** THIS IS A DRAFT **
Regular Meeting of the Artesia City Council
City Council Chambers
18747 Clarkdale Avenue
Artesia, CA 90701
(562) 865-6262
You may view this meeting live over the internet at
https://ca-artesia2.civicplus.com/241/City-Council-Meetings-Video Monday, February 10, 2025
7:00 p.m.
1. CALL TO ORDER
1A. Call to Order
2. ROLL CALL
2A. Roll Call
3. INVOCATION
3A. Invocation
— Bishop Lary Carlton, The Church of Jesus Christ of Latter-Day Saints
4. PLEDGE OF ALLEGIANCE
4A. Pledge of Allegiance
— Sergeant Ramos
5. PUBLIC COMMENTS
This is the portion of the meeting set aside to invite public comments regarding any matter within the subject matter jurisdiction of the City Council. Public comments may also be submitted by email at [email protected] before 12:00 p.m. on the date of the meeting. Public comments are limited to no more than three minutes each. If comments relate to a specific agenda item, those comments will be taken following the staff report for that item and prior to the City Council vote.
Under the provisions of the Brown Act, the City Council is prohibited from taking action on items that are not listed on the agenda, but may refer the matter to staff or to a subsequent meeting. Those wishing to speak are asked to add your information at the digital public kiosk located at the entrance of the Council Chamber.
5A. Public Comments
6. CEREMONIAL PRESENTATIONS
6A. Certificate of Recognition - Los Angeles County Fire Department, Station 30 6B. Certificate of Recognition - Los Angeles County Sheriff Artesia Special Assignment Officers 6C. Certificate of Recognition - California Highway Patrol 6D. Gateway Cities Energy Action Award Presentation
6E. Black History Month Proclamation
7. BUSINESS PRESENTATIONS
7A. Distinguished Young Women
— Jeanie McHatton, Director Cerritos-Artesia DYW
8. CONSENT CALENDAR
It is recommended that Items (A) through (N) be acted on simultaneously in one vote unless a member of the City Council requests separate discussion and/or action on the item. In the event a member of the City Council requests separate discussion on a Consent Calendar item, or the item is removed from the Consent Calendar to allow for public comments on the item, the City Council will consider that item immediately following approval of the rest of the Consent Calendar. 8A. Waive Reading of All Ordinance and Resolutions Adoptions on the Agenda and Read by Title Only
— Recommended Action: Waive Reading, by Title Only, of all Ordinances and Resolutions. Said Ordinances and Resolutions Which Appear on the Public Agenda Shall Be Determined to Have Been Read by Title and Further Reading Waived.
8B. Accounts Payable Check Register - January 2025
— Recommended Action: Receive and File.
8C. City Financial Report - December 2024
— Recommended Action: Receive and File.
8D. AB 1234 Reporting
— Recommended Action: Receive and File.
8E. City Council Meeting Minutes
— Recommended Action: Approve Minutes as Presented for December 9, 2024 - Regular Meeting, December 9, 2024 - Special Meeting, December 16, 2024 - Regular Meeting, December 16, 2024 - Special Meeting
8F. Addition and Cancellation of Regular March Council Meeting — Recommended Action: Approve the Addition of March 17, 2025 Regular Meeting at 7 p.m. and Cancel the March 10, 2025 Meeting.
8G. Removal and Appointments for Beautification and Maintenance, Parks and Recreation, and Planning Commission
— Recommended Action: Receive and File.
8H. Title VI Plan
— Recommended Action: Adopt Resolution No. 25-3029, Approving an Update to the City of Artesia Title VI Program, Which Provides for Non-discriminatory Public Transportation Services. 8I. Large Event Facility Use Permit For Ajit Dudheker to Hold a Holi Festival on Saturday, March 16, 2025 at Artesia Park
— Recommended Action: Approve the issuance of a Large Event Facility Use Permit. 8J. Contract for Public Health Services Provided by County of Los Angeles — Recommended Action: Approve Resolution No. 25-3028, Approving the Public Health Services Contract between the City of Artesia and the County of Los Angeles, and Authorize the City Manager to Sign the Contract on the City Council’s Behalf. 8K. Agreement with City of Cerritos for a Joint Street Rehabilitation Project on Portions of 195th Street and Flora Vista Street
— Recommended Action: Approve the Agreement between the City of Artesia and the City of Cerritos for a Proposed Joint Street Rehabilitation Project on 195th Street, between Flora Vista Street and Ely Avenue, and Flora Vista Street, between Norwalk Boulevard and 195th Street and Make a Determination of Exemption from CEQA.
