTURE The City provides a full range of services to its citizens. These include police, fire, emergency medical, street construction and maintenance, traffic signalization, parks, recreational, cultural and social, planning, building and safety, economic development, environmental, and general administrative services. Services are categorized into a departmental structure to afford similarity in services provided. Departments may receive funding from one or more funds. Through the budget process and ongoing activity, the City Council oversees the operation of the City, and sets forth community priorities and policies to be implemented by the City Manager. The City Manager directs the Department Heads in the administration of City programs and service delivery. The City Manager establishes administrative policy in areas under his purview. To monitor and evaluate departmental effectiveness, a project -performance program is utilized. Under this program, each department sets forth projects and programs to be undertaken during the fiscal year. Projects and programs may be one-time (with a specific completion date) or ongoing programs. A listing of each department's projects and programs is submitted at the beginning of the fiscal year as an overview of the department's work program. This information is compiled in the budget document and provides a detailed overview of the City's work program for the fiscal year. The more significant departmental projects and programs provide the basis for the departmental goals and objectives, and workload indicators included in the departmental budgets. Departmental work programs are updated periodically. Completed projects, completion dates, new projects undertaken, as well as specific actions completed in providing ongoing programs, are established and reviewed. This process provides an ongoing measure of departmental activity and effectiveness in meeting the City Council's priorities. Basis of Accounting and Budgeting The City's accounting system is organized and operated on a "fund basis" under which each fund is a distinct self -balancing accounting entity. A fund is "an independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created". Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, legal restrictions, or limitations on the revenue source. Governmental funds are classified into three broad categories: governmental (general, special, debt service, and capital improvement projects), proprietary, and fiduciary funds. Governmental funds include activities usually associated with typical or local government operations. Proprietary funds are financed and operated in a manner similar to private business enterprises, where the intent is to recover the cost of providing goods and services from user charges. Fiduciary funds are utilized in situations where the government is acting in a fiduciary capacity as a trustee or agent. 15 Fund: Maintenance District #4 Department: Public Services Division/Program: Parks (184-7004) 18.19 18-t9 19.20 19 20 'i9.20 20 21 Adopted Amended 18 19 Adopted. Amended Projected Proposer Budget Budget Actual Budget. (1-31-20{ Actual Budge'. EXPENDITURES Salaries & Benefits Subtotal - - - - - - Materials & Services Subtotal - - - - - Capital Assets 184.80.7004 7700 Parks 100.000 100,288 100,288 - 682,712 - - Subtotal 100,000 100,288 100,288 - 682,712 - - Allocated Costs Subtotal - - - - - - - Grand Total 100,000 100,288 100,288 - 682 712 - SUMMARY avenue - - - - - Wades & Benefits - - - - - - - Aaintenance & Operations - - - - - - - Vlocated Costs - - - - - - - :apitalOUtley 100,000 100.211 110,211 - 682,712 - - rotai Expenditures 100'000 100,288 100,288 - 682,712 - - let Program Revenuel(Cost( (100,0001 (100,288) (100,288) (682,712) 258 Fund: Maintenance District #4 Department: Public Services Division/Program: Transfers (184-9500) Materials & Services Subtotal Capital Assets Subtotal Allocated Costs Subtotal Grand Total SUMMARY Revenue 9,000 9,000 9,000 9,000 9,000 9,000 9,000 Salaries & Benefits - - - - - - - Maintenance &Operations - - - - - - - All ocatsd Costs - - - - - Capital Outlay - - - - - - - Total Expenditures - - - - - - - 259 Fund: Maintenance District #6 Department: Public Services Division/Program: District Maintenance (166-4145) REVENUE 186.00.4410 Interest Income 500 500 2,237 500 500 1,800 1,500 186.61A 23 Maintenance District Assessment 154,700 154,700 154,687 154,700 154,700 154,700 154,700 186.61.4647 Miscellaneous Reimbursements - - - - - - 1,129 Grand Total 165200 165200 158924 155.200 155,200 156,500 157329 EXPENDITURES Salaries & Benefits 186.61.4145.5111 Full Time Salaries 25,660 25,660 17,968 16,533 16.533 23,050 19,945 186.61.4145.5112 Pan Time Salaries 395 395 387 - - - 481 186.61.4145.5113 Overtime 26 26 - 43 43 22 - 186.61.4145.5XXX Premium Pay 233 233 - 96 96 96 96' 186.61,4145.5124 Sick Leave Buyback 710 710 - - - 215 - 186.61.4145.5125 Vacation Buyback 880 880 48 - - 387 - 186.61.4145.5XXX Fringe Benefits 8,441 8,441 4,209 5,806 5,806 7,980 7,574 186.61.4145.5156-7 Retirement -PERS 2,052 2,052 1,241 1,344 1.344 2,021 1,787 786.61.4145.51 So Leave Lump Sum 1,650 1,650 - - - 912 - 186.61.4145.5181-2 PERS Unfunded Liability Pmt 5,252 5,252 5.486 6,356 6.356 6,356 7,901 186.61.4145.5999 Salary Savings - - - - - - - Subtotal 46,299 46,299 29,338 30,178 30,178 41,039 37,784 Materials & Services 186.61.4145.6110 Professional Services 2,320 3,480 1,160 - - - - 186.61.4145.6130 Service Contracts 65,401 65,401 62,078 65,401 65,401 65,401 75,036 166.61.4145.6142 Electricity 3,000 3,000 2,652 3,000 3,000 3,000 3,300 186.61.4145.6143 Water 20,000 20,000 18,788 20,000 20,000 20,000 21,000 Subtotal 90,721 91,881 84,670 88,401 88,401 88,401 99,336 Capital Assets Allocated Coats 186.81.4145.8101 Admin & Overhead Charges 4145.8101 Admin & Overhead Charges 14.585 14.585 14,565 14,565 14,565 14,565 13.888 13.888 13�881 13,888 13,111 11,111 21,111 21,999 86 1`4 1 45.8102 Property& Liability Charges 5.027 9,485 5,202 5.202 5,202 5,202 4,570 Subtotal 19,592 24,050 19,767 19,090 19,090 19,090 32,569 SUMMARY Revenue 166,200 155,200 156,924 155,200 155,200 156,500 157,329 Salaries B Benefits 45.299 45,299 29,338 30,178 30,178 41,039 37,784 Maintenance & Operations 90,721 91,881 84,679 88,401 88,401 88,401 99,336 Allocated Costs 19.592 24,050 19,767 19,090 19,090 19,090 32,569 Capital Outlay - - - - - - Total Expenditures 155,612 161,230 133,784 137,669 137,669 148,530 169,689 Net Program Revenue/(Cost) 412 6,030 23,140 17,531 17631 7970 12,360 260 Fund: Maintenance District 46 Department: Public Services Division/Program: National Pollutant Discharge Elimination System (NPDES) (1864189) a a services 39.6130 Service Contracts 5,000 5,000 5,000 5,000 5,000 5.000 - 5,000 5,000 5,000 5,000 5,000 5,000 5,000 6,000 Assets SUMMARY Reverwe Salaries a Benefits - - - - - - - MaintenanceaOperations S,ODD S, OOD 5,000 5.000 5.000 5.000 - 5,000 AlI—W Costs - - - - - - - - CapitalOOtlay - - - - - - - TWWEzpeMNures 5,000 5,000 5,000 5,000 5,000 5,000 - 5,000 Net Program Revenue/(C—t( 5,00 5,000 51000 5000 5,000) ($,NO) (5,000 261 Fund: Maintenance District #6 Department: Public Services Division/Program: Parks (186-7004) EXPENDITURES - Salaries & Benefits Subtotal - - - - Materials & Services Subtotal - - - - - capital Assets 186.80.70047700 Parks - 376 673 - - - Subtotal - 376 673 - - - Allocated Costs Subtotal - - - - - - - Grand Tofal 376 673 SUMMARY Revenue - Salaries & Benefits - - - - - - - Maintenance & Operations - - - - - - Allocated Costs - - - - - - - Capital outlay - 376 673 - - - - Total Expenditures - 376 673 - - - - Not Program R—nuel(Cost( 376 673 262 Fund: Maintenance District #7 Department: Public Services Division/Program: District Maintenance (187-4145) REVENUE 187.00.4410 Interest income 2,000 2.000 2,494 2,000 2,000 1,800 1,800 187.61,4623 Maintenance District Assessment 170,821 170,821 173,457 170,821 170,821 170,B20 170,820 187.61A647 Miscellaneous Reimbursements - - - - - - 1,129 EXPENDITURES Salaries & Benefits 187.61.4145.5111 Full Time Salaries 187.61.4145.5112 Pad Time Salaries 187.61.4146.5113 Overtime 187.61.4145.5XXX Premium Pay 187.61.4145.5124 Sick Leave Buyback 187.61.4145.5125 Vacation Buyback 187.61A145.5XXX Fringe Benefits 187.61.4146.5156-7 Retirement -PERS 187.61A145S180 Leave Lump Sum 187.61.4145.5181.2 PERS Unfunded Uabifity Pmt 187.61.4145.5999 Salary Savings Subtotal Materials & Services 187.61.414&6110 Professional Services 187.61.4146,6130 Service Contracts 107.61.4145.6142 Electricity 187.61.4146.6143 Water Capital Assafs Allocated Coats 187.61.4145.8101 Admin & Overhead Charges 187.61.4146.8102 Property & Liability Charges Subtotal 25,660 25,784 18,143 16,492 16,492 26,779 19,945 395 395 392 - - - 481 26 26 - 43 43 22 - 233 108 - 96 96 96 96 710 710 - - - 215 - 900 900 48 - - 387 - 8,441 8,442 4,230 5,807 5,807 9,688 6,501 2,052 2,052 1,253 1,344 1,344 2,348 1,787 1,650 1,650 - - 912 - 5,252 5,252 5,486 6,356 6,356 6,356 7.901 45,319 45,319 29,551 30,138 30,138 46,803 36,711 2.345 3,518 1,173 - - - - 55,966 55,966 49.373 55,966 65,401 55,966 65,436 4,200 4,200 3,719 4,200 3,000 4,200 4,620 30,000 30,000 27,473 30,000 20.000 30,000 31.500 92,511 93,684 81,738 90,166 $8,401 90,166 101,656 23,710 23,710 23,710 13,703 13.703 13,703 27,334 3,572 6,613 3,572 3,572 3,572 3,572 4,606 27,282 30,223 27,282 17,275 17,275 17,275 31,940 SUMMARY Revenue 172.821 172,821 175,951 172,821 172,821 172,620 173,749 Salades & Benefits 45,319 45,319 29,551 30,138 30,138 46,803 36,711 Maintenance & Operations 92,511 93,684 81,738 90,166 88,401 90,166 101,556 Allocated Casts 27,282 30,223 27,282 17.275 17,275 17,275 31,940 Capital Outlay - - - - - - - Total Expenditures 165,112 169,225 138,571 137,579 135,814 154,244 170,207 Net Program Revenue/(cost) 7,709 3,596 37,380 35,242 37,007 18,376 3,542 263 Fund: Maintenance District #7 Department: Public Services Division/Program: National Pollutant Discharge Elimination System (NPDES) (187-4189) EXPENDITURES Salaries & Benefit Subtotal - - - - Materials & Services 187.61.4189.6130 Service Contracts 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Subtotal 5,000 5,000 6,000 5,000 5,000 5,000 5,000 Capital Assets Subtotal - - - - - Allocated Costs Subtotal - - - - - - Grand Total 5,000 5,000 5000 5,000 5,000 51000 5000 as & Ber efts rnance & Operations 5,000 5,000 5,000 5,000 5,000 5,000 5.000 red Costs - - - - - - - 11 outlay - - - - - - Expenditures 6,000 5,000 6,000 51000 6,000 5,000 5,000 264 Fund: Maintenance District #7 Department: Public Services Division/Program: CIP - Parks (187-7004) Salaries & Benefits Subtotal Materials S Services Capital Assets 187.80.7004.7700 Parks 40,000 41,586 1,586 Subtotal 40,000 41,586 1,586 Costs �:e."�a�r ,=�au`ng" x_, n��a� w_�"�=su�nes ?t>! a4 .•ir4i� � ��a Outlay 40,000 41,586 1,586 Expenditures 40,000 41,586 1,586 tat Program Revenuel(Cost) (40,000) (41,586) (1,686) 265 Fund: Citywide Maintenance District Department: Public Services Division/Program: Landscape Maintenance(188-4141) 188.61.4141.5111 Full Time Salaries 188.61.4141.5112 Part Time Salaries 188.61.4141.5113 Overtime 188.61.4141.5XXX Premium Pay 188.61,4141.5124 Sick Leave Buyback 188.61.4141.5125 Vacation Buyback 188.61.4141.SXXX Fdnge Benefits 188.61.4141.5156-7 Retirement -PERS 188.61A141.5180 Leave Lump Sum 188,61.4141.5181-2 PIERS Unfunded Liability Pmt 188.61A141.5999 Salary Savings Subtotal Materials & Services 188.61A141.6011 Uniforms 188.61.4141.6030 Memberships 188.61A141.6130 Service Contracts 188.61.4141.6147 Cellular Phones 188.61.4141.6210 Office Supplies 188.61.4141.6270 Special Department Supplies Capital Assets Subtotal Allocated Costs 188.61.4141.8102 Property & Liability Charges 44,319 26,205 21,452 32,017 32.017 32,013 32,504 157 - 488 257 257 120 - 415 24 - 191 191 192 191 1,370 1,370 - - - 636 - - - 436 - 16,316 10.127 6,111 12,273 12,273 12,567 12,897 3,542 6,614 5,736 2,604 2,604 2.824 2,947 9,066 - 9,576 9,576 9,576 13,029 75,135 44,340 33,787 56,919 66,919 68,364 61,868 380 380 - 380 380 380 350 220 220 15 220 220 220 220 285,210 285,210 273,182 357,210 356,810 357.210 499,144 1,600 1,600 1,044 2,100 2,100 2,100 2,100 200 200 226 200 200 200 200 22,000 22,000 409 22,000 22,000 22.000 22,000 309,610 309,610 274,876 382,110 381,710 382,110 524,044 5,879 10,719 5,879 5,879 5.879 5,879 19,908 5,879 10,719 5,879 5,879 5,879 5,879 19,908 SUMMARY Revenue Salaries & Benefits 75,185 44,340 33,787 56,919 56,919 58,364 61,868 Maintenance & Operations 309,610 309,610 274,876 352,110 381,710 382,110 524,044 Allocated Costs 5,879 10,719 5,579 5,879 5,879 5,879 19,905 Capital Outlay - - - - - - - Total Expenditures 390,674 364,669 314,542 444,908 444,508 446,353 505,820 Net Program Revenuel(Cost) 390674 364668 314542 444908 444,508 446,353 605,620 266 Fund: Citywide Maintenance District Department: Public Services DivisionlProgram: Street Lighting (188-4152) EXPENDITURES Salaries & Benefits 188.61.4152.5111 Full Time Salaries 19,416 19,512 13,625 18,057 18,057 10,724 21,426 188.61.4152.5112 Part Time Salaries - - - - - - - 188.61.4152.5113 Overtime 860 860 - 1,149 1,149 543 - 188.61.4152.5XXX Premium Pay 186 90 - - - - - 188.61.4152.5124 Sick Leave Buyback 470 470 - - - 250 - 188.61.4152.5125 Vacation Buyback - - - - - - 188.61.4152.5XXX Fringe Benefit 6.936 6,936 4,154 6,147 61147 3,455 6,407 188.61.4152.5156-7 Retirement - PER$ 1,565 1,565 1,113 1,476 1,476 958 1,601 188,61.4152.5180 Leave Lump Sum - - - - - - - 188.61.4152.5181-2 PERS Unfunded Liability Pmt 4,007 4,007 4,184 5,428 5,428 5,428 7,078 188.61.4152.5999 Salary Savings - - - - - - Subtotal 33,440 33,440 23,075 32,258 32,258 21,353 36,512 Materials & Services 188.61.4152.6011 Uniforms 1,984 1,984 1,026 1,984 1,984 1,984 1,984 188,61.4152.6120 Other Contractual Services 20,000 20,000 - - - - - 188.61.4152.6142 Electricity 1,000,000 1.000,000 949,564 1,000,000 1,000,000 1,000,000 1,100,000 188.61.4152.6270 Other Supplies I Materials 1,580 1,580 108 1,580 1,580 1,580 1,580 Subtotal 1,023,564 1,023,564 950,698 1,003,564 1,003,564 1,003,564 1,103,564 Capital Assets Subtotal - - - - - - Allocated Costs 188. 61 4152.8101 Adm. & Overheard Charges - - - - - - 73,806 188..61.4152.8102 Property & Liability Charges 16,491 30,069 16,491 16,491 16,491 16.491 36,658 188-61.4152.8104 Vehicle Maintenance Charges 3,504 3,504 6,197 3,504 3,504 3,504 5,862 188..61.4152.8105 Fuel & Oil Charges 4,975 4,975 3,227 4,975 4,975 4,975 5,202 Subtotal 24,970 38,548 25,915 24,970 24,970 24,970 47,722 Grand Total 1,081,974 1,095,552 999,687 1,060,792 1060792 1049892 1187798 as & Benefits 33,440 33,440 23,075 32,258 32,258 21,358 36,512 ce & Operations 1,023,564 1,023,564 950,698 1,003.564 1,003,564 1,003,564 1,103,564 led Costs 24,970 38,548 25,915 24,970 24,970 24.970 47.722 it Outlay - - - - - - Expenditures 1,081,974 1,096,552 999,688 1,060,792 1,060,792 1,049,892 1,187,798 267 The City's annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP) and provides for the general operation of the City. The modified accrual basis of accounting is used for governmental fund types and the accrual basis of accounting is used for proprietary fund types. The City Manager is authorized to transfer budgeted amounts between departments to assure adequate and proper standards of service. Budgetary revisions, which increase the combined appropriations in individual funds, must be approved by the City Council. The budgetary level of control is at the departmental level. Capital Improvement Program Each year, the City Council adopts a Capital Improvement Program (CIP), which identifies all of the major projects to be undertaken to improve facilities and infrastructure within the city. During the fiscal year, a separate CIP document that reflects the current year program and proposes a program of prioritized projects for the next five years is prepared. Department Heads submit all proposed projects for their department in the foreseeable future, along with their best cost -estimate. The request includes the year a project will commence, any funding sources that may be available with either future sources or ones which might have been previously designated, justification for the project, and on -going costs expected to occur after the project has been completed. The CIP budget team then compiles the information and presents a draft CIP program to the City Council. Projects are prioritized, based on City Council and staff input. Additional projects may be approved during the year by City Council action. Capital projects may be funded from a variety of funds, with the majority of projects funded from restricted funds. Allocated Costs As part of the City's effort to incorporate stronger cost accounting controls and methods, the cost of operating certain departments is allocated to user departments. This process is used to fund those departments that provide inter -departmental services. This allows these departments to operate in a manner similar to an Internal Service Fund. Allocated departments include fleet maintenance and replacement, insurance costs and workers' compensation. Fleet maintenance is budgeted based on a three-year average of the department's actual service usage and allocated based on actuals. Insurance and worker's compensation are based on projections from the Califonua Joint Powers Insurance Authority (CJPIA). Vehicle replacement is budgeted based on the vehicle or equipment's replacement cost divided by the life of the asset. 16 Fund: Sewer Maintenance Department: Public Services Division/Program: Sewer Maintenance (189-4160) 1:9.61.4160.5111 Full Time Salaries 19.61A 60.5112 PartTime Salaries 189.61.4160.5113 Overtime 189.61.4160.SXXX Premium Pay 189.61.4160.5121 Holiday Opt -No PERS 189.61.4160.5124 Sick Leave Buyback 189.61.4160.5125 Vacation Buyback 189.61.4160.5XXX Fringe Benefits 189.61.4160,5166-7 Retirement -PERS 189.61.4160.5180 Leave Lump Sum 189.61.4160.5191.2 PERS Unfunded Dabiay Pmt 189.61.4160.5999 Salary Savings Materials & Services 189.61.4160.6011 Uniforms 189,61.4160.6030 Memberships 189.61.4160.6050 Conferences & Meetings 189.61.4160.6120 Other Contractual Services 18961.4 160.61 42 Electricity 18961.4160 .61 47 Cellular Phones 189.61.4160.6270 Special Department Supplies 189.61.4160.6330 Equipment Maint & Repair 189.61 A 160.6424 Capitalized Lease Payments Allocated Costs 189.61.4160.8101 Adm. & Overhead Charges 189.61.4160.81.2 Property & Liability Charges189.61.4160.8103 VehiUe Replacement Charges 189.61.4160.8104 Vehicte Maintenance Charges 189.61.416..8105 Fuel & Oil Charges 719,972 729,071 301,180 217,744 217,744 299,368 392,320 20,279 20,279 13,063 19,326 19,326 19,306 - 18,340 9,240 1,396 550 550 552 1,681 4,000 4.000 397 1,000 1,000 106 1,000 3,200 3,200 1,457 3,000 3,000 4.690 2,000 1,100 1,100 333 - - 5,406 - 301,625 301.626 154,130 93,869 93,869 102,649 183.363 57,711 57,711 21,344 17,934 17,934 26,053 35,831 24,200 24,200 7,441 - - 715 - 147,729 147,729 154,280 103.718 103,718 103,718 144,166 (21,986) (298,838) - - - - - 1,276,170 999,318 655,021 467,141 467,141 562,563 760,361 9,047 9,047 3.164 9,047 9,047 2.738 9.047 250 250 231 250 250 - 250 4,000 4,000 1,200 4,000 4,000 - 4.000 105,541 105,541 65,744 136,541 106,541 76,985 111,661 10,000 10,000 6,518 10,000 10,000 6,837 11,000 2,500 2,500 1,678 2.500 2,500 2,857 4,500 9,420 9,420 10,451 9,420 9,420 13,539 13,000 17.900 17,900 17,785 17,900 17.900 22,472 20,880 872 872 872 872 872 972 872 159,530 159,530 106,643 160,530 160,630 126,400 175,210 146,098 266,385 292,631 146.098 146,098 146,098 31,840 24,700 24,700 34,208 24,700 24,700 24,701 41,322 15,617 15,617 16,597 15,617 15,617 15,617 13,230 186,415 306,702 343,436 186,416 186,416 186,415 86,392 SUMMARY Revenue Salaries & Benefits 1,276,170 999,318 655,021 457,141 457,141 562,563 760,361 Maintenance & Operations 159,530 159,530 106,643 160,530 160,530 126,400 175,210 Allocated Costs 186,415 306.702 343,436 186,415 186,415 186,415 86,392 Capital Outlay _ _ _ - - - - Total Expenditures 1,622,115 1,465,550 1,105,101 804,086 804,086 875,378 1,021,963 Net Program Revenue/(Cost) 1,622,115 1,466,560 1,106,101 804086 804086 875,378 1,021983 268 EXPENDITURES rls a Services .4153.6130 Service Contracts .4153,6143 Water Assets Costs Fund: Measure R Department: Public Services Division/Program: Street Sweeping (224-4163) 524,515 524,515 524,513 545,822 545,822 545.822 583,190 2,000 2,000 - 2,000 2,000 - - 526,515 526,515 524,613 547,822 547,822 545,822 583,190 es & Benefits - - - - -nance & Operations 526,515 526,515 524,513 547,822 547,822 ned Costs - - - - - tlOutlay - - - - Expenditures 626,515 526,515 524,513 547,822 547,822 545,822 583,190 545,822 683,190 269 Fund: Measure R Department: Public Services DivisiontProgram: Program Administration (224-5120) REVENUE 224.00.4410 Interest Income - - 22,151 - - 18,000 15,000 224.61.4110 Sales Tax 1,312,792 1,312,792 1,356,694 1,365,348 1,365,348 1,365,300 1,417,:00 224.61.4647 Miscellaneous Reimbursements - - - - - - 72 Grand Total 1,312,792 131 792 1,378,846 1,365 8 1,365,348 1,383,300 1,433,372 EXPENDITURES Salaries & aene8ts 224.61.5120.5111 Full Time Salaries 45,857 45,901 41,720 48,152 48,152 48,732 45,097 224.61.5120.5112 Pan Time Salaries - - - - - - - 224.61.5120.5113 Oven- - - - - - - - 224.61.5120.SXXX Premium Pay 46 - - - - - - 224.61 51 20 5124 Sick Leave Buyback - - - - - - - 224.61.5120.5125 Vacation Buyback - - - - - 99 - 224.61.5120.5XXX Fringe Benefits 9,274 9,276 5,752 9,065 9,065 8.329 8,266 224.61.5120.5156-7 Retirement -PERS 3,674 3,674 3,339 3,882 3,882 4,263 3.944 224.61.5120.5180 Leave Lump Sum - - - - - 4,594 - 224.61.51205181-2 PERS Unfunded Liability Pmt 9,404 9 404 9,822 14,274 14,274 14,274 17,439 2,24.61.5120:5999 Salary Savings - - - - - - - Subtotal 68,255 68,255 60,632 75,373 75,373 80,291 74,746 ds & Services .5120.6170 Advertising & Publications 2,500 2,500 918 2,500 2,500 - 2,500 .5120.6210 Office Supplies 2,000 2,000 - 2000, 2,000 - 2,000 .5120.6999 Non -Capital Equipment 500 500 - 500 500 - 500 at 51000 5,000 918 5,000 5,000 - 5,000 Assets .ad Casts 5120.:101 Admin& Overhead Charges 13,289 13,289 28,108 31,116 31,116 31.116 34,210 .5120.8102 Property & Liability Charges 3,458 6,305 6,926 3,458 3.458 3,458 29,758 al 16,747 19,694 35,034 34,574 34,574 34,574 63,960 SUMMARY Revenue 1,312,792 1,312,792 1,378,845 1,365,348 1,365,348 1,383,300 1,433,372 Salaries & Benefits 68.255 68,255 60,632 75,373 75,373 80,291 74,746 Maintenance & Operations 5,000 5,000 918 5,000 5,000 - 5,000 Allocated Costs 16,747 19,594 35,034 34,574 34,574 34.574 63,966 Capital Outlay _ _ Total Expenditures 90,002 92,849 96,686 114,947 114,947 114,865 143,712 Net Program Revenuel(Cost) 1,222,790 1,219,943 1,282,260 1,250,401 1,250,401 1,268,435 1,289,860 270 Fund: Measure R Department: Public Services Division/Program: Corridor Shuttle (Fixed Route) (224-5142) Benefits ials & Services 1,5142.6120 Other Cantractual Services 153,095 153,095 134,219 158,300 158.300 113,037 162,500 �tal 153,096 163,096 134,219 168,300 158,300 113,037 162,500 Assets costs SUMMARY Revenue _ - - Salaries & Benefits - - - - - - Maintenance & Operations 153,095 153,095 134,219 158,300 158,300 113,037 162,500 Allocated Costs - - - - - - - Capital Outlay _ _ _ _ _ Total Expenditures 153,095 153,095 134,219 158,300 158,300 113,037 162,500 Net Program Revenue/(Cost) 153,095 153,095 134,219 1158,300) 4168,300) 113,037) 162,500 271 Fund: Measure R Department: Public Services Division/Program: Dial -A -Ride (224-5143) EXPENDITURES Salaries & Benefits Subtotal - - - - - - - Materials & Services 224,61.5143.6120 Other Contractual Services 50,000 50,000 - 50,000 50,000 - - 100,000 Subtotal 50,000 50,000 - 50,000 s6,6po - - loo,wit capital Assets Subtotal - - - - - - Allocated Costs Subtotal - - - - - - - - Orand Total 50,000 50,000 60,000 50,OOo 100,0o0 MMARY ve us es & B—nuts - - - - - - 1 ntena7 &Ope20ans 50000 50,000 - 50, WO 50,000 - - 100,01 waled Costs - - - - - - - - pital0utlay - - - - - - - - lal Expenditures 54 000 50,000 - 50,000 So,o00 - - 100,01 t Program R.—oa/(Cost) (50000) (50000) (50000) (50000) (100,01 272 Fund: Measure R Department: Public Services Division/Program: Streets (224-7005) 18-19 18.19 : 19 20. 19 20 19.20 20 Adopted Amended 18-19. Adpptetl Amended Projected Prop— _ (1-3120) Actual Burg EXPENDITURES Salaries & Benefits 224.80.7005.5111 Full Time Salaries - - 8,255 - - - - 224.80.7005.5112 Pan Time Salaries - - - - - - 224.80.7005.5113 Overtime - - - - - - - 224.80.7005.5XXX Premium Pay - - - - - - 224.80.7005.5124 Sick Leave Buyback - - - - - - 224.80.7005.5125 Vacation Buyback - - - - - - - 224.80.7005.SXXX Fringe Benefits - - 3,238 - - - 224.80.7005.5156-57 Retirement -PERS - - - - - - - 224.80.7005.5180 Leave Lump Sum - - - - - - 224.80.7005.5181-2 PERS Unfunded Liabil8y Pmt - - - - - - 224.80.7005.5199 Salary Savings - - - - - - - Subtotal - - 11,494 - - - - Materials & Services Subtotal - - - - - - - Capital Asset 224.80.7005.7200 Streets 600,000 669,444 354,496 - - - - Subtotal 600,000 669,444 354,496 - - - - Allocated Cost Subtotal - - - - - - Grand Total 600,000 669,444 365,990 JMMARY ,venue rlaries & Benefits - - - - - - - 11,494 - - - - aintenance & Operations - - - - - - kicated Costs - - - - - - - lpitalOutlay 600,000 669,444 354,496 - - - - rtalExpentlttures 600,000 669,444 366,990 - - - - A Program Revenuel(Cost) (600,000) (669444) (365990) 273 Fund: Measure R Department: Public Services Division/Program: Traffic (224-7006) & Benefits 306.5111 Full Time Salaries 706.5112 Part Time Salaries 306.5113 Overtime 906.5XXX Premium Pay 306.5124 Sick Leave Buyback 306.5125 vacation Buyback D06.5XXX Fringe Benefits 006.5156-57 Retirement -PERS D06.5180 Leave Lump Sum 006.5181-2 PERS Unfunded Liability Print 006.5199 Salary Savings Subtotal Materials & Services Assets 7006 7800 Street Light & Traffic Signal Casts SUMMARY Salaries & Benefits Maintenance & Operations Allocated Costs Capital Outlay Total Expenditures 2,317 1,085 346 3,749 640.00 98.00 5600 794 255,000 255000 24.815 580,000 825,962 133.140 255,000 255,000 24,815 580,000 825,962 133,140 3,749 - - 794 255,000 255,000 24,815 580,000 825,962 133,140 255,000 255,000 28,564 580,000 825,962 133,934 274 Fund: Measure M Department: Public Services DivisionlProgram: Program Administration(235-5120) Interest Income - - 17,682 - - 18.000 15,000 Sales Tax 1,487,800 1,487,800 1,518,926 1,547,227 1,547.227 1,547,200 1.606,700 Miscellaneous Reimbursements - - - - - - 351 EXPENDITURES Salaries & Benefits 235,61,5120.5111 Full Time Salaries 27,599 27,599 - 19,172 19,172 21,096 27,6 8 235.61.5120.5112 Pad Time Salaries - - - - - - 235.61.5120.5113 Overtime - - - - - - - 235.fi1.5120.5XXX Premium Pay 46 46 - - - - - 235.61.5120.5124 Sick Leave Buyback - - - - - - - 235.6 120.5125 vacation Buyback - - - - - 99 - 235.81.5120.SXXX Fringe Benerd. 5,452 5,452 - 3.736 3,736 4,239 4.964 235.61.5120.5156-7 Retirement -PERS 2,213 2,213 - 1,545 1,545 1,845 2.41 235.61.5120.51:0 Leave Lump Sum - - - - - 2,297 - 235.61.5120.5181-2 PERS Unfunded Liability Pmt 5,664 5,664 - 5,681 5,661 5,681 10,717 235.81.5120.5999 Salary Savings - - - - - - Subtotal 40,974 40,974 30,135 30,135 35,257 45,803 Materials & Services Subtotal Capital Assets Subtotal - - - - - - Allocated Costs 235.615120,8101 Admin& Overhead Charges - - - 3, 587 3,587 3,587 32,620 Subtotal - - 3,587 3,587 3,587 32,620 Grand Total 40,974 40,974 33,722 33,722 38,844 78423 SUMMARY t Revenue 1,487,800 1,487,800 1,53008 1,547,227 1,547,227 1,566,200 1,622,051 Salaries & Benefits 40,974 40,974 - 30,135 30,135 35,257 45,803 Maintenance & Operations - - - - - - - Allocated Costs - - - 3,587 3,587 3,587 32,620 Capital Outlay - - - - - - - Total Expenditures 40,974 40,974 - 33,722 33,722 38,844 78,423 Net Program Revenuel(Cost) 1,446,826 1,446,826 1,534,608 1,513,505 1,613,505 1,626,356 1,543,628 275 Fund: Measure M Department: Public Services Division/Program: CIP - Streets (235-7005) EXPENDITURES Salaries & Benefits Budget Budget A,,tual Budget 11,31 m20) A�tp.f Budget 235.80.7005.5111 Full Time Salaries - - 1,539 - - 465 - 235.80.7005.5112 Part Time Salaries - - - - - - 235.80.7005.5113 Overtime - - - - - - - 235.80.7005.SXXX Premium Pay - - - - - - - 235.80.7005.5124 Sick Leave Buyback - - - - - - - 235.80.7005.5125 Vacation Buyback - - - - - - - 235.80.7005.SXXX Fringe Benefits - - 368 - 108 - 235.80.7005.5156-7 Retirement -PERS - - 122 - - 41 - 235.80.7005.5180 Leave Lump Sum - - - - - 235.80.7005.5181-2 PERS Unfunded Liability Pmt - - - - - - - 235.80.7005.5199 Salary Savings - - - - - - - Subtotal - - 2,029 - - 614 - Subtotal - - - - - - - Materials & Services Subtotal - - - - - - - Capital Assets 235.80.7005.7200 Streets 1,200,000 2.136,674 24,411 - 26,440 - - Subtotal 1,200,000 2,136,674 24,411 - 26,440 - - Allocated Costs Subtotal - - - - - - - Grand Total 1,200,000 2,136,674 24411 26,440 SUMMARY Revenue - - - - - - Salaries & Benefits Maintenance, &Operations - - - - - - - Allocated Costs - - - - _ Capital Outlay 1,200,000 2,136.674 24,411 - 26,440 - - TotsiExpendbures 1,200,000 2,136,614 24,411 - 26,440 - - Net Program Revenuef(Cost) 1200,000 2136674 24,411 26,440 276 Fund: Measure M Department: Public Services Division/Program: CIP -Traffic (235-7006) EXPENDITURES Salaries 6 Benefits Subtotal Materials 8 Services Subtotal Capital Assets 235.80,7006.7800 Street light 6 Traffic Signals 500,000 523,098 24,527 - 476,965 - - Subtotal 500,000 523,098 24,527 476,965 - - Allocated Costs Subtotal Grand Total 500,000 523,098 24,527 - 478966 - 5UMMARV tevenue- ialanes & Behefds daintenance 6 Operations - - - - - - - Ulocated Costs - - - - - - - :apitalOutlay 500,000 523,098 24,527 - 476,9% - - fotal Expenditures 500,000 523,098 24,527 - 476,965 - - 4et Program Revenuef(Cost) (500000) (523098) (24527) (476,965) 277 CITY FUND STRUCTURE A number of different funds are utilized to account for the City, the Successor Agency to the Former Redevelopment Agency, and the West Covina Housing Authority financial resources. Funds are classified into the following fund types: • General Fund • Special Revenue • Debt Service • Capital Projects • Proprietary • Private Purpose Trust The City has established multiple funds, under each fund type, to assist in accounting and record keeping for the City and outside agencies. GENERAL FUND TYPE General Fund (Fund 110) The General Fund is the City's largest single fund type and is used to account for unrestricted revenues. The City's General Fund is the main operating fund for non -restricted revenues, such as general taxes and fees. Appropriations may be made from the General Fund for City activities. This fund is used to account for basic City services such as police, fire, recreation, building, planning, and general administration. Within the General Fund, the City maintains non -spendable (not available) and unassigned (available) reserves that represent the unappropriated fund balance. SPECIAL REVENUE FUNDS Asset Seizure (Funds 116 and 117) Asset Seizure revenues are received based on the City's participation in drug -related asset seizures. Funds are received from federal and state agencies. These funds are restricted to uses that enhance the police department's activities. Air Quality Improvement Trust (Fund 119) In 1991-1992, the state passed AB 2766, the State's Air Quality Improvement Trust Fund. An increase in motor vehicle license fees collected by the State of California supports this state fund. The City receives a portion of the fees to enhance the City's clean air efforts. Proposition A (Fund 121) Under Proposition A, the City receives a portion of the '/z cent sales tax levied in Los Angeles County to provide transportation -related programs and projects. For years the City has sold its Proposition A funds to other cities in exchange for non -restricted General Fund dollars. Fund: Measure A Department: Public Services Division/Program: Program Administration (2365120) REVENUE 236.61.401D PmpertyTaxes 400,000 40D,000 - 400,000 400.000 - - - Grand Total 400,000 400,000 400,000 400,000 EXPENDITURES Salaries & Benefits 236.61.5120.5111 Full Time Salaries 70.000 70,000 - 70,000 70,000 - - - 236.61.5120.5112 Part Time Salaries - - - - - - - - 236.61.5120.5113 Overtime - - - - - - - - 236.61.5120.5XXX Premium Pay - - - - - - - - 236.61.5120.5124 Sick Leave Buyback - - - - - - - - 238.81.5120.5125 Vacation Buyback 236.61.5120.5XXX Fringe Benefits - - - - - - - - 238.61.5120.5156-7 R.Ur.ment-PERS - - - - - - - 236.61.5120.5180 Leave Lump Sum - - - - - - - - Subtotal 70,000 70,000 - 70.000 70,000 - - - Materiels & Services Subtotal - - Capital Assets Subtotal Allocated Coats 224.61,5120,8101 Abmin & Overhead Charges 5,261 5,261 - Subtotal - - - 5,261 5,261 - - Grand Total 70.000 70,000 75,261 75,261 SUMMARY Revenue 400,000 400,000 400,000 400,000 - - Sslaries & Benefits 70,000 70,000 - 70,000 70,000 - - - Mamtenance&Ope,aticns - - Allocat.d Costs - - - 5,261 5,261 - - Capital Outlay 1o1a1 Espenditures 70,000 70,000 - 75,261 75,261 - - - Net Program Revenue/(Coat) 330000 330000 324,739 324739 278 Fund: Measure A Department: Public Services Division/Program: CIP - Parks (236-7004) t8-t0 10-19 1920 -ZO 1920 19.20 20-21 Atlptetl A entletl 18-19 AtluPted Am detl Proje d F ,mHer d P peso. ZZ, Bud", Actual B"get 13 'I-t0) AC U (gat-20) 6 tlyei EXPENDITURES Salanesalam Is Subtotal - - - - - - - - Matedals & Services Subtotal - - - - - - - Caynal Asset 236.80 70N 7700 CIP Parks 330 000 330,000 - - - - - - Subtotal 330,000 330,000 - - Allocvted Coats Subtoal - - - - - - - - G..d Total 330,000 330,000 - - SUMMARY Revenue - - - - - - Salaries 8 Benelds- Maintenance8Opera m - - - - - - - Allo Wd Costs - - - - - Capital Outlay 330,000 330.000 - - - - - - TO l Expenditures 330,000 330,000 - - - - - - Net