Item 7AGENDA ITEM NO.7
AGENDA STAFF REPORT
City of West Covina I Office of the City Manager
DATE: April 19, 2022
TO: Mayor and City Council
FROM: David Carmany
City Manager
SUBJECT: PROPOSED FISCAL YEAR 2022-23 BUDGET
RECOMMENDATION:
It is recommended that City Council:
1. Receive and file the Proposed Fiscal Year (FY) 2022-23 Operating and Capital Improvement
Program Budget (Attachment No. 1); and
2. Direct that the proposed budget be publicly disseminated, including at community budget
workshops on April 20, 2022 and May 4, 2022; and
3. Schedule it for consideration at the June 7, 2022 City Council meeting.
BACKGROUND:
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 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, staff was guided by
the principles of fiscal sustainability & responsibility. This Budget represents the City's financial plan for
2022-2203.
The following is the proposed budget schedule which includes two community workshops:
• Budget Survey Available Online -
• Long -Range Financial Forecast Filed (Council Meeting)
• Proposed Budget Presentation (Council Meeting) -
• Community Workshop
• Community Workshop
• Budget Status Update (Council Meeting)
• Budget Adoption & Appropriations Limit' (Council Meeting) .
• New Fiscal Year Starts 10
*Appropriations Limit Calculation must be publicly available at least 15 days prior to approval.
DISCUSSION:
Citywide Summary
West Covina's total projected operating and capital improvement expenditures for 2021-22 are over $128
million. Revenues for all fund types combined is over $126 million and includes Property Tax, Sales Tax,
Revenue from Other Agencies, Charges for Services, Licenses & Permits, Fines & Forfeitures, and
Revenue from Other Agencies.
In addition, the Capital Improvement Plan budget, totaling over $17 million for FY2022-2023, is included
in the number above and is primarily funded from Special Revenue Funds and grants obtained from
various funding sources.
Property tax remains the City's largest revenue source
and is projected be nearly $45 million. Sales Tax, the
next largest revenue source, has been increasing
since FY 2020-21 and is projected to be over $23
million in the next fiscal year. City staff will monitor
sales tax quarterly and amend the budgeted numbers,
as necessary. Overall, total revenues for FY 2022-23
are projected to decrease due to one-time grant
funding received in FY 2021-22. The City received
over $19 million from the American Rescue Plan Act
(ARPA) Coronavirus State and Local Fiscal Recovery
Funds between FY 2020-21 and FY 2021-22.
Total expenditures (excluding transfers) for all
budgeted funds are estimated over $128 million as
h ' th h rt b 1 M f d k th
City -Wide Revenue
Interdept
Charges Licenses Other
5% & Permits Revenues
3% 3%
Revenue From Property
Other Agencies Tax
10% 36%
Charges For
Service
11%
Other
Taxes Sales Tax
14% 18%
s own in e c a a ow. any un s ma a up e
total budgeted amount, with the largest being the General Fund in the amount nearly $64 million, or 50%
of the City's budget.
Salary and benefits are 44% of the City's total budget, as depicted in the chart below, which is up from
last fiscal year but still down from FY 2020-21. This decrease is a result of the issuance of Pension
Obligation Bonds for the Unfunded Accrued Actuarial Liability (UAAL) pension payment due to the
CalPERS (CalPERS) in FY 2020-21. However, it should be noted that CalPERS pension costs and the
cost of health benefits provided to the City's employees continues to rise each year and must be
monitored very closely as City staff continues to identify alternatives to providing these benefits to City
employees.
City -Wide by Expenditures Category
City -Wide Expenditures by Fund
Private Internal
Capital
Purpose Service
Projects
Allocated
Trust Funds
3%
Enterprise
Debt
Costs Capital
Funds 4%
Fund
Service
3% Assets
0%
16%
12%
4%
Debt
Service
12%
Materials
P
General
&
Fund
Services
50%
25%
Salaries &
Special
Benefits
Revenue
44°%
27 %
General Fund
The General Fund provides basic services to the City (i.e. police, fire, planning, administrative services,
and parks and recreation). 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. The City's General Fund continues to be negatively
impacted b y rising pension costs, the State's elimination of redevelopment, and the loss of major local
revenues due to the pandemic. Staff continue to identify revenue sources and cost-cutting measures to
offset these negative impacts.
The City's budget policy requires that the City's General Fund maintain an undesignated, unappropriated
reserve amount equal to at least 17% of budgeted expenditures or approximately $10.8 million. The fund
balance at fiscal year ending June 30, 2022 is projected to be over $24 million which is approximately
31 % of General Fund expenditures and transfers. Of this, over $3 million is assigned which leaves
approximately $21 million in assigned fund balance. 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. Below is a chart showing
changes to Fund Balance over the past five years.
General Fund Changes in Fund Balance
N $28
o $26
i $24
$22
$20
$18
$16
$14
$12
$10
16/17 17/18 18/19 19/20 20/21 21/22 22/23
Actual Actual Actual Actual Actual Estimate Proposed
General Fund Revenues
This budget assumes continued recovery from the COVID-19 pandemic and an increase in
revenues to pre -pandemic levels. Total General Fund revenues are projected to be over $79
million, 17.8% increase from the FY 2020-21 Adopted Budget. This is largely due to an increase in
Property Tax Revenue over $782,000 and an increase in Sales Tax Revenue over $7.2 million from
last year's original budget. However, when compared to current year estimates, it is a conservative
increase of 1.2% in Property Tax and 1.5% in Sales Tax. Other revenue has been adjusted based
on prior year actuals.
Revenue
Ag
Charges
1
General Fund Revenue
Licenses & Permits
AW
Sales Tax
29%
Forfeitures
1%
Property Tax
37%
General Fund Expenditures
General Fund Expenditures for FY 2022-23 are projected to be nearly $64 million. This is an $9.8
million increase from the current fiscal year's original budget, however, a decrease of nearly $6
million from the prior fiscal year. This decrease is mainly due to the decrease in the UAL payment
to the CalPERS as a result of the pension obligation bonds issued in 2020.
Most General Fund expenditures go towards Salaries (41 %) and Benefits (23%). Over the past
year the City executed memorandum of understandings with eight out of nine of its bargaining
groups. These agreements included salary increases ranging from three to four percent per group
and are offset by employee contributions towards pension ranging from 1.5% to 6%. A significant
increase in salaries and benefits is primarily due to an increase in overtime salaries.
Expenditures overall were analyzed and projected to reflect the actual expense incurred based on
the current year estimate and prior years.
General Fund Expenditures by Category
t
Materials &
14%
Mutual Aid Overtime
2%
Ov
PERS L
Benefits
23%
Salaries
41%
Overtime continues to be an increasing burden on the city. The FY 2022-23 Proposed Budget has
been based on prior years actuals with an estimated 3$ increase in line with base salary
increases. While estimated to be slightly more than the current year estimate of $6.1 million,
General Fund Overtime is proposed to be approximately $6.4 million. The majority of this overtime
is from Fire (50.4%) and Police (48.7%).
General Fund Overtime
7
0
6
5
4
3
2
23
1 I[ff
Prior Year Current Current Year Estimate Proposed
Actuals Budget Budget
■Administration ■ Community Development ■Finance
■ Fire ■ Human Resources ■ Police
■ Public Services
Fiscal Challenges
Short -Term Factors
As a result of the State and County stay-at-home orders during the pandemic, the City experienced
a decline in economic activity, which impacted the City's revenues. City staff estimated a potential
loss of $2.8 million in General Fund revenues for 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 6-years, the City's
General Fund reserves had continued to decline — in FY 2014-15, the unassigned fund balance
was $20.5 million, in FY 2015-16, the unassigned fund balance was $15 million, in FY 2016-17, the
unassigned fund balance was $14.1 million, in FY 2017-18, the unassigned fund balance was
$11.9 million, and in FY 2018-19, the unassigned fund balance was down to $9.8 million. During
FY 2019-20, despite the COVID-19 world-wide pandemic, the unassigned fund balance increased
by $2.6 million to $12.5 million. The General Fund unassigned fund balance at June 30, 2021 was
over $21.4 million. Through sound financial policies and procedures, the City managed rising costs
and dwindling revenues efficiently and effectively. This has resulted in the growth in the
unassigned general fund balance.
This is not to say that significant challenges do not face the City going forward. Rising costs of
materials and services continue to be of grave concern. Infrastructure needs of the City have been
deferred and City buildings are in disrepair. Additionally, a Labor contract for the last remaining
bargaining group is expiring in June 2022 and is in the process of being renegotiated.
Three specific challenges affect the City's annual budget:
1. Resident Engagement — Through civic engagement, resident and community partners define
what services are valued. The result is a budget that better reflects local priorities.
Inclusive, open, and collaborative budget processes and community declaration of principles
help the municipal organization better provide essential services.
2. Accountability Through Oversight — Continued improvement of the City's long-term financial
health requires ongoing close attention to timely implementation of the State Auditor's
Financial Recovery Plan. Institutionalizing accountability in the recover process enhances
public trust in municipal governance.
3. Fiscal Prudence — Capital needs remain underfunded. Clearly, municipal facilities are not to
standard. Maintenance of buildings, streets, and parks has been deferred and as a result
services have suffered. Typically, assets operate until they break down. For example, Fire
Station No. 1, has been determined uninhabitable forcing the City to set-up temporary
quarters. The city has received some one-time funding to address critical immediate needs;
however, additional funding sources need to be identified to address future issues.
Long -Term Factors
The FY 2022-2023 Proposed Budget is structurally balanced; however, expenditures are
increasing at a faster pace than revenues. 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.
The pension obligations and payments for the UAAL is expected to worsen each fiscal year and the
severity of the problem is dependent on Cal PERS earnings. This fact prompted the City to issue
Pension Obligation Bonds in July of 2020 to address the UAAL and attain more favorable interest
rates to address the pension problem.
The City's Long -Range Financial Forecast was updated in March 2022 and projected General
Fund budget deficits for each year in the forecast. Additionally, General Fund reserves were
anticipated to be depleted to ten percent or $8 million by fiscal year ending 2027. The forecast
recommended structural changes to increase revenues and/or decrease expenditures in future
years. Thus, this year's budget incorporated the following changes that will have a long-term
positive impact on the City's General Fund:
. Formally reduced Non -Sworn personnel in Police. The Police Department had three
Community Service Officers, two Dispatchers, and three Records Specialists that have been
frozen the past two fiscal years. The Long -Range Financial Forecast assumed these
positions were funded, however; the FY 2022-23 Proposed Budget does not include these
positions or salaries.
. The False Alarm program and associated revenue was eliminated in prior years. The FY
2022-23 Proposed Budget assumes re -initiation of the program and associated revenue.
. Overall, historical revenues and expenditures were evaluated, and the FY 2022-23 Proposed
Budget was adjusted to prior year actuals. While this included both increases and decreases,
the overall net impact to the General Fund was positive.
. Revenue estimates included in the forecast were also updated based on current year actual
trends. At the time of the Long -Range Financial Forecast, it was uncertain whether the
effects of the pandemic would subside. Since then, it is apparent that the City's Sales Tax,
Transient Occupancy Tax, and Permit revenue will continue to remain level with the current
and prior year. Thus, revenue bases have been raised and are projected to increase
conservatively with the assumptions used in the forecast. While sales tax appears to be on
the upswing from the kickstart of reopening from the pandemic, it can easily turn downward.
It is uncertain if the current trend is just a post -pandemic spike that will bottom out to prior
year levels. Therefore, it is not recommended to commit this revenue to recurring
obligations.
City Council Goals
The budget contains City Council goals for 2022 to guide the City. These goals will be instrumental in
guiding the budget process. These overarching goals can be seen throughout the budget document as
follows:
Service Levels
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;
engineering; building & safety; housing programs; planning & development; code enforcement; animal
control; and environmental programs and services. Services levels are proposed to be enhanced by
adding funding for the following:
. Recreation and community service programs back to pre -pandemic levels.
. Special Events, such as, Spring Festival, 4th of July, Egg Hunt, Summer Concerts, Christmas
Parade, and Halloween.
. Quarterly Discover newsletter to inform and engage residents.
. An additional twelve Public Services positions have been included under the City's maintenance
funds to provide the highest level of service, while maintaining fiscal responsibility and improving
community image. These positions did not impact the General Fund.
. Increase in the tree trim cycle from seven to five years to reduce the need for emergency
maintenance, prevent liability problems, reduce tree mortality, and improve urban forest health over
the long-term.
. In Police, a Forensic Specialist Supervisor position has been added to allow the Department to
properly manage and keep up with the changing demands of forensic investigations.
Conclusion
Service levels are directly related to income from which public expenses are met. Finding economies in
municipal operations including privatization and reductions in the workforce, the City has made some
progress toward the goal to attain fiscal sustainability and positioned the City for long-term financial
success. As the City recovers financially from the COVID-19 pandemic, it is with conservative optimism
that this budget is presented.
Prepared by: Stephanie Sikkema, Finance Director
Fiscal Impact
FISCAL IMPACT:
City Wide Summary
Revenue
Property Tax
38,405,653
40,711,032
45,556,800
46,007,228
44.955,200
1601.600)
Sales Tax
17,033,647
20,412,164
15,900,000
22,800,000
23,142,000
7,242,000
Other Taxes
19,229,937
19,069,959
18,458,400
19,343,541
17,948,500
(509,900)
Capital Assets
-
11,250
-
25,564
-
-
Charges For Service
13,055,204
12,852,470
12,163,100
14,143,851
13,737,920
1,574,720
Fees
44,074
61,663
-
64,169
64,2w
64,200
Fines & Forfeitures
873,497
1.193,233
608,D00
1,021,700
1,023,290
415.290
Interdept Charges
9,501,438
6,259,912
6,781,700
7,192,700
6,248,060
(533,640)
Licenses & Permits
1.549,155
2.399,979
1,964,100
3,544,873
3,633,599
1,669,499
Other Revenues
4,046,413
216,704,235
422,300
606,205
205,270
(217,030)
Revenue from Other Agencies
14.503,804
12,715,513
26,252,400
37,141,363
13,364,791
(12,887.609)
Sales
1,312,905
758,120
416,400
504,599
645,ODD
228,600
Use of Money& Property
4.083,630
1,349,305
1.678,600
1,289,196
1,562,040
(116,560)
ExperrNtures
Materials & Services
41,255,867
46,155,205
31,276,100
32,618,469
31,573,264
297,164
Allocated Costs
5,822,911
4.172,096
4,180,100
4,008,982
4.199,297
19,197
Capital Assets
5,753,822
5,028,328
38,752,200
47,251,998
15,551,514
(23,200,686)
Salaries & Benefits
6D,271,046
61.644,189
45,813,500
53,166,913
56,702,459
10,888.959
Debt Service
10,422,820
15,606,004
20,924,900
21,333,710
20,423,944
(500,956)
General Fund Summary
Revanse
Property Tax
27,378,987
29,680,553
28.204,200
28,635,749
28,996,300
792,100
Saks Tax
17,033,647
20,412,164
15,900,000
22,800,000
23,142,000
7,242,000
Other Taxes
9,356,198
8,834,366
8.167,200
8,981,000
9,446,000
1,278,800
Charges For Service
5,957,071
5,603,193
5,336,OD0
7,007,498
7,578,220
2,242,220
Fines8, Forfeitures
873,497
1,183,233
608,000
1,021,700
1,023,290
415,290
Interdept Charges
1,415,799
1,189,215
1,423,800
1,423,800
1,196,200
(227,600)
Licenses & Permits
1,548,859
2,389,535
1.964,100
3,544,084
3,167,810
1,203,710
Other Revenues
2,099,953
409,468
82,800
64,530
136,67D
53,870
Revenue from Other Agencies
2,755,302
4,341,434
4,813,300
3,431,118
3,994,525
(818,775)
Use of Money & Property
2,367,948
138,473
1,193,600
e01,500
1,078,30D
(105,300)
Expendliuraa
Materials & Services
10,088,722
10,083,560
9,911,000
9,983,135
11,139,165
1,228,165
Allocated Costs
3,707,827
2,444,202
2,579,900
2,486,944
2,605,797
25,897
Capital Assets
231,058
-
-
29,995
-
-
Salaries & Benefits
54,922,906
56,959,531
41,541,000
47,838,S7S
50,162,753
8,621,753
Debt Service
4,000
-
-
-
Revenues Less Expenditures
1,922,736
4,694,341
13,657,100 17,372,330
15,841,600
Net lran,fers
(1,329.108)
1,118,412
(13,651,100) (18.721,095)
(15,325.255)
Net Change in Fund Balance
493.628
5,812,753
- (1,348,765)
516,345
Beginning Fund Balance
19,181,696
19,675,324
25,498,077 25,488,077
24,139,312
Reserve Requirement(1796) 11,722,267 11,812,840 9,185,423 10,257,570 10,864,312
*For consistency, the FY2020-2021 Bond Transfer -In and Payment towards Unfunded Pension Uabillty have been excluded.
Attachments
Attachment No. 1 - FY 2022-23 Proposed Budget
CITY COUNCIL GOALS & OBJECTIVES: Protect Public Safety
Enhance City Image and Effectiveness
Achieve Fiscal Sustainability and Financial Stability
A Well -Planned Community
fwP i
J!le]1e7.'17D
SiVlD
CITY OF WEST COVINA, CALIFORNIA
1444 W• Garvey Avenue South, West Covina CA 91790
PROPOSED BUDGET
Fiscal Year
July 1, 2022 - June 30, 2023
CITY COUNCIL
Dario Castellanos, Mayor
Rosario Diaz, Mayor Pro Tern
Letty Lopez-Viado
Brian Tabatabai
Tony Wu
ELECTED OFFICIALS
Nickolas S. Lewis, City Clerk
Colleen B. Rozatti, City Treasurer
CITY MANAGER
David N. Carmany
EXECUTIVE MANAGEMENT TEAM
Paulina Morales, Assistant City Manager
Roxanne Lerma, Assistant City Manager
Thomas P. Duarte, City Attorney
Lisa Sherrick, Assistant City Clerk
Stephanie Sikkema, Finance Director
Vincent Capelle, Fire Chief
Helen Tran, Human Resources / Risk Management Director
Richard Bell, Police Chief
Page intentionally left blank.
City of West Covina
FY 2022-23 Proposed Budget
Table of Contents
BudgetMessage...................................................................................
7
Financial Information
BudgetGuide................................................................................
15
FinancialPolicies...........................................................................
21
Financial Structure........................................................................
23
Overview of City Funds..................................................................
25
Department -Fund Matrix...............................................................
35
City Profile
CityProfile.....................................................................................
37
City Organizational Chart..............................................................
41
CityCouncil Goals.........................................................................
43
Budget Summaries
City Wide Summaries
City -Wide Summary.............................................................
47
Summary of All Funds..........................................................
49
FundBalance.......................................................................
52
Changes in Fund Balance .....................................................
53
Transfer Summary ................................................................
56
General Fund
General Fund Summary.......................................................
58
General Fund Revenue Summary ........................................
60
General Fund Revenue........................................................
61
General Fund Expenditure Summary ..................................
64
Administration Department ................................................
67
City Clerk Department.........................................................
73
Finance Department............................................................
77
Human Resources Department ............................................
85
Police Department................................................................
91
Fire Department...................................................................
101
Public Services Department .................................................
111
Community Development....................................................
125
Capital Improvement Program.............................................................
139
Other Funds
DebtService...................................................................................
187
Summary of Other Funds...............................................................
195
OtherFunds..........................................................................
197
Appendix
Schedule of Positions.................................................................... 273
Glossary of Terms.......................................................................... 279
Acronyms....................................................................................... 283
Gann Limit..................................................................................... Inserted after Approval
Budget Resolution........................................................................ Inserted after Approval
Page intentionally left blank.
April 19, 2022
Honorable Mayor, Members of the City Council, and Citizens of West Covina:
I am pleased to present the Proposed Fiscal Year 2022-23 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.
These last two years have brought many challenges. The City is starting to experience economic recovery
from the global pandemic and expects revenue and expenditures to reach and surpass pre -pandemic
levels. The proposed budget demonstrates a financial plan for the next twelve months. This budget is a
new opportunity for the city to address the greatest challenges facing our community— for the year ahead
and future generations. The budget has been conservatively designed to continue to adequately fund the
City's reserves. This is not only a spending plan for the year, but also a solid foundation for the City's
future legacy — a fiscally responsible plan to keep the community safe, prosperous & vibrant. The
municipal organization continues its primary focus on the public safety needs of the community, meeting
infrastructure & regulatory requirements and providing excellent service for the residents.
West Covina's total projected operating and capital im
million. Revenues for all fund types combinedis over
$126 million and includes Property Tax, Sales Tax,
Revenue from Other Agencies, Charges for Services,
Licenses & Permits, Fines & Forfeitures, and Revenue
from Other Agencies.
In addition, the Capital Improvement Plan budget,
totaling over $17 million for FY2022-2023, is included
in the number above and is primarily funded from
Special Revenue Funds and grants obtained from
various funding sources.
Property tax remains the City's largest revenue
source and is projected be nearly $45 million. Sales
Tax, the next largest revenue source, has been
provement expenditures for 2021-22 are over 5128
City -Wide Revenue
Interdept
Char es
Licenses
Other
5%
& Permits
Revenues
3%
3y
Revenue From
Property
Other Agencies
Tax
10%
36%
Charges For
Service
11%
Other
Taxes
Sales Tax
14%
18%
1444 W. Garvey Avenue #308, West Covina CA 91790.Office (626) 939-8438 • Fax (626) 939-8664
pCSi fA'N Page 7
City of West Covina FY 2022-23 Proposed Budget
increasing since FY 2020-21 and is projected to be over $23 million in the next fiscal year. City staff will
monitor sales tax quarterly and amend the budgeted numbers, as necessary. Overall, total revenues for
FY 2022-23 are projected to decrease due to one-time grant funding received in FY 2021-22. The City
received over $19 million from the American Rescue Plan Act (ARPA) Coronavirus State and Local Fiscal
Recovery Funds between FY 2020-21 and FY 2021-22.
Total expenditures (excluding transfers) for all budgeted funds are estimated over $128 million as shown
in the chart below. Many funds make up the total budgeted amount, with the largest being the General
Fund in the amount nearly $64 million, or 50% of the City's budget.
Salary and benefits are 44% of the City's total budget, as depicted in the chart below, which is up from
last fiscal year but still down from FY 2020-21. This decrease is due to the issuance of Pension Obligation
Bonds for the Unfunded Accrued Actuarial Liability (UAAL) pension payment due to the CaIPERS (CaIPERS)
in FY 2020-21. However, it should be noted that CaIPERS pension costs and the cost of health benefits
provided to the City's employees continues to rise each year and must be monitored very closely as City
staff continues to identify alternatives to providing these benefits to City employees.
City -Wide by Expenditures Category
Allocated
Debt
Costs Capital
Service
3� Assets
16%
12%
Materials
b
Services
25%
Salaries &
Benefits
44%
City -Wide Expenditures by Fund
Private
Internal
Capital
Purpose
Service
Projects
Trust
Funds
3%
Enterprise
Funds
4%
Fund
4%
0%
Debt
Service
12%
General
Fund
SO%
Special
Revenue
27%
The General Fund provides basic services to the City (i.e. police, fire, planning, administrative services,
and parks and recreation). 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. The City's General Fund continues to be negatively impacted by
rising pension costs, the State's elimination of redevelopment, and the loss of major local revenues due
to the pandemic. Staff continue to identify revenue sources and cost cutting measures to offset these
negative impacts.
The City's budget policy requires that the City's General Fund maintain an undesignated, unappropriated
reserve amount equal to at least 17% of budgeted expenditures or approximately $10.8 million. The fund
balance at fiscal year ending June 30, 2022 is projected to be over $24 million which is approximately 31%
of General Fund expenditures and transfers. Of this, over $3 million is assigned which leaves
Page 8
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City of West Covina FY 2022-23 Proposed Budget
approximately $21 million in assigned fund balance. 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. Below is a chart showing
changes to Fund Balance over the past five years.
$28
o $26
g $24
$22
$20
$18
$16
$14
$12
$10
General Fund Revenues
General Fund Changes in Fund Balance
25
24 25
22
21
19 20
16/17
17/18
18/19
19/20
20/21
21/22
—11110
22/23
Actual
Actual
Actual
Actual
Actual
Estimate
Proposed
This budget assumes continued recovery from the COVID-19 pandemic and an increase in revenues to
pre -pandemic levels. Total General Fund revenues are projected to be over $79 million, 17.8 percent
increase from the FY 2020-21 Adopted Budget. This is largely due to an increase in Property Tax Revenue
over $782,000 and an increase in Sales Tax Revenue over $7.2 million from last year's original budget.
However, when compared to current year estimates, it is a conservative increase of 1.2 percent in
Property Tax and 1.5 percent in Sales Tax. Other revenue has been adjusted based on prior year actuals.
Other Revenues
2%
Revenue From Other.
Agencies
5%
Charges For Service
10%
Other Taxes
12%
General Fund Revenue
Licenses & Permits Fines & Forfeitures
4% 1__�_ 1%
Sales Tax
29%
Property Tax
37%
A Page 9
City of West Covina FY 2022-23 Proposed Budget
General Fund Expenditures
General Fund Expenditures for fiscal year 2022-23 are projected to be nearly $64 million. This is an $9.8
million increase from the current fiscal year's original budget, however, a decrease of nearly $6 million
from the prior fiscal year. This decrease is mainly due to the decrease in the UAL payment to the CalPERS
as a result of the pension obligation bonds issued in 2020.
Most General Fund expenditures go towards Salaries (41%) and Benefits (23%). Over the past year the
City executed memorandum of understandings with eight out of nine of its bargaining groups. These
agreements included salary increases ranging from three to four percent per group and are offset by
employee contributions towards pension ranging from one and half to six percent. A significant increase
in salaries and benefits is primarily due to an increase in overtime salaries.
Expenditures overall were analyzed and projected to reflect the actual expense incurred based on the
current year estimate and prior years.
l
Materials &
14%
Mutual Aid Overtime
2%
Ov
PERS U
General Fund Expenditures by Category
Maintenance & Fuel Allocated Costs
� 1^u Capital Assets
Benefits
23%
Salaries
41%
Page 10
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City of West Covina FY 2022-23 Proposed Budget
Overtime continues to be an increasing burden on the city. The FY 2022-23 Proposed Budget has been
based on prior years actuals with an estimated three percent increase in line with base salary increases.
While estimated to be slightly more than the current year estimate of $6.1 million, General Fund Overtime
is proposed to be approximately $6.4 million. The majority of this overtime is from Fire (50.4%) and Police
(48.7%).
General Fund Overtime
7
C
0
6
5
4
3
2
$3.18
1 $1.70
Prior Year Current Current Year Estimate Proposed
Actuals Budget Budget
■Administration ■ Community Development ■Finance
■ Fire ■ Human Resources ■ Police
■ Public Services
Short -Term Factors
As a result of the State and County stay-at-home orders during the pandemic, the City experienced a
decline in economic activity, which impacted the City's revenues. City staff estimated 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 six years, the City's
General Fund reserves had continued to decline — in FY 2014-15, the unassigned fund balance was $20.5
million, in FY 2015-16, the unassigned fund balance was $15 million, in FY 2016-17, the unassigned fund
balance was $14.1 million, in FY 2017-18, the unassigned fund balance was $11.9 million, and in FY 2018-
19, the unassigned fund balance was down to $9.8 million. During FY 2019-20, despite the COVID-19
world-wide pandemic, the unassigned fund balance increased by $2.6 million to $12.5 million. The
General Fund unassigned fund balance at June 30, 2021 was over $21.4 million. Through sound financial
policies and procedures, the City managed rising costs and dwindling revenues efficiently and effectively.
This has resulted in the growth in the unassigned general fund balance.
wssi cm�u Page 11
City of West Covina FY 2022-23 Proposed Budget
This is not to say that significant challenges do not face the City going forward. Rising costs of materials
and services continue to be of grave concern. Infrastructure needs of the City have been deferred and
City buildings are in disrepair. Additionally, a Labor contract for the last remaining bargaining group is
expiring in June 2022 and is in the process of being renegotiated.
Three specific challenges affect the City's annual budget:
1. Resident Engagement —Through civic engagement, resident and community partners define what
services are valued. The result is a budget that better reflects local priorities. Inclusive, open, and
collaborative budget processes and community declaration of principles help the municipal
organization better provide essential services.
2. Accountability Through Oversight — Continued improvement of the City's long-term financial
health requires ongoing close attention to timely implementation of the State Auditor's Financial
Recovery Plan. Institutionalizing accountability in the recover process enhances public trust in
municipal governance.
3. Fiscal Prudence — Capital needs remain underfunded. Clearly, municipal facilities are not to
standard. Maintenance of buildings, streets, and parks has been deferred and as a result services
have suffered. Typically, assets operate until they break down. For example, Fire Station No. 1,
has been determined uninhabitable forcing the City to setup up temporary quarters. The city has
received some one-time funding to address critical immediate needs; however, additional funding
sources need to be identified to address future issues.
Long -Term Factors
The FY2022-2023 Proposed Budget is structurally balanced; however, expenditures are increasing at a
faster pace than revenues. 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. The pension obligations and
payments for the UAAL is expected to worsen each fiscal year and the severity of the problem is
dependent on CaIPERS earnings. This fact prompted the City to issue Pension Obligation Bonds in July of
2020 to address the UAAL and attain more favorable interest rates to address the pension problem.
The City's Long -Range Financial Forecast was updated in March 2022 and projected General Fund budget
deficits for each year in the forecast. Additionally, General Fund reserves were anticipated to be depleted
to ten percent or $8 million by fiscal year ending 2027. The forecast recommended structural changes to
increase revenues and/or decrease expenditures in future years. Thus, this year's budget incorporated
the following changes that will have a long-term positive impact on the City's General Fund:
■ Formally reduced Non -Sworn personnel in Police. The Police Department had three Community
Service Officers, two Dispatchers, and three Records Specialists that have been frozen the past two
fiscal years. The Long -Range Financial Forecast assumed these positions were funded, however;
the FY2022-23 Proposed Budget does not include these positions or salaries.
■ The False Alarm program and associated revenue was eliminated in prior years. The FY2022-23
Proposed Budget assumes re -initiation of the program and associated revenue.
Page 12
wui miss,
City of West Covina FY 2022-23 Proposed Budget
■ Overall, historical revenues and expenditures were evaluated, and the FY2022-23 Proposed Budget
was adjusted to prior year actuals. While this included both increases and decreases, the overall
net impact to the General Fund was positive.
• Revenue estimates included in the forecast were also updated based on current year actual trends.
At the time of the Long -Range Financial Forecast, it was uncertain whether the effects of the
pandemic would subside. Since then, it is apparent that the City's Sales Tax, Transient Occupancy
Tax, and Permit revenue will continue to remain level with the current and prior year. Thus,
revenue bases have been raised and are projected to increase conservatively with the assumptions
used in the forecast. While sales tax appears to be on the upswing from the kickstart of reopening
from the pandemic, it can easily turn downward. It is uncertain if the current trend is just a post -
pandemic spike that will bottom out to prior year levels. Therefore, it is not recommended to
commit this revenue to recurring obligations.
City Council Goals
The budget contains City Council goals for 2022 to guide the City. These goals will be instrumental in
guiding the budget process. These overarching goals can be seen throughout the budget document as
follows:
More information regarding these goals may be found later in this document.
Service Levels
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; engineering; building
& safety; housing programs; planning & development; code enforcement; animal control; and
environmental programs and services. Services levels are proposed to be enhanced by adding funding for
the following:
• Recreation and community service programs back to pre -pandemic levels.
• Special Events, such as, Spring Festival, 4th of July, Egg Hunt, Summer Concerts, Christmas
Parade, and Halloween.
PfSI (NI9 Page 13
City of West Covina FY 2022-23 Proposed Budget
• Quarterly newsletter to inform and engage residents.
• An additional twelve Public Services positions have been included under the City's
maintenance funds to provide the highest level of service, while maintaining fiscal
responsibility and improving community image. These positions did not impact the General
Fund.
■ Increase in the tree trim cycle from seven to five years to reduce the need for emergency
maintenance, prevent liability problems, reduce tree mortality, and improve urban forest
health over the long-term.
■ In Police, a Forensic Specialist Supervisor position has been added to allow the Department to
properly manage and keep up with the changing demands of forensic investigations.
Conclusion
Service levels are directly related to income from which public expenses are met. Finding economies in
municipal operations including privatization and reductions in the workforce, the City has made some
progress toward the goal to attain fiscal sustainability and positioned the City for long-term financial
success. As the City recovers financially from the COVID-19 pandemic, it is with conservative optimism
that this budget is presented.
Acknowledgement
The preparation of this budget could not have been accomplished without the efficient and dedicated
services of the Finance Director who has created a solid foundation upon which the City may operate
efficiently and the entire staff of the Finance Department. I would like to express my appreciation to all
members of other Departments 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
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City of West Covina FY 2022-23 Proposed Budget
Budget Guide
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 Budget document is comprised of both the Annual Operating Budget and the Capital Improvement
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.
The City of West Covina's fiscal year begins each July 1st and concludes on June 30th. 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. The budget process starts with goals which
Council formally established in January.
Following that, the long-range financial plan is updated and a community survey seeking input on the
budget is solicited. While these are going on, staff is working on development of the budget which is
initially presented to Council for feedback.
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City of West Covina FY 2022-23 Proposed Budget
Budget Guide
Internally, 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, followed by the Finance staff 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 between 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 RIMUIRLSIMM
amend their proposed line -item
budgets and 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
Proposed Operating and Capital
Improvement Program (CIP) Budget
to the City Council and the I
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.
Community workshops regarding the proposed budget are then scheduled to provide public feedback.
After updating Council regarding public input and a seeking final review, the budget is adopted. The
Appropriations Limit is considered at the same time and requires its documentation to be publicly
available at least fifteen days prior to the meeting.
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.
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City of West Covina FY 2022-23 Proposed Budget
Budget Guide
• Budget Survey Available Online
• Long -Range Financial Forecast Filed (Council Meeting) an
• Proposed Budget Presentation (Council Meeting)
• Community Workshop
• Community Workshop
• Budget Status Update (Council Meeting)
• Budget Adoption & Appropriations Limit* (Council Meeting)
• New Fiscal Year Starts
* Appropriations Limit Calculation must be publicly available at least 15 days prior to approval.
The Budget document is comprised of the following sections:
Budget Message
The Budget Message is a transmittal letter addressed to the Mayor, City Council, and Citizens of West
Covina that introduces the annual budget. The Budget Message outlines the organizing principles of the
budget and the assumptions on which the budget was developed. The 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.
Page 17
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City of West Covina FY 2022-23 Proposed Budget
Budget Guide
Budget Summaries
The budget summaries section is the nuts and bolts of the Budget. It provides the following information:
Summary of Citywide revenue and expenditures, Changes in Fund Balance, Operating Transfers and an
overview of the General Fund, including a detail schedule of revenue.
Department Narratives
The Department Narratives contain budget information for the basic organizational units of the City, its
departments within the General Fund. 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.
Organizational Chart— Overview of the department's basic organization and positions. _
Goals and Objectives — Departments are comprised of smaller organizational units that
allow the department to attain its mission. 0 0
Accomplishments —This section lists a department's achievements over the past fiscal year.
Performance Data —The table provides Key Performance Indicators for the department.
Expenditures by Category — The table provides information on budgeted operating expenditures
organized by personnel and maintenance and operations.
Expenditure Summary by Division —These tables provide budgeted expenditures by division.
Capital Improvement Program
This section looks at the City's five-year Capital Improvement Program (CIP), funding sources, project
descriptions, and the specific projects being funded in the current budget year.
Other Funds
Debt Service
This section provides a summary of the City's debt service including a detail of obligations due in the
coming fiscal year.
Other Funds
This section provides a summary of all other City funds.
Appendix
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 & Acronyms
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.
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City of West Covina FY 2022-23 Proposed Budget
Budget Guide
Gann Limit (Inserted Following Approval)
This section includes a copy of the approved Appropriations Limit Calculation Fiscal Year and
corresponding Resolution. Article XIIIB of the California Constitution imposes an appropriations limit on
units of state and local governments. In response to a perception that government spending was
increasing without any controls, the voters passed Proposition 4, "The Gann Initiative," which is now
included in the California Constitution as Article XIIIB. This article limits the amount of appropriations
(related to tax proceeds) that state or local governments can establish each year.
Budget Resolution (Inserted Following Budget Adoption)
This section includes a copy of the approved budget resolution with exhibit of appropriated funds.
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City of West Covina FY 2022-23 Proposed Budget
Page intentionally left blank.
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City of West Covina FY 2022-23 Proposed Budget
Financial 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 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
wssi cmiu Page 21
City of West Covina FY 2022-23 Proposed Budget
Financial Policies
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.
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.
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 slightly above the
reserve policy limit of 17% of operating expenditures.
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.
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. The City's tax proceeds are projected to
be less than the established appropriation limit.
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City of West Covina FY 2022-23 Proposed Budget
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 policies
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.
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.
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.
PfSI (NB1 Page 23
City of West Covina FY 2022-23 Proposed Budget
Financial Structure
City funds are classified into three broad categories:
• Include activities usually
associated with typical or
local government
operations.
• Ex. General Fund, Special
Revenue, Debt Service,
and Capital Improvement
Projects
• 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.
• Utilized in situations where
the government is acting in
I a fiduciary capacity as a
trustee or agent.
MI kv
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.
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 California 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.
Page 24
City of West Covina FY 2022-23 Proposed Budget
Overview of City Funds
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.
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.
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.
Capital Projects (Fund 160)
The fund was established by the City Council to serve as the source of capital funding for
r•' CIP projects which include long-term improvement programs not accounted for in other
funds.