8L. Community Benefit Grant Fund Reallocation for Calendar Year 2025 — Recommended Action: Reallocate Grant Funds from the Community Benefit Grant Program from the Chamber of Commerce to the installation of cameras and security measures at Artesia Park.
8M. Creation of Artesia Botanical Garden Ad-Hoc Committee — Recommend Action: Staff recommends the City Council appoint Mayor Pro Tem Trevino and Councilmember Ramoso to an Ad-Hoc Committee regarding the development of the Artesia Botanical Garden.
8N. Legislative Platform for Calendar Year 2025
— Recommended Action: Approve the Legislative Platform for Calendar Year 2025.
9. PUBLIC HEARING
9A. Introduction of an Ordinance Regarding Accessory Dwelling Units — Recommended Action: Waive Full Reading and Introduce Ordinance No. 25-963, Amending Title 9, Chapter 2, Article 45 of the Artesia Municipal Code Relating to Accessory Dwelling Units and Junior Accessory Dwelling Units to Comply with Recent Changes in State Law, and Finding the Action to Be Statutorily Exempt from the California Environmental Quality Act (CEQA) under Public Resources Code § 21080.17.
10. DISCUSSION
10A. Transmittal of Annual Comprehensive Financial Report for Fiscal Year 2023-24 — Recommended Action: Receive and file.
10B. Fiscal Year 2024-25 Mid-Year Budget
— Recommended Action: Staff Recommends That the City Council, Adopt Resolution No. 25- 3030, Approving a Statement of Investment Policy, and Repealing Resolution No. 24-2995; and Approve the Proposed Mid-Year Budget Adjustments.
10C. League of California Cities 2025 Advocacy Priorities — Recommended Action: Discuss the League of California Cities Advocacy Priorities and Provide Direction to Staff Regarding Further Action.
11. CITY MANAGER INFORMATIONAL REPORTING
11A. City Manager Reporting
12. COUNCILMEMBER COMMENTS
12A. Councilmember Comments
13. ADJOURNMENT
13A. Adjournment
The City of Artesia complies with the Americans with Disabilities Act of 1990. If you require special assistance to attend or participate in this meeting, please call the City Clerk’s office at 562-865-6262 at least 72 hours prior to the meeting. Copies of Staff Reports are on file in the Office of the City Clerk and are available for inspection.
Date Posted: February 6, 2025
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8A.
TO: Mayor and Members of the City Council
SUBJECT: Waive Reading of All Ordinance and Resolutions Adoptions on the Agenda and Read by Title Only
FROM: Jennifer Alderete, City Clerk
REVIEWED AND APPROVED BY:
Abel Avalos, City Manager
RECOMMENDATION:
It is recommended that the City Council waive reading, by title only, of all ordinances and resolutions. Said ordinances and resolutions which appear on the public agenda shall be determined to have been read by title and further reading waived.
BACKGROUND:
California Government Code 36934 allows the legislative body to waive the requirement to read ordinances and titles by the action.
FISCAL IMPACT:
There is no fiscal impact associated with approval of this item.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8B.
TO: Mayor and Members of the City Council
SUBJECT: Accounts Payable Check Register - January 2025 FROM: Jamie Murguia, Finance Manager
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
Abel Avalos, City Manager
RECOMMENDATION:
It is recommended that the City Council receive and file this report.
BACKGROUND:
The attached demands summary (accounts payable checks) is a list of all checks issued by the City of Artesia from January 1, 2025 through January 31, 2025.