Program Revenue/(Cast( (330000) (330000) 279 Fund: Senate Bill 1 - Road Maintenance Rehabilitation Department: Community Development Division/Program: Traffic Engineering (237-4131) EXPENDITURES Salaries & Benefits Subtotal - - - - - - Materials & Services 237.95,9500,0124 Transfer Out - - - - - - - Subtotal - - - - - Capital Assets Subtotal - - - - Allocated Costs 237.71.4131.8104 Vehicle Maintenance Charges - - - - - - 237.71.4131.8105 Fuel & Oil Charges - - - - - - - Subtotal - - - - - - Grand Total SUMMARY Revenue - - 1,356,432 - Salaries & Benefits - - - - - - Maintenance & Operations - - - - - - - Allocated CostsCapital Outlay - - - - - - - Total Expenditures - - Net Program Revenuel(CosN 1,356,432 280 Fund: Fleet Management Department: Public Services Division/Program: Fleet Maintenance (365-4170) EVENUE 5.61.4430 Rental Income 259,982 259,982 261,263 200,000 200,000 - - 5.61.4647 Miscellaneous Reimbursement - - - - - 3,80 5.61.4750 Interfund Charges Veh Maint 531,858 531,858 837,281 531.858 531,858 531,900 888,21 5.61.4780 Interfund Charges -Fuel & Oil 600,000 600.000 597,862 600,000 600,000 600.000 600,OC 5.61A822 Contractual Reimbursement 31,545 31,545 31,581 - - - - and Total 1,423 385 1,423 385 1,727,966 1,331,858 1,331,858 1,131,900 1,492,04 Salaries & Benefits 365.61.4170.5111 Full rime Salaries 63,421 63,725 61,099 66,320 66,320 61.563 - 365.61.4170.5112 Part Time Salaries - - - - - 29,760 365.61.4170.5113 Overtime 596 552 2,087 - - 17.597 - 365.61.4170.SXXX Premium Pay 304 - - - - - - 365.61.4170.5121 Holiday Opt -No PIERS 500 500 - - - - - 365.61.4170.5124 Sick Leave Buyback 200 200 606 750 750 1,863 - 365.61.4170.5125 Vacation Buyback 2,500 2,500 - - - 1,304 - 365.61.4170.5XXX Fringe Benefits 26,145 26,189 30,675 27,100 27,100 29,878 - 365.61.4170.5156.7 Retirement -PERS 5,090 5,090 4,915 5,361 5,361 5,414 - 365.61.4170.5180 Leave Lump Sum 400 400 - - - 11,122 - 365.61.4170.5181-2 PERS Unfunded Liability Pmt 13,029 13,029 13,607 19,713 19,713 19,713 - 365.61.4170.5999 Salary Savings - - - - - - - Subtotal 112,185 112,185 112,990 119,2A3 119,243 148,454 29,760 Materials & SemVes 365,61.4170.6011 Uniforms 200 200 205 200 200 107 200 365.61.4170.6050 Conferences & Meetings 2,500 2,500 1,773 2,500 2,500 1,260 - 365.61.4170.6120 Other Contractual Services 18,000 18,000 20,582 18,300 18,300 16,671 18,300 365.61.4170s130 Service Contracts 28,000 21,000 5,566 28,000 28,000 17,392 18,000 365.61.4170.6141 Natural Gas 10,000 10,000 854 10,000 10,000 931 12,400 365s1.4170.6147 Cellular Phones 1,000 4,000 1,090 1,500 1,500 2,661 1,500 365.61.4170.6210 Office Supplies 600 743 - 500 500 200 Soo 36561.4170.6270 Other Supplies/Materials 6,000 6,000 3,246 6,000 13,571 6.000 6,000 365.61.4170.6319 Pool Car Usage 1,000 1,000 (842) 1,000 1,000 (171) - 365.61.4170.6325 Pans 50,000 49,406 39,047 50.000 50,000 57.840 60,000 365.61.4170.6329 Other Vehicle Sublet Repairs 630,000 530,000 481,476 630,000 631,947 511,000 482,000 365.61A170.6330 Equipment M & R 2,000 2,000 103 2,000 2,000 2.280 2,300 365.61A170.6417 Uninsured Losses 60,000 352,119 158,612 331,317 433,395 275.775 100,000 365.61.4170.6485 Fuel Usage 600,000 600,000 594,958 600,000 600,000 573,269 600.000 365.61.4170.6495 Depredation Expense - - 11,966 - - 11,000 - Subtotal 1,309,200 1,596,968 1,318,634 1,681,317 1,792,813 1,476,215 1,301,200 Caoital Assets I Allocated Costs 365.61.4170.8104 Vehicle Maintenance Charges 365.61.4170.8105 Fuel & Oil Charges 1,807 - - 5,470 2,904 - - 1,921 4,712 - 7,391 1MMARY Adopted Amended Budget 18 19 Actual Adopted Budget Amended Projected A�tu�l P,.P.e Budl� venue Budget 1,423,385 1,423,385 1,727,986 1,331,859 11-31-201 1,331,858 1,131,900 1,492,01 ladies &Benefits 112.185 112,185 112,990 119,243 119,243 148,454 29,7E 4ntenance & Operations 1.309.200 1.596.968 1,318,634 1,681,317 1,792,813 1,476,215 1,301,2( acated Costs - - 4,712 - - 7,391 - ipitalOuOay - - - - - - - tal Expenditures 1,421,385 1,709,153 1,436,336 1,800,560 1,912,066 1,632,060 1,330,9E t Program Revenue/(Cost) 2,000 (2857681 291,651 (468,702) (580,198) (500,160) 161,0E 281 Fund: Vehicle Replacement Department: Public Services Division/Program: Transfers Out (367-9500) REVENUE 367,00.4410 Interest Income - - 3,728 - - 1,450 2,000 367.61.4814 Proceeds from Auction - - 28,800 - - 430 - Grand Total 32628 11880 2000 EXPENDITURES Salaries 8 Benefits Subtotal - - - - - - Materials 8 Services 367.95.9500.911 C Transfer Out - General Fund 140,000 140,000 140,000 - - - - Subtotal 140,000 140,000 140,000 - - - - Capital Assets 367.31.3120.7170 Vehicles 8 Mobile Equipment - 254,582 - - 296,865 296,865 - Subtotal - 254,582 - - 296,865 296,865 - Allocated Costs Subtotal - - - - - - - Grand Total 140,000 394,682 140,000 296,865 296866 SUMMARY Revenue - - 32.528 - - 1,880 2,000 Salaries 8 Benefits - - - - - - - Maintenance 8Operations 140,000 140,000 140.. DOC - - - - Allocated Costs - - - - - - Capita Outlay - 254,582 - - 296,865 296,865 - Total Expenditures 140,000 394,582 140,000 - 296,865 296,865 - Net Program Revenuel(Cost) 140,000 394,582 107,472 296,865 294,985 2,000 282 Community Development COMMUNITY DEVELOPMENT DEPARTMENT MISSION STATEMENT: To make the City of West Covina a positive, interesting, and enjoyable place in which to live, play, and work by stressing the importance of a strong business community, livable neighborhoods, creation of housing, maintenance of the City's infrastructure, ensuring the construction of safe buildings, while providing professional customer service. The Community Development Department is responsible for development services for the City including the comprehensive land use plan, land development code, and enforcement of the City's Building Codes and Municipal Codes. The Department includes the Building Division, Community & Economic Development Division, Engineering Division and Planning Division. Buildina Division The Building Division is mainly responsible for the implementation and enforcement of City and State codes relating to the construction, remodeling, alteration, repair and demolition of buildings and structures located within the City, to ensure that they are built to code standards to safeguard life, health, property and public welfare. This is accomplished through a comprehensive plan review, permit issuance and a building construction inspection process. Code Enforcement Division The goal of the City's Code Enforcement Division is to promote and maintain a quality living environment for residents and visitors and to find solutions to problems resulting from violations of the City's Municipal Code. City Codes are developed to improve the health, safety, and welfare of the public. Compliance with City Codes helps to maintain healthy neighborhoods and creates an improved quality of life in our city. Code violations can detract from positive appearance while property maintenance promotes a quality aesthetic appearance throughout the city. Enforcing the City Codes includes conducting field inspections, documenting and abating problems, and responding to citizens' complaints. Community & Economic Development (CED) Division The Community & Economic Development Division (CED) manages Economic Development, Housing, and the Successor Agency to the former West Covina Redevelopment Agency. CED is the economic arm of the City, responsible for all economic development programs and efforts to enhance the economic base of the City. 283 Communitv Develooment Through a proactive marketing campaign that aggressively markets the City to prospective developers and tenants, CED looks to attract businesses and investment into the City. CED also provides entitlement assistance to new businesses, property owners, and developers. CED works collaboratively with other organizations. Housing is a vital component of CED, aimed at increasing and preserving affordable housing in West Covina. With the elimination of the former Redevelopment Agency, the duties of the Housing Successor Agency were transferred to the Community Development Commission (CDC), that acts as the City of West Covina Housing Authority. CED manages the Housing efforts including overseeing the Low/Mod Housing funds and administering the current Housing Preservation Loan Program, and the former First -Time homebuyer Program, Housing Improvement Loan Program, and the former Housing Preservation Loan Program. CED also monitors over 400 affordable housing units. In addition, CED manages the Successor Agency to the former West Covina Redevelopment Agency. CED oversees the City's efforts to wind down the operations of the former Redevelopment Agency. Currently, CED is in the process of selling the last two Successor Agency assets as required pursuant to the Long -Range Property Management Plan. In addition, CED prepares the Recognized Obligation Payment Schedule (ROPS) and oversees consultants. The West Covina Successor Agency reports to the Los Angeles County District 1 Consolidated Oversight Board. Engineering Division The Engineering Division is responsible for the design, construction, inspection, and administration of CIP projects; review of subdivision and development projects; traffic safety; assessment engineering; and sewer and storm water compliance. It is divided into two sections: Engineering Services and Traffic and Lighting Services. The Engineering Services Section prepares plans, specifications, estimates, and provides field inspections for all CIP projects. This section ensures that private developments conform to Conditions of Approval approved by the Planning Commission and City Council and adopted City standards through comprehensive plan reviews and inspections. In addition, this section maintains City mapping and processes assessment district renewals for street lighting, landscaping, and sewers. In an effort to maintain optimal traffic flow and safety throughout the City, the Traffic and Lighting Section performs traffic safety studies and warrant analyses; designs traffic signals; and reviews street lighting designs on private development projects. It also maintains and enhances computer operations for both engineering activities and the City's computerized traffic signal control system. 284 Community Development Planning Division The Planning Division develops, implements and maintains a comprehensive land use plan and the land development standards in the Municipal Code. The division is responsible for implementing City Council policies related to planning and managing the City's growth. In performing these tasks, the division is involved in a variety of responsibilities including Long Range Planning, Current Planning, Environmental Review, and Art in Public Places. The division is currently staffed by five full-time positions and maintains liaisons with other cities and planning agencies to address problems of mutual concern consistent with reasonable and sound planning practices. 285 SENIOR ADMINISTRATION ASSISTANT (PLANNING) ECONOMIC DEVELOPMENT & HOUSING MANAGER ECONOMIC ECONOMIC DEVELOPMENT DEVELOPMENT PROJECT SPECIALIST COORDINATOR SENIOR ADMINISTRATION ASSISTANT (BUILDING) ADMINISTRATIVE ASSISTANTI ADMINISTRATIVE ASSISTANTI" PLANNING CODE MANAGER ENFORCEMENT MANAGER PLANNING CODE ASSISTANT (2) ENFORCEMENT OFFICER(3) Community Development EXPENDITURES BY FUNDING SOURCE Auto Plaza Improvement Dis-1- 2% Sewer Maintenance 12% Prop C 2% Waste Management Enforcement Grant <1% City Wide Mainte District <1% Successor Agency Housing General Fund 56% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budge f Funds: $ 1,858,286 $ 1,785,764 $ 1,593,006 $ 2,160,896 General Fund Prop - - - Prop C 18,142 11,819 47,773 70,940 Transportation Development Act 71,592 129,757 70,000 70,000 Community Development Block Grant - Waste Management Enforcement Grant 15,739 10,022 15,800 15,732 Citywide Maintenance District 139,290 131,204 38,506 33,253 Sewer Maintenance Program 550,481 737,226 575,516 463,862 Auto Plaza Improvement District 55,857 57,618 66,737 68,561 West Covina Housing Authority 381,475 1 421,772 482158 979,596 Total Source of Funds $ 3,090,862 $ 3,285,182 $ 2,889:496 $ 3,862,841 287 Total Expenditures by Fund Type $110,081,284 Successor Agency 14% Enterprise Fund �. VIJO 1% Internal Service Funds 6% Debt Service Fund Jap,tal Project Funds 3% 0% al Revenue Funds 15% -General Fund 61% Estimated expenditures (including transfers out) for all budgeted funds are estimated at $110,081,284. The General Fund makes up 61% of the organization's total budget, or $66,672,236. Total Expenditures by Category $110,081,284 Salaries & Benefits Capital Projects & ---- S3% Equipmen[� 0% 4000 Debt Service 14% Maintenance & Operations 33% Personnel costs inclusive of all City funds are anticipated to be $58.7 million. Pension costs for the California Public Employment Retirement System (CalPERS) continue to increase again this year and are anticipated to rise for the next several years. General Fund Proposition C (Fund 122) Under Proposition C, the City receives a portion of an additional '/z cent sales tax approved for transportation -related programs in Los Angeles County. The funds may be used for certain capital projects or transportation projects similar to those allowed under Proposition A. Projects include street rehabilitation and reconstruction, traffic monitoring systems, congestion management and planning, bus shelter maintenance, Park -and -Ride lots, the City's shuttle and Dial -A -Ride services and recreational transit services. Gas Tax (Fund 124) This fund accounts for State Gas Tax monies received under various state laws. The funds are used to fund the City's street maintenance program. Activities include ongoing minor street repairs, upgrades of traffic signals, replacement and installation of new traffic signs and street painting. Programs are administered through the Community Development and Community Services Departments. Police Donations (Fund 127) This fund accounts for donations received and expenditures related to various police programs. Transportation Development Act (Fund 128) Transportation Development Act funds are received through the County and may only be used for specific transportation development purposes. These funds are generally used by the City for sidewalk rehabilitation and construction, and the long-term transportation planning efforts within the City. AB 939 (Fund 129) This fund accounts for revenues and expenditures of programs implemented to meet the requirements of the California Integrated Waste Management Act of 1989 (AB 939). Revenues are generated through a waste management fee. Programs funded include the development and implementation of a solid waste reduction and recycling project, household hazardous waste disposal project, and solid waste management activities. Community Development Block Grant (Fund 131) This fund accounts for activities of the Community Development Block Grant received from the U.S. Department of Housing and Urban Development, including monies received from this agency as part of the federal stimulus program. Surface Transportation Program (STP) Local (Fund 140) The hrtermodal Surface Transportation Efficiency Act of 1992 (ISTEA) is the Federal Highway Program. This fund accounts for federal money received for use in improving certain major streets. Caltrans and the Federal Highway Administration must approve projects. LA County Park Bond (Fund 143 & 210) These funds account for grant money received through the Los Angeles County Regional Park and Open Space District Grant. Community Development EXPENDITURES BY CATEGORY Materials & Services 48% Salaries & Benefits 52% 2017-18 2018-19 2019-20 2020-21 Actual Actual Adopted Proposed Expense Expense Budget Budget Classification: $ 2,290,327 $ 2,183,092 $ 1,868.077 $ 2,011,885 Total Salaries & Benefits Total Materials & Services 800,535 1,102,090 1,021,419 1,850,957 Total Source of Funds $ 3,090,862 $ 3,285,182 $ 2,889,496 $ 3,862,841 288 Community Development 2020-21 GOALS AND OBJECTIVES • Provide excellent customer service. o Respond to all questions and inquiries by providing accurate information in a prompt, polite and courteous manner. o Provide options to allow applicants to achieve their needs. • Provide prompt, thorough, and objective processing of all permits, entitlements, and projects. o Identify issues, concerns, and corrections early in the review process. o Critically evaluate and review projects to obtain good project design. o Without lowering standards of quality, streamline processes that impede business investment and economic prosperity. • Provide quality, professional support, and assistance to other departments. • Provide courteous phone operator services for incoming City Hall phone calls. Building Division • Provide quality customer service at the counter to customers, during the plan check process and in inspections. • Complete inspections for projects including, 12 new homes in South Hills, Meritage 56-unit condominiums, Merrill Gardens Senior Living Center, and U Stor It. • Maintain two -week plan check turn -around and next -day inspection schedule and monitor plan check log. Code Enforcement Division • Continue the systematic inspection of all properties in the City to assure that all properties remain in compliance with health and safety codes and property maintenance standards. • Maintain and Improve the Built Environment to protect the public health, safety and welfare of residents, business operators and guests to the City of West Covina while encouraging economic development opportunities. • Coordinate actions to maximize efficiency of delivery of service in addressing regional and local community development needs. • Encourage and assist in the revitalization and improvement of blighted commercial/industrial properties and improve the City's housing stock. 289 Community Development Community & Economic Development Division • Continue to provide entitlement assistance to new businesses including Sprouts Farmers Market, Planet Fitness, Burgerim, TPumps, Chick Fil A, and others. • Continue to support business -friendly efforts. • Continue to serve as the business ombudsman for the community. • Continue to promote West Covina as a premier location for business. • Continue negotiations for the disposition and development of the City properties at the former BKK Landfill site. • Dispose of Successor Agency assets (AAA Pad and the Water Tank assets). • Partner with Starwood Retail Partners, LLC, on the redevelopment of the Plaza West Covina mall. • Complete the sale of Sunset Field to Queen of the Valley Hospital. • Support Queen of the Valley Hospital's expansion efforts, including additional emergency rooms, new ICU rooms, additional parking, and a state-of-the-art cancer treatment center. Engineering Division • Oversee development and implementation of the City's five-year Capital Improvement Program (CIP) projects. • Implement recommendations from the City's Pavement Management Program. • Provide highest level of customer service to other City departments, residents, and businesses in the City. • Research grant opportunities to fund street, park, landscape, safety, conservation, and environmental programs/projects. • Develop new handouts and policies to assist the public in understanding building code requirements and the permitting process. • Prepare plans and specifications for the major streets and residential streets rehabilitation; and curb and gutter and sidewalk replacement programs. 290 Community Development • Implement recommendations from the City's Sewer System Management Plan in order to upgrade the City's sewer infrastructure and capacity. • Coordinate with Caltrans to assure that the impact to the residents and adjacent commercial properties is minimized during the construction of the 1-10 Freeway HOV lane improvements. • Maintain two -week plan check turn -around and next -day inspection schedule and monitor plan check log. • Identify additional energy efficiency projects throughout the City. • Continue to comply with MS-4 permits for National Pollutant Discharge Elimination System (NPDES). Continue installing catch basin capture devices to keep storm drains clean. Complete Shadow Oak Restroom, Lower Parking Lot & NPDES Improvement Project. • Complete construction of Azusa Lift Station Upgrades. • Complete construction of the new traffic signals at the intersections of Cameron Avenue and Barranca Street and Cameron Avenue and Citrus Street. • Complete parking lot improvements at Cortez Park and Senior Center Planning Division • Continue to provide exceptional and responsive customer service to applicants, residents, contractors, business owners, and other City departments. • Complete processing of code amendment for accessory dwelling unit standards. • Complete processing of code amendment for R-1/R-A standards revision • Complete processing of code amendment for short term rentals. • Facilitate the commission of a new public art piece within the City funded by the "Arts in Public Place" program in lieu fees. • Work with Plaza West Covina on Conceptual Plan. • Initiate the General Plan Housing Element update process. • Prepare long-range plans and programs to enhance the City's quality of life by preparing for the future. 291 Community Development 2019-2020 ACCOMPLISHMENTS Building Division • Issued over 2,950 building and other types of permits for private construction and development. • Provided plan review and inspection services for construction activities in the City including 12 new homes in South Hills, Meritage 56-unit condominiums, Merrill Gardens Senior Living Center, and U Stor It. • Completed inspections and issued Certificates of Occupancy to Porto's Cafe and Bakery and 3-lot subdivision on Garvey Avenue South. • Oversaw development of tenant spaces at Plaza West Covina and The Colony, and smaller retailers and restaurants at McIntyre Square. • Answered 1,150 calls and input code enforcement complaints for the Code Enforcement Division of the Police Department. Code Enforcement Division • Hired a full-time Code Enforcement Manager and 7 part-time Code Enforcement Officers. • Launched a GO -REQUEST online app to handle all types of service requests. This new tool allowed staff to accept online service requests and communicate with residents via e-mail. • Developed and implemented a new code enforcement case management software program. • Implemented a proactive systematic survey of all properties in the City. • More than 75% of all Code Enforcement cases were initiated by staff rather than simply reacting to complaints. Proactive enforcement resolves issues before they affect entire neighborhoods. • Code Enforcement resolved over 3,000 property maintenance violations. • Through the use of part-time officers, the City was able to provide Code Enforcement services seven days per week. 292 Community Development Community & Economic Development Division • Managed the Economic Development Team and facilitated the development of over 33 projects in over 100,000 square feet of development including the following businesses: Portos Bakery & Cafe, Burgerim, T-Pumps, Toby's Latin Grill, Tierra Mia Coffee, Sprouts Farmers Market, and Planet Fitness. • Assisted in the attraction of 172 new businesses to West Covina including: Sprouts Farmers Markets, Planet Fitness, Burgerim, and T-Pumps. • Administered the Auto Plaza Business Improvement District (BID). • Maintained a collaborative relationship with Greater West Covina Business Association and met monthly to work in partnership to address the needs of the business community. Co -hosted the 2019 State of the City and School Districts Update (March 14). • Maintained West Covina's Available Property Listing (APL) and the Expanding Retailers Listing that is distributed to tenants and commercial property owners. • Served as business ombudsman to the local business community, assisted property owners (Plaza West Covina, Eastland, Quail Ridge Shopping Center, Samantha Courtyard, Hong Kong Plaza, The Heights at West Covina, South Hills Plaza, West Covina Village, McIntyre Square, and others) in marketing opportunities and provided entitlement assistance to tenants. • Continued collaborative partnership with SCORE to bring free business resources to West Covina's business community, hosted 11 workshops and held approximately 59 one-on-one consultations. • Hosted 3rd Annual West Covina Small Business Week Program (April 29"'— May 5th) and Small Business Saturday (November 24). Hosted the 3rd annual Small Business Awards which included the Small Business of the Year Award, Women in Business Award, and the Innovative Use of Resources Award. • Administered the repayment of the Housing Loan Programs, processing the reconveyance of 24 loans, totaling repayment of over $198,557 of loan funds. • Monitored the housing compliance of 420 affordable housing units restricted by affordability covenants pursuant to former redevelopment housing projects. • Administered the Home Preservation Loan Program offering West Covina homeowners up $10,000 to improve the condition of homes in West Covina. • Managed the Business Assistance Loan Program; reviewed submitted application(s), hired and managed loan underwriter, and ran loan committee. Monitor compliance of 293 Community Development previously awarded business assistance loan to Gaucho Grill Argentine Steakhouse Restaurant. • Assisted in the sale of City property (3,000 square feet) at Walnut Creek Parkway and Sherway Avenue to MLC Properties to be part of 56-unit townhouse development project for $23,000. • Organized and ran two Community Workshops for the Development Opportunity Site at the former BKK landfill site. • Released an RFP for sale of 218-acres of City property at the former BKK landfill. Enclineerinct Division • Completed design and construction of 7 capital improvement projects at a combined cost of $2.1 million. • The projects consisted of rehabilitating 7.45 miles of major and residential streets. • Awarded construction of the Azusa Sewer Lift Station Upgrades Project. • Completed the Cameron Avenue Pavement Rehabilitation Project. • Completed the installation of Rectangular Rapid Flashing Beacons (RRFB) at Vine and Merced Elementary Schools. • Completed the pedestrian crosswalk improvements on Shadow Oak Drive and Gemini Avenue. • Completed design of new traffic signals at the intersection of Cameron Avenue and Barranca Street and Cameron Avenue and Citrus Street. Obtained two CalRecycle grants for the FY 2018-2019 Rubberized Pavement. • Obtained EA 28 Local Enforcement Agency Grant, totaling $15,739, from CalRecycle for the solid waste permit and inspection program for the BKK Landfill. • Implemented and managed all ongoing National Pollutant Discharge Elimination System (NPDES) requirements. • Continued to comply with the State Water Resources Control Board requirements to monitor and manage the Sewer System Management Plan (SSMP) and Sanitary Sewer Overflow program. 294 Community Development • Completed several traffic volume and speed studies needed to complete evaluation of vehicular and pedestrian safety issues, and several surveys to establish restricted parking zones as requested by residents. • Reviewed traffic studies for various developments to determine impact from vehicular traffic generated by new developments on existing facilities. Planning Division • Completed the Historical Resource Study Update. • Completed the Queen of the Valley Specific Plan (Zone Change No. 17-02). • Processed the code amendment for wireless facilities in the public right-of-way. • Completed the code amendment for rear setbacks in R-1 zones. • Completed the code amendment for film permit standards. • Completed the State mandated code amendment for accessory dwelling units. • Completed processing the code amendment for temporary noncommercial signs. • Completed processing the code amendment for alcohol sales at gasoline stations. • Completed RFQ process for the City's environmental consultant list. • Updated the City's CEQA Guidelines. • Completed processing of development projects including: 105,645 square foot industrial condominium development project at 1611 & 1623 San Bernardino Road, 80,086 square foot assisted living facility project at 1415 W. Garvey Avenue North, 4,275 square foot commercial building at 928 S. Glendora Avenue, 1,850 square foot commercial building at 1030 S. Glendora Avenue. 295 Fund: General Fund Department: Community Development Division/Program: Economic Development (110-1150) EXPENDITURES Salaries & Benefits 110.71.1150.5111 Full Time Salaries 101,968 102,467 79,259 103,213 103,213 57,326 - 110.71.1150.5112 Part Time Salaries - - - - - - 110.71.1150.5113 Overtime - - - - - - 110.71.1150.5XXX Premium Pay 1,398 900 2,400 897 897 897 - 110.71.1150.5124 Sick Leave Buyback 6,300 6,300 6,272 6,500 6,500 2,967 - 110.71.1150.5125 vacation Buyback 2,200 2,200 2,672 6,000 6,000 351 - 110.71.1150.5XXX Fringe Benefits 15,484 15,483 26,817 14,797 14,797 11,827 - 110.71.1150.5156-7 Retirement-PERS 8,113 8,113 25,a43 8,263 8,263 5,409 - 110,71.1150.5180 Leave Lump Sum - - - - - - - 110.71.1150.5181 PERS Unfunded Liability 20,767 20,767 30,385 30,385 30,385 - 110.71.1150.5999 Salary Savings (60,000) - - - - - - Subtotal 96,230 156,230 143,263 170,055 170,056 119,162 - Materials & Services 110.71.1150.0030 Memberships 640 640 200 640 640 414 - 110.71.1150.6050 Conferences & Meetings 7,470 7,470 4,476 7,740 7,740 3,983 - 110.71.1150.6110 Professional Services - - - - - - - 110.71.1150.6120 Other Contractual Services 5,747 5,747 8,911 6,085 6,085 5,716 - 110.71.1150.6147 Cellular Phones 1,280 1,280 624 1,250 1,250 682 - 110.71.1150.6214 Printing & Copying 523 523 38 523 523 150 - 110.71.1150.6270 Special Department Supplies 2,250 2,060 2,153 2,250 2,250 3,675 - 110.71.1150.6330 Equipment M & R - - - 350 350 - - 110.71.1150.6424 Capitalized Lease Payments 600 600 650 1,624 1,624 920 - Subtotal 18,510 18,320 17,053 20,462 20,462 15,540 - Capital Assets Subtotal - - - - - - - Allocated Costs Subtotal - - - - - - - Grand Total 114,740 174,550 160,316 190,517 190,517 134,702 .;T'i Ailupted Budget "=1 dent A end d Budget ' 8:1a 18-19 Actuel -5-1„8`203 Atlop)ed eudg t, -f9y'O „A1n-eynfji:`d `A Pspi b.-PPr 296 Fund: General Fund Department: Community Development Division/Program: Planning Commission (110-2101) Audg l , AEudg er .cs._ c uat tl �M7� EXPENDITURES Salaries & Benefits 111.11.2101.1114 Elective/Appointive 4500 4,500 4,350 4,500 4,500 3.600 4,500 110.71.2101.5XXX Fringe Benefits 133 133 126 133 133 80 120 Subtotal 4,633 4,633 4.476 4,633 4,633 3,680 4,620 Materials & Services Subtotal - - - - - - Capital Assets Subtotal - - - - Allocated Costs Subtotal - - - - - - Grand Total 4633 4,633 4,476 4,633 4,633 3680 4620 SUMMARY Revenue - - - - Salaries & Benefits 4,633 4,633 4,476 4,533 4,633 3,680 4,620 Maintenance & Operations - - - - - - - Allocated Costs - - - - - - Capital Outlay - - - - - - - Total Expenditures 4,633 4,633 4,476 4,633 4,633 3,680 4,620 Net Program Revenue/(Cost) 4,633 4,633 4,476 4,633 4,633 3,680 4,620 297 Waste Management Enforcement Grant (Fund 145) This fond accounts for the money received from the State of California to help support the local enforcement agent who monitors the local closed landfill. Senior Meals Program (Fund 146) This program provides meals to low-income seniors with funding from the United States Department of Agriculture and Area Agency on Aging. The program also receives donations from seniors for the meals served. Used Oil Block Grant (Fund 149) The California Integrated Waste Management Board (CIWMB) provides grant funds to cities to promote used motor oil recycling. Innate Welfare (Fund 150) This fund accounts for any money, refund, rebate or commission received from a telephone call from inmates while incarcerated to meet the requirements of California Penal Code: Part 3; Title 4; Chapter 1; Section 4025. The monies are to be expended for the benefit, education, and welfare of inmates confined within the jail. Any funds that are not needed for the welfare of the inmates may be expended for the maintenance of the jail facilities. Public Safety Augmentation (Fund 153) This fund accounts for the permanent extension of the sales tax by '/z cent guaranteed under Proposition 172. These revenues are restricted to the enhancement of public safety services. Revenue is allocated based on each qualified county's proportionate share of statewide taxable sales. COPS/SLESA (Fund 155) This fund accounts for grant revenue provided by the state to support Community Oriented Policing programs. Funds must be spent on front-line law enforcement services. Beverage Container Recycling Grant (Fund 158) The Beverage Container Recycling Grant provides funds derived from consumer deposits on beverage containers. These funds are to be used for beverage container recycling and litter cleanup activities. Summer Meals Program (Fund 159) This fund comes from the Food and Nutrition Service (FNS) of the United States Department of Agriculture, which provides a free lunch to children on weekdays during the summer months. Maintenance District Funds (Fund 18x) The City levies special benefit assessments and property taxes upon property within defined districts. Through the Los Angeles County Tax Collector, assessments are placed on the property owner's annual tax bill. These funds are used to maintain and improve the open spaces within the districts by providing landscape maintenance. Assessment districts currently established in the City include: 19 Fund: General Fund Department: Community Development DivisiontProgram: Planning (110.2110) REVENUE 110.71A611 Planning Filing Fees 320,000 320,000 168,161 320,000 320,000 250,000 275,000 110.71.4613 Plan Review Surcharge 85,000 95,000 54.648 95.000 95.000 75.976 90,000 Grand Total 405,000 415,000 222,809 415,000 415,000 325 97fi 365,000 110.71.2110.5111 Full Time Salaries 110.71.2110.5112 Pad Time Salaries 110.71.2110.5113 Overtime 110.71.2110.5)= Premium Pay 110.71.2110.5124 Sick Leave Buyback 110.71.2110.5125 vacation Buyback 110.71.2110.5XXX Fringe Benefits 110.71.2110.5156-7 Retirement -PERS 110.71.2110.5160 Retiree Medical Benefit 110.71.2110.5180 Leave Lump Sum 110.71.2110.5181-2 PERS Unfunded Liability Pmt 110.71.2110.5999 Salary Savings Materials & Services 110.71.2110.6030 Memberships 110.71,3125,6050 Conferences & Meetings 110.71.2110.6147 Cellular Phones 110.71.2110,6210 Office Supplies 110.71.2110.6214 Printing & Copying 110.71.2110.6270 Special Department Supplies 110.71.2110.6319 Pool Car Usage 110.71.2110.6330 Equipment M & R 110.71.2110.6424 Capita zed Lease Payments 110.71.2110.8102 Property & Liability Ins Charges 345,034 316,037 290,397 286,685 283,812 275,218 212,251 - - 7,027 - - - - 12,253 11,902 1,230 - - - - 2,481 1,164 415 - - - - 7,500 7,500 4,531 7,000 7,000 2,959 3,000 12,900 12,900 17,417 17,000 17,000 4,754 8.000 77,972 78,637 73,807 58,627 58,627 38,106 49,699 27,746 27,746 23,314 23,168 23,168 24.766 23,137 2,400 2,400 1,814 1,700 1,700 1,789 5,328 - - 27,587 - - - - 84,202 84,202 74,174 85,195 85,195 85,195 115,950 572,468 542,488 521,312 479,375 476,502 432,787 417,365 810 810 413 810 810 807 - 900 2,500 484 2,500 21500 2,500 2,500 3,700 3,700 812 3,700 3,700 3,500 3,700 1,800 1,800 248 1,800 1,800 331 900 1,600 1,600 - 1,800 1,600 200 1,600 300 300 126 300 300 166 300 700 4,873 1,184 2,000 4,873 6,497 4,900 5,300 5,300 5,386 10,600 5,300 2.274 2,550 15,110 20,883 8,653 23,310 20,883 16,277 16,450 10,279 18,742 10,279 18,742 18,742 18,742 13,949 10,279 18,742 10,279 18,742 18,742 18,742 13,949 IMMARY venue 405,000 416,000 222,809 415,000 415,000 325,976 365,01 lanes & Benefits 572,488 542,488 521.312 479,375 476,502 432,787 417,31 iintenance & Operations 15,110 20,883 8,653 23,310 20,883 16,277 16,41 -ned Costs 10.279 18,742 10.279 18,742. 