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.
�si cmiu Page 25
w
City of West Covina
FY 2022-23 Proposed Budget
Overview of City Funds
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" Del Norte Park
• Fund 171— Park District "B" Palm View Park
■ Fund 172 — Park District "C" Orangewood Park
■ Fund 173 — Park District "D" Walmerado Park 666
• Fund 174 — Park District "E" Cortez Park
• Fund 175 — Park District "F" Galster Wilderness Park
■ Fund 176 — Park District "G" Shadow Oak Park .I
■ Fund 177— Park District "H" Friendship Park
ARPA Local Recovery Funds (Fund 179)
The ARPA Special Revenue Fund accounts for the grant funds received from the American Rescue Plan
Act.
Future Street Improvements (Fund 180)
This fund accounts for monies paid in -lieu of street rehabilitation improvements.
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.
Page 26
wui mini
City of West Covina FY 2022-23 Proposed Budget
Overview of City Funds
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''/: 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.
Proposition C (Fund 122)
Under Proposition C, the City receives a portion of an additional '/: 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 , r
street repairs, upgrades of traffic signals, replacement and installation of new traffic signs 1 r
and street painting. Programs are administered through the Community Development 1 r
and Public Services Departments.
Police Donations (Fund 127)
This fund accounts for donations received from various private donors to be used on 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.
wssi cmiu Page 27
City of West Covina FY 2022-23 Proposed Budget
Overview of City Funds
Bureau of Justice Assistance (Fund 130)
This fund accounts for grant revenue provided by the federal Bureau of Justice Assistance (BJA), within
the U.S. Department of Justice (DOJ). The Edward Byrne Memorial Justice Assistance Grant (JAG) Program
grant funds must be used to hire additional personnel and/or purchase equipment, supplies, contractual
support, training, technical assistance, and information systems for criminal justice.
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.
Alcohol Beverage Control (ABC) Grant (Fund 138)
This fund accounts for grant revenue provided by State of California, Department of Alcohol Beverage
Control (ABC). This grant funds a minor decoy, shoulder tap programs and conduct informed merchants
preventing Alcohol -Related Crime Tendencies (IMPACT) inspections. These programs target both ABC
licensed premises and individuals who furnish alcohol beverages to the underage operators.
Surface Transportation Program (STP) Local (Fund 140)
This fund accounts for federal money received for projects to preserve and improve the conditions and
performance on any Federal -aid highway, bridge and tunnel projects on any public road, pedestrian and
bicycle infrastructure, and transit capital projects. 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 for projects to improve and rehabilitate parks, recreational facilities, trails, and open
space lands.
Waste Management Enforcement Grant (Fund 145)
This fund accounts for the money received from the State of California to help support the local
enforcement agent who monitors the local closed landfill.
Senior Meals Program (Fund 146)
This program provides meals to low-income seniors with funding from the United States Department of
Agriculture and Area Agency on Aging. The program also receives donations from seniors for the meals
served.
Used Oil Block Grant (Fund 149)
The California Integrated Waste Management Board (CIWMB) provides grant funds to cities to promote
used motor oil recycling.
Page 28
City of West Covina FY 2022-23 Proposed Budget
Overview of City Funds
Inmate Welfare (Fund 150)
This fund accounts for any money, refund, rebate or commission received from a telephone call from
inmates while incarcerated to meet the requirements of California Penal Code: Part 3; Title
4; Chapter 1; Section 4025. The monies are to be expended for the benefit, education,
and welfare of inmates confined within the jail. Any funds that are not needed for the
welfare of the inmates may be expended for the maintenance of the jail facilities.
Public Safety Augmentation (Fund 153)
This fund accounts for the permanent extension of the sales tax by %: 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/SLESF (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.
USDOJ COVID (Fund 156)
This fund accounts for grant revenue provided by the U.S. Department of Justice (DOJ) The Coronavirus
Emergency Supplemental Funding (CESF) grant. Funds must be used for overtime, supplies, and services
that are involved in the response to the coronavirus pandemic.
Beverage Container Recycling Grant (Fund 158)
The Beverage Container Recycling Grant provides funds derived from consumer deposits on beverage
containers. These funds are to be used for beverage container recycling and litter cleanup activities.
Summer Meals Program (Fund 159)
This fund comes from the Food and Nutrition Service (FNS) of the United States Department of
Agriculture, which provides a free lunch to children on weekdays during the summer months.
Maintenance District Funds (Fund 18x)
The City levies special benefit assessments and property taxes upon property within defined districts.
Through the Los Angeles County Tax Collector, assessments are placed on the property owner's annual
tax bill. These funds are used to maintain and improve the open spaces within the districts by providing
landscape maintenance. Assessment districts currently established in the City include:
Maintenance District #1 (Fund 181)
Maintenance District #2 (Fund 182)
Maintenance District #4 (Fund 184)
Maintenance District #6 (Fund 186)
Maintenance District #7 (Fund 187)
Page 29
City of West Covina
FY 2022-23 Proposed Budget
Overview of City Funds
Coastal Sage and Scrub Community Facilities District (Fund 183)
This community facilities district was formed to provide for the restoration and ongoing maintenance of
sensitive environmental habitat within the development area of a former landfill, including habitat for
endangered species such as the California gnatcatcher (Polioptila californica).
Citywide Maintenance District (Fund 188)
This is the City's most significant special assessment fund. Revenue for the fund comes from annual
special benefit assessments from property owners who benefit from covered improvements. The
Citywide Assessment District provides the majority of funding for the City's street lighting system and
street tree program.
Sewer Maintenance (Fund 189)
This fund supports the City's street sweeping program and maintenance of the City's sewer system.
Business Improvement District (Fund 190)
This is an assessment district supported by six of West Covina's automobile dealers to fund the
construction, maintenance and operation of a reader board adjacent to Interstate 10.
General Plan Update (Fund 191)
This fund accounts for the General Plan and Zoning Code Update Surcharge which is designated to be
used for future plan updates.
Measure W Stormwater (Fund 197)
This fund accounts for the special parcel tax on all property owners in Los Angeles County approved
November 2018. This tax raises funds to pay for stormwater projects including the infrastructure and any
associated programs to capture, treat and recycle rainwater.
Police Grant Funds (221)
These funds come from federal or state grants to provide funding for various public safety programs.
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.
OTS (Fund 207)
This fund accounts for grant revenue provided by the State of California, Office of Traffic Safety (OTS). The
Traffic Records grant funds must be used to improve the reporting of traffic records,
by purchasing and implementing a software solution to computerize and automate
10 reports to the State.
Page 30
wui miss,
City of West Covina FY 2022-23 Proposed Budget
Overview of City Funds
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.
Homeland Security Grant (Fund 218)
This fund accounts for grant revenue provided by the U.S. Department of Homeland Security. The
Homeland Security Program (SHSP) grant funds must be used to replace and update Urban Search and
Rescue equipment for technical rescue. Equipment obtained must be available under California Disaster
and Civil Defense Master Mutual Aid Agreement in consultation with various agencies.
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 % 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).
CDBG —Measure R (Fund 225)
This fund accounts for grant revenue provided by U.S. Department of Housing and Urban Development.
Community Development Block Grant Coronavirus (CDBG-CV) funds must be used to prevent, prepare
for, and respond to the coronavirus (COVID-19).
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 Y2 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.
wssi cmiu Page 31
City of West Covina FY 2022-23 Proposed Budget
Overview of City Funds
Measure A (Fund 236)
Under Measure A, the City receives a portion of a 1.5 cent per square foot parcel tax levied in Los Angeles
County to help fund new parks and maintain existing ones. The City uses Measure A Funds for certain
capital projects related to parks, such as rebuilding restrooms, updating park parking lots, and the
purchase of new playground equipment.
SB1 — Road Maintenance Rehab (Fund 237)
Senate Bill (SB) 1, known as the Road Repair and Accountability Act of 2017, increased per gallon fuel
excise taxes, increased diesel fuel sales taxes and vehicle registration fees, and provides for inflationary
adjustments to tax rates in future years, to address basic road maintenance, rehabilitation and critical
safety needs on both state highways and local streets. The City uses SB1 funding for street improvements
such as residential road rehabilitation.
Law Enforcement Tabaco Grant (Fund 238)
This fund accounts for grant revenue provided by State of California under Proposition 56. Proposition 56
is the California Healthcare, Research and Prevention Tobacco Tax Act, which raised the tax on cigarettes
and other tobacco products. Law Enforcement Tobacco grant funds must be used to fund the salary,
benefits, and some overtime for a new "Tobacco" School Resource Officer (SRO) position for an estimated
two years.
CA Bureau of Sate Community Corrections (Fund 239)
This fund accounts for grant revenue provided by California Board of State and Community Corrections
(BSCC). This grant provides funds for Jailers to attend State approved training for handling inmates with
mental health issues.
Measure H (Fund 240)
This fund accounts for funding received and expenditures related to prevent and combat homelessness.
CASP Training (Fund 241)
This fund accounts for funding received and expenditure incurred to support jailer mental health
awareness training programs.
Sportsplex (Fund 242)
This fund accounts for activity at the West Covina Sportsplex, a recreation facility which amenities include
softball fields, a pavilion, playgrounds, and restaurants.
Page 32
A
City of West Covina
FY 2022-23 Proposed Budget
Overview of City Funds
West Covina Housing Authority (Fund 820)
Under ABX1 26, the housing functions were transferred to the West Covina Housing Authority with the
adoption of Resolution No. 2012-11 by the West Covina City Council on January 17, 2012. Accordingly, all
rights, powers, duties and obligations related to the housing functions have been assumed by the Housing
Authority and it may enforce affordability covenants and perform related activities pursuant to the
applicable provisions of the Community Redevelopment Law.
ABX1 26 provides that the non -cash housing assets and obligations of dissolving
redevelopment agencies ("RDAs") do not pass to the Successor Agencies formed to
wind -down each RDA, but rather to the Housing Successor Agency. As such,
decisions regarding such housing assets and obligations are not subject to approval
by the Oversight Board of the Successor Agency.
This fund will accumulate loan repayments from homeowners and multi -family housing developers per
agreements that were put in place using low- and moderate -income housing funds of the former
Redevelopment Agency. Those funds, along with repayment of the Supplemental Educational Revenue
Augmentation Fund loans that were previously made by the housing fund of the former Redevelopment
Agency, will be used to continue to provide low- and moderate -income housing programs in compliance
with state law regarding affordable housing.
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.
Page 33
City of West Covina FY 2022-23 Proposed Budget
Overview of City Funds
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.
Health Department (Fund 376)
This is a new fund for the municipal health department which includes communicable disease prevention,
emergency preparedness, environmental health, vital statistics, education, and public health nurse
services.
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) bythe 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.
Page 34
A
City of West Covina
FY 2022-23 Proposed Budget
Fund Matrix by Department
State & Federal Asset Forfeitures
✓
Air Quality Improvement Trust
.
✓
Proposition "A" & "C"
✓
✓
State Gas Tax
✓
A
✓
✓
Police Donations
✓
Transportation Development Act
✓
AB 939
✓
✓
Community Development Block Grant
✓
✓
.
✓
✓
Surface Transportation Program Local
✓
LA County Park Bond
.
✓
✓
Waste Mgt Enforcement - Grant
✓
Senior Meals Program
_
✓
Used Oil Block Grant
✓
Inmate Welfare
✓
Public Safety Augmentation
✓
Comm. Oriented Policing Services (COPS)
✓
Beverage Container Recycling Grant
✓
Summer Meals Program
✓
Maintenance Districts #1, #2, #4, #6, #7
✓
✓
Coastal Sage Scrub Comm. Facilities District
✓
✓
Citywide Maintenance District
✓
✓
Sewer Maintenance
✓
✓
✓
Auto Plaza Improvement District
✓
Charter PEG
✓
Art In Public Places
✓
WC Community Services Foundation
✓
✓
✓
✓
Police and Law Enforcement Grants
✓
Taskforce for Reg. Autotheft Prev. Grant
✓
Measure A, M, & R
✓
✓
Senate Bill 1 - Road Maintenance Rehab
✓
West Covina Housing Authority
✓
✓
Capital Projects
✓
✓
✓
✓
Construction Tax
✓
✓
Information Technology
✓
Police Impact Fees
✓
Fire Impact Fees
✓
Park Impact Fees
✓
✓
City Administrative Impact Fees
✓
Public Works Impact Fees
✓
Park Acquisition
✓
✓
Park Dedication Fees "A" -" H"
✓
✓
Debt Service - City
✓
General & Auto Liability & Workers' Comp.
✓
Fleet Mgmt. & Vehicle Replacement
✓
Retirement Health Savings Plan
✓
Police Computer Service Group
✓
Redevelopment Obligation Retirement
✓
Successor Agency Administration
✓
Community Facilities District Debt Service
✓
Page 35
City of West Covina FY 2022-23 Proposed Budget
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Page 36
City of West Covina FY 2022-23 Proposed Budget
City Profile
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.
Looking east on
1-10/Hwy 99 in West
Covina
1938 Today
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.
Incorporation
America's Fastest
Growing City
City Hall & Police
Facility Built
Mall Renovated
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 Plaza West Covina
needs. In 1991 the mall was renovated adding a food court and additional Opened
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.
PfSI fNIG Page 37
City of West Covina FY 2022-23 Proposed Budget
City Profile
nnerican Race
Indian White alone
1% 11%
Black or African
American
5%
Hispanc or
Latino
53%
Asian alone
30%
Native Hawaiian or
Other Pacific Islander
0%
2015
2,680,000
24,844
8.2%
2016
2,705,736
25,096
6.4%
2017
2,737,892
25,293
5.2%
2018
2,916,516
26,975
4.6%
2019
3,053,619
28,807
4.4%
2020
3,173,022
30,050
13.1%
Population
N 120 107 107 108 108 108 108 108 108 106 110
m 100
f 80
60 — — — — —
40
20
0 =
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Page 38
City of West Covina FY 2022-23 Proposed Budget
City Profile
Plaza West Covina LLC
$ 276,723,444
1
2.18%
GREF Eastland Center LP
187,719,035
2
1.48%
Colony at the Lakes
176,679,227
3
1.39%
624 South Glendora Avenue Owner LLC
75,430,010
4
0.59%
Walnut Ridge Apartments LP
61,873,914
5
0.49%
TPA Nasch LLC
59,189,641
6
0.47%
Envision WC MB RE LLC
52,481,550
7
0.41%
Sunset Figueroa LLC ET AL
46,695,740
8
0.37%
Francisquito Avenue Fee Owner LLC
45,627,749
9
0.36%
Francisquito Avenue Fee Owner LLC
44,324,100
10
0.35%
Page 39
uss cr„i��
City of West Covina FY 2022-23 Proposed Budget
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Page 40
Residents of West
Covina
City Clerk City Council
(Elected) 0 (Elected)
City Attorney
City Manager
Assistant City Manager/
Director of Public
Services
City Clerk's Office
Human Resources/
Risk Management
Police
City Treasurer
(Elected)
Assistant City Manager/
Director of Community
Development
Finance
Fire
City of West Covina FY 2022-23 Proposed Budget
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Page 42
City of West Covina FY 2022-23 Proposed Budget
City Council Goals 2022
Goal setting helps an organization determine where it is going over the next year and
0^ beyond, how the organization is going to get there, and provides a path to get there,
G allowing for measurable achievements that confirm if we reached our goal or not. This
is the City's "Game Plan" for the future of the City. Goal setting helps the City manage
public dollars and resources prudently by anticipating community needs, problems and
concerns. Goals -based planning starts with focus on the organization's vision and values,
then the selection of projects and programs to meet and achieve the goals. The following goals were
approved by Council in January.
■ Respond to the Global COVID-19 pandemic.
- Execute agreements for supplemental ambulance transport services
- Execute cooperative agreements for COVID-19 testing.
■ Seek provisional approval from the California Department of Public Health (CDPH) for municipal
health department. Required services are identified in Attachment A and include communicable
disease prevention, emergency preparedness, environmental health, and 3 others (vital statistics,
education, and public health nurse) as identified by the City's Community Health Assessment.
- Submit a letter of intent to CDPH describing rationale and need for forming a new Local
Health Department, and proof that baseline requirements are met.
- Prepare a Community Health Needs Assessment, a Community Health Improvement Plan
(CHIP), a Feasibility Study and possibly similar studies as may be required by the Public
Health Accreditation Board (PHAB).
- Prepare memorandum of understanding or contract with county/other organization for
services or staff that will be contracted out.
- Prepare timeline, budget, and staffing information for service provision (including
credential/job description for required staff and Local Health Officer (LHO).
• Acquire and implement the use of body -worn cameras; Implement body -worn cameras to record
interactions between community members (e.g., the public, suspects, and victims) and law
enforcement officers.
• Annual Police Department Review; Intended to increase accountability and transparency.
■ Save lives and protect property by purchasing needed Fire Department emergency vehicles,
Including two (2) rescue ambulances, three (3) fire pumper engines, and one (1)
fire ladder truck.
■ Develop an Emergency Management Program, Community Emergency Response
Team, Emergency Operations Center, and Disaster Preparedness and Hazard
Mitigation plans.
• Conduct the bi-annual canvass for pet licenses.
PfSI (NB1 Page 43
City of West Covina FY 2022-23 Proposed Budget
City Council Goals zozz
• In March 2017, voters in Los Angeles County approved Measure H, a''/. percent increase to the sales tax
rate to provide an ongoing revenue stream - an estimated $355 million per year for ten years — to fund
services, rental subsidies, and housing.
- Secure external funding, including San Gabriel Valley Housing Trust funds.
- Partner with area cities on a regional response to inadequacies of existing Measure H program.
■ Bring all City facilities to standard.
- Implement a SCE Rule 20A project to convert overhead electricity equipment to
underground facilities.
- Address deferred maintenance at the Sportsplex:
• Softball and soccer field repairs
• Stadium facades
■ Spectator seating
• Roofs - buildings and soccer field
• HVAC, Wi-Fi, phones, and cameras
■ Methane monitoring, and fire protection systems
■ Additional restrooms
• Playground equipment
■ Paint buildings inside and out
■ Parking lot/lighting repairs
- Update public restrooms guaranteeing residents and employees have access to clean and
working facilities.
- Improve the aesthetics of medians (with landscaping, irrigation & electricity) along major
corridors.
- Install City entry signs.
- Update and maintain playgrounds.
- Install lighting on Glendora Avenue, contributing to the area's unique sense of place.
- Identify potential projects for inclusion in the Capital Improvement Plan.
- Verify structural integrity of city hall and civic center parking structure
■ Improve recreational and park opportunities in the community:
- Dog park
- Picnic areas
- Resurface tennis courts,
- Skate park, lighting and seating
- Galster Park trail project.
■ Work closely with residents, businesses, and partners to promptly distribution of information and
resources.
- Update and maintain the city website.
- Publish quarterly "Discover" newsletter and prepare the annual "State of the City" report.
■ Implement energy efficiency measures.
Page 44
wui curs.
City of West Covina FY 2022-23 Proposed Budget
City Council Goals zozz
— Identify funding for further energy efficiency projects and upgrades, including electric
vehicle charging stations.
• Implement the City's Active Transportation Plan.
— Pursue alternative traffic management systems.
— Install Council -approved traffic measures.
— Implement the annual street paving program. MM
■ Make the community more verdant by implementing the master plan of street
trees - paying particular attention to areas near schools and bus stops.
• Assess and upgrade City's sewer collection system, as necessary.
• Keep Regulatory Compliance with Changing State and Federal regulations and laws (e.g., SB 1383,
SB 9, CalRecycle, Department of Toxic Substances Control, State Housing and Community
Development).
• Pursue external Partnerships and Grants.
— Reinforce the Library's role in the community as a civic and cultural center, a hub for public
information and services, and an institution of literacy, innovation, and
lifelong learning.
— Actively participate in the San Gabriel Valley Council of Governments,y��
which serves as a unified voice to maximize resources and advocate for
regional interests to improve the quality of life in the San Gabriel Valley.
— Partner with local school districts to provide a safe environment affording
all students access to a high -quality, well-rounded curriculum rich in meaning and rigorthat
inspires lifelong learning and career participation, critical thinking and problem -solving,
informational literacy, and positive contributions to society.
• Maintain and monitor the City's fiscal health
— Implement State Auditor's fiscal recovery and fiscal recovery plans.
— Nurture local businesses and attract non -retail jobs.
— Implement appropriate funding for landscape maintenance districts.
— Review & update contracts for waste hauling, towing and facility use.
— Adopt new purchasing policies.
— Update fee schedule. .'
— Install new financial management system.
■ Adopt MOUs with all employee labor associations.
• Update City Personnel Rules
• Review and update City policies, including Community Services facility use policies, to evaluate
operations, improve safety and quality of customer experience, administrative efficiency, and
secure regulatory compliance.
• Employ known principles of risk management to address action items identified in the City Risk
Management Evaluation.
• Make changes in ways the City conducts its business ensuring the needs of the City are met.
Page 45
wssr cmi��
City of West Covina FY 2022-23 Proposed Budget
City Council Goals 2022
■ Continue work on a comprehensive revision of the City's Zoning Ordinance. (In May 2021, the City
Council retained KTGY Group to reflect efficient development regulations and processes and State
law - the update is scheduled to be completed in 2023).
• Update Permit Software.
■ Continue marketing efforts to expand and retain the business base.
• Work with property owners to promote development in the community.
■ Focus efforts of the City's Community & Economic Development Division on
economic recovery and tourism through continued relationship building, research,
and advocacy of development.
■ Examine the feasibility of an EIFD, which is designed to leverage tax increment
financing from the City, and potentially the County of Los Angeles.
• Reinforce West Covina's brand as a great place to live, work and play in the San Gabriel Valley.
• Expand the lineup of community events.
■ Re-evaluate opportunities to weave the arts and local heritage into everyday life. AWPA
■ Host and co -host events with community partners.
• Develop a master calendar of community and city -sponsored events.
• Review recreational opportunities at the equestrian center.
Page 46
w ;i taro.
City of West Covina
FY 2022-23 Proposed Budget
Citv-Wide Summ
Revenue
Property Tax
38,405,653
40,711,032
45,556,800
46,007,228
44,955,200
(601,600)
Sales Tax
17,033,647
20,412,164
15,900,000
22,800,000
23,142,000
7,242,000
Other Taxes
19,229,837
19,069,959
18,458,400
19,343,541
17,948,500
(509,900)
Capital Assets
-
11,250
-
25,564
-
-
ChargesForService
13,055,204
12,852,470
12,163,100
14,143,851
13,737,820
1,574,720
Fees
44,074
61,663
-
64,189
64,200
64,200
Fines & Forfeitures
873,497
1,183,233
608,000
1,021,700
1,023,290
415,290
Intercept Charges
8,501,438
6,259,912
6,781,700
7,192,700
6,248,060
(533,640)
Licenses & Permits
1,549,155
2,389,979
1,964,100
3,544,873
3,633,599
1,669,499
Other Revenues
4,046,413
216,704,235
422,300
606,205
205,270
(217,030)
Revenue From Other Agencies
14,503,804
12,715,513
26,252,400
37,141,363
13,364,791
(12,887,609)
Sales
1,312,905
758,120
416,400
504,599
645,000
228,600
Use of Money & Property
4,083,630
1,349,305
1,678,600
1,289,196
1,562,040
(116,560)
Revenue Total
122,639,258
334,478,835
130,201,800
ss•
126,529,770
(3,672,030)
Expenditures
Materials & Services
41,255,867
46,155,205
31,276,100
32,618,469
31,573,264
297,164
Allocated Costs
5,822,911
4,172,096
4,180,100
4,008,982
4,199,297
19,197
Capital Assets
5,753,822
5,028,828
38,752,200
47,251,988
15,551,514
(23,200,686)
Salaries & Benefits
60,271,046
61,644,188
45,813,500
53,166,913
56,702,459
10,888,959
Debt Service
10,422,820
15,606,004
20,924,900
21,333,710
20,423,944
(500,956)
City -Wide Revenue
Intercept Licenses & Other
Charges... Permits Revenues
3% 3%
Revenue From
Other Agencies
11%
Charges For
Service
11%
Other
Taxes
14%
Property
Tax
35%
Sales Tax
18%
City -Wide Expenditures
Allocated
Debt
Costs Capital
Service
3% Assets
16%
12%
Materials
b
& Services
25
Salaries &
Benefits
44%
Page 47
City of West Covina
FY 2022-23 Proposed Budget
Citv-Wide Summary by Fund
Revenue
General Fund
70,777,250
74,181,633
67,683,000
77,710,979
79,749,315
12,066,315
Special Revenue
28,588,886
27,028,459
28,966,400
31,939,633
26,670,915
(2,295,485)
Private Purpose Trust Funds
13,330,168
11,996,738
17,061,800
17,058,128
13,779,510
(3,282,290)
Internal Service Funds
7,536,766
5,426,882
5,433,300
5,844,300
5,052,260
(381,040)
Enterprise Fund
1,312,905
758,120
416,400
504,679
1,110,080
693,680
Capital Projects
696,664
10,906,989
10,585,900
20,590,495
130,900
(10,455,000)
Debt Service
396,619
204,180,014
55,000
36,795
36,790
(18,210)
Expenditures
General Fund
68,954,513
69,487,292
54,031,900
60,338,649
63,907,715
9,875,815
Special Revenue
21,564,450
21,245,252
32,524,900
36,599,624
34,262,899
1,737,999
Private Purpose Trust Funds
16,657,481
14,472,483
10,558,900
10,554,161
5,252,328
(5,306,572)
Internal Service Funds
11,011,679
17,169,273
4,905,900
5,903,885
4,877,865
(28,035)
Debt Service
3,762,725
8,478,021
14,524,300
14,933,110
15,258,000
733,700
Enterprise Fund
1,230,639
475,671
191,700
201,389
642,831
451,131
Capital Projects
344,980
1,278,331
24,209,200
29,849,244
4,248,840
(19,960,360)
City -Wide Revenue
Internal Enterprise Capital
Service Fund Projects
Private
Purpose
Trust
Funds
11%
Special
Revenue
21%
A
ice
6
General
Fund
63 %
City -Wide Expenditures
Private Internal Capital
Purpose Service Projects
Trust Funds 31Y Enterprise
A- /- _ F d
4%
Debt
Service
12%
Special
Revenue
27%
un
0%
General
Fund
50%
Page 48
City of West Covina FY 2022-23 Proposed Budget
Summary of All Funds
Fund Estimated Projected 2022-2023 Fund
Balance Estimated Projected Projected
07/01/2022 Revenue Expenditures (Out) (Deficit) 06/30/2023
General Fund
110 General Fund 24,139,311 79,749,315 63,907,715 (15,325,255) 516,345 24,655,656
Special Revenue Funds N
116 State Asset Forfeiture 279,544 170 - - 170 279,714
117
Drug Enforcement Rebate
4,519,725
504,890
2,095,729
- (1,590,839)
2,928,886
119
Air Quality Improvement Trust
272,809
138,910
402,000
- (263,090)
9,719
121
Prop
682,889
2,242,220
2,148,400
- 93,820
776,709
122
Prop C
1,500,721
1,921,880
2,323,529
- (401,649)
1,099,072
124
Gasoline Tax
1,106,947
3,063,915
4,112,401
- (1,048,486)
58,361
127
Police Donations
37,910
60
1,000
- (940)
36,970
128
Transportation Development Act
-
70,000
70,000
- -
-
129
AB 939
1,068,671
282,530
78,612
- 203,918
1,272,589
130
Bureau of Justice Asst.
9,772
-
-
- -
9,772
131
Community Dev. Block Grant
(399,266)
800,000
246,837
- 553,163
153,897
140
STP Local
1,317
-
-
- -
1,317
143
LA County Park Bond
-
19,350
19,350
- -
-
145
Waste Mgt Enforcement Grant
1,001,121
16,040
115,700
- (99,660)
901,461
146
Senior Meals Program
129,321
202,100
314,872
- (112,772)
16,549
149
Used Oil Block Grant
17,426
-
14,700
- (14,700)
2,726
150
Inmate Welfare
10,947
1,500
1,500
- -
10,947
153
Public Safety Augmentation
412,867
836,610
821,045
- 15,565
428,432
155
COPS/SLESF
358,747
271,130
627,518
- (356,388)
2,359
158
CRV Recycling Grant
122,961
28,000
28,000
- -
122,961
179
ARPA Local Fiscal Recovery Funds
404,285
-
(1)
- 1
404,286
181
Maintenance District 41
3,273,980
656,930
343,080
- 313,850
3,587,830
182
Maintenance District#2
832,087
258,250
159,891
- 98,359
930,446
183
WCCSSCFD
455,250
690
66,880
- (66,190)
389,060
184
Maintenance District#4
2,270,104
3,350
1,160,285
- (1,156,935)
1,113,169
186
Maintenance District#6
271,780
380
179,271
- (178,891)
92,889
187
Maintenance District#7
392,289
560
178,596
- (178,036)
214,253
188
Citywide Maintenance District
808,766
2,052,280
2,188,227
- (135,947)
672,819
189
Sewer Maintenance
6,657,721
3,769,530
4,507,951
- (738,421)
5,919,300
190
Auto Plaza Improvement District
(58,261)
115,870
62,264
- 53,606
(4,655)
191
General Plan Update
537,260
-
500,000
- (500,000)
37,260
197
Measure W Stormwater
1,290,820
1,398,300
290,200
- 1,108,100
2,398,920
205
PEG Fund
12,937
20
-
- 20
12,957
207
OTS Grants
87
47,000
19,120
- 27,880
27,967
208
Justice Assistance Grant
-
100,000
100,000
- -
-
212
Art In Public Places
298,080
250
199,998
- (199,748)
98,332
220
WC Community Svcs Foundation
360,156
-
317,537
- (317,537)
42,619
Page 49
of West Covina
ProposedCity
FY 2022-23
Summary of All Funds
Estimated Projected Projected
Fund Estimated Projected 2022-2023 Fund
Balance 2022-2023 2022-2023 Tranfers In Surplus Balance
07/01/2022 Revenue Expenditures (Out) (Deficit) 06/30/2023
r rr 1,554,410 r
225 D.
„r 765,440
232 Non -Federal Grants
- rr rrr rr rrr
233
Taskforce Reg. Autotheft Prev.
8
215,000
214,317
-
683
691
235
Measure M
4,875,080
1,539,700
1,932,599
-
(392,899)
4,482,181
236
Measure
-
408,000
-
-
408,000
408,OD0
237
SB3- Road Maintenance Rehab
4,099,543
2,422,458
3,645,077
567,200
(655,419)
3,444,124
238
Law Enforcement Tobacco Grant
-
173,082
173,082
-
-
-
239
CA Bureau of State Comm. Corr.
2,088
-
-
-
-
2,088
240
Measure H
-
50,000
50,0DD
-
-
-
241
GASP Certification&Training
83,459
-
-
-
-
83,459
242
Sportsplex
-
413,830
594,378
180,548
-
-
820
Successor Housing Agency
22,998,092
22,790
1,139,103
-
(1,116,313)
21,881,779
FUNDSTOTAL SPECIAL REVENUE
Capital Project Funds
160 Capital Projects
5,350,394
r.
-
3,859,999
800,000
(3,059,999)
,.
2,290,395
161
Construction Tax
334,125
440
20,OD0
-
(19,560)
314,565
162
Information Technology
248,782
64,200
88,842
-
(24,642)
224,140
164
Police Facilities Dev. Impact Fees
156,649
14,600
150,000
-
(135,400)
21,249
165
Fire Facilities Dev. Impact Fees
38,276
-
-
-
-
38,276
166
Park Facilities Dev. Impact Fees
135,447
44,000
130,000
-
(86,000)
49,447
167
Admin. Facilities Dev. Impact Fees
26,687
2,600
-
-
2,600
29,287
168
PW Facilities Dev. Impact Fees
11,861
-
-
-
-
11,861
169
Park Acquisition Fund
2,055,325
3,840
-
-
3,840
2,059,165
172
PDF C Orangewood - Ca
285,725
570
-
-
570
286,295
173
PDF D Walmerado-Cam.
4,299
20
-
-
20
4,319
174
PDF E-Cortez
46,132
100
-
-
100
46,232
175
PDF F- Gal-Wogrov-Cam
310,732
530
-
-
530
311,262
180 Future Street Improvements
Debt Service Fund 1
300 Debt Service -City
Internal Service Funds
361 Self Insurance General/Auto Liab
231,250
19,527,465
92,092
-
36,790
2,201,600
-
15,258,000
1,650,0D0
-
15,410,158
-
-
188,948
551,600
231,250
19,716,413
643,692
363
Self -Insurance Workers' Comp
2,757,334
1,375,395
1,378,0D0
-
(2,605)
2,754,729
365
Fleet Management
298,959
1,474,865
1,474,865
-
-
298,959
367
Vehicle Replacement
506,181
-
375,OD0
-
(375,000)
131,181
368 Retirement Health Savings Plan
Enterprise Funds
375 Police Enterprise
345,768
341,619
400
645,080
-
241,831
-
-
400
403,249
346,168
744,868
376
Health Department
-
465,000
401,000
-
64,000
64,000
Page 50
II
City of West Covina FY 2022-23 Proposed Budget
Summary of All Funds
Private Purpose Trust Funds
810 Redevelopment Obligation Ret. 10,948,003 13,002,110 - (1,432,558) 11,569,552 22,417,555
811 Successor Agency Merged DS (1,589,147) - - - - (1,589,147)
815 Successor Agency Admin. (254,427) - 49,907 (200,093) (250,000) (504,427)
853 CFD Debt Service 12,053,833 777,400 5,202,421 - (4,425,021) 7,628,812
Page 51
City of West Covina FY 2022-23 Proposed Budget
Fund Balance
The term "Fund Balance" is used to describe the difference between assets (what is owned) and liabilities (what is
owed) reported within a fund. The City has five components to its fund balance:
Inherently
nonspendable
Restricted Committed
Self-imposed
limitations on
use
Limitation
resulting from
intended use
Residual net
resources
The City's Fund Balance policy requires a minimum unassigned fund balance of at least 17% of General Fund operating
expenditures. At the end of the fiscal year, the annual excess revenue over expenditures in theGeneral Fund is
allocated as follows: 25% stays in General Fund reserves, 50% is transferred to the Capital Projects Fund, and 25% goes
to pay down Other Post Employment Benefits (OPEB) liability. If the reserve level ever falls below 17%, the City must
amend this policy with a plan to rebuild it within three years.
Nonspendable 6,982,268 9,952,978 8,976,583 7,086,958 4,009,651 3,007,802 3,007,802
Restricted - - - 7.650 9.440 11.000 13.000
Unassigned
14,119,078
11,979,653
9,884,913
12,580,716
21,468,986
21,120,510
21,634,855
Total
Percent Change
-5%
5%
-14%
3%
30%
-5%
2%
All other governmental funds:'
Nonspendable
4,980,450
110,833
99,167
82,420
-
-
-
Restricted
45,082,696
49,600,866
57,840,755
64,044,695
92,198,163
87,428,039
80,514,810
Assigned
2,820,665
2,004,895
1,107,138
1,786,815
9,687,492
5,350,394
2,290,395
Unassigned
(1,100,860)
(710,218)
(692,305)
(1,158,958)
(228,169)
-
-
Total
0r.
r
:0
Percent Change
-15%
-1%
14%
11%
57%
-9%
-11%
Percent Change -13% 1% 6% 9% 51% -8% -8%
Summary of Maior Changes
The City issued pension obligation bonds in
2020 lowering the City's UAL pension
payments and increasing its General Fund
Balance end of FY 2021.
The City received $19M in federal ARPA
funds between FYE 2021 and FYE 2022.
General Fund Fund Balance is expected to
be level next fiscal year.
The City will be utilizing special revenue
and CIP funds to invest in its infrastucture
and facilities bringing down fund balances
in other governmental funds.
General Fund Fund Balance
30
c
q 25
20
15
10
5
FYE'17 FYE'18 FYE'19 FYE'20 FYE'21 FYE'22 FYE'23
■ Nonspendable ■ Restricted ■ Assigned ■ Unassigned
Page 52
City of West Covina
FY 2022-23 Proposed Budget
in Fund Balance
General Fund
110 General Fund 25,488,076 24,139,311 24,655,656 516,345
Special Revenue Funds
116 State Asset Forfeiture
179,428
,
279,544
279,714
,
170
117
Drug Enforcement Rebate
5,579,319
4,519,725
2,928,886
(1,590,839)
119
Air Quality Improvement Trust
487,795
272,809
9,719
(263,090)
120
Integrated Waste Management
-
-
-
-
121
Prop A
498,668
682,889
776,709
93,820
122
Prop C
1,540,506
1,500,721
1,099,072
(401,649)
124
Gasoline Tax
1,271,402
1,306,847
58,361
(1,048,486)
127
Police Donations
35,447
37,910
36,970
(940)
128
Transportation Development Act
(60,457)
-
-
-
129
AB 939
876,926
1,068,671
1,272,589
203,918
130
Bureau of Justice Asst.