Prior to printing each check, payment requests are approved by the department manager, Finance Manager, and City Manager. Once payment requests have been approved, a batch for disbursement is processed by the Senior Accountant, and approved by the Finance Manager. Each check is printed with its invoice detail, then signed by the City Manager and Mayor.
FISCAL IMPACT:
There is no fiscal impact associated with approval of this item.
RECOMMENDED COUNCIL ACTION:
It is recommended that the City Council receive and file this report.
Attachments
2025 January Demand Check Register.pdf
Transaction Type Post Date Due
Date
Transaction
Amount
Payment # Amount Paid
J4100H Invoice 01/15/2025 $1,240.00 85882 $1,240.00
01/15/2025
J4100I Invoice 01/15/2025 $1,240.00 85882 $1,240.00
01/15/2025
J4100J Invoice 01/15/2025 $1,240.00 85882 $1,240.00
01/15/2025
$3,720.00 $3,720.00
517 Invoice 01/15/2025 $493.64 85883 $493.64
24/08 SFSP Meals 01/15/2025
$493.64 $493.64
1142025 Invoice 01/15/2025 $827.11 85912 $827.11
01/15/2025
1222025 Invoice 01/22/2025 $125.62 85913 $125.62
01/22/2025
$952.73 $952.73
12272024 Invoice 01/07/2025 $730.19 85858 $730.19
01/07/2025
01102025 Invoice 01/15/2025 $730.25 85885 $730.25
01/15/2025
01.24.25 Invoice 01/29/2025 $729.75 85934 $729.75
01/29/2025
$2,190.19 $2,190.19
65423 Invoice 01/22/2025 $162.16 85914 $162.16
Oil for Lawnmower 01/22/2025
$162.16 $162.16
56619 Invoice 01/07/2025 $1,295.00 85859 $1,295.00
01/07/2025
56781 Invoice 01/07/2025 $975.00 85859 $975.00
01/07/2025
$2,270.00 $2,270.00
97867 Invoice 01/22/2025 $13,024.00 85915 $13,024.00
01/22/2025
$13,024.00 $13,024.00
4719 Invoice 01/15/2025 $1,690.46 85886 $1,690.46
01/15/2025
$1,690.46 $1,690.46
INV027611 Invoice 01/07/2025 $283.28 85860 $283.28
1998 GMC Vehicle Service 01/07/2025
INV027725 Invoice 01/07/2025 $837.81 85860 $837.81
01/07/2025
$1,121.09 $1,121.09
1017529 Invoice 01/22/2025 $496.78 85916 $496.78
24/12 Motel 6 01/22/2025
1017530 Invoice 01/22/2025 $318.00 85916 $318.00
01/22/2025
1017535 Invoice 01/22/2025 $272.00 85916 $272.00
24/12 General Litigation 01/22/2025
24/12 BBK West Covina
01/22/2025 01/23/2025
BEST BEST & KRIEGER LLP
01/22/2025 01/23/2025
01/22/2025 01/23/2025
ALL STAR ELITE SPORTS
01/15/2025 01/15/2025
YOUTH BASKETBALL JERSEY
ORDER - WINTER 2025
Totals for ALL STAR ELITE SPORTS:
ARTESIA TIRE AND SERVICE
01/07/2025 01/08/2025
01/07/2025 01/08/2025
Repairs to 2018 GMC Sierra
Totals for ARTESIA TIRE AND SERVICE:
ALBANO'S PLUMBING INC.
01/07/2025 01/08/2025
Community Center Toilet
01/07/2025 01/08/2025
Clear out AOLCC Women's
Office Restroom Drain
Totals for ALBANO'S PLUMBING INC.:
ALL CITY MANAGEMENT SERVICES
ABELARDO AVALOS
01/15/2025 01/16/2025
01/22/2025 01/23/2025
12/8- 12/21/24 Crossing
Totals for ALL CITY MANAGEMENT SERVICES:
ALAN'S LAWN & GARDEN CENTER INC
01/22/2025 01/23/2025
Totals for ALAN'S LAWN & GARDEN CENTER INC:
Reimbursement for Sac Leg
Totals for ABELARDO AVALOS:
AFSCME DISTRICT COUNCIL 36
01/07/2025 01/08/2025
Union Dues, Payroll
01/15/2025 01/15/2025
Union Dues, Payroll
01/29/2025 01/29/2025
Union dues 01/24/25 Payroll
Totals for AFSCME DISTRICT COUNCIL 36:
Reimbursement for
Sacramento Legislative Tour
01/22/2025 01/23/2025
City of Artesia
January 2025 Check Register
Date Transaction # Description Payment Date
4LEAF, INC.