18,742 18,742 13,9, pilal Outlay - - - - - - - tal Expenditures 597,877 582,113 540,244 521,427 516,127 467,806 447,71 It Program Revenuel(Cost) (192877) (167,113) (317435) (106,427) (101,127) (141,829) (82,71 298 Fund: General Fund Department: Community Development Division/Program: Code Enforcement(110-3125) 10.71.4326 Admin Citation - Code Enforwment 25,000 110.71.3125.5111 Full Time Salaries 53,006 53,006 78,639 28,300 100,000 143,770 99,066 110.71.3125.5112 Part Time Salaries - - - 90,900 60,900 7,487 g0,900 110.71.3125.5113 Overtime 8,424 8,424 2,316 4,247 - 490 - 110.71.3125.5XXX Premium Pay 519 519 - - - - - 110.71.3125.5124 Sick Leave Buyback 3,000 3,0D0 2,989 - - 609 3,000 110.71.3125.5125 vacation Buyback 5,700 5,700 5,603 - - 1.785 3,000 110.71.3125.5XXX Fringe Benefits 11,771 11,771 16,724 11,187 - 19,794 32,345 110.71.3125.5156-7 Retirement -PERS 4,289 4,289 14,535 4,370 - 7,184 6,641 110.71.3125.5180 Leave Lump Sum - - - - - - - 110.71.3125.51B1-2 PERS Unfunded Liability Pmt 10,979 10.979 - - - 55,920 110.71.3125.5999 Salary Savings - - - - - - Subtotal 97,666 97,698 120.807 139,004 160,900 181,119 29D,872 Materials & Services 110.71.3125.6030 Memberships - - - - - - 750 110.71.3126,6050 Conferences and Meetings - - - - - - - 110.71.3125.6147 Cellular Phones - - - - - - 1,500 '. 110.71.3125.6214 Printing and Copying - - - - - - 750 110.71,3125.6270 Special Department Supplies - - - - - - 3,000 Subtotal - - - - - 6,000 110.71.3125.B102 Property, & Liability Ins Charges - - - - SUMMARY Revenue - - - 25,000 Salaries &Benefits 97.688 97,688 120,807 139,0D4 160.900 181,119 290,872 Maintenance & Operations - - - - - 6,000 Allocated Costs - - - - - - - Capital outlay - - - - - - - Total Expenditures 97,688 97,688 120,807 139,004 160,900 181,119 296,972 Not Program Revenuel(Cost) 97688 97688 120,907 139,004 160,900 181,119 271,872 299 Fund: General Fund Department: Community Development Division/Program: Community Development(110.4110) Salaries & Benefits 110.71.4110.5111 Full Time Salaries 110.71.4110.5112 Part Time Salaries 110.71.4110.5113 Overtime 110.71.4110.5XXX Premium Pay 110.71.4110,5124 Sick Leave Buyback 110.71.4110.5125 Vacation Buyback 110.71.4110.5XXX Fringe Benefits 110.71.4110.5156-7 Retirement -PERS 110.71.4110,5160 Retinae Medical Benefit 110.71.4110.5180 Leave Lump Sum 110.71.4110.5181-2 PERS Umurded Liability Puri 110.71.4110.5999 Salary Savings Materials & Services 110.71.4110,6050 Conferences & Meetings 110.71.4110.6270 Other Supplies / Materials 110.71.4110.6424 Capital red Lease Payments Subtotal Allocated Coats 110.71.4110.8102 Property & Liability Ins Charges Subtotal 18-19. 18-19 19-20 19-20 1920 4Q; Adopted Ammnded. 18-19 Adopted. Amended PrOtectetl P elies Budget. Budget Actual 13udget 11-31-20) A0n,l OS(I 99,488 87,786 92,081 36,608 36,600 42,965 41,391 12,65E 12,658 5,659 - - 5,100 14,700 296 - - - - 1,500 1,500 1,679 1.500 1,500 - - 11,800 11,800 1,228 - - 271 - 25,718 25,716 27,590 8,689 8.589 6,058 12,186 7,977 7,977 7,514 2,965 2,965 3,694 3,633 46,300 46,300 47,755 53,000 53,000 47,442 53,000 - - - - - 767 - 20,419 20,419 21,325 12,581 12,581 12,581 16,062 226,156 214,156 204,831 115,243 115,243 118.878 140,972 700 500 - 500 500 - - 200 200 125 200 200 125 200 2.773 2,773 1,552 2,773 2,773 2,773 2,773 3,673 3,473 1,677 3,473 3,473 2,898 2,973 ''.. 53,251 53,251 SUMMARY Revenue - - - - - - Salanes&Benefits 226,156 214,155 204,831 115,243 115,243 118,878 140,972 Maintenance &Operations 3,673 3.473 1,677 3,473 3,473 2,898 2,973 Allocated Costs - - - - - - 53,251 Capital Outlay - - - - - - - Total Expenditures 229,829 217,629 206,508 118,716 118,716 121,775 197,196 Net Program Revenuel(Cost) 229,829 217629 206,508 118,716 118,716 121776 197,196 300 Fund: General Fund Department: Community Development Division/Program: Building Services (110-4120) 110.71.4220 Building Permits 650,000 650,000 074,556 650,000 650,000 650,000 900,000 110.71.4221 Electrical Permits 110,000 110,000 124,458 110,000 110,000 115,000 150.000 110.71.4222 Plumbing Permits 90,000 90,000 86,463 90,000 90,000 108,000 125,000 110.71.4330 Waste Diversion Plan Forfeiture 50.000 50,000 41,150 50,000 50,000 23,500 30.000 110.71.4614 Plan Check Fees 250,000 250,000 269,856 250,000 250.000 205.000 375,000 110.71.4615 Expedited Plan Check 20,000 15,000 14,746 15,000 15,000 22.000 23,000 110.71A617 After Hours Plan Check - - - - - 4,092 - 110.71.4655 t:..,..r T..r., Admin Cost Recovery Fee 26,500 lee cnn 26,500 I - cnn 11,269 I "I eaa 26,500 1 01 xnn 26,500 1101 see 6,000 1 -,.1 4,400 1 ambnn 110.71.4120.5111 Full Time Salaries 291,759 248,491 202,995 - 58,278 58,278 - 110.71.4120.5112 Part Time Salaries 33,680 33,680 - - - - - 110.71.4120.5113 Overtime - - - - - - - 110.71.4120.5)= Premium Pay 8,749 2,016 2,280 - 388 388 - 110.71.4120.5121 Holiday Opt - No PERS 1,000 1,000 1,094 - - - - 110.71.4120.5124 Sick Leave Buyback 7,300 7,300 4,838 - - - - 110.71.4120.5125 Vacation Buyback 6,100 6,100 1,215 - - - - 110.71.4120.5)= Fringe Benefits 79,332 79,333 80,776 - 21,769 21,769 - 110.71.4120.5156-7 Retirement -PERS 24,006 24,006 18,731 - 3,003 3,003 - 110.71.4120.5180 Leave Lump Sum - - 18,979 - 29,441 29,441 - 110.71.4120.5181-2 PERS Unfunded Liability Part - 61,450 84,176 80,749 80,749 80,749 119,147 110.71.4120.5999 Salary Savings - - - - - - Subtotal 451,926 463,376 373,073 90,749 193,628 193,628 119,147 Materials & Services 110,71.4120.6030 Memberships 500 500 20 Soo Soo - - 110.71.4120.6050 Conferences & Meetings 3.600 3,600 1,640 3,600 3,600 - - 110,71A120.6110 Professional Services 75.000 125,000 103,201 75,000 96,799 126.799 - 110.71,4120.6120 Other Contractual Services - - 24 300,000 300,000 940.000 940,000 110.71.4120-6147 Cellular Phones 2,000 2,000 738 2,000 2,000 400 - 110.71.4120.6210 Once Supplies 1,000 1,000 810 1,000 1,000 Soo 1,000 '. 110.71.4120.6270 Other Supplies/Materials 1,000 1,000 952 1,000 1,000 Soo 1,000 110.71.4120.6319 Pod Car Usage 1,000 1,000 76 1,000 1,000 - - 110.71.4120.6330 Equipment Maim & Repair 600 600 221 600 800 250 300 Subtotal 94,700 134,700 107,682 384,700 406,499 1,068,749 942,300 Capital Assets Allocated Cos% 110.71.4120.8104 Vehicle Maintenance Charges 205 205 899 205 205 343 110.71.4120.8105 Fuel & Charges 2,864 2,864 2,468 2,864 2,864 836 Subtotal 3,069 3,069 3,367 3,069 3,069 - 1,179 SUMMARY Revenue 1,196,500 1,191,500 1,222,498 1,191,500 1,191,500 1,183,592 1,607,400 Salaries & Benefits 451,926 463.376 373,073 80,749 193,628 193,628 119,147 Maintenance & Operations 84,700 134,70D 107,682 384,700 406,499 1,068,749 942,300 Alocated Costs 3,069 3.069 3,387 3,069 3,069 - 1,179 Capital Outlay - - - - - - Total Expenditures 539,695 601,145 484,122 468,518 603,196 1,262,377 1,062,626 Nat Program Revenue/(Cost) 656,805 590,355 738,376 722962 588,304 128,785 544774 301 Fund: General Fund Department: Community Development Division/Program: General Engineering (110.030) 110.]1.625t Sheet lmpreve-- 10,000 10,W0 - 10,000 10,W0 34,375 W,000 11"1.4255 We115(ReainNg, Overheight) 15.000 15,W0 3,689 15.000 15,000 5,400 t0,W0 110.71.625] Cnsite Improvements 25,000 25,W0 29,597 25,000 25,000 40,]00 W,000 110.]1.4259 Gratling 20,000 20,000 t,153 20,000 20,OW 1,225 W,WO 110.71.4262 DN-yApproach 1,500 1,W0 2,11 1,500 1,5W 2,]50 0,000 110.71.4283 Sidewalk 10,00. 10,W0 33,758 10,000 10,000 47,9W .0,000 110.71.4264 Curb Omins, All Other lnspecdons 500 Wo 70 500 500 200 1,W0 110.]1.4265 Asphalt Cwcrete(AC)&PoMand Cement Concrete (PCC) Paving 15,000 15,W0 11,588 15,000 15,000 18,]00 30,OW 110.71.4286 Fx-.Wn 20,000 20,000 21,320 20,000 20,001 21.140 40,OW 11.0 4'fi7 Miscellaneous Sewer FedNBes 1,000 1,000 255 1,000 1,ow 375 1,000 110.]1.42]2 sba., Cbstructim MWD 15,W0 25,151 15,000 15,000 35,130 W.00 11 D.]t 4273 Encroachment 1,000 1,wo 10,499 1,000 1,000 11.430 20,000 110.71.4281 Sewer Maintenance - - 231 - - 300 1,00. 110.71.4290 Other Li -...&Permits 7,W0 7,500 10,244 7,500 7.600 16.450 15,000 110.71.46q] Miscellaneous Reimbursement - - - - - - - 110.71.4013 Sala MWa/Plans/Documena 1,000 1,0W 337 1000 1000 450 500 110.71.4.IS Final Map, Lot Adlusbnent Can Campl low 10,000 5,0W 10,000 10.000 8,675 15,000 110.71.4818 Miscellaneous - - 1.0 - - 180 - 110.]1A820 Land -ping- Las Angeles County 38,000 m,000 38,047 38,000 38,000 - - 110.71Alln Conire 1Reimbursement 2,200 2,100 2,128 2,200 2,200 - - GrandTotal 192.700 192.600 195.454 192700 192.700 254.00 358.500 110.]1.4130.5111 Full Tana Saadea 20,9fi4 MAM SZ455 - - 0,824 17,033 110.]1.4130.5112 Part Time Saladea - - 315 42,581 42,501 - - 110.71.4190.5113 Overtime - - - - - - 974 110.71.4130.5% Premium Pay 223 223 120 - - 23 - 110.71A130.5t24 Sit Leave Buyback5,fi00- 110.71.4130.5125 VacaOon BUYbad< 7.Wo 7,3W 6,213 - - - - 110.7tA130.5%%X Fringe Benafi, 4,836 4,036 30,408 - - fiW 7,042 110.71.4130.515fi-7 Retirement-PERS 1,893 1,693 6,102 - - 236 1,548 110.71.4130.51" Leave Lump Sum - - 7,131 - - - - 110.71A130.5181-2 PERS Untended U,Wlby Rnt 4,334 4.334 4,526 6,306 6,306 6,306 S.." 110.71.4130.5998 Salary Saving. - - - - - - - subwtal a4,950 44,9W 122,.. WaS7 46,867 12,189 34,041 Materials a Services 131 111. 1:4 Memberships 400 4. - 100 31 - - 111, 110.11.4130.60W Canarence.&Meetings 500 SW 350 500 SW - - 110.]1.4130.6110 Pmlessimel Services W,Do O W,OW 33,603 50,wo 54,057 118,10] 96,107 11D.71.4130.fi145 Tekph-Special Linea wo S20 648 62D 620 820 62. 11D.]1.4130.6147 C.NNar Phones 1,650 1,6W 878 1,650 1,fi50 200 - 11D.71.4130.8210 Olnce Supplies B00 BW 317 600 800 3W 6W 11D.]1.4130.6214 Pdhdng&C.,IhS 1,04fi 1,046 1,279 1,041 1,046 - 1,000 11D.]1.4130.6270 Oaer Supplies I Maledele S00 BW 8]0 Soo 800 700 BW 110.71.4130.6319 Pool Car Usage 1W 150 63 150 150 - - 110.71.4130.fi330 Egulpment Malnt&Repair 1,1-w 1,iW 221 1,100 1, 100 50o 6W 5.14 t 56,665 W.866 38,029 56,766 61,623 120,477 ' PBalAueta Allocaad Caste t10.71.4t30.8104 Vehicle Mainenarce Charges 1,453 1,153 2,25fi 1,453 1,I53 2,431 110.71A130.8105 Fuel&Oil Charges 751 751 2,352 ]51 ]51 121 Subtotal 2,204 2,204 4,609 2,204 2,204 - 2, 557 SUMMARY Revenue 192,700 192,600 195,454 192,700 192,700 254,430 359,500 Saladea&Benefit. 44,9W 44,950 122,886 40,807 41,817 12,111 34.041 Mainanance&Operations S11,800 56,866 38,029 56,766 .1,633 120,477 0,727 Allo/xad Cesb 21. 2,204 4,609 2,204 2,204 - 2.557 CBPII61 Ouft - - - - - - TotelE.pOnaitures 104,020 104,020 165,504 107,857 112,714 132,666 136,325 Net Program Rev.-(C-h 88680 08580 29951 84843 79986 121784 223175 302 Fund: General Fund Department: Community Development Division/Program: Landfill Enforcement (110-4182) 0.00A628 Waste Management Fees 75,000 80,000 80,234 75,000 75,000 - - 110.71.4182.5111 Full Time Salaries 110.71.4182.5112 Pan Time Salaries 110.71.4182.5113 Overtime 110.71.4182.5XXX Premium Pay 110.71.4182.5121 Holiday Opt - No PERS 110.71.4182.5124 Sick Leave Buyback 110.71.4182.5125 Vacation Buyback 110.71.4182.5XXX Fringe Benefits 110.71.4182.5156-7 Retirement -PERS 110.71.4182.5180 Leave Lump Sum 110.71.4182.5181-2 PERS Unfunded Liability Pint 110.71.4182.5999 Salary Savings Subtotal Materials & Services 110.71.4182.0120 Omer Contactual Services 110.71.4182.6210 Office Supplies Subtotal Capital Assets Allocated Costs 110.71.4182.8101 Admin and Overhead Charges 110.71.4182.8102 Property & Liability Ins charges 110.71.4182.8104 Vehicle Maintenance Charges 110,71.4182.8105 Fuel & Oil Charges 13,981 5,006 4,115 7,485 7,485 7,538 2,813 25 90 - 388 3,422 3,422 318 1,403 1,402 788 607 1,120 1,120 318 605 605 659 34 2,866 2,866 2,994 2,223 2,223 2,223 3,139 21,414 12,414 7,745 11,715 11,715 11,686 6,593 8,800 17,800 17,835 8,000 8,605 8,800 8,800 100 100 - 100 100 - 100 8,900 17,900 17,835 8,100 8,705 8,800 8,900 SUMMARY Revenue 75,000 30,000 50,234 75,000 75,000 - - Salaries & Benefits 21,414 12,414 7,745 11,715 11,715 11,686 6,593 Maintenance & Operations 8,900 17,900 17,835 8,100 8,705 8,800 8,900 Allocated Costs - - - - - - Capital Outlay - - - - - - - Total Expenditures 30,314 30,314 25,580 19,815 20,420 20,486 15,493 Net Program Revenuel(Cost) 44,686 49,686 54,654 55,185 54,580 20,486 15,493 303 Fund: Proposition "C" Department: Community Development Division/Program: Planning (122-2110) EXPENDITURES Searles, & Benefits 122.71.2110.5111 Full Time Salaries - - - - - 461 - 122.71.2110.5112 Pan Time Salanes - - - - - - - 122.71.2110.5113 Overtime - - - - - - - 122.71.2110.5X0( Premium Pay - - - - - - - 122.71.2110.5124 Sick Leave Buyback - - - - - - - 122.71.2110.5125 Vacation Buyback - - - - - - - 122.71.2110.SXXX Fringe Benefits - - - - - 91 - 122.71.2110.5156-7 Retirement -PERS - - - - - 42 - 122.71.2110.5160 Leave Lump Sum - - - - - - - 122.71.2110.5161-2 PERS Unfunded Liability Pmt - - - - - - - 122.71.2110.5999 Salary Savings - - - - - - - Subtotal - - 614 - Grand Total 614 SUMMARY .r Revenue - Salaries & Benefits - - - - - 614 - Maintenance&Operations - - - - - - - kilocaled Costs - - - - - - - 'apkalOutlay - - - - - - - Total Eapendttures - - - - 614 - Net Program Revenuel(Cost) (614) 304 Fund: Proposition "C" Department: Community Development Division/Program: Transportation Planning (122-2120) EXPENDITURES Salaries 3 Benefits 122.71,2120.5111 Full Time Salaries 9,132 9.147 5,192 31,097 31,097 12,544 47,316 122.71.2120.5112 Part Time Salaries - - - - - - - 122.71.2120.5113 Overtime - 23 - - - - 122.71.2120.5XXX Premium Pay 55 36 - - - - - 122.71.2120.5124 Sick Leave Buyback - - - - 579 - 122.71.2120.5125 Vacation Buyback - - - - - 2,202 - 122.71.2120.5XXX Fringe Benefits 1,595 1,599 303 4,915 4,916 4,085 7,057 122.71.2120.5156-7 Retirement -PERS 734 734 416 2.514 2,514 1,088 3,056 122.71.2120.5150 Leave Lump Sum - - 401 - - - - 122.71.2120.5181-2 PERS Unfunded UabYBy Pmt 2,012 2,012 1.962 9,246 9,246 9.246 13.511 122.71.2120,5999 Salary Savings - - - - - - - Subtotal 13,528 13,528 8,377 47,773 47,773 29,744 71),940 Grand Total 13528 13,528 8,377 47773 47,773 29,744 70,940 SUMMARY Revenue - - Salaries B Benefits 13,528 13,528 8,377 47.773 47,773 29,744 70.940 Maintenance 80perations - - - - - - - Allocated Costs - - - - - - - CapBalOuBay - - - - - - - Total Expenditures 13,528 13,528 8,377 47,773 47,773 29,744 70,940 Net Program Revenue/Cost) 13526 13,628 8,377 47,773 47773 29,744 0,840 305 Fund: Transportation Development Act Department: Community Development Division/Program: Transportation Development Act (TDA)(128.7005) & services Capital Assets 128.80.7005.7200 Streets 70,000 129,757 128,497 B0,243 80,243 80,243 70,000 Subtotal 70,000 129,757 128,497 80,243 80,243 80,243 70,000 Costs SUMMARY Revenue 70,000 70,000 140,925 70,000 80,243 80,243 82,000 Salaries & Benefits - - - - - - - Muntenance & Operations - - - - - - - AAocated Costs - - - - - - - CapitalOutlay 70,000 129.757 128,497 80,243 80.243 80,243 70,000 Total Expenditures 70,000 129,757 128,497 80,243 80,243 80,243 70,000 Net Program Revenuel(Cost) 59,757 12,428 10,243 12 000.00 306 Fund: Waste Management Enforcement Grant Department: Community Development Division/Program: Landfill Enforcement (146-4182) 18t,19 Adopt J SudH j 18 19 A ended „„,,Budget 1819 Actual 79 d Adopted 8udgq 19 20 A end d ,{7 PWO), 19 20 P 1e L d , L�tual i 20-2d P Nosed. Budget; 145.71,4521 State Grant 15,733 15,733 15,739 15,733 15,733 44,822 15.732 & Benefits & Services 826120 Other Contractual Services 15,800 15,733 10,022 15.800 21,511 15,732 15,732 15,800 16,733 10,022 15,800 21,511 15,732 15,732 Costs SUMMARY Revenue 15,733 15,733 15,739 15,733 15,733 44,822 15,732 Salaries & Benefits - - - - - - - Maintenance & Operations 15,800 15,733 10,022 15,800 21.511 15,732 15,732 Allocated Costs - - - - - - - Capital Outlay - - - - - - - Total Expenditures 15,800 16,733 10,022 15,800 21,511 15,732 15,732 Net Program Revenuef(Cost) 67 5,717 67 (5,778) 29,090 307 Maintenance District #1 (Fund 181) Maintenance District #2 (Fund 182) Maintenance District #4 (Fund 184) Maintenance District #6 (Fund 186) Maintenance District #7 (Fund 187) Coastal Sage and Scrub Community Facilities District (Fund 183) This community facilities district was formed to provide for the restoration and ongoing maintenance of sensitive environmental habitat within the development area of a former landfill, including habitat for endangered species such as the California gnatcatcher (Polioptila californica). Citywide Maintenance District (Fund 188) This is the City's most significant special assessment fund. Revenue for the fund comes from annual special benefit assessments from property owners who benefit from covered improvements. The Citywide Assessment District provides the majority of funding for the City's street lighting system and street tree program. Sewer Maintenance (Fund 189) This fund supports the City's street sweeping program and maintenance of the City's sewer system. Business Improvement District (Fund 190) This is an assessment district supported by seven of West Covina's automobile dealers to fund the construction, maintenance and operation of a reader board adjacent to Interstate 10. Police Grant Funds These funds come from federal or state grants to provide funding for various public safety programs. Bureau of Justice Assistance Grant (Fund 130) Alcohol Beverage Control (ABC) Grant (Fund 138) Police Private Grants (Fund 221) Charter PEG (Fund 205) Charter Communications awarded the City a $150,000 Public Education Grant for several years. Due to changes in communications rules, no additional grant revenue is being received. The money remaining in this fund can only be used to make capital expenditures related to the City's Public Access Channel. Art in Public Places (Fund 212) This fund accounts for development fees paid in lieu of acquisition and installation of approved artwork in a development, with expenditures restricted to acquisition, installation, maintenance and repair of artworks at approved sites. Fund: Citywide Maintenance District Department: Community Development Division/Program: District Engineering (188.4133) REVENUE 188,00.4410 Interest Income 4,000 4,000 12,175 4,000 4,000 8,100 8,000 188.71.4621 Street Lighting Assessment 1,670,879 1,678,452 1,634,312 1,690,000 1.690,000 1,675,000 1,690,000 188.71.4625 Tree Removal - - 2.328 - - - 188.71.4647 Miscellaneous Reimbursements - - - - - - 3,012 Grand Total 1,674,879 1,682,462 1,548,814 1,694,000 1,694,000 1,683,100 1,701,012 Salaries & Benefits 188.71.4133.6111 Full Time Salaries 188.71A133.5112 Pan Time Salaries 188.71.4133.5113 Overtime 188.71.4133.5XXX Premium Pay 188.71.4133.5124 Sick Leave Buyback 188.71.4133.5125 Vacation Buyback 188.71.4133.5XXX Fringe Benefits 188.71.4133.5156-7 Retirement -PIERS 188.71.4133.5180 Leave Lump Sum 188.71.4133.5181-2 PIERS Unfunded Liability Pmt 188.71.4133.5999 Salary Savings Materials & Services 188.71.4133.6110 Professional Services 188.71.4133.6210 Once Supplies 188.71.4133.6270 Special Department Supplies 188.71.4133.6330 Equipment Mainl & Repair Admin & Overhead Charges 21.123 13,198 14,336 16,774 16,774 13,129 11,107 75 - - 300 300 - - - 385 - 690 690 95 - - 979 1,000 5,614 5,614 2,932 4,277 4,277 3,313 4,001 1,692 1,692 1,064 1,354 1,354 1,149 1,437 - - - - 3,698 - 4,332 4,332 4,523 4,980 4,980 4,980 6.353 33,826 25,826 22,961 27,386 27,386 27,633 23,898 7,170 18,767 11,574 8.000 15,192 4,324 8,000 330 330 53 330 330 334 330 425 425 425 425 425 - 425 Soo 600 221 600 600 272 600 8,533 20,122 12,273 9,353 16,547 4,930 9,365 78,111 78.111 78,111 1, 755 1,755 1,765 78,111 78,111 78,111 1,765 1,765 1,765 SUMMARY Revenue 1,674,879 1,682,452 1,648,814 1,694,000 1,694,000 1,683,100 1,701,012 Salaries & Benefits 33,826 25,826 22,951 27,386 27,386 27,633 23,898 Maintenance & Operations 8,533 20,122 12,273 9,355 16,547 4,930 9,355 Atocated Casts 78,111 78,111 78,111 1,765 1,765 1765 - Capital Outlay - - - - - - Total Expenditures 120,470 124,059 113,335 36,506 45,698 34,328 33,253 Net Program Revenuel(Cost) 1,554,409 1,568 393 1,636,479 1,655,494 1,648,302 1,648,772 1,667,759 308 Fund: Sewer Maintenance Department: Community Development Division/Program: District Engineering (189-4133) REVENUE Budget Budget A�t.,il Budget (1,31�20) Actuel Budget 189.71.4010 ProperlyTaxes 190,225 190,000 253,092 210,000 210,000 225,000 210.000 189.00.4014 Residual / Excess Tax Increment (County - - 47,257 - - 28,500 - 189.00.4410 Interest income 10,000 10,000 39,569 10,000 10,000 32,500 20,000 189.71.4622 Sewer Assessments 3,395,003 3,395,003 3,343,039 3,530,010 3,530,010 3,480,000 3,530,010 189.71.4647 Miscellaneous Reimbursements - - - - - - 21,908 189.71,4818 Miscellaneous - - 694 - - - - EXPENDITURES Salaries & Benefits 189.71.4133.5111 Full Time Salaries 226,297 175,161 167,850 207,357 207,357 83,292 185,784 18971.4133.5112 Part Time Salaries 27,607 27,607 11,663 - - 7,034 30,796 189.71.4133.5113 Overtime - - - - - - - 189.71.4133.5XXX Premium Pay 1,104 240 120 239 239 55 - 189.71.4133.5124 Sick Leave Buyback 2,890 2,890 1,091 2,000 2,000 1,635 2,000 189.71.4133.5125 Vacation Buyback 4,690 4,690 1,383 1,000 1,000 5,100 2,000 189.71.4133.SXXX Fringe Benefits 55,749 55,749 33,521 44,285 44,285 20,349 54,707 189.71.4133.5156-7 Retirement -PERS 18,320 18,320 12,866 16,764 16,764 6,757 16,568 189.71.4133.6180 Leave Lump Sum - - - - 18,261 - 189.71 A733.5181-2 PERS Unfunded Liability Pint 46,896 46,896 48,975 61,644 61 644 61,644 73,250 189.71.4133.6999 Salary Savings - - - - - Subtotal 383,663 331,663 277,469 333,289 333,289 204,127 365,105 Materials & Services 189.71.4133.6110 Professional Services 20,178 75.767 53,615 21,000 30,151 12,675 21,000 189,71.4133.6210 Office Supplies 430 430 424 430 430 334 430 189.71.4133.6270 Special Department Supplies 9,300 1,755 1,616 9,300 9,300 - 9,300 189.71.4133.6330 Equipment Maint & Repair 600 600 221 600 600 272 600 189.71.4133.6999 Non -Capital Equipment - 6,529 6,529 - - - Subtotal 30,608 85,082 62,405 31,330 40,481 13,281 31,330 allocated Costs 189.71.4133.8101 Admin & Overhead Charges 139,901 139,901 132,152 171,530 171,530 171.530 189.71.4133.8102 Property & Liability Charges 5,272 9,613 10.560 5,272 5,272 5,272 12,749 Subtotal 145,173 149,514 142,712 176,802 176,802 176,802 12,749 SUMMARY Revenue 3,695,228 3,695,003 3,683,661 3,730,010 3,750,010 3,766,000 3,781,918 Salaries & Benefits 383,553 331,553 277,459 333,289 333,289 204,127 365.105 Maintenance &Operators; 30,508 85,082 62,405 31,330 40,481 13,281 31,330 Allocated Casts 145,173 149,514 142,712 175,802 176,802 176,802 12.749 Capital Outlay - - - - - - Total Expenditures 559,234 666,148 482,586 541,421 660,572 394,210 409,184 Net Program Revenue/(Cost) 3035,994 3,028,855 3201065 3208589 3,199,438 3371790 3372734 309 Fund: Sewer Maintenance Department: Community Development Division/Program: National Pollutant Discharge Elimination System (NPDES) (189-4189) EXPENDITURES Materials & Services 189.71.4189.6130 Service Contracts 15,000 291,852 209,222 290,152 57,982 24,191 34,000 Subtotal 15,000 291,852 209,222 290,152 57,982 24,191 34,000 Assets Costs JMMARY rvenue ilanes &- - - inlenance&Operations 15,000 291,852 209,222 290,152 57.982 24,191 34,0( ocated Costs - - - - - - - ipital OuBay - - - - - - as] Expenditures 15,000 291,852 209,222 290,152 57,282 24,191 34.01 A Program Revenue/(Cost) (15000) (291852) (208222) (290152) (57,982) (24,191) (34,01 310 Fund: Auto Plaza Improvement District Department: Community Development Division/Program: Business Improvement District (190-2231( 190.00.4410 Interest Income - - 1,415 - - 910 1,000 190.22.4190 Other Taxes 115,66E 115,668 115,616 115,668 115,66E 115,620 115,88E EXPENDITURES Salaries & Benefits Subtotal - - - - Materials & Services 190.22.2231.6110 Professional Services 4,580 4,560 4,500 4,560 4,560 4,500 4.560 190.22.2231,8120 Other Contractual Services 20,500 20,500 19,561 20,500 20,500 9,367 21.800 190.22.2231.6142 Electricity 12,000 12,000 14,261 12,000 12,000 9,938 12.500 190.22.2231.8145 Telephone -Special Lines 800 800 720 800 Soo 720 824 190.22.2231.6270 Other SuppfeslMaterals 1,000 1,000 - 1,000 1,000 1,000 1,000 190.22.2231.8330 Equipment M & R 10,440 10,400 10.140 10,440 10,440 10,140 10,440 190.22.2231.6493 Armin and overhead 8,500 8,500 - 8,500 8.500 8,500 8,500 Subtotal 57,800 57,760 49,182 57,900 57,800 44,165 59,624 Assets Coats ® Adoc k ,s5i3 �9 Af?pk"'^ z dgffl'io$ »,5.W``ad9Allocated #' 4.... Buq u.'0p4S ,r.,�:�.7.201 t Co.(. 311 Fund: Auto Plaza Improvement District Department: Community Development Division/Program: Debt Service(190.9000) & Benefits rials & Services 13.9000.5499 Interest on Aovances 8,937 8,937 8,436 8,937 8.937 8,937 8,937 total 8,937 8,937 8,436 8,937 8,937 8,937 8,937 Costs 1MMARY weaue - - - - ilaries & Benefits - - - - - 3iMenance & Operations 8,937 8,937 B,436 8,937 8,937 8,937 8,9: ocated Costs - - - - - plat Outlay _ _ _ _ _ _ dal Expenditures 8,937 8,937 8,436 8,937 8,937 8,937 8,9: a Program Revenuel(CmQ (8,937) (8,937) (8,436) (8,937) (8,937) (8,937) (8,9i 312 Fund: West Covina Housing Authority Department: Community Development Division/Program: Redevelopment Administration(820-2210) Interest Income - - 415, 877 Loan Issuance - - 29.375 s & Benefit 2210.5111 Full Time Salaries 269,690 270,990 208,013 227,239 227,239 205,552 318,568 2210.5112 Park Time Salaries - - 3,950 - - 4,686 - 2210.5113 Ovedime - - 5 - - 1,099 - 2210.5XXX Premium Pay 2,800 1,896 697 1,495 1,495 1,500 4,133 2210.5124 Sick Leave Buyback - - 1,075 - - 5,065 4,500 2210.5125 Vacation Buyback - - 1,549 - - 4,846 3,000 2210.5)= Fringe Benefits 40,506 40,110 26,793 37,514 37.514 36,956 47,770 2210.5156-7 Retirement -PERS 17.767 17,767 15,888 18.078 18,078 17,799 28,481 2210.5180 Leave Lump Sum - - 760 - - - 2210.5181-2 PIERS Unfunded Liability Pmt 45.482 45,482 47,497 66,478 66,478 66,478 111,202 r1 376,245 376,245 306,227 350,804 350,804 343,281 517,664 Is & Servces 2210.6050 Tmining/Conferencestmeetings 2,100 2,100 2,100 275 55 2,740 2210.6110 Professional Services 10,100 10,100 - 10,100 10,100 10,100 10,100 2210,6111 Legal Services 17,000 17,000 2,941 17,000 17,000 1,190 17,000 2210,6112 Accounting and Auditing 7.150 7,150 3.600 7,150 7,150 7,150 7,365 2210.6120 Other Contractual Services 5,610 5,610 (8) 6,910 617 200 7,585 2210.6147 Cellular Phones 1,420 1,420 682 1,420 1,420 351 2,700 2210.6169 Graffiti 20,500 20,500 20,217 20,500 20,500 21,325 20,500 2210.6170 Advertising & Publications Soo Soo 55 520 520 - 2,520 2210.6210 Office Supplies 4,060 5,316 3,506 4,060 4,060 420 4,060 2210.6213 Postage 520 520 - 520 520 - 520 2210.6319 Pool Car Usage 550 550 246 550 550 20 550 2210.6330 Equipment M & R Soo Soo 460 500 500 300 760 2210.6424 Capitalized Lease Expense 2,400 2,400 2,643 1,624 1.624 1,624 2,624 2210.6429 Amortaation Expense - - 11,667 - - - - 1 72,410 73,666 46,008 71,954 64,836 42,735 79,014 Assets Costs 10.8101 Admin & Overhead 17,664 17.664 14,696 59,420 59,420 59,420 10.8102 Chgbk- Property&Liability Ins - - - - - - 10.8104 Chgbk- Vehicle Maintenance - - - - - 10.8105 Chgbk - Fuel&Oil - - - - - - 17,664 17,664 14,696 59,420 59,420 59,420 SUMMARY Revenue - - 445,252 - - Salaries & Benefits 376,245 376,245 306,227 350,604 350,804 343,981 517,654 Maintenance & Operations 72,410 73,666 46,008 71,954 64,836 42,735 79,014 Allocated Costs 17.664 17,664 14,696 59,420 59,420 59,420 - Capital Outlay - - - - - - - Total Expenditures 466,319 467,575 366,932 482,178 475,060 446,136 596,668 Net Program RevenuW(Cost) 466,319 467,575 78321 482176 475,060 446,136 696668 313 Fund: West Covina Housing Authority Department: Community Development Division/Program: Housing Preservation Loan Program (820-2240) 18-19 18.19 y19 20 79 20 ' 19 20y2U1 Atlopted Amended 18,19 Adopted Amended P'.) t d Proposed Budget Budget Ac[uai Budget (1-31-20) Act..(. Budget 314 Fund: West Covina Housing Authority Department: Community Development Division/Program: First Time HomebuyerProgram (820.2241) 18-19 1519 1920 T1920 �1920 �20-Adopted _■,., A send d 1819 Adopted Amended P 1c t d ProPos SM11 .. $rtd . g t . , ... $µdget„, .. Actual ... $utlgai _..11-31 20)„ EXPENDITURES & Services 41.6110 Professional Services 4,130 4,130 3,507 - 3534 3,181 3,534 4,130 4,130 3,507 - 3,534 3,181 3,534 Costs Admin & Overhead )MMARY venue - - - - - - lades & Benerrts - - - - - - - intenance&Operators 4,130 4,130 3,507 - 3,534 3.181 3,53 3cated Costs - - - - - - - pitalOuBay - - - - - - - tat Expenditures 4,130 4,130 3,507 - 3,534 3,181 3,53 t Program Revenuef(Cost) (4130) (4130) (3507) (3,534) (3,181) (3,53 315 Fund: West Covina Housing Authority Department: Community Development Division/Program: Rapid Rehousing/Homeless Programs (820-2255) 316 CAPITAL IMPROVEMENT PROGRAM The City of West Covina develops a five-year Capital Improvement Program (CIP) that consists of an extensive list of projects necessary to maintain and improve the City's infrastructure. The City defines a CIP as having (1) a capital asset with a minimum dollar value of $45,000, and (2) an estimated useful life of three years or more. A multi -year CIP is necessary because it is impossible to fund all capital projects immediately. In order to meet the City's needs, it is imperative that the City continues to plan and strategize how it will allocate limited financial resources for capital projects. The CIP should not be confused with the capital improvement budget. The capital improvement budget represents the first year of the CIP that is reviewed and adopted by the City Council. It authorizes specific projects and appropriates specific funding for those projects. The capital improvement budget for fiscal year 2020-21 provides $11.1 million for new projects. Projects and funding sources listed in the CIP for years other than year one (commonly called "out years") are not authorized until the annual budget for those years is adopted by the City Council. The "out years" serve only as a guide for future planning and are subject to further review and modification in subsequent years. The City Council adopts a five-year CIP to provide a standard by which to: • Prioritize the increased needs of the City • Analyze the various funding sources • Match, as appropriate, the funds to the various needs • Plan to meet the City's capital needs over an extended period of time, as funding becomes available • Help to eliminate deficiencies, yet accommodate changing priorities while progressing toward a goal CAPITAL IMPROVEMENT SELECTION PROCESS The CIP has been developed with the combined input from the City Council and City staff. Requests are submitted to a committee of City staff members to review along with justifications, suggested funding source(s) and associated costs including any ongoing operating costs. The projects are categorized as Building, Energy Efficiency/Conservation, General, Studies, Parks, Streets, Traffic, Utilities, Vehicles, or NPDES. They are assessed based on the funding availability and the needs and priorities of the City, then presented to the City Council for consideration and approval. Projects not funded in the current fiscal year are put in "out years." Conversely, during the budget year there may be additional CIP projects approved by the City Council that were unforeseen during the budget adoption process. The CIP budget for fiscal year 2020-21 is $11,128,980. A list of all the recommended projects is shown on the following pages. 