-
9,772
9,772
-
131
Community Dev. Block Grant
-
(399,266)
153,897
553,163
133
Safer Grant
-
-
-
-
138
ABC Grant
-
-
-
-
140
STP Local
(28,146)
1,317
1,317
-
143
LA County Park Bond
-
-
-
-
145
Waste Mgt Enforcement Grant
1,035,081
1,001,121
901,461
(99,660)
146
Senior Meals Program
95,009
129,321
16,549
(112,772)
149
Used Oil Block Grant
17,426
17,426
2,726
(14,700)
150
Inmate Welfare
10,938
10,947
10,947
-
153
Public Safety Augmentation
368,411
412,867
428,432
15,565
155
COPS/SLESF
637,476
358,747
2,359
(356,388)
156
USDOI COVID
-
-
-
-
158
CRV Recycling Grant
122,961
122,961
122,961
-
159
Summer Meals Program
-
-
-
-
179
ARPA Local Fiscal Recovery Funds
-
404,285
404,286
1
181
Maintenance District#1
2,957,334
3,273,980
3,587,830
313,850
182
Maintenance District#2
752,859
832,087
930,446
98,359
183
WC CSS CFD
405,651
455,250
389,060
(66,190)
184
Maintenance District#4
2,147,449
2,270,104
1,113,169
(1,156,935)
186
Maintenance District#6
246,883
271,780
92,889
(178,891)
187
Maintenance District#7
352,439
392,289
214,253
(178,036)
188
Citywide Maintenance District
1,223,144
808,766
672,819
(135,947)
189
Sewer Maintenance
8,882,135
6,657,721
5,919,300
(738,421)
190
Auto Plaza Improvement District
(109,936)
(58,261)
(4,655)
53,606
191
General Plan Update
537,260
537,260
37,260
(500,000)
197
Measure W Stormwater
1,130,118
1,290,820
2,398,920
1,108,100
205
PEG Fund
28,743
12,937
12,957
20
Page 53
City of West Covina FY 2022-23 Proposed Budget
Changes in Fund Balance
Audited Estimated Projected Projected Change in
Fund Balance Fund Balance Fund Balance Fund Balance
6/30/2021 6/30/2022 06/30/2023 6/30/2023
r . ::r
210 LA County Grant -1st District
212
Art In Public Places
297,823
298,080
98,332
(199,748)
218
2006 Homeland Security Grant
(78,030)
-
-
-
220
WC Community Svcs Foundation
306,357
360,156
42,619
(317,537)
221
Police Private Grants
-
-
-
-
224
Measure R
3,310,521
3,015,344
2,818,834
(196,510)
225
CDBG - R
-
-
-
-
231
Advanced Traffic Mgt System
-
-
-
-
233
Taskforce Reg. Autotheft Prev.
5,488
8
691
683
234
City Law Enforcement Grant Fund
-
-
-
-
235
Measure M
4,048,091
4,875,080
4,482,181
(392,899)
236
Measure
-
-
408,000
408,000
237
SBl- Road Maintenance Rehab
4,454,515
4,099,543
3,444,124
(655,419)
238
Law Enforcement Tobacco Grant
-
-
-
-
239
CA Bureau of State Comm. Corr.
2,088
2,088
2,088
-
240
Measure H
(57,776)
-
-
-
241
CASP Certification & Training
83,459
83,459
83,459
-
242
Sportsplex
-
-
-
-
820 Successor Housing Agency
Capital Project Funds
160 Capital Projects
24,008,322
9,687,492
22,998,092
5,350,394
21,881,779
2,290,395
(1,116,313)
(3,059,999)
161
Construction Tax
259,736
334,125
314,565
(19,560)
162
Information Technology
214,593
248,782
224,140
(24,642)
164
Police Facilities Dev. Impact Fees
131,039
156,649
21,249
(135,400)
165
Fire Facilities Dev. Impact Fees
7,210
38,276
38,276
-
166
Park Facilities Dev. Impact Fees
306,914
135,447
49,447
(86,000)
167
Admin. Facilities Dev. Impact Fees
22,113
26,687
29,287
2,600
168
PW Facilities Dev. Impact Fees
9,930
11,861
11,861
-
169
Park Acquisition Fund
2,251,480
2,055,325
2,059,165
3,840
170
PDF A - Del Norte
-
-
-
-
171
PDF B Palm View
-
-
-
-
172
PDF C Orangewood - Ca
670,253
285,725
286,295
570
173
PDF D Walmerado-Cam.
29,274
4,299
4,319
20
174
PDF E - Cortez
42,232
46,132
46,232
100
175
PDF F- Gal-Wogrov-Cam
310,202
310,732
311,262
530
176
PDF G-5.O./Ging/Shakes
-
-
-
-
177
PDF H - Friendship
-
-
-
-
180
TOTAL
Future Street Improvements
.FUNDS
231,250
231,250
231,250
-
Page
54
�'7
az
City of West Covina FY 2022-23 Proposed Budget
Changes in Fund Balance
Debt Service Fund
300 Debt Service - City
TOTAL:r
19,899,380
19,527,465
19,716,413
188,948
Internal Service Funds
360 Self Insurance Uninsured Loss
-
-
-
-
361 Self Insurance General/Auto Uab
17,092
92,092
643,692
551,600
363 Self -Insurance Workers'Comp
2,555,596
2,757,334
2,754,729
(2,605)
365 Fleet Management
355,682
298,959
298,959
-
367 Vehicle Replacement
506,181
506,181
131,181
(375,000)
368 Retirement Health Savings Plan
345,368
345,768
346,168
400
TOTAL000
Enterprise Funds
375 Police Enterprise
38,329
341,619
744,868
403,249
376 Health Department
-
-
64,000
64,000
Private Purpose Trust Funds
810 Redevelopment Obligation Ret.
5,143,404
10,848,003
22,417,555
11,569,552
811 Successor Agency Merged DS
(1,589,147)
(1,589,147)
(1,589,147)
-
815 Successor Agency Admin.
-
(254,427)
(504,427)
(250,000)
853 CFD Debt Service
10,773,938
12,053,833
7,628,812
(4,425,021)
TOTAL• r
Page 55
City of West Covina
FY 2022-23 Proposed Budget
Transfer Summary
Transfer In
110
157,673
14,527,383
131,100
131,100
200,093
68,993
120
-
11,073
-
-
-
-
124
567,148
-
-
-
-
-
131
-
70,270
-
-
-
-
139
-
12,000
-
-
-
-
140
-
24,399
-
-
-
-
143
-
65,973
-
-
-
-
145
-
1,054,998
-
-
-
-
159
-
5,737
-
-
-
-
160
327,991
3,847,001
-
4,725,000
800,000
800,000
162
11,856
-
-
-
-
-
173
-
-
-
185,100
-
-
179
-
1,000,000
-
-
-
-
180
-
220,000
-
-
184
9,000
9,000
9,000
9,000
-
(9,000)
191
-
407,395
-
-
-
-
231
-
3,986
-
-
-
-
233
-
285,377
-
-
-
-
234
-
20,295
-
-
-
-
237
-
3,910,898
567,200
567,200
567,200
-
241
-
64,314
-
-
-
-
242
-
106,864
-
344,995
180,548
180,548
300
1,893,645
6,723,637
14,524,400
14,524,400
15,410,158
885,758
361
-
3,966,682
-
-
-
-
365
2,792
-
-
-
-
-
367
245,324
-
280,000
280,000
(280,000)
815
-
926,428
-
-
-
-
853
-
1,629,548
-
1,746,600
-
-
Transfer In Total
3,215,429
38,893,258
00
Transfer Out
110
1,474,057
13,408,972
13,782,200
18,852,195
15,525,348
1,743,148
117
182,042
-
-
-
-
-
124
-
3,343,750
100,000
100,000
-
(100,000)
133
-
10
-
-
160
11,856
183,496
-
-
-
-
165
-
101,713
-
-
-
-
169
-
1,034,796
-
-
-
-
172
-
-
-
185,100
179
-
1,000,000
-
-
-
-
182
9,000
9,000
9,000
9,000
(9,000)
189
-
-
100,000
100,000
-
(100,000)
221
22
-
-
300
-
186,582,240
-
-
-
-
365
63,282
-
367
2,792
-
-
-
-
-
550
-
896,109
-
-
810
1,314,727
3,931,966
3,136,000
3,136,000
1,432,558
(1,703,442)
811
-
874,779
-
-
-
-
Page 56
City of West Covina
FY 2022-23 Proposed Budget
Transfer Summary
Transfer Out Total 3,215,429 211,436,274 17,258,300 22,513,395 17,157,999 (100,301)
In FY2022-23, the General Fund transfers out funding to Debt Service and the City's Measure of Effort
(MOE) for SB1- Road Maintenance Rehab (Fund 237).
The Succussor Agency (Fund 815) transfer out the Debt Service payment for the 2006 Bonds to the
Debt Service Fund.
PfSI (NB1 Page 57
City of West Covina FY 2022-23 Proposed Budget
General Fund Summary
Revenue
Property Tax
27,378,987
29,680,553
28,204,200
28,635,749
28,986,300
782,100
Sales Tax
17,033,647
20,412,164
15,900,000
22,800,000
23,142,000
7,242,000
Other Taxes
9,356,188
8,834,366
8,167,200
8,981,000
9,446,000
1,278,800
Charges For Service
5,957,071
5,603,193
5,336,000
7,007,498
7,578,220
2,242,220
Fines & Forfeitures
873,497
1,183,233
608,000
1,021,700
1,023,290
415,290
Interdept Charges
1,415,799
1,189,215
1,423,800
1,423,800
1,196,200
(227,600)
Licenses & Permits
1,548,859
2,389,535
1,964,100
3,544,084
3,167,810
1,203,710
Other Revenues
2,089,953
409,468
82,800
64,530
136,670
53,870
Revenue From Other Agencies
2,755,302
4,341,434
4,813,300
3,431,118
3,994,525
(818,775)
Use of Money & Property
2,367,948
138,473
1,183,600
801,500
1,078,300
(105,300)
Revenue Total
r
00r12,066,315
Expenditures
Materials & Services
10,088,722
10,083,560
9,911,000
9,983,135
11,139,165
1,228,165
Allocated Costs
3,707,827
2,444,202
2,579,900
2,486,944
2,605,797
25,897
Capital Assets
231,058
-
-
29,995
-
-
Salaries & Benefits
54,922,906
56,959,531
41,541,000
47,838,575
50,162,753
8,621,753
Debt Service
4,000
-
-
-
-
-
Expenditures Total
68,954,513
69,487,292
00
60,338,649
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
Reserve Requirement (17%)
1,822,736 4,694,341 13,651,100 17,372,330 15,841,600
(1,329,108) 1,118,412 (13,651,100) (18,721,095) (15,325,255)
493,628 5,812,753
(1,348,765) 516,345
19,181,696 19,675,324 25,488,077 25,488,077 24,139,312
19,675,324 i i
11,722,267 11,812,840 9,185,423 10,257,570 10,864,312
*For consistency, the FY2020-2021 Bond Transfer -In and Payment towards Unfunded Pension Liability have been excluded.
Page 58
A
City of West Covina FY 2022-23 Proposed Budget
General Fund Summary by Department
Revenue
Community Development
2,359,450
4,448,915
2,698,100
6,402,500
5,606,090
2,907,990
Finance
32,517
69,428
69,700
92,040
92,700
23,000
Fire
4,127,283
4,378,840
3,448,500
4,115,218
4,757,600
1,309,100
General Revenue
61,645,443
64,026,366
58,899,200
64,980,882
66,342,325
7,443,125
Police
1,488,963
898,793
1,346,200
1,454,000
1,601,500
255,300
Public Services
1,123,594
359,292
1,221,300
666,339
1,349,100
127,800
Revenue Total
r
rrr
0.. ,315
Expenditures
Administration
2,645,547
2,226,321
2,535,200
2,516,956
2,463,677
(71,523)
City Clerk
571,888
342,406
378,300
495,128
543,713
165,413
Community Development
2,197,253
2,239,740
1,862,900
2,498,751
3,242,427
1,379,527
Finance
2,254,719
14,099,997
1,996,600
1,924,518
2,435,479
438,879
Fire
22,479,859
20,430,223
16,989,200
20,605,299
20,544,117
3,554,917
Human Resources
859,384
910,874
666,200
823,439
794,097
127,897
Police
32,470,950
25,082,179
24,010,300
26,992,989
27,844,530
3,834,230
Public Services
5,474,915
4,155,550
5,593,200
4,481,568
6,039,675
446,475
Expenditures Total
68,954,513
69,487,292
54,031,900
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
Reserve Requirement (17%)
1,822,736 4,694,341 13,651,100 17,372,330 15,841,600
(1,329,108) 1,118,412 (13,651,100) (18,721,095) (15,325,255)
493,628 5,812,753
(1,348,765) 516,345
19,181,696 19,675,324 25,488,077 25,488,077 24,139,312
11,722,267 11,812,840 9,185,423 10,257,570 10,864,312
*For consistency, the FY2020-2021 Bond Transfer -In and Payment towards Unfunded Pension Liability have been excluded.
Page 59
City of West Covina
FY 2022-23 Proposed Budget
General Fund Revenue Summary
Property Tax
27,378,987
29,680,553
28,204,200
28,635,749
28,986,300
782,100
Other Taxes
9,356,188
8,834,366
8,167,200
8,981,000
9,446,000
1,278,800
Charges For Service
5,957,071
5,603,193
5,336,000
7,007,498
7,578,220
2,242,220
Licenses & Permits
1,548,859
2,389,535
1,964,100
3,544,084
3,167,810
1,203,710
Fines & Forfeitures
873,497
1,183,233
608,000
1,021,700
1,023,290
415,290
Interdept Charges
1,415,799
1,189,215
1,423,800
1,423,800
1,196,200
(227,600)
Other Revenues
2,089,953
409,468
82,800
64,530
136,670
53,870
Revenue From Other Agencies
2,755,302
4,341,434
4,813,300
3,431,118
3,994,525
(818,775)
Use of Money & Property
2,367,948
138,473
1,183,600
801,500
1,078,300
(105,300)
Sales Tax
17,033,647
20,412,164
15,900,000
22,800,000
23,142,000
7,242,000
Grand Total
70,777,250
000
77,710,9790.
Revenue From
Agencie!
5%
Charges For Servi
10%
Other Taxes
12%
General Fund Revenue
-___ u .,__._.._ Fines & Forfeitures
Sales Tax
29%
Property Tax
37%
Page 60
City of West Covina
FY 2022-23 Proposed Budget
General Fund Revenue
Property Tax
Current Year Secured
12,819,006
12,866,797
13,000,000
13,314,800
13,714,000
714,000
SupplIn Lieu of VLF
12,432,425
12,904,211
12,904,200
13,272,300
13,272,300
368,100
Residual/Excess Tax Increment
2,127,556
3,909,545
2,300,000
2,048,649
2,000,000
(300,000)
TotalProperty Tax
Other Taxes
Business License Tax
2,464,076
2,453,425
2,200,000
2,450,000
2,474,500
274,500
Contractors License Tax
431,858
3,360
-
2,100
2,100
2,100
Documentary Transfer Tax
506,268
427,557
331,400
454,000
454,000
122,600
Franchise
4,445,101
4,644,360
4,435,800
4,455,900
4,864,000
428,200
Transient Occupancy Tax
1,508,885
1,305,663
1,200,000
1,619,000
1,651,400
451,400
Charges For Service
Admin Cost Recovery Fee
31,031
10,029
4,600
22,900
26,110
21,510
After Hours Plan Check
8,853
27,999
-
24,000
26,780
26,780
Afterschool Program -Orangewood
488
-
-
-
70,300
70,300
Afterschool Programs -Vine
174,235
-
175,000
126,600
166,700
(8,300)
AfterschoolProgram-Wescove
111,480
-
162,700
-
87,000
(75,700)
Ambulance Services
2,629,196
2,099,421
2,300,000
2,364,000
2,496,600
196,600
Ambulance Subscription Fee
69
69
100
-
-
(100)
Business License Processing Fee
14,740
17,092
14,000
34,100
34,100
20,100
Clearance Letter & Process
330
220
300
300
300
-
EMS Treatment Fee
390,530
428,550
300,000
231,100
310,800
10,800
Expedited Plan Check
18,206
8,988
23,000
13,600
11,330
(11,670)
Facility Rental -Ccc
132,465
53,289
130,000
199,100
137,300
7,300
Facility Rentals
95,736
90,300
72,000
169,700
111,000
39,000
Facility Rentals -Shadow Oak
57,126
5,442
57,100
10,900
40,100
(17,000)
False Alarms
198,708
12
-
-
198,700
198,700
Fire Emergency Incident Billing Fee
44,579
23,880
27,700
12,600
12,600
(15,100)
Fire Incident Report Copying
1,720
1,340
1,600
2,100
2,100
500
Fire Plan Check/Insp. Fees
167,311
273,196
167,000
306,600
306,600
139,600
Fire Seminar
14,112
36,867
19,800
31,300
50,000
30,200
Foreclosure Registration
48,375
43,625
50,000
23,600
-
(50,000)
Graffiti Restitution
510
6,948
2,500
1,700
1,700
(800)
Jail Booking
74,625
62,612
50,000
68,600
68,600
18,600
Misc Reimbursement
4,373
6,068
26,500
-
1,530
(24,970)
Misc Reimbursements
5,124
2,974
-
3
-
-
PaidParking- CivicCenter
37,424
8,691
20,000
14,100
14,100
(5,900)
Palm View After School Program
78,872
(150)
78,900
32
121,300
42,400
Park Shelter Rentals
17,550
3,100
17,500
29,600
22,300
4,800
Passport Photos
1,548
-
3,000
-
2,100
(900)
Passport Services
11,011
350
11,000
6,207
10,700
(300)
Permit Document Retention Fee
-
31,726
-
35,400
35,400
35,400
Photocopying
4
-
-
2
-
-
Plan Check Fees
341,181
1,323,196
375,000
2,113,700
1,769,540
1,394,540
Plan Review Surcharge
79,333
187,903
90,000
265,200
233,810
143,810
Planning Filing Fees
346,457
394,531
350,000
332,900
374,920
24,920
Police Reimbursements
100,953
33,269
75,000
75,000
75,000
-
Recreation Classes
59,769
-
59,800
-
97,300
37,500
Recreation Classes/Programs - Ccc
81,710
2
80,000
45,300
97,900
17,900
Page 61
yea a,n,
City of West Covina
FY 2022-23 Proposed Budget
General Fund Revenue
Rental - Roller Hockey
29,818
16,745
29,800
-
-
(29,800)
Returned Check Fee
914
425
200
500
500
300
Search Fees
4,045
3,848
2,000
3,900
3,900
1,900
Senior Center Rentals
56,140
10,462
56,100
34,800
61,700
5,600
Senior Classes
20,918
581
20,900
8,300
24,100
3,200
Senior Donations
6,569
(21)
7,000
-
6,800
(200)
Senior Excursions
21,262
439
20,000
7,500
24,600
4,600
Service Fee - Credit/Debit Cards
15,441
49,979
30,000
56,500
56,500
26,500
Special Events
-
-
-
-
3,600
3,600
Sports -Ccc
8,984
-
11,200
1,300
16,600
5,400
Sportsplex Rentals
-
585
-
-
-
-
Street Address Change Review
800
1,200
200
554
600
400
Towing Franchise
167,191
166,834
195,000
276,700
276,700
81,700
Waste Management Fees
82,248
85,011
46,500
57,200
88,000
41,500
Ground Emerg. Med.Trans.
163,011
85,565
173,000
-
-
(173,000)
Charges For Service Total
5,957,071
.0
000
7,007,498
Licenses & Permits
A.C. & P.C.C. Paving
27,654
260
30,000
20,000
10,300
(19,700)
Animal Control
57,115
126,586
200,000
-
178,100
(21,900)
Building Permits
776,937
1,060,064
950,000
1,751,200
1,448,180
498,180
Curb & Gutter
190
-
-
-
-
-
Curb Drains, All Other Insp
468
294
1,000
1,200
1,030
30
Driveway Approach
4,763
6,531
6,000
15,600
11,330
5,330
Electrical Permits
143,233
163,447
160,000
148,200
160,680
680
Encroachment
45,478
118,733
46,000
338,800
235,870
189,870
Excavation
28,111
44,164
40,000
86,400
66,950
26,950
Fire Permit Fees
46,118
47,256
57,000
65,400
55,000
(2,000)
Grading
31,455
89,296
30,000
172,100
134,930
104,930
Miscellaneous Sewer Facilities
1,012
1,310
1,000
-
1,030
30
Onsite Improvements
29,597
301,205
50,000
80,900
196,730
146,730
Other Licenses & Permits
22,884
14,580
16,400
9,284
12,600
(3,800)
Plumbing Permits
128,338
126,132
130,000
126,900
130,810
810
Sewer Maintenance
1,001
1,242
1,000
-
1,030
30
Sidewalk
38,574
1,444
80,000
2,800
2,060
(77,940)
Street Improvements
50,265
60,479
50,000
331,500
201,880
151,880
Street Obstruction
107,060
200,386
107,100
325,200
270,890
163,790
Walls (Retaining, Overheight)
8,606
26,128
8,600
68,600
48,410
39,810
00
3,544,084
Fines & Forfeitures
Admin Citation -Comm Enhancemei
859
72,059
50,000
97,600
99,190
49,190
Administrative Citations
18,104
32,644
18,000
34,600
34,600
16,600
Collection Agency Fee
22,627
70,099
-
120,400
120,400
120,400
Foreclosure Penalties
-
3,400
-
-
-
-
Late Payment Penalty
215,702
660,906
-
355,200
355,200
355,200
Parking Code Fines
356,536
185,122
250,000
217,200
217,200
(32,800)
Vehicle Code Fines
181,089
111,803
200,000
119,900
119,900
(80,100)
Vehicle Impound Fees
52,030
47,200
60,000
76,800
76,800
16,800
Waste Diversion Plan Forfeiture
26,550
-
30,000
-
-
(30,000)
Interdept Charges
Page 62
City of West Covina
FY 2022-23 Proposed Budget
General Fund Revenue
Overhead
1,415,799
1,189,215
1,423,800
1,423,800
1,196,200
(227,600)
Other Revenues
Advertising Revenue
30,944
31,792
23,000
12,500
36,600
13,600
Claims Settlements
820
179,600
700
600
600
(100)
Contractual Reimbursement
2,128
3,934
-
-
-
-
Final Map
5,000
96,397
15,000
2,400
50,470
35,470
Landscaping - County
22,074
6,100
12,200
-
-
(12,200)
Miscellaneous
57,005
84,016
8,400
47,315
47,300
38,900
Proceeds From Auction
418
7,247
-
1,715
1,700
1,700
Proceeds From Sale
1,971,228
-
23,000
-
-
(23,000)
Sale Maps/Plans/Documents
337
382
500
-
-
(500)
Revenue From Other Agencies
Crossing Guard Aid
46,740
10,150
64,000
130,000
130,000
66,000
Fire State Mandated Inspect
72,239
79,434
72,200
95,300
95,300
23,100
Mutual Aid Cost Reimbursement
267,274
1,298,678
330,000
985,818
1,365,900
1,035,900
P.O.S.T.
47,441
51,110
30,000
40,000
40,000
10,000
Prop A Exchange
1,650,000
1,350,000
1,500,000
1,700,000
1,868,325
368,325
School Resource Officer Reimb
197,884
131,814
300,000
300,000
300,000
-
St Motor Vehicle Lieu Tx
85,569
77,816
85,500
122,600
122,600
37,100
State Grant
300,000
-
-
-
15,000
15,000
State Mandated Revenue
69,680
33,648
91,200
57,400
57,400
(33,800)
HHS Covid Relief Funds
18,474
-
2,340,400
-
-
(2,340,400)
State Covid Relief Funds
-
1,308,784
-
-
-
-
1�
Use of Money & Property
Fair Value Adjustment
1,034,575
(941,282)
-
-
-
Interest Income
632,918
307,343
458,900
62,300
316,600
(142,300)
Rent
679,245
767,109
724,700
739,200
748,100
23,400
Rental Income
21,210
5,302
-
-
13,600
13,600
Sales Tax
Page 63
City of West Covina FY 2022-23 Proposed Budget
General Fund Expenditure Summary
Salaries & Benefits
Benefits
15,818,462
15,636,629
14,286,700
16,160,582
14,676,092
389,392
Mutual Aid Overtime
219,041
1,105,073
214,500
896,198
1,138,225
923,725
Overtime
5,392,718
5,749,816
3,369,700
6,337,832
6,540,000
3,170,300
PERS UAL Payment
10,752,318
12,023,091
1,082,400
1,086,848
1,764,239
681,839
Salaries
22,740,367
22,444,922
22,587,700
23,357,115
26,044,197
3,456,497
Salaries & Benefits Total
N.
NNN
47,838,575
50,162,753
Materials & Services
Fuel
437,966
393,770
389,100
531,354
541,200
152,100
Maintenance & Repairs
104,338
113,827
219,500
119,552
189,150
(30,350)
Materials & Services
8,366,858
8,319,897
7,918,000
7,988,640
8,993,015
1,075,015
Utilities
1,179,559
1,256,066
1,384,400
1,343,589
1,415,800
31,400
Capital Assets
Capital Assets
231,058
-
-
29,995
-
-
Capital Assets Total
N
Debt Service
Materials & Services
4,000
-
-
-
-
-
Debt Service Total
4,000
Allocated Costs
Allocated Costs
3.707.827
2.444.202
2.579.900
2,486,944
2.605.797
25,897
General Fund Expenditures by Category
Maintenance &, Fuel AllnrntPd rnatc
Materials
1
Mutual Aid Over
2%
PER
Benefits
23%
Assets
Salaries
41%
Page 64
A
City of West Covina
FY 2022-23 Proposed Budget
General Fund Expenditure Summary by Department
Administration
2,645,547
2,226,321
2,535,200
2,516,956
2,463,677
(71,523)
City Clerk
571,888
342,406
378,300
495,128
543,713
165,413
Community Development
2,197,253
2,239,740
1,862,900
2,498,751
3,242,427
1,379,527
Finance
2,254,719
14,099,997
1,996,600
1,924,518
2,435,479
438,879
Fire
22,479,859
20,430,223
16,989,200
20,605,299
20,544,117
3,554,917
Human Resources
859,384
910,874
666,200
823,439
794,097
127,897
Police
32,470,950
25,082,179
24,010,300
26,992,989
27,844,530
3,834,230
Public Services
5,474,915
4,155,550
5,593,200
4,481,568
6,039,675
446,475
Grand Total
68,954,513
69,487,292
54,031,900
i
General Fund Expenditures by Category
Adminictratinn
Fire
32%
Human Resources
1%
APage 65
City of West Covina FY 2022-23 Proposed Budget
Page intentionally left blank.
Page 66
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
The West Covina City Council is the governing body with the authority to adopt and enforce municipal
laws and regulations. Members are elected by district 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.
Expenditures
Salaries & Benefits
52,590
51,200
49,847
49,467
(1,733)
Salaries
47,823
45,900
46,152
45,900
0
Benefits
4,767
5,300
3,695
3,567
(1,733)
Materials & Services
10,456
19,000
11,730
16,840
(2,160)
Materials & Services
9,970
16,300
11,208
16,300
0
Utilities
486
2,700
522
540
(2,160)
�%% Page 67
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
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. City Manager 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.
City Manager 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, youtube channel, 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.
Organization Chart
Senior
Administrative
Assistant
Page 68
wsss mmu
City of West Covina FY 2022-23 Proposed Budget
General Fund
Full -Time
Administrative Assistant II
1
1
0
0 0
Assistant City Manager
1
1
2
2 0
City Manager
1
1
1
1 0
Exec Assistant To City Manager
1
1
1
1 0
Sr Administrative Assistant
0
0
1
1 0
Goals and Objectives
1. Protect Public Safety; Public Health Department, seek provisional approval from the California
Department of Public Health (CDPH) for municipal health department.
2. Improve the aesthetics of medians (with landscaping, irrigation & electricity).
3. Address Homeless Issues; partner with area cities on a regional response to inadequacies of
existing Measure H program.
4. Maintain Good Intergovernmental Relations; Regulatory Compliance, keep regulatory compliance
with changing State and Federal regulations and laws (e.g., SB 1383, SB 9, CalRecycle, Department
of Toxic Substances Control, State Housing and Community Development).
5. Achieve Fiscal Sustainability & Financial Stability; maintain and monitor the City's Fiscal Health:
- Implement State Auditor's fiscal recovery and fiscal recovery plans.
- Nurture local businesses and attract non -retail jobs.
- Implement appropriate funding for landscape maintenance districts.
- Review & update contracts for waste hauling, towing and facility use.
- Adopt new purchasing policies.
- Update fee schedule.
- Install new financial management system.
6. A Well -Planned Community; Development Code Update, continue work on a comprehensive
revision of the City's Zoning Ordinance. (In May 2021, the City Council retained KTGY Group to
reflect efficient development regulations and processes and State law - the update is scheduled to
be completed in 2023).
7. A Creative & Active Community; expand the lineup of community events.
Page 69
0 M
City of West Covina FY 2022-23 Proposed Budget
General Fund
Prior Year Accomplishments
• Responded to the COVID-19 Pandemic; partnered with various organizations to provide our
residents convenient COVID testing at several locations in our community. Garnered donations for
the community.
• West Covina PD has installed Flock Safety automated license plate reading (ALPR) cameras in
strategic areas around the city in the pursuit of proactively addressing crime in the city.
• The city was excited to host its very first State of the City which was a complete success. The event
brought members of the community together.
• Completed installation of new play area at Friendship Park and Cortez Park.
■ moving forward with replacing the existing pour in place rubberized safety surfacing at Palmview,
Aroma and Walmerado parks.
■ West Covina Sportsplex; The City took charge of our beautiful sportsplex and managing the facility.
■ Installed a new bathroom at Shadow Oak Park (lower plateau area).
• Hosted our 1st Spring Festival working with our local nonprofits.
■ Initiated Development Code Update process.
■ Increased our unfunded reserves.
• Capital Improvement Program (CIP) project updates.
■ Completed Energy upgrade project with Alliance on retrofits and upgrades to city facilities and
equipment.
■ Approved contract with Conservation Corps to beautify medians along major corridors.
• Health Department: initiated Health Assessment Survey for the community.
• Hosted July 3rd Event at the Sportsplex.
■ Brought back summer concert series.
• Reopened city facilities including Community Centers. Brought back programming for youth and
seniors.
• Conducted Transit evaluation to provide better public transit services to our community.
■ Completed City Council Redistricting.
■ Approved MOU with all bargaining units, 3 year contract.
• Increased staffing for Police, Public Services (Maintenance) and Community Development
Department (Code Enforcement Division).
• Approved funding for new equipment and improvements to fire stations.
■ Received $100, 000 in federal grant funds for body -worn cameras.
Page 70
A
City of West Covina FY 2022-23 Proposed Budget
General Fund
Performance Measures
Taxable Assessed Value #1 9,351,074 9,700,600 10,000,000
Expenditures
1120-City Manager
Salaries
289,759 304,500 417,515
383,495
78,995
Benefits
220,813 221,500 233,878
181,750
(39,750)
Overtime
531 - 341
350
350
PERS UAL Payment
- 29,900 29,902
19,023
(10,877)
Materials & Services
49,065
57,100
Maintenance & Repairs
2,521
2,000
Utilities
576
600
Materials & Services Total
52,162
59,700
Allocated Cos���
Allocated Costs
85,442
85,400
55,418
54,600 (2,500)
1,089
2,000 -
1,199
600
06
57,200 ii
RS nnn
RS Ann -
Materials & Services 595,838 535,000 431,115 535,000 -
Major Changes
• An Assistant City Manager position was added in FY 2021-22.
• Expenditures have been adjusted to prior year actuals throughout.
Page 71
City of West Covina FY 2022-23 Proposed Budget
General Fund
1,400
1,200
0
L
~ 1,000
800
600
400
200
0
Administration Expenditures
FY 2020-21 Actual FY 2021-22 Original FY 2021-22 Estimate FY 2022-23 Budget
Budget
■ Salaries & Benefits ■ Materials & Services ■ Allocated Costs ■ Capital Assets
1130-City Council
Salaries & Benefits
52,590
51,200
49,847
49,467
(1,733)
Materials & Services
10,456
19,000
11,730
16,840
(2,160)
i-City Council Total
63,046
70,200
61,577
66,307
1120-City Manager
Salaries & Benefits
511,104
555,900
681,636
584,618
28,718
Materials & Services
52,162
59,700
57,706
57,200
(2,500)
Allocated Costs
85,442
85,400
85,400
85,400
-
1120-City Manager Total
648,708
rrr
1140-City Attorney
Materials & Services
595,838
535,000
431,115
535,000
-
Page 72 yV -;
1
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
The 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. The City Clerk's Office ensures that actions carried out at the Council Meeting are maintained
accurately and reflect the legislative history and in compliance with statutes and
regulations. 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.
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.
Page 73
uss cmiu
City of West Covina FY 2022-23 Proposed Budget
General Fund
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 !X_1
schedule.
The department continues to improve efficiency and customer service through the
implementation of the Laserfiche Electronic Document Management System (EDMS). The
implementation of Laserfiche will increase the accessibility to information for internal staff and the public.
Organization Chart
*Part -Time, unpaid
Full -Time
Assistant City Clerk 1 1 1 1 0
Deputy City Clerk 1 1 1 1 0
i
Part -Time
Intern 1 1 1 1 0
Page 74 9t,
City of West Covina FY 2022-23 Proposed Budget
General Fund
Goals and Objectives
1. 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.
2. Provide exceptional ongoing support to the City Council, staff, and the public
3. 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.
4. Update the City's Conflict of Interest Policy.
5. Serve as the City's Election Official for the upcoming 2022 General Municipal Election.
Accomplishments
• Prepared, published, and distributed 52 agendas and 26 agenda packets for the City Council,
Successor Agency; published and posted required legal notices; prepared minutes; and maintained
the legislative action of such meetings.
• 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.
■ Started to convert documents that require signatures to DocuSign to improve effectiveness both
internally and externally.
■ Received, processed and responded to 488 Public Records Act requests.
• Received and processed 34 claims for damages, 49 subpoenas, and 9 summons.
• Updated City's website to further increase transparency. Talk about the redistricting page.
■ Coordinated with consultant to begin the process of analyzing the City's municipal fees for service.
• Adopted new Council District Boundaries based on the data from the 2020 Census.
Performance Measures
L
Percentage of Public Records Act requests
received and fulfilled within 10 days of request.
Percentage of complete City Council Agenda
packets available online 5 days prior to Council
meeting. (Does not include Special Meetings).
Percentage of complete Subpoena for Records
fulfilled by the designated production date.
Percentage of Resolutions and Ordinances
posted online within 5 business days of
receipt.
#1
90%
87%
100%
#1
100%
100%
100%
#1
95%
94%
100%
#1
N/A
N/A
100%
Page 75
City of West Covina FY 2022-23 Proposed Budget
General Fund
Expenditures -
Salaries & Benefits
216,988
241,000
251,351
270,631
29,631
Salaries
164,492
173,500
172,041
192,381
18,881
Benefits
52,495
51,500
63,346
67,380
15,880
PERS UAL Payment
-
16,000
15,964
10,870
(5,130)
Materials & Services
104,286
116,200
222,677
251,982
135,782
Materials & Services
103,649
115,700
216,198
248,782
133,082
Maintenance & Repairs
638
500
6,479
3,200
2,700
Allocated Costs
21,132
21,100
21,100
21,100
-
Allocated Costs
21,132
21,100
21,100
21,100
-
Grand Total
r.
378,300
Major Changes
• Funding for the Election in FY 2022-23 was added.
• One-time funding for the Master Fee Study and Cost Allocation Plan was removed in FY2022-23.
• Funding for Docusign was included in the FY2022-23 budget.
• Funding for training was added this fiscal year.
600
v
c
� 500
0
F 400
300
200
100
0
City Clerk Expenditures
FY 2020-21 Actual FY 2021-22 FY 2021-22 FY 2022-23
Original Budget Estimate Budget
■ Salaries & Benefits ■ Materials & Services ■ Allocated Costs
Page 76
win �yi
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
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.
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 oversees the
business license function that is responsible for ensuring that all businesses maintain a current business
license and pay applicable taxes.
The department consists of six main functions.
Administration
Finance develops policy level guidance to provide direction to managers to oversee the operations of their
area. Finance also makes recommendations on financial policies and direction; establishes procedures to
ensure consistent and accurate application of policies; oversees the City's investment program, debt
program and long-term financial planning; and assistance with special projects.
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.
Budget ❑
Finance is responsible for preparing the annual operating budget, the five-year Capital
Improvement Plan, and the five-year financial forecast. The Department is responsible
for producing financial analysis for management and City Council so decision makers have a full
understanding of the financial consequences of decisions. The Department provides support to City
departments in the management of the budget by verifying appropriations for contracts and bid
PfSI (NI9 Page 77
City of West Covina FY 2022-23 Proposed Budget
General Fund
documents, processing budget transfers and carryover requests, and assisting with end of year
projections.
Accounting
Accurate accounting is essential in providing financial information to management, investors and the
public as part of the City's efforts to be transparent. Accounting includes both external and internal
customers. The services provided include cash receipting, accounts payable, accounts receivable, capital
assets, grant management, general ledger oversight. �• ••y�
Payroll �yi�Tyl�Iyi�Ty
The City operates on a bi-weekly payroll schedule thus paychecks are issued twenty-six
•IliTlliT�
times a calendar year. The Finance Department works closely with the Human Resources • •,___:
Department to ensure accurate processing of internal payroll status change forms for new
hires, merit increases, terminations and reclassifications. Finance processes bi-weekly
payrolls and other compensations to City employees and officials and posts payroll transactions to the
General Ledger. Staff is responsible for reconciling benefits monthly and pension contributions to the
California Public Employees' Retirement System (CaIPERS) after each pay cycle.
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.
Information Technology
Information 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.