01/15/2025 01/15/2025
24/05 Code Enforcement
01/15/2025 01/15/2025
24/07 Code Enforcement
01/15/2025 01/15/2025
24/09 Code Enforcement
Totals for 4LEAF, INC.:
ABC Unified School District
01/15/2025 01/15/2025
Totals for ABC Unified School District:
1017528 Invoice 01/22/2025 $238.00 85916 $238.00
01/22/2025
1017527 Invoice 01/22/2025 $510.00 85916 $510.00
24/12 Successor Agency 01/22/2025
1017531 Invoice 01/22/2025 $510.00 85916 $510.00
24/12 HCD Notice 01/22/2025
1017523 Invoice 01/22/2025 $740.50 85916 $740.50
24/12 City Clerk 01/22/2025
1017533 Invoice 01/22/2025 $1,270.00 85916 $1,270.00
01/22/2025
1017524 Invoice 01/22/2025 $1,298.50 85916 $1,298.50
24/12 Public Works 01/22/2025
1017521 Invoice 01/22/2025 $1,575.66 85916 $1,575.66
24/12 City Manager 01/22/2025
1017537 Invoice 01/22/2025 $1,640.00 85916 $1,640.00
24/12 Public Records Act 01/22/2025
1017532 Invoice 01/22/2025 $1,904.00 85916 $1,904.00
01/22/2025
1017525 Invoice 01/22/2025 $2,086.00 85916 $2,086.00
24/12 Finance 01/22/2025
1017534 Invoice 01/22/2025 $3,150.95 85916 $3,150.95
24/12 Code Enforcement 01/22/2025
1017520 Invoice 01/22/2025 $4,320.46 85916 $4,320.46
24/12 City Council Project 01/22/2025
1017526 Invoice 01/22/2025 $7,650.00 85917 $7,650.00
24/12 Labor/Employment 01/22/2025
1017522 Invoice 01/22/2025 $7,684.78 85917 $7,684.78
24/12 Planning 01/22/2025
$35,665.63 $35,665.63
103769 Invoice 01/07/2025 $125.00 85861 $125.00
01/07/2025
$125.00 $125.00
220 Invoice 01/22/2025 $975.71 85918 $975.71
Trash Liners 01/22/2025
$975.71 $975.71
183617 Invoice 01/07/2025 $1,526.16 85862 $1,526.16
24/12 Parking Meter IT 01/07/2025
$1,526.16 $1,526.16
25012102 Invoice 01/29/2025 $550.00 85935 $550.00
01/29/2025
$550.00 $550.00
4203484552-01/2025 Invoice 01/01/2025 $74,070.81 41101 $74,070.81 25/01 Health Premium 01/01/2025
$74,070.81 $74,070.81
IN2801275 Invoice 01/07/2025 $415.35 85863 $415.35
01/07/2025
IN2808671 Invoice 01/29/2025 $416.46 85936 $416.46
01/29/2025
$831.81 $831.81
5032752533 Invoice 01/22/2025 $653.71 85919 $653.71
01/22/2025
$653.71 $653.71
4213395078 Invoice 01/22/2025 $254.60 85920 $254.60
01/22/2025
4216455480 Invoice 01/22/2025 $149.72 85920 $149.72
01/22/2025
4214957941 Invoice 01/22/2025 $627.23 85920 $627.23
01/22/2025
$1,031.55 $1,031.55
24/11 Artesia Park Janitorial
Totals for CINTAS CORP:
CELL BUSINESS EQUIPMENT
01/22/2025 01/23/2025
1/20-2/19/25 Sharp Copiers
Totals for CELL BUSINESS EQUIPMENT:
CINTAS CORP
01/22/2025 01/23/2025
24/12 AJ Park Janitorial
01/22/2025 01/23/2025
24/12 AJ Park Janitorial
01/22/2025 01/23/2025
12/20-1/19/25 Overage
Totals for CBE:
01/22/2025 01/23/2025
Totals for BROTHERS JANITORIAL SUPPLY COMPANY:
CALE AMERICA INC.