317 WC Community Services Foundation (Fund 220) This fund is used to account for activity of the West Covina Community Services Foundation, a 501(c)(3) non-profit organization. Measure R (Fund 224) Under Measure R, the City receives a portion of a'/2 cent sales tax levied in Los Angeles County to provide transportation related projects and programs. The City uses Measure R Funds to provide a variety of transportation services including Dial -A -Ride and the West Covina Shuttle (a fixed route system). Taskforce for Regional Auto Theft Prevention (TRAP) Grant (Fund 233) A regional law enforcement taskforce known as TRAP is funded through vehicle registration fees pursuant to Vehicle Code section 9250.14 (SB-2139). The primary mission of TRAP is to combat auto thefts and spearhead major investigations related to vehicle thefts throughout the Southern California regions. City Law Enforcement Grant (Fund 234) This fund accounts for personnel costs that are reimbursable through the Board of State and Community Corrections (BSCC) City Law Enforcement Grant. Measure M (Fund 235) Under Measure M, the City receives a portion of a''/z cent sales tax levied in Los Angeles County to provide transportation related projects and programs. The City uses Measure M Funds for certain capital projects or transportation projects such as street rehabilitation and reconstruction, traffic monitoring systems, and congestion management and planning. Measure A (Fund 236) Under Measure A, the City receives a portion of a 1.5 cent per square foot parcel tax levied in Los Angeles County to help fund new parks and maintain existing ones. The City uses Measure A Funds for certain capital projects related to parks, such as rebuilding restrooms, updating park parking lots, and the purchase of new playground equipment. SB 1 — Road Maintenance Rehab (Fund 237) Senate Bill (SB)1, known as the Road Repair and Accountability Act of 2017, increased per gallon fuel excise taxes, increased diesel fuel sales taxes and vehicle registration fees, and provides for inflationary adjustments to tax rates in future years, to address basic road maintenance, rehabilitation and critical safety needs on both state highways and local streets. The City uses SB1 funding for street improvements such as residential road rehabilitation. West Covina Housing Authority (Fund 820) Under ABXI 26, the housing functions were transferred to the West Covina Housing Authority with the adoption of Resolution No. 2012-11 by the West Covina City Council on January 17, 2012. Accordingly, all rights, powers, duties and obligations related to the housing functions have been assumed by the Housing Authority and it may enforce affordability covenants and perform related activities pursuant to the applicable provisions of the Community Redevelopment Law. ABX1 26 provides that the non -cash housing assets and obligations of dissolving redevelopment agencies ("RDAs") do not pass to the Successor Agencies formed to wind -down each RDA, but SPECIAL COMMENTS Although staff has made every attempt to adhere to the definition of a CIP, there are some occasions when projects may be below the $45,000 limit. While these projects may not be classified by most agencies as "capital projects," they have been included due to their uniqueness. The Government Finance Officers' Association defines a capital asset as "a new or rehabilitated physical asset that is nonrecurring, has a useful life of more than three to five years, and is expensive to purchase." The term "expensive" is relative and may appear arbitrary at first; however, a survey of local cities revealed that the most common dollar figure used to define a capital asset is $45,000. 2. This year, all the CIP projects will be funded from special funds with the exception of the maintenance of effort required by SB1. The maintenance of effort comes from the General Fund in the amount of $567,148. These projects include major and residential streets rehabilitation, sewer main replacement, Citywide park restrooms improvements, traffic signal modifications or replacement. 3. There have been increasingly less restricted funds available for CIP projects. Lack of funding has created an extraordinary challenge for staff due to the numerous building maintenance projects that are in need of funding. This is particularly troublesome as many of the City's facilities and equipment are aged and in need of rehabilitation or replacement. Many of the building projects shown on the attached CIP list have been on the list for over ten years and continue to be moved to "out years." The City Hall building needs numerous repairs/improvements; most of the carpet throughout all departments, ceiling tiles, the roof and skylight — all need to be replaced. Most of the fire stations are in need of replacement or refurbishment requiring a significant number of repairs to be funded from the Fire and Public Services Department's operating budget. 4. The City's fleet is also aging as well as the equipment in the vehicle maintenance garage. Many of the public works and public safety vehicles have exceeded their useful life and repairs have become very costly to the departments' operating budgets. With the depletion of the Vehicle Replacement Fund years ago, it is extremely difficult to fund vehicles, particularly the high-priced fire trucks, police vehicles and heavy-duty maintenance trucks. 5. This Five -Year Capital Improvement Program is presented to the City Council as a working document. The projects and funding sources are subject to change during the budget year to better reflect the priorities of the City Council. The City is committed to meeting its capital improvement needs in a fiscally reasonable manner and is aggressively seeking strategic alternatives that will allow the highest level of service to the residents, visitors, and businesses in the City. Further, staff continues to search and apply for grants to assist in the funding for capital projects. 318 2021-2025 CAPITAL IMPROVEMENT PROGRAM PROJECT SUMMARY ,five-year Fundin83cbedule Flue-YearTotal Program` unfunded 2020-202S,w 2021-2022 `,20222023 -"` 2,029d024''- 2024-20#5, -. B BUILDINGS $100,0001 $100,000 $250,000 $100,000 $350,0001 $900,OOC $24,510,00 G GENERAL 320,000 0 0 0 125,0001 445,OOC 3,260,00 P PARKS PLAYGROUNDS AND FIELDS 880,000 340,000 340,000 340,000 340,000 2,240,00 7,750,00 R REGIONAL 1,964,232 2,725,000 3,000,000 0 0 7,689,23 SW SEWER 2,392,600 2,292,600 2,152,600 2,152,600 2,000,000 10,990,40 S STREETS AND SIDEWALKS 4,777,148 3,642,148 3,642,148 3,717,148 3,642,148 19,420,74 620,00 T TRAFFIC SIGNALS 590,000 670,000 170,000 270,000 140,000 1,840,00 1,950,00 V VEHICLES 105,000 0 0 0 0 105,00 690,00 $11 M,980 � ,r$9;769,748 -. $9,554,748 $6,579 748 $6,597,148 $43:630,37 '$38,780,00 Fund No. Fund Description 122 Prop C 124 GT=gas tax 128 TDA= transportation development act 131 CDBG= Community Development Block Grant 161 CT= construction tax 170 PDFA = park dedication fund 171 PDF B = park dedication fund 172 PDF C = park dedication fund 174 PDF E = park dedication fund 175 PDF F= park dedication fund 177 PDF H = park dedication fund 183 CCS = Coastal Sage Scrub 199 Citywide MD= maintenance district 224 Measure R 235 Measure M 237 SB1=Senate Bill 199 Measure W=stormwater improvement fund 319 CAPITAL IMPROVEMENT PROGRAM CATEGORY: BUILDINGS Project. No. Description of Item- Cost of Item Funding. Sources Five -Year Funding Schedule 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 B-1 ADA Access- Public Facilities $500,000 CDBG $100,000 $100,000 $100,000 $100,000 $100,000 B-2 City Hall- Seismic Retrofit $250,0170 Cf 250,000 B-3 Replace Emergency Generator at City Hall $150,000 R 150,000 TOTAL BUILDING PROJECTS $900,000 $100,000 I $10o'0001 00,000 $350,000 UNFUNDED PROJECTS u" UF-B City Yard Back-up Generator $100,000 UF-B Dispatch Center Renovation (Roof, workstations, HVAC)$500,000 UF-B Police Building- Forensic Lab Upgrade, Jail, Detective Bureau, Roof, HVAC $1,200,000 UF-B Fire Station 1-Headquarters Replacement $15,000,000 UF-B Fire Station 2 - Renovation (Kitchen, Roof, Flooring, Bays( $650,000 OF-B Fire Station 3 - Renovation (Kitchen, Roof, Flooring, Bays( $900,DD0 UF-B Fire Station 4 - Renovation (Kitchen, Roof, Flooring, Bays( $900,000 UF-B Fire Station 5 - Renovation (Kitchen, Roof, Flooring, Bays) $1,500,000 UF-B City Hall - Repaintin Exterior $400,000 UF-B City Hall - Parking Garage waterproofing and repair $750,000 UF-B City Hall -Interior remodel $1,000,000 OF-B City Hall Parking Lot Resurfacing $125,000 UF-B Door Access - Phase 11 $250,000 UF-B City Council Chamber Seating Replacement $400,000 UF-B City Yard Renovations (Parking Lot, Block Wall and Roo $750,000 OF-B City Hall Replacement & Upgrade of pumps for Storm Water Lift Station $85,000 TOTAL UNFUNDED PROJECTS $24,530,000' 320 CAPITAL IMPROVEMENT PROGRAM CATEGORY: GENERAL OF-G Citywide Enterprise Resource Planning software system $2,000,000 OF-G Auto Pulse Resuscitation System $75,000 OF-G Defibrillators $250,000 OF-G Comprehensive Zoning & Subdivision Code Revision $450,000 OF-G Fire Dept - Replace Mobile Data Computers $35,000 OF-G Replace Fire Department Turnout Gear (coats & pants) $175,000 IF-1 Replace Fire Station Alerting System $275,000 TOTAL UNFUNDED GENERAL PROJECTS ' $3,2fi0,000 321 CAPITAL IMPROVEMENT PROGRAM CATEGORY: PARKS PLAYGROUNDS AND FIELDS Project No. Description of Item Cost of Item Funding Sources Five -Year Funding Schedule 8020.2 2211-. 2021-2022 2022-2023 2023-2024 2024-2025 ORANGEWOOD PARK P-1 Security Fencing, Restroom Improvements $300,000 PDF F $300,000 DEL NORTE P-2 Dog Park Renovation $80,000 Measure A $80,000 POUR AND PLAY PLAYGROUNDS P-3 Del Norte, PalmView, Aroma & Walmardo Parks $500,000 Measure A $500,000 GALSTER PARK P-4 Tot Lot Replacement $340,000 Measure $340,000 FRIENDSHIP PARK P-5 Tot Lot Replacement $340,000 Measure A $340,000 GINGRICH PARK P-6 Tot Lot Replacement $340,000 Measure $340,000 CALIFORNIA PARKETTE P-7 Tot Lot Replacement $340,000 MeasureA 1 $340,000 TOTAL PARK PLAYGROUNDS AND FIELDS PROJECTS. $2,240,000 $880,000; $340,000 $340,0001 $340,000 $340,000 UNFUNDED PROJECTS OF-P Parks security cameras & lighting @ $75,000 each $1,200,000 OF-P Shadow Oak Park - lower parking lot & restrooms $1,500,000 OF-P Resurfacing of Tennis Courts at Del Norte $40,000 OF-P City Parks Restroom Improvements & Upgrades $1,000,00 OF-P Resurfacing of Basketball Courts at Gingrich $40,000 OF-P Cameron Park Community Center Water Proofing & $295,000 OF-P Cortez Park -Repair Trash Enclosure & Replace Football $50,000 OF-P Del Norte Park - Roof Replacement of Pony Snack Bar, Demo South West Snack Bar, Dog Park Improvements, $500,000 OF-P Friendship Park- Replace Flooring and Interior Paint, Roof Replacement, Repair Trash Enclosure $325,000 OF-P Walmardo Park- Resurface Basketball Courts, Restroom $250,000 OF-P Park drinking fountains, picnic area renovation (ADA, $2,400,00 OF-P Pa— Lighting Replacement/Repairs $150,000 TOTAL UNFUNDED PARK PLAYGROUNDS. FIELDS PROJEC :, $7,750,00. 322 CAPITAL IMPROVEMENT PROGRAM CATEGORY: REGIONAL Project No. Description of Item Cost of Item Funding Sources Five -Year Funding Schedule 2020-2023 202.1-2022 2022-2023 2023-2024 2.024-2025 R-1 Lark Ellen and Badillo -Traffic Signal Improvements with County of LA $200,000 Measure RK$20O,000 $200,000 R 2 La Puente Road/Forecastle- New Traffic Signal with City of Walnut $400,000 Measure R C-ItyofWalnutR-3 Lark Ellen and Grovecenter- Pedestrian Improvements with City of Covina $91232 Measure R CtyofCovinaPropC 1-4 Ave Street Rehabilitation(North- South City Limits) (Synchronize signals regionally - Azusa, Covina, Indusry, LA Countyl $6,998,000 $500,000 $7S0,00Azusa STPL $1,000,000 $750,000 Measure M $298,000 $500,000 $750,000 Measure R $100,000 $525,000 $750,000 TOTAL 6EGIONAL PROJECTS $7,689,232 $1,964,2321 $2,725,000 $3,000,000 - - 323 CAPITAL IMPROVEMENT PROGRAM CATEGORY: SEWER Project No. ,. Description of Item Cost of Item Funding. Sources- Five -Year Funding Schedule -2020,2021 2021-2022 2022-2023 2023-2024 2024-2025 9W-1 Sewer System Management Plan Update $75,000 SF $75,000 SW-2 CIPP Lining Program $610,400 SF $152,600 $152,600 $152,600 $152,600 SW-3 Sewer Main Replacement - Portions Glenview Rd, Michelle St., and Azusa Ave. $9,500,000 SF $1,500,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 SW-4 Sewer Main Replacement- Portion of Azusa Ave. $295,000 SF $295,000 SW-5 Sewer Mai n Replacement- Po rtion Of Citrus St. $230,000 SF $230,000 SW-6 Sewer Sy stem Controls and Power -Program $280,000 SF $140,000 $140,000 TOTAL SEWER PROJECTS 1 $10,990,40 *=+.u.w -$2,292,60 $2,152,6001 $2,152,600 324 CAPITAL IMPROVEMENT PROGRAM CATEGORY: STREETS AND SIDEWALKS Project No. Description of Item, .:Cost of Item- Funding Sources - Five -Year Funding Schedule 2020.2021 20212022: 2022-2023: 2023-2024 2024-2025. S4 Pavement Management Plan Update $75,000 GT $75,000 S-2 Annual Concrete Sidewalk and Curb and Gutter Repair Program $900,000 Measure M $180,000 $180,000 $180,000 $180,000 $180,000 S-3 Annual Concrete Sidewalk and Stamped Concrete Replacement $350,000 TDA $70,000 $70,000 $70,000 $70,000 $70,000 S-4 Median Landscaping $2,000,000 Measure R $500,000 $250,000 $250,000 $250,000 $250,000 Citywide MD $500,000 S-5 Bus Stop Enhancement Program- Annual Program $110,000 Pro C $10,000 $25,000 $25,000 $25,000 $25,000 S-6 ADA Curb Access Ramp Program $100,000 CDBG $100,000 S-8 Street Lights LED's Conversion Program $300,000 Measure R $300,000 S-9 Residential Street Rehabilitation - Annual Program $10,335,740 GF $567,148 $567,148 $567,148 $567,148 $567,148 SB3 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 5-10 Green Street Projects/ Stormwater improvements $5,000,000 Measure W $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 S-11 Catch Basin Trash Capture Device Installation Program $250,000 SF $50,000 $50,000 $50,000 $50,000 $50,000 TOTAL STREET PROJECTS $19,420,740 $4,777,148 $3,642,148 $3,642,148 $3,717,148 $3,642,148 UNFUNDED PROJECTS OF-S Christ Lutheran - Left Turn Pocket on Citrus $50,000 OF-S Merced/Sunset Ave n ues - Left Turn $190,000 OF-S Merced/Valinda - Left Turn $190,000 OF-5 (Glendora/Merced Avenues - Left Turn $190,000 TOTAL UNFUNDED STREET PROJECTS $620,000'.. 325 CAPITAL IMPROVEMENT PROGRAM CATEGORY: TRAFFIC SIGNALS PrajecR R0. - ^Descri Lion ofltem CosC of ltemls"^ � Five-YeaY Fundin 5chetlule 202"021 `, 2021-2022:' 2022.2023i 2023 2024 2D24.2025T-1 Traffic Signal at Cameron/Barranca $450,000 $450,000 T-2 Traffic Signal at Cameron/Citrus $500,000 $500,000T-3 Update Traffic & Engineering Surveys $100,000 KGT $100,000 T-4 Video Detection Citywide $250,000R $50,000 $50,000 $50,002 $50,000 $50,000 T-5 Traffic Signal Controller Replacement & Backup Battery $420,000$60,000 $90,000$90,000 $90,000 T-6 Installation of Traffic Control Devices 5120,000$30,000 $30,000 $30,000 $30,000 TOTAL TRAFFIC SIGNAL PROJECTS ' $1,840,000 $590,000 $670,0001 $170,0001 $270,000 $140,000 UNFUNDED PROJECTS. OF-T GPS Emergency Pre-emption System OF-T Cameron and Orange- Traffic Signal Improvements ffl54-W. TOTAL UNFUNDED TRAFFICSIGNALS $ 326 CAPITAL IMPROVEMENT PROGRAM CATEGORY: VEHICLES Project No. Description of Item Cost of Item Funding Sources Five -Year Funding Schedule 2020-2021. 2021-2022 2022-2023 2023-2024 2024-2025 V-3 Hybrid Vehicle for Fleet $40,000 AQMD $40,000 V-4 Fleet Vehicle Safety Equipment Upgrade $65,000 GT ,000 Sewer $300,000 TOTAL VEHICLES PROJECTS $105,000 $105,000 - UNFUNDED PROJECTS OF-V Pol ice vehicle replacement $500,000 OF-V Replace 1994 City Yard Dump Truck $190,000 TOTAL UNFUNDED PROJECTS $690,000 327 rather to the Housing Successor Agency. As such, decisions regarding such housing assets and obligations are not subject to approval by the Oversight Board of the Successor Agency. This fund will accumulate loan repayments from homeowners and multi -family housing developers per agreements that were put in place using low and moderate income housing funds of the former Redevelopment Agency. Those funds, along with repayment of the Supplemental Educational Revenue Augmentation Fund loans that were previously made by the housing fund of the former Redevelopment Agency, will be used to continue to provide low and moderate income housing programs in compliance with state law regarding affordable housing. 9 10 A9 "To) XG] 8 18011-� Capital Projects (Fund 160) The fund was established by the City Council to serve as the source of capital funding for projects that have no other funding source. Construction Tax (Fund 161) The Construction Tax Fund receives monies from developers based on the construction of dwelling units in the City. These funds are then used to purchase or construct public facilities, such as street reconstruction, traffic signal modifications, curb and gutter replacements and rehabilitation of park structures and equipment. Information Technology (Fund 162) The funds paid into this fund are to be used for information technology capital outlay projects. Development Impact Fees (Fund 16x) The City receives one-time fees on new development to be used to cover costs of capital equipment and infrastructure required to serve new growth. The following funds have been established: Fund 164 — Police Impact Fees Fund 165 — Fire Impact Fees Fund 166 — Park Impact Fees Fund 167 — City Administrative Impact Fees Fund 168 — Public Works Impact Fees Park Acquisition (Fund 169) The funds paid into this fund are to be utilized for new parkland acquisition and the development of new parkland. Park Dedication Fees (Fund 17x) The City receives fees from developers to fund recreation facilities. The City has been divided into eight park districts for purposes of collecting revenue. These funds are used for qualified recreational purposes throughout the City. The following Districts have been established: Fund 170 — Park District "A" Fund 171 — Park District `B" Fund 172 — Park District "C" Fund 173 — Park District "D" 22 Page Intentionally Left Blank 328 2020-21 SCHEDULE OF POSITIONS FY 16-17 FY 17-18 FY 18-19 FY 18-19 FY 19-20 Amended Amended Adopted Amended Adopted CITY COUNCIL & CITY MANAGER City Manager 1.00 1.00 1.00 1.00 1.00 Assistant City Manager/Public Services Director - - - 0,50 0.50 Assistant City Manager/Community Services Director - 0.50 0.50 - - Deputy City Manager 1.00 1.00 1.00 1.00 Economic Dev/Housing Manager 1.00 1.00 1.00 - Econ Dev Project Coordinator 1.00 1.00 1.00 Economic Dev Specialist 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 1.00 1.00 1.00 1.00 Information Technology Manager - - 1.00 1.00 1.00 IT Analyst I / II 1.00 1.00 1.00 Computer Services Technician - - 1.00 Communications Technician - - 1.00 1.00 1.00 Total - City Council & City Manager 7.00 7.50 10.50 7.50 7.50 CITY CLERK Assistant City Clerk 1.00 1.00 1.00 1.00 1.00 Deputy City Clerk 1.00 - 1.00 1.00 1.00 Administrative Assistant II 1.00 1.00 - - Total - City Clerk 3.00 2.00 2.00 2.00 2.00 FINANCE DEPARTMENT Finance Director 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director - - - - 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 - - - IT Analyst I / II 1.00 1.00 - - - Management Analyst I / 11 2.00 1.00 1.00 1.00 1.00 Accountant 3.00 2.00 2.00 2.00 2.00 Accounting Technician 3.00 4.00 3.00 3.00 2.00 Computer Services Technician 1.00 1.00 - - - Communications Technician 1.00 1.00 Reprographics Coordinator 1.00 - Senior Administrative Assistant 1.00 - - - Administrative Assistant I - 1.00 1.00 1.00 1.00 Senior Account Clerk 1.00 1.00 1.00 1.00 1.00 Account Clerk 2.00 1.00 1.00 1.00 1.00 Total - Finance Dept 20.00 17.00 12.00 12.00 11.00 329 FY 16-17 FY 17-18 FY 18-19 FY 18-19 FY 19-20 Amended Amended Adopted Amended Adopted HUMAN RESOURCES DEPARTMENT Human Resources Director 1.00 1.00 1.00 1.00 1.00 Management Analyst I / II 1.00 1.00 2.00 2.00 2.00 Human Resources Technician 1.00 1.00 1.00 1.00 1.00 Administrative Aide 2.00 2.00 - - - Total - Human Resources Dept 5.00 5.00 4.00 4.00 4.00 PLANNING DEPARTMENT Planning Director 1.00 1.00 1.00 - - Senior Planner 1.00 1.00 1.00 Senior Administrative Assistant 1.00 1.00 1.00 Planning Assistant 2.00 - - Planning Associate 1.00 2.00 1.00 Total- Planning Dept 6.00 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 6.00 Police Sergeant 13.00 13.00 13.00 13.00 13.00 Police Corporal 17.00 17.00 17.00 17.00 17.00 Police Officer 65.00 67.00 60.25 60.25 61.00 Subtotal Swom 104.00 106.00 99.25 99.25 100.00 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 - Code Enforcement Officer 1.00 1.00 1.00 1.00 Computer Services Technician 1.00 1.00 - - - Senior Administrative Assistant 2.00 2.00 2.00 2.00 2.00 Administrative Assistant 1 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 1.00 - Community Services Officer 12.00 10.00 10.00 10.00 10.00 Lead Jailer 1.00 1.00 1.00 1.00 1.00 Jailer 5.00 6.00 6.00 6.00 6.00 Records Specialist II 4.00 4.00 4.00 4.00 4.00 Records Specialist 1 6.00 6.00 6.00 6.00 6.00 Subtotal Admin Services, Records, Jail 38.00 38.00 37.00 37.00 33.00 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 171.00 173.00 165.25 165.25 162.00 330 FIRE DEPARTMENT Fire Chief Assistant Fire Chief Fire Captain Fire Engineer Firefighter / Paramedic Firefighter Subtotal Sworn Fire Marshal Fire Protection Specialist Management Analyst I / II Senior Administrative Assistant Administrative Aide Senior Account Clerk Subtotal Non Sworn Total - Fire Dept COMMUNITY DEVELOPMENT DEPARTMENT Commmunity Development Director Planning Manager Senior Administrative Assistant Planning Assistant Planning Associate Subtotal Planning Senior Administrative Assistant Administrative Assistant I Subtotal Administration Building Official Building Inspector Building Permit Technician Subtotal Building Assistant City Engineer Public Works Project Supervisor Civil Engineering Assistant Engineering Technician Subtotal Engineering Code Enforcement Supervisor Subtotal Code Enforcement Economic Dev/Housing Manager Econ Dev Project Coordinator Economic Dev Specialist Subtotal Economic Development Total - Community Development Dept FY 16-17 FY 17-18 FY 18-19 FY 18-19 FY 19-20 Amended Amended Adopted Amended Adopted 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 3.00 18.00 18.00 15.00 15.00 15.00 18.00 18.00 15.00 15.00 15.00 35.00 36.00 33.00 33.00 33.00 1.00 3.00 3.00 3.00 3.00 76.00 79.00 70.00 70.00 70.00 1.00 - - - - - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 5.00 5.00 5.00 5.00 5.00 81.00 84.00 75.00 75.00 75.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 5.00 4.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 2.00 2.00 5.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 19.00 10.00 331 FY 16-17 FY 17-18 FY 18-19 FY 18-19 FY 19-20 Amended Amended Adopted Amended Adopted PUBLIC SERVICES DEPARTMENT Assistant City Manager/Public Services Director 0.50 0.50 Public Services Manager 1.00 1.00 Public Services Superintendent 1.00 1.00 Management Analyst I / II 2.00 1.00 Recreation Services Supervisor 1.00 1.00 Administrative Assistant II 2.00 2.00 Administrative Assistant 1 1.00 1.00 Senior Account Clerk 1.00 1.00 Head Cook 1.00 1.00 Community Services Coordinator 2.00 2.00 Operations Technician 1.00 1.00 Subtotal Admin and Recreation 13.50 12.50 Maintenance Services Supervisor 1.00 1.00 Building Maintenance Leadworker 1.00 1.00 Electrician Leadworker 1.00 1.00 Electrician II 1.00 1.00 Equipment Operator 1.00 1.00 Maintenance Leadworker 3.00 3.00 Maintenance Worker I / II / III 6.00 6.00 Contract Coordinator 1.00 1.00 Fleet Services Coordinator 1.00 1.00 Subtotal Maintenance 16.00 16.00 Total - Public Services Dept 29.50 28.50 PUBLIC WORKS DEPARTMENT Public Works Director / City Engineer 1.00 1.00 1.00 - - Management Analyst 1 / II 1.00 2.00 2.00 Senior Administrative Assistant 1.00 1.00 1.00 Administrative Assistant 1 1.00 1.00 1.00 Subtotal Administration 4.00 5.00 5.00 Building Official - - 1.00 Deputy Building Official 1.00 1.00 - Building Inspector 2.00 2.00 2.00 Building Permit Technician 2.00 2.00 2.00 Subtotal Building 5.00 5.00 5.00 Assistant City Engineer 1.00 1.00 1.00 Public Works Project Supervisor 1.00 1.00 1.00 Civil Engineering Assistant 1.00 1.00 1.00 Engineering Technician 1.00 1.00 1.00 Subtotal Engineering 4.00 4.00 4.00 Public Works Superintendent 1.00 1.00 1.00 Equipment Maintenance Supervisor 1.00 - - Park Maintenance Supervisor 1.00 1.00 - Street Maintenance Supervisor 1.00 1.00 1.00 Building Maintenance Leadworker 1.00 1.00 1.00 Electrician Leadworker 1.00 1.00 1.00 Electrician If 1.00 1.00 1.00 Equipment Mechanic Leadworker 1.00 - - Equipment Mechanic II 2.00 - - Equipment Operator 2.00 2.00 2.00 332 Maintenance Leadworker Senior Maintenance Worker Maintenance Worker I / II / III Administrative Assistant II Administrative Assistant I Senior Account Clerk Contract Coordinator Fleet Services Coordinator Operations Technician Subtotal Maintenance Total - Public Works Dept* Assistant City Manager/Community Services Director Community Services Director Community Services Manager Recreation Superintendent Management Analyst I / II Senior Citizens Services Supervisor Administrative Assistant II Administrative Assistant I Head Cook Community Services Coordinator Operations Technician Total - Community Services Dept* GRAND TOTAL FY 16-17 FY 17-18 FY 18-19 FY 18-19 FY 19.20 Amended Amended Adopted Amended Adopted 7.00 7.00 7.00 4.00 4.00 4.00 15.00 15.00 - 1.00 1.00 1.00 1.00 - - 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 43.00 38.00 22.00 56.00 52.00 36.00 - 0.50 0.50 1.00 - - - 1.00 1.00 1.00 1.00 1.00 1.00 - - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 2.00 - 1.00 1.00 10.00 10.50 9.50 359.00 356.00 318.25 314.25 300.00 * Departments restructured into Public Services and Community Development Departments 333 Page Intentionally Left Blank 334 GLOSSARY OF TERMS Appropriation - Legal authorization granted to the City Manager by the City Council to expend monies, and/or to incur legal obligations for specific departmental purposes. An appropriation is usually limited in amount, as well as to the time when it may be expended. Assessed Valuation - A dollar value placed upon real estate or other property by Los Angeles County as a basis for levying property taxes. Balanced Budget - A budget in which current revenues equal recurring expenditures. Beginning Fund Balance - Fund balance available in a fund at the end of the prior fiscal year for use in the following fiscal year. Bond - A city may raise capital by issuing a written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, together with periodic interest at a specific rate. Budget Amendment - A revision of the adopted budget that, when approved by the City Council, replaces the original provision. Budget amendments occur frequently throughout the fiscal year, as spending priorities shift. Budget Message - A general discussion of the proposed budget as presented in writing by the City Manager to the City Council. The message contains an explanation of the principal budget items and summarizes the proposed budget relative to the current year adopted budget. Capital Improvement Program - A financial plan of proposed capital improvement projects and the means of financing them for a given period of time. Capital Expenditures - A budget category which budgets all equipment having a unit cost of more than $5,000. Capital outlay items are budgeted in the operating budget. Cash Basis of Accounting - A method of accounting in which revenues are recorded only when cash is received and expenditures are recorded only when payments are made. Since payments can be delayed to the next fiscal year, cash basis can result in an inaccurate picture of the financial condition of a fund. To be in conformance with Generally Accepted Accounting Principles (GAAP), local governments must use the accrual basis, rather than the cash basis of accounting. Chart of Accounts - A chart that assigns a unique number to each type of transaction and to each budgetary unit in the organization. The chart of accounts provides a system for recording revenues and expenditures that fits the organizational structure. Debt Service - Annual principal and interest payments owed on money that has been borrowed Department - An organizational unit comprised of divisions or programs. It is possible for a department to be comprised of only one division. 335 Disbursement - Payment for goods or services that have been delivered and invoiced. Division - An organizational unit consisting of programs and/or activities within a department which furthers the objectives of the City Council by providing services or products. Encumbrance - Financial commitments related to unperformed contracts for goods or services for which part of an appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. Enterprise Fund - A type of fund established to account for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprises. These funds are entirely or predominately self-supporting. Fiscal Year - A twelve-month period of time to which the budget applies. For the City of West Covina, it is Julyl through June 30. Fund - An independent fiscal and accounting entity used to record all financial transactions related to the specific purposes for which the fund was created. There are five major types of funds: General, Special Revenue, Capital Projects, Enterprise Funds, and Fiduciary Funds. Fund Balance - The amount of financial resources immediately available for use. Generally, this represents the excess of current assets over current liabilities. Gann Appropriations Limit - Article XIIIB of the State constitution was amended by Proposition 4 (Gann initiative) in 1979. Article XIIIB limits growth in the spending of tax proceeds appropriated in the "base year" of 1978-79 times the product of the allowable annual percentage change in a cost -of -living factor and the allowable annual percentage change in a population change factor. The cost -of -living factor is the larger of the annual percentage change in the State per capita personal income or the annual percentage change in the local non-residential assessed valuation due to new construction. The population change factor is the larger of the annual percentage change of the jurisdiction's population or the annual percentage change of the county in which the jurisdiction is located. Generally Accepted Accounting Principles - Uniform minimum standards used by state and local governments for financial recording and reporting; established by the accounting profession through the Governmental Accounting Standards Board (GASB). General Fund - The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. Examples of departments financed by the General Fund include City Council, Finance, Police and Fire Departments. Grant - Contributions or gifts of cash or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility. Infrastructure - The underlying foundation or basic framework of a system or organization, such as the roads, sewers, water lines, and storm drains. 336 Interfund Transactionsffransfers - These budgetary transactions consist of quasi -external transactions which would be treated as revenues and expenditures if they involved organizations external to the governmental unit, reimbursements of expenditures initially made in one fund which are attributable to another fund, and operating transfers where monies are appropriated from one fund to another fund to reimburse expenses which are of benefit to the first fund. Quarterly Financial Reports - Quarterly comparisons of budgeted with actual revenues and expenditures to date. These reports provide decision makers with an early warning of impending expenditure overruns or revenue shortfalls. Modified accrual basis of accounting - A form of accrual accounting in which (1) the expenditures are recognized when the goods or services are received and (2) revenues, such as taxes, are recognized when measurable and available to pay expenditures in the current accounting period. Operating Budget - A financial, programmatic and organizational plan for furthering the goals of the City Council through the departments of the City, which does not include one-time capital improvement projects. Performance Budget - A budget that includes (1) performance goals and objectives (2) demand, workload, efficiency, and effectiveness measures for each government program. Performance Measures - Indicators used in budgets to show, for example, (1) the amount of work accomplished, (2) the efficiency with which tasks were completed, and (3) the effectiveness of a program. Purchase Order - An agreement to buy goods and services from a specific vendor, with a promise to pay on delivery. Reimbursements - Payments of amounts remitted on behalf of another party, department, or fund. They are recorded as expenditures or expenses in the reimbursement fund and as reductions of the expenditure or expense in the fund that is reimbursed. Reserve - An account that is used to earmark a portion of the fund balance as legally segregated for a specific use. Salary Savings - The reduced expenditures for salaries that result from department restructuring or keeping positions vacant. Unassigned Fund Balance - Money left over from prior years that is not committed for other purposes and can be allocated in the upcoming budget. 