Page 78
Finance
Finance Director
Senior Administrative
Assistant
nt Finance
Senior Purchasing
IT Manager
rector
Accountant Manager
countant
Account
IT Analyst
(2)
i
Clerk
Payroll
Senior
Computer
ecialist (2)
Account
Services
Clerk
Technician
Assistant*
Interns*
City of West Covina FY 2022-23 Proposed Budget
General Fund
Full -Time
Account Clerk
Accountant
Accounting Manager
Accounting Technician
Administrative Assistant I
Assistant Finance Director
Communications Technician
Computer Services Technician
Finance Director
Information Tech Analyst I
Information Technology Manager
Payroll Specialist
Purchasing Manager
Senior Account Clerk
Senior Accountant
Sr Administrative Assistant
Part -Time
Cable Production Assistant
Intern - It
Management Analyst I
Sr Communications Technician
Goals and Objectives
1 1
1
1 0
2 4
2
2 0
1 0
0
0 0
2 1
0
0 0
1 1
0
0 0
0 1
1
1 0
1 1
0
0 0
1 1
1
2 1
1 1
1
1 0
1 1
1
1 0
1 1
1
1 0
0 0
2
2 0
1 1
1
1 0
1 1
1
1 0
0 0
1
1 0
0 0
1
1 0
l4—"
0 0
1
1
0
0 0
2
1
-1
2 2
1
0
-1
0 0
1
1
0
1. Maintain and monitor the City's fiscal health.
2. Coordinate the exchange of Proposition A funds to generate General Fund revenue.
3. Receive Government Finance Officers Association's Certificate of Achievement for Excellence in
Financial Reporting Award Program for the Fiscal Year ended June 30, 2022.
4. Receive Government Finance Officers Association's Distinguished Budget Presentation Awards
Program for the Fiscal Year ended June 30, 2023.
5. Complete the Successor Agency reconciliation and secure repayment of all current and past
enforceable obligations.
6. Develop a plan to begin addressing the City's Other Post -Employment Benefits (OPEB) Liability.
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City of West Covina FY 2022-23 Proposed Budget
General Fund
7. Create/update desk policies and procedures for each job function within the Finance Department
to assist with training and succession planning.
8. Continue implementation of Fiscal Recovery Plan and submit quarterly to State Auditors.
9. Implement upgrade of financial software by June 30, 2023.
10. Implement upgrade of land management software by June 30, 2023.
Accomplishments
• Coordinated the exchange of approximately $2.8 million in Proposition A funds with another
agency resulting in $1.7 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.
■ Updated Financial Recovery Plan and submitted to the State Auditors for approval.
■ Reduced number of audit findings from five down to one.
• Updated City's purchasing policy.
■ Hired new Assistant Finance Director, IT Manager, Senior Accountant and Payroll Specialist.
■ Reorganized the department to increase efficiencies and provide continuity of operations.
• Solicited, evaluated, selected, and secured contract to upgrade the City's financial software.
■ Updated the City's Long -Range Financial Forecast.
• Completed grant reporting to ensure compliance with State and Federal requirements, including
the Coronavirus Local Fiscal Recovery Fund established under the American Rescue Plan Act.
• Brought collection of Transient Occupancy Tax in-house to save on the cost of outsourcing.
• Cross trained payroll duties to speed up the process and ensure continuity of operations.
• Successful completed seven separate audits including Metro Funds and AA Nutrition.
• Provided financial analysis throughout labor negotiations to aid in securing new agreements.
Performance Data
Percent of Actual Revenue within Original #1 -11% -8% -5%
Budget
Significant Audit Findings #1 5 1 0
Page 81
City of West Covina FY 2022-23 Proposed Budget
General Fund
Expenditures
1330-Finance Administration
Salaries
Benefits
Overtime
699,246 858,200
291,144 237,800
183 2,000
806,746 833,880 (24,320)
322,846 307,417 69,617
524 2,860 860
Materials & Services 1,030,396 762,000 659,518 1,165,380 403,380
Maintenance & Repairs 2,792 3,000 1,292 2,800 (200)
1340-Information Technology
Salaries & Benefits
Salaries 243,519 262,800 293,193 396,640 133,840
Benefits 63,058 60,700 77,166 83,412 22,712
Overtime 2,338 2,000 3,572 3,680 1,680
Fuel - - 275 280 280
Materials & Services 528,863 711,300 699,748 515,500 (195,800)
Utilities 71,235 127,900 85,310 82,700 (45,200)
Allocated Costs 345 2,200 2,200
Major Changes
• Part-time Management Analyst position has been removed and a part-time intern position was
upgraded to a full-time position in FY2022-23.
• Contract for sales tax auditing has been included under Materials & Services - this was previously
debited from Sales Tax revenue in the General Fund.
• Contract for business licenses under Materials & Services has been increased proportionally to
estimated revenue.
Page 82
wui miss,
City of West Covina FY 2022-23 Proposed Budget
General Fund
N 4,000
a
c
N 3,500
0
0
3,000
2,500
2,000
1,500
1,000
500
Finance Expenditures
FY 2020-21 Actual FY 2021-22 Original FY 2021-22 Estimate FY 2022-23 Budget
Budget
■ Materials & Services ■ Salaries & Benefits ■ Allocated Costs
PfSI (NB1 Page 83
City of West Covina FY 2022-23 Proposed Budget
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Page 84
of West Covina FY
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.
About
The Human Resources Department serves approximately 312 full-time personnel and 95 part-time and
limited -service 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:
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.
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:
- Case Management;
- Claims Administration;
- Litigation and Legal Defense Management;
- Employee Injury Prevention and Rehabilitation Programs;
- Workplace Safety Programs; and
Page 85
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of West Covina
FY
- Employee Outreach and Training Programs.
■ General Liability Insurance Program Administration:
- Case Management;
- Claims Administration;
- Litigation Defense and Tort Claims Management; and
- 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
andjudiciary capacityforthe 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.
Organization Chart
Page 86
of West Covina
FY
Full -Time
Administrative Assistant II
Human Resources Analyst I
Human Resources Director
Human Resources Manager
Human Resources Technician
Management Analyst I
Part -Time
Intern
Goals and Objectives
0 1
1
1 0
0 1
0
0 0
1 1
1
1 0
0 0
1
1 0
1 1
1
1 0
2 0
0
0 0
0 0 0 1 1
1. Continue to ensure workplace safety protocols are in place for City employees as we navigate the
COVID-19 pandemic.
2. 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.
3. Negotiate successor Memoranda of Understanding (MOU's) for the Fire Association.
4. Continue to update and revise the City's Personnel Rules to incorporate MOU changes as well as
changes in law, policy, and best practices.
5. Reduce workers' compensation claims and expenditures through better practices and procedures,
in conjunction with CJPIA.
6. Reduce general liability claims and expenditures through better practices and procedures, in
conjunction with CJPIA.
7. Ensure employees are receiving mandated trainings, such as 5B 1343 and AB 1825, to stay
compliant with laws.
8. Conduct an employee Wellness and Benefits fair to coincide with open enrollment to allow
vendors to provide updates and important communications regarding health plans and other
employee benefits.
9. Host an Employee Appreciation event for staff in the fall of 2022.
10. File Retention / Destruction Project
PfSI (NB1 Page 87
of West Covina
FY
Accomplishments
Negotiated 3-year successor Memoranda of Understanding (MOU's) through June 2024 for eight
(8) bargaining units with expired contracts.
• Reviewed more than 3,281 applications for 50+ recruitments.
■ Continued internship program, giving students the opportunityto gain valuable applied experience
and make connections in professional fields they are considering for career paths by placing 14
interns in various departments.
• Hired (2) Assistant City Managers, Finance Director, Assistant Finance Director, Deputy Director of
Public Services and IT Manager.
■ Completed Benefits Open Enrollment for Plan Year 2022 for all Full -Time employees in Fall of 2021.
■ Minimum wage increases per SB 3 (Leno Chapter 4), $15.00 per hour effective January 1, 2022.
Performance Data
COVID Positive Cases #1, 4, 6 102 44 0
Workers Compensation Loss Rate per $100 of Payroll
Open Liability Claims
Expenditures
#5 $3.41 $4.37
#32 16 48
$4.46
32
1401-HR Commission
978
1,600
309
3,143
1,543
Salaries & Benefits
978
1,600
309
Salaries
950
1,500
300
3,090
1,590
Benefits
28
100
9
53
(47)
1430-Human Resources
909,896
664,600
823,130
790,954
126,354
Salaries & Benefits
00•
456,700
510,457
Salaries
317,635
317,400
341,599
384,281
66,881
Benefits
120,371
110,200
139,790
148,248
38,048
Overtime
3
0
0
0
0
PERS UAL Payment
0
29,100
29,068
21,740
(7,360)
Materials & Services
447,658
183,700
Materials & Services
443,543
181,500
285,487
207,925
26,425
Maintenance & Repairs
3,715
2,200
2,090
3,000
800
Utilities
400
0
896
1,560
1,560
Allocated Costs
24,229
00
24,200
24,200
r
Allocated Costs
24,229
24,200
24,200
24,200
0
Page 88
A
of West Covina
FY
Majoror Changes
• Added funding for employee training.
• Legal fees have been reduced due to the end of labor union negotiations in FY2021-22.
N 1,000
900
0 800
L
~ 700
500
400
300
200
OUD]
0
HR Expenditures
FY 2020-21 Actual FY 2021-22 Original FY 2021-22 Estimate FY 2022-23 Budget
Budget
■ Salaries & Benefits ■ Materials & Services ■ Allocated Costs
APage 89
City of West Covina FY 2022-23 Proposed Budget
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Page 90
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
The Police Department has a proud history of integrity and service. The Police Department has an
authorized full-time workforce of 102 sworn officers and 49 civilians (including 17 Dispatchers who handle
calls for both Police and Fire). 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, Administrative & Investigative, and
Administration.
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
Q patrol officers, this division includes reserve officers and the West Covina Police
Q Volunteers who perform non -hazardous duties. Under the Community Service Area
Q 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.
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City of West Covina
FY 2022-23 Proposed Budget
General Fund
Administrative & Investigative 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.
Investigations 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.
Page 92
w�si �xi
Police Department
Police Chief
Police Admin Sew. Mgr
Senior Admin.
Asst,
Adinin.
AssiSt
ADMINISTRATIVE 8
INVESTIGATIVE
DIVISION
Captain
ADMINISTRATION DIVISION SUPPORT INVES
LT (PRSI I, PRSI)
ho
COMMUNIATIONS
Communications Mgr.
Supervisor (4)
Senior Operatior(4)
Dispatcher(10)
PERSONNEL&RAININGort
SOF '
CPL
\CKG ROU N OS/, KROOL
SOURCE
q ECRU ITING OFFICERS
RECORDS BUREAU
YOUTH Records Supervisor
:PLORERS
PRSII(4), PRSI(6)
SPECIAL
NFORCEMENT
TEAM
SGT, CPL, OFF
(5)
PATROL DIVISION
Captain
LT (4)
SGT(7)
CATIONS
CPL(7)
IT
OFF (37)
CSO (7)
TRAFFIC UNIT
SGT
JAIL
CPL
OPERATIONS
Lead jailer
OFF (2)
Jailer(5)
Parking Enforecemt
(OFF 2)
Cadets(K)
Division
Support/TCkets
Office Aide
VVESTCONNA
POLICE RESERVES
POLICE
Field Enforcement
VOLUNTEERSPI
and Support
CRIME AGAINST CRIMES AGAINST
PERSONS PROPERTY
ST, CPL (4), OFF (3). SET, CPL, OFF(3), CSO
Vic Adv (2), Code Eng. Sup.
.............�.� PROPERFYROOM
Crim. Justice EVIDENCE
!search Analyst CS0(2)
City of West Covina
FY 2022-23 Proposed Budget
General Fund
Full -Time Sworn
Corporal
17
17
17
17 0
Lieutenant
6
6
6
6 0
Officer
61
53
57
57 0
Police Captain
2
2
2
2 0
Police Chief
1
1
1
1 0
Police Officer Recruit
0
0
6
6 0
Sergeant
13
13
13
13 0
TotalFull-Time Sworn
00
Full -Time
Administrative Assistant 1
1
1
0
0 0
Code Enforcement Supervisor
1
1
1
1 0
Communications Manager
1
1
1
1 0
Communications Supervisor
4
4
4
4 0
Community Services Officer
11
11
8
8 0
Criminal Justice Res Analyst I
1
1
1
1 0
Forensic Specialist Supervisor
0
0
1
1 0
Jailer
6
6
6
6 0
Lead Jailer
1
1
1
1 0
Police Admin Svcs Manager
1
1
1
1 0
Police Records Manager
0
0
1
1 0
Police Records Specialist 1
6
6
3
3 0
Police Records Specialist II
4
4
4
4 0
Police Records Supervisor
1
1
0
1 1
Public Safety Dispatcher
10
10
8
8 0
Senior Software Developer
2
0
0
0 0
Software Developer
6
0
0
0 0
Software Development Manager
1
0
0
0 0
Sr Administrative Assistant
2
2
2
2 0
Sr Communications Operator
3
3
4
4 0
User Support Specialist
1
1
1
1 0
Victim Advocate
1
1
1
1 0
Page 94
1��
City of West Covina
FY 2022-23 Proposed Budget
General Fund
Part -Time
Administrative Aide
0
0
3
3 0
Office Aide III
0
0
2
2 0
Pd Lieutenant - Level 1 Resery
0
0
1
1 0
Pd Officer - Level 1
0
0
1
1 0
Pd Reserve Commander
0
0
1
1 0
Pd Reserve Sergeant - Level 1
0
0
1
1 0
Sr Communications Operator
1
1
1
1 0
Limited Service PT
Police Cadet
0
0
7
7 0
■ A Forensic Specialist Supervisor and Police Records Manager positions were added mid -year
FY2021-22.
■ 10 Sworn officers were approved with the adoption of the FY 2021-2022 Budget. For 2022-2023,
staffing needs remained consistent.
■ Three Community Service Officers, two Dispatchers, and three Records Specialists have been
frozen the past two fiscal years and were removed from the position listing in FY 2021-2022.
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.
1. Continue to focus on the core mission of providing front-line law enforcement services to the
community.
a) Work to provide quality safety services and traffic enforcement within the limits of available
resources with the goal of reducing crime.
b) 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.
c) Explore opportunities to expand and improve volunteer, intern and Reserve programs, to meet
department needs and enhance cost effective employment experiences.
d) Rapidly respond to mental health cases and homelessness, by continuing two dedicated "HOPE"
Officer positions.
2. Continue technology investments to demonstrate transparency and improve department operations.
a) Implement new body -worn camera system.
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City of West Covina FY 2022-23 Proposed Budget
General Fund
b) Continually update the public using the Department website and social media sites.
3. Maintain current standards of training excellence.
a) Prioritize training needs through the chain of command, determining what is mandatory, vital, and
cost-effective.
b) Pursue available training reimbursements.
c) Complete an updated training plan for WCPD personnel.
Accomplishments
• West Covina police officers work extraordinarily efficiently and effectively. They handle about 200
incidents per day. The department continued its focus on front-line law enforcement and crime
prevention activities to improve public safety.
• The Department implemented technology improvements to increase efficiency and improve the
delivery of safety services to the community. The Department deployed electronic citation writer
devices, electronic collision reporting, implemented an automated license plate reader (ALPR) camera
system, secured grant funds for a software system to automate the submission of collision data to the
State, and for a body -worn camera system. Additionally, about $3 million in federal Coronavirus
Recovery funds were used to purchase new radios for the Police and Fire Departments.
• Parts of the Department were restructured, adapting and improving the organization of work.
Positions created were Internet Crimes Against Children (ICAO) Detective, a civilian Records Manager,
and a civilian Forensics Manager.
■ The Department demonstrated its ongoing commitment to transparency and community
engagement. The Department published an Annual Review report with detailed information on many
WCPD functions, services, and accomplishments. WCPD's social media pages kept residents informed
about events, crime information, and police operations.
• The Department continued recruitment and hiring efforts. In FY 2021-22, the City Council authorized
the addition of 10 Police Officer positions, to help address staffing and service needs. In the past year,
the department conducted many recruitments and filed 32 positions.
■ Two dedicated HOPE (Homeless Outreach & Park Enforcement) Officers focused on safety at City parks
and addressing homeless issues. Working in cooperation with regional homeless services providers,
WCPD's HOPE Officers made 1,497 individual contacts, cleared/removed 230 encampment sites, and
successfully connected 514 individuals with homeless related services. Additionally, HOPE Officers
issued 34 citations and made 75 arrests for crimes committed.
• The Department continued its excellent record of using special funds to improve public safety and
police operations. Items funded last year included a School Resource Officer (SRO) position to focus
on tobacco prevention at middle schools, vehicles and vehicle mounted equipment, an automated
collision data submittal system, a body -worn camera system, and more. These specially funded items
totaled about $4 million, all without burdening the City General Fund or local taxpayers.
Page 96
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City of West Covina FY 2022-23 Proposed Budget
General Fund
Performance Measures
Dispatched calls for service
Officer -initiated contacts
Felony arrest
Misdemeanor arrest
Traffic citations
Contacts by HOPE Officers
Homeless encampments cleared
Public information updates published on
Department social media
Training reimbursement revenue received
Expenditures
#1
62,456
59,953
#1
18,898
8,173
#1
690
1,142
#1
701
1,306
#1
1,984
2,533
#1
867
1,497
#1
113
230
#2
200
200
#3
$51,110
$40,000
Salaries & Benefits
22,711,267
21,413,100
24,257,150
25,058,413
3,645,313
Salaries
11,832,529
11,378,500
12,182,969
13,215,365
1,836,865
Benefits
8,464,201
7,894,100
8,472,159
7,752,375
(141,725)
Overtime
2,414,538
1,526,000
2,987,505
3,125,240
1,599,240
PERS UAL Payment
-
614,500
614,517
965,433
350,933
Materials & Services
1,155,796
1,284,800
1,560,345
1,476,020
191,220
Materials & Services
785,496
906,100
1,116,224
998,170
92,070
Fuel
295,168
272,500
383,933
391,050
118,550
Utilities
64,627
92,700
47,806
72,700
(20,000)
Maintenance & Repairs
10,506
13,500
12,382
14,100
600
Allocated Costs
1,215,116
1,312,400
1,178,262
1,310,097
(2,303)
Allocated Costs
1,215,116
1,312,400
1,178,262
1,310,097
(2,303)
Page 97
City of West Covina FY 2022-23 Proposed Budget
General Fund
Major changes
• Salaries increased due to the annual base salary increase and additional sworn personnel. Salaries
and overtime were analyzed and projected to reflect the actual expense incurred based on the
current year estimate and prior year's average expense.
• Decrease in benefits is due to changes in Memorandum of Understanding (MOU) for the Police
Officers' association (WCPOA) & Non -Sworn Safety effective July 1, 2021, through June 30, 2024
• Increase in materials & services is due to an increase in training, uniforms, and contractual services
• Allocated cost consists of fuel, vehicle maintenance, and vehicle replacement cost. Increase is due
to an increase in fuel prices and fleet size
• A major contractual service consists of a crossing guard services which is part of a cost sharing
opportunity. The city shares the cost of the School Resource Officers (SROs) and crossing guard
services with local school districts.
N 30,000
v
c
m
N
0 25,000
L
f-
20,000
15,000
10,000
5,000
0
FY 2020-21 Actual
Police Expenditures
FY 2021-22 Original FY 2021-22 Estimate FY 2022-23 Budget
Budget
■ Salaries & Benefits ■ Materials & Services ■ Allocated Costs ■ Capital Assets
Page 98
wsss mmu
City of West Covina
FY 2022-23 Proposed Budget
General Fund
Expenditures by Division
3110-Police Administration
Salaries & Benefits
4,069,953
3,889,300
3,897,433
4,342,207
452,907
Materials & Services
880,513
1,032,100
1,221,689
1,131,090
98,990
Allocated Costs
30,300
8,000
5,613
18,638
10,638
3110-Police Administration Total
4,980,767rr
3115-Jail
Salaries & Benefits
472,453
522,600
527,642
573,051
50,451
3116-Dispatch M
Salaries & Benefits 1,719,068 1,669,400 1,873,380 2,005,430 336,030
3120-Patrol
Salaries & Benefits 10,875,281 10,335,800 11,844,955 11,778,671 1,442,871
Materials & Services 192,233 180,000 250,581 255,220 75,220
Allocated Costs 1,108,902 1,278,800 1,148,151 1,211,175 (67,6251
3121-Traffic
Salaries & Benefits
935,940
1,007,700
788,515
994,746
(12,954)
Materials & Services
2,300
2,700
1,627
1,660
(1,040)
Allocated Costs
-
600
-
-
(600)
3125-Community Enhancement
Salaries & Benefits
61,864
41,700
57,249
46,713
5,013
3130-Investigations
M.
Salaries & Benefits
3,259,444 2,849,700 3,763,077 3,894,983 1,045,283
Materials & Services
80,156 70,000 86,448 88,050 18,050
Allocated Costs
75,913 25,000 24,498 80,284 55,284
3131-Special Enforcement Team
Salaries & Benefits 1,317,264 1,096,900 1,504,899 1,422,612 325,712
Materials & Services 594 - - - -
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City of West Covina FY 2022-23 Proposed Budget
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Page 100
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
The Fire Department is comprised of a combination of dedicated career firefighters and 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, 2021, to December 31, 2021, the Fire Department responded to a total of 9,292 reported
emergency incidents that originated from 9-1-1 calls. Emergency responses included; 6,438 calls for
medical assistance, 2,249 calls for public assistance, 247 false alarms, 111 hazardous conditions, 234fires,
and 13 other type calls, for a total estimated fire loss of $2,084,735.00. The average response time to all
incidents was 8 minutes and 53 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
The Fire Department has five basic functional responsibilities which are described below:
�%% Page 101
City of West Covina FY 2022-23 Proposed Budget
General Fund
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. If
■ 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 forfire 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 for fire, 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 five 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.
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City of West Covina FY 2022-23 Proposed Budget
General Fund
■ 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 Planning
• 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 00
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.
Training
■ 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 mandate.
wsn cmiu Page 103
Fire
FIRE CHIEF/LEA
SENIOR �� MANAGEMENT
ADMINISTRATIVE ANALYST
ASSISTANT
ADMINISTRATIVE AIDE C' FIRE PROTECTION
SPECIALIST *
FIRE PROTECTION I I ADMINISTRATIVE AIDE
SPECIALIST
FANT FIRE CHIEFS 9M
(3) BKK
Shift A/B/C
STATION 1
Engine (3)
Rescue Ambulance (2)
STATION 2
Truck (4)
Rescue Ambulance (2)
STATION 3
Engine (3)
STATION 4
Rescue Ambulance (2)
Engine (3)
STATION 5
Engine (3)
City of West Covina FY 2022-23 Proposed Budget
General Fund
Full -Time Sworn
Assistant Fire Chief
Fire Captain
Fire Chief
Fire Engineer
Firefighter
Full -Time
Administrative Aide
Fire Protection Specialist
Management Analyst I
Senior Account Clerk
Sr Administrative Assistant
Part -Time
Fire Protection
Goals and Objectives
3
3
3
3 0
15
15
16
15 -1
1
1
1
1 0
15
15
15
15 0
3
3
9
9 0
33
33
27
27 0
1 1
2
2 0
1 1
1
1 0
1 1
0
1 1
1 1
0
0 0
1 1
1
1 0
0
0
El
1. 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.
2. Continue to provide the highest level of safety precautions response readiness and cooperation
with all organizations during the COVID-19 pandemic.
3. Maintain a high level of operational readiness through enhanced training and development that
will ensure prompt and efficient emergency response to all emergencies.
4. 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.
5. 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.
wsn cmiu Page 105
City of West Covina FY 2022-23 Proposed Budget
General Fund
6. 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.
7. 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.
8. Provide quality fiscal management in developing specifications, procurement, maintenance, and
repairs for vehicles, apparatus, facilities, and firefighting equipment.
9. Establish an outreach/marketing program to residents and business and increase enrollment in
the City's Ambulance Subscription Program including the development of new program materials,
advisements, community partnerships, and promotion events.
10. 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.
11. Host the 4th 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 4th
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).
12. Complete annual inspections on all business that have not been inspected for fire and life safety.
13. Train 2 additional members to the level of Hazard Material specialists and train additional 10
members to Urban Search and Rescue specialists.
14. Continue fire station improvements.
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 assess 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.
■ Responded to the COVID-19 pandemic working closely with federal, state and local partners.
Assisted with local response for testing and education.
■ Completed fire station safety concerns by repairing, diesel exhaust capture equipment, repaired
broken apparatus bay doors, secured bay door openings for structural support.
■ 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,
Page 106
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City of West Covina FY 2022-23 Proposed Budget
General Fund
or injured persons.
• Continued to utilize Enhanced data collection methodologies to identify emergency service
improvement opportunities, for fire prevention and fire recovery.
• Implemented a data collection and management system to maintain our fire protection system
compliance with business in the city.
• Continued our 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.
• Responded to 52 different mutual aid wildland responses with, engine companies, Fireline EMTs,
Field Observers, Chief Officers, specialized Urban Search and Rescue teams.
■ Competed implementation and training of 2019 FEMA Assistance to Firefighters (AFG) grant
award that replaced two ambulance gurneys, patient loading devices and three CPR devices.
■ Competed implementation and training of 2019 FEMA State Homeland Security Program (SHSP)
Grant and replaced and update Urban Search and Rescue equipment for technical rescue.
■ Obtained CAL-OES mutual AID Fire Engine Type 6 resource.
■ Purchased Fire Engine Type 3 Resource
• Completed new roof repairs to Fire Stations #2 & #4, parking lot replacement Fire Station #4.
■ Interior and Exterior painting, flooring, and countertops of Fire Stations #2 & #4.
• Full staffing in all ranks of Fire Suppressions operations section of the Fire Department.
• Placed an order fortwo new Fire Department Rescue Ambulances. Anticipated delivery May 2023.
■ Placed an order fortwo new Fire Department Type 1 Fire Engines and 1 Fire Truck (Quint Capable),
anticipated delivery April and June 2023, respectively.
Performance Measures
Total number of emergency responses that #2 8,783 9,292 N/A
originated from 9-1-1 calls
Average response time to incidents #2 6 minutes 8 minutes 8 minutes
and 43 and 53
seconds seconds
Page 107
City of West Covina FY 2022-23 Proposed Budget
General Fund
Expenditures
Salaries & Benefits
18,038,433
14,876,900
18,296,242
18,435,699
3,558,799
Salaries
7,629,673
7,307,200
7,548,962
7,859,180
551,980
Benefits
5,991,835
5,298,400
6,320,034
5,514,317
215,917
Overtime
3,311,852
1,830,000
3,299,842
3,356,760
1,526,760
Mutual Aid Overtime
1,105,073
214,500
896,198
1,138,225
923,725
PERS UAL Payment
0
226,800
231,206
567,217
340,417
Materials & Services
1,548,906
1,244,000
1,370,819
1,171,618
(72,382)
Materials & Services
1,318,706
1,003,400
1,143,944
921,238
(82,162)
Fuel
90,552
109,200
134,388
136,880
27,680
Utilities
81,747
77,700
83,059
83,400
5,700
Maintenance & Repairs
57,902
53,700
9,428
30,100
(23,600)
Capital Assets
0
0
29,995
0
0
Capital Assets
0
0
29,995
0
0
Allocated Costs
842,884
868,300
908,243
936,800
68,500
Allocated Costs
842,884
868,300
908,243
936,800
68,500
Grand Total
i
00
20,605,299
Major Changes
■ Salaries are increased based on funding current memorandums of understandings for the Fire
Department, there are also anticipated step increases reflected in the estimate.
■ Overtime salaries were analyzed and projected to reflect the actual expense incurred based on the
current year estimate and prior years' average, additionally there is a consideration of COLA
increases.
■ Expenditures have been adjusted to prior year actuals throughout.
N 25000
0
20000
0
F 15000
10000
5000
0
Fire Expenditures
FY 2020-21 Actual FY 2021-22 FY 2021-22 FY 2022-23
Original Budget Estimate Budget
■ Salaries & Benefits ■ Materials & Services ■ Allocated Costs
■ Debt Service ■ Capital Assets
Page 108
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City of West Covina FY 2022-23 Proposed Budget
General Fund
3210-Fire Administration
Salaries & Benefits
Materials & Services
Capital Assets
Allocated Costs
3230-Fire Prevention
Salaries & Benefits
Materials & Services
Allocated Costs
3240-Emergency Services
Salaries & Benefits
Materials & Services
20,273,588
16,798,400
20,364,025
20,327,613
3,529,213
17,939,620
14,768,500
18,132,545
18,307,995
3,539,495
1,491,083
1,161,600
1,293,242
1,082,818
(78,782)
0
0
29,995
0
0
842,884
868,300
908,243
936,800
68,500
145,367
173,100
224,493
198,804
25,704
98,812
108,400
163,697
127,704
19,304
46,555
64,700
60,796
71,100
6,400
0
0
0
0
0
11,268
17,700
16,781
17,700
0
0
0
0
0
0
11,268
17,700
16,781
17,700
0
Page 109
City of West Covina FY 2022-23 Proposed Budget
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Page 110
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
The Public Services Department was created in October 2018 as a result of reorganizing the Public Works
Department and merger with the Community Services Department. The Public Services Department is
comprised of two divisions: Community Services and Public Service 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 Cityfleet, 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 37 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.
The Public Services Department is divided into the following divisions:
wsn cmiu Page 111
Public Services
Assistant City Manager/
Director of Public Services**
Public Services Deputy Public
-............ r
Manager Services Director
Services
Coordinator (4)
Pubic Services
Day Care
Superintendent
Director*(3)
Administrative
Day Care
Assistant II
Teacher* (6)
Management
Recreation Site
Analyst I
Coordinator* (8)
Maintenance
Recreation
Services
Leader* (38)
Coordinator(3)
Electrician 11
Recreation
Assistant*
Electrician I
Admin Assistant
Equipment
Admin Assistant
Operator
II
Assistant III J Head Cook
Maintenance 0 Assistant Cook*
Leadworker
Senior
Maintenance
Worker
Maintenance
Assistant*
Maintenance
Worker 11 (16)
City of West Covina
FY 2022-23 Proposed Budget
General Fund
Full -Time
Administrative Assistant 1
1
2
1
1
0
Administrative Assistant 11
2
1
2
2
0
Assistant City Manager
0
0
Building Maintenance Leadworker
1
1
1
1
0
Community Services Coordinator
2
2
4
4
0
Contract Coordinator
1
1
0
0
0
Electrician 1
0
0
1
1
0
Electrician 11
1
1
1
1
0
Electrician Leadworker
1
1
0
0
0
Equipment Operator
1
1
1
1
0
Fleet Services Coordinator
1
1
0
0
0
Head Cook
1
1
1
1
0
Maintenance Leadworker
3
3
0
2
2
Maintenance Services Supervisor
1
1
0
0
0
Maintenance Svcs Coordinator
0
0
3
3
0
Maintenance Worker II
6
6
16
22
6
Maintenance Worker III
0
0
0
4
4
Management Analyst 1
1
1
1
1
0
Office Assistant 11
0
0
1
1
0
Operations Technician
1
1
0
0
0
Public Services Deputy Director
0
0
1
1
0
Public Services Manager
1
1
1
1
0
Public Services Superintendent
1
1
1
1
0
Recreation Services Supervisor
1
1
0
0
0
Senior Account Clerk
1
1
0
0
0
Senior Maintenance Worker
0
0
1
1
0
Part -Time
Assistant Cook
1
1
1
1
0
Maintenance Assistant
0
0
1
1
0
i
Limited Service PT
Day Care Director
0
0
3
3
0
Day Care Teacher
0
0
6
6
0
Recreation Assistant
0
0
1
1
0
Recreation Leader
0
0
38
38
0
Recreation Site Coordinator
0
0
8
8
0
Page 113
City of West Covina FY 2022-23 Proposed Budget
General Fund
Department Goals and Objectives
1. Continue to provide the highest level of service, while maintaining fiscal responsibility in providing
new special events, volunteer opportunities, and promotion of community activities.
2. Focus on partnerships with organizations in the West Covina Community Service Group and begin
to offer community volunteerism opportunities and events in the City of West Covina.
3. Continue to work with Sports Council and youth sport groups to provide athletic opportunities for
residents.
4. Re-establish the vital recreation and community service programming that was curtailed due to
the COVID-19 pandemic.
5. Work on reestablishing daily operations and focus on increasing revenues to offset fees for
Community Services through donations, rentals, and leisure classes, programs, and services.
6. Increase marketing efforts as facilities begin to reopen for all classes, programs and events through
flyers, Reintroduce Discover Newsletter & Community Recreation Guide. Improve communication
and online visibility with enhancements to the City website and social media channels. Improve
branding throughout programs.
7. Oversee development and implementation of the City's five-year Capital Improvement Program
(CIP) projects.
8. Oversee department operations to ensure essential services are provided and the City's
infrastructure is maintained.
9. Research grant opportunities to fund street, park, landscape, safety, conservation, and
environmental programs/projects. Focus on funding opportunities, especially regional, for the
rehabilitation of the GalsterTrail and its extension to the Schabarum Trail.
10. Conduct a Request for Proposals for transit services, informed by consultant evaluation
11. Manage and monitor South Coast Air Quality Management District (SCAQMD) (AB2766)
subvention funds.
12. Submit application for Tree City USA Recertification.
13. 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.
14. Continue to promote and educate residents about the California Refund Value (CRV), Sharps
collection, and low-income senior citizen discount waste collection programs.
15. Continue to complete all graffiti abatement requests within the 48-hour response window.
16. Continue sewer manhole roach abatement.
17. Complete Maintenance and Servicing improvements for Proposition A County Park Bond Funded
project, including improvements to the Del Norte Dog Park
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City of West Covina FY 2022-23 Proposed Budget
General Fund
Department Accomplishments
• Established an Adopt -A -Senior sponsorship program. Successfully secured monetary donations to
be used to provide meals for seniors currently on the meal program service.
• Successfully carry -out the collaborative homeless plan implementation grant along with four City
partners: Covina, Azusa, Glendora, and Duarte.
• Applied for Prop 68 Per Capita funds to replace the playground at Cortez Park. Awarded $244,109.
Construction is underway and will be completed in the current year.
• The Senior Services Division reintroduced in -person activities for seniors with events celebrating
Thanksgiving, New Year's, Valentine's Day, St. Patrick's Day, and an Easter Egg Hunt.
■ Staff collaborated with local restaurants such as Fujin Ramen to provide hot donated meals to
senior program participants.
■ Community Services Division hosts monthly LA Regional Food Bank Distribution providing non-
perishable food bank boxes to 300 seniors monthly.
■ The Go West Shuttle provided service to over 12,187 passengers, while Dial -A -Ride service
provided approximately 6,300 rides to West Covina residents. The shutdown resulting from COVID
negatively impacted ridership.
• Retain a consultant to evaluate current transit services, including alignments.
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 was in compliance.
• Staff administered agreements and provided technical assistance to the City's 12 CDBG-funded
sub -recipients for Fiscal Year 2021-2022 which included services such as food banks, fair housing
services, senior nutrition, senior case management, homeless services, and subsidies for childcare.
• Completed and submitted the CDBG One -Year Action Plan (FY 2021-2022).
Applied for and received "Tree City USA" recertification for the 40th 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.
• The Senior Meals Program transitioned from congregate to meal delivery/drive-thru service during
the COVID-19 pandemic. Program participation increased dramatically, serving 250 West Covina
residents weekly by drive-thru and home delivery.
■ Implemented a safe way to provide AARP tax services to low-income West Covina senior residents
following all COVID safety procedures.
• Secured an additional $276,561 in funding for the Senior Meals Program through the County.
• COVID-19 testing sites were hosted at City Hall, Cameron Park, Cortez Park, and Shadow Oak Park.
■ Through the CARES Act, an additional $709,140 in CDBG-CV funds was received.
• Received over $100k in Proposition A Funds for self -reporting to the National Transit Database.
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City of West Covina FY 2022-23 Proposed Budget
General Fund
■ Completed improvements for Proposition A, County Park Bond Funded projects, including
replacement of woodchips with new rubberized surfacing of tot lots at Aroma, Palm View, and
Walmerado Parks.
■ Completed project to install new fully accessible playground equipment, fitness equipment, and
other amenities at Friendship Park funded with CDBG funds.
■ Applied for and was award a grant through the National Parks and Recreation Association to
conduct a fitness program for seniors at Palm View Center.
Community Services
The Community Services Division operates one nature center, one senior center, one licensed day care,
two community centers, one equestrian center, one splash pad, one skate park, one roller hockey center,
and ten athletic facilities, as well as the West Covina Sports Complex.
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.
This year's community events are as follows:
• Memorial & Veterans Day Ceremonies
■ Movies in the Park —The Plaza West Covina
• Summer Concert Series — Corporate Sponsors
• Volunteer Recognition Luncheon — Intervalley Health Plan
■ West Covina Senior Center Events — Corporate Sponsors
■ Parents' Place Family Festival
• Tree Lighting Ceremony and Snow Event
■ Spring Festival
■ Easter EggHunt— Kiwanis
• Independence Day Celebration
National Night Out with West Covina PD
• Centennial Birthday Celebration
Children's Christmas Parade - Kawanis
The Division also provides the general administration to direct, oversee, and support operations,
including:
■ Production of the Community Recreation Guide.
■ 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.
Page 116
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City of West Covina FY 2022-23 Proposed Budget
General Fund
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 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.
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:
• CDBG
■ Capital Improvement Projects (CIP)
• Sports Council
During Fiscal Year 2021-22, 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.
APage 117
City of West Covina FY 2022-23 Proposed Budget
General Fund
Performance Measures
Adult Drop -In basketball & volleyball
4,042
-
Adult sports participants served
130
-
Youth Drop -in game room
12,000
-
Youth Drop -in gym
3,000
-
Facility Bookings- Cameron Community Center
East Gym
762
625
266
West Gym
528
453
243
Multi -Purpose Room
76
90
23
Cameron Community Center Total
1,366
1,168
532
Shadow Oak
Park Pavilions
Cameron Park
81
43
2
Cortez Park
58
41
1
Del Norte Park
62
31
-
Friendship Park
7
2
-
Gingrich Park
2
3
-
Galster Park
22
12
-
Orangewood Park
-
-
1
Palm View Park
61
20
-
Shadow Oak Park
26
20
1
Park Pavilion Totals
319
172
5
Recreation class registration (Cameron)
4,689
-
Child Care Programs (4 sites) 17,071 -
Passport Services
Passport Processing Fee 289 16
Page 118
City of West Covina FY 2022-23 Proposed Budget
General Fund
Public Service Maintenance
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.