01/07/2025 01/08/2025
Totals for CALE AMERICA INC.:
CALIFORNIA MUNICIPAL STATISTICS INC
01/29/2025 01/29/2025
Direct and Overlapping Debt
Statement as of 6/30/24
Totals for CALIFORNIA MUNICIPAL STATISTICS INC:
CalPers
01/01/2025 01/23/2025
Totals for CalPers:
CBE
01/07/2025 01/08/2025
11/20-12/19/24 Overage
01/29/2025 01/29/2025
Totals for BEST BEST & KRIEGER LLP:
BOOT WORLD #20
01/07/2025 01/08/2025
Boots Allowance - Melissa
Totals for BOOT WORLD #20:
BROTHERS JANITORIAL SUPPLY COMPANY
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
24/12 Economic
01/22/2025 01/23/2025
24/12 Catalyst - Artesia LLC -
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
24/12 Eminent Domain RE
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
ASIT001474 Invoice 01/29/2025 $3,652.00 85937 $3,652.00 01/29/2025
$3,652.00 $3,652.00
48H-50-3811-25-011 Invoice 01/29/2025 $3,947.79 85938 $3,947.79 01/29/2025
$3,947.79 $3,947.79
70687030101279 Invoice 01/06/2025 $3,654.92 41094 $3,654.92 25/01 Supplemental Ins. 01/06/2025
$3,654.92 $3,654.92
8528 Invoice 01/15/2025 $26,796.57 85887 $26,796.57
01/15/2025
$26,796.57 $26,796.57
2115R Invoice 01/07/2025 $103,098.54 85864 $103,098.54
01/07/2025
$103,098.54 $103,098.54
CP-04-4212 Invoice 01/15/2025 $1,200,000.00 85888 $1,200,000.00 01/15/2025
$1,200,000.00 $1,200,000.00
001707 Invoice 01/07/2025 $555.00 85865 $555.00
01/07/2025
$555.00 $555.00
1794 Invoice 01/07/2025 $3,356.25 85866 $3,356.25
24/10 Accounting Service 01/07/2025
1795 Invoice 01/07/2025 $3,656.25 85866 $3,656.25
24/11 Accounting Service 01/07/2025
$7,012.50 $7,012.50
81464354 Invoice 01/15/2025 $80.00 85889 $80.00
Youth Basketball Refund 01/15/2025
$80.00 $80.00
2074A27437 Invoice 01/22/2025 $1,255.78 85921 $1,255.78 01/22/2025
$1,255.78 $1,255.78
113649 Invoice 01/29/2025 $2,840.00 85939 $2,840.00
01/29/2025
$2,840.00 $2,840.00
SWFlights-3-17 Invoice 01/29/2025 $353.92 85940 $353.92 01/29/2025
$353.92 $353.92
480414A-010525 Invoice 01/22/2025 $3,754.91 41102 $3,754.91 01/22/2025
$3,754.91 $3,754.91
FEB2025 Invoice 01/29/2025 $221.12 85941 $221.12
25/02 Medical Premium 01/29/2025
$221.12 $221.12
81482387 Invoice 01/15/2025 $20.00 85890 $20.00
01/15/2025
$20.00 $20.00
17756 Invoice 01/29/2025 $7,357.81 85942 $7,357.81
01/29/2025
01/29/2025 01/29/2025
Overpayment of
24/12 Electric Vehicle Lease
Totals for Enterprise FM Trust:
ERNESTO OLIVARES
01/29/2025 01/29/2025
Totals for ERNESTO OLIVARES:
EUGENE JAPOR
01/15/2025 01/15/2025
New Years Senior Gala
Totals for EUGENE JAPOR:
FG REAL ESTATE DEVELOPMENT LLC
Dino Padallan
Totals for EDITH GUERRA:
Enterprise FM Trust
01/22/2025 01/23/2025
DUNN-EDWARDS CORPORATION
01/22/2025 01/23/2025
AJ Park Graffiti Removal
Totals for DUNN-EDWARDS CORPORATION:
DUPRE ENTERPRISES
01/29/2025 01/29/2025
Power Receptacles for
Totals for DUPRE ENTERPRISES:
EDITH GUERRA
01/29/2025 01/29/2025
Southwest Airline flights for
Rec staff to CPRS conference
01/15/2025 01/15/2025
Totals for Dino Padallan:
COPP CONTRACTING INC.