337 Fund 174 — Park District "E" Fund 175 — Park District "F" Fund 176 — Park District "G" Fund 177 — Park District "H" DEBT SERVICE FUND Debt Service (Fund 300) The City has established one Debt Service Fund to accumulate assets for the repayment of City long-term debt, which includes outstanding bonds, notes, capital leases and related costs. Funding is accumulated from interest income, developer reimbursements, and transfers from the General Fund and the Successor Agency. INTERNAL SERVICE FUNDS Insurance - General and Auto Liability (Fund 361) Funding for general/auto liability claims, uninsured losses and insurance premiums is provided through a charge on all operating departments based on prior year claims expense. Insurance - Workers' Compensation (Fund 363) Funding for workers' compensation is derived from a percentage charge of all salaries with different rates levied for the various employee categories. Fleet Management (Fund 365) The Maintenance Division of the Public Works Department operates the fleet management function for the City which oversees the repair and disposal of City vehicles and heavy equipment. Revenue for the fleet management fund is generated through charges to operating departments. Each department that operates assigned vehicles is charged based on the departmental usage of the vehicles. Fleet management costs are reflected in each department's line -item budget. Vehicle Replacement (Fund 367) This fund accounts for the replacement of vehicles to update the fleet and save on maintenance costs. Retirement Health Savings Plan (368) This fund accounts for the set -aside lump sum benefits for retiring employees. ENTERPRISE FUND Police Computer Service Group (Fund 375) This fund accounts for the computer services provided by the Police Department to other public safety agencies for a fee. The programs are marketed to both public and private agencies. The program also provides these products and services to the West Covina Police Department. Page Intentionally Left Blank 338 Local governments must plan without delay for post -pandemic fiscal realities By David S. Kupetz, J.D. and Frank V. Zerunyan, J.D. The COVID-19 pandemic continues to devastate the national and global economies. The economic impact from the pandemic will disrupt California's fiscal condition and harm local government revenues this year and, potentially, for years into the future. In a letter addressed to the California Legislature, the State's Director of Finance predicts a recession and "significant negative effects on state revenues." Most municipalities predominantly depend on sales tax, property tax, transient occupancy tax, documentary transfer tax, gas tax, parking user's tax as well as licenses, permits, and fees. Politico, in a recent article, estimates the loss from these sources due to the pandemic to be about $7 billio n in revenue shortfalls for California local governments over the next two fiscal years, assuming the "stay at home orders" are lilted by June 1. The article warns that this estimate can grow exponentially should the "stay at home orders" last through the summer and beyond. The market is another critical indicator of vulnerabilities for state and local governments. Any new economic downturn may particularly exacerbate the vulnerability of California's already challenged pension system. California's Legislative Analyst's Office (LAO) estimates the State's unfunded pension liabilities to be a total of 93.1 billion ($59.7 billion at CalPERS and $33.4 billion at Ca1STRS). Adding retiree health unfunded liabilities to this figure increases the total to nearly $200 billion. These are significant unfunded liabilities, which continue to grow due to changing market assumptions. Even before COVID-19, these organizations decreased their rate of return by .5%. If markets further constrict, local government budgets will have to fill the gap. There were already many local governmental entities facing significant financial challenges pre - pandemic. As identified by the California State Auditor and spotlighted on the Auditor's website, some of these pre-existing problems plaguing various municipalities include insufficient liquidity, excessive debt burdens, inadequate reserves, declining revenues, and unsustainable employee retirement and health care obligations. These problems existed during a sustained period of economic expansion. With the onset of a recession, without proactive action, many local public entities will be hammered by reduced revenue collections coupled with escalating pension and healthcare expenses. The California League of Cities developed a study surveying its member cities in California. Roughly 170 cities responded to the survey reporting that by 2024 they will spend an average of 15.8 percent of their general fund on pensions. About 10 percent of the cities anticipated spending more than 21 percent of their general fund. All these predictions were before COVID-19. These unfunded liabilities do not include California's bonded debt. The "silver tsunami" in the state and the decreasing birth rates pose demographic challenges to these systems by increasing the number of retirees and decreasing the number of active workers to pay for higher pension costs. Stay at home orders for California's most productive age workers further exacerbates the problem A recent study by MIT scholars, published in the National Bureau of Economic Research Journal, quantifies this in terms of national GDP and proposes better social and economic outcomes with more "targeted policies." Half of the State's employer contributions to these state retirement system come from local governments; therefore, California's local governments are particularly affected by demographic shifts, effective workforce, current volatility in costs and investment returns. The consequences of the pandemic make it imperative that California's local governments, with limited tools to raise revenues or limited capacity to spend (constrained by the "debt limit" under Article XVI, Section 18 of the California Constitution and Proposition 4 "Gann Limit"), immediately focus on economic policy for the general public good. Local governments must tap existing state and federal recovery resources, which will most likely not be sufficient to close the gap. They must engage their unions, bondholders, retiree representative, CalPERS, financial institutions, service providers, plaintiffs in lawsuits, creditors, and other stakeholders. This engagement must focus on interests, must be collaborative to achieve a win/win negotiation frame to deliver local governments' paramount mission of serving the public, especially in more vulnerable and underserved communities. Traditional competitive negotiation frameworks in these difficult times will only mean devastation for the public that local governments serve. A local government has a substantial chance of being subjected to a crisis by failing to agree. This fragility requires a different frame than the usual competition, self-interest, and political blame. Local governments must develop policies and implement them to deal with unprecedented circumstances. Most likely, a vaccine is 12-18 months away. Negative impacts on sales taxes, hotel taxes, user fees, and other municipal revenue sources are certain. Moreover, with a recession probably already having been triggered, and considerable uncertainty regarding the timing of recovery, future years' property taxes are also likely to be negatively impacted. Immediate actions are needed by local governments to protect reserves, maintain essential services, and retain their workforce intact to the extent feasible. Without early and immediate action, many local governments will soon approach insolvency and then rapidly find that they are unable to pay debts when they come due. In this scenario, local governments may be unable to repay internal borrowings before the end of the year. While financial officers generally have immunity from personal liability, this protection disappears when there are known violations of the law. Moreover, local government officials cannot allow employees to come to work if they know the municipality will be unable to pay them Municipal officials must recognize that fiord balances do not necessarily equate to available cash. The accuracy of underlying data (existing financial, budget information, audits, and other available material) is critical. The fundamental cash flow analysis is only as good as the underlying data and assumptions. City managers and treasurers must examine the danger of structural deficits burning through reserves. The extent of federal and state assistance accessible for local governments is an ongoing issue. As of now, the municipal bond market has essentially frozen. For local governments that do not currently have a bank line of credit, obtaining one now may be difficult. Short-term borrowings may be possible through notes in anticipation of tax or other revenues (TRANs, RANs), or by internal borrowing from pooled cash. In both cases, the impact of COVID-19 on revenues may impede or limit these potential short-term fixes. The pathway forward requires that local governments: • Evaluate significant sources of revenue and expense categories to understand vulnerabilities (another factor to consider is the unemployment rate); • Pinpoint major revenue streams at risk, identify anticipated tiering of impacts, discuss available options, and focus on cash collections; • Consider effects on General Fund (reduction of sales tax, TOT, impact fees, and facility usage, the potential reduction in assessed values, and likely CalPERS losses and increases in future unfunded liabilities), Enterprise Funds (reduction in commercial usage, no shut- off enforcement, decrease in new connections, "stay-at-home" orders and reduction in usage fees, and Successor Agencies (potential decrease in assessed value and reduction of finture tax increment); • Build consensus within governing council, commission, or board that early action is a necessity, not a choice; • Initiate discussions with labor unions and other key creditor stakeholders, including opening the books and recognizing the impact on revenues during the pandemic and in the post -pandemic era; and • Determine how to provide first -response services in the event of inability to fund staffing. Upon establishing policy, identifying potential impacts, and meeting with labor groups and other key creditor groups (if any), local governments should be prepared to take early action, including: • Placing contracts not critical to the government's mission on hold; • Reducing capital spending; • Having local businesses jump in to cover the gaps in services where possible and economic; and, • Reducing personnel costs, such as by eliminating leave cash -outs, placing planned wage increases on hold, and considering implementing furloughs and, as a final resort, layoffs of non -essential positions. Local public entities facing severe financial straits must explore, debt restructuring, moratoriums, and adjustment as potential solutions. Such exploration takes place in the shadow of the resolution of last resort: Chapter 9 of the Bankruptcy Code. However, the initial focus should be on accomplishing the necessary restructuring outside of court. As part of attempting to successfully negotiate, resolve issues, and achieve an out -of -court restructuring, local governments must: 1. as discussed above, evaluate cash flow, finances, and availability of unrestricted funds and develop financial and operational plans; 2. commence discussions with key stakeholders (the reality of a potential Chapter 9 filing encourages negotiation and creates leverage for an agreement); 3. prepare the outlines of a possible Chapter 9 plan of debt adjustment or term sheet (to help facilitate negotiations and make use of the leverage); and 4. retain experienced professionals to provide guidance and representation. Under constitutionally framed police powers, local governments may use fiscal emergency declarations constructively. The Contracts Clause under the U.S. and State constitutions ordinarily precludes contract impairment. However, the Contracts Clause does not bar a state or municipality from enacting its legislation impairing municipal contracts if required by a financial emergency. The four factors required for legislative impairment of contracts include: 1. There must be an actual emergency from which the contract modification arises. 2. There must be a public interest at stake. 3. The modification must be tailored to the emergency. 4. The modification must be temporary and limited to the extent necessary to address the crisis. The U.S. Supreme Court has said that a contract impairment may be constitutional if it is reasonable and necessary to serve an essential public purpose. Local governments can constructively use a fiscal emergency declaration to commence, promote, and positively leverage negotiations with labor and other key stakeholders. However, any non- consensual modifications that arise out of a fiscal emergency declaration are temporary and, therefore, would not address long-term systemic problems such as unsustainable pension and retiree health care obligations. Chapter 9 provides a framework for eligible governmental entities to restructure debt. While Chapter 9 is federal law, state law governs the gateway to Chapter 9. For example, California law (AB 506) requires municipal debtors to engage in `neutral evaluation" (mediation) before being eligible to file for Chapter 9, except in the case of a declared statutory fiscal emergency under AB 506. The Likelihood that payment and other obligations will be suspended during the chapter 9 case and reduced and/or modified under a Chapter 9 plan can create significant leverage that can lead to negotiated changes that may be adequate to allow the local public entity to avoid Chapter 9. The mediation process allows "confidential" negotiations out of court and within the exceptions of Brown Act. It provides a format for attempting to shape perceptions of liquidity and feasibility of go -forward plans. If an agreement is reached with some or all key creditors, Chapter 9 may be avoided or made more efficient if stiff necessary. AB 506 was enacted after the Chapter 9 filing of Vallejo, and Stockton first used the mediation process before its Chapter 9 filing. In contrast, San Bernardino discovered it was out of cash, could not negotiate with creditors, declared a fiscal emergency, and entered Chapter 9. Unlilke in Chapter 9, there is no automatic stay of litigation or other creditor action as part of the AB 506 process and, accordingly, where an immediate stay is needed, the mediation process will not be a viable option. Chapter 9 is designed to enable a municipality that is unable to pay its debts as they come due to continuing to provide essential services to residents while working out a plan to adjust its obligations. To avoid disruption of necessary services, Chapter 9 facilitates the continuance of insolvent municipalities rather than their dissolution. Not unlike Chapter 11 bankruptcy reorganization for non -governmental entities, two primary benefits of a Chapter 9 filing are (1) breathing spell imposed by the automatic stay, and (2) the ability to adjust creditors' claims through the planning process. To avoid the point of a fiscal emergency post COVID-19, and to address their budgetary challenges, local public entities must act proactively. If a proactive approach is not taken in time or is not sufficient, it may become necessary for a local public entity to engage in debt restructuring. Debt restructuring should be conducted outside of court if possible, with Chapter 9 lurking in the shadows and only entered as a last resort. Most importantly, in these tines of fiscal distress, local governments must govern Governance requires a different mindset with collaborative efforts to search for the common good. David S. Kupetz is a partner in the law firm, SulmeyerKupetz. He is an expert in municipal debt adjustment, business reorganization, restructuring, bankruptcy, and other fiscal crisis solutions and related litigation. dkupetz@sulmeyerlaw.com Frank V. Zerunyan is a Professor of the Practice of Governance, Director of Executive Education, and Director of USC Reserve Officer Training Corps (ROTC) Programs at the University of Southern California Sol Price School of Public Policy. frank.zerunyan@usc.edu 1. http://www.dof.ca.gov/twitterdocsl4-10-20_COVID- 19_Interim_Fiscal_ Update _JLBC_Let ter. pdf 2. https:/hvww.politico.com/states/califomia/story2020/0423/california-cities-expect-to- lose-at-least-7b-due-to-coronav irus-1279441 3. https://lao.ca.gov/PublicationsIReportl4106 4. https://https✓/www.ppic.org/publication/public pensions-in-califomia/ 5. Acemoglu, D. Chernozhukov. V et al. `A Multi -Risk SIR Model with Optimally Targeted Lockdown "NBER Working Paper no. 27102April 2020. 6. Duzert, Y. and Zerunyan, F.V. Newgotiation for Public Administration Professionals, Vandeplas Publishing-2019 7. California Constitution Article XI, Section 7 8. Sonoma County Organization of Public Employees v. County of Sonoma, 23 Cal. 3d 296 (1979). 9. United States Trust Company of New York v. New Jersey, 432 U.S. 1 (1977). 10. California Government Code section 53760 SUCCESSOR AGENCY Successor Agency Redevelopment Obligation Retirement (Fund 810) The City's Redevelopment Agency was dissolved as a result of the passage of ABX1 26, and the Successor Agency was subsequently created for the purpose of winding down the affairs of the former Redevelopment Agency. The responsibilities of the Successor Agency are to (1) continue to make payments on the outstanding debt of the former Redevelopment Agency for items that are deemed to be "enforceable obligations", and (2) wind down the activities of the Redevelopment Agency through the sale and disposition of assets and properties. The Successor Agency will receive allocations of property tax increment in amounts determined by the State Department of Finance (DOF) and deposited into the Redevelopment Property Tax Trust Fund (RPTTF) by the county. Those RPTTF allocations will then be used to pay the enforceable obligations. Successor Agency Administration (Fund 815) This fund is for all allowable administrative expenses of the Successor Agency, including salaries and benefits, legal costs, appraisals, consultants, and other administrative and overhead charges as well as support costs incurred for the Oversight Board. The Successor Agency receives an annual amount equal to 3% of the RPTTF allocation approved for payment of enforceable obligations. CFD Debt Service (Fund 853) This fund was established as part of the Fashion Plaza Expansion Project of the former Redevelopment Agency for issuing bonds to assist in the expansion of the leasable square footage and parking facilities of a regional shopping mall. The fund collects revenues from a special tax assessment on the property, as well as sales and property tax increment revenues generated on the property. Those revenues are used to service the principal and interest payments, and related costs of the outstanding bonds. FINANCIAL POLICIES Budgetary Control and Policies Budgetary control is exercised by (1) the annual budget adoption by the City Council (2) formal budgetary integration within the accounting system (3) quarterly financial reports presented to the City Council (4) the encumbrance of estimated purchase/contract amounts prior to the release of purchase orders to vendors (5) properly and adequately documented City Council approved budget adjustments to expenditure appropriations and revenue estimates (6) monthly review of departmental expenditure reports comparing budget to actual amounts and (7) the established review process of carry-overs in which departments are requested to submit justification for any requested purchase order (PO) carryovers. The City Council approves each year's budget submitted by the City Manager prior to the beginning of the fiscal year. Public meetings are conducted prior to the adoption by City Council. It is the City Council's goal to adopt an annual balanced budget, a budget in which current revenues equal recurring expenditures. The City Manager has authority to adjust the amounts appropriated between the funds and activities of a fund, provided, however, that the total appropriations for each fund may not exceed the amounts provided in the budget resolution. The City Manager is also authorized to approve continuing appropriations at year-end for capital improvement projects and other expenditures previously approved by the City Council. Budget Amendment Procedures The City's operating budget may be amended by three methods: 1) purchase order carryovers, 2) administrative carryovers approved by the City Manager, and 3) City Council action. Under all methods where appropriations are increased, funds must be available to match the request. Administrative Carryovers At the end of each fiscal year, the Finance department requests that each department review its budget for items or programs for which any planned expenditure is pending. This may include a project, which has been initiated, or an item ordered but not received. The Finance Director determines the merit of any requests and ensures that adequate funding is available. Recommendations are then presented to the City Manager, who in turn, determines which requests will be approved. Approved carryover requests increase the department's budget appropriation in the new fiscal year. City Council Action Throughout the year, the City Council considers departmental requests for additional appropriations to fund activities not included in the original Adopted Budget. CIP Carryovers Every year, staff reviews each capital project and carries forward prior year appropriations for projects that have not been completed or for which long-term funding is being accumulated. The 25 carryovers are handled administratively and are not included as part of the current year CIP Budget. Projects funded in prior years, but not started, are reviewed to determine whether such projects continue to be City Council priorities. The budget for any project that has not been started and is no longer a City Council priority is made available for other projects. Cash and Investment Policies The City's cash and investments are reported at fair value. Changes in fair value that occur during a fiscal year are recognized as interest revenue reported for that fiscal year. Interest revenue includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation or sale of investments. Cash accounts of all funds are pooled for investment purposes to enhance safety and liquidity while maximizing interest earnings. Interest revenue earned by the pooled investments is allocated to the various funds based on each fund's average monthly cash and investment balance. Reserve Policy In order to prudently protect the fiscal solvency of the City, it is important to maintain some minimum level of reserves. Reserves are important to mitigate the negative impact to revenues from economic fluctuations, to fund unforeseen expenditure requirements, to provide a minimum level of cash investment interest revenue, and to avoid the need to borrow for cash management purposes. The General Fund Reserve is currently below the reserve policy limit of 17% of operating expenditures. Capital Assets Capital assets (including infrastructure) greater than $5,000 are capitalized and recorded at cost or at the estimated fair value of the assets at the time of acquisition where complete historical records have not been maintained. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Capital assets include public domain (infrastructure) general fixed assets consisting of certain improvements including roads, curbs and gutters, streets and sidewalks, medians, sewers and storm drains. GANN LIMIT The adoption of the appropriation limit occurs annually to comply with the California Constitution, Article XIIIB (as amended) and Government Code Section 7910. The Gann Limit restricts annual expenditures the City may appropriate. If certain proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or refunded to the taxpayers. For the fiscal year ending June 30, 2021, the appropriation limit is $203,107,940. The City's tax proceeds are projected to be less than the established appropriation limit. 26 DEBT SERVICE he City of West Covina, the Community Development Commission, and the Public Financing Authority (PFA) have issued debt instruments to finance capital projects and equipment. The three governmental units, although related, are distinct legal entities. The debt of the Community Development Commission (the former Redevelopment Agency) has been assumed by the Successor Agency to the City of West Covina Redevelopment Agency ("Successor Agency"). The City has tax -based revenue from which to repay debt. The Successor Agency receives an allocation of property taxes from the Redevelopment Property Tax Trust Fund (RPTTF) in an amount sufficient to meet the annual debt service requirements. The PFA has no ability to generate revenues, other than through charges for the use of money and property. Debt between related governments has not been budgeted, as doing so would result in double -counting the debt and related revenues. DEBT ISSUED BY THE CITY OF WEST COVINA Notes Payable: Successor Agency Note - $11,578,351 On December 4, 2015, the City and Successor Agency entered into a settlement agreement with the California Department of Finance (DOF) regarding the Other Funds Due Diligence Review. The agreement requires the City to repay the Successor Agency $11,578,351 for transfers that did not represent enforceable obligations. The Successor Agency will then remit these funds to the Los Angeles County Auditor -Controller for allocation to the affected taxing entities. The amount of the note must be repaid through biannual payments in the amount of $289,459 each on January 15th and June 15th until the loan is repaid in full on June 15, 2035. There is no interest charged on this repayment. Year -ending June 30 Principal 2021 578,918 2022 578,918 2023 578,918 2024 578,918 2025 578,918 2026-2030 2,894,590 2031-2035 2,894,581 Total $ 8,683,761 27 The City's primary financial goal is to provide an appropriate level of municipal services meeting the needs of the present without compromising the ability of future generations to meet their own needs. This will require that community leaders continue to take an active role in the city's efforts to think and act sustainably. The City of West Covina's General Fund continues to be negatively impacted by economic conditions, increases in pension costs, the State's elimination of redevelopment, and most recently from the COVID-19 virus (see attached article). The following chart is a comparison of General Fund Revenues and expenditures for the past 5 years. General Fund Comparison $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 1 Revenues $30,000,000 " " " " " " " • Expenditures $20,000,000 $10,000,000 14/15 15/16 16/17 17/18 18/19 19/20 20/21 Actual Actual Actual Actual Actual Adopted proposed Fiscal Year General Fund Revenues: Total General Fund revenues are projected to be $66,672,236, an increase of $1,313,463 or 2% from the prior year adopted budget. Although many of the revenue sources of the City are slightly increasing, due to the COVID-19 pandemic, many of the major revenue sources are expected to decline. The numbers that are budgeted reflect a decrease in business license, transient occupancy tax, animal control & licensing, and franchise taxes. The assumptions in the 2020-21 budget for revenues are based on the economy being re -opened. The revenues will need to be monitored very closely during the year and adjustments made as revenues are being negatively impacted by the pandemic. Allocated costs are a type of expense that are clearly associated with and can be readily assigned to a certain business process, project or department. Allocated costs have been reallocated into the General Fund for Miscellaneous Reimbursements in the amount of $1.5 million. Property tax and sales tax continue to be the City's main source of revenue at 41% and 24%, respectively. The City is also expected to see an increase in permit fee revenue due to the fee schedule being updated during fiscal year 2019-20. DEBT ISSUED BY THE FORMER REDEVELOPMENT AGENCY Bonds Payable: 1996 Special Tax Refunding Bonds Community Facilities District No. 1989-1 (The Fashion Plaza Project), Original Issue - $51,220,000 — A Special Tax levy, sales tax increment and property tax increment revenues secure repayment. The serial bonds matured during the fiscal year ended June 30, 2007. The term bonds bear interest at a rate from 5.75% to 6.0% payable semiannually on March 1 a and September I" of each year. Final maturity is in September 2022. Year -ending June 30 Principal Interest 2021 3,735,000 649,650 2022 4,055 000 415,950 2023 4,905,000 147150 Total $ 12,695,000 $ 1,212,750 2017 Tax Allocation Revenue Refunding Bonds, Series A (Tax -Exempt) and B (Federally Taxable), Original Issue - $15,380,000 — This is composed of Series A ($4,725,000) and Series B ($10,655,000) bonds issued in February 2017, to refinance the 1998 Housing Set -Aside Tax Allocation Bonds, Series A and B, the 2001 Housing Set -Aside Tax Allocation Revenue Bonds, the 2002 Tax Allocation Refunding Bonds and the 1999 Taxable Variable Rate Demand Tax Allocation Bonds. Interest rates range from 2.0% to a maximum of 5.0% over the term of the Series A bonds and from 1.0% to a maximum of 4.0% over the term of the Series B bonds. The bonds are payable from and secured by designated property tax revenues (formerly tax increment revenues). Year -ending June 30 Series A Principal Series A Interest Series B Principal Series B Interest 2021 670,000 99,225 1,195,000 206,416 2022 400,000 74,475 1,215,000 178,531 2023 410,000 56,225 1,015,000 149,388 2024 435,000 37,275 820,000 123,131 2025-2029 920,000 24,863 2,555,000 311,002 2030-2032 680,000 25,500 Total $ 2,835,000 $ 292,063 $ 7 480 000 $ 993,968 Sales and Use Tax Reimbursement Agreement — The former Redevelopment Agency agreed to reimburse the City for sales tax revenues used to secure CFD bonds. Under the agreement, all previously foregone sales tax through FY 2005-06 totaling $9.6 million will be repaid starting FY 2005-06, spread over 20 years at 4% interest. These repayments will be combined with the annual reimbursement of future sales tax amounts. The total annual payments would range from $1.5 million in 2005-06 to a high of $2.9 million in 2021-22 with final payments totaling $1.2 million in 2024-25. In the event sufficient revenues to make the scheduled payments do not exist, 28 the amount will carry forward with no default on the agreement. Said agreement may be amended so long as owners of obligations payable from the tax increment are not harmed. As a result of redevelopment dissolution, this agreement has also been deemed invalid by the Department of Finance (DOF) at this time. Staff continues to research ways to get this agreement approved by the DOF. 29 DEBT ISSUED BY CITY OF WEST COVINA PUBLIC FINANCING AUTHORITY Bonds Payable: Big League Dreams Project, $10,710,000 Lease Revenue Bonds, 2006 Series A, $7,295,000 Lease Revenue Bonds, 2006 Series B (Taxable) - Issued to provide funds for the construction of the West Covina Big League Dreams Sports Park and adjacent infrastructure improvements. Series A Bonds are payable from base rental payments from Series A Site (six replica stadiums, a multi -sport pavilion, restaurants, batting cages, playgrounds and administration and maintenance facilities). Interest rates range from 4.0% to a maximum of 5.0% over the term of the bonds. Series B Bonds are payable from rental payments for Series B Site (comprised of the North Parking Structure located at the West Covina Civic Center Complex). Interest rates range from 5.39% to 6.07% over the term of the bonds. Year -ending June 30 Series A Principal Series A Interest Series B Principal Series B Interest 2021 290,000 475,300 225,000 355,690 2022 345,000 462,250 240,000 342,077 2023 405,000 445,000 255,000 327,557 2024 425,000 424,750 270,000 312,129 2025 445,000 403,500 285,000 295,795 2026-2030 2,580,000 1,660,500 1,725,000 1,195,729 2031-2035 3,775,000 948,000 2,315,000 605,179 2036 1,270,000 63,500 550 000 1 33,385 Total 1 $ 9,780,000 $ 4,882,800 $ 5,865,000 $ 3,467,541 2018 West Covina Public Financing Authority Lease Revenue Refunding Bonds, Series A and B, Original Issue - $24,165,000 - This was composed of Series A ($19,310,000) and Series B ($4,855,000) Taxable bonds issued on November 20, 2018. The bonds are payable from lease payments from the City's General Fund as rental for certain public facilities. Interest rates range from 2.953 % to 5.0% over the term of the bonds. The final maturity date is May 2044. Year -ending June 30 Series A Principal Series A Interest Series B Principal Series B Interest 2021 485,000 855,150 350,000 172,947 2022 510,000 830,900 360000 160,176 2023 535,000 805,400 375,000 146,611 2024 560,000 778,650 390,000 131,919 2025 585,000 750,650 405 000 116,100 2026-2030 3,282,750 3,444,750 2,295,000 309,852 2031-2035 7 075 000 2 ,099,750 2036-2040 5,245,000 541,000 2041-2044 470,000 48,000 Total $ 18,850,000 $ 10,870,400 1 $ 4,510 000 $ 1,037,605 RESOLUTION NO.2020- 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 FINANCING AUTHORITY, WEST COVINA HOUSING AUTHORITY, THE SUCCESSOR AGENCY TO THE FORMER WEST COVINA REDEVELOPMENT AGENCY AND THE CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEAR 2020-21 WHEREAS, the City Manager has presented to the City Council a proposed budget for Fiscal Year 2020-21; and WHEREAS, the City Council of the City of West Covina has conducted public meetings on June 2, 2020, June 3, 2020 and June 9, 2020 to consider the Fiscal Year 2020-21 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 2020-21 budget for the City, West Covina Public Financing 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 Financing Authority, and West Covina Housing Authority for Fiscal Year 2020-21, 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 2020-21, 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. 