Street and Sewer
This section repairs and maintains streets, sidewalks, traffic signals, lighting, and sewer and storm drain
systems. It provides contract administration for the street sweeping and solid waste collection programs
and assists other City departments with various projects.
Parks Maintenance
This 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.
Equipment Maintenance
This 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.
Graffiti Abatement Services
This 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
surfaces damaged by graffiti.
Environmental Services
This 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.
Page 119
wssr cmi��
City of West Covina FY 2022-23 Proposed Budget
General Fund
Performance Measures
Maintenance
City Facility Maintenance - All Others
51
126
91
City Facility Repair Request Police Department
15
44
45
City Facility Repair Request Fire Department
11
47
77
City Park - Dog Bag devices empty
-
1
-
City Park Community Centers
59
85
47
City Sidewalk Issues
56
82
74
City Sports Facilities
15
22
68
Damaged or Missing Street Sign
18
71
66
Discarded Trash Item - Illegal
63
356
421
Dog Park
-
8
18
Electrical Issues at City facilities
15
48
43
Fallen Branch or City Tree
25
96
281
Graffiti
3,103
2,841
4,073
Manholes and Cleanouts
5
10
38
Other
84
301
151
Park Irrigation Issues
57
82
89
Pot Holes or Damages to Street
105
214
105
Restrooms in Parks
22
7
50
Sewer Orders
1
6
16
Slow Drainage/Lateral Stoppage
3
48
27
Storm Drain/Catch Basin
4
18
22
Street Lights Owned and Maintained by SCE
-
7
14
Street Lights owned by the City
18
37
60
Traffic Signal Lights
7
149
226
Trash in City Parks
41
85
92
Tree Trim Request
234
646
432
Water Fountain - City Parks
-
7
9
Weeds & Overgrown Vegetation
10
65
120
Page 120 R3
City of West Covina FY 2022-23 Proposed Budget
General Fund
Public Services
Department Expenditures
Salaries & Benefits
961,544
1,722,700
1,367,061
2,041,365
318,665
Salaries
687,468
1,411,800
954,696
1,597,493
185,693
Benefits
242,988
252,400
317,471
336,833
84,433
Overtime
20,371
9,700
46,048
51,110
41,410
PERS UAL Payment
10,717
48,800
48,846
55,929
7,129
Materials & Services
3,088,967
3,736,700
3,008,258
3,911,610
174,910
Materials & Services
2,027,707
2,561,500
1,816,959
2,632,150
70,650
Utilities
1,035,592
1,082,200
1,123,960
1,173,300
91,100
Maintenance & Repairs
22,671
90,800
60,204
98,900
8,100
Fuel
2,997
2,200
7,135
7,260
5,060
Allocated Costs
105,040
133,800
106,249
86,700
(47,100)
Allocated Costs
105,040
133,800
106,249
86,700
(47,100)
Major Changes
• Overtime salaries were increased to agree to current year actual estimate.
• Funding was included for expected increase in utility expenses, particularly water and electricity
charges.
• Expenditures have been adjusted to prior year actuals throughout.
N 7,000
M 6,000
0
L
~ 5,000
4,000
3,000
2,000
1,000
0
Public Services Expenditures
FY 2020-21 Actual
FY 2021-22 Original FY 2021-22 Estimate FY 2022-23 Budget
Budget
■ Materials & Services ■ Salaries & Benefits ■ Allocated Costs ■ Capital Assets
Page 121
City of West Covina FY 2022-23 Proposed Budget
General Fund
Public Services
Expenditures by Division
3125-Community Enhancement
Materials & Services - - - 3,500 3,500
4140-Maintenance Service
Salaries & Benefits
114,836
100,300
116,432
168,516
68,216
Materials & Services
61,369
74,500
77,872
80,500
6,000
Allocated Costs
5,877
11,200
5,900
5,900
(5,300)
40-Maintenance Service Total
182,081
186,000
200,204
4142-Park Maintenance
Salaries & Benefits
27,119
64,900
24,322
44,345
(20,555)
Materials & Services
1,447,608
1,662,300
1,369,631
1,607,590
(54,710)
Allocated Costs
35,183
75,500
35,200
35,200
(40,300)
4142-Park Maintenance Total
1,509,910
1,802,700
4144-City Buildings
Salaries & Benefits
66,445
85,900
101,490
169,018
83,118
Materials & Services
690,038
837,800
887,484
910,100
72,300
Allocated Costs
34,534
36,700
34,500
34,500
(2,200)
4144-City Buildings Total
791,017
960,400
1,023,474
4147-Graffiti
Salaries & Benefits
145,598
150,800
105,514
182,596
31,796
Materials & Services
18,167
38,000
8,268
20,900
(17,100)
:0i
113,782
203,496
4187-Franchise Waste Collection
Salaries & Benefits
-
-
-
-
-
5101-Community Services Commission
Salaries & Benefits
1,390
3,700
1,493
6,287
2,587
r
00
5130-Community Services Administration
Salaries & Benefits
136,408
136,300
189,475
390,716
254,416
Materials & Services
11,689
18,100
18,879
91,320
73,220
Allocated Costs
29,446
9,400
30,649
11,100
1,700
5110-Community Services Administration Total
177,543
:i0
239,003
5131-California Afterschool Program
Salaries & Benefits
899
-
-
-
-
5132-Wescove Afterschool Program
Salaries & Benefits 7,931 138,200 17,831 85,448 (52,752)
Materials & Services 1,908 20,500 1,742 16,600 (3,900)
5133-Vine Afterschool Program
Salaries & Benefits 9,735 140,100 119,652 85,054 (55,046)
Materials & Services 5,735 21,000 8,997 19,800 (1,200)
Program5133-Vine Afterschool it 128,649 104,854
Page 122
City of West Covina
FY 2022-23 Proposed Budget
General Fund
5134-Orangewood Afterschool Program
Salaries & Benefits 50 - 91 100,181 100,181
5135-Palmview Preschool Program
-�
Salaries & Benefits
8,013
140,600
29,100
140,990
390
Materials & Services
1,718
12,200
1,479
17,600
5,400
5135-Palmview Preschool Program Total
9,731
:i0
30,579r
5,790
5150-Special Events
Salaries & Benefits
7,924
19,900
14,798
9,710
(10,190)
Materials & Services
1,914
7,500
6,816
100,000
92,500
5161-Cameron Community Center
Salaries & Benefits 181,495 299,900 301,386 239,838 (60,062)
Materials & Services 79,273 258,500 124,927 233,100 (25,400)
5162-Facility Rentals
Salaries & Benefits 27,660 43,600 45,929 49,866 6,266
Materials & Services 500 2,500 - 1,300 (1,200)
Allocated Costs - 11000 - (1,000)
5165-Recreation Classes (Shadow Oak)
Salaries & Benefits 29,082 121,900 134,445 145,959 24,059
Materials & Services 1,101 110,600 2,123 94,800 (15,800'.
5180-Senior Citizen Center
Salaries & Benefits 196,960 276,600 164,980 199,258 (77,342)
Materials & Services 21,391 68,200 25,412 109,500 41,300
5182-Senior Citizen Rentals
Salaries & Benefits - - - 23,583 23,583
5187-Senior Excursions I-�
Salaries & Benefits 123
5187-Senior Excursions Total 123
5190-Animal Control
Page 123
City of West Covina FY 2022-23 Proposed Budget
Page intentionally left blank.
Page 124
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
About
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 following Divisions:
Building
Department Goals and Objectives
1. Encourage development in West Covina by:
■ Provide excellent customer services; promptly responding to inquiries; providing accurate
information; providing options to allow applicants to achieve their needs.
• Provide prompt, thorough, and objective processing of all permits, entitlements, and projects;
Identify issues, concerns, and corrections early in the review process; Without lowering
standards of quality, streamline processes that impede business investment and economic
prosperity.
■ Provide quality, professional support, and assistance to other departments. Work collaboratively
with other departments.
2. Continue to provide/maintain a high level of services during COVID-19 pandemic.
Page 125
wm (m
ent
Senior Administrative
Assistant (Planning)
Planning Manager
Planning Assistant
Assistant City Manager/
Director**
Senior Administration
Assistant (Building)
Administrative Assistant
Administrative
Assistantl**
comic Development
Housing Manager
Planning Associate Economic Development Economic Development
Coordinator 0 Specialist
Code Enforcement
Manager
City of West Covina FY 2022-23 Proposed Budget
General Fund
Full -Time
Administrative Assistant I
Code Enforcement Manager
Code Enforcement Supervisor
Community Development Director
Econ Dev Housing Manager
Econ Dev Project Coordinator
Economic Dev Specialist
Planning Assistant
Planning Associate
Planning Manager
Sr Administrative Assistant
Part -Time
Code Enforcement Officer
Office Aide III
Planning Aide
1 1
1
1 0
1 1
1
1 0
1 1
1
1 0
1 0
0
0 0
1 1
1
1 0
1 1
1
1 0
1 1
1
1 0
1 2
1
1 0
1 0
1
1 0
1 1
1
1 0
1 2
2
2 0
2 2
14
14 0
0 0
1
1 0
0 0
0
1 1
Page 127
City of West Covina FY 2022-23 Proposed Budget
General Fund
Building 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.
Goals and Objectives
1. Maintain 10 business day plan check turn -around and next -day inspection schedule.
2. Maintain 24-hour inspection scheduling.
Accomplishments
I!T!1
■ Provided plan review and inspection services for construction activities in the City including 2539 E
Garvey (2 new retail buildings), 1115 S Sunset (Phase I of Queen of the Valley expansion), Meritage
(56-unit condominiums), Cameron II (86 Townhome units), Vincent Place (119 residential units),
Walnut Grove (159 residential units).
■ Completed inspections and issued Certificates of Occupancy.
Performance Measures
Building Permits Issued
#1
1,801
1,794
New Single -Family Residence
#1
105
137
New Multi -Family Residence
#1
3
21
New Commercial
#1
9
5
Electrical Permits Issued
#1
829
869
Mechanical Permits Issued
#1
428
465
Plumbing Permits Issued
#1
589
601
Total Permits Issued
#1
5,066
5,220
Valuation of Permits
#1
$101 million
$135 million
Page 128� J%
City of West Covina FY 2022-23 Proposed Budget
General Fund
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.
Goals and Objectives
1. 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.
2. 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.
3. Coordinate actions to maximize efficiency of delivery of service in addressing regional and local
community development needs.
4. Encourage and assist in the revitalization and improvement of blighted commercial/industrial
properties and improve the City's housing stock.
Accomplishments
• The division was comprised of a Code Enforcement Manager and 7 part-time Code Enforcement
Officers which is the equivalent of one and a half fulltime employees.
• Code Enforcement conducted over 6,000 property inspections.
■ Code Enforcement initiated over 3,100 code enforcement cases.
■ Code Enforcement issued 4,605 correction notices to residential and commercial properties.
• Code Enforcement issued 767 Administrative Citations in cases where the responsible party failed to
comply with abating violation(s).
• Code Enforcement resolved over 4,548 property maintenance violations including over 600 for
overgrown vegetation, 610 for trash and debris, 378 inoperative vehicles, and 177 for construction
without permit.
• Advanced implementation of the GO -REQUEST online app to handle all types of service requests.
This tool allowed staff to accept over 9800 online service requests and communicate with residents
via e-mail.
■ Enhanced functions and improved technology for our code enforcement case management software
program.
• Implemented a proactive systematic survey of all properties in the City.
Page 129
P[SI (NI1:1
City of West Covina FY 2022-23 Proposed Budget
General Fund
■ 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.
• Through the use of part-time officers, the City was able to provide Code Enforcement services seven
days per week.
Performance Measures
Number of Cases
#1
3,100
3,500
Code Violations Identified
#1
4,548
4,800
Inspections Conducted
#1
6,000
7,000
Notices Mailed
#1
4,606
6,050
Administrative Citations
#1
767
940
Page 130 M
City of West Covina
FY 2022-23 Proposed Budget
General Fund
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.
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. The CED
is still 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.
Goals and Objectives
1. Continue to provide entitlement assistance to new businesses including Chick-Fil-A, Jollibee, Jersey
Mikes, Cameron 56, and others.
2. Continue to support business -friendly efforts and help in the recovery from the COVID-19 pandemic.
3. Continue to serve as the business ombudsman for the community.
4. Continue to promote West Covina as a premier location for business.
5. Continue negotiations for the disposition and development of the City properties at the former BKK
Landfill site.
6. Dispose of Successor Agency assets (Water Tank assets).
7. 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.
8. Continue to provide entitlement assistance to housing developments including the Grove on
Merced, Vincent Place, Walnut Grove, and West Cameron II.
Page 131
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City of West Covina FY 2022-23 Proposed Budget
General Fund
Accomplishments
• Managed the Economic Development Team and facilitated the development of projects throughout
the city including the following businesses: Grocery Outlet, Smoreology, Laserland, Macy's
Backstage, Floor and Decor, and Reros.
• Assisted in the attraction of new businesses to West Covina including Jollibee, Chick Fil-A, Columbia
Sportswear, and others.
• Administered the Auto Plaza Business Improvement District (BID).
• Served as business ombudsman to the local business community, assisted property owners in
marketing opportunities and provided entitlement assistance to tenants.
• Administered the repayment of the Housing Loan Programs, processing the reconveyance of former
housing loans.
• 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. Processed loans for ten homeowners.
• Managed the Business Assistance Loan Program.
■ Maintained a COVID-19 micro-website to provide the community the most current information and
resources available.
■ Managed the West Covina COVID-19 Small Business Loan Program using CDBG funding to assist local
small businesses impacted by the pandemic.
■ Researched and shared available COVID-19 related resources that would assist residents and small
businesses.
■ Managed the Open -Air Program to facilitate the city permit process to conduct business operation
outdoors.
Performance Measures
Payoff Demand Requests
#2
38
64
N/A
Housing Preservation Program: Loans
#8
9
10
N/A
Processed
Housing Units Monitored
#8
422
422
N/A
New Businesses
#2
222
112
N/A
Page 132
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City of West Covina FY 2022-23 Proposed Budget
General Fund
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
F 1 conform to Conditions of Approval approved by the Planning Commission and City Council
L1 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.
Goals and Objectives
1. Oversee development and implementation of the City's five-year Capital Improvement Program (CIP)
projects.
2. Implement recommendations from the City's Pavement Management Program.
3. Research grant opportunities to fund street, park, landscape, safety, conservation, and
environmental programs/projects.
4. Prepare plans and specifications for the major streets and residential streets rehabilitation; and curb
and gutter and sidewalk replacement programs.
5. Implement recommendations from the City's Sewer System Management Plan in order to upgrade
the City's sewer infrastructure and capacity.
6. Maintain two -week plan check turn -around and next -day inspection schedule and monitor plan
check log.
7. Continue to comply with MS-4 permits for National Pollutant Discharge Elimination System (NPDES).
8. Continue installing catch basin capture devices to keep storm drains clean.
Accomplishments
• Contributed a $82,180 cost share to the Upper San Gabriel River Watershed Management Group
(USGR WMG), and participated in USGR WMG activities. Activities included NPDES water quality
monitoring, project planning, and compliance reporting.
■ Conditioned stormwater capture/treatment controls at ten planned land redevelopment projects
within the City, and approved the stormwater capture/treatment control design for six of the ten
(1211 E Badillo St, 147 N Barranca St, 1600 W Cameron Ave, 2539 E Garvey N, 3041 E Garvey, 1912
W Merced, 1651 E Rowland, 1177 S Spring Meadow, 1115 S Sunset, 1024 Workman Ave.)
Page 133
City of West Covina FY 2022-23 Proposed Budget
General Fund
■ Inspected 195 restaurants, auto maintenance facilities, and industries within the City to ensure that
Best Management Practices (BMPs) are in place to prevent stormwater pollution.
• Provided stormwater pollution prevention outreach materials to the inspected businesses, as well as
to auto parts stores, home improvement stores, landscaping/gardening centers, and pet shops
within the City.
■ Inspected and cleaned over 500 city -owned storm drain catch basins.
• Swept 494 curb miles of street twice a month.
• Responded to several complaints of illicit (polluted) discharges to the storm drain system.
■ Planned for the installation of over 500 trash capture devices within City catch basins. (Installation is
currently planned for 2022-23.) The City's municipal Safe, Clean Water (SCW) Program municipal
return would be used to fund this project.
■ It is also worth noting that outside of the City's budget, through the SCW Program the City's parcel
owners contributed approximately $1.7M toward stormwater projects and programs within the
USGR watershed. This included design funding for stormwater capture projects in Diamond Bar, El
Monte, Glendora, and Pomona, as well as a scientific study on reducing pathogens in local surface
waters.
Performance Measures
Class I (Permits w/ plan check required #1
72 110 N/A
for street Improvements,
Onsite
Improvements (paving, curbing,
walks,
drainage devices, light, etc)
Class 11 (Permits w/ no -plan check
#1
101 47 N/A
required for street & sewer
improvements)
Class III (Non -construction
street #1
298 500 N/A
obstruction, encroachment,
parking
permits)
Total Permits Issued
#1
471 657 N/A
Page 134�J%
City of West Covina FY 2022-23 Proposed Budget
General Fund
DevelopmentCommunity
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 innA
Public Places. The division is currently staffed by four 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.
Goals and Objectives
1. Continue to provide exceptional and responsive customer service to applicants, residents,
contractors, business owners, and other City departments.
2. Facilitate the commission of a new public art piece within the City funded by the "Arts in Public
Place" program in lieu fees.
3. Continue to work with Meritage, Emanate, Lennar, and Greenlaw Partners to facilitate the
construction of their projects.
4. Work with Plaza West Covina on Conceptual Plan.
5. Complete the General Plan Housing Element update process.
6. Continue working on the Comprehensive Zoning Code Update process.
7. Prepare long-range plans and programs to enhance the City's quality of life by preparing for the
future.
Accomplishments
• Completed the State (SB9) mandated code amendment for Urban Lot Splits/Urban Dwelling Units.
■ Initiated the Comprehensive Development Code Update; hired consultant, did initial study of existing
code, conducted five (5) neighborhood outreach meetings.
■ Initiated the General Plan Housing Element update process; held 1 townhall meeting and presented
the draft and review letter from the California Housing and Community Development at 2 separate
public meetings.
■ Completed processing of code amendment and zone change for the auto plaza overlay zone.
■ Completed processing of amendment to R-1/R-A code standards.
• Completed processing of development projects including: 119-unit multifamily residential project on
1024 W. Workman Avenue (former Vincent School), 84-unit multifamily residential project on
1600/1616 W. Cameron Avenue, parcel delivery station/facility at 1211 E. Badillo Street (former
Faith Community Church site), a new 5,001 square foot Chick-Fil-A fast-food restaurant building on
3041 E. Garvey Avenue North, 39-unit multifamily residential project on 1912 W. Merced Avenue,
and 6-lot residential subdivision on 642/704 East Francisquito Avenue.
Page 135
uss cr„i��
City of West Covina FY 2022-23 Proposed Budget
General Fund
■ Completed processing of conditional use permits for a new business; Jasmine's Cafe and expansion
of an existing business; Leave No Paws Behind Veterinary Hospital.
Performance Measures
Planning Commission Meetings
Design Review Meetings
Second Unit Review Applications
Processed for ADUs
Subcommittee Design Review
Application Processed
Film Permits Processed
Temporary Use Permits Processed
Administrative Review Application
Processed
Minor Site Plan Review/Minor
Modification Application Processed
Sign Applications Processed
Use Permits Processed
Tree Removal Permits Processed
Code Amendments Processed
Zone Change Processed
General Plan Amendment Processed
Precise Plan Applications Processed
Total Planning Applications Processed
#1 15
12
N/A
#1 18
15
N/A
#1 115
130
N/A
129
115
N/A
3
9
N/A
6
15
N/A
3
7
N/A
56
55
N/A
45
40
N/A
41
35
N/A
13
15
N/A
6
4
N/A
#6 2
3
N/A
1
4
6
5
N/A
426
436
N/A
Page 136
City of West Covina FY 2022-23 Proposed Budget
General Fund
Expenditures 0 0
Salaries & Benefits
716,756
712,400
837,230
1,456,277
743,877
Salaries
531,827
526,400
595,710
1,132,492
606,092
Benefits
184,928
154,700
210,188
280,740
126,040
PERS UAL Payment
-
31,300
31,332
43,045
11,745
Overtime
-
-
-
-
-
Materials & Services
1,436,835
1,079,700
1,561,931
1,710,750
631,050
Materials & Services
1,426,665
1,068,100
1,552,820
1,697,970
629,870
Fuel
5,053
5,200
5,623
5,730
530
Maintenance & Repairs
3,714
5,800
2,651
6,050
250
Utilities
1,403
600
837
1,000
400
Allocated Costs
86,150
70,800
99,590
75,400
4,600
Allocated Costs
86,150
70,800
99,590
75,400
4,600
Grand Total
1
1,862,900
Major Changes
■ Funding for the approved ten Part -Time Code Enforcement Officers.
• Funding for the increase in Transtech contract (contractual services).
■ Funding for mailers and newspaper postings was added.
• Added funding for professional services relating to Planning on -call services
Community Development Expenditures
3500
N
3000
N
L 0 2500
F-
1500
1000
500 -
0 -
FY 2020-21 Actual FY 2021-22 FY 2021-22 FY 2022-23
Original Budget Estimate Budget
■ Materials & Services ■ Salaries & Benefits ■ Allocated Costs ■ Capital Assets
Page 137
uss cr„i��
City of West Covina FY 2022-23 Proposed Budget
General Fund
Expenditures by Division
1150-Economic Development
Salaries & Benefits
-
5,460
5,460
Materials & Services
458
-
-
450
450
i D-
i
5,910
2101-Planning Commission
Salaries & Benefits
5,152
4,600
1,545
4,733
133
2101-Planning Commission Total
5,152
00
2130-Planning
Salaries & Benefits
341,096
349,200
337,283
534,750
185,550
Materials & Services
38,066
17,700
39,174
137,500
119,800
Allocated Costs
13,949
14,000
14,000
14,000
-
:r •ii
390,457
686,250
305,350
3125-Community Enhancement
Salaries & Benefits
264,904
244,300
398,007
760,352
516,052
Materials & Services
2,687
3,800
7,317
38,000
34,200
3125-Community Enhancement Total
267,591
ii
405,324i
,252
4130-Community Development
Salaries & Benefits
102,078
110,600
97,450
137,692
27,092
Materials & Services
2,831
3,100
2,900
3,300
200
Allocated Costs
53,251
53,300
53,300
53,300
-
4120-Building Services
Salaries & Benefits
-
-
-
10,060
10,060
Materials & Services
1,316,187
947,300
1,465,659
1,423,500
476,200
Allocated Costs
2,674
1,100
20,485
2,100
1,000
4120-Building Services Total
1,318,861
ii
r
487,260
4130-General Engineering
Salaries & Benefits
-
-
-
2,530
2,530
Materials & Services
75,006
98,900
44,481
99,100
200
Allocated Costs
16,276
2,400
11,805
6,000
3,600
4130-General Engineering Total
91,282
ii
56,286
107,630
6,330
4182-Landfill Enforcement
Salaries & Benefits
3,526
3,700
2,945
700
(3,000)
Materials & Services
1,600
8,900
2,400
8,900
-
Page 138 Rt,
City of West Covina FY 2022-23 Proposed Budget
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.
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 r59b
■ 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
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
CityWide, Building, General, Parks, Regional, Sewer, Streets, or Traffic.
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.
■ 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."
■ 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.
Page 139
wssr cmi��
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Facilities
8,411,898
5,529,999
12,000,000
-
-
- 25,941,897
General
20,037,302
1,128,840
28,842
-
-
- 21,194,984
Parks
4,928,849
1,859,999
555,000
620,000
620,000
280,000 8,863,848
Sewer
4,615,801
2,292,600
2,152,600
2,000,000
2,000,000
- 13,061,001
Streets
8,107,298
4,495,076
1,750,000
1,825,000
1,750,000
1,500,000 19,427,374
Traffic
704,018
2,470,000
770,000
870,000
740,000
600,000 6,154,018
Facilities 6,034,999
General
1,562,442
Parks
3,994,999 Street
21%
Streets
719,999
Traffic
1,950,000
Sem
14%
Funded CIP by Category
Parks
9%
limes
7%
ral
ZZ76
Page 140
a-= I
Page intentionally left blank.
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Assessment Districts
CDBG
County Measures
Developer/City
Gas Tax
General Fund
Grants
Impact Fees
Metro
Other SR
Park Fees
Road Maint Rehab
13,061,001 1,750,000
1,097,956 1,000,000
1,876,770 120,000
15,000,000
10,791,897 1,000,000 3,525,200
19,727,301 885,532
150,000 367,684 378,291
99,999 99,999
1,000,100
14,811,001
2,097,956
1,996,770
15,000,000
315,000 3,090,000 3,405,000
15,317,097
2,479,200 84,000 23,176,033
895,975
2,994,374 2,980,018 5,974,392
199,998
1,000,100
CIP Funding by Funding Source
Developer/City Assessment Districts
Other SR 16% 16%
0%
Park Fees
1% CDBG
County Measures 2%
2%
Gas Tax
4%
Road Main
11%
Grants
24%
General Fund
16%
ipact Fees
1%
Page 141
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Parks
21027, Shadow Oak Playground
Traffic
La Pu
Traffic Signal
3,230
340,000
3,230
340,000
200,000
200,000
Page 142
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Facilities
60,000
60,000
21032, Dispatch Center - New Roof
60,000
60,000
General
8,088,190
8,088,190
22008, Electrocardiograms (EKG) Heart Monitors
265,000
265,000
22011, PSA for Health Dept. Services
598,190
598,190
22013, Microwave system infrastructure
1,000,000
1,000,000
22014, Financial Accounting Software/System
1,500,000
1,500,000
22015, Park Pathway Lighting
295,000
295,000
22016, Park Sports Field Lighting
930,000
930,000
22017, ADA Transition Plan
1,000,000
1,000,000
22018, Remove Communication Tower
100,000
100,000
22019, Self -Contained Breathing Apparatus (SCBA)
1,050,000
1,050,000
22021, Ladder Truck (Quint)
350,000
350,000
22012, Job Training & Creating (Median Project)
1,000,000
1,000,000
Parks
2,937,423
2,937,423
22007, Cortez Park Playground
389,070
389,070
21004, Del Norte Dog Park Renovation
70,000
70,000
21028, Lark Ellen House - Design & Demo
200,000
200,000
21030, Shadow Oak Restroom
408,600
408,600
22002, Orangewood Park Restroom
400,000
400,000
22003, Shadow Oak Parking Lot Imp.
800,000
800,000
21005, PalmView, Aroma & Wal. Playgrounds
569,753
569,753
21029, Senior Center Entry Doors
100,000
100,000
Sewer
2,392,600
10,837,800
21009, CIPP Lining Program
152,600
457,800
21008, Sewer System Mgmt. Plan Update
75,000
75,000
21010, Replace Glenview Sewer Main
1,500,000
9,500,000
21011, Replace Azusa Ave Sewer Main
295,000
295,000
21012, Replace Citrus St. Sewer Main
230,000
230,000
21013, Sewer System Controls & Power
140,000
280,000
Streets
5,624,923
12,874,923
21016, Median Landscaping
500,000
1,750,000
21031, Sidewalk Assessment & Repair
240,000
240,000
22006, Catch Basin Cleaning
120,000
120,000
21020, Residential Street Rehab (20-21)
1,134,400
1,134,400
22004, Pedestrian & Vehicle Safety Imp.
512,223
5,512,223
22005, Residential Street Rehab (21-22)
2,477,100
2,477,100
21014, Sidewalk, Curb & Gutter Repairs
180,000
900,000
21019, Street Lights LED's Conversion
300,000
300,000
21007, Lark Ellen & Grovecenter Ped. Imp
91,200
91,200
21015, Sidewalk & Concrete Repairs
70,000
350,000
Traffic
233,334
433,334
�J%
Page 143
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
21023, Video Detection Citywide
22025, Local Road Safety Plan (LRSP)
21025, Traffic Control Devices Install
21024. Traf Sie Controller & Bcko Bat
50,000
250,000
93,334
93,334
30,000
30,000
.
Page 144 R,
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Facilities
5,529,999
17,529,999
22XXX, City Hall Parking Lot Resurfacing
125,000
125,000
22XXX, City Hall Entry Signs
105,000
105,000
23001, Police Building Repairs
1,200,000
1,200,000
23002, Fire Station 1 Replacement
3,000,000
15,000,000
23003, City Yard Renovations
750,000
750,000
23011, Sportsplex Improvements
99,999
99,999
23015, City Yard Roof
250,000
250,000
General
1,128,840
1,713,934
22022, New Ambulances
-1
556,252
23017, City Signage - Entry and Wayfinding
99,999
99,999
23018, Digital Aerial Data Acquisition
28,842
57,683
23021, BKK Detention Basin
1,000,000
1,000,000
Parks
1,859,999
3,254,999
23005, City Parks Restroom Improvements
1,000,000
1,000,000
23006, Friendship Park Improvements
50,000
325,000
23007, Drinking Fountains & Picnic Areas
100,000
500,000
23012, Skate park mural
99,999
99,999
23019, Parks Security Cameras & Lighting
180,000
900,000
23020, Parks Security Cameras & Lighting
300,000
300,000
23022, Resurface Tennis Courts at Del Norte
40,000
40,000
23023, Resurface Basketball Courts at Gingrich
40,000
40,000
23024, Cortez Park Trash Enclosure & Goal Post
50,000
50,000
Sewer
2,292,600
10,237,800
21009, CIPP Lining Program
152,600
457,800
21010, Replace Glenview Sewer Main
2,000,000
9,500,000
21013, Sewer System Controls & Power
140,000
280,000
Streets
4,495,076
12,507,299
21016, Median Landscaping
500,000
3,000,000
22004, Pedestrian & Vehicle Safety Imp.
1,000,000
5,512,223
21014, Sidewalk, Curb & Gutter Repairs
180,000
900,000
21015, Sidewalk & Concrete Repairs
70,000
350,000
23013, Citrus Ave Rehab
99,999
99,999
23014, Residential Street Rehab (22-23)
2,645,077
2,645,077
Traffic
2,470,000
5,400,000
21023, Video Detection Citywide
50,000
250,000
21025, Traffic Control Devices Install
30,000
90,000
21024, Traf Sig Controller & Bckp Battery
90,000
360,000
23008, Regional Signal Synchronization
1,000,000
1,000,000
�J% Page 145
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
23009, Lark Ellen/Badillo Traffic Signal Imp.
23010, Cameron/Citrus Traffic Signal
23016, Traf.
Pvmt. Markers
200,000
200,000
500,000
500,000
600,000
3,000,000
Page 146
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
124 GT
330,000
600,000
600,000
675,000
600,000
600,000
3,405,000
128 TDA
70,000
70,000
70,000
70,000
70,000
-
350,000
131 CDBG
2,097,956
-
-
-
-
-
2,097,956
140 STPL
2,479,200
-
2,479,200
143LACo Prop A
639,753
-
-
-
-
-
639,753
160 CIP
9,062,098
5,009,999
555,000
280,000
280,000
280,000
15,467,097
162ITFund
310,000
28,842
28,842
-
-
-
367,684
164Impact Fees
-
150,000
-
-
-
150,000
166 Impact Fees
-
130,000
-
-
-
-
130,000
166 Park Impact
145,000
-
-
-
-
-
145,000
169 Pk Acq.
200,000
-
-
-
-
-
200,000
172 PDF C
400,000
-
-
-
-
-
400,000
173 PDF
210,100
-
-
-
-
-
210,100
179ARPA
18,927,302
(1)
-
-
-
-
18,927,301
188 CW MD
500,000
250,000
250,000
250,000
250,000
250,000
1,750,000
189 Sewer
4,615,801
2,292,600
2,152,600
2,000,000
2,000,000
-
13,061,001
197 Measure W
920,000
-
-
-
-
-
920,000
212 Public Arts
-
199,998
-
-
-
-
199,998
224 Measure R
453,709
500,000
300,000
400,000
300,000
250,000
2,203,709
232 Non -Fed Grants
1,045,779
-
-
-
-
-
1,045,779
235 Measure M
650,684
1,899,999
300,000
300,000
270,000
-
3,420,683
236 Measure A
396,770
-
-
340,000
340,000
-
1,076,770
237 GF (MOE)
567,200
-
-
-
-
-
567,200
237 SB1
2,556,523
3,645,077
1,000,000
1,000,000
1,000,000
1,000,000
10,201,600
Developer/City
-
3,000,000
12,000,000
-
-
-
15,000,000
Non -Federal Grants
84,000
-
-
-
84,000
Prop 68
143,291
-
-
-
-
-
143,291
�%% Page 147
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Category: Facilities
21032, Dispatch Center - New Roof
21033, Energy Efficiency Project
21034, Fire Bldg. Improvements
22023, City Hall Restroom
22XXX, City Hall Entry Signs
22XXX, City Hall Parking Lot Resurfacing
23001, Police Building Repairs
23002, Fire Station 1 Replacement
23003, City Yard Renovations
23011, Sportsplex Improvements
23015. Citv Yard Roof
City Hall - Interior remodel
City Hall - Repainting Exterior
City Hall - Seismic Retrofit
City Hall Storm Water Lift Station Pumps
City Yard Back-up Generator
Dispatch Center Renovation
Door Access - Phase II
Electric Vehicle Charging Station Upgrades
Fire Station 3 - Renovation
Fire Station 5 - Renovation
City Council Chamber Renovation
Emergency Generator at City Hall
60,000 - -
6,602,048 - -
1,619,600 - -
130,250 - -
- 105,000 -
- 125,000 -
- 1,200,000 -
- 3,000,000 12,000,000
- 750,000 -
- 99,999
_ �sn nnn
1,000,000
400,000
250,000
85,000
100,000
500,000
250,000
99,999
2,200,000
600,000
400,000
150,000
60,000
6,602,048
1,619,600
130,250
105,000
125,000
1,200,000
15,000,000
750,000
99,999
Page 148
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Police Building Repairs
Project No. Project Total: City Goal Addressed:
23001 $1,200,000, Enhance City Image and Effectiveness
Police Building - Forensic Lab Upgrade, Jail,
Detective Bureau, Roof, HVAC
160 CIP
164 Impact Fees
- 1,050,000
i cn nnn
deferred maintenance.
New Project
1,050,000
Page 149
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Fire Station t Replacement
No. I Proiect Total: I City Goal Addressed:
23002 $15,000,000I Enhance City Image and Effectiveness
Fire Station 1- Headquarters Replacement
Justification tus
Address deferred maintenance. New Project
Page 150
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: City Yard Renovations
Project No. Project Total: City Goal Addressed:
23003 1 $750,000 Enhance City Image and Effectiveness
Yard Renovations (Parking Lot, Block Wall
Roof)
160 CIP
deferred maintenance. INew Project
Page 151
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Sportspllmprovements
Project No.
Project Total:
City Goal Addressed:
23011 $99,999
Enhance City Image and Effectiveness
Sportsplex: (Softball and soccer field repairs, 'Address deferred maintenance. New Project
Stadium facades, Spectator seating, Roofs -
buildings and soccer field, HVAC, WiFi, phones,
and cameras, Methane monitoring, and fire
protection system, Additional restrooms,
160 CIP
Page 152
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: City Yard Ro
Project No. Project Total: City Goal Addressed:
23015 1 $250,000 Enhance City Image and Effectiveness
Repair roof at City Yard
Funding
160 CIP
deferred maintenance. INew Project
WCSi fPi1Ml Page 153
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
21002, Permitting System
310,000
- - - - -
22008, Electrocardiograms (EKG) Heart Monitors
265,000
- - - - -
22009, Police & Fire Radios
3,300,000
- - - - -
22010, Fire Station Repairs
4,015,000
- - - - -
22011, PSA for Health Dept. Services
598,190
- - - - -
22012, Job Training& Creating (Median Project)
1,000,000
- - - - -
22013, Microwave system infrastructure
1,000,000
- - - - -
22014, Financial Accounting Software/System
1,500,000
- - - - -
22015, Park Pathway Lighting
295,000
- - - - -
22016, Park Sports Field Lighting
930,000
- - - - -
22017, ADA Transition Plan
1,000,000
- - - - -
22018, Remove Communication Tower
100,000
- - - - -
22019, Self -Contained Breathing Apparatus (SCB,
1,050,000
- - - - -
22020, Pumper Fire Trucks (two)
1,838,329
- - - - -
22021, Ladder Truck (Quint)
1,829,530
- - - - -
22022, New Ambulances
556,253
(1) - - - -
23004, Comp. Zoning & Subdivision Code Revisio
450,000
- - - - -
23017, City Signage - Entry and WWinding
-
99,999 - - - -
23018, Digital Aerial Data Acquisition
-
28,842 28,842 - - -
23021, BKK Detention Basin
-
1,000,000 - - - -
Park Sports Field Lighting
Replace Fire Station Alerting System
BKK Radio Tower Monitoring System & Imp.
1,270,000
167,442
125,000
310,000
265,000
3,300,000
4,015,000
598,190
1,000,000
1,000,000
1,500,000
295,000
930,000
1,000,000
100,000
1,050,000
1,838,329
1,829,530
556,252
450,000
99,999
57,684
1,000,000
Page 154
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: City Signage - Entry and Wayfinding
No. Project Total: City Goal Addressed:
23017 1 $99,999, Enhance City Image and Effectiveness
City Signage - Entry and Wayfinding Improve aesthetics.