01/07/2025 01/08/2025
FY 23-24 Street
Improvement Project -
Totals for COPP CONTRACTING INC.:
County of Los Angeles
01/15/2025 01/15/2025
CP-04-4212 - Grant Funds
Totals for County of Los Angeles:
CPRS
01/07/2025 01/08/2025
Annual CPRS dues for City of
Totals for CPRS:
DEB'S BOOKKEEPLUS
01/07/2025 01/08/2025
01/07/2025 01/08/2025
Totals for DEB'S BOOKKEEPLUS:
01/15/2025 01/15/2025
2025 Comcate Software
Totals for COMCATE SOFTWARE, INC.:
25/01 IT service and onsite
Totals for CITY OF BREA:
CITY OF LOS ANGELES
01/29/2025 01/29/2025
FY24/25 LARA Membership
Totals for CITY OF LOS ANGELES:
COLONIAL LIFE
01/06/2025 01/09/2025
Totals for COLONIAL LIFE:
COMCATE SOFTWARE, INC.
CITY OF BREA
01/29/2025 01/29/2025
$7,357.81 $7,357.81
166600640 Invoice 01/09/2025 $629.82 41096 $629.82
25/01 Vision Coverage 01/09/2025
$629.82 $629.82
12272024 Invoice 01/07/2025 $80.00 85867 $80.00
01/07/2025
12272024 Invoice 01/07/2025 $46.09 85868 $46.09
01/07/2025
01102025 Invoice 01/15/2025 $80.00 85891 $80.00
01/15/2025
01/24/25 Invoice 01/29/2025 $80.00 85944 $80.00
01/29/2025
01242025 Payroll Invoice 01/29/2025 $46.09 85943 $46.09 01/29/2025
$332.18 $332.18
42785249667 Invoice 01/07/2025 $580,764.08 85869 $580,764.08 01/07/2025
$580,764.08 $580,764.08
BS04090020024 Invoice 01/29/2025 $293.48 85945 $293.48
01/29/2025
$293.48 $293.48
00552386989-01425 Invoice 01/23/2025 $424.02 41103 $424.02 24/12 11938 South St. 01/23/2025
28650044382-010725 Invoice 01/23/2025 $189.31 41103 $189.31 01/23/2025
49057935782-011525 Invoice 01/23/2025 $179.60 41103 $179.60 24/12 18530 Corby Ave. 01/23/2025
13732300002-011625 Invoice 01/23/2025 $300.55 41103 $300.55 01/23/2025
80727400006-010725 Invoice 01/23/2025 $549.99 41103 $549.99 24/12 11710 South St IRR 01/23/2025
43024400004-010725 Invoice 01/23/2025 $351.92 41103 $351.92 24/12 11734 Artesia IRR 01/23/2025
42732300001-011725 Invoice 01/23/2025 $964.14 41103 $964.14 01/23/2025
11131392257-011625 Invoice 01/23/2025 $513.29 41103 $513.29 01/23/2025
97259400006-011625 Invoice 01/23/2025 $45.57 41103 $45.57 24/12 17202 Alburtis Ave. 01/23/2025
82177200001-011625 Invoice 01/23/2025 $169.18 41103 $169.18 24/12 17203 Corby Ave. 01/23/2025
87564300009-011725 Invoice 01/23/2025 $659.98 41103 $659.98 01/23/2025
79020300004-011625 Invoice 01/23/2025 $1,547.55 41103 $1,547.55 01/23/2025
87836872074-011425 Invoice 01/23/2025 $247.97 41103 $247.97 01/23/2025
29424300001-010725 Invoice 01/23/2025 $184.95 41103 $184.95 24/12 18641 Corby 01/23/2025
22743000006-010725 Invoice 01/23/2025 $341.35 41103 $341.35 24/12 18644 Alburtis Ave. 01/23/2025
91743000001-010725 Invoice 01/23/2025 $393.94 41103 $393.94 01/23/2025
02743000008-010725 Invoice 01/23/2025 $26.18 41103 $26.18 24/12 18747 Fp Clarkdale 01/23/2025
Ave.