31 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 2020-21 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 2019-20 Fiscal Year, unexpended appropriations in the Operating Budget may be carried forward to the 2020-21 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. PASSED, APPROVED AND ADOPTED on this 16"' day of June 2020. Tony Wu Mayor APPROVED AS TO FORM: ATTEST: Thomas P. Duarte Lisa Sherrick City Attorney Assistant City Clerk 32 I, Lisa Sherrick, ASSISTANT CITY CLERK of the City of West Covina, California, do hereby certify that the foregoing resolution was duly adopted by the City Council of the City of West Covina, California, at a special meeting thereof held on the 161 day of June 2020, by the following vote of the City Council: AYES: NOES: ABSENT: ABSTAIN: Lisa Sherrick Assistant City Clerk RESOLUTION NO.2020- 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, 2021 WHEREAS, Article XIIIB of the California Constitution requires the Legislative Body to establish its appropriations limit for the upcoming fiscal year ending June 30, 2021; and WHEREAS, Section 7910 of the Government Code requires the governing body of each local jurisdiction to make such determinations 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 the Legislative Body; and WHEREAS, for the fiscal year ending June 30, 2021, 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 Califomia 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, 2021, is established at $203,107,940; 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. PASSED, APPROVED AND ADOPTED on this 16"' day of June, 2020. Tony Wu Mayor APPROVED AS TO FORM: ATTEST: Thomas P. Duarte City Attorney Lisa Sherrick Assistant City Clerk 34 I, LISA SHERRICK, ASSISTANT CITY CLERK of the City of West Covina, California, do hereby certify that the foregoing resolution was duly adopted by the City Council of the City of West Covina, California, at a public meeting thereof held on the 16`h day of June 2020, by the following vote of the City Council: AYES: NOES: ABSENT: ABSTAIN: Lisa Sherrick Assistant City Clerk APPROPRIATIONS LIMIT CALCULATION Article XIII B of the State Constitution, commonly referred to as the "Gann Limit", was adopted when California's voters approved Proposition 4 in November 1979. The limit has been modified by two subsequent initiatives -- Proposition 98 in 1988 and Proposition 111 in 1990--but its basic framework remains in place today. Article XIII B places an annual limit on the appropriation of tax proceeds that can be made by the state, school districts and local governments in California. These limits are based on the amount of appropriations in the 1978-79 "base" year, as adjusted each year for population growth and cost -of -living factors. State and local governments are precluded from retaining any "excess revenues" above the limit. Article XIII B also requires the state to reimburse local governments for the cost of certain state mandates. The limit is different for every agency and changes each year. For Fiscal Year 2019-2D, the estimated tax proceeds appropriated by the West Covina City Council are under the limit. The Appropriations Limit for Fiscal Year 2019-20 is $203,107,940. This amount is the maximum amount of tax proceeds the City is able to appropriate and spend in Fiscal Year 2019-20, The appropriations subject to the limit are $48,596,700 leaving the City with an appropriations capacity under the limit of $154,511,240. ®11!,1111 111® ® I B Part I - Calculation of Appropriations Limit Appropriations Limit - Fiscal Year 2018-19: $ 182,766,076 Change in Non -Residential Assessed Value due to New Construction (11.14%) 1.1114 (e) Change in County Population (-D.D1%): 0.9999 cal Calculation of Growth Factor (1.1114 x 0.9999) 1.1113 Appropriations Limit - Fiscal Year 2019-20: $ 203,107,940 Part II - Appropriations Subject to the Limit Proceeds from Taxes $ 48,596,700 Less: Debt Service Payments Total Appropriations Subject to the Limit $ 48,596,700 Part III - Calculation of Appropriations Over/Under the Limit Appropriations Limit - Fiscal Year 2019-20: $ 203,1D7,940 Less: Appropriations Subject to Limitation (48,596,700) Total Appropriations Under the Limit $ 154,511,240 a' Source: Hdl - Los Angeles County Assessor 2018-19 Secured Tax Rolls a Source: State of California, Department of Finance, Price and Population Information, May 2019 36 CITYCLERKllllliW CITY COUNCIL CITY TREASURER (ELECTED) (LLEC IW) (ELECTED) CITY CITYMANAGER ASSISTANT CITY MANAGER CITY CLERK'S COMMUNITY PUBLIC HUMAN OFFICE DEVELOPMENT SERVICES RESOURCES/RISK MANAGEMENT FIRE I POLICE I FINANCE �= General Fund Revenues Property Taxes_ $66,672,236 4196 Sales Tax 6 11% 2% Agencies 4% General Fund Expenditures: Other Taxes 13% es & Permits 2% rfeitures At this time, General Fund expenditures for FY 2020-21 are projected to be $66,672,236 reflecting a balanced General Fund budget. This equates to an increase in budgeted expenditures of $1,313,463 when compared to the adopted budget for FY 2019-20. The chart below indicates that Support Services (which includes Administration, City Clerk, Finance and Human Resources), Community Development, and Police Department percentages remain the same as last year. Public Services and Fire both decreased by 1% and Transfers Out increased to 3% from 1% last year. The increase in the Transfers is mainly due to debt service payments for the 2018 bonds. The reduction in the Fire Department percentage is due to the overtime budget being decreased from $2.1 million in fiscal year 2019-20 to $782,948 in fiscal year 2020-21. CITY COUNCIL GOALS City Council Goals Respond to the global COVID-19 pandemic and create crucial partnership to guide the community toward a multifaced recovery from the disaster, including restoration of economic stability. Achieve Financial Stability and Sustainability. Over the past several years, the City has made significant cuts to expenditures by reductions in the workforce and restructuring the organization. This work will continue in 2020-21. Maintain and enhance City Facilities and Infrastructure. This goal will be accomplished through the comprehensive Capital Improvement Plan which is part of this budget. Enhance the City Image and Effectiveness. Protect Public Safety. Assess risk and determine appropriate levels of service in the context of community resources. Engage in Proactive Economic Development — The City is committed to engaging in proactive economic development activities, including providing supportive and transparent processes to create an environment conducive to businesses. These efforts are a vital part of attaining fiscal sustainability. 38 HISTORY OF WEST COVINA The City of West Covina was incorporated in 1923 to prevent the City of Covina from establishing a sewage farm within the current city boundaries. The 507 residents of the area were mostly citizens who banded together to maintain local control of their land and were more interested in preventing the establishment of a sewage facility than in creating a city. Walnut groves and orange groves continued to flourish during the following decades. The population in 1930 was 769 and blossomed to 1,549 in 1940. As a result of remarkable expansion during the post World War II building boom, West Covina became America's fastest growing city between 1950 and 1960, with the population increasing 1,000 percent from less than 5,000 to more than 50,000 citizens. The last two decades have continued to demonstrate steady growth. The number of residents expanded to a total of 96,242 as of the 1990 Census. The 2010 United States Census reported a population of 106,098. The City of West Covina began the second half of the 20th century with exciting new developments and projects. The City Hall and Police facility were built in 1969 as the first phase of an example of a Joint Powers Authority in the County of Los Angeles. The Civic Center Joint Powers Authority, consisting of the County of Los Angeles and the City of West Covina, also completed a three -level parking structure in the Civic Center complex. The Civic Center complex includes the Los Angeles County Regional Library and the Citrus Municipal Court building and the City offices. The first Redevelopment Agency project included a regional shopping center, the West Covina Fashion Plaza, with three major department stores and 150 shops in an air-conditioned, enclosed mall. It also included the revitalization of the older sections of the shopping center. The Fashion Plaza has provided the citizens of the San Gabriel Valley with convenient access to all shopping needs. In 1991 the mall was renovated adding a food court and additional shops, as well as the redecorating of the entire mall. The mall was renamed "The Plaza at West Covina." The Plaza opened a new 100,000 square foot wing in October 1993 featuring 50 new stores including a new Robinson's-May and interior renovation throughout The Plaza The Redevelopment Agency's efforts have also resulted in several major office buildings in the City, such as "The Lakes," in addition to two new community shopping centers, freestanding retail developments, restaurants, residential projects, and the Auto Plaza. West Covina looks forward to additional residential and commercial development during the coming decade as it continues to serve as one of the most progressive cities in the San Gabriel Valley. 39 City of West Covina Top 25 Sales Tax Producers Business Name Business Cate¢ory 76 Service Stations Ashley Furniture Home Furnishings Audi West Covina New Motor Vehicle Dealers Azusa Arco Service Stations Best Buy Electronics/Appliance Stores Crestview Cadillac New Motor Vehicle Dealers Daimler Trust Auto Leasing Envision Toyota of West Covina New Motor Vehicle Dealers Ford of West Covina New Motor Vehicle Dealers Home Depot Lumber/Building Materials JC Penney Department Stores LA Auto Exchange Used Automotive Dealers Macys Department Stores Mercedes Benz of West Covina New Motor Vehicle Dealers Norm Reeves Honda New Motor Vehicle Dealers Porto's Bakery Restaurants & Hotels Reynolds Buick New Motor Vehicle Dealers Ross Family Apparel Stater Bros Grocery Stores Target Discount Dept Stores Tow Industries Autos & Transportation Triples Chevron Service Stations Walmart Supercenter Discount Dept Stores West Covina Chrysler Jeep Dodge Ram New Motor Vehicle Dealers West Covina Nissan New Motor Vehicle Dealers 40 City of West Covina Principal Property Tax Payers For Fiscal Year Ending June 30, 2019 Percent of Taxable Total Taxable Assessed Assessed Taxpayer Value Rank Value Plaza West Covina LLC $271,881,917 1 2.41% Eastland Shopping Center LLC 168,708,946 2 1.50% 301 South Glendora Avenue Apts 102,504,008 3 0.91 % PT Enterprises LLC 60,740,782 4 0.54% Walnut Ridge Apartments LP 58,224,198 5 0.52% TPA of NASCH LLC 55,575,956 6 0.49% Glendora Avenue Properties LLC 53,540,399 7 0.48% Deutsche Mellon National Asset 38,374,479 8 0.34% Barranca Tower LLC 37,913,400 9 0.34% CIP 2014 SG Covina Owner LLC 34,603,706 10 0.31% Totals $ 882,067,791 7.84% 41 Multi 8;y lt;I o AlljN l . ilAl. .Ia r I,rTMIIW'il Fdnlr..1';.IILIP;, ..at xl. EIS liu�.){aW twll� &"ICI ae Lllsl n:, y G Ii .I ul .i�i a ^w7 �r"�wl,I a°Jlili., f.inl �. 42 Page Intentionally Left Blank I1 PROJECTED SUMMARY OF CHANGES IN FUND: PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED AUDITED 2019-2020 2019-2020 CHANGE IN 2019-2020 2019-2020 20'19-2020 PROJECTED FUND BALANCE OPERATING OPERATING OPERATING NON -OPERATING NON -OPERATING FUND BALANCE FUND BALANCE 7/1/2019 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS I(DEFICIT) 6130/2020 110 GENERAL FUND` $ 19,245,869 $ 61,419,124 $ 66,702,758 $ (5,283,633) $ 2,111,228 $ - $ (3,172,405) $ 16,073,464 116 STATE ASSET FORFEITURES $ 176.603 $ 1,252 $ - $ 1,252 $ - $ - $ 1,252 $ m,855 117 DRUG ENFORCEMENT REBATE 3,096,203 5.240,435 2,317.517 2,922,918 - - 2,922,918 6,019,121 119 AIRQUALITYIMPROVEMENTTRUST (196,662) 475,858 17,264 458,594 - - 458,594 261,912 121 PROPOSITION "A- 115,537 2,299,500 2,236,263 63,237 - - 63,237 178,774 122 PROPOSITION"C- 1,644375 182 075 1,52,5 330,225 330,225 1,974,60D 124 STATE GAS TAX 2825,217 4,599,80 623,4 2,623,495 5,448,712 127 POLICE DONATIONS 26.603 1,678 1,272 406 - - 406 27,009 128 TRANSPORTATION DEVELOPMENT ACT (60,457) 80,243 80,243 - - (60,457) 129 ASSEMBLY BILL 939 564,883 172,800 139,838 32,962 - - 32,962 597,845 130 BUREAU OF JUSTICE ASSISTANCE GRANT (8,595) 18,765 28,379 (9,614) - - (9,614) (18.209) 131 COMMUNITY DEVELOPMENT BLOCK GRANT (9,293) 440,000 301.430 138,570 - 300.000 (161,430) (170,723) 133 STAFFING FOR ADEQUATE FIRE 8 EMERGENCY RESPONSE 10 - - - - - - 10 140 SURFACE TRANSPORTATION PROGRAM LOCAL (73,057) 53,353 2,000 51,353 - - 51,353 (21,704) 143 LA COUNTY PARK BOND (39,342) 31,227 38,481 (7,254) - - (7,254) (46,596) 145 WASTE MGT ENFORCEMENT -GRANT 9,643 44,822 15,732 29,090 - - 29,090 38333 146 SENIOR MEALS PROGRAM 72,321 204,428 232.822 (28.394) - - (28.394) 43,927 149 USED OIL BLOCK GRANT 30,020 29,000 43,466 (14,466) - - (14,466) 15,554 150 INMATE WELFARE 8537 1,2" 1,000 2-- - 250 8,787 153 PUBLIC SAFETY AUGMENTATION 45E:473 621,800 ,64,667 (42.867) - - (42,867) 412,606 155 COMMUNITY ORIENTED POLICING SERVICES (COPS) 408,137 175,832 89,371 86,461 - - 86.461 494.598 158 BEVERAGE CONTAINER RECYCLING GRANT 69,136 12," 28,151 (16,151) - - (16,151) 52,985 159 SUMMER MEALS PROGRAM (5,737) 3'" - 3,000 - - 3,000 (2,737) 181 MAINTENANCE DISTRICT#1 2.301,561 518.100 343,267 174,833 - - 174,833 2.476,394 182 MAINTENANCE DISTRICT#2 581,697 149,000 164,617 (15,617) - - (15,617) 566,080 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 335.235 112.250 83,710 28,540 - - 28,540 363,775 184 MAINTENANCE DISTRICT 04 2,368,866 1,D54,450 925,570 128,880 9,000 - 137,880 2,506.746 186 MAINTENANCE DISTRICT#6 245.686 156,5D0 153.530 2,970 - - 2,970 248.656 187 MAINTENANCEDISTRICT#7 288,914 172,620 154,244 18,376 - - 16,376 307,790 1, CITYWIDE MAINTENANCE DISTRICT 1,286,413 1,683,100 1,530,573 152,527 - - 152,527 1g38,940 189 SEWER MAINTENANCE 51404489 3,766,000 1.325.426 2,440.574 - - 2.440,574 7,845,263 190 AUTO PLAZA IMPROVEMENT DISTRICT 136,908 116,530 53,102 63,428 - - 63,428 200,336 199 MEASURE W STORMWATER - - - - - - - - 205 CHARTER PEG 133.659 9D9 13,569 (12,660) - 90,101 (102,761) 30,898 207 OFFICE OF TRAFFIC SAFETY GRANTS (7,951) 46,000 25,504 20,496 - - 20,496 12,545 212 ART IN PUBLIC PLACES 190,141 - - - - - - 190,141 218 HOMELAND SECURITY GRANT - - - - - - - - 220 WC COMMUNITY SERVICES FOUNDATION 191,570 93,656 30,834 62,822 - - 62,822 254,392 221 POLICE PRIVATE GRANTS 22 - - - - - - 22 224 MEASURER 2,506, 183 1,383,300 774,518 608,782 - 133,140 475,642 2,981,825 231 ADVANCED TRAFFIC MGMT SYSTEM (3,986) - - - - - - (3,986) 233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT (168,615) 382,000 275,340 106,660 - - 106,660 (61,955) 234 CITY LAW ENFORCEMENT GRANT 20,564 10 46,754 (46,744) - - (46,744) (26,180) 235 MEASURE M 2.522.500 1.565,200 38,844 1,526,356 - - 1.526,356 4,048,856 236 MEASUREA - - - - - - - - 237 SENATE BILL 1 -ROAD MAINTENANCE REHABILITATION - - - - - - - 238 LAW ENFORCEMENT TOBACCO GRANT (3,331) 35,OD0 28,802 6,198 - - 6,198 2,867 820 WEST COVINA HOUSING AUTHORITY 7041835 901418 (901418) (901418) 6140417 TOTAL SPECIAL REVENUE FUNDS $ 34,43ZNS S 27,574,356 111 16,586,285 3 10,985,070 $ 9,000 S 523,241 S 10,473,829 $ 44,966.924 12019-2020 PROJECTED SUMMARY OF CHANGES IN FUND BALANCE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED AUDITED 2019-20M 2019-2020 CHANGE IN 2019-2020 2019-2020 2019-2020 PROJECTED FUND BALANCE OPERATING OPERATING OPERATING NON -OPERATING NON -OPERATING FUND BALANCE FUND BALANCE 71112019 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS I(DEFICIT) 6130120M 160 CAPITALPROJECTS $ 138,136 $ - $ - $ - $ - $ 138,136 161 CONSTRUCTIONTAX 137,025 100,900 12,816 88,084 - - 88.084 225,109 162 INFORMATIONTECHNOLOGY 162,350 - - - - - - 162,350 164 POLICE IMPACT FEES 99,908 - - - - - - 99,908 165 FIRE IMPACT FEES 71,155 - - - - - - 71,155 166 PARKIMPACTFEES 213,411 - - - - - - 213,411 167 CITY ADMINISTRATIVEIMPACT FEES 16,M - - - - - - 16,57-7 168 PUBLIC WORKS IMPACT FEES 7.263 - - - - - - 7.263 169 PARKACQUISITION (109,605) - - - - - - (109,605) 172 PARK DEDICATION FEES "C" 16,846 - - - - - - 16.846 173 PARK DEDICATION FEES "D" 28,813 - - - - - - 28,813 174 PARK DEDICATION FEES "E' 19,940 - - - - - - 19,940 175 PARK DEDICATION FEES "F" 305,320 - - - - - - W5,320 177 PARK DEDICATION FEES "H" TOTAL CAPITAL PROJECT FUNDS $ 1,107,139 $ 100,900 $ 12,816 $ 88,084 $ - E - E 88,084 $ 1,195,223 300 DEBT SERVICE - CITY $ 5528450 $ 1971695 $ 3759785 $ (1788090) $ - $ - E (1,788,090) $ 3,740,360 TOTAL DEBT SERVICE FUND $ 5,528,450 $ 1.971,695 $ 3,759,78E $ (1,7814090) $ - E - $ (11788,090) $ 3,740,360 361 GENERAL AND AUTO LIABILITY $ 7,409 $ 2,147,194 $ 3,739.525 $ (1,592.331) $ - S - $ (1,592.331) $ (1,584,922) 363 WORKERS' COMPENSATION 1,520,264 1,757,200 1,958,932 (201,732) - - (201,732) 1,318.532 365 FLEET MANAGEMENT 464,535 1,131,900 1.632,060 (500,160) - - (500,160) (35.624) 3fi7 VEHICLE REPLACEMENT 565.228 1,880 296,865 (294,985) - - (294,985) 271,243 368 RETIREMENT HEALTH SAVINGS PLAN 392,839 3,132 15,300 (12,168) (12,168) 380.671 TOTAL INTERNAL SERVICE FUNDS $ 2,961,276 $ 5,041,306 $ 7,642.682 $ (2,601,376) $ - $ $ (2.801,376) $ 349,900 375 POLICE COMPUTER SERVICE GROUP $ (326385) $ 1020700 $ 1116419 $ (95719) $ - $ - $ (95719) $ (4221041 TOTAL ENTERPRISE FUND $ (326,395) $ 1,020,700 $ 1,116,419 $ (95,719) $ - S - $ (96,719) $ (422,104) 810 REDEVELOPMENT OBLIGATION RETIREMENT $ 5.206,638 $ 9,238,567 $ 4,544,048 $ 4,694,519 $ - $ - $ 4,694,519 $ 9,901,157 815 SUCCESSOR AGENCY ADMINISTRATION (535,338) 250,000 250,046 (46) - - (46) (535,384) 853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE (9872065) 5104247 4628781 475456 475,466 (9,396,599) TOTAL PRIVATE PURPOSE TRUST FUNDS" $ (5,200,765) $ 14,592,814 $ 9,422,875 $ 5,169,939 $ - E - $ 5,169,939 $ (30,826) `Traffic Safety, Fee & Charge, Fire Training and Integrated Waste Management Funds vrers all determined not to be special revenue funds, so the activity was combin,d wth the General Fund. "Long-term debt and fixed assets have been removed to more accurotey, reflect apera8ng costs. ESTIMATED 2020-2021 2020-2021 CHANGEIN 20204021 2020-2021 2020-2021 PROJECTED FUND BALANCE OPERATING OPERATING OPERATING NON -OPERATING NON -OPERATING FUND BALANCE FUNDBALANCE ]1112020 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS (DEFICIT) W3012021 110 GENERAL FUND' $ 16,07iAM $ 66,649,236 $ 66,672,236 $ (23,000) $ 23,000 $ - $ (0) $ 16,073,464 116 STATE ASSET FORFEITURES $ 177,865 $ - $ - $ - $ - $ - $ - $ 177.855 117 DRUG ENFORCEMENT REBATE 6,019,121 - - - - - - 6,019,121 719 AIR QUALITY IMPROVEMENT TRUST 261,912 354, 200 12,101 342,099 - - 342,099 604,011 121 FIR OPOSITION "A" 178,774 2,384, 800 2,323,938 60,862 - - 60,862 239,636 122 PROPOSITION "C" 1,974.600 1.900,200 1,754.448 145,752 - - 145,752 2.120,352 124 STATE GAS TAX 5,448.712 4,741,714 2,484.167 2,257,547 - - 2,257.547 7,706,26D 127 POLICE DONATIONS 27,009 - - - - - - 27,009 128 TRANS PORTATIONDEVELOPMENTACT (60.457) 82,000 - 82,000 - 70,000 12,000 (48,457) 129 ASSEMBLY BILL 939 597,845 172,760 194,717 (21957) - - (21,957) 575,888 131 COMMUNITY DEVELOPMENT BLOCK GRANT 1170,723) 847,054 260,443 586,611 - - 586,611 415,888 133 STAFFING FOR ADEQUATE FIRE B EMERGENCY RESPONSE 10 - - - - - 10 140 SURFACE TRANSPORTATION PROGRAM LOCAL (21,704) - - - - - - (21,704) 143 LA COUMV PARK BOND (4fi,596) 632,154 47,120 SBS,D34 - - 585.034 538,438 145 WASTE MGT ENFORCEMENT -GRANT 38,733 15,732 15,732 - - - - 38733 146 SENIOR MEALS PROGRAM 43,927 208,174 296,385 (88,211) - - (88,211) (44:284) 149 USED OIL BLOCK GRANT 15,554 29,OD0 43,680 (14,680) - - (14,680) 874 150 INMATE WELFARE 8,787 1,000 1,000 - - - - B,787 153 PUBLIC SAFETY AUGMENTATION 412.6 B23,667 793,636 30,031 - - W031 442,fi37 155 COMMUNITY ORIENTED POLICING SERVICES (COPS) 494,598 163,000 - 163,000 - - 163,ODD 657,598 158 BEVERAGE CONTAINER RECYCLING GRANT 52,995 28,OD0 27,930 70 - - 70 53,055 159 SUMMER MEALS PROGRAM (2,737) - - - - (2,737) 181 MAINTENANCE DISTRICTIH 2,476,394 518,809 391,066 127,743 - - 127743 2,604,137 162 MAINTENANCEDISTRICT02 566,080 150,981 186,158 (35,177) - - (35:177) 53D,903 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 363,775 112,731 93,031 19,700 - - 19,70D 363.475 184 MAINTENANCEDISTRICTC4 2,506,746 1,066,060 1,095,516 (29.456) - - (29.456) 2,477,290 11 MAINTENANCE DISTRICT i6 248,656 157.329 174.689 (17,360) - - (17,360) 231296 187 MAINTENANCE DISTRICT67 307,290 173,749 175,207 (1,458) - - (1,458) 305:832 168 CITYWIDE MAINTENANCE DISTRICT 1,438,940 1,701,012 1,B26,871 (125,859) - - (125,859) 1,313,081 189 SEWER MAINTENANCE 7,845,263 3,781,918 1,485.825 2,296,093 - - 2,296,D93 10,141,356 190 AUTO PLAZA IMPROVEMENT DISTRICT 200,336 116,6SS 68,561 48,107 - - 48,107 248,443 199 MEASURE W STORMWATER - 1,370,D00 - 1,370,0D0 - - 1,370,0D0 1,370,MM 205 CHARTER PEG 3D,898 - - - - - - 30,898 207 OFFICE OF TRAFFIC SAFETY GRANTS 12,545 46,DW 4,170 41,830 - - 41,830 54,375 210 LA COUNTY GRANT -1ST DISTRICT - - - - - - - - 212 ART IN PUBLIC PLACES 190,141 - - - - - - 190,141 220 WC COMMUNITY SERVICES FOUNDATION 254.392 - - - - - - 254,392 221 POLICE PRIVATE GRANTS 22 - - - - - - 22 224 MEASURE R 2,981,825 1,433,372 989.402 443,970 - - 443,970 3,425,795 231 ADVANCED TRAFFIC MGMT SYSTEM (3,986) - - - - - - (3,986) 233 TASKFORCEFOR REGIONAL AUTHOTHEFT PREVENTION GRANT (61,955) 393,350 438.067 (44,717) - - (44,717) (106,672) 234 CITY LAW ENFORCEMENT GRANT (26,180) - 7,686 (7,06) - - (7,686) (33,8fi6) 235 MEASURE M 4,048,856 1,622,051 78,423 1,543,628 - - 1,543,628 5,592,484 236 MEASUREA - - - - - - - - 237 SENATE BILL 1 - ROAD MAINTENANCE REHABILITATION - - - - - - - 238 LAWENFORCEMENT TOBACCO GRANT 2867 - 6,862 (6,862) - - (6,862) (3,995) 820 WEST COVINA HOUSING AUTHORITY 6140417 1183849 (1183849) (1163849) 4.956.568 TOTAL SPECIAL REVENUE FUNDS $ 44,955,924 $ 25,027,485 $ 16,460,681 $ 8,666,804 $ $ 70,11N $ 8,496,804 $ 53,462,728 General Fund Expenditures by Department $66,672,236 Public Services F i e $5,456,355 ut 2 es General Fund revenues and expenditures are equal and the budget is balanced once again this year as illustrated in the chart below. General Fund Comparison $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 • Revenues $30,000,000 • Expenditures $20,000,000 $10,000,000 14/15 15/16 16/17 17/18 18/19 19/20 20/21 Actual Actual Actual Actual Actual Adopted Proposed Fiscal Year General Fund Reserves: To maintain the City's credit rating and meet seasonal cash flow shortfalls, economic downturns or a local disaster, the budget provides for an anticipated fund balance for the general fund. The General Fund ending unassigned fund ESTIMATED 2020-2021 2020-2021 CHANGE IN 2020-2021 2020-2021 2020-2021 PROJECTED FUND BALANCE OPERATING OPERATING OPERATING NON -OPERATING NON -OPERATING FUND BALANCE FUND BALANCE 71112020 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS/(DEFICIT) G/30/2021 760 CAPITAL PROJECTS $ 138,136 $ - $ - $ - $ 200,000 $ - $ 200,000 $ 338,136 1fi1 CONSTRUCTION TAX 225109 70.000 20,000 50,000 - - 50,000 275,109 162 INFORMATION TECHNOLOGY 182:3590 - - - - - - 162,350 164 POLICE IMPACT FEES 99,908 - - - - - - 99.908 165 FIREIMPACTFEES 71,155 - - - - - - 71,155 166 PARKIMPACTFEES 213,417 - - - - - - 213,411 167 CITY ADMINISTRATIVE IMPACTFEES 1fi,577 - - - - - - 18,5T7 168 PUBLIC WORKS IMPACT FEES 7,263 - - - - - - 7.20 169 PARKACQUISITION (109,:05) - - - - - - (109,fi05) 172 PARK DEDICATION FEES'C" 16,846 - - - - - - 1fi,846 173 PARK DEDICATION FEES'D" 28,813 - - - - - - 28.813 174 PARK DEDICATION FEES "E" 19,940 - - - - - - 19,940 175 PARK DEDICATION FEES T1 305,320 305.320 TOTAL CAPITAL PROJECT FUNDS $ 1,196,223 $ 70,000 $ 20,000 S 60,000 $ 200,000 $ - $ 260,000 $ 1,445,223 300 DESTSERVICE-CITY $ 3740380 $ 3071910 $ 3788,00' $ (716,098) $ - $ - $ (716,096) $ 3,024,264 TOTAL DEBT SERVICE FUND $ 3,740,360 $ 3,071,910 $ 3,766,008 $ (716,096) $ - $ - $ (7161096) $ 3,02/,264 3fi1 GENERAL AND AUTO LIABILITY $ (1,584.922) $ 2,301,510 $ 2.203,000 $ 98,500 $ - $ - $ 98,500 $ (1,486,422) 3fi3 WORKERS' COMPENSATION 1,316,532 1,690,465 2,94],500 (1,057,035) - - (1,D57:035) 261,497 365 FLEET MANAGEMENT (35,624) 1,492,046 1,330,960 1fi1,08fi - - 161,086 125,462 3fi7 VEHICLE REPLACEMENT 271,243 2,000 - 2,000 - - 2,000 27s 243 3fi8 RETIREMENT HEALTH SAVINGS PLAN 380671 2D00 100000 (98000) (98000) 282671 TOTAL INTERNAL SERVICE FUNDS $ 349,900 $ 5,686,0ll $ 6,581,460 $ (893,449) $ - $ - $ (893,449) $ (543,549) 375 POLICE COMPUTER SERVICE GROUP $ (422104) $ 1.D47.139 $ 1,047,198 $ (59) $ - $ - $ (59) $ (422,163) TOTAL ENTERPRISE FUND $ (422,104) $ 1,047,139 $ 1,047,198 $ (69) $ - $ - $ (59) $ (422,163) 810 REDEVELOPMENT OBLIGATION RETIREMENT $ 9.901,157 $ 10,490,005 $ 10,490,005 $ - $ - $ - $ - $ 9,901, 157 815 SUCCESSOR AGENCY ADMINISTRATION (535,384) 250,000 250,000 - - - - (535,384) W3 COMMUNITY FACILITIES DISTRICT DEBT SERVICE (9396599) 4985000 47016'9 283301 _ 283,301 (9,113,296) TOTAL PRIVATE PURPOSE TRUST FUNDS" $ (30,826) $ 15,726,006 $ 16,441,704 $ 283,301 $ - $ - $ 263,30, $ 252,475 '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. "Long-term debt and fixed assets have been removed Is more accurately reflect operating costs. SCHEDULE OF REVENUES BY FUND 2017.18 2013-19 2013-19 2019.20 2020-2021 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 110 GENERALFUND* $ 67,722,706 $ 61,611,113 $ 66,861,686 $ 65,358,773 $ 66,672,236 116 STATE ASSET FORFEITURES $ 100041 $ - $ - $ - $ - 117 DRUG ENFORCEMENT REBATE 220:783 - - - - 119 AIR QUALITY IMPROVEMENT TRUST 152,097 141,000 195,200 803,599 354,200 121 PROPOSITION "A" 2,115,867 2,269,787 2.213,862 2,298,485 2,384,800 122 PROPOSITION "C" 1,677,915 1.811,276 1,750,353 1,820,268 1,900,200 124 STATE GAS TAX 3,011,981 3,007,838 2,329.700 4,600,209 4,741,714 127 POLICE DONATIONS 1,474 1,795 - - - 128 TRANSPORTATION DEVELOPMENT ACT 84,318 140,925 70,000 70,000 82,000 129 ASSEMBLY BILL 939 205,770 232,574 170,000 170,000 172,760 130 BUREAU OF JUSTICE ASSISTANCE GRANT 1,415 18,377 - - 131 COMMUNITY DEVELOPMENT BLOCK GRANT 876,247 780,871 846,361 1,326,118 847,054 133 STAFFING FOR ADEQUATE FIRE 8 EMERGENCY RESPONSE - - - - - 140 SURFACE TRANSPORTATION PROGRAM LOCAL 140,734 826,698 500,000 1,895,000 - 143 LA COUNTY PARK BOND 32,871 23,980 41,113 45,074 632,154 145 WASTE MGT ENFORCEMENT - GRANT 19,473 15,872 15,733 15,733 15,732 146 SENIOR MEALS PROGRAM 206,832 195,612 214,218 214.218 208,174 149 USED OIL BLOCK GRANT 30,029 57,154 - 29,000 29,000 150 INMATE WELFARE 3,236 1,591 3,000 1,000 1,000 153 PUBLIC SAFETY AUGMENTATION 759,779 795,687 750,000 786,000 823,667 155 COMMUNITY ORIENTED POLICING SERVICES (COPS) 233,933 299,520 164,514 170,000 163,000 158 BEVERAGE CONTAINER RECYCLING GRANT 26,186 96,590 - 28,000 28,000 159 SUMMER MEALS PROGRAM 10,086 3,171 17000 - - 181 MAINTENANCE DISTRICT#1 541,136 586461 471:000 473,000 518,809 182 MAINTENANCE DISTRICT #2 208,103 177:152 147,000 149,000 150,901 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 111,407 110,713 111,600 111,800 112,731 164 MAINTENANCE DISTRICT #4 1,070.410 1,072,891 1,056,950 1,056,950 1,066,060 188 MAINTENANCE DISTRICT #6 160,180 156,924 155,200 155,200 157.329 187 MAINTENANCE DISTRICT #7 174,272 175,951 172,821 172.821 173,749 188 CITYWIDE MAINTENANCE DISTRICT 1,649,840 1,848,814 1,674,879 1,694,000 1,701.012 189 SEWER MAINTENANCE 3,386,293 3,683,651 3,595,228 3,750,010 3,781,918 190 BUSINESS IMPROVEMENT DISTRICT 116,703 117,031 115,668 115,668 116,668 199 MEASURE W STORMWATER - - - - 1,370,000 205 CHARTER PEG 2,388 1,991 - - - 207 OFFICE OF TRAFFIC SAFETY GRANTS 79,744 89,301 - 46,000 46,000 210 LA COUNTY GRANT- 1ST DISTRICT FUND 58,140 - - - - 212 ART IN PUBLIC PLACES 9,073 85,180 80,000 - - 218 HOMELAND SECURITY GRANT 19,326 1,803,903 1,803,903 83,911 - 220 WC COMMUNITY SERVICES FOUNDATION 69,546 102,003 100,593 93,024 - 221 POLICE PRIVATE GRANTS 4,018 - - - - 224 MEASURER 1,298,023 1,378,845 1,312,792 1,365,348 1,433,372 231 ADVANCED TRAFFIC MGMT SYSTEM 178 18,577 - - - 233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT 145,205 381,235 381,896 382,000 393,350 234 CITY LAW ENFORCEMENT GRANT 2,139 795 - - - 235 MEASURE 1,135,677 1,534,606 1,487,800 1,547,227 1,622,051 236 MEASUREA - - 400,000 400,000 - 237 SENATE BILL 1 -ROAD MAINTENANCE REHABILITATION - - - - - 238 LAW ENFORCEMENT TOBACCO GRANT - - - 70,000 - 820 WEST COVINA HOUSING AUTHORITY 442.940 TOTAL SPECIAL REVENUE FUNDS $ 20,696,788 $ 23,846,347 $ 22,348,384 $ 25,938,463 $ 25,027,485 160 CAPITAL PROJECTS $ 54,925 $ 74,372 $ 420,638 $ 200,000 $ - 161 CONSTRUCTION TAX 78,714 156,298 70,000 70,000 70,000 162 INFORMATION TECHNOLOGY 718,328 706,972 - - - 164 POLICE IMPACT FEES 9,017 58,447 28,112 - - 165 FIRE IMPACT FEES 10,947 69437 34,272 - - 166 PARK IMPACT FEES 27,079 175:362 - - - 167 CITY ADMINISTRATIVE IMPACT FEES 1,601 10,780 4,928 - - 168 PUBLIC WORKS IMPACT FEES 775 4,399 2,464 - - 169 PARK ACQUISITION 500,023 856 3,900,000 1,903,794 - 172 PARK DEDICATION FEES "C" 429 33.119 75,000 - - 173 PARK DEDICATION FEES "D" 1,122 1,372 - - - 174 PARK DEDICATION FEES "E" 831 415 - - - 175 PARK DEDICATION FEES "F' 3.250 2.945 TOTAL CAPITAL PROJECT FUNDS $ 1,407'041 $ 1,294,774 $ 4,536,414 $ 2,173,794 $ 70,000 300 DEBT SERVICE - CITY $ 3.868 623 $ 27 291 396 $ 5 364 342 $ 3 260 375 $ 3 071 010 TOTAL DEBT SERVICES FUND E 3,868,621 $ 21:251,396 $ 5,364,342 $ 3,280,375 $ 3,071,910 SCHEDULE OF REVENUES BY FUND 2017-18 2018-19 2018-19 2019-20 2020.2021 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 360 SELF INSURANCE -UNINSURED LOSS FUND $ 100 $ - $ - $ - $ - 361 GENERAL AND AUTO LIABILITY 1,679,243 4,249,219 4,038,001 2,297,100 2,301,500 363 WORKERS' COMPENSATION 2,265,429 1,846,465 2,005,592 1,757,200 1,890,465 365 FLEET MANAGEMENT 1,549,593 1,727,986 1,423.385 1,331,858 1,492,046 367 VEHICLE REPLACEMENT 303,718 32,528 - - 2,000 368 RETIREMENT HEALTH SAVINGS PLAN 4 090 2.000 TOTAL INTERNAL SERVICE FUNDS $ 5,802,203 $ 7,866,198 $ 7,466,978 $ 5,386,158 $ 5,688,011 375 POLICE COMPUTER SERVICE GROUP $ 1 282 751 $ 1 212 319 $ 1 296 400 $ 1.603,800 8 1,047.139 TOTAL ENTERPRISE FUND $ 1,282,751 $ 1,212,319 $ 1,296,400 $ 1,603,800 $ 1,047,139 810 REDEVELOPMENT OBLIGATION RETIREMENT $ 9,172,719 $ 11,451,408 $ 10,634,587 $ 9,198,200 $ 10,490,005 811 SUCCESSOR AGENCY MERGED DS 640,723 - - - - 815 SUCCESSOR AGENCY ADMINISTRATION - - 250,000 250,000 250,000 853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE 4431468 5304474 5010000 5.010.000 4,985,000 TOTAL PRIVATE PURPOSE TRUST FUNDS $ 14,244,910 $ 16,755,382 $ 15,894,587 $ 14,468,200 $ 15,725,005 SCHEDULE OF REVENUE DETAIL BY FUND 201743 201849 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 4010 PROPERTY TAXES $ 11,766,023 $ 10,951,285 $ 11.536,525 $ 12,063.600 $ 12.769.400 4012 PROPERTY TAX IN -LIEU 11,308,431 11,200,965 11,720,058 12,341,200 12,341,200 4014 REDISTRIBUTED RPTTF 2275610 1800000 tam" 2275600 2275600 TOTAL PROPERTY TAXES $ 25,350.064 $ 23,952,260 $ 25,056,583 $ 26,600,400 $ 27,386,200 4110 SALES TAX $ 16,316,947 $ 15.947,682 $ 16,525,000 $ 16,900,000 $ 15,900,000 4111 SALES TAX COMPENSATION FUND - 4120 FRANCHISE TAX 4,011,817 4,207,765 4,206,850 4,152,300 4,152,300 4130 TRANSIENT OCCUPANCY TAX 1.924,885 1,900,000 1,950,000 1,855,400 1,855,400 4140 BUSINESS LICENSE TAX 2.148.392 2.100,000 2,585,000 2,300,000 2.193.000 4150 DOCUMENTARY TRANSFER TAX 334,732 350,000 300,000 300,000 300,000 4160 CONTRACTORS LICENSE TAX 404566 300000 300000 300000 300000 TOTAL OTHER TAXES $ 25,141,339 $ 24,805,447 $ 25,866,830 $ 25,807,700 $ 24,700,700 4210 ANIMAL CONTROL 8 LICENSING $ 3T7,430 $ 540,000 $ 440,000 S 440,000 $ 60,000 4220 BUILDING PERMITS 621,258 604.000 050,000 650,000 900,000 4221 ELECTRICAL PERMITS 100723 62,000 110,000 110.000 150,000 4222 PLUMBING PERMITS 87,920 82,000 90,000 90,000 125,000 4250 FIRE PERMIT FEES 87,379 64,971 56,713 57,000 57,000 4251 STREET IMPROVEMENT PERMITS 9,242 10,300 10,000 10,000 50,000 4252 STORM DRAIN SYSTEMS PERMITS - - - - - 4254 WATER SYSTEMS PERMITS 4255 WALLS (RETAINING, OVERHEIGHT) PERMITS 15.971 15,000 15,00- 0 15.000 10,000 4257 DNSITE IMPROVEMENTS PERMITS 57,030 20,000 25.000 25,000 50,000 4259 GRADING PERMITS 13.868 20,000 20,000 20,000 30.000 4261 CURB & GUTTER 174 - 4262 DRIVEWAY APPROACH PERMITS 2,200 1,500 1.500 1,500 6.000 4263 SIDEWALK PERMITS 19,513 15.000 10,000 10,000 80,000 4264 CURB DRAINS, ALL OTHER INSPECTIONS PERMITS 183 500 500 500 1,000 4265 ASPHALT CONCRETE PAVING PERMITS 18,174 20,000 15,000 16,000 30,000 4266 EXCAVATION PERMITS 24.110 25.000 20,000 20,000 40,000 4267 MISCELLANEOUS SEWER FACILITIES PERMITS 392 3.500 1.000 1,000 1,000 4272 STREET OBSTRUCTION PERMITS 21,635 15.000 15,000 15,000 10,000 4273 ENCROACHMENT PERMITS 481 1.000 1.000 1.000 20,000 4281 SEWER MAINTENANCE PERMITS 55 - - 1,000 4290 OTHER LICENSES B PERMITS 14543 15100 17700 7700 15550 TOTAL LICENSES & PERMITS $ 1.460,231 $ 1,514,871 $ 1,498,413 $ 1,480,700 $ 1,636,550 4301 LATE PAYMENT PENALTY $ 290,599 $ - $ - $ - $ - 4302 COLLECTION AGENCY FEE 145,114 - - 4310 VEHICLE CODE FINES' 198,872 300,000 300.0000 00 290,000 200, 4315 PARKING CODE FINES' 332,736 - 150,000 250,000 300.000 250,000 4321 VEHICLE IMPOUND FEES 95.995 55,000 75.000 85,000 60,000 4325 ADMINISTRATIVE CITATIONS 8,680 2,000 5,000 20,000 15,000 4328 ADM CITATION CITATION- CODE ENFORCEMENT 3,585 65,000 10,000 5.000 28,000 4327 FORECLOSURE PENALTIES 20,950 20,000 20.000 20,000 5,000 4330 WASTE DIVERSIONPLAN FORFEITURE 87175 40000 50000 50000 30000 TOTAL FINES AND FORFEITURES $ 1,183,686 $ 632,000 $ 710,000 $ 770,000 $ 588,000 4410 INTEREST INCOME $ 495.090 $ 209,433 $ 208,937 $ 208,900 $ 400,000 4414 FAIR VALUE ADJUSTMENT (526,827) - - - - 4615 AMORTIZATION -PREMIUM - - - - - 4416 ACCRETION/AMORTIZATION - - - - "17 GAIN / LOSS ON INVESTMENT (63.285) - /430 RENTAL INCOME 6699fi8 838931 11,141 