Funding
212 Public Arts
Project
NCi n1q Page 155
General
Total
Prior
Years FYE 2023 FYE 2024 FYE 2025 FYE 2026 FYE 2027
28,842 28,842
- 28,842 28,842 - -
Total
57,684
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: BKK Detention Basin
Project No. Project Total: City Goal Addressed:
23021 $1,000,000 Enhance City Image and Effectiveness
Repair fencing and detention basin at BKK
160 CIP
Address deferred maintenance. INew Project
APage 157
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
21004, Del Norte Dog Park Renovation
21005, PalmView, Aroma & Wal. Playgrounds
21028, Lark Ellen House - Design & Demo
21029, Senior Center Entry Doors
21030, Shadow Oak Restroom
21035, Friendship Park Playground
22001, Galster Park Playground
22002, Orangewood Park Restroom
22003, Shadow Oak Parking Lot Imp.
22007, Cortez Park Playground
22024, Cameron Park Restroom
22026, Walmardo Restrooms
23005, City Parks Restroom Improvements
23006, Friendship Park Improvements
23007, Drinking Fountains & Picnic Areas
23012, Skate park mural
23019, Parks Security Cameras & Lighting
23020, Parks Security Cameras & Lighting
23022, Resurface Tennis Courts at Del Norte
23023, Resurface Basketball Courts at Gingrich
23024, Cortez Park Trash Enclosure & Goal Post
25XXX, Gingrich Park Tot Lot Replacement
26XXX, California Park Tot Lot Replacement
Del Norte Park Improvements
Galster Park Trail
Paseo Lighting Replacement/Repairs
Skate park, lighting and seating
Cameron Park Community Center Imp.
Park picnic area renovations
Walmardo Basketball Courts
215,000 - - - - - 215,000
569,753 - - - - - 569,753
200,000 - - - - - 200,000
100,000 - - - - - 100,000
408,600 - - - - - 408,600
997,956 - - - - - 997,956
396,770 - - - - - 396,770
400,000 - - - - - 400,000
800,000 - - - - - 800,000
389,070 - - - - - 389,070
241,600 - - - - - 241,600
210,100 - - - - - 210,100
- 1,000,000 - - - - 1,000,000
- 50,000 275,000 - - - 325,000
- 100,000 100,000 100,000 100,000 100,000 500,000
- 99,999 - - - - 99,999
- 180,000 180,000 180,000 180,000 180,000 900,000
- 300,000 - - - - 300,000
- 40,000 - - - - 40,000
- 40,000 - - - - 40,000
- 50,000 - - - - 50,000
- - 340,000 - - 340,000
xan nnn _ xan nnn
500,000
99,999
150,000
300,000
295,000
2,400,000
250,000
Page 158
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: City Parks Restroom Improvements
Project No.
23005
Project Total:
Goal Addressed:
$1,000,000I Enhance City Image and Effectiveness
Description Justification Status
City Parks Restroom Improvements & Upgrades To ensure residents and employees have New Project
access to clean and working facilities
160 CIP
APage 159
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Friendship Park Improvements
Project No. Project Total: City Goal Addressed:
23006 $325,000 Enhance City Image and Effectiveness
Funding
160 CIP 50,000 275,000
Friendship Park —
3990 S. Sansone Ave, West Covina
rs I I i I i I I i I I I I i I i I i I I i
Page 160 Q
1-
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Drinking Fountains & Picnic Areas
Project No. Project Total: City Goal Addressed:
23007 $500,000 Enhance City Image and Effectiveness
Park drinking fountains, picnic area Improve recreational and park New Project
in opportunities in the community.
Funding
160 CIP
Page 161
wssi cmiu
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Skate park mural
Project No. Project Total:
23012
Description
Skate park mural
212 Public Arts
Goal Addressed:
$99,999I Enhance City Image and Effectiveness
Page 162
A
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Parks Security Cameras & Lighting
No. Project Total: City Goal Addressed:
23019 1 $900,000, Enhance City Image and Effectiveness
Parks security cameras & lighting @ $75,000 each Improve recreational and park New Project
opportunities in the community.
Funding
160 CIP
APage 163
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Parks Security Cameras & Lighting
Project No. Project Total: City Goal Addressed:
23020 1 $300,000 Enhance City Image and Effectiveness
Parks security cameras & lighting @ $75,000 each Improve recreational and park New Project
opportunities in the community.
Funding
160 CIP - 300,000
Page 164
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Resurface Tennis Courts at Del Nort
Project No. Project Total: City Goal Addressed:
23022 1 $40,000, Enhance City Image and Effectiveness
Resurfacing of Tennis Courts at Del Norte
166
Fees
Improve recreational and park New Project
opportunities in the community.
U
Page 165
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Resurface Basketball Courts at Gingrich
Project No. Project Total: City Goal Addressed:
23023 1 $40,000 Enhance City Image and Effectiveness
Resurfacing of Basketball Courts at Gingrich I Improve recreational and park INew Project
166
Fees
in the community.
Page 166
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Cortez Park Trash Enclosure & Goal Post
Project No. Project Tota City Goal Addressed:
23024 1 $50,000 Enhance City Image and Effectiveness
Cortez Park - Repair Trash Enclosure & Replace Improve recreational and park New Project
Football Goal Post opportunities in the community.
166
Fees
Page 167
w si M u
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
17022, Azusa Sewer Lift Station
21008, Sewer System Mgmt. Plan Update
21009, CIPP Lining Program
21010, Replace Glenview Sewer Main
21011, Replace Azusa Ave Sewer Main
21012, Replace Citrus St. Sewer Main
21013, Sewer System Controls & Power
2,223,201 - - - -
75,000 - - - -
152,600 152,600 152,600 - -
1,500,000 2,000,000 2,000,000 2,000,000 2,000,000
295,000 - - - -
230,000 - - - -
140,000 140,000 - - -
2,223,201
75,000
457,800
9,500,000
295,000
230,000
280,000
Page 168
N%
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
ning Program
Project No.
Project Total:
City Goal Addressed: ir
21009
$457,800
Enhance City Image and Effectiveness
Description
Justification
Status
Cured -in -Place -Pipe Lining (CIPP)repairs to
sewer pipes.
Maintain critical infrastructure
Future Funded
189 Sewer
We.
457
Page 169
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Ikoject: Replace Glenview Sewer Main
Project No.
Project Total:
City Goal Addressed:
21010
$9,500,000
Enhance City Image and Effectiveness
Sewer Main Replacement - Portions Maintain critical infrastructure Future Funded
Glenview Rd, Michelle St & Azusa Ave
189 Sewer
Page 170 9j,
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Sewer System Controls & Power
Protect No.
21013
Total:
City Goal Addressed:
Enhance City Image and Effectiveness
Description
Justification
Status
Sewer System Controls & Power - Program
Maintain critical infrastructure
Future Funded
189 Sewer
Page 171
wssi cmiu
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
IFunded Projects
19006, Azusa Ave Street Rehab
21007, Lark Ellen & Grovecenter Ped. Imp
21014, Sidewalk, Curb & Gutter Repairs
21015, Sidewalk & Concrete Repairs
21016, Median Landscaping
21019, Street Lights LED's Conversion
21020, Residential Street Rehab (20-21)
21031, Sidewalk Assessment & Repair
22004, Pedestrian & Vehicle Safety Imp.
22005, Residential Street Rehab (21-22)
22006, Catch Basin Cleaning
23013, Citrus Ave Rehab
23014, Residential Street Rehab (22-23)
25XXX, Pavement Mgmt. Plan Update
Install lighting on Glendora Avenue
Christ Lutheran Left Turn on Citrus
Merced/Sunset Avenues Left Turn
Merced/Valinda Left Turn
Glendora/Merced Avenues Left Turn
2,482,375
-
-
-
- -
2,482,375
91,200
-
-
-
- -
91,200
180,000
180,000
180,000
180,000
180,000 -
900,000
70,000
70,000
70,000
70,000
70,000 -
350,000
500,000
500,000
500,000
500,000
500,000 500,000
3,000,000
300,000
-
-
-
- -
300,000
1,134,400
-
-
-
- -
1,134,400
240,000
-
-
-
- -
240,000
512,223
1,000,000
1,000,000
1,000,000
1,000,000 1,000,000
5,512,223
2,477,100
-
-
-
- -
2,477,100
120,000
-
-
-
- -
120,000
-
99,999
-
-
- -
99,999
-
2,645,077
-
-
- -
2,645,077
-
-
-
75,000
- -
75,000
99,999
50,000
190,000
190,000
190,000
Page 172
rrr,a
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Sidewalk, Curb & Gutter Repair
Project No. Project Total: City Goal Addressed:
21014 1 $900,000 Enhance City Image and Effectiveness
Annual Concrete Sidewalk & Curb & Gutter
Repair Program
235 Measure M
Maintain Infrastructure
be closed/merged with
ier projects
Page 173
0 M
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Sidewalk & Concrete Repairs
Project No. Project Total: City Goal Addressed:
21015 $350,000 Enhance City Image and Effectiveness
Description Justification us
Annual Concrete Sidewalk and Stamped Concrete Maintain Infrastructure To be closed/merged with
Replacement other projects
128 TDA
Page 174
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Median Landscaping
Project No.
21016
Median Landscaping
188 CW MD
224 Measure R
Project TotaJNJJV City Goal Addressed:
$3,000,000, Enhance City Image and Effectiveness
Improve aesthetics.
500,000 250,000 250,000 250,000
Construction
250,000 250,000 1,750,000
Page 175
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Pedestrian & Vehicle Safety
Project No. Project Total: City Goal Addressed:
22004 $5,512,223 Enhance City Image and Effectiveness
Description Justification
Citywide Pedestrian & Vehicle Safety Maintain Infrastructure
Improvements
237 SB1
Status
Under Construction
Page 176
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Citrus Ave Rehab
Project No. Project Total: City Goal Addressed:
23013 1 $99,999 Enhance City Image and Effectiveness
Regional project with City of Covina to
rehabilitate Citrus Ave
235 Measure M
Maintain Infrastructure
on MOU
Page 177
w si M u
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Residential Street Rehab (22-23)
Project No. Project Total: City Goal Addressed:
23014 $2,645,077, Enhance City Image and Effectiveness
Justification tatus
Maintain Infrastructure New Project
237 SB1 - 2,645,077
Page 178�7
II
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Funded Projects
18040, Cameron/Barranca Traffic Signal
470,684
-
-
-
- - 470,684
21023, Video Detection Citywide
50,000
50,000
50,000
50,000
50,000 - 250,000
21024, Traf Sig Controller & Bckp Battery
60,000
90,000
90,000
90,000
90,000 - 420,000
21025, Traffic Control Devices Install
30,000
30,000
30,000
30,000
- - 120,000
22025, Local Road Safety Plan (LRSP)
93,334
-
-
-
- - 93,334
23008, Regional Signal Synchronization
-
1,000,000
-
-
- - 1,000,000
23009, Lark Ellen/Badillo Traffic Signal Imp.
-
200,000
-
-
- - 200,000
23010, Cameron/Citrus Traffic Signal
-
500,000
-
-
- - 500,000
23016, Traf. Signs, Stripping, Pvmt. Markers
-
600,000
600,000
600,000
600,000 600,000 3,000,000
25XXX, Traffic & Engineering Surveys
-
-
-
100,000
- - 100,000
GPS Emergency Pre-emption System 1,500,000
Cameron/Orange Traffic Signal Imp. 450,000
Page 179
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Video Detection Citywide
Project No. Project Total: doCity Goal Addressed:
21023 $250,000 Enhance City Image and Effectiveness
Description i [[[[♦ Justification Status
Video Detection Citywide Maintain Infrastructure New Project
224 Measure R
Page 180
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Traf Sig Controller & Bckp Battery
Project No. Project Total: City Goal Addressed:
21024 $420,000 Enhance City Image and Effectiveness
Sig Controller Rplmnt & Bckp Battery
124 GT
235 Measure M
Justification
Maintain Infrastructure
60,000
on nnn _ aan nnn
Page 181
p[SI (NIA
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Traffic Control Devices Install
Project No. Project Total: City Goal Addressed:
21025 $120,000, Enhance City Image and Effectiveness
Installation of Traffic Control Devices
124 GT
235 Measure M
30,000
Maintain Infrastructure Ongoing
� an nnn an nnn _
30,000
Page 182
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Regional Signal Synchronizatio
Project No. Project Total: City Goal Addressed:
23008 1$1,000,000, Enhance City Image and Effectiveness
Regional project with Azusa, Covina, Industry,
and LA County to Synchronize signals
235 Measure M
Enhance vehicle mobility and safety. INew Project
Page 183
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Lark Ellen/Badillo Traffic Signal Imp
Project No. Project Total: City Goal Addressed:
23009 $200,000 Enhance City Image and Effectiveness
Lark Ellen and Badillo -Traffic Signal Enhance vehicle mobility and safety. New Project
Improvements with County of LA
224 Measure R - 200,000
Page 184
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Cameron/Citrus Traffic Signal
Project No. Project Total: City Goal Addressed:
23010 $500,000 Enhance City Image and Effectiveness
Traffic Signal at Cameron/Citrus
235 Measure M
Enhance vehicle mobility and safety. Tabled - plans complete
Page 185
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Traf. Signs, Stripping, Pvmt. Marker
Project No. Project Total: City Goal Addressed:
23016 $3,000,000 Enhance City Image and Effectiveness
Annual Citywide Traffic Signage, Stripping, 'Enhance vehicle mobility and safety. New Project
Pavement Markers
Funding
124 GT
Page 186
City of West Covina FY 2022-23 Proposed Budget
Debt Service
The 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 currently does not intend to new issue
debt.
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.
The State of California Government Code section 43605 states legal debt margin shall not exceed 15% of
gross assessed value of all real and personal property of the City. The City does not have debt applicable
to the debt limit limitation, since none of the debt is backed by taxes levied upon taxable property.
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.
2023
578,918
2024
578,918
2025
578,918
2026
578,918
2027-2031
2,894,590
2032-2035
2,315,663
Total $ 7,525,925
Page 187
0 M
City of West Covina FY 2022-23 Proposed Budget
Debt Service
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 1st and September 1st of each year. Final maturity
is in September 2022.
2023 4,905,000 147,150
Total 1996 Bonds $ 4,905,000 $ 147,150
2017 Tax Allocation Revenue Refunding Bonds, Series A (Tax -Exempt) & 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).
2023
410,000
56,225
1,015,000
149,388
2024
435,000
37,275
820,000
123,131
2025
450,000
19,575
840,000
97,706
2026-2030
470,000
5,288
2,150,000
230,641
2031-2032
-
-
245,000
8,156
Total 2017 Bonds
$1,765,000
$ 118,363
$ 5,070,000
$ 609,022
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, 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.
Page 188
A
City of West Covina
FY 2022-23 Proposed Budget
Debt Service
Bonds Payable
2006 Lease Revenue Bonds for Big League Dreams Project
Original Issue - $10,710,000 Series A, $7,295,000 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.
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
465,000
381,250
305,000
278,552
2027-2031
2,710,000
1,531,500
1,830,000
1,091,083
2032-2036
4,450,000
759,250
2,455,000
464,658
Total 2006 Bonds
$ 8,900,000
$ 3,945,250
$ 5,400,000
$ 2,769,774
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.
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
620,000
721,400
420,000
99,471
2027-2031
4,055,000
3,113,500
1,875,000
210,380
2032-2036
7,390,000
1,776,200
2037-2041
3,750,000
331,200
2042-2044
360,000
29,200
Total 2018 Bonds $
17,855,000
$ 8,306,200
$ 3,465,000
$704,481
wsn cmiu Page 189
City of West Covina FY 2022-23 Proposed Budget
Debt Service
2020 West Covina Public Financing Authority Lease Revenue Bonds, Series A
Original Issue - $204,095,000
On July 23, 2020, the West Covina Public Financing Authority issued Series A Lease Revenue Bonds in the
amount of $204,095,000 for the purposes of funding a portion of its CalPERS obligation, capital
improvements for the City, a reserve for the 2020A bonds and its cost of issuance. Interest rates range
from 1.747% to 3.892% over the term of the bonds. The final maturity date is August 2045.
2023
3,925,000
6,981,799
2024
4,210,000
6,904,083
2025
4,525,000
6,813,563
2026
4,560,000
6,711,662
2027-2031
28,370,000
31,451,914
2032-2036
40,055,000
25,987,516
2037-2041
55,805,000
17,115,632
2042-2045
59,000,000
4,765,754
Total 2020 Bonds
$ 200,450,000
$106,731,923
Notes Payable
Energy Efficiency Loans Payable
Original Note - $6,602,048
In May 2021, the City entered into two lease -purchase agreements for the acquisition and installation of
certain energy conservation equipment and improvements (solar) and installation of certain energy
conservation equipment including lighting and HVAC (non -solar) with an aggregate principal borrowing
of $6,602,048.
2023
173,982
93,648
92,090
117,910
2024
162,331
88,429
95,435
114,565
2025
181,583
83,333
98,902
111,098
2026
201,908
77,640
102,494
107,506
2027-2031
837,324
248,468
448,585
391,415
2032-2036
969,976
139,246
517,401
322,599
2037-2041
586,476
22,819
928,621
233,499
2042-2044
-
-
1,014,559
64,670
Total 2018 Bonds
$ 3,113,580
$ 753,583
$ 3,298,087
$1,463,262
Page 190
A
City of West Covina FY 2022-23 Proposed Budget
Debt Service
Rating Agencies rate how likely debt will be repaid by an entity. The ratings are for informational
purposes, they do not predict probability of default, or investment recommendations. Historically,
bonds that receive a high letter grade can pay a lower interest rate
than one with a lower grade. The City was rated by Standard &
Po&s Rating Services, a well-known rating agency, which affirmed
its rating of "A+".
Bond Rating
Grade
Risk
AAA
Investment
Lowest Risk
AA
Investment
Low Risk
A
Investment
Low Risk
BBB
Investment
Medium Risk
BB, B
Junk
High Risk
ccc, cc, c
Junk
Highest Risk
D
Junk
In Default
Page 191
City of West Covina FY 2022-23 Proposed Budget
Fund 300 - Debt Service - City
Revenue
Charges For Service
286,523
-
-
-
-
Other Revenues
-
204,095,000
-
-
-
Use of Money & Property
110,096
85,014
55,000
36,795
36,790 (18,210)
Expenditures
Materials & Services
-
36,523
Debt Service
3,762,725
8,441,498
14,524,300
14,933,110
15,258,000 733,700
Expenditures Total
3,762,725
8,478,021
14,524,300
000 733,700
Revenues Less Expenditures
(3,366,106)
195,701,993
(14,469,300)
(14,896,315)
(15,221,210)
Net Transfers
1,893,645
(179,858,602)
14,524,400
14,524,400
15,410,158
Net Change in Fund Balance
(1,472,461)
15,843,391
55,100
(371,915)
188,948
Beginning Fund Balance
5,528,449
4,055,989
19,899,380
19,899,380
19,527,465
Fund Overview
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.
FY2022-2023 Expenditures
Debt Service payments for the next fiscal year are outlined below.
2018A Bonds
535,000
805,400
1,340,400
General Fund Transfer
2018B Bonds
375,000
146,612
521,612
General Fund Transfer
2020 Bonds
3,925,000
6,981,800
10,906,800
General Fund Transfer
2006A Bonds
405,000
445,000
850,000
Redevelopment
2006E Bond
255,000
327,557
582,557
Redevelopment
Lease Purchase Agreements
266,073
211,558
477,631
General Fund Transfer
Note Payable to LA County
579,000
579,000
General Fund Transfer
Page 192 9t,
City of West Covina
FY 2022-23 Proposed Budget
Fund 853 - CFD Debt Service
Property Tax
1,650,693
1,730,056
1,736,000
1,736,000
-
(1,736,000)
Other Taxes
2,162,910
2,267,345
2,300,000
2,300,000
507,500
(1,792,500)
Other Revenues
-
-
-
-
-
Use of Money & Property
339,134
310,388
280,000
274,907
269,900
(10,100)
Revenue Total
4,152,737
r
000
4,310,907400
.00
Expenditures
Salaries & Benefits
239
25,414
45,400
29,312
40,721
(4,679)
Materials & Services
5,454,031
3,868,900
241,300
241,300
-
(241,300)
Debt Service
4,315,718
4,329,913
4,507,000
4,507,000
5,161,700
654,700
Expenditures Total
9,769,989
8,224,227
00
0: ,721
Revenues Less Expenditures
(5,617,251) (3,916,438)
(477,700) (466,705) (4,425,021)
Net Transfers
- 1,629,548
- 1,746,600
Net Change in Fund Balance
(5,617,251) (2,286,890)
(477,700) 1,279,895 (4,425,021)
Beginning Fund Balance
18,678,079 13,060,828
10,773,938 10,773,938 12,053,833
Fund Overview
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.
FY2022-2023 Expenditures
Debt Service payments for the next fiscal year are outlined below.
1996 Bonds
700 5,139,700 Taxes
Page 193
City of West Covina FY 2022-23 Proposed Budget
Page intentionally left blank.
Page 194
City of West Covina FY 2022-23 Proposed Budget
Summary of Other Funds for FY 2022-2023
116-State Asset Forfeiture
170
117-Drug Enforcement Rebate
2,095,729
504,890
119-Air Quality Improvement Trust
402,000
138,910
120-Integrated Waste Management
-
121-PropA
2,148,400
2,242,220
122-Prop C
2,323,529
1,921,880
124-Gasoline Tax
4,112,401
3,063,915 -
127-Police Donations
1,000
60
128-Transportation Development Act
70,000
70,000
129-AB 939
78,612
282,530
130-Bureau of Justice Asst.
-
-
131-Community Dev. Block Grant
246,837
800,000 -
133-Safer Grant
-
139-FEMA Grant
-
- -
140-STP Local
-
- -
143-LA County Park Bond
19,350
19,350 -
145-Waste Mgt Enforcement Grant
115,700
16,040 -
146-Senior Meals Program
314,872
202,100
149-Used Oil Block Grant
14,700
-
150-Inmate Welfare
1,500
1,500
153-Public Safety Augmentation
821,045
836,610
155-COPS/SLESF
627,518
271,130
156-USDOJ COVID
-
-
158-CRVRecycling Grant
28,000
28,000
159-Summer Meals Program
-
160-Capital Projects
3,859,999
- 800,000
161-Construction Tax
20,000
440
162-Information Technology
88,842
64,200 -
164-Police Facilities Dev. Impact Fees
150,000
14,600
165-Fire Facilities Dev. Impact Fees
-
166-Park Facilities Dev. Impact Fees
130,000
44,000
167-Admin. Facilities Dev. Impact Fees
2,600
168-PW Facilities Dev. Impact Fees
-
169-ParkAcquisition Fund
-
3,840
172-PDF C Orangewood - Ca
-
570
173-PDF D Walmerado-Cam.
-
20 -
174-PDF E - Cortez
-
100
175-PDF F - Gal-Wogrov-Cam
530
179-ARPA Local Fiscal Recovery Funds
(1)
- -
180-Future Street Improvements
- -
181-Maintenance District #1
343,080
656,930
182-Maintenance District #2
159,891
258,250
183-WC CSS CFD
66,880
690
184-Maintenance District#4
1,160,285
3,350 -
186-Maintenance District #6
179,271
380
187-Maintenance District#7
178,596
560
188-Citywide Maintenance District
2,188,227
2,052,280
189-Sewer Maintenance
4,507,951
3,769,530
190-Auto Plaza Improvement District
62,264
115,870
191-General Plan Update
500,000
- -
Page 195
City of West Covina FY 2022-23 Proposed Budget
Summary of Other Funds for FY 2022-2023
197-Measure W Stormwater
290,200
1,398,300
205-PEG Fund
-
20
207-OTSGrants
19,120
47,000
208-Justice Assistance Grant
100,000
100,000
212-Art In Public Places
199,998
250
218-2006 Homeland Security Grant
-
-
220-WC Community Svcs Foundation
317,537
221-Police Private Grants
- -
224-Measure R
1,554,410
1,357,900
225-CDBG - R
765,440
765,440
231-Advanced Traffic Mgt System
-
232-Non-Federal Grants
500,000
500,000
233-Taskforce Reg. Autotheft Prev.
214,317
215,000
234-City Law Enforcement Grant Fund
-
- -
235-Measure M
1,932,599
1,539,700
236-Measure A
-
408,000
237-SB1- Road Maintenance Rehab
3,645,077
2,422,458 567,200
238-Law Enforcement Tobacco Grant
173,082
173,082
239-CA Bureau of State Comm. Corr.
-
-
240-Measure H
50,000
50,000
241-CASP Certification & Training
- -
242-Sportsplex
594,378
413,830 180,548
360-Self Insurance Uninsured Loss
-
361-Self Insurance General/Auto Liab
1,650,000
2,201,600 -
363-Self-Insurance Workers' Comp
1,378,000
1,375,395
365-Fleet Management
1,474,865
1,474,865 - -
367-Vehicle Replacement
375,000
-
368-Retirement Health Savings Plan
-
400
375-Police Enterprise
241,831
645,080
376-Health Department
401,000
465,000
550-Deposit Trust Fund
- -
700-City Fixed Assets
-
810-Redevelopment Obligation Ret.
-
13,002,110 1,432,558
811-Successor Agency Merged DS
-
- -
815-Successor Agency Admin.
49,907
- - 200,093
820-Successor Housing Agency
1,139,103
22,790
853-CFD Debt Service
5,202,421
777,400 -
Page 196 IV,
City of West Covina
FY 2022-23 Proposed Budget
Fund 116 - State Asset Forfeiture
Revenue
Revenue From Other Agencies - - - 99,945 - -
Use of Money & Property 2,217 607 - 171 170 170
Revenue Total 2,217 607 100,116 170 170
Revenues Less Expenditures 2,217 607 - 100,116 170
Net Transfers - - - - -
Net Change in Fund Balance 2,217 607 - 100,116 170
Beginning Fund Balance 176,604 178,821 179,428 179,428 279,544
Fund Overview
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 programs.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 197
ww (m
City of West Covina
FY 2022-23 Proposed Budget
Fund 117 - Drug Enforcement Rebate
Revenue
00-Use Of Money & Property
79,593
19,450
-
4,896
4,890
4,890
31-Other Revenues
1,900
-
-
-
-
-
31-Revenue From Other
5,197,210
1,136,669
-
850,000
500,000
500,000
Expenditures
3110-Police Administration
522,180
353,212
930,000
647,978
497,890
(432,110)
3116-Dispatch
3,115
8,666
35,000
-
35,000
-
3119-West Covina Service Group
716,617
919,259
725,000
565,000
625,000
(100,000)
3120-Patrol
264,803
629,070
790,000
686,512
697,839
(92,161)
3130-Investigations
-
172,689
250,000
-
75,000
(175,000)
3131-Special Enforcement Team
145,385
34,667
265,000
15,000
165,000
(100,000)
Expenditures Total
0•
000
1,914,490
2,095,729
Revenues Less Expenditures
3,626,603
(961,444)
(2,995,000)
(1,059,594)
(1,590,839)
Net Transfers
(182,042)
-
-
-
-
NetChangein Fund Balance
3,444,561
(961,444)
(2,995,000)
(1,059,594)
(1,590,839)
Beginning Fund Balance
3,096,202
6,540,763
5,579,319
5,579,319
4,519,725
Fund Overview
Asset Seizure revenues are received from federal and state agencies based on the City's participation
in drug -related asset seizures. These funds are restricted to uses that enhance police programs.
Disclosure
Having received sufficient federal equitable sharing revenue stemming from joint local -federal
narcotics cases, the Chief of Police has prioritized the following appropriations in FY 2022-23. These
appropriations adhere to the spending rules and supplanting prohibitions detailed in the Guide to
Equitable Sharing for State, Local, and Tribal Law Enforcement Agencies.
FY2022-23 Expenditures
Continued funding for Federal Task Force Officer assigned to U.S. Marshal Service's Regional Fugitive Task Force
($250k in 3120.5110).
Continued law enforcement helicopter support services ($30k in 3120.3120).
Operational and membership costs for the regional Com-Net radio communications JPA, and dedicated Ethernet
utility lines connecting to the Glendale headquarters ($95k in 3110.6120 & $25k in 3110.6145).
Law enforcement computer system technology hardware, services, and licenses. These include firewalls,
dispatch console maintenance, information technology support services, virtualized infrastructure items, and
software licenses ($35k in 3116.7130, $115k in 3119.6272, $450k in 3119.6120, & $60k in 3119.7160).
Special Enforcement Team travel costs, pursuant to joint local -federal narcotics investigations ($15k in
Police vehicles and mounted equipment ($500k in 3120.7170, $75k in 3130.7170, & $150k in 3131.7170).
Equipment items including tactical response equipment, location tracking equipment, radio equipment,
handheld ticketing equipment, and simulator training equipment ($150k in 3110.7160).
Cosmetic refurbishments to the Police Station ($100k in 3110.7500).
Police supplies: GPS surveillance items to track narcotics suspects, SWAT supplies, protective gear, & other
emergency response items supporting front line law enforcement ($100k in 3110.6220).
Page 198
City of West Covina FY 2022-23 Proposed Budget
Fund 119 - Air Quality Improvement Trust
Revenue
00-Other Revenues
-
-
- -
-
-
00-Use Of Money & Property
1,523
1,217
- 415
410
410
61-Revenue From Other Agencies
657,470
172,248
40,000 137,251
138,500
98,500
Revenue Total
658,993
173,465
000 137,666
138,910
98,910
Expenditures
4183-Air Quality (AB2766)
1,961
1,981
12,100 2,700
2,000
(10,100)
4185-Transportation Demand Ma
-
-
- -
-
-
4186-Alternative Fuel
-
-
- -
-
-
7001-Buildings
-
-
- -
-
-
7003-General
-
-
- -
-
-
7008-Vehicles
144,040
-
- 349,952
400,000
400,000
Revenues Less Expenditures 512,992 272,484 27,900 (214,986) (263,090)
Net Transfers - - - - Net Change in Fund Balance 512,992 171,484 27,900 (214,986) (263,090)
Beginning Fund Balance (196,681) 316,311 487,795 487,795 272,809
Fund Overview
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. Money is distributed to the cities
based on population, and additional discretionary grants are made based on specific requests.
FY2022-2023 Expenditures
Expenditures are proposed to fund 8 new vehicles, including one for Code Enforcement and one for
Planning.
Page 199
wssr cmi��
City of West Covina
FY 2022-23 Proposed Budget
Fund 121 - Prop A
Revenue
Other Taxes
2,102,971
2,175,306
2,140,600
2,208,000
2,241,100
100,500
Other Revenues
-
-
-
-
-
-
Revenue From Other Agencies
-
203,806
106,000
106,000
-
(106,000)
Use of Money & Property
-
900
-
1,121
1,120
1,120
Revenue Total
2,102,971
2,380,012
2,246,600
:i
Expenditures
Materials & Services
2,249,309
1,838,667
2,040,000
2,125,000
2,142,500
102,500
Allocated Costs
5,938
5,938
5,900
5,900
5,900
-
Capital Assets
-
-
-
-
-
-
Revenues Less Expenditures
(152,276)
535,407
200,700
184,221
93,820
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
(152,276)
535,407
200,700
184,221
93,820
Beginning Fund Balance
115,537
(36,739)
498,668
498,668
682,889
Fund Overview
Under Proposition A, the City receives 0.5% of the 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.
FY2022-2023 Expenditures
New funds are proposed to be exchanged for non -restricted General Fund dollars.
Page 200
A
City of West Covina
FY 2022-23 Proposed Budget
Fund 122 - Prop C
General Revenue
Other Taxes 1,744,419 1,804,338 1,890,200 1,890,200 1,918,600 28,400
Expenditures
DevelopmentCommunity
Salaries & Benefits 144,651 71,243 56,300 17,873 11,260 (45,040)
Materials & Services 465,134 577,067 310,500 310,500 516,500 206,000
Salaries & Benefits 108,847 99,354 79,000 94,541 106,379 27,379
Materials & Services 1,006,672 968,629 1,369,500 1,384,457 1,561,090 191,590
Revenues Less Expenditures (69,986) (33,884) (41,000) (39,785) (401,649)
Net Transfers - - - - Net Change in Fund Balance (69,986) (33,884) (41,000) (39,785) (401,649)
Beginning Fund Balance 1,644,375 1,574,390 1,540,506 1,540,506 1,500,721
Fund Overview
Under Proposition C, the City receives a portion of an additional % 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.
FY2022-2023 Expenditures
Community Development expenses primarily include the Transtech contract for over $500,000.
Public Services use of Prop C funds include contract services for Dial -A -Ride, bus shelter maintenance,
and recreational transit services; additionally there are allocated administrative costs for 6 employees'
included in the expenditures.
Page 201
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City of West Covina FY 2022-23 Proposed Budget
Fund 124 - Gasoline Tax
Revenue
Revenue From Other Agencies
4,521,716
2,090,987
2,730,100
2,745,893
3,060,426
330,326
Charges For Service
24
-
-
-
-
-
Licenses & Permits
296
444
-
789
789
789
Other Revenues
62,350
-
-
-
-
-
Use of Money & Property
55,141
16,198
15,000
2,707
2,700
(12,300)
TotalRevenue
i
00
2,749,389
3,063,915
Expenditures
Salaries & Benefits
505,809
404,679
290,500
558,170
1,261,741
971,241
Materials & Services
1,054,786
1,059,036
1,347,200
1,371,679
1,656,260
309,060
Allocated Costs
588,280
540,139
601,300
554,095
594,400
(6,900)
Capital Assets
1,162,705
208,936
330,000
330,000
600,000
270,000
Expenditures Total
3,311,581
2,212,789
000
Revenues Less Expenditures
1,327,947
(105,160)
176,100
(64,555) (1,048,486)
Net Transfers
567,148
(3,343,750)
(100,000)
(100,000)
Net Change in Fund Balance
1,895,095
(3,448,910)
76,100
(164,555) (1,048,486)
Beginning Fund Balance
2,825,217
4,720,312
1,271,402
1,271,402 1,106,847
Fund Overview
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 Public Services Departments.
FY2022-2023 Expenditures
In addition to funding maintenance operations and CIP, twelve new positions are proposed to be
added in FY 2022-2023: 2 Maintenance Lead Workers, 6 Maintenance Worker II positions, and 4
Maintenance Worker III positions. These positions are split between the Gas Tax Fund and Sewer
Maintenance District.
Page 202
wui mini
City of West Covina FY 2022-23 Proposed Budget
Fund 127 - Police Donations
Revenue
Other Revenues
11,488
1,300
1,100
2,400 - (1,100)
Use of Money & Property
376
122
100
63 60 (40)
Revenue Total
11,864
1,422
00
2,463 60 i
Expenditures
Materials & Services
1,560
2,320
9,400
- 1,000 (8,400)
Revenues Less Expenditures 10,304 (898) (8,200) 2,463 _ (940)
Net Transfers - - - - Net Change in Fund Balance 10,304 (898) (8,200) 2,463 (940)
Beginning Fund Balance 26,041 36,345 35,447 35,447 37,910
Fund Overview
This fund accounts for donations received from various private donors to be used on expenditures
related to various police programs.
FY2022-2023 Expenditures
Expenditures are proposed to fund materials for various police programs.
Page 203
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City of West Covina
FY 2022-23 Proposed Budget
Fund 128 - Transportation Development Act
Revenue
Revenue From Other Agencies 994 - 77,600 130,457 70,000 (7,600)
Use of Money & Property - - - - - -
Revenue Total 994 - 77,600 130,457 70,000 (7,600)
Expenditures
Capital Assets 994 - 70,000 70,000 70,000 -
Salaries & Benefits - - - - - -
Revenues Less Expenditures - - 7,600 60,457 -
NetTransfers - - - - Net Change in Fund Balance - - 7,600 60,457 -
Beginning Fund Balance (60,457) (60,457) (60,457) (60,457) -
Fund Overview
Transportation Development Act funds are received through Los Angeles County and may only be used
for local streets and roads. These funds are generally used by the City for sidewalk rehabilitation and
construction, and the long-term transportation planning efforts within the City.
FY2022-2023 Expenditures
Current year expenditures are used for annual concrete sidewalk and stamped concrete replacement.
Page 204
City of West Covina FY 2022-23 Proposed Budget
Fund 129 - AB 939
Revenue
Charges For Service
256,933
261,712
170,000
272,980
281,000
111,000
Use of Money & Property
7,085
2,610
2,200
1,530
1,530
(670)
Revenue Total
264,018
264,322
00
274,510
282,530
110,330
Expenditures
Salaries & Benefits
91,010
65,241
119,200
29,065
25,012
(94,188)
Materials & Services
14,661
13,860
37,000
37,000
36,900
(100)
Allocated Costs
14,829
16,694
16,700
16,700
16,700
-
Expenditures Total
i i
00
Revenues Less Expenditures 143,517 168,527 (700) 191,745 203,918
Net Transfers - - - - -
Net Change in Fund Balance 143,517 168,527 (700) 191,745 203,918
Beginning Fund Balance 564,882 708,399 876,926 876,926 1,068,671
Fund Overview
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.
FY2022-2023 Expenditures
Funding includes supplies for E-waste, Earth advertising, consulting services relating to waste
management.
Page 205
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City of West Covina FY 2022-23 Proposed Budget
Fund 130 - Bureau of Justice Asst.
I�KRevenue From Other Agencies
Expenditures
Materials & Services
Other Supplies/Materials 10,170 - - - - -
Other Supplies/Materials -
Revenues Less Expenditures 8,595 - - 9,772 -
Net Transfers -
Net Change in Fund Balance 8,595 - - 9,772 -
Beginning Fund Balance (8,595) - - - 9,772
Fund Overview
This fund accounts for grant revenue provided by the federal Bureau of Justice Assistance (BJA),
within the U.S. Department of Justice (DOJ). The Edward Byrne Memorial Justice Assistance Grant
(JAG) Program grant funds must be used to hire additional personnel and/or purchase equipment,
supplies, contractual support, training, technical assistance, and information systems for criminal
justice.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina FY 2022-23 Proposed Budget
Fund 131 - Community Dev. Block Grant
Revenue
Charges For Service
Other Revenues
85,870
129,061
40,000
40,000
-
(40,000)
Revenue From Other Agencies
299,777
329,168
2,352,600
2,352,600
800,000
(1,552,600)
Use of Money & Property
-
-
-
-
-
-
Expenditures
Salaries & Benefits
125,037
103,373
116,600
117,910
100,837
(15,763)
Materials & Services
153,184
102,345
563,700
563,700
133,700
(430,000)
Allocated Costs
116,291
12,334
12,300
12,300
12,300
-
Capital Assets
52,120
240,168
1,700,000
2,097,956
-
(1,700,000)
Expenditures Total
446,633
i
2,392,600
Revenues Less Expenditures
(60,985)
9
-
(399,266)
553,163
Net Transfers
-
70,270
-
-
-
Net Change in Fund Balance
(60,985)
70,278
-
(399,266)
553,163
Beginning Fund Balance
(9,293)
(70,278)
-
-
(399,266)
Fund Overview
This fund accounts for activities of the Community Development Block Grant (CDBG) received from the
U.S. Department of Housing and Urban Development, including monies received from this agency as
part of the federal stimulus program.
FY2022-2023 Expenditures
Expenditures will be used for Fair Housing and CDBG consultants and subrecipient pass -through for
the Senior Meals program
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City of West Covina FY 2022-23 Proposed Budget
Fund 140 - STP Local
Revenue From Other Agencies 53,353 - 2,479,200 2,508,663 - (2,479,200)
Revenue Total 53,353 - 00 ii
Expenditures
Materials & Services - - - - - -
Capital Assets 3,522 29,319 2,479,200 2,479,200 - (2,479,200)
Salaries & Benefits - - - - - -
Expenditures Total 3,522 29,319 ii 2,479,200 00
Revenues Less Expenditures 49,831 (29,319) - 29,463 Net Transfers - 24,399 - - Net Change in Fund Balance 49,831 (4,920) - 29,463 -
Beginning Fund Balance (73,057) (23,226) (28,146) (28,146) 1,317
Fund Overview
This fund accounts for federal money received for projects to preserve and improve the conditions and
performance on any Federal -aid highway, bridge and tunnel projects on any public road, pedestrian
and bicycle infrastructure, and transit capital projects. Caltrans and the Federal Highway
Administration must approve projects.
FY2022-2023 Expenditures
There are not any expenditures planned at this time, however; expenses will be amended into the
budget as approved by Caltrans and the Federal Highway Administration.
Page 208
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City of West Covina
FY 2022-23 Proposed Budget
Fund 143 - LA County Park Bond
Revenue From Other Agencies
31,227
174,670
585,800
678,008
19,350
(566,450)
Expenditures
Materials & Services
4,132
4,015
19,000
19,000
19,000
Allocated Costs
4,269
-
-
-
-
-
Capital Assets
177,365
-
550,000
639,753
-
(550,000)
Salaries & Benefits
4,757
21,917
16,800
19,255
350
(16,450)
Revenues Less Expenditures (159,296) 148,739 - - Net Transfers - 65,973 - - Net Change in Fund Balance (159,296) 214,711 - - -
Beginning Fund Balance (55,416) (214,711) - - -
Fund Overview
These funds account for grant money received through the Los Angeles County Regional Park and
Open Space District Grant for projects to improve and rehabilitate parks, recreational facilities, trails,
and open space lands.
FY2022-2023 Expenditures
Funding includes maintenance and repairs for the Del Norte Splash Pad.
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City of West Covina FY 2022-23 Proposed Budget
Fund 145 - Waste Mgt Enforcement Grant
Revenue
Other Revenues
- 164,955
- -
-
-
Revenue From Other Agencies
15,733 15,553
15,700 15,700
15,000
(700)
Use of Money & Property
260 141
- 1,040
1,040
1,040
Revenue Total
15,993 180,649
15,700i
16,0400
Expenditures
Materials & Services
15,553 210,649
50,700 50,700
115,700
65,000
Expenditures Total
15,553 210,649
50,700 50,700
115,700
65,000
Revenues Less Expenditures
440 (30,000) (35,000) (33,960) (99,660)
Net Transfers
- 1,054,998 - -
Net Change in Fund Balance
440 1,024,998 (35,000) (33,960) (99,660)
Beginning Fund Balance
9,643 10,083 1,035,081 1,035,081 1,001,121
Fund Overview
This fund accounts for the money received from the State of California to help support the local
enforcement agent who monitors the local closed landfill.
FY2022-2023 Expenditures
Funding is included for Landfill regulatory compliance consultants.
Page 210
City of West Covina
FY 2022-23 Proposed Budget
Fund 146 - Senior Meals Program
Revenue
Charges For Service
22,656
2,476
22,000
10,000
2,000
(20,000)
Revenue From Other Agencies
315,200
548,013
174,200
305,000
200,000
25,800
Use of Money & Property
432
243
100
100
100
-
Revenue Total
338,288
550,732
196,300
315,100
202,100
5,800
Expenditures
Salaries & Benefits
145,880
143,376
133,900
119,188
130,372
(3,528)
Materials & Services
192,205
340,490
117,200
117,200
140,100
22,900
Allocated Costs
-
44,382
44,400
44,400
44,400
-
Expenditures Total
338,085
528,247
00
280,788
Revenues Less Expenditures
203
22,485
(99,200)
34,312
(112,772)
Net Transfers
-
-
-
-
Net Change in Fund Balance
203
22,485
(99,200)
34,312
(112,772)
Beginning Fund Balance
72,321
72,524
95,009
95,009
129,321
Fund Overview
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.
FY2022-2023 Expenditures
Funding is primarily to reimbursable of raw food to provide meals to seniors.
Page 211
City of West Covina FY 2022-23 Proposed Budget
Fund 149 - Used Oil Block Grant
Revenue From Other Agencies
29,089 11,990
29,000
29,000 - (29,000)
Revenue Total
29,089 11,990
29,000
29,000 - (29,000)
Expenditures
Materials & Services
20,434 31,559
27,300
27,300 13,000 (14,300)
Allocated Costs
- 1,680
1,700
1,700 1,700 -
Expenditures Total
20,434 33,239
29,000
29,000 14,700 (14,300)
Revenues Less Expenditures 8,655 (21,249) - (14,700)
Net Transfers - - - - Net Change in Fund Balance 8,655 (21,249) - - (14,700)
Beginning Fund Balance 30,020 38,675 17,426 17,426 17,426
Fund Overview
The California Integrated Waste Management Board (CIWMB) provides grant funds to cities to
promote used motor oil recycling.
FY2022-2023 Expenditures
Expenditures will be used on used oil collection/filter exchange contract services.
Page 212
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City of West Covina FY 2022-23 Proposed Budget
Fund 150 - Inmate Welfare
Revenue
Other Revenues
1,828 2,422
1,500 1,500 1,500
Use of Money & Property
117 34
- 9 - -
Revenue Total
1,945 2,456
ii 1,509 1,500
Expenditures
Materials & Services
2,000 -
1,500 1,500 1,500 -
Capital Assets
-
- - - -
Expenditures Total
2,000
1,500 2,500 1,500
Revenues Less Expenditures (55) 2,456 Net Transfers - - - - Net Change in Fund Balance (55) 2,456 - 9 -
Beginning Fund Balance 8,537 8,482 10,938 10,938 10,947
Fund Overview
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.
FY2022-2023 Expenditures
Expenditures will be used for inmate welfare.
Page 213
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City of West Covina
FY 2022-23 Proposed Budget
Fund 153 - Public Safety Augmentation
Revenue
Other Taxes
773,318
834,745
823,800
823,800
836,200
12,400
Charges For Service
-
-
-
-
-
-
Use of Money & Property
5,049
1,129
2,000
417
410
(1,590)
Revenue Total
778,367
835,874
:00
824,217
836,610
10,810
Expenditures
Salaries & Benefits
704,586
996,719
810,000
779,761
821,045
11,045
Expenditures Total
704,586
996,719
000
779,761
821,045
11,045
Revenues Less Expenditures
73,782
(160,844)
15,800
44,456
15,565
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
73,782
(160,844)
15,800
44,456
15,565
Beginning Fund Balance
455,473
529,255
368,411
368,411
412,867
Fund Overview
This fund accounts for the permanent extension of the sales tax by % 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.
FY2022-2023 Expenditures
Expenditures fund public safety staffing.
Page 214
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City of West Covina FY 2022-23 Proposed Budget
Fund 155 - COPS/SLESF
Revenue
Other Revenues
-
-
-
-
-
-
Revenue From Other Agencies
205,045
253,970
205,000
250,000
270,000
65,000
Use of Money & Property
6,216
2,033
1,600
1,138
1,130
(470)
Revenue Total
211,261
256,003
0..00
Expenditures
Materials & Services
78,506
55,263
108,400
146,442
110,000
1,600
Capital Assets
100,579
-
84,000
62,500
80,000
(4,000)
Salaries & Benefits
3,575
-
-
320,925
437,518
437,518
Expenditures Total
182,661
55,263
00
Revenues Less Expenditures
28,600
200,740
14,200
(278,729)
(356,388)
Net Transfers
-
-
-
-
Net Change in Fund Balance
28,600
200,740
14,200
(278,729)
(356,388)
Beginning Fund Balance
408,137
436,736
637,476
637,476
358,747
Fund Overview
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.
FY2022-2023 Expenditures
Expenditures will be used for staffing and supplies. Capital assets include body worn camera units.
Page 215
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City of West Covina FY 2022-23 Proposed Budget
Fund 156 - USDOJ COVID
Revenue From Other Agencies 2,200 23,911 - 34,865 - -
Revenue Total ii
Expenditures
Materials & Services 2,341 12,711 - - - -
Salaries & Benefits - 11,058 - 34,865 - -
Revenues Less Expenditures (241) 141 - - -
Net Transfers -
Net Change in Fund Balance (141) 141 - - -
Beginning Fund Balance 0 (141) - - -
Fund Overview
This fund accounts for grant revenue provided by the U.S. Department of Justice (DOJ) The
Coronavirus Emergency Supplemental Funding (CESF) grant. Funds must be used for overtime,
supplies, and services that are involved in the response to the coronavirus pandemic.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 158 - CRV Recycling Grant
Revenue
Revenue From Other Agencies 71,482 36,935 28,000 28,000 28,000 Use of Money & Property - - - - - -
Revenue Total 71,482 36,935 28,000 28,000 28,000
Expenditures
Materials & Services 15,385 38,277 28,000 28,000 28,000 -
Allocated Costs - 930 - - -
Revenues Less Expenditures 56,097 (2,272) -- - Net Transfers - - - - Net Change in Fund Balance 56,097 (2,272) - - -
Beginning Fund Balance 69,136 125,233 122,961 122,961 122,961
Fund Overview
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.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 217
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City of West Covina FY 2022-23 Proposed Budget
Fund 16o - Capital Projects
Revenue
Revenue Total - 6,602,048 - - - -
Expenditures
Capital Assets 274,762 757,571 3,678,100 9,062,098 3,859,999 181,899
Expenditures Total 274,762 757,571 3,678,100 9,062,098 3,859,999 181,899
Revenues Less Expenditures (274,762)
Net Transfers 316,135
Net Change in Fund Balance 41,374
Beginning Fund Balance 138,136
5,844,477 (3,678,100) (9,062,098) (3,859,999)
3,663,505
4,725,000 800,000
9,507,982 (3,678,100) (4,337,098) (3,059,999)
179,510 9,687,492 9,687,492 5,350,394
Fund Overview
The fund was established by the City Council to serve as the source of capital funding for CIP projects
which include long-term improvement programs not accounted for in other funds.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
Page 218
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City of West Covina FY 2022-23 Proposed Budget
Fund 161 - Construction Tax
Revenue
Other Taxes 89,673 40,343 70,000 73,941 - (70,000)
Use of Money & Property 2,520 856 1,000 448 440 (560)
Revenue Total 92,193 41,198 000 .0
Expenditures
Materials & Services 10,680 - 20,000 - 20,000 -
Capital Assets - - -
Salaries & Benefits - - - - - -
Revenues Less Expenditures 81,513 41,198 51,000 74,389 (19,560)
Net Transfers - - - - Net Change in Fund Balance 81,513 41,198 51,000 74,389 (19,560)
Beginning Fund Balance 137,025 218,538 259,736 259,736 334,125
Fund Overview
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.
FY2022-2023 Expenditures
FY2022-2023 expenditures will be used for facility improvements.
Page 219
City of West Covina
FY 2022-23 Proposed Budget
Fund 162 - Information Technology
Revenue
Fees 44,074 61,663 - 64,189 64,200 64,200
Revenue From Other Agencies - - 280,000 280,000 - (280,000)
Expenditures
Materials & Services - - - - 60,000 60,000
Capital Assets 59,473 5,878 280,000 310,000 28,842 (251,158)
Salaries & Benefits - - - - - -
Revenues Less Expenditures (15,399) 55,786 - 34,189 (24,642)
Net Transfers 11,856 - - - Net Change in Fund Balance (3,543) 55,786 - 34,189 (24,642)
Beginning Fund Balance 162,350 158,807 214,593 214,593 248,782
Fund Overview
The funds paid into this fund are to be used for information technology capital outlay projects.
FY2022-2023 Expenditures
Funds in FY2022-2023 will be used for the building and permitting software.
Page 220
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City of West Covina
FY 2022-23 Proposed Budget
Fund 164 - Police Facilities Dev. Impact Fees
Revenue
Other Revenues 16,568 14,564 - 25,610 14,600 14,600
Use of Money & Property - - - - - -
Revenue Total 16,568 14,564 25,610 ii 14,600
Expenditures
Capital Assets - - - 150,000 150,000
Expenditures Total 150,000 150,000
Revenues Less Expenditures 16,568 14,564 - 25,610 (135,400)
Net Transfers - - - - Net Change in Fund Balance 16,568 14,564 - 25,610 (135,400)
Beginning Fund Balance 99,908 116,475 131,039 131,039 156,649
Fund Overview
The City receives one-time fees on new developments. The Police Impact Fees are to be used to cover
costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
FY2022-2023 Expenditures will be used to help fund CIP improvements to the Police Building - Forensic
Lab Upgrade, Jail, Detective Bureau, Roof, and HVAC.
Page 221
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City of West Covina FY 2022-23 Proposed Budget
Fund 165 - Fire Facilities Dev. Impact Fees
Revenue
Other Revenues 20,180 17,588 - 31,066 - Use of Money & Property - - - - - -
Revenue Total :0 17,588 31,066
Expenditures
Capital Assets - - - - - -
Expenditures Total
Revenues Less Expenditures 20,180 27,588 - 31,066
Net Transfers - (101,713) - - Net Change in Fund Balance 20,180 (84,125) - 31,066 -
Beginning Fund Balance 71,155 91,335 7,210 7,210 38,276
Fund Overview
The City receives one-time fees on new developments. The Fire Impact Fees are to be used to cover
costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 222
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City of West Covina
FY 2022-23 Proposed Budget
Fund 166 - Park Facilities Dev. Impact Fees
Revenue
Other Revenues 49,771 43,733 - 76,824 44,000 44,000
Use of Money & Property - - - - - -
Revenue Total 49,771 43,733 - 76,824 000 44,000
Expenditures
Capital Assets - - - 248,291 130,000 130,000
TotalExpenditures ii0 130,000
Revenues Less Expenditures 49,771 43,733 (171,467) (86,000)
Net Transfers - - - - Net Change in Fund Balance 49,771 43,733 - (171,467) (86,000)
Beginning Fund Balance 213,411 263,181 306,914 306,914 135,447
Fund Overview
The City receives one-time fees on new developments. The Park Impact Fees are to be used to cover
costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
Page 223
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City of West Covina FY 2022-23 Proposed Budget
Fund 167 - Admin. Facilities Dev. Impact Fees
Revenue
Other Revenues 2,925 2,612 - 4,574 2,600 2,600
Use of Money & Property - - - - - -
Revenue Total 2,925 2,612 4,574 00 2,600
Revenues Less Expenditures 2,925 2,612 - 4,574 2,600
Net Transfers - - - - -
Net Change in Fund Balance 2,925 2,612 - 4,574 2,600
Beginning Fund Balance 16,577 19,501 22,113 22,113 26,687
Fund Overview
The City receives one-time fees on new developments. The City Administrative Impact Fees are to be
used to cover costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 224
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City of West Covina FY 2022-23 Proposed Budget
Fund 168 - PW Facilities Dev. Impact Fees
Revenue
Other Revenues 1,453 1,215 - 1,931 - Use of Money & Property - - - - - -
Revenues Less Expenditures 1,453 1,215 - 1,931 -
Net Transfers - - - - Net Change in Fund Balance 1,453 1,215 - 1,931 -
Beginning Fund Balance 7,262 8,715 9,930 9,930 11,861
Fund Overview
The City receives one-time fees on new developments. The Public Works Impact Fees are to be used to
cover costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 225
City of West Covina FY 2022-23 Proposed Budget
Fund 169 - Park Acquisition Fund
Revenue
Charges For Service
- 3,400 - - - -
Other Revenues
- 3,900,000 - - -
Use of Money & Property
- 7,363 12,000 3,845 3,840 (8,160)
Revenue Total
- 3,910,763 12,000 3,845 3,840 i
Expenditures
Materials & Services
- 14,882 - - -
Capital Assets
- - 200,000 200,000 - (200,000)
Debt Service
- 500,000 - -
Revenues Less Expenditures Net Transfers Net Change in Fund Balance -
Beginning Fund Balance (109,605)
Fund Overview
3,395,881 (188,000) (196,155) 3,840
(1,034,796) - - -
2,361,085 (188,000) (196,155) 3,840
(109,605) 2,251,480 2,251,480 2,055,325
The funds paid into this fund are to be utilized for new parkland acquisition and the development of
new parkland.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 226
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City of West Covina
FY 2022-23 Proposed Budget
Fund 172 - PDF C Orangewood - Ca
Revenue
Other Revenues 459,900 186,150 200,000 200,000 - (200,000)
Use of Money & Property 5,156 2,266 - 572 570 570
Revenue Total 465,056 188,416 200,000 200,572 570 (199,430)
Expenditures
Capital Assets 65 - 400,000 400,000 - (400,000)
Expenditures Total 65 400,000 400,000 - (400,000)
Revenues Less Expenditures 464,991 188,416 (200,000) (199,428) 570
Net Transfers - - - (185,100) -
Net Change in Fund Balance 464,991 188,416 (200,000) (384,528) 570
Beginning Fund Balance 16,846 481,837 670,253 670,253 285,725
Fund Overview
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 for the Park District "A" also known as Del Norte Park.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
Page 227
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City of West Covina FY 2022-23 Proposed Budget
Fund 173 - PDF D Walmerado-Cam.
Revenue
Other Revenues - - - - - -
Use of Money & Property 362 99 - 25 20 20
Revenue Total 362 99 - 25 20 20
Expenditures
Capital Assets - - - 210,100 - -
Salaries & Benefits - - - - - -
Expenditures Total 00
Revenues Less Expenditures 362 99 - (210,075) 20
Net Transfers - - - 185,100 -
Net Change in Fund Balance 362 99 - (24,975) 20
Beginning Fund Balance 28,813 29,175 29,274 29,274 4,299
Fund Overview
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 for the Park District "D" also known as Walmerado Park.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 228
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City of West Covina FY 2022-23 Proposed Budget
Fund 174 - PDF E - Cortez
Revenue
Other Revenues
-
21,900
21,900
43,800
-
(21,900)
Use of Money & Property
250
142
100
100
100
-
Revenue Total
250
22,042
22,000
43,900
100
(21,900)
Expenditures
Capital Assets
-
-
61,100
40,000
-
(61,100)
Revenues Less Expenditures
250
22,042
(39,100)
3,900
100
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
250
22,042
(39,100)
3,900
100
Beginning Fund Balance
19,940
20,190
42,232
42,232
46,132
Fund Overview
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 for the Park District "E" also known as Cortez Park.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 229
City of West Covina
FY 2022-23 Proposed Budget
Fund 175 - PDF F - Gal-Wogrov-Cam
Revenue
Other Revenues - - - - - -
Use of Money & Property 3,834 1,049 900 530 530 (370)
Revenue Total 3,834 0,. 900 530 530 (370)
Expenditures
Capital Assets - - - - - -
Salaries & Benefits - - - - - -
Revenues Less Expenditures ' 3,834 1,049 900 530 530
Net Transfers - - - - -
Net Change in Fund Balance 3,834 1,049 900 530 530
Beginning Fund Balance 305,319 309,153 310,202 310,202 310,732
Fund Overview
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 for the Park District "F" also known as Galster Wilderness Park.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 230
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City of West Covina FY 2022-23 Proposed Budget
Fund 179 - ARPA Local Fiscal Recovery Funds
Revenue
Revenue From Other Agencies - - 10,000,000 19,783,040 - (10,000,000)
Use of Money & Property - - - - - Revenue Total - - 10,000,000 rrr 000 iii
Expenditures
Capital Assets - - 19,570,000 18,927,302 (1) (19,570,001)
Salaries & Benefits - - - 451,453 - -
Expenditures Total - - i iii i0
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
(9,570,000) 404,285
(9,570,000) 404,285
404,285
Fund Overview
The ARPA Special Revenue Fund accounts for the grant funds received from the American Rescue Plan
Act.
FY2022-2023 Expenditures
The list of funded projects is included in the CIP.
Page 231
City of West Covina
FY 2022-23 Proposed Budget
Fund 18o - Future Street Improvements
Revenue
Capital Assets - 11,250 - 25,564 - -
Revenues Less Expenditures - 11,250 - 25,564 Net Transfers - 220,000 - - Net Change in Fund Balance - 231,250 - 25,564 -
Beginning Fund Balance - - 231,250 231,250 231,250
Fund Overview
This fund accounts for monies paid in -lieu of street rehabilitation improvements.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 232
wsss mmu
City of West Covina FY 2022-23 Proposed Budget
El I
Fund 181 - Maintenance District #t
Revenue
Property Tax
596,837
623,785
639,100
639,100
651,900
12,800
Charges For Service
-
-
-
-
-
-
Use of Money & Property
30,790
9,342
11,000
5,039
5,030
(5,970)
Revenue Total
627,627
633,127
00
644,139
656,930
6,830
Expenditures
Salaries & Benefits
85,430
64,614
37,200
43,593
45,292
8,092
Materials & Services
175,059
171,379
250,400
226,900
240,788
(9,612)
Allocated Costs
51,533
56,966
57,000
57,000
57,000
Capital Assets
-
-
-
-
-
-
Expenditures Total
312,021
292,959
344,600
327,493
343,080
Revenues Less Expenditures 315,606 340,168 305,500 316,646 313,850
Net Transfers - - - - -
Net Change in Fund Balance 315,606 340,168 305,500 316,646 313,850
Beginning Fund Balance 2,301,561 2,617,166 2,957,334 2,957,334 3,273,980
Fund Overview
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.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
J% Page 233
City of West Covina
FY 2022-23 Proposed Budget
Fund 182 - Maintenance District #2
Revenue
Property Tax
200,459
222,194
252,000
252,000
257,000
5,000
Charges For Service
-
-
-
-
-
-
Use of Money & Property
7,732
2,350
3,000
1,253
1,250
(1,750)
Revenue Total
i
000
i
Expenditures
Materials & Services
39,137
40,090
103,300
97,100
104,243
943
Allocated Costs
31,485
24,547
24,600
24,600
24,600
-
Capital Assets
-
-
-
-
-
Salaries & Benefits
57,940
50,372
57,100
43,325
31,048
(26,052)
Expenditures Total
128,562
115,010
185,000
0•
Revenues Less Expenditures
79,629
109,534
70,000
88,228 98,359
Net Transfers
(9,000)
(9,000)
(9,000)
(9,000) -
Net Change in Fund Balance
70,629
100,534
61,000
79,228 98,359
Beginning Fund Balance
581,696
652,325
752,859
752,859 832,087
Fund Overview
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.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
Page 234
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City of West Covina FY 2022-23 Proposed Budget
Fund 183 - WC CSS CFD
Revenue
Other Taxes
107,650
107,360
110,000
110,000
-
(110,000)
Charges For Service
-
-
-
-
Other Revenues
-
-
-
-
-
-
Use of Money & Property
4,346
1,328
1,100
699
690
(410)
Revenue Total
111,995
108,688
111,100
110,699
.•0
(110,410)
Expenditures
Materials & Services
57,536
49,383
63,900
49,900
54,900
(9,000)
Allocated Costs
11,279
11,174
11,200
11,200
11,200
-
Capital Assets
-
-
-
-
-
-
Salaries & Benefits
15,749
5,146
-
-
780
780
Expenditures Total
84,564
65,703
rr
61,100
66,880
Revenues Less Expenditures 27,431 42,985 36,000 49,599 (66,190)
Net Transfers - - - - Net Change in Fund Balance 27,431 42,985 36,000 49,599 (66,190)
Beginning Fund Balance 335,236 362,666 405,651 405,651 455,250
Fund Overview
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).
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
Page 235
City of West Covina
FY 2022-23 Proposed Budget
Fund 184 - Maintenance District #4
Revenue
Charges For Service
1,026,385
1,020,481
1,193,700
1,193,700
-
(1,193,700)
Use of Money & Property
28,817
7,104
6,500
3,350
3,350
(3,150)
Revenue Total
1,055,202
1,027,584
1,200,200
Expenditures
Materials & Services
694,885
801,794
933,500
816,100
890,548
(42,952)
Allocated Costs
185,383
197,543
197,600
197,600
197,600
Capital Assets
219,652
-
-
-
-
-
Salaries & Benefits
126,360
96,587
116,700
69,695
72,137
(44,563)
Expenditures Total
1,226,279
i•
:00
1,083,395
Revenues Less Expenditures
(171,078)
(68,339)
(47,600)
113,655
(1,156,935)
Net Transfers
9,000
9,000
9,000
9,000
Net Change in Fund Balance
(162,078)
(59,339)
(38,600)
122,655
(1,156,935)
Beginning Fund Balance
2,368,866
2,206,788
2,147,449
2,147,449
2,270,104
Fund Overview
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.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
Page 236
wui curs.
City of West Covina
FY 2022-23 Proposed Budget
Fund 186 - Maintenance District #6
Revenue
Charges For Service
153,539
154,799
183,500
183,500
-
(183,500)
Use of Money & Property
3,035
797
1,000
384
380
(620)
Revenue Total
156,574
155,596
00
183,884
380
(184,120)
Expenditures
Materials & Services
77,673
87,519
115,200
107,400
125,615
10,415
Allocated Costs
35,700
32,569
32,600
32,600
32,600
-
Capital Assets
10,000
-
-
-
-
Salaries & Benefits
41,312
26,200
31,100
18,987
21,056
(10,044)
Expenditures Total
164,685
146,288
00
Revenues Less Expenditures
(8,111)
9,308
5,600
24,897
(178,892)
Net Transfers
-
-
-
-
Net Change in Fund Balance
(8,111)
9,308
5,600
24,897
(178,891)
Beginning Fund Balance
245,686
237,575
246,883
246,883
271,780
Fund Overview
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.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
APage 237
City of West Covina FY 2022-23 Proposed Budget
El I
Fund 187 - Maintenance District #7
Revenue
Charges For Service
173,266
173,983
204,900
204,900
-
(204,900)
Use of Money & Property
3,825
1,137
1,200
567
560
(640)
Expenditures
Materials & Services
65,678
87,038
112,500
115,300
125,640
13,140
Allocated Costs
32,622
31,940
31,900
31,900
31,900
-
Capital Assets
-
-
-
-
-
-
Salaries & Benefits
45,209
26,200
29,500
18,417
21,056
(8,444)
Expenditures Total
0•
145,177
173,900
Revenues Less Expenditures
33,582
29,943
32,200
39,850
(178,036)
Net Transfers
-
-
-
-
Net Change in Fund Balance
33,582
29,943
32,200
39,850
(178,036)
Beginning Fund Balance
288,915
322,496
352,439
352,439
392,289
Fund Overview
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.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
Page 238
wui curs.
City of West Covina
FY 2022-23 Proposed Budget
Fund 188 - Citywide Maintenance District
Revenue
Charges For Service
1,644,661
1,769,426
2,050,600
2,050,600
2,050,600
Other Revenues
-
-
-
-
-
Use of Money & Property
18,463
4,857
4,500
1,680
1,680
(2,820)
Expenditures
Salaries & Benefits
111,312
88,842
105,400
71,799
88,574
(16,826)
Materials & Services
1,324,641
1,724,669
1,652,000
1,760,433
1,710,553
58,553
Allocated Costs
119,009
132,202
136,300
134,426
139,100
2,800
Capital Assets
-
-
500,000
500,000
250,000
(250,000)
Expenditures Total
1,554,962
1,945,713
00
Revenues Less Expenditures 108,161 (171,431) (338,600) (414,378) (135,947)
Net Transfers - - - - Net Change in Fund Balance 108,161 (171,431) (338,600) (414,378) (135,947)
Beginning Fund Balance 1,286,413 1,394,575 1,223,144 1,223,144 808,766
Fund Overview
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.
FY2022-2023 Expenditures
Funding has been included in FY2022-23 to increase the tree trimming cycle from 7 to 5 years.
$250,000 has also been included under Capital for Median Landscaping.
wsn cmu� Page 239
City of West Covina
FY 2022-23 Proposed Budget
Fund 189 - Sewer Maintenance
Revenue
Property Tax
311,398
350,196
210,000
228,879
254,200
44,200
Charges For Service
3,492,403
3,719,042
3,000,000
3,039,703
3,500,000
500,000
Other Revenues
13,767
-
-
-
-
-
Use of Money & Property
78,328
25,498
20,000
15,330
15,330
(4,670)
Revenue Total
3,895,896
094
000
i
539,530
Expenditures
Salaries & Benefits
816,364
802,537
707,900
789,740
1,520,193
812,293
Materials & Services
430,018
175,730
430,100
444,819
499,458
69,358
Allocated Costs
377,880
164,608
201,400
172,317
195,700
(5,700)
Capital Assets
1,117,556
628,494
2,392,600
4,001,450
2,292,600
(100,000)
Expenditures Total
2,741,819
1,771,368
000
5,408,326i
Revenues Less Expenditures
1,154,078
2,323,368
(502,000)
(2,124,414)
(738,421)
Net Transfers
-
-
(100,000)
(100,000)
Net Change in Fund Balance
1,154,078
2,323,368
(602,000)
(2,224,414)
(738,421)
Beginning Fund Balance
5,404,689
6,558,767
8,882,135
8,882,135
6,657,721
Fund Overview
This fund supports the City's street sweeping program and maintenance of the City's sewer system.
The City also provides services to the City of Covina through this fund.
FY2022-2023 Expenditures
Twelve new positions are proposed to be added in FY 2022-2023: 2 Maintenance Lead Workers, 6
Maintenance Worker II positions, and 4 Maintenance Worker III positions. These positions are split
between the Gas Tax Fund and Sewer Maintenance District.
Page 240
wui mini
City of West Covina FY 2022-23 Proposed Budget
Fund igo - Auto Plaza Improvement District
Revenue
Other Taxes
115,616
115,616
115,700
115,700
115,600
(100)
Use of Money & Property
1,988
529
1,000
275
270
(730)
Revenue Total
117,604
116,145
116,700
Expenditures
Materials & Services
35,465
47,547
59,600
58,900
58,020
(1,580)
Debt Service
7,419
6,382
5,400
5,400
4,244
(1,156)
Expenditures000
64,300
Revenues Less Expenditures 74,720 62,216 51,700 52,675 53,606
Net Transfers - - - - -
Net Change in Fund Balance 74,720 62,216 51,700 51,675 53,606
Beginning Fund Balance (246,873) (172,152) (109,936) (109,936) (58,261)
Fund Overview
This is an assessment district supported by six of West Covina's automobile dealers to fund the
construction, maintenance and operation of a reader board adjacent to Interstate 10.
FY2022-2023 Expenditures
Expenditures are used for Maintenance and Repair, Insurance, and other operations associated with
the Auto Plaza reader board sign.
On March 1, 2016, the City Council authorized the City Manager to execute a Sign Replacement
Agreement (Agreement) with the West Covina Auto Plaza Association (Auto Plaza) for the new Auto
Plaza reader board sign. The City Council approved a loan in an amount of $532,582, which is to be
repaid over 10 years at 2% interest. The Auto Plaza makes payments of $29,313.20, on the loans, on
January 1 and July 1 of each year. The first two payments of the loan were made, so the outstanding
loan amount is $483,965.37. The City Loan accrues interest at the rate of two percent (2%) simple
interest per annum from the date of disbursement. Below are the remaining payments due:
2023
54,782
4,244
2024
55,884
3,143
2025
57,007
2,020
2026
57,860
874
Page 241
0 M
City of West Covina FY 2022-23 Proposed Budget
Fund 191 - General Plan Update
Revenue
Charges For Service - 129,864 - - - -
Revenue Total - 129,864 -
Expenditures
Materials & Services - - - - 500,000 500,000
Expenditures Total - 500,000 500,000
Revenues Less Expenditures - 129,864 - - (500,000)
Net Transfers - 407,395 - - Net Change in Fund Balance - 537,260 - - (500,000)
Beginning Fund Balance 0 0 537,260 537,260 537,260
Fund Overview
This fund accounts for the General Plan and Zoning Code Update Surcharge which is designated to be
used for future plan updates.
FY2022-2023 Expenditures
Professional Services has been funded for the next General Plan Update.
Page 242
wui miss,
City of West Covina
FY 2022-23 Proposed Budget
Fund 197 - Measure W Stormwater
Revenue
Property Tax
- 1,328,840 1,370,000
1,370,000
1,397,400
27,400
Use of Money & Property
- 1,134 -
902
900
900
Expenditures
Materials & Services
- 199,856 290,200
290,200
290,200
-
Capital Assets
- - 920,000
920,000
-
(920,000)
Revenues Less Expenditures - 1,130,118 159,800 160,702 1,108,100
Net Transfers - - - - -
Net Change in Fund Balance - 1,130,118 159,800 160,702 1,108,100
Beginning Fund Balance 0 0 1,130,118 1,130,118 1,290,820
Fund Overview
This fund accounts for the special parcel tax on all property owners in Los Angeles County approved
November 2018. This tax raises funds to pay for stormwater projects including the infrastructure and
any associated programs to capture, treat and recycle rainwater.
FY2022-2023 Expenditures
Funding is used for ongoing maintenance and repairs. Information regarding capital projects is
included in the CIP.
Page 243
wsn cmi�a
City of West Covina FY 2022-23 Proposed Budget
Fund 205 - PEG Fund
Revenue
Use of Money & Property 1,533 189 - 24 20 20
Expenditures
Materials & Services - 4,086 - 15,830 - -
Capital Assets 27,344 75,210 - - - -
Revenues Less Expenditures (25,810) (79,106) (15,806) 20
Net Transfers - - - - -
Net Change in Fund Balance (25,810) (79,106) - (15,806) 20
Beginning Fund Balance 133,659 107,849 28,743 28,743 12,937
Fund Overview
Charter Communications awarded the City a $150,000 Public Education Grant for several years.
Additionally, Council approved reinstatement of the PEG fee in FY2021-22. The money remaining in
this fund can only be used to make capital expenditures related to the City's Public Access Channel.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 244
A
City of West Covina FY 2022-23 Proposed Budget
Fund 207 - OTS Grants
Revenue From Other Agencies 14,143 52,812 46,000 63,768 47,000 1,000
Expenditures
Materials & Services 674 5,129 - 25,000 - -
Allocated Costs
000 :0
Expenditures Total 15,121 62,651 36,000 44,913 19,120 (16,880)
Revenues Less Expenditures (978) (9,839) 10,000 18,855 27,880
Net Transfers - - - - -
Net Change in Fund Balance (978) (9,839) 10,000 18,855 27,880
Beginning Fund Balance (7,951) (8,929) (18,768) (18,768) 87
Fund Overview
This fund accounts for grant revenue provided by the State of California, Office of Traffic Safety (OTS).
The Traffic Records grant funds must be used to improve the reporting of traffic records, by purchasing
and implementing a software solution to computerize and automate reports to the State.
FY2022-2023 Expenditures
Expenditures will be used for ongoing software licensing renewals and personnel.
wsn cmiu Page 245
City of West Covina FY 2022-23 Proposed Budget
Fund 208 - Justice Assistance Grant
Revenue
Revenue From Other Agencies - - - - 100,000 100,000
Revenue Total - 100,000 100,000
Expenditures
Materials & Services - - - - 100,000 100,000
Expenditures Total - 100,000 100,000
Revenues Less Expenditures - - - - Net Transfers - - - - Net Change in Fund Balance - - - - -
Beginning Fund Balance - - - - -
Fund Overview
This fund accounts for grant revenue provided by the federal Bureau of Justice Assistance (BJA), within
the U.S. Department of Justice (DOJ). The Edward Byrne Memorial Justice Assistance Grant (JAG)
Program grant funds must be used to hire additional personnel and/or purchase equipment, supplies,
contractual support, training, technical assistance, and information systems for criminal justice.