71%300 711.054 TOTAL USE OF MONEY AND PROPERTY $ 554,946 $ 8.'70 $ .15,234 $ 928,200 $ 1,111,064 4511 MOTOR VEHICLE IN LIEU $ 56.751 $ 42,000 $ 42,000 $ 52,000 $ 85,500 4571 CROSSING GUARD AID 90,000 110,000 110,000 84,000 4572 FIRE STATE MANDATED INSPECTION 68.901 40,000 60,000 00.000 65,000 4573 STATE MANDATED REVENUE 29,562 48,388 110.000 50,500 50,500 4574 POLICE OFFICER STANDARDS AND TRAINING (POST) 35.230 30,000 30.000 30.000 30.000 4575 SCHOOL RESOURCE OFFICER REIMB 195,224 300:000 300,000 300.000 300.000 4576 PUBLIC SAFETY REALIGNMENT -ASSEMBLY BILL 109 17,849 - - - 4901 MUTUAL AID COST REIMBURSEMENT 273.000 330,000 4580 PROPOSITION A EXCHANGE 1575000 1575000 1850.000 1.650.000 1.650.000 TOTAL REVENUE FROM OTHER AGENCIES $ 1,978,517 $ 1.126,388 $ 2,302,000 $ 2,525,500 $ 2,575,000 4802 TOWING FRANCHISE $ 275,870 $ 180.000 $ 250,000 $ 195,000 $ 195,000 4604 GROUND EMERGENCY MEDICAL TRANSPORT 674.631 150,000 138,547 173,000 173:000 4605 JAIL BOOKING 61,062 28,500 30,000 50,000 50,000 4606 CLEARANCE LETTER AND PROCESS 406 318 300 300 300 4609 AMBULANCE SERVICES 2,446,102 2,042,313 2,400,000 2,400.000 2,300.000 4610 BUSINESS LICENSE PROCESSING FEE 25,961 17,500 17,500 17.500 4611 PLANNING FILING FEES 256.908 403100 320.000 320,000 275,000 4613 PLAN REVIEW SURCHARGE 150,216 164,300 85,000 95,000 90,000 4614 PLAN CHECK FEES 370,393 233,200 250,000 250,000 375,000 4615 EXPEDITED PLAN CHECK FEE 17,023 54,500 20,000 15,000 23.000 4616 SEARCH FEES 4,594 3,922 3,000 4,000 1,000 4617 AFTER HOURS PLAN CHECK 4620 FORECLOSURE REGISTRATION 1061500 132,500 110,000 70.000 50.000 4628 WASTE MANAGEMENT FEES 77,431 70,000 75,000 75000 - 4630 FIRE PLAN CHECKANSPECTION FEES 154,824 210,095 141,318 142:000 142,000 SCHEDULE OF REVENUE DETAIL BY FUND 2017-18 2018-19 2018.19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 4631 FIRE INCIDENT REPORT COPYING 1,353 848 881 1,000 1,500 4634 EMERGENCY MEDICAL SERVICE ASSESSMENT FEE 314,000 50,000 200,000 250,000 4635 EMERGENCY INCIDENT BILLING FEE 206,000 10,0D0 4637 FIRE SEMINAR 39.071 26,500 19,397 20,000 25,000 4640 FALSE ALARMS 49,813 31.800 100.000 40,000 100,000 4641 PHOTOCOPYING 312 100 100 4642 RETURNED CHECK FEE 1.083 200 200 500 200 4843 ADDRESS CHANGE 400 199 199 200 200 4644 PASSPORT SERVICES 21,087 25.900 20,000 20,000 16,000 4645 POLICE REIMBURSEMENTS 133.809 76,864 40,000 145.000 75,000 4648 GRAFFITI RESTITUTION 1.220 1,000 1.000 2,500 11000 4647 MISCELLANEOUS REIMBURSEMENT 198,705 - 10.000 57,500 1,548,139 4648 FIRE LIFE SAFETY INSPECTIONS 77 - 161,000 - - 4649 SPECIAL EVENTS 6,825 10,000 - - - 4650 AFTER SCHOOL PROGRAM - CALIFORNIA - 4651 AFTERSCHOOL PROGRAM -WESCOVE 69.184 141,995 290,850 150.500 162.700 4653 AFTERSCHOOL PROGRAMS -VINE 219,928 198,188 198,188 2.20.000 234,000 4654 AFTERSCHOOL PROGRAM - ORANGEWOOD 192,068 165.610 - 4655 ADMINISTRATIVE COST RECOVERY FEE 63.135 26,500 76,500 76,500 44.400 4656 PASSPORT PHOTOS 4,668 7,800 5,000 20,000 5,000 4657 AMBULANCE SUBSCRIPTION FEE 15,348 15,000 13,728 - 1,500 4658 PAID PARKING - CIVIC CENTER 41,157 35,000 35,000 40,000 40,000 4660 SERVICE FEE-CREDIT/DEBIT CARDS 13,173 50,000 25,000 15,000 15,000 4661 RECREATION CLASSES/PROGRAMS -CCC 103,171 120,000 120.000 110,000 110,000 4662 SPORTS -CCC 18,486 42,000 25,000 10,000 12,000 4663 FACILITY RENTAL -CCC 156,113 187,000 169,750 180,000 180,000 4664 RECREATION CLASSES 138,429 730,OOD 130,000 130,000 700,000 4675 PALM VIEW PRESCHOOL PROGRAM 161,134 192:250 150,760 150,000 117,200 4681 RENTAL -ROLLER HOCKEY 52.530 66,950 40,D00 40,000 40.000 4682 FACILITY RENTALS 116,747 96,125 71,590 71,500 72,000 4685 PARK SHELTER RENTALS 49,542 68,250 68,250 55,000 40,000 4687 FACILITY RENTALS - SHADOW OAK 40,812 65,000 65,000 65,000 65,000 4689 SENIOR DONATIONS 7,758 10,500 10,000 10,000 7,000 4690 SENIOR CENTER RENTALS 53,078 50,000 50,000 55,000 60,000 4693 SENIOR EXCURSIONS 32,043 20,000 25.000 20,000 25,000 4695 SENIOR CLASSES 31,168 29.500 30,000 30,000 30,000 4699 MUNICIPAL POOL 33 TOTAL CHARGES FOR SERVICES $ 6,655,333 $ 5,898,917 $ 6,049,058 $ 5,742,100 $ 7,062,139 4750 ADMIN B OVERHEAD CHARGEBACKS 5 1087408 $ 997460 $ 997460 $ 997.500 $ 1,423,791 TOTAL INTERDEPARTMENTAL CHARGES $ 1,087,403 $ 997,460 $ 997,460 $ 997,500 $ 1,423,791 4810 ADVERTISING $ 39,764 $ 60,000 $ 45,000 S 40,000 $ 40.000 4813 SALE MAPS/PLANS/DOCUMENTS 413 1,000 1,000 1,000 50D 4814 PROCEEDS FROM AUCTION 5,833 - - 4816 FINAL MAP 8610 5,000 10,000 10,000 15,000 4818 MISCELLANEOUS 289:380 1,500 32,652 5,800 3,000 4820 LANDSCAPING -COUNTY 38,047 38,000 38,000 38.000 - 4821 POOL MAINTENANCE -SCHOOL DISTRICT 39,845 - - 4822 CONTRACTUAL REIMBURSEMENT 2,128 2,200 2.200 2,200 4823 PROCEEDS FROM SALE - - 163.000 163,000 23,000 4826 CLAIMS SETTLEMENTS 150,600 - - 1.000 1,000 4860 GAIN/LOSS ON PROPERTY 3,007,802 - - - - 4860 GAIN/LOSS ON PROPERTY - - - - 4876 GAIN ON ADVANCES TOTAL OTHER REVENUES $ 3,582422 $ 107700 $ 291852 $ 261.000 E 82,500 9111 TRANSFERIN-FUND111 $ - $ - $ - $ - $ - 9120 TRANSFER IN - FUND 120 - - - - - 9124 TRANSFER IN - FUND 124 - - - - - 9153 TRANSFER IN - FUND 153 - - - - 9160 TRANSFER IN - FUND 160 518,821 518,821 - - - 9181 TRANSFERIN-FUND181 - - - - - 9189 TRANSFER IN - FUND 189 - - - - - 9219 TRANSFERIN-FUND219 - - - - - 9220 TRANSFER IN -FUND 220 - - - - - 9300 TRANSFER IN - FUND 300 - - 1,903,794 - - 9361 TRANSFERIN-FUND361 - - - - 9367 TRANSFER IN-FUND367 - - 140,000 - - 9375 TRANSFER IN - FUND 375 - - 9815 TRANSFER IN - FUND 815 209889 209889 130392 157673 106302� TOTAL TRANSFER IN $ 728,710 $ 728,710 $ 2.174.186 $ 157.673 $ 106,302 SCHEDULE OF REVENUE DETAIL BY FUND 2017-16 2D18-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 4410 INTEREST INCOME $ 1,385 $ - $ - $ - $ - 4559 DRUG ENFORCEMENT REBATE 98.656 TOTAL STATE ASSET FORFEITURE FUND $ 100,D41 $ - $ - $lim s- 4410 INTEREST INCOME $ 30,695 $ - $ - $ - $ - 4814 PROCEEDS FROM AUCTION 1.000 - - - - 4559 DRUG ENFORCEMENT REBATE 77,343 - - - - 4569 DER TREASURY 111.745 TOTAL DRUG ENFORCEMENT REBATE FUND $ 220,783 $ - $ - $ - $ - 4410 INTEREST INCOME $ 2,112 E - $ - $ - $ - 4814 PROCEEDS FROM AUCTION 1,700 - - - 4521 STATE GRANT $ 138,524 $ 141,000 $ 141,000 $ 695,200 300.000 4535 GRANTS FROM OTHER AGENCIES $ - $ 54,200 $ 108,399 54,200 9110 TRANSFER IN FUND 110 9,781 TOTAL AIR QUALITY IMPROVEMENT TRUST FUND $ 152,097 $ 141,000 $ 195,200 $ 903,599 $ 354,200 4110 •SALES TAX $ 2,012,184 $ 2,164,464 $ 2,110,197 $ 2.194.485 $ 2.278,800 4410 INTEREST INCOME 28 - 4565 PROPOSITION A DISCRETIONARY INCENTIVE 103,655 106,323 103,665 104,000 106,000 4818 MISCELLANEOUS - TOTALPROPOSITION"A"FUND - $ 2,115,867 $ 2,269,787 $ 2,213,862 $ 2,298,485 $ 2,384,800 4110 •SALES TAX $ 1,665,220 $ 1,795.362 $ 1.750,353 $ 1.820,268 $ 1,890,200 4410 INTEREST INCOME 12,695 15,914 - - 10,000 4647 MISCELLANEOUS REIMBURSEMENT - - - - - 9110 TRANSFER IN - FUND 110 - - TOTAL PROPOSITION "C" FUND $ 1,677,915 $ 1,911,276 $ 1,750,353 $ 1,820,263 $ 1,900,200 4814 PROCEEDS FROM AUCTION $ 400 $ - $ - $ - $ - 4288 STREET NAME SIGNS 475 - - - - 4410 INTEREST INCOME - - 4510 HUTA LOAN REPAYMENT 122565 123,427 122.565 122.068 - 4512 GAS TAX SECTION 2105 585:066 626,986 630.848 602,191 604,172 4513 GAS TAX SECTION 2106 356,169 3B3,479 370.669 360.364 361,549 4514 GAS TAX SECTION 2107 761,427 809,973 783.124 790.764 793,366 4515 GAS TAX SECTION 2107.5 10,000 10,000 10.000 10,0D0 10.000 4518 GAS TAXSECTION 2103 419,850 431,900 412,604 923.190 926,226 4519 ROAD MAINTENANCE REHAB 631,736 622,074 - 1.791.632 2.041.970 4647 MISCELLANEOUS REIMBURSEMENT 124.293 - - - 4.432 9189 TRANSFER IN-FUND189 TOTAL STATE GAX TAX FUND $ 3,011,981 S 3,007A38 $ 2,329,700 $ 4,600,209 $ 4,741,714 4410 INTEREST INCOME $ 224 S 245 $ - $ - $ - 4831 POLICE EXPLORER DONATIONS 750 1.300 - - - 4832 SHOP DONATIONS 250 250 - - 48 B ISCELlANEOUS POLICE DONATIONS TOTAL POLICE DONATIONS FUND $ 1,474 $ 1,795 $ - $ - $ 4410 4521 INTEREST INCOME STATE GRANT $ - $ 84 318 - $ 140.925 - $ 70 000 - $ 70.000 - 82,000 TOTAL TRANSPORTATION DEVELOPMENT ACT FUND $ 94,318 $ 140,925 $ 70,000 $ 70,000 $ 82,000 4410 INTEREST INCOME $ 3,408 $ 4.525 $ - $ - $ 2,000 4601 RECYCLING REVENUE - - - 4629 MISCELLANEOUS REIMBURSEMENT-ATHENS AB.9 202,362 228,049 170,000 170,000 170,000 .47 MISCELLANEIOUS REIMBURSEMENT 780 TOTALASSEMBLY BILL939 FUND $ 205,770 $ 232,674 $ 170,000 $ 170,000 $ 172,760 4551 - FEDERAL GRANTS $ 1 415 E 18 377 $ TOTAL BUREAU OF JUSTICE ASSISTANCE FUND $ 1,415 $ 18,377 $ - $ S - 4410 m INTEREST INCOME $ 14 $ $ - $ - $ - 4551 FEDERAL GRANTS 737,039 708,236 766,361 1,282,868 805,400 4856 LOAN REPAYMENTS 134,902 72,635 80,000 43,250 40,000 4647 MISCELLANEOUS REIMBURSEMENT 4292 1.654 TOTAL COMMUNITY DEVELOPMENT BLOCK GRANT FUND $ 876,247 $ 780,871 $ 946,361 $ 1,326,119 $ 947,D54 4551 FEDERAL GRANTS TOTAL SAFER GRANT FUND SCHEDULE OF REVENUE DETAIL BY FUND 0 2017-18 2018.19 2018.19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 4521 STATE GRANT $ - a - $ - s - s - TOTAL ABC GRANT FUND $ - $ - $ - $ - $ - 4521 STATE GRANTS $ - $ 36,288 $ - $ - E - 4551 FEDERAL GRANTS $ 140734 $ 790410 $ 500000 $ 1895000 S - TOTAL STP LOCAL FUND $ 140,734 $ 826,698 $ 500,000 $ 11895,000 $ - 4540 COUNTY GRANTS, $ 32,871 $ 23,980 $ 41,113 $ 45.074 $ 632,000 4847 MISCELLANEOUS REIMBURSEMENT S - $ $ $ - $ 154 TOTAL LA COUNTY PARK BOND FUND $ 32,871 $ 23,98D $ 41,113 $ 45,074 $ 632,154 4410 INTEREST INCOME $ 71 $ 133 $ - $ - E 4521 STATE GRANT 19 402 15 739 15 733 15 733 15,732 TOTAL WASTE MGT ENFORCEMENT GRANT FUND $ 19,473 $ 15,872 $ 15,733 $ 15,733 $ 15,732 4410 INTEREST INCOME S 967 $ 904 $ - $ - $ 4551 FEDERAL GRANTS 169,333 162X8 174,218 174,218 174.218 4647 MISCELLANEOUS REIMBURSEMENTS - - - 3,966 4691 MEALS PROGRAM DONATION 36,542 32,330 40,000 40 000 30.000 TOTAL SENIOR MEALS PROGRAM FUND $ 206,832 $ 196,612 $ 214,218 $ 214,218 $ 208,1214 4410 INTEREST INCOME $ - $ - $ - $ - $ - 4521 STATE GRANT 30029 57154 29000 29000 TOTAL USED OIL BLOCK GRANT FUND $ 30,029 $ 57,154 $ - $ 29,000 E 29,000 4410 INTERESTINCOME $ 95 $ 93 $ - $ - $ - 4819 INMATE PHONE REVENUE 3141 1498 3000 1000 100D TOTAL INMATE WELFARE FUND $ 3,236 $ 1,691 $ 3,000 $ 11000 $ 1,000 gom• 4110 • SALES TAX $ 758,640 $ 794.680 $ 760.000 $ 786,000 $ 808,000 4410 INTEREST INCOME I.139 1,007 - - 4647 MISCELLANEOUS REIMBURSEMENTS 15667 TOTAL PUBLIC SAFETY AUGMENTATION FUND $ 759,779 $ 796,657 $ 750,000 $ 786,000 $ 823,667 4410 INTEREST IN COME $ 3,246 $ 3,747 $ - $ - $ - 4814 PROCEEDS FROM AUCTION 250 - 4521 STATE GRANT 230,437 295 773 164,514 170.000 163.000 TOTAL COPS FUND $ 233,933 $ 299,520 $ 164,514 $ 170,000 $ 163,000 4410• INTEREST INCOME $ - $ - $ - $ - $ 4521 STATE GRANT 28186 96,590 2B 000 28,000 TOTAL BEVERAGE CONTAINER RECYCLING GRANT FUND $ 26,186 $ 96,590 $ - $ 28,000 $ 28,000 4410 INTEREST INCOME $ 47 $ - $ - $ - $ - 4551 FEDERAL GRANTS 10,019 3,171 17,ODO - - 9110 TRANSFER IN - FUND 110 TOTAL SUMMER MEALS PROGRAM FUND $ 10,066 $ 3,171 $ 17,000 $ $ - 4410 • INTEREST INCOME $ 4,925 $ 1,519 $ - $ - $ - 4631 TRANSPORTATION GRANT -SCAG - - 4535 GRANTS FROM OTHER AGENCIES 50,000 60.997 - 200.000 - 4611 PLANNING FILING FEES - - - - - 4647 MISCELLANEOUS REIMBURSEMENT - - - 9110 TRANSFER IN - FUND 110 11856 420638 - TOTAL CAPITAL PROJECTS FUND $ 54,925 $ 74,372 $ 420,635 $ 200,000 $ - 4170 • CONSTRUCTION TAXI $ 75.824 $ 154,938 $ 70,000 $ 70.000 $ 70,000 4410 INTEREST INCOME 2890 1360 TOTAL CONSTRUCTION TAX FUND $ 78,714 $ 156,298 $ 70,ODD $ 7D,00D $ 70.000 4521 ®STATE GRANT ® $ 11,536 $ - $ - $ - $ - 9110 TRANSFER IN- FUND 110 706,792 706,972 - - - 9300 TRANSFER IN - FUND 300 TOTAL INFORMATION TECHNOLOGY FUND $ 718,328 $ 706,972 $ $ 4410•• INTEREST INCOME $ - $ - $ - $ - $ - 4855 DEVELOPER CONTRIBUTIONS 9017 58447 28112 - TOTAL POLICE IMPACT FEES FUND $ 9,017 $ 58,447 $ 28,112 $ - $ - SCHEDULE OF REVENUE DETAIL BY FUND 2017-18 2018.19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET mmgmwm 4410 INTEREST INCOME $ - $ - $ - $ - $ - 4B55 DEVELOPER CONTRIBUTIONS 10947 69437 34272 TOTAL FIRE IMPACT FEES (DIF) FUND $ 10,947 $ 69,437 $ 34,272 $ - $ 4410 INTEREST INCOME $ - $ - $ - $ - $ - 4855 DEVELOPER CONTRIBUTIONS 27079 175362 TOTAL PARKS IMPACT FEES FUND $ 27,079 $ 175,362 $ - $ - $ - 4410 INTEREST INCOME $ - $ - $ - $ - $ - 4855 DEVELOPER CONTRIBUTIONS 1601 10780 4928 TOTAL CITY ADMINISTRATIVE IMPACT FEES FUND $ 1,601 $ 10,780 $ 4,928 $ $ - 4410• INTEREST INCOME $ - $ - $ - $ - $ - 4955 DEVELOPER CONTRIBUTIONS 775 4399 2484 _ - TOTAL PUBLIC WORKS IMPACT FEES FUND $ 775 $ 4,399 $ 2,464 $ - $ - 4410 INTERESTINCOME • $ 23 $ 856 $ - $ - $ - 4823 PROCEEDS FROM SALE - - 3.900.000 1,903,794 - I)= TRANSFER IN -FUND 300 500000 - TOTAL PARK ACQUISITION FUND $ 500,023 $ $56 $ 3,900,000 $ 1,903,794 $ - • 9170 TRANSFER IN - FUND 170 S - $ - E - $ - $ - TOTAL PARK DEDICATION FEES'B" FUND $ - $ - E - $ - $ - 4410 INTEREST INCOME $ 429 $ 269 $ - $ - $ - 4855 DEVELOPER CONTRIBUTIONS - 32,B50 75,000 - - 9170 TRANSFER IN - FUND 770 - - - - - 9173 TRANSFER IN - FUND 173 - - - - - 9176 TRANSFER IN - FUND 176 - - - - - 9177 TRANSFER IN - FUND 177 - TOTAL PARK DEDICATION FEES "C' FUND $ 429 $ 33,119 $ 75,000 $ - $ - 4410• INTEREST INCOME $ 1.122 $ 158 $ - $ - $ #### ### MISCELLANEOUS 1214 - TOTAL PARK DEDICATION FEES "D" FUND $ 1,122 $ 1,372 $ - $ $ - 4410 INTEREST INCOME $ 831 $ 415 $ - $ - $ - 4855 DEVELOPER CONTRIBUTIONS TOTAL PARK DEDICATION FEES "E" FUND $ 931 $ 415 $ $ - $ - 4410 INTEREST INCOME S 3,250 $ 2,945 $ - $ - $ - 4855 DEVELOPER CONTRIBUTIONS - - - - - 9173 TRANSFER IN FUND 173 TOTAL PARK DEDICATION FEES "F" FUND $ 3,250 $ 2,945 $ - $ - $ 4010 CURRENTSECURED $ 523,787 $ 565,946 $ 460.000 $ 460,000 $ 500,000 4410 INTEREST INCOME 17,349 20,515 11,OD0 13,000 16,000 4647 MISCELLANEOUS REIMBURSEMENTS - - - - 2,809 91B9 TRANSFER IN F D 8 TOTAL MAINTENANCE DISTRICT#1 FUND $ 541,136 $ 586,461 $ 471,000 $ 473,000 $ 618,809 4010 CURRENT SECURED $ 202,505 $ 170.834 $ 144,D00 $ 144.000 $ 144,000 4410 INTEREST INCOME 5,598 6,318 3,D00 5,000 5,000 4647 MISCELLANEOUS REIMBURSEMENTS 1 981 TOTAL MAINTENANCE DISTRICT #2 FUND $ 208,103 $ 177,152 $ 147,000 $ 149,000 $ 150,961 4190 OTHER TAXES $ 107,:73 $ 107,660 $ 110,000 $ 110.000 $ 110,0D0 4410 INTEREST INCOME 2,34 3.064 1,600 1,600 2,000 4647 MISCELLANEOUS REIMBURSEMENTS - - - 731 4818 MISCELLANEOUS 1000 TOTAL COASTAL SAGE AND SCRUB CFD $ 111,407 $ 110,713 $ 1111600 $ 111,600 $ 112,731 4410 INTEREST INCOME $ 19,602 $ 22,204 $ 10,000 $ 10,000 $ 15,00D 4623 SPECIAL ASSESSMENTS 1,D41,808 1,041,687 1,037,950 1,037.950 1,037,950 4647 MISCELLANEOUS REIMBURSEMENTS - - 4,110 9182 TRANSFER IN - FUND 182 9000 9000 9000 9000 9000 TOTAL MAINTENANCE DISTRICT #4 FUND $ 1,070,410 $ 1,072,891 $ 1,066,960 $ 1,066,950 $ 1,066,060 SCHEDULE OF REVENUE DETAIL BY FUND 1 2017.18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 4410 INTEREST INCOME $ 2.381 $ 2.237 $ 500 $ 500 $ 1,500 4623 SPECIAL ASSESSMENTS 157,799 154.687 154.700 154,700 154.700 4647 MI ELLANEOUS REIMBURSEMENTS - - 1.129 TOTAL MAINTENANCE DISTRICT#8 FUND $ 160,180 $ 156,924 $ 155,200 $ 155,200 $ 157,329 4410 INTEREST INCOME $ 2,-7 $ 2,494 E 2,000 $ 2,000 $ 1,100 4623 SPECIAL ASSESSMENTS 171,405 173.457 170.821 170,821 170.820 4647 MISCELLANEOUS REIMBURSEMENTS s - s - $ - $ - $ 1,129 TOTAL MAINTENANCE DISTRICT#7 FUND $ 174,272 $ 175,951 $ 172,821 $ 172,821 $ 173,749 4410 INTEREST INCOME $ 8.719 $ 12,175 $ 4,000 $ 4,000 $ 8,000 4814 PROCCEDS FROM AUCTION 350 - - 4621 STREET LIGHTING ASSESSMENTS 1,638.880 1.634,312 1,670,879 1,690,000 1,690,000 4625 TREE REMOVAL 1,891 2,328 - - 4647 MISCELLANEOUS REIMBURSEMENTS - - - - 3,012 9781 TRANSFER IN - FUND 181 - - - - - 9182 TRANSFER IN - FUND 182 - - - - - 9184 TRANSFER IN - FUND 184 - - - - - 9186 TRANSFER IN-FUND188 - - - - - 9187 TRANSFER IN - FUND 117 - TOTAL CITYWIDE MAINTENANCE DISTRICT FUND $ 1,649,840 $ 1,648,814 $ 1,674,879 $ 1,694,000 $ 1,701,012 4010 CURRENT SECURED e $ 245,151 $ 253,092 $ 190.225 $ 210,000 $ 210,000 4014 RESIDUALlEXCESS TAX INCREMENT (COUNTY) 42,796 47,257 - - - 4410 INTEREST INCOME 26.127 39,569 10,000 10.000 20,000 4622 SEWER ASSESSMENTS 3,067,969 3,343.039 3,395.003 3,530.010 3,530,010 4647 MISCELLANEOUS REIMBURSEMENTS - - - 21,909 4814 PROCCEDS FROM AUCTION 4.250 - - - XM NO MISCELLANEOUS - 694 - - - 9110 TRANSFER IN - FUND 110 TOTAL SEWER MAINTENANCE FUND $ 3,386,293 $ 3,683,651 $ 3,595.228 $ 3,750,010 $ 3,731,913 4190 OTHER TAXES6 $ 115,615 $ 115,616 $ 115,66. $ 115,668 $ 115,668 4410 INTEREST INCOME 7 O88 1 415 - 1,000 TOTAL AUTO PLAZA IMPROVEMENT DISTRICT FUND $ 116,703 S 117,031 $ 115,669 $ 115,668 $ 116,668 4010 PROPERTY TAXES $ - $ - $ - $ - $ 1,370.000 4410 INTEREST INCOME - TOTAL MEASURE WSTORMWATERFUND $ - $ $ - $ - $ 1,370,000 4410 INTEREST INCOME $ 2 388 $ 1 "1 S TOTAL CHARTER PEG FUND $ 2,388 $ I'm$ - E - $ 4556 FEDERAL PASS THRU STATE $ 49,865 $ 89,301 $ - $ 46,00D $ 46,000 4581 OTS STEP T 29,879 TOTAL OTS GRANTS FUND $ 79,7/4 $ 89,307 E - $ 46,000 $ 46,000 4540 COUNTY GRANTS $ 58,140 $ - $ TOTAL LA COUNTY GRANT- 13T DISTRICT FUND $ 58,140 $ 4410 INTEREST INCOME $ 1,021 $ 1.894 $ - $ - $ - 4859 ART IN PUBLIC PLACES 8 0.52 63 288 80.000 - TOTAL ART IN PUBLIC PLACES FUND $ 9,073 $ 85,180 $ 80,000 $ - $ - 4551 FEDERAL GRANTS $ 19326 $ 1803903 $ 1803.903 $ 83.917 $ - TOTAL USDOJ COPS GRANT FUND $ 19,326 $ 7,803,903 $ 1,803,903 $ 83,911 $ - 4410 INTEREST INCOME $ 1.043 $ 1,410 $ - $ 90D $ - 4649 SPECIAL EVENTS 27.807 23,672 23,672 11.088 - 4838 MISCELLANEOUS POLICE DONATIONS 3,325 - 70,000 - 4862 DONATIONS 37.154 76,921 76,921 11,036 - 4874 DONATIONS -YOUTH COUNCIL 217 - TOTAL WEST COVINACOMMUNITY SERWCESFOUNDATION $ 69,548 $ 102,003 $ 100,593 $ 93,024 $ - 4410•� INTEREST INCOME $ 18 $ - $ - $ - $ - 4864 PRIVATE GRANTS 4000 TOTAL POLICE PRIVATE GRANTS FUND $ 4,019 $ - $ - E - $ - SCHEDULE OF REVENUE DETAIL BY FUND 2017.18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 4110 SALES TAX • $ 1,250,103 $ 1,356,694 $ 1,312,792 $ 1.365.348 $ 1,417,800 4410 INTEREST INCOME 18,555 22,151 - - 15,000 4647 MISC REIMBURSEMENT 2,244 - - - 572 9110 TRANSFER IN - FUND 110 27,121 - - - - 4851 BOND PROCEEDS - TOTAL MEASURE R FUND $ 1,298,023 $ 1,378,845 $ 1,312,792 $ 1,365,348 $ 1,433,372 441 , INTEREST INCOME $ 178 $ 110 $ - $ - $ - 4540 COUNTY GRANTS 18467 TOTAL ADVANCED TRAFFIC MANAGEMENT SYSTEM FUND $ 178 $ 18,577 4540 COUNTY GRANTS• $ 145,205 $ 381,235 $ 381,896 $ 382,000 $ 312,000 4647 MISC REIMBURSEMENT 11.350 TOTAL TRAP GRANT FUND $ 145,205 $ 381,235 $ 381,896 $ 382,000 $ 393,350 4410 INTEREST INCOME $ 2,139 $ 795 $ - $ - $ - 4521 STATE GRANT TOTAL CITY LAW ENFORCEMENT GRANT FUND $ 2,139 $ 795 $ - $ - $ - 4410 INTEREST INCOME $ 2,798 $ 17,682 $ - $ - $ 15,000 4110 SALES TAX 1,132,879 1.516.926 1,487,800 1.547,227 1,606,700 4847 MISCELLANEOUS REIMBURSEMENT 351 TOTAL MEASURE M FUND $ 1,135,677 $ 1,534,608 $ 1,487,800 $ 1,547,227 $ 1,622,051 "Ma 4010 CURRENTYEAR SECURED $ - E - $ 400000 $ 400000 $ - TOTAL MEASURE A FUND $ - $ - $ 40Q000 $ 400,000 $ - 4519 ROAD MAINTENANCE REHAB - TOTAL SDI ROAD MAINT REHAB FUND $ $ - S $ - - 4521 STATE GRANT $ - $ 1,011 S 73,401 $ 70,000 $ TOTAL MEASURE A FUND $ - $ 1,031 S 73,401 $ 70,000 S - dd10 INTEREST INCOME , $ 48.301 $ 61.176 $ - $ 45,000 $ 20,000 4412 INTEREST INCOME - FISCAL AGENT 17,748 35,421 - 20,000 20,000 4414 FAIR VALUE ADJUSTMENT - - - - - 4415 AMORTIZATION -PREMIUM - - - - - 4417 GAIN f LOSS ON INVESTMENT - - 4647 1988 BOND- LAKES REIMBURSEMENT 23.296 383 751,500 - - 4647 MISCELLANEOUS REIMBURSEMENT - - - 4659 BLD REIMBURSEMENT 393,055 371,005 400,000 400.000 - 4853 DEBT PROCEEDS 25,545,718 9110 TRANSFER IN - FUND 110 2,130,561 - 1.997,968 578,918 1,685,920 9169 TRANSFER IN - FUND 169 921,680 921,680 9810 TRANSFER IN - FUND 010 1255662 1287692 1293194 1314.777 1.345.990 TOTAL CITY DEBT SERVICE FUND $ 3,868,623 ; 27,291,396 $ 5,394,342 $ 3,280,375 $ 3,071,910 4825 PROPERTYDAMAGE RECOVERY $ 100 $ TOTAL SELF INSURANCE -UNINSURED LOSS FUND E 100 $ 4647 MISCELLANEOUS REIMBURSEMENT $ 2,949 $ 7,000 $ 4,250 $ - $ - 4884 SPECIAL EVENT INSURANCE - 4760 INTERDEPARTMENTAL CHARGES 1,280,444 4,200,571 3,832.527 2,097,100 2,201,500 4B25 PROPERTY DAMAGE RECOVERY 145,850 41,641 201,224 200,000 1 00, 000 9110 TRANSFER IN - FUND 110 250000 TOTAL GENERAL AND AUTO LIABILITY FUND E 1,679,243 $ 4,249,219 $ 4,038,001 $ 2,297,100 2,301,-00 4647 MISCELLANEOUS REIMBURSEMENT $ 13 $ 108,057 $ - $ - $ - 47fi0 INTERDEPARTMENTAL CHARGES 1,481,771 1,740,408 2.005,592 1,757,200 1,890,405 9110 TRANSFERIN-FUND110 533:645 - - 9300 TRANSFER IN FUND 300 TOTAL WORKERS' COMPENSATION FUND E 2,265,429 $ 1,846,465 $ 2,005,592 $ 1,757,200 $ 1,890,465 4430 RENTAL INCOME 153,654 251.253 259,982 200,000 - 4847 MISCELLANEOUS REIMBURSEMENT - - 3,831 4750 INTERFUND CHARGES - VEHICLE MAINTENANCE 765,019 837,281 531,858 531,558 888,215 4780 INTERFUND CHARGES -FUEL 80IL 607.863 597,802 600,000 600.000 600,000 4814 PROCEEDS FROM AUCTION $ 4,100 $ - $ - $ - S - 4822 CONTRACTUAL REIMBURSEMENT 18927 31581 31.545 TOTAL FLEET MANAGEMENT FUND E 1,549,593 $ 1,727,986 111 1,423,385 111 1,331,858 $ 1,492,046 balance, or reserve, is equivalent to a "savings account" to cover unexpected costs or significant economic changes. The intent is to not use this for normal operating expenses. Unless changes are made to this preliminary budget, the General Fund ending unassigned fund balance is projected to be approximately $9,593,864 million, which is 14.3% of operating expenditures, which does not meet the City's required 17% per the City's reserve policy. Another standard for unrestricted budgetary fund balance is recommended by the Government Finance Officers Association (GFOA). GFOA recommends, at a minimum, that general-purpose governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than two months of regular general fund operating revenues or regular general fund operating expenditures. Per the City's policy, when reserves dip below the required 17%, a plan must be implemented to replenish the reserves within the next few years. Staff will return to the City Council with a plan to replenish the reserves at a future date. At this time, the General Fund's estimated ending fund balance for FY 2020-21 is $16.1 million; however, $6.5 million is considered nonspendable. The nonspendable portion consists of unpaid loans to the former Redevelopment Agency which have been approved by the Department of Finance (DOF) and will be repaid over the next few years in the amount of $3.3 million, approximately $200 thousand in receivables, and land held for resale in the amount of $3 million. Capital Improvement Program: Staff is recommending a number of CIP projects for FY 2020-21, all of them being funded from special revenue funds. These projects are listed in the budget beginning on page 317. Prepared by: Robbeyn Bird, Finance Director Fiscal Impact FISCAL IMPACT: City staff will make every effort to continue to provide the best quality service to our customers with the resources available. Revenues and expenditures will be monitored and evaluated monthly to ensure departments are not exceeding budgeted amounts and in light of the COVID-19 pandemic analysis of revenues and adjustments to the budget as needed will be made. Attachments Attachment No. 1 - FY 2020-21 Preliminary Operating and Capital Improvement Program Budget Attachment No. 2 - Local Governments must plan without delay for post -pandemic fiscal realities CITY COUNCIL GOALS & OBJECTIVES: Achieve Fiscal Sustainability and Financial Stability Enhance City Facilities and Infrastructure Enhance the City Image and Effectiveness SCHEDULE OF REVENUE DETAIL BY FUND 2017-18 2018-19 2018-19 2019.20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED REVENUE REVENUE BUDGET BUDGET BUDGET 4410 INTEREST INCOME $ 3,126 $ 3,728 $ - 8 - $ 2,000 4750 OVERHEAD CHARGEBACKS - - - - - 4814 PROCEEDS FROM AUCTION 1,700 28,800 - - - 4818 MISCELLANEOUS 2,057 - - - - 9110 TRANSFER IN - FUND 110 296865 - TOTAL VEHICLE REPLACEMENT FUND $ 303,744 $ 32,528 $ - $ - $ 2,000 4410• INTEREST INCOME $ 4,090 $ - $ - S - $ 2,000 4755 INTERDEPARTMENTAL CHARGES - RETIREE LUMP SUM - TOTAL RETIREMENT HEALTH SAVINGS PLAN FUND $ 4,090 $ - $ - $ - $ 2,000 28W a CHARGES FOR SERVICES 81,322 100,000 460.000 250.000 2848 CITY OF LA MESA 23,000 19,000 20,000 19,000 2850 CITY OF CORONA 99,120 99,120 102,000 102,000 151000 2852 HACIENDA HEIGHTS USD B4O00 B4O00 B4O00 8,000 2853 CITY OF CYPRESS 39,872 4,000 10,000 4,000 4,000 2854 CITY OF EL MONTE 16,000 8,000 - 8,000 8,000 2856 CITY OF FOUNTAIN VALLEY - 2862 CITY OF LOS ALAMITOS 22,131 10,000 4,000 4,000 2864 CITY OF MONTCLAIR 79,481 79,481 80,000 79,500 62,000 2865 CITY OF LA HABRA 93,973 31,324 55,000 8,000 8,000 2870 CITY OF SEAL BEACH 39,949 4,000 10,000 4,000 4,000 2871 CTIYOFPDRTERVILLE 86,540 77,040 78,000 78,000 - 2872 CITY OF SPARKS, NV 8,000 8,000 10,000 8,000 2873 CITY OF TUSTIN 99,963 99,983 100,000 100,000 100,000 2877 CITY OF CHINO - 2880 CITYOF TRACY 103.082 99,082 100,000 100.000 95,000 2883 CITY OF SAN MARINO 91,898 91,898 98,000 92,000 17,000 2885 CIT'OF ALHAMBRA 99,570 99,570 100,000 100,000 4,000 2889 SALES- WESTCOVINA FIRE DEPARTMENT 29,240 29,240 29,500 45,000 45,000 2891 SALES-PASADENA 143.663 139,050 144,000 139.100 145,000 2892 SALES-HEMET 113,500 114,000 115,000 114,000 148,000 2894 SALES-LAVERNE 2,160 - 2,200 2,200 2,200 2895 SALES-BALDWIN PARK - - 2,000 2,000 2896 SALES- BALD WIN PARK SCHOOL POLICE - 8,000 2,200 81000 8,000 2897 RADCOM- BUREAU OF LAND MGMT 24,088 18,066 24,500 24,500 24,500 2898 RADCOM- SOUTHWEST CENTRAL DISPATCH - 27,730 28,000 28,000 - 4647 MISC REIMBURSEMENT 200 - 27,439 4818 MISCELLANEOUS TOTAL POLICE COMPUTER SERVICE GROUP FUND S 1,282,751 $ 1,212,319 $ 1,296,400 $ 1,603,800 $ 1,047,139 •4010• CURRENTSECURED $ 9,039,592 $ 11,168.720 $ 10,584,587 $ 9.148,200 $ 10,440,005 4410 INTEREST INCOME 117,564 99.195 - - - 4412 INTEREST INCOME -FISCAL AGENT 15,052 30,114 - - - 4414 FAIR VALUE ADJUSTMENT (49,489) 103,379 - - 4430 RENTAL INCOME 50,000 50.000 50,000 50,000 50,000 4853 DEBT PROCEEDS - - - - - 4873 SETTLEMENTS - - - - - 9110 TRANSFER IN - FUND 110 TOTAL REDEVELOPMENT OBLIGATION RETIREMENT FUND $ 9,172,719 $ 11,451,408 $ 10,634,587 $ 9,198,200 $ 10,490.005 •4415 AMORTIZATION - PREMIUM $ 6,807 $ - $ - $ - $ - TOTAL SUCCESSOR AGENCY MERGED DS FUND $ 640,723 -4010 CURRENT SECURED $ - $ - $ 250,000 $ 250,000 $ 250,000 9810 TRANSFER IN - FUND 810 TOTAL SUCCESSOR AGENCY ADMINISTRATION FUND $ - $ - $ 250,000 $ 250,000 S 250,000 4410 INTEREST INCOME $ 396,928 $ - $ - $ - $ - 4647 MISC REIMBURSEMENTS 3,845 - - - - 0 AN SU N E 42167 TOTAL WEST COVINA HOUSING AUTHORITY FUND $ 442,940 $ - $ - $ - $ - 4010 CURRENTSECURED $ 1,873,304 $ 1,685.512 $ 1.700.000 $ 1,700.000 $ 1,700,000 4110 SALES TAX 641.148 1,668,796 1,200,000 1,200,000 1,200,000 4190 OTHER TAXES 1,568.926 1,596,9:1 1.800,000 1,800,000 1,800,000 4410 INTEREST INCOME 38,038 33,491 10,000 10,000 10,000 4412 IN TER EST INCOME -FISCAL AGENT 312,124 314,686 300.000 300,000 275,000 4414 FAIR VALUE ADJUSTMENT (2,072) - - - - 4873 SETTLEMENTS 25007 TOTAL CFD DEBT SERVICE $ 4,431,460 $ 5,304,474 $ 5,010,000 $ 5,010,000 $ 4,985,000 2017-18 2018.19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET 110 GENERALFUND" $ 66,562,828 $ 67,663,565 $ 65,426,668 $ 65,358,773 $ 66,672,236 117 DRUG ENFORCEMENT REBATE $ 1.525,507 $ 1,537,062 $ - $ - $ - 118 BUSINESS IMPROVEMENT TAX - - - - - 119 AIR QUALITY IMPROVEMENT TRUST 936,746 213,563 28,653 17,264 12,101 121 PROPOSITION "A" 2,139,868 2,241,018 2,234,723 2,237,683 2,323,938 122 PROPOSITION "C' 1,635,664 1,498,483 2,526,006 2,709,912 1,754,448 124 STATE GAS TAX 2,265,573 2,023,489 2,168,331 1,952,048 2,484,167 127 POLICE DONATIONS 1,702 - - - - 128 TRANSPORTATION DEVELOPMENT ACT 116,330 129,757 70,000 70,000 70,000 129 ASSEMBLY BILL 939 159,102 131,144 213,868 151,647 194,717 130 BUREAU OF JUSTICE ASSISTANCE GRANT 12,272 15,325 - - - 131 COMMUNITY DEVELOPMENT BLOCK GRANT 410,315 780,872 846,361 277,896 260,443 133 STAFFING FOR ADEQUATE FIRE 5 EMERGENCY RESPONSE - - - - - 138 ALCOHOLIC BEVERAGE CONTROL GRANT - - - - - 140 SURFACE TRANSPORTATION PROGRAM LOCAL 869,369 36,635 500,000 - - 143 LA COUNTY PARK BOND 23,979 40,140 303,069 45,074 47,120 145 WASTE MGT ENFORCEMENT - GRANT 15,739 10,022 15,800 15,800 15,732 146 SENIOR MEALS PROGRAM 203,437 244,407 233,536 235,977 296,385 149 USED OIL BLOCK GRANT 28,349 28,975 - 30,584 43,680 150 INMATEWELFARE 6,750 4,435 17,250 3,000 1,000 153 PUBLIC SAFETY AUGMENTATION 701,884 529,466 881,000 785,000 793,636 155 COMMUNITY ORIENTED POLICING SERVICES (COPS) 251,276 224,939 - - - 158 BEVERAGE CONTAINER RECYCLING GRANT 26,119 28,502 - 28,151 27,930 159 SUMMER MEALS PROGRAM 9,519 9,457 17,000 - - 181 MAINTENANCE DISTRICT#1 401,065 389,946 477,253 346,526 391,066 182 MAINTENANCE DISTRICT#2 158,201 292,203 281,759 157,401 186,158 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 91,043 73,161 140,113 84,216 93,031 184 MAINTENANCE DISTRICT#4 1,122,304 1,009,739 1,113,583 930,465 1,095,516 186 MAINTENANCE DISTRICT#6 232,367 144,243 210,787 142,669 174,689 187 MAINTENANCE DISTRICT#7 278,555 146,498 210,112 142,579 175,207 188 CITYWIDE MAINTENANCE DISTRICT 1,606,952 1,482,932 1,593,118 1,544,206 1,826,871 189 SEWER MAINTENANCE 2,923,839 1,862,133 3,294,134 1,381,752 1,485,825 190 BUSINESS IMPROVEMENT DISTRICT 55,857 57,618 66,737 66,737 68,561 199 MEASURE W STORMWATER - - - - - 205 CHARTER PEG 8,174 138,993 13,336 - - 207 OFFICE OF TRAFFIC SAFETY GRANTS 94,561 67,000 35,853 - 4,170 210 LA COUNTY GRANT -1ST DISTRICT 22,474 - - - - 212 ART IN PUBLIC PLACES - - - - - 218 HOMELAND SECURITY GRANT - 1,803,903 - - - 220 WC COMMUNITY SERVICES FOUNDATION 59,728 50,080 - - - 221 POLICE PRIVATE GRANTS 4,000 - - - - 224 MEASURE R 514,149 1,143,350 1,674,612 2,451,069 989,402 231 ADVANCED TRAFFIC MGMT SYSTEM - 27,196 - - - 233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT 270,119 424,936 381,896 394,317 438,067 234 CITY LAW ENFORCEMENT GRANT 137,950 145,043 - 154,773 7,686 235 MEASURE M 63,326 - 1,740,974 33,722 78,423 236 MEASUREA - - 400,000 75,261 - 237 SENATE BILL 1 - ROAD MAINTENANCE REHABILITATION - - - - - 238 LAW ENFORCEMENT TOBACCO GRANT - 4,362 - 70,000 6,862 820 WEST COVINA HOUSING AUTHORITY 578 121 546,145 527 679 689,880 1,183,849 TOTAL SPECIAL REVENUE FUNDS $ 19,962,305 $ 19,537,172 $ 22,217,543 $ 17,226,511 $ 16,530,681 160 CAPITAL PROJECTS $ 789561 $ 115,457 $ 75,000 $ - $ - 161 CONSTRUCTION TAX 395:490 84,845 41,370 20,000 20,000 162 INFORMATION TECHNOLOGY 801,887 564,787 - - 169 PARKACQUISITION - 613,115 921,680 921,680 - 172 PARK DEDICATION FEES "C" 12,079 38,500 75,000 - - 173 PARK DEDICATION FEES "D" - - - - - 174 PARK DEDICATION FEES "E" 62,720 29,499 30,000 - - 175 PARK DEDICATION FEES "F" 161,072 1,099 92,000 - - TOTAL CAPITAL PROJECT FUNDS $ 2,222,809 $ 1,447,303 $ 1,235,050 $ 941,880 $ 20,000 300 DEBT SERVICE -CITY $ 4460874 $ 26796331 $ 5,351,456 $ 5,729,879 $ 3,788,006 TOTAL DEBT SERVICE FUND $ 4,460,874 $ 26,796,331 $ 6,351,456 $ 5,729,879 $ 3,788,006 SCHEDULE OF EXPENDITURES BY FUND 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET 361 GENERAL AND AUTO LIABILITY $ 1,676,520 $ 4,246,933 $ 2,105,864 $ 2,297,100 S 2,203,000 363 WORKERS'COMPENSATION 1,481,771 1,109,806 1,992,855 1,962,755 2,947,500 365 FLEET MANAGEMENT 1,365,935 1,447,109 1,423,385 1,800,560 1,330,960 367 VEHICLE REPLACEMENT 18,949 195,317 140,000 - - 368 RETIREMENT HEALTH SAVINGS PLAN 56,500 68,500 101,500 101,500 100 000 TOTAL INTERNAL SERVICE FUNDS $ 4,599,675 $ 7.067,666 $ 5,763,604 $ 6,161,915 $ 6,681,460 375 POLICE COMPUTER SERVICE GROUP $ 1305426 $ 1263693 $ 1801.757 $ 1,782,404 $ 1,047,198 TOTAL ENTERPRISE FUND $ 1,305,426 $ 1,263,693 $ 1,801,757 $ 1,782,404 $ 1,047,198 810 REDEVELOPMENT OBLIGATION RETIREMENT $ 7,095,604 $ 9,716,905 $ 11,134,240 $ 5,227,435 $ 10,490,005 811 SUCCESSOR AGENCY MERGED DEBT SERVICE 3,027,915 (2,413,728) - - - 815 SUCCESSOR AGENCY ADMINISTRATION 285,339 250,000 214,324 250,000 250,000 TOTAL PRIVATE PURPOSE TRUST FUNDS $ 17,536,596 $ 12,760,566 $ 15,758,454 $ 1u,835,SJS 2 1o,aal,iva CAPITAL SALARIES 8 MATERIALS A PROJECTS 6 BENEFITS SERVICES EQUIPMENT TOTAL 110 GENERAL FUND` $ 62,503,996 $ 14,168,240 $ - $ 66,672,236 119 AIR QUALITY IMPROVEMENT TRUST $ - $ 12,101 $ - $ 12,101 121 PROPOSITION "A" - 2,323,938 - 2,323,938 122 PROPOSITION"C" 339,860 1,414,588 - 1,754,448 124 STATE GAS TAX 682,709 1,801,458 - 2,484,167 128 TRANSPORTATION DEVELOPMENT ACT - - 70,000 70,000 129 ASSEMBLY BILL 939 141,071 53,846 - 194,717 131 COMMUNITY DEVELOPMENT BLOCK GRANT 147,959 112,484 - 260,443 143 LA COUNTY PARK BOND 21,286 25,834 - 47,120 145 WASTE MGT ENFORCEMENT -GRANT - 15,732 - 15,732 146 SENIOR MEALS PROGRAM 169,643 126,742 - 296,385 149 USED OIL BLOCK GRANT - 43,680 - 43,680 150 INMATE WELFARE - 1,000 - 1,000 153 PUBLIC SAFETY AUGMENTATION 793,636 - - 793,636 158 BEVERAGE CONTAINER RECYCLING GRANT - 27,930 - 27,930 181 MAINTENANCE DISTRICT#1 99,572 291,494 - 391,066 162 MAINTENANCE DISTRICT#2 70,478 115,680 - 186,158 163 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 23,052 69,979 - 93,031 164 MAINTENANCE DISTRICT#4 142,347 953,169 - 1,095,516 166 MAINTENANCE DISTRICT#6 37,784 136,905 174,689 167 MAINTENANCE DISTRICT#7 36,711 138,496 - 175,207 188 CITYWIDE MAINTENANCE DISTRICT 122,278 1,704,593 - 1,826,871 189 SEWER MAINTENANCE 1,146,144 339,681 - 1,485,825 190 BUSINESS IMPROVEMENT DISTRICT - 68,561 - 68,561 199 MEASURE W STORMWATER - - - - 224 MEASURE R 74,746 914,656 - 989,402 233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT 418,364 19,703 - 438,067 234 CITY LAW ENFORCEMENT GRANT - 7,686 - 7,686 235 MEASURE M 45,803 32,620 - 78,423 236 MEASURE $ - - - - 237 SB1 -ROAD MAINTENANCE REHABILITATION - - - - 238 LAW ENFORCEMENT TOBACCO GRANT - 6,862 - 6,862 820 WEST COVINA HOUSING AUTHORITY 721905 461944 1183849 TOTAL SPECIAL REVENUE FUNDS $ 5,235,348 $ 11,226,333 $ 70,000 $ 16,630,681 160 CAPITAL PROJECTS $ - $ - $ - $ - 161 