FY2022-2023 Expenditures
Capital assets include body worn camera units.
Page 246
wui mini
City of West Covina
FY 2022-23 Proposed Budget
Fund 212 - Art In Public Places
Revenue
Other Revenues 103,038 - - - - -
Use of Monev & Property 3,637 1,007 - 257 250 250
Expenditures I
Capital Assets 199,998 199,998
Expenditures Total - - - - 199,998 199,998
Revenues Less Expenditures 106,675 1,007 (199,748)
Net Transfers - - - - Net Change in Fund Balance 106,675 1,007 - 257 (199,748)
Beginning Fund Balance 190,141 296,816 297,823 297,823 298,080
Fund Overview
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.
FY2022-2023 Expenditures
Funding is included for projects included in the CIP.
APage 247
City of West Covina
FY 2022-23 Proposed Budget
Fund 218 - 2006 Homeland Security Grant
Revenue From Other Aeencies 83.710 63.920 - 97.526 - -
Expenditures
Capital Assets 83,710 141,949 - 19,496 - -
Revenues Less Expenditures (0) (78,029) - 78,030 Net Transfers - - - - Net Change in Fund Balance (0) (78,029) - 78,030 -
Beginning Fund Balance (0) (1) (78,030) (78,030)
Fund Overview
This fund accounts for grant revenue provided by the U.S. Department of Homeland Security. The
Homeland Security Program (SHSP) grant funds must be used to replace and update Urban Search and
Rescue equipment for technical rescue. Equipment obtained must be available under California
Disaster and Civil Defense Master Mutual Aid Agreement in consultation with various agencies.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023 since grant has ended.
Page 248
A
City of West Covina FY 2022-23 Proposed Budget
Fund 220 - WC Community Svcs Foundation
Revenue
00-Use Of Money & Property
2,911
759
- -
-
-
31-Other Revenues
70,000
-
- -
-
-
32-Other Revenues
2,707
-
- 1,164
-
-
61-Charges For Service
11,088
14,095
- 9,007
-
-
61-OtherRevenues
36,357
28,705
- 31,955
-
-
71-Charges For Service
-
-
- 36,673
-
-
Revenue Total
0.
Expenditures
1310-Finance Administration
25
30
- -
-
-
3110-PoliceAdministration
-
-
- 25,000
48,537
48,537
3210-Fire Administration
1,453
-
- -
-
-
5103-Youth Council
84
-
-
-
5110-CommunityServices Admini
3,761
583
- -
59,000
59,000
5150-Special Events
21,916
13,588
200,000
200,000
5160-Recreation Services
-
-
- -
-
-
5161-Cameron Community Centei
5170-Shadow Oak Community Cei
-
-
- -
-
-
5180-Senior Citizen Center
5,570
4,825
- -
10,000
10,000
Expenditures Total
:i•
19,026
- 25,000
317,537
317,537
Revenues Less Expenditures
90,255
24,533
- 53,799
(317,537)
Net Transfers
-
-
- -
Net Change in Fund Balance
90,255
24,533
- 53,799
(317,537)
Beginning Fund Balance
191,570
281,824
306,357 306,357
360,156
Fund Overview
This fund is used to account for activity of the West Covina Community Services Foundation, a
501(c)(3) non-profit organization, that is used to fund special events and other special projects.
FY2022-2023 Expenditures
Funding for various special events including Spring Festival; 4th of July; Egg Hunt; Summer Concerts;
Christmas Parade, Halloween; Arbor/Earth Day; and MLK are proposed to be funded in order to
provide the highest level of servicey and improve community image.
wsn cmu� Page 249
City of West Covina
FY 2022-23 Proposed Budget
Fund 224 - Measure R
Revenue
Other Taxes
1,306,443
1,355,129
1,331,700
1,331,700
1,351,700
20,000
Charges For Service
-
-
-
-
-
-
Revenue From Other Agencies
-
-
-
-
-
Use of Money & Property
35,238
10,790
10,000
6,206
6,200
(3,800)
Expenditures
Salaries & Benefits
84,448
75,589
61,600
59,174
85,251
23,651
Materials & Services
702,668
724,330
856,200
856,200
905,159
48,959
Allocated Costs
39,329
63,966
64,000
64,000
64,000
-
Capital Assets
113,413
99,518
1,141,200
653,709
500,000
(641,200)
Expenditures Total
939,859
963,403
000
1,633,083•0
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
Fund Overview
401,822 402,516 (781,300)
401,822 402,516 (781,300)
(295,177) (196,510)
(295,177) (196,510)
2,506,183 2,908,005 3,310,521 3,310,521 3,015,344
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).
FY2022-2023 Expenditures
FY2022-2023 Expenditures will be used to fund transportation related operations and projects.
Page 250
wui mini
City of West Covina
FY 2022-23 Proposed Budget
Fund 225 - CDBG - R
Revenue
Revenue From Other Agencies - 279,350 - 156,300 765,440 765,440
Revenue Total - i w0 765,440 765,440
Expenditures
Materials & Services 199,160 80,190 156,300 156,300 765,440 609,140
Expenditures Total 199,160 80,190 156,300 156,300 765,440 609,140
Revenues Less Expenditures (199,160) 199,160 (156,300) - Net Transfers - - - - Net Change in Fund Balance (199,160) 199,160 (156,300) - -
Beginning Fund Balance - (199,160) - - -
Fund Overview
This fund accounts for grant revenue provided by U.S. Department of Housing and Urban
Development. Community Development Block Grant Coronavirus (CDBG-CV) funds must be used to
prevent, prepare for, and respond to the coronavirus (COVID-19).
FY2022-2023 Expenditures
Expenditures includes funding to subrecipients.
Page 251
ww (m
City of West Covina FY 2022-23 Proposed Budget
Fund 232 - Non -Federal Grants
Revenue
00-Revenue From Other Agencies - - - 245,779 - -
71-Revenue From Other Agencies - - - - 500,000 500,000
Revenue Total - - - 245,779 500,000 500,000
Expenditures
2110-Planning - - - - 500,000 500,000
3210-Fire Administration - - - - - -
7004-Parks - - - 245,779 - -
Expenditures Total - - - 245,779 500,000 500,000
Revenues Less Expenditures - - - - Net Transfers - - - - Net Change in Fund Balance - - - - -
Beginning Fund Balance - - - - -
Fund Overview
This fund is used to account for miscellaneous grants that are reimbursed through state, local or
private funded/reimbursed.
FY2022-2023 Expenditures
Funding for the Development Code Update.
Page 252
City of West Covina
FY 2022-23 Proposed Budget
Fund 233 - Taskforce Reg. Autotheft Prev.
Revenue
Charges For Service - - - - - -
Revenue From Other Agencies 166,447 189,818 176,800 205,570 215,000 38,200
Revenue Total 166,447 189,818 :00 205,570 215,000 38,200
Expenditures
Salaries & Benefits 283,209 184,329 176,800 211,050 214,317 37,517
Allocated Costs - - - - - -
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
5,488
285,377
(116,762) 290,865
(168,638) (285,400)
(5,480) 683
- (5,480) 683
5,488 5,488 8
Fund Overview
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.
FY2022-2023 Expenditures
Expenditures will be used for staffing needs due to a surge in auto related thefts.
Page 253
wH M
City of West Covina
FY 2022-23 Proposed Budget
Fund 234 - City Law Enforcement Grant Fund
Revenue
Revenue From Other Agencies - - - - - Use of Money & Property 5 - - - - -
Expenditures
Salaries & Benefits 40,864 - - - - -
Allocated Costs - - - - - -
Expenditures Total i
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
(40,859) qNMEMPEM
20,295
(40,859) 20,295
20,564 (20,295)
Fund Overview
This fund accounts for personnel costs that are reimbursable through the Board of State and
Community Corrections (BSCC) City Law Enforcement Grant.
FY2022-2023 Expenditures
Expenditures will be used for staffing needs.
Page 254
wui�mi�s,
City of West Covina
FY 2022-23 Proposed Budget
Fund 235 - Measure M
Revenue
Other Taxes
1,470,650
1,535,411
1,509,200
1,509,200
1,531,800
22,600
Charges For Service
-
-
-
-
-
-
Use of Money & Property
40,517
11,636
13,000
7,903
7,900
(5,100)
Revenue Total
1,511,167
i•
00
00
17,500
Expenditures
Salaries & Benefits
37,542
-
37,400
6,830
-
(37,400)
Materials & Services
-
-
-
-
-
Allocated Costs
32,620
11,622
32,600
32,600
32,600
-
Capital Assets
1,383,175
67,664
606,000
650,684
1,899,999
1,293,999
Expenditures Total
1,453,336
79,286
000
Revenues Less Expenditures 57,830 1,467,762 846,200 826,989 (392,899)
Net Transfers - - - - Net Change in Fund Balance 57,830 1,467,762 846,200 826,989 (392,899)
Beginning Fund Balance 2,522,499 2,580,329 4,048,091 4,048,091 4,875,080
Fund Overview
Under Measure M, the City receives % 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.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
Page 255
City of West Covina
FY 2022-23 Proposed Budget
Fund 236 - Measure A
Revenue
Property Tax - - 400,000 400,000 408,000 8,000
Revenue From Other Agencies - 328,954 - - - -
Revenue Total - 328,954 400,000 400,000 408,000 8,000
Expenditures
Capital Assets - 328,954 400,000 400,000 - (400,000)
Expenditures Total - 328,954 400,000 400,000 - (400,000)
Revenues Less Expenditures - - - - 408,000
Net Transfers - - - - -
Net Change in Fund Balance - - - - 408,000
Beginning Fund Balance - - - - -
Fund Overview
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.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 256
wui mini
City of West Covina FY 2022-23 Proposed Budget
Fund 238 - Law Enforcement Tobacco Grant
Revenue From Other Agencies
7,129 38,290
- 151,118 173,082
173,082
Revenue Total
7,129 38,290
151,118 173,082
173,082
Expenditures
Materials & Services
121 -
- - -
-
Allocated Costs
- -
- -
-
Salaries & Benefits
33,884 8,083
- 151,118 173,082
173,082
Expenditures Total
34,005 8,083
151,118 173,082
173,082
Revenues Less Expenditures (26,876) 30,207 - - Net Transfers - - - - Net Change in Fund Balance (26,876) 30,207
Beginning Fund Balance (3,331) (30,207)
Fund Overview
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 S61 funding for street
improvements such as residential road rehabilitation.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
Page 257
City of West Covina FY 2022-23 Proposed Budget
Fund 238 - Law Enforcement Tobacco Grant
Revenue From Other Agencies 7,129 38,290 - 151,118 173,082 173,082
Revenue Total 7,129 38,290 151,118 173,082 173,082
Expenditures
Materials & Services 121 - - - -
Allocated Costs - - - - - -
Salaries & Benefits 33,884 8,083 - 151,118 173,082 173,082
Expenditures Total 34,005 8,083 151,118 173,082 173,082
Revenues Less Expenditures (26,876) 30,207 - - Net Transfers - - - - Net Change in Fund Balance (26,876) 30,207
Beginning Fund Balance (3,331) (30,207)
Fund Overview
This fund accounts for grant revenue provided by State of California under Proposition 56. Proposition
56 is the California Healthcare, Research and Prevention Tobacco Tax Act, which raised the tax on
cigarettes and other tobacco products. Law Enforcement Tobacco grant funds must be used to fund
the salary, benefits, and some overtime for a new "Tobacco" School Resource Officer (SRO) position
for an estimated two years.
FY2022-2023 Expenditures
Funding is for SRP officers salaries, overtime, and benefits.
Page 258
wui curs.
City of West Covina FY 2022-23 Proposed Budget
Fund 239 - CA Bureau of State Comm. Corr.
Revenue
Revenue From Other Agencies 2,970 - - - - Use of Money & Property 7 7 - - - -
Expenditures
Materials & Services 699 198 - - - -
Revenues Less Expenditures 2,279 (191) - - Net Transfers - - - - Net Change in Fund Balance 2,279 (191) - - -
Beginning Fund Balance (0) 2,279 2,088 2,088 2,088
Fund Overview
This fund accounts for grant revenue provided by California Board of State and Community Corrections
(BSCC). This grant provides funds for Jailers to attend State approved training for handling inmates
with mental health issues.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for jailers continuing education seminars related to mental
health issues.
Page 259
IrW670-Vir
City of West Covina FY 2022-23 Proposed Budget
Fund 240 - Measure H
Revenue
Revenue From Other Agencies - 299,497 - 237,492 50,000 50,000
000 50,000
Expenditures
Salaries & Benefits - 26,723 - 23,917 - -
Materials & Services 62,535 268,015 - 155,799 50,000 50,000
TotalExpenditures 50,000 50,000
Revenues Less Expenditures (62,535) 4,759 - 57,776
Net Transfers - - - -
Net Change in Fund Balance (62,535) 4,759 - 57,776
Beginning Fund Balance (0) (62,535) (57,776) (57,776)
Fund Overview
This fund accounts for funding received and expenditures related to prevent and combat
homelessness.
FY2022-2023 Expenditures
Funding will be used to increase the availability of temporary beds through motel vouchers for those
who are homeless in West Covina while they work through a housing plan with a Navigator.
Page 260
A
City of West Covina FY 2022-23 Proposed Budget
Fund 241 - CASP Certification & Training
Revenue
Revenue From Other Agencies - 19,145 - - - -
Transfers
Transferin - 64,314 - - - -
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
19,145
64,314
83,459 -
- 83,459
83,459 83,459
Fund Overview
This fund accounts for funding received and expenditure incurred to support jailer mental health
awareness training programs.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
Page 261
City of West Covina FY 2022-23 Proposed Budget
Fund 242 - Sportsplex
Revenue
Charges For Service
- - - 132,890
326,000
326,000
Other Revenues
- - - 5,851
5,900
5,900
Use of Money & Property
- - - 80,723
81,930
81,930
i
413,830
Expenditures
Salaries & Benefits
- - - 330,320
306,378
306,378
Materials & Services
- 106,864 - 234,139
288,000
288,000
Expenditures Total
- 0.
Revenues Less Expenditures - (106,864) - (344,995) (180,548)
Net Transfers - 106,864 - 344,995 180,548
Net Change in Fund Balance - - - - -
Beginning Fund Balance - - - - -
Fund Overview
The City took over operations of the Sportsplex in 2021. This fund accounts for activity at the West
Covina Sportsplex, a recreation facility which amenities include softball fields, a pavilion, playgrounds,
and restaurants.
FY2022-2023 Expenditures
Expenditures fund staffing, maintenance and operations of the complex. Due to the start-up costs and
necessary improvements to the complex, the Sportsplex is proposed to be subsidized by the General
Fund in it's initial years. However, once established, it is expected to be self-sustaining.
Page 262
A
City of West Covina
FY 2022-23 Proposed Budget
Fund 365 - Fleet Management
Revenue
Charges For Service
Interdept Charges
1,647,549
1,038,187
1,403,400
1,403,400
1,474,865
71,465
Other Revenues
41,245
31,545
-
-
-
-
Use of Money & Property
266,361
266,386
-
-
-
-
Revenue Total
1,955,155
1,336,117
r •rr
1,403,400
Expenditures
Materials & Services
1,463,849
1,680,790
1,301,200
1,386,831
1,454,000
152,800
Allocated Costs
5,251
380
-
-
3,100
3,100
Salaries & Benefits
119,936
69,432
102,200
73,292
17,765
(84,435)
Revenues Less Expenditures 366,120 (414,485) - (56,723) Net Transfers (60,490) - - - Net Change in Fund Balance 305,630 (414,485) - (56,723) -
Beginning Fund Balance 464,537 770,167 355,682 355,682 298,959
Fund Overview
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.
FY2022-2023 Expenditures
The allocation amount for FY2022-23 is proposed to remain the same.
FY2022-2023 expenses are based on Projected Ultimate Limited Losses for 2022/23 from latest
Actuarial Report.
Page 263
w si M u
City of West Covina
FY 2022-23 Proposed Budget
Fund 363 - Self -Insurance Workers' Comp
Revenue
Charges For Service 1,194 - - - - -
Interdept Charges 2,303,456 1,831,011 1,753,000 1,753,000 1,375,395 (377,605)
Expenditures
Materials & Services 2,285,277 797,960 1,328,000 1,551,262 1,378,000 50,000
Salaries & Benefits - - - - - -
Transfers
Transfer In - - - - - -
Revenues Less Expenditures 19,373 1,033,051 425,000 201,738 (2,605)
Net Transfers - - - - Net Change in Fund Balance 19,373 1,033,051 425,000 201,738 (2,605)
Beginning Fund Balance 1,503,172 1,522,545 2,555,596 2,555,596 2,757,334
Fund Overview
Funding for workers' compensation is derived from a percentage charge of all salaries with different
rates levied for the various employee categories.
FY2022-2023 Expenditures
FY2022-2023 expenses are based on Projected Ultimate Limited Losses for 2022/23 from latest
Actuarial Report.
Page 264
wui miss,
City of West Covina
FY 2022-23 Proposed Budget
Fund 365 - Fleet Management
Revenue
Interdept Charges
1,647,549
1,038,187
1,403,400
1,403,400
1,474,865
71,465
Other Revenues
41,245
31,545
-
-
-
-
Use of Money & Property
266,361
266,386
-
-
-
-
Revenue Total
1,955,155
1,336,117
4r err
1,403,400
Expenditures
Salaries & Benefits
119,936
69,432
102,200
73,292
17,765
(84,435)
Materials & Services
1,463,849
1,680,790
1,301,200
1,386,831
1,454,000
152,800
Allocated Costs
5,251
380
-
-
3,100
3,100
Expenditures Total
i35
1,750,602
1,403,400
1,460,123
Revenues Less Expenditures 366,120 (414,485) - (56,723) Net Transfers (60,490)
Net Change in Fund Balance 305,630 (414,485) - (56,723) -
Beginning Fund Balance 464,537 770,167 355,682 355,682 298,959
Fund Overview
The Maintenance Division of the Public Services Department operates the fleet management function
for the City which oversees the repair and disposal of City vehicles and other gasoline or diesel
powered 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.
FY2022-2023 Expenditures
Funding includes fuel and vehicle repair costs.
Page 265
wm (m
City of West Covina
FY 2022-23 Proposed Budget
Fund 367 - Vehicle Replacement
Revenue
Interdept Charges
Other Revenues 10,637 - - - - Use of Money & Property 1,011 - - - - -
Revenue Total 11,649 -
Expenditures
Materials & Services 167,122 166,734 - - - -
Capital Assets (19,628) - 280,000 280,000 375,000 95,000
Expenditures Total 147,495 166,734 280,000 280,000 375,000 95,000
Revenues Less Expenditures (135,846) (166,734) (280,000) (280,000) (375,000)
Net Transfers 242,532 - 280,000 280,000 Net Change in Fund Balance 106,686 (166,734) - - (375,000)
Beginning Fund Balance 566,229 672,915 506,181 506,181 506,181
Fund Overview
This fund accounts for the replacement of vehicles to update the fleet and save on maintenance costs.
FY2022-2023 Expenditures
Funding for five new maintenance trucks ($75,000 each) has been included in FY2022-23.
Page 266
wsss mmu
City of West Covina FY 2022-23 Proposed Budget
Fund 368 - Retirement Health Savings Plan
Revenue
Use of Money & Property
4,734
1,195
400
400
400 -
Revenue Total
4,734
1,195
00
400
400
Expenditures
Salaries & Benefits
29,500
23,900
100,000
-
- (100,000)
Expenditures Total
rr
23,900
100,000
(100,000)
Revenues Less Expenditures
(24,766)
(22,705)
(99,600)
400
400
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
(24,766)
(22,705)
(99,600)
400
400
Beginning Fund Balance
392,839
368,073
345,368
345,368
345,768
Fund Overview
This fund accounts for the set -aside lump sum benefits for retiring employees.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
J% Page 267
City of West Covina
FY 2022-23 Proposed Budget
Fund 375 - Police Enterprise
Revenue
Sales
1,312,905
758,120
416,400
504,599
645,000
228,600
Use of Money & Property
-
-
-
80
80
80
Charges For Service
-
-
-
-
-
-
Expenditures
Salaries & Benefits
825,411
154,213
103,300
128,389
168,631
65,331
Allocated Costs
297,334
249,649
-
-
-
-
Materials & Services
107,894
71,809
88,400
73,000
73,200
(15,200)
Capital Assets
-
-
-
-
-
-
Expenditures Total
1,230,639
475,671
ii
201,389
241,831
50,131
Revenues Less Expenditures 82,266 282,449 224,700 303,290 403,249
Net Transfers - - - - -
Net Change in Fund Balance 82,266 282,449 224,700 303,290 403,249
Beginning Fund Balance (326,386) (244,120) 38,329 38,329 341,619
Fund Overview
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.
FY2022-2023 Expenditures
Funding is for up keep of the software that is currently being phaseout: telephone/internet and
software fees
Page 268
A
City of West Covina
FY 2022-23 Proposed Budget
Fund 376 - Health Department
Revenue
Licenses & Permits
Other Licenses & Permits - - - - 465,000 465,000
Expenditures
Computer Supplies - -
- - 12,000
12,000
Office Supplies
- 3,000
3,000
Other Supplies / Materials - -
- - 16,000
16,000
ornfo«innnl Corviroc _ _
_ - Q7n nnn
Q7n nnn
Revenues Less Expenditures 64,000
Net Transfers - - - - -
Net Change in Fund Balance - - - - 64,000
Beginning Fund Balance
Fund Overview
This is a new fund for the municipal health department which includes communicable disease
prevention, emergency preparedness, environmental health, vital statistics, education, and public
health nurse services.
FY2022-2023 Expenditures
The City contracts out these services and provides supplies and equipment.
APage 269
City of West Covina FY 2022-23 Proposed Budget
Fund 810 - Redevelopment Obligation Ret.
Revenue
Property Tax
8,189,780
6,775,409
12,745,500
12,745,500
13,000,400
254,900
Use of Money & Property
79,913
2,455
300
1,721
1,710
1,410
Revenue Total
8,269,693
6,777,864
:r0
12,747,221
13,002,110
Expenditures
Salaries & Benefits
5,866
-
-
6,922
-
-
Materials & Services
4,533,108
4,568,033
3,758,100
3,758,100
-
(3,758,100)
Debt Service
2,182,413
2,180,486
1,888,200
1,888,200
-
(1,888,200)
Expenditures Total
6,721,386
6,748,519
00
ii
Revenues Less Expenditures
1,548,306
29,346
7,099,500
7,093,999
13,002,110
Net Transfers
(1,314,727)
(3,931,966)
(3,136,000)
(3,136,000)
(1,432,558)
Net Change in Fund Balance
233,579
(3,902,620)
3,963,500
3,957,999
11,569,552
Beginning Fund Balance
8,812,445
9,046,024
5,143,404
5,143,404
10,848,003
Fund Overview
This fund tracks RPTTF funds received from the State in relation to redevelopment agencies.
Expenditures are incurred on allowable expenses approved by the Department of Finance.
FY2022-2023 Expenditures
Funding includes paying off allowable expenditures and debt payments relating to the Successor
Agency, as approved by the Department of Finance.
Page 270
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City of West Covina
FY 2022-23 Proposed Budget
Fund 815 - Successor Agency Admin.
Revenue
Property Tax
77,500
-
-
-
- -
Revenue Total
00
Expenditures
Salaries & Benefits
20,486
65,560
48,900
53,327
49,907 1,007
Materials & Services
56,812
98,639
70,000
70,000
- (70,000)
Allocated Costs
-
-
-
-
- -
Expenditures Total
77,298
164,199
ii
Revenues Less Expenditures
202
(164,199)
(118,900)
(123,327)
(49,907)
Net Transfers
(157,673)
857,007
(131,100)
(131,100)
(200,093)
Net Change in Fund Balance
(157,471)
692,809
(250,000)
(254,427)
(250,000)
Beginning Fund Balance
(535,338)
(692,809)
(254,427)
Fund Overview
The Successor Agency Administation Fund is used to keep track of administrative costs relating to final
disbursement and management of the Successor Agency.
FY2022-2023 Expenditures
Successor Agency has projected expenditures for personnel costs and overhead charges to the City, as
approved by the Department of Finance.
wsn cmiu Page 271
City of West Covina FY 2022-23 Proposed Budget
Fund 820 - Successor Housing Agency
Revenue
Other Revenues
52,731
98,802
-
-
-
-
Revenue From Other Agencies
36,034
-
-
-
-
Use of Money & Property
444,792
385,981
42,000
22,792
22,790
(19,210)
Revenue Total
533,557
484,783
000
22,792
22,790
i
Expenditures
Salaries & Benefits
542,744
733,104
603,700
468,722
574,155
(29,545)
Materials & Services
120,129
235,174
564,300
564,300
564,948
648
Allocated Costs
53,191
-
-
-
-
-
Expenditures Total
716,064iii
Revenues Less Expenditures
(182,507)
(483,494)
(1,126,000)
(1,010,230)
(1,116,313)
Net Transfers
-
-
-
-
Net Change in Fund Balance
(182,507)
(483,494)
(1,126,000)
(1,010,230)
(1,116,313)
Beginning Fund Balance
24,674,322
24,491,816
24,008,322
24,008,322
22,998,092
Fund Overview
This fund is used to account for assets and related income received from the former Successor
Agencies. Due to Assembly Bill X1 26, The West Covina Community Development Commission was
dissolved and the Housing Authority accepted the role as Successor Housing Agency. The primary
purpose of the Authority is to develop affordable housing for families of low and moderate income
with in the City.
FY2022-2023 Expenditures
Expenditures will be used for Housing Element update, Housing Preservation home loans, graffiti
control and personnel.
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City of West Covina FY 2022-23 Proposed Budget
Schedule of Positions
City Council approves the total number of full-time positions and classification of employees by review
and consideration of this schedule through the budget process. Additionally, no increase shall be made to
this number of full-time positions without City Council approval. However, the City Manager is authorized
to transfer such positions within existing position classifications and reorganize departments under the
City Manager's authority, if in the City Manager's judgment, such actions will result in a higher degree of
efficiency of overall operations of the City.
Limited Service and Part -Time employees are included as reference but may be adjusted as necessary to
maintain a set number of hours.
In FY 2021-22 Council added ten new Police Officers, ten new Maintenance Workers, and ten part-time
Code Enforcement Officers.
Administration
An Assistant City Manager position was added mid -year FY 2021-22.
Community Development
A part-time Planning Aide was added in FY2022-2023.
Finance
The part-time GIS Intern position has been upgraded to full-time and the part-time Management Analyst
position was removed.
Fire
The Management Analyst position was temporarily up filled by a Captain position.
Human Resources
A part-time Intern was added in FY2022-2023.
Police
Forensic Specialist Supervisor and Police Records Manager positions were added mid -year FY2021-22.
Additionally, 3 Community Service Officers, 2 Dispatchers, and 3 Records Specialists have been frozen the
past two fiscal years and were removed from the position listing in FY 2021-2022.
Public Services
Two Maintenance Leadworks, four Maintenance Worker III positions, and six Maintenance Worker II
positions have been added to increase level of services regarding maintenance.
wsn cmiu Page 273
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Administration
Full -Time
Administrative Assistant II
Assistant City Manager
City Manager
Exec Assistant To City Manager
Sr Administrative Assistant
1 1
0
0 0
1 1
2
2 0
1 1
1
1 0
1 1
1
1 0
0 0
1
1 0
Full -Time Total
4
4
5
5
0
Administration Total
4
4
City Clerk
Full -Time
Assistant City Clerk
1
1
1
1
0
Deputy City Clerk
1
1
1
1
0
Full -Time Total
2
2
2
2
0
Part -Time
Intern
1
1
1
1
0
Part -Time Total
'City
1
1
1
1
0
Clerk Total
Community Development
3
3
Full -Time
Administrative Assistant 1
1
1
1
1
0
Code Enforcement Manager
1
1
1
1
0
Code Enforcement Supervisor
1
1
1
1
0
Community Development Director
1
0
0
0
0
Econ Dev Housing Manager
1
1
1
1
0
Econ Dev Project Coordinator
1
1
1
1
0
Economic Dev Specialist
1
1
1
1
0
Planning Assistant
1
2
1
1
0
Planning Associate
1
0
1
1
0
Planning Manager
1
1
1
1
0
Sr Administrative Assistant
1
2
2
2
0
Full -Time Total 11 11 11 11 0
Part-Ti ma
Code Enforcement Officer
2
2
14
14
0
Office Aide III
0
0
1
1
0
Planning Aide
0
0
0
1
1
Planning Intern
0
0
1
1
0
Part -Time Total
2
2
16
17
1
Community Development
Page 274
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Finance
Actual
Actual
Estimate
Proposed
Change
Full -Time
Account Clerk
1
1
1
1
0
Accountant
2
4
2
2
0
Accounting Manager
1
0
0
0
0
Accounting Technician
2
1
0
0
0
Administrative Assistant 1
1
1
0
0
0
Assistant Finance Director
0
1
1
1
0
Communications Technician
1
1
0
0
0
Computer Services Technician
1
1
1
2
1
Finance Director
1
1
1
1
0
Information Tech Analyst I
1
1
1
1
0
Information Technology Manager
1
1
1
1
0
Payroll Specialist
0
0
2
2
0
Purchasing Manager
1
1
1
1
0
Senior Account Clerk
1
1
1
1
0
Senior Accountant
0
0
1
1
0
Sr Administrative Assistant
0
0
1
1
0
Full -Time Total
14
15
14
15
1
Part -Time
Cable Production Assistant
0
0
1
1
0
Intern - It
0
0
2
1
-1
Management Analyst 1
2
2
1
0
-1
Sr Communications Technician
0
0
1
1
0
Part -Time Total
2
2
5
3
-2
Fire
Full -Time Sworn
Assistant Fire Chief
3
3
3
3
0
Fire Captain
15
15
16
15
-1
Fire Chief
1
1
1
1
0
Fire Engineer
15
15
15
15
0
Firefighter
3
3
9
9
0
Firefighter/Paramedic
33
33
27
27
0
Full -Time Sworn Total
70
70
71
70
-1
Page 275
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Full -Time
Administrative Aide
1
1
2
2
0
Fire Protection Specialist
1
1
1
1
0
Management Analyst 1
1
1
0
1
1
Senior Account Clerk
1
1
0
0
0
Sr Administrative Assistant
1
1
1
1
0
Full -Time Total
5
5
4
5
1
Part -Time
Fire Protection Specialist 0 0 1 1 0
Part -Time Total 0 0 1 1 0
Human Resources
Full -Time
Administrative Assistant II
0
1
1
1
0
Human Resources Analyst 1
0
1
0
0
0
Human Resources Director
1
1
1
1
0
Human Resources Manager
0
0
1
1
0
Human Resources Technician
1
1
1
1
0
Management Analyst 1
2
0
0
0
0
Full -Time Total
4
4
4
4
0
Part -Time
Intern
0
0
0
1
1
Part -Time Total
0 0 0 1 1
Police
Full -Time Sworn
Corporal
17
17
17
17
0
Lieutenant
6
6
6
6
0
Officer
61
53
57
57
0
Police Captain
2
2
2
2
0
Police Chief
1
1
1
1
0
Police Officer Recruit
0
0
6
6
0
Sergeant
13
13
13
13
0
Full -Time Sworn Total
100
92
102
102
0
Page 276
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Full -Time
Administrative Assistant 1
1
1
0
0
0
Code Enforcement Supervisor
1
1
1
1
0
Communications Manager
1
1
1
1
0
Communications Supervisor
4
4
4
4
0
Community Services Officer
11
11
8
8
0
Criminal Justice Res Analyst I
1
1
1
1
0
Forensic Specialist Supervisor
0
0
1
1
0
Jailer
6
6
6
6
0
Lead Jailer
1
1
1
1
0
Police Admin Svcs Manager
1
1
1
1
0
Police Records Manager
0
0
1
1
0
Police Records Specialist 1
6
6
3
3
0
Police Records Specialist 11
4
4
4
4
0
Police Records Supervisor
1
1
0
1
1
Public Safety Dispatcher
10
10
8
8
0
Senior Software Developer
2
0
0
0
0
Software Developer
6
0
0
0
0
Software Development Manager
1
0
0
0
0
Sr Administrative Assistant
2
2
2
2
0
Sr Communications Operator
3
3
4
4
0
User Support Specialist
1
1
1
1
0
Victim Advocate
1
1
1
1
0
Full -Time Total
64
55
48
49
1
Part -Time
Administrative Aide
0
0
3
3
0
Office Aide III
0
0
2
2
0
Pd Lieutenant - Level 1 Resery
0
0
1
1
0
Pd Officer - Level 1
0
0
1
1
0
Pd Reserve Commander
0
0
1
1
0
Pd Reserve Sergeant - Level 1
0
0
1
1
0
Sr Communications Operator
1
1
1
1
0
Part -Time Total
1
1
10
10
0
Limited Service PT
Police Cadet 0 0 7 7 0
Limited Service PT Total 0 0 7 7 0
Page 277
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Public Services
Actual
Actual
Estimate
Proposed
Change
Full -Time
Administrative Assistant 1
1
2
1
1
0
Administrative Assistant 11
2
1
2
2
0
Assistant City Manager
0
0
Building Maintenance Leadworker
1
1
1
1
0
Community Services Coordinator
2
2
4
4
0
Contract Coordinator
1
1
0
0
0
Electrician 1
0
0
1
1
0
Electrician 11
1
1
1
1
0
Electrician Leadworker
1
1
0
0
0
Equipment Operator
1
1
1
1
0
Fleet Services Coordinator
1
1
0
0
0
Head Cook
1
1
1
1
0
Maintenance Leadworker
3
3
0
2
2
Maintenance Services Supervisor
1
1
0
0
0
Maintenance Svcs Coordinator
0
0
3
3
0
Maintenance Worker 11
6
6
16
22
6
Maintenance Worker 111
0
0
0
4
4
Management Analyst 1
1
1
1
1
0
Office Assistant 11
0
0
1
1
0
Operations Technician
1
1
0
0
0
Public Services Deputy Director
0
0
1
1
0
Public Services Manager
1
1
1
1
0
Public Services Superintendent
1
1
1
1
0
Recreation Services Supervisor
1
1
0
0
0
Senior Account Clerk
1
1
0
0
0
Senior Maintenance Worker
0
0
1
1
0
Full -Time Total
28
28
37
49
12
Part -Time
Assistant Cook
1
1
1
1
0
Maintenance Assistant
0
0
1
1
0
Part -Time Total
1
1
2
2
0
Limited Service PT
Day Care Director
0
0
3
3
0
Day Care Teacher
0
0
6
6
0
Recreation Assistant
0
0
1
1
0
Recreation Leader
0
0
38
38
0
Recreation Site Coordinator
0
0
8
8
0
Limited Service PT Total
0 0 56 56 0
Page 278
City of West Covina FY 2022-23 Proposed Budget
Glossary of Terms
Actuarial Valuation - The determination, as of a valuation date of the Normal Cost, Accrued liability, and
related actuarial present values for a pension plan or other long-term liability.
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.
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.
Page 279
uss cr„i��
City of West Covina FY 2022-23 Proposed Budget
Glossary of Terms
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
July1 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 XII16 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.
GASB 68 - Statement No. 68 of the Governmental Accounting Standards Board. The accounting standard
governing a state or local governmental employer's accounting and financial reporting for pensions. GASB
68 replaces GASB 27 effective the first fiscal year beginning after June 15, 2014.
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.
Interfund Transactions/Transfers - 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.
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City of West Covina FY 2022-23 Proposed Budget
Glossary of Terms
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.
Unfunded Accrued Liability (UAL) - When a plan or pool's value of assets is less than its Accrued
Liability, the difference is the plan or pool's Unfunded Accrued Liability (or unfunded liability). If the
unfunded liability is positive, the plan or pool will have to pay contributions exceeding the Normal Cost.
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Page 282
City of West Covina FY 2022-23 Proposed Budget
Glossary of Acronvms
AB 939
California Integrated Waste Management Act of 1989
ABC
Alcohol Beverage Control
AFG
Assistance to Firefighters Grant
APL
Available Property Listing
BID
Business Improvement District
BSCC
Board of State and Community Corrections
CaIPERS
California Public Employees' Retirement System
CDC
Community Development Commission
CED
Community & Economic Development
CIP
Capital Improvement Program
CIWMB
California Integrated Waste Management Board
CJPIA
California Joint Powers Insurance Authority
COPS
Citizens Option for Public Safety
DOF
State Department of Finance
EDMS
Electronic Document Management System
EMS
Emergency Medical Services
EOC
Emergency Operation Center
FNS
Food and Nutrition Service
GAAP
Generally Accepted Accounting Principles
GIS
Geographic Information Systems
ISO
Insurance Services Offices
ISTEA
Intermodal Surface Transportation Efficiency Act of 1992
IT
Information Technology
MOU
Memoranda of Understanding
NPDES
National Pollutant Discharge Elimination System
OPEB
Other Post -Employment Benefits
PFA
Public Financing Authority
PO
Purchase Order
PPC
Public Protection Classification
PPE
Personal Protective Equipment
RDAs
Redevelopment Agencies
RFP
Request for Proposal
Page 283
City of West Covina FY 2022-23 Proposed Budget
Glossary of Acronvms
RFQ
Request for Quote
ROPS
Recognized Obligation Payment Schedule
RPTTF
Redevelopment Property Tax Trust Fund
RRFB
Rectangular Rapid Flashing Beacons
SB
Senate Bill
SET
Special Enforcement Team
SHSP
State Homeland Security Program
SLESA
Supplemental Law Enforcement Services Account
SSMP
Sewer System Management Plan
STP
Surface Transportation Program
TRAP
Taskforce for Regional Auto Theft Prevention
UAL
Unfunded Accrued Liability
Page 284