CONSTRUCTION TAX - 20,000 - 20,000 162 INFORMATION TECHNOLOGY - - - - 163 PARKS - - - - 164 POLICE IMPACT FEES - - - - 165 FIRE IMPACT FEES - - - - 166 PARK IMPACT FEES - - - - 167 CITY ADMINISTRATIVE IMPACT FEES - - - - 168 PUBLIC WORKS IMPACT FEES - - - - 169 PARKACQUISITION - - - - 170 PARK DEDICATION FEES "A" - - - - 171 PARK DEDICATION FEES "B" - - - - 172 PARK DEDICATION FEES "C" - - - 173 PARK DEDICATION FEES "D" - - - 174 PARK DEDICATION FEES "E" - - - - 175 PARK DEDICATION FEES "F' - - - 176 PARK DEDICATION FEES "G" - - - - 177 PARK DEDICATION FEES "H" TOTAL CAPITAL PROJECT FUNDS $ - $ 20,000 $ $ 20,000 300 DEBT SERVICE - CITY $ - $ 3788,006 $ - $ 3,788,006 TOTAL DEBT SERVICE FUND $ - $ 3,788,006 $ - $ 3,788,006 361 GENERAL AND AUTO LIABILITY $ - $ 2,203,000 $ - $ 2,203,000 363 WORKERS'COMPENSATION - 2,947,500 - 2,947,500 365 FLEET MANAGEMENT 29,750 1,301,200 - 1,330,960 368 RETIREMENT HEALTH SAVINGS PLAN 100,000 100,000 TOTAL INTERNAL SERVICE FUNDS $ 129,760 $ 6,451,700 $ - $ 6,581,460 375 POLICE COMPUTER SERVICE GROUP $ 717725 $ 329473 $ - $ 1,047,198 TOTAL ENTERPRISE FUND $ 717,725 $ 329,473 $ - $ 1,047,198 1SCHEDULE OF EXPENDITURES. & CATEGORY CAPITAL SALARIES & MATERIALS & PROJECTS & BENEFITS SERVICES EQUIPMENT TOTAL 810 REDEVELOPMENT OBLIGATION RETIREMENT $ - $ 10.490,005 $ - $ 10,490,005 815 SUCCESSOR AGENCY ADMINISTRATION 73,698 176,302 - 250,000 853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE 45214 4656485 4,701,699 TOTAL PRIVATE PURPOSE TRUST FUNDS $ 118,912 $ 15,322,792 $ - $ 15,441,704 2017-18 2018-19 2018-19 2019-20 2020.21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ 84,539 $ 65,447 $ 58,366 $ 50,630 $ 51,251 Materials & Services 12,460 15,256 16,000 18,300 19,000 Capital Assets - - - - Allocatlons Personnel Services $ 799,577 $ 964,335 $ 866,637 $ 679,125 $ 663,092 Materials & Services 77,042 113,287 64,428 68,398 60,015 Capital Assets - - - - - Allocations 47,973 23,951 23,951 85,442 Personnel Services $ - $ - $ - $ - $ - Materials &Services 514,418 590.366 382,000 537,000 535,000 Capital Assets - - - - - Allocations - - - - - Personnel Services $ 143,263 $ 174,932 $ 96,230 $ 170,055 $ - Materials & Services 16,445 17,052 18,510 20,462 - Capital Assets - - - - Allocalions Personnel Services $ 306,041 $ 239,124 $ 300,351 $ 285,745 $ 335,875 Materials & Services 30,342 259,864 208,850 50,798 321,353 Capital Assets - - - - - Allocations 21,941 10,954 10,954 21,132 'Subtotal City Clerk (I 2i 0) Personnel Services $ 245 $ 1,746 $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ 1,139,313 $ 1,138,280 $ 1,287,880 $ 1,206,381 $ 1,235,400 Materials &Services 850,560 1,119,646 734,633 1,040,318 750,810 Capital Assets - - - - - Allocations 91,510 45,687 45667 63,863 Personnel Services $ 15,468 $ - $ - S - $ - Materials & Services 53,094 - - - - Capital Assets - - - - - Allocations _ Personnel Services $ 494,068 $ 431,630 $ 470,33J S 482,386 $ 441,248 Materials & Services 531,473 613,622 581,337 660,705 887,714 Capital Assets - - - - - Allocations 6,494 3,313 2,027 2,027 718 Personnel Services $ 384 $ 232 $ 1,543 $ 1,527 $ 1,257 Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ 429,756 $ 468,035 $ 493,276 $ 517,975 $ 568,552 Materials & Services 188,071 286,959 224,688 272,208 183,731 Capital Assets - - - - - Allocations 22.019 10,993 10,993 24,229 vm Personnel Services $ 4,017,451 $ 4,113,361 $ 4,880,098 $ 4,453,901 $ 5,002,867 Materials & Services 778,267 1,211,556 1,207,420 1,221,520 1,012,250 Capital Assets - - - - - Allocations 31,435 20,7B6 36,689 35,589 26,273 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ 532,603 $ 533,768 $ 598,056 $ 620,255 $ 628,223 Materials & Services 62,590 - - - - Capital Assets - - - - - Allocations Personnel Services $ 1,672,501 $ 1,898,399 $ 1,962,256 $ 2,186,557 $ 1,985,900 Materials & Services 20,471 - - - - Capital Assets - - - - - Allocations Personnel Services $ 13,742,119 $ 13,429,824 $ 14,389,441 $ 13.762,966 $ 14,301,611 Materials & Services 90,481 - - - - Capital Assets - - - - - Alloce[ions 1,389,817 2,983 951 1,660,302 1,660,302 1,585,696 Personnel Services $ 1.199.618 $ 1,537,083 $ 1,210,578 $ 1,291,050 $ 1,503,627 Materials & Services 196,320 - - - - Capital Assets _ _ - - _ Allocations 1,208 3,86 • t 11121 1,121 3,317 Personnel Services $ 120,807 $ 104,873 $ 97,688 $ 164,073 $ 290,872 Materials & Services 52,951 - - - 6,000 Capital Assets - - - - - Allocations Personnel Services $ 4,488,926 $ 4,836,929 $ 3,787,648 $ 4,426,641 $ 3,603,998 Materials & Services 61,171 - - - - Capital Assets - - - - - Allocations 155,248 201,865 111,396 111,396 147,799 Personnel Services $ 1,443,839 $ 1,400,766 $ 1,082,785 $ 1,187,324 $ 1,362,155 Materials & Services 11,134 - - - - Capital Assets - - - - - Allocations Personnel Services $ 18,330.445 $ 18.315,252 $ 17,402,303 $ 18,882,177 $ 17,737,598 Materials & Services 595,963 1,212,465 1,049,560 856,890 1,091,527 Capital Assets - - - - - Allocations 398,843 1, 125,358 597,314 597,314 977,440 Personnel Services $ 85,008 $ 95,765 $ 161,040 $ 124,401 $ 125,852 Materials & Services 59,812 63,198 110,042 111,553 69,700 Capital Assets - - - - Ailccators 11,745 Personnel Services $ 4,765 $ 144 $ 5,398 $ - $ - Materials & Services 12,201 14,619 19,315 19,100 19,150 Capital Assets - - - - - Allocations Personnel Services $ 5,380 $ 4,476 $ 4,633 $ 4,633 $ 4,620 Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ 615,431 $ 521,987 $ 572,488 $ 479,375 $ 417,365 Materials & Services 24,010 42,203 17,860 20,760 16,450 Capital Assets - - - - - Allocations 20,589 10,279 18,742 13,949 64 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ 251,382 $ 207,125 $ 226,156 $ 115,243 $ 140,972 Materials & Services 4,002 15,701 5,273 3,473 2,973 Capital Assets - - - - - Allocations 53,251 Personnel Services $ 406,526 $ 373,073 $ 513,376 $ 60.749 5 119,147 Materials & Services 60,644 107,682 84,700 381 703 942,300 Capital Assets - - - - - Allocations 5.709 3.800 3.069 3.069 1, 179 Personnel Services S - S - 5 - S 5 - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services 5 32,036 $ 122.987 5 44,950 $ 48,887 5 34.041 Materials & Services 73,328 38,029 56,866 56,766 99,727 Capital Assets - - - - - Allocations 4.225 5,675 2,204 2,204 2,557 Personnel Services 5 23,074 $ 7,745 S 21,414 $ 11,715 $ 6,593 Materials & Services 8,000 17,835 8,000 8,100 8,900 Capital Assets - - - - - Allocations 11,073 - - Personnel Services $ 163,241 $ 309,893 $ 156,014 $ 151,571 $ 108,570 Materials & Services 62,738 57,012 76,245 76,245 74,200 Capital Assets - - - - - Allocations 11,299 22.346 15,393 15,393 11,217 Personnels $ $ $ Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ 388,842 5 188,997 $ 145,201 $ 123,012 $ 87,097 Materials & Services 1,065,780 1,227,040 1,305,437 1,370,437 1,007,131 Capital Assets - - - - - Allocaticns 99,291 88 819 82,157 82,157 76,133 Personnel Services $ 290,278 $ 345,798 $ 326859 $ 240,678 $ 246069 Materials & Services 702,679 708,799 688:662 787,792 827:969 Capital Assets - - - - - Allocations 2,773 92065 48,243 48,243 36669 Personnel Services $ 84,162 $ 97,940 $ 06,639 $ 114,434 5 75,592 Matenals&Services 19,686 14,616 37,000 36,000 38,000 Capital Assets - - - - - Allocalions Personnel Services $ - $ - $ S - $ - Matenals & Services - - - - Capital Assets - - - - - Allocations - - Personnel Services $ - $ - 5 - .. - $ - Materials & Services - - - - - Capital Assets - - - Allocations 299,208 - - -- Personnel Services $ - $ - 5 - $ - $ 65 SCHEDULE OF EXPENDITURES BY DIVISION -1 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ 27,405 $ 7,203 $ - $ - $ - Materials & Services 1,098 - - - - Capital Assets - - - - - Allocations 839 Personnel Services $ - $ - $ - $ - $ - Materials & Services 242,928 - - - Capital Assets - - - - - Allocations ' �l. -_Fw^.. �_ r F_; i ,. £:} }--.__'___" _ ��:''.�.". }'`. ;3'.. :6'�`��.��... E.7:•._� ..:.-.,.fix-.a-,.., �"�w <..�a Personnel Services $ 4,304 $ 2,417 $ 3,085 $ 4,256 $ 2020 Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ $ Materials & Services 1,189 - - - - CapitalAssets - - - - - Allacaticns Personnel Services $ 425,420 $ 279,865 $ 261,226 $ 220,287 $ 220,948 Materials & Services 76,599 42,136 53,260 59,460 16,630 Capital Assets - - - - - Allocations 23,892 81,988 40,860 40,1160 10,936 Personnel Services $ - $ - $ - $ $ - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ 60,934 $ 87217 $ 120,884 $ 115,531 $ 141461 Materials & Services 9,850 25,411 36,806 34766 20,435 Capital Assets - - - - - Allocations Personnel Services $ 110,686 $ 126,607 $ 118,901 $ 116,207 $ 142,186 Materials & Services 19,557 20,639 22,488 23,618 20,918 Capital Assets - - - - - Allocations Personnel Services $ 104.467 $ 1,371 $ - $ - $ 23 - Materials & Services 12,676 77 - - - Capital Assets - - - - - Allocations Personnel Services $ 102,376 $ 104,767 $ 121,583 $ 117,155 $ 142,747 Matefials & Services 10,670 10,917 13,215 12,535 11,795 Capital Assets - - - - - Allocations Personnel Services $ 68,743 $ 15,235 $ - $ - $ 10407 Materials &Services 82,531 - - 83,241 - 66 )ill F OF FXPFNI)ITIIRFS RY DIVISIC 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Capital Assets - - - - - Allocations Personnel Services $ 182,157 $ 203,907 $ 250,321 S 225,170 $ 259,636 Materials & Services 212,743 206,928 243,950 243,420 258,340 Capital Assets - - - - - Allocations Personnel Services $ 58,657 $ 52,312 $ 56,608 $ 51,804 $ 54,497 Materials & Services 9,354 643 2,500 2,500 2,500 Capital Assets - - - - - Allocations 134 858 858 1,012 Personnel Services $ 101,303 $ 120,701 $ 126,362 $ 122,174 $ 139,650 Materials & Services 104,299 82,674 111,950 110,560 110,560 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ 700 $ 489 $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ 18,343 $ 3,694 $ - $ - $ - Materials & Services 28,308 - - - - CapitalAssets - - - - - Allocations Personnel Services $ 215,419 $ 280.333 $ 252,234 $ 268,294 $ 311,000 Materials & Services 68,906 65,233 68,470 68,180 68,180 Capital Assets 11,780 - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 522.555 522,040 690,000 690,000 921,850 Capital Assets - - - - - Allocators Personnel Services $ - $ 3,657 $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations Lam. Personnel Services $ - $ $ - $ - $ - Materials & Services - - - - - CapitalAssets - 303454 - - - Allocations Personnel Services $ - $ - $- Materials & Services - - - - Capital Assets 532 - - - - Allocatiors Transfer Out S 3, 677624 S 578, 9'.8 S 1.997, 968 578, 918 $ 1,`o70.322 67 CITY OF WEST COVINA PRELIMINARY ANNUAL OPERATING & CAPITAL IMPROVEMENT PROGRAM BUDGET FISCAL YEAR 2020-2021 Pi9�i�1�i�A�i9 �� [KU71 J �il:t�l SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ 52,051 $ 50,690 $ - $ - $ - Materials & Services 214,043 48,993 - - - CapitalAssets 391053 180,533 - - - Allocations Personnel Services 5 - $ - $ - $ - $ ' Materials & Services - - - - - Capital Assets - 437,351 - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 419,902 317,123 - - Capital Assets 48,666 - - - - Allocaticns Personnel Services $ 50,133 $ 155,783 $ - $ - $ - Materials & Services 52,945 27,516 - - - Capital Assets 113,584 114,330 - - - Allocations Personnel Services 5 - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - 2,313 - - - Allocations Personnel Services $ - 5 - 5 - $ - $ - Materials & Services - - - - - Capital Assets 576 22,640 - - - Allocations Personnel Services $ - $ - $ - $ $ ' Materials & Services 126,415 56,803 - - - Capital Assets - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services Capital Assets 56,139 122,987 - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocati-s _ Personnel Services 5 - 5 - - $ - $ - Materials & Services - - - - Capital Assets - - - - Allocations 68 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ - $ - $ - Materials & Services 10,315 10,417 22,320 11,620 11,700 Capital Assets - - - - - Allocaticns 5,301 5,302 6,333 5,644 401 Personnel Services $ - $ - $- Materials & Services - - - - Capital Assets - - - - - Allocations �.C- p . Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ 6,196 $ 176 $ - 5 - $ - Materials & Services - - - - - Capital Assets 805,595 4,296 - - - AI'ocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets 109,339 16,780 - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - Capital Assets - 176,592 - - - Alloca8ons _ Personnel Services $ - $ - $ - $ - $ - Materials & Services 2,132,843 2,233,992 2,234,000 2,236,500 2,318,000 Capital Assets - - - - - Allocations 7,025 7,026 723 1,183 5,938 Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ 3,1 3C $ Materials & Services - SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Capital Assets - - - - - Allacatlons 79 Personnel Services $ 18,142 $ 8,713 $ 13,528 $ 47,773 $ 70,940 Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - Allocations Personnel Services $ 217,688 $ 156,960 $ 234,443 $ 115,162 $ 172,555 Matenals&Services 40,297 62,633 29,850 334,850 34,850 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - Allocations Personnel Services 5 70.043 $ 103 306 $ 67 532 $ 95, 607 $ 96,365 Materials & Services 3. 298 1878 4.90C 4, 90C 4,150 Capital Assets - - - - - Allocaticns 76, 904 122884 103.604 40652 128,231 Personnel Services $ - $ - $ - $ - $ - Materials & Services 216,990 210,915 240,586 248,700 255,200 Capital Assets - - - - - Allocations 35,142 36,949 88,065 68065 35,423 Personnel Services $ - $ - $ - $ - $ - Materials & Services 349,384 314,967 404,605 404,400 416.200 Capital Assets - - - - - Allocatlons 45,200 52,294 61, 303 61,303 43.334 Personnel Services $ - $ - $ - $ - $ - Materials&Services 61,396 61,486 75,000 75000 75,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials &Services 53,018 38,947 80,000 80,000 60,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 275,861 315,420 322,599 333,500 342,200 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - 25,000 25,000 - Allocations - sio rrr Personnel Services $ - $ - $ - $ - $ 70 2017.18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Materials & Services - - - - Capital Assets - - 75,000 75,000 - Allocations Personnel Services S - $ 864 $ - $ - $ - Materials & Services - - - - Capital Assets 137,710 7,161 700,000 700,000 - Allocations Personnel Services $ - $ - $ - $ $ ' Materials & Services 34,593 - - - - Capital Assets - - - - - Tra�sfer c-�t Personnel Services $ - $ - $ - $ " Materials & Services - 2,458 2,500 2.500 co0 Capital Assets - - - - ' Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 1,297 - - - - Capital Assets - - - - - Allocations Personnel Services $ 68,433 $ 114,124 $ 75,687 $ 34,104 $ 76,523 Materials & Services 34,196 12,409 29,750 29,700 4,700 Capital Assets - - - - - Allocations 3,933 3,261 283 283 281 Personnel Services $ r. - $ - $ - $ - $ - Materials & Services 382,181 371,512 397,637 397,637 417,266 Capital Assets - - - - - Allocations 12.182 16,909 8,442 8,442 13,416 Personnel Services $ - $ - $ - $ - $ - Materials & Services 296,250 167,936 175,000 175,000 207,000 Capital Assets - - - - - Allocations 6,097 Personnel Services 5 859,225 $ 462,799 $ 621,075 $ 426,511 $ 606,186 Materials & Services 185,150 194,252 257,363 260,613 269,693 Capital Assets - - - - ' Allocations 167,696 442,655 360,594 377,258 622,102 Personnel Services $ - $ - $ - $ - $ - Materials &Services 233,615 236,174 240,000 240,000 264,000 Capital Assets - - - - - Allocations ' Personnel Services $- rrr Materials & Services - - - - Capital Assets Allocations Personnel Services $ - $ - $ - Materials & Services - - - - - Capital Assets 2,614 - - - - 71 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Allocations Personnel Services $ - $ - $ - $ - $ - Materlals & Services - - - - - Capital Assets 12,704 - - - - Allocations Transfer out $ - $ - $ - $ - $ $ - $ - $ - $ - $ - Personnel Services Materials & Services 1,702 649 - - - CapitalAssets - - - - - Allocations Personnel Services $ - $ - $ - .. - $ - Materials & Services - - - - CapitalAssets 44,738 - - - - Allocations Personnel Services $ 194 $ 1,260 $ - $ - $ - Materials & Services - - - - - Capital Assets 71,398 128,497 70,000 70,000 70,000 Allocations rrr Personnel Services $ 122,630 $ 92,498 $ 160,147 $ 88,624 $ 141,071 Materials & Services 19,276 20.839 35,452 36,952 36,952 Capital Assets - - - - Allocations 17,196 17,807 18,269 25,971 16,694 Personnel Services $ - $ - $ - $ - $ - Materials &Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 625 - - - - CapitalAssets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 11.647 6,730 - - - CapitalAssets - - - - - Allocations Personnel Services $ - $ - Materials & Services - 8,595 Capital Assets - - Allocations - - SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ -- Materials & Services 13 - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials&Services 41,288 5,475 - - - Capitel Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ ' Materials & Services 10,000 10.000 10,000 10,000 10,OOo Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services Capital Assets - - - - - Aliocations Personnel Services $ 20,827 $ 21,104 $ 20,000 $ 20,118 $ 21,443 Materials & Services - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - Allocations - - - - Personnel Services $ 70,432 $ 73,976 $ 114,641 $ 117,792 $ 126,516 Materials&Services 9.089 8,805 12,600 12,600 25,150 Capital Assets - - - - Allocttions 57.466 57,466 42,029 26386 12.334 Personnel Services $ - $ - $ - $ - $ ' Materials&Services 90,539 91,208 99,189 85000 60,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - c - $ - $ ' Materials&Services 7,620 5,490 6,000 6,000 5,000 Capital Assets - - - - - Allccations Personnel Services $ 487- Materials & Services 76 34C - - - Capital Assets - 73,954 541,932 - - Allocetions 73 SCHEDULE OF EXPENDITURES BY . 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services 5 104 5 - $ - $ - $ - Materials & Services - - - - Capital Assets 4,45E - - - - Allocations - - - - - _ rx MEM Personnel Services 5 138 5 1,245 $ - $ - $ - Materials & Services - - - - - Capital Assets 21,509 432,149 - - - Allocations AllocationsPersonnel Services Materials & Services Capital Assets asap Fund 133 Subtotal $ - $ - $ - $ 138 -Alcoholic Beverage Control Grant Materials & Services Capital Assets Allocations Fund 138 Subtotal 5 - $ - S - $ - $ Personnel Services $ 3,321 $ 1,175 $ - $ - $ - Materials & Services 151,145 - - - - Capital Assets 687,782 35,460 500,000 - - Allocations Transfer out $ 27,121 $ - $ - $ Personnel Services $ 11,550 $ 13,367 $ 22,090 $ 10,777 $ 21,286 Materials & Services 2,823 6,701 19,000 19,000 19,000 Capital Assets - - - - - Allocations 9,606 8.542 11,979 7,297 5,834 Personnel Services $ - S - $ - $ - $ - Materials & Services - - - - Capital Assets - 11,sso 250,000 - - Allecat Personnel Services S - Y - - $ - - Materials &Services 1E,7J, 1i),J12 '520C 15,800 15,732 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Capital Assets - - - - Allocations Personnel Services $ 121,947 $ 129,160 $ 151,176 $ 153,617 $ 169,643 Materials & Services 81,490 77,997 82,360 82,360 82,360 Capital Assets - - - - - Allacations 44,382 d p � Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - 37,250 - - - Allocations Personnel Services $ 712 $ - $ - $ - $ - Materials &Services 18,743 28,975 - 29,118 42,000 Capital Assets - - - - - Alloca8ans 1,466 1,680 maim Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - CapitalAssets 8,894 - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 6,750 3,000 6,750 3,000 1,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - 1,435 10,500 - - Allocations Allocations Tranofat Fund 153 Subtotal $ 701,884 $ 529,466 $ 881,000 $ 786,000 $ 793,636 Personnel Services $ 53,762 $ 53,681 $ Materials & Services 182,091 143,834 Capital Assets 15,423 27,424 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Allocations Personnel Services $ - $- Materials & Services 26,119 - - - - Captal Assets - - - - - Alocations Mk Personnel Services $ - $ - $- Materials & Services - - - 26,983 27,000 Capital Assets - - - - - Allocations 1.168 930 Personnel Services $ - $ - $ - $ - $ - Materials & Services - 28,502 - - - Capital Assets - - - - - Allocations Personnel Services $ 1,217 $ 2,306 $ 1,600 $ - $ - Materials & Services 8,302 7,151 15,400 - Capital Assets - - - - Allocations Personnel Services ., - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - 60.997 - - - Allocations Personnel Services $ - $ 91 $- Materials & Services - - - - Capital Assets 85, 017 842 - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ 297 $ - $ Materials & Services - - - - Capital Assets 74,460 53,230 75, CC - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets 66 79C - - - - Allocations - - - - Personnel Services $ - S - C $ Materials & Services Capital Assets Allocations 76 SCHEDULE OF EXPENDITURES BY . 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ - $ - $ - Materials 8 Services - - - - - Capital Assets 44,473 - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials 8 Services - - - - Capital Assets - - - - - Allocations Transfer out $ 515,821 $ - $ - $ - $ Personnel Services $ - 5 - .. - $ - - Materials&Services 20T2'. - - - - Capital Assets - - - - - Allocations Personnel Services $ - 3 - - $ - $ - Materials & Services - - 20,000 20,000 20,000 Capital Assets - 16, 290 - - - Allocations Personnel Services S 474 $ - $ - $ - $ - Materials & Services - - - - Capital Assets 374815 68, 555 21,370 - - Allocations Personnel Services $ - 5 - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets 6,182 - - - - Allocations - Personnel Services $ 7,414 $ - $ - $ - $ - Materials 8 Services - - - - Capital Assets 788,291 564,787 - - - Allocations Personnel Services $ - $ - $ Materials 8 Services - - - - Capital Assets - - - - Allocations CITY OF WEST COVINA, CALIFORNIA 1444 W. Garvey Avenue South, West Covina CA 91790 PROPOSED BUDGET for fiscal year July 1, 2020 - June 30, 2021 CITY COUNCIL Tony Wu, Mayor Letty Lopez-Viado, Mayor Pro Tern Dario Castellanos Lloyd Johnson Jessica C. Shewmaker ELECTED OFFICIALS Nickolas S. Lewis, City Clerk Colleen B. Rozatti, City Treasurer CITY MANAGER David N. Carmany EXECUTIVE MANAGEMENT TEAM Mark Persico, Assistant City Manager / Public Services Director Thomas P. Duarte, City Attorney Lisa Sherrick, Assistant City Clerk Robbeyn Bird, Finance Director Vincent Capelle, Fire Chief Helen Tran, Human Resources Director Vacant Position, Community Development Director Richard Bell, Police Chief 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - 38, 255 - - - Allocations Personnel Services $ - - - $ - S - $ - Materials & ServicesCapital Assets - - - - - Allocations Personnel Services $ - $ - $- Materials & Services - - - - - Capital Assets - - - - - Allocations Transer out $ - $ $ 92'.,683 $ 921 680 $ Personnel Services $ Materials & Services - - - - Capital Assets - - - - - Allocations Transfer out $ - $ - $ - $ $ Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - Allocations Personnel Services $ - $ - $ Materials & Services - - - - Capital Assets 12,079 30,500 75,000 - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations 7ransferout $ $ $ - $-- -- 78 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Fund 174 Subtotal $ 62,720 $ 29,499 $ 30,000 $ - $ Personnel Services $ - S - - S - $ - Materials & Services - - - - Capital Assets 12,3C0 - - - - Allo-atic�s - Personnel Services $ - $ 1,099 $- Materials & Services - - - - - Capital Assets 148,272 - 92,000 - - Allocations Fund 176 Subtotal $ - S - $ . $ - $ Personnel Services $ - $ - S - $ - $ Materials & Services - - - Capital Assets - - - - Allocations Transfer out $ S $ $ $ Personnel Services $ 275 $ - $ - $ - $ - Materials & Services 1,194 - - - - Capital Assets - - - - - Allocations Personnel Services $ 130,863 $ 80,366 $ 122,062 $ 79,180 $ 99,572 Materials & Services 131,667 150,308 155,777 215,377 224,528 Capital Assets - - - - Alloca0ons 44,996 43,512 49,414 41969 56,956 Personnel Services $ - $ - $ - $ - $ - Materials & Services 10,000 10,000 10,000 10,000 10,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets 26,399 - - - - SCHEDULE OF EXPENDITURES BY DIVISION 201748 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED XPFNSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ - $ - $ - Materials & Services 276 - - - - Capital Assets - - - - - Allocations Personnel Services $ 101,524 $ 49,748 $ 72,845 $ 54,819 $ 70,478 Materials & Services 18,247 30,181 33,171 71,931 77,133 Capital Assets - - - - - Allocatiors 14,967 23,054 24,743 16,851 24.547 Personnel Services $ - $ - $ - $ - $ - Materials & Services 4,287 2,000 2,000 5,000 5,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - 5 - $ Materials & Services - - - Capital Assets - - - - - Allocalf- - - - - Personnel Services $ - $ 60 S - $ - $ - Materials & Services - - - - - Capital Assets 9,900 173,160 140,000 - - Allocations Transfer out 5 9,CCC $ 9, 000 $ 9.000 $ 9,000 5 9,000 Personnel Services $ - $ - $- Materials & Services 276 - - - - Capital Assets - - - - - Allocations Personnel Services $ 28,488 $ 11576 $ 18,802 $ 17,413 $ 23.052 Materlals & Services 40,992 43,205 102,150 49.950 50,805 Capital Assets - - - - - Allocations 9,980 11,052 11, 161 8,855 11,174 Personnel Services $ - 5 - $ - $ - 5 - Malerlals&Services 8,000 7,328 8,000 8,000 8,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ 2017.18 2018-19 2018-19 2019.20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Materials & Services 3,307 - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 1,768 - - - - Capital Assets - - - - - Allocations Personnel Services $ 193,749 $ 114,994 $ 183,063 $ 118,071 $ 142,347 Materials & Services 617,784 584,965 622,527 652,305 680,626 Capital Assets - - - - - Allocations 142,438 139,054 132,993 85089 197,543 Personnel Services $ - 5 - $ - $ - $ - Materials &Services 75,000 70,438 75,000 75,000 75,000 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials 8 Services - - - - Capital Assets 3,307 - - - - Allocations Personnel Services $ - 5 60 $ - $ - $ - Materials & Services - - - - Capital Assets 88,258 100,228 100,000 - - Allocations Transfer out $ - $ - $ - $ - $ Personnel Services $ - $ - $ -- Materials & Services 276 - - - - Capital Assets - - - - - Allocations � 5 Personnel Services $ 76,787 $ 30,194 $ 45,299 $ 30,178 $ 37,784 Materials & Services 97,250 84,679 90,721 88,401 99,336 Capital Assets - - - - - Allocations 17,510 23,697 19,767 19,090 32,569 Personnel Services $ - $ - $ - $ - $ - Materials & Services 4,500 5,000 5,000 5,000 5,000 Capital Assets - - - - - Allocations _ _ Personnel Services $ - $ - $ trr - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Allocations - - - - - Personnel Services 3 - - $ - $ - It SCHEDULE OF EXPENDITURES BY DIVISION 2017.18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Materials & Services - - - - Capital Assets 36064 673 50,000 - - Allocations Transfer out $ - $ - $ - $ Personnel Services $ - $ - $ - $ - $ - Materials & Services 276 - - - - Capital Assets - - - - - Allocations Personnel Services $ 77,154 $ 30,220 $ 45,319 $ 30,138 $ 36,711 Materials & Services 88,103 81,738 92,511 90,166 101,556 Capital Assets - - - - - Allocations 25,086 27,954 27.282 17,275 31,940 _ Personnel Services $ - $ - $ - $ - $ - Materials & Services 5,000 5,000 5,000 5,000 5,000 Capital Assets - - - - - Allocatlons Personnel Services $ - $ - $- Materials & Services - - - - - Capital Assets 3,507 - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets 79,429 1,586 40,000 - - Allocations Tran"e, out $ $ - $ Personnel Services $ - $ - $ - 6 - $ - Materials & Services 16, 885 - - - - Capital Assets - - - - Allocations - - - - Personnel Services $ 33,607 $ 23,701 $ 33, 526 $ 27 386 $ 23,898 Materials & Services 10,720 12,540 8,533 9.35s 9,355 Capital Assets - - - - - All-tions 94.963 94,963 78 111 1 /h, - Personnel Services $ 33,788 $ 45,024 $ 75,185 $ 56,919 $ 61,868 Materials & Services 377.296 274,876 309,610 382,110 524,044 Capital Assets - - - - - Alloca0ons ' 2 578 11.776 5,879 5,879 19,908 Personnel Services $ 11,272 $ 23,986 $ 33,440 $ 32,258 $ 36,512 Materials & Services 949,863 950,698 1,023,564 1,003,564 1,103,564 Capital Assets - - - - - Allocations 54,058 45,368 24,970 24,970 47,722 82 SCHEDULE OF EXPENDITURES BY . 2017.18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets 9,922 - - - - Allocations Personnel Services $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials &Services 2,761 1.ci5 - - Capital Assets - - - - - Alloca'io Personnel Services $ 40,681 $ 40.307 $ 32,755 $ 34,095 $ 20,678 Materials & Services - - - - Capial Assets - - - - - Allocations Personnel Services $ 334,119 $ 282,580 $ 383,553 $ 333,289 $ 365,105 Materials & Services 23,615 62,405 30,508 31,330 31,330 Capital Assets - - - - - Allocations 140,871 142,712 145,173 176,802 12,749 Personnel Services $ - $ - $ - $ - $ - Materials & Services 499,692 - - - - Capital Assets - - - - - Allocations Personnel Services $ 780,452 $ 612,657 $ 1,276,170 $ 457,141 $ 760,361 Materals & Services 120,462 106,643 159,530 162,680 175,210 Capital Assets - - - - - Allocafions 113,205 343,436 186,415 186,415 86,392 Personnel Services $ - $ - $ - $ - $ - Materials &Services 11,195 209,222 15,000 - 34,000 Capital Assets - - - - - Allocatio- Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets 16,537 - - - - Allocations Personnel Services 5 2,298 $ 8,824 $ - $ - $ - Materials & Services - - - - - Capital Assets 706,237 10,358 1,065,000 - - Allocations Personnel Services $ - $ - $ - $ $ - Materials & Services - - - - Capital Assets 131,714 41,974 - - - Allocatlons 83 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Transfer out S 8 - 3 $ Personnel Services $ - $ -- Materials & Services 46,249 49,' 82 57,800 57,800 59,624 Capital Assets - - - - - Allocations Personnel Services $ - $ - S - $ - $ - Materials & Services 9,608 8,436 8,937 8,937 8,937 Capital Assets - - - - - Allocations iFund r Subtotal6 $ - $ - $ - $ - $ - Personnel Services Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Matedals & Services - - - - - Capital Assets - - - - - Allocations Materials & Services Fund 205 Subtotal $ 8,174 $ 138,993 $ 13,336 $ - $ Personnel Services $ 93,328 $ 66 896 $ 35,853 $ - $ - Materials&Services 1,233 104 - - - Capital Assets - - - - Allocations 4,170 Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - Capital Assets 22, 474 - - - - Allocations Personnel Services Materials & Services Capital Assets OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Allocations P0. Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - - Capital Assets - - - - - Alloca[ions Personnel Services $ - $ - $ - $ - $ - Materials & Services Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ Materials & Services - - - - Capital Assets - 1,803,903 - - - Allocations Personnel Services $ - $- Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $- Materials & Services 75 55 - - - Capital Assets - - - - - Allccations Personnel Services $ 3,325 $ - $ - $ - $ - Matenals & Services 618 - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 3,116 3,642 - - Capital Assets - - - - - Allocations _ _ _ re er., "a a ➢� Personnel Services $ - $ - $ - $ - $ - Materials & Services 988 2,020 - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ Materials &Services 17,952 1,309 - - Capital Assets - - - - Allocations .. a -< ir Personnel Services $ - $ - $- Matenals&Services 8,504Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ 85 SCHEDULE OF EXPENDITURES BY DIVISION 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Materials & Services 7,685 38 - - - Capital Assets - - - - - Allocations mc. Personnel Services $ - $ - $ - $ - $ - Materials & Services 6,241 - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ $ - Materials&Services '1, 224 10,125 - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets - - - - - Allccaticns Tracsfer cut $ $ $ - $ - $ Personnel Services $ - $ - $ - $ $ - Materials & Services 4,000 - - - Capital Assets - - - - - Allocations :,Fund 221 Subtotal $ rr Personnel Services $ - $ - $ - $ - $ - Materials & Services 13,282 - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - 524,513 526,515 547,822 583,190 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services 3,029 3,507 - - Capital Assets - - - - - Allocations Personnel Services $ 60,958 $ 62,098 $ 68,255 $ 75,373 $ 74,746 Materials & Services 1,740 919 5,000 5,000 5,000 Capital Assets - - - - - Allocations 20,109 35,034 16,747 34,574 63,966 Personnel Services $ - $ - $ - $ - $ - Materials & Services 138,084 134,219 153,095 158,300 162,500 Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - 50,000 50,000 100,000 2017-18 2018-19 2018-19 2019-20 2020-21 ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED EXPENSE EXPENSE BUDGET BUDGET BUDGET Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ - Materials & Services - - - - Capital Assets 105,755 354,496 600,000 1,000,000 - Allocations Personnel Services S 4,978 $ 3,749 $ - $ - $ - Materials & Services - - - - - Capital Assets 157,406 24,815 255,000 580,000 - Allocations $ - $ - $ - $ - $ - Personnel Services Materials & Services - - - - - CapitalAssets - - - - - Allocaticns Fund 230 Subtotal Personnel Services $ - $ - $- Materials & Services - 27,196 - - Capital Assets - - - - - Allocations Personnel Services $ - $ - $ - $ - $ Materials & Services - - - - Capital Assets - - - - - Allocations Personnel Services $ - $ - a - 5 - $ Materials & Services - - - Capital Assets - - - - Allocations Fund 232 Subtotal Personnel Services $ 270,119 $ 424,936 $ 381,896 $ 394,317 $ 418,364 Materials & Services - - - - - Capital Assets - - - - - Atlocations 19,703 Fund 233 Subtotal $ r Personnel Services $ 137,950 $ 145,043 $ - $ 154,773 $ - Materials & Services - - - - CapltalAssets - - - - - Aliocations 7,686