12743000007-010725 Invoice 01/23/2025 $366.60 41103 $366.60 24/12 18750 Clarkdale 01/23/2025
85147443411-011425 Invoice 01/23/2025 $327.90 41103 $327.90 01/23/2025
63500932239-011425 Invoice 01/23/2025 $306.65 41103 $306.65 24/12 Norwalk & South St. 01/23/2025
01/23/2025
01/23/2025 01/23/2025
01/23/2025 01/23/2025
01/23/2025 01/23/2025
24/12 18803 Elaine Ave.
01/23/2025 01/23/2025
24/12 12034 Artesia Blvd IRR
01/23/2025 01/23/2025
24/12 17189 IRR Baber Ave.
01/23/2025 01/23/2025
01/23/2025 01/23/2025
24/12 18747 Clarkdale Ave.
01/23/2025 01/23/2025
01/23/2025 01/23/2025
24/12 17512 IRR Norwalk
01/23/2025 01/23/2025
24/12 17815 Pioneer Blvd
01/23/2025 01/23/2025
24/12 18506 IRR Pioneer
01/23/2025
01/23/2025 01/23/2025
01/23/2025 01/23/2025
24/12 11504 Artesia Blvd IRR
01/23/2025 01/23/2025
GERALDINE LIRA
01/29/2025 01/29/2025
Cancelled B&S Permit -
Totals for GERALDINE LIRA:
GOLDEN STATE WATER COMPANY
01/23/2025 01/23/2025
01/23/2025 01/23/2025
24/12 18609 IRR Pioneer
01/23/2025 01/23/2025
01/23/2025 01/23/2025
01/23/2025 01/23/2025
01/07/2025 01/08/2025
Labor - Artesia Park Roof
Totals for GARLAND/DBS, INC.:
Totals for FIDELITY SECURITY LIFE INSURANCE CO.:
FRANCHISE TAX BOARD
01/07/2025 01/08/2025
Ericka Jackson, 12/27/2024
01/07/2025 01/08/2025
Rene Trevino, 12/27/2024
01/15/2025 01/15/2025
Ericka Jackson, 01/10/2025
01/29/2025 01/29/2025
Ericka Jackson, 01/24/25
01/29/2025 01/29/2025
Rene Trevino - 01/24/2025
Totals for FRANCHISE TAX BOARD:
GARLAND/DBS, INC.
py
Development Impact Fee -
Totals for FG REAL ESTATE DEVELOPMENT LLC:
FIDELITY SECURITY LIFE INSURANCE CO.
01/09/2025 01/15/2025
55342200007-010725 Invoice 01/23/2025 $249.23 41103 $249.23 01/23/2025
91385393847-010725 Invoice 01/23/2025 $1,326.33 41103 $1,326.33 01/23/2025
53533876818-010725 Invoice 01/23/2025 $365.36 41103 $365.36 01/23/2025
76772389227-011525 Invoice 01/23/2025 $154.51 41103 $154.51 24/12 11504 178th St. 01/23/2025
$10,186.07 $10,186.07
PARTIAL RETAINER Invoice 01/07/2025 $10,855.00 85870 $10,855.00 01/07/2025
PYMT#2 Invoice 01/29/2025 $10,855.00 85946 $10,855.00
01/29/2025
$21,710.00 $21,710.00
9345565007 Invoice 01/22/2025 $1,174.20 85922 $1,174.20 01/22/2025
$1,174.20 $1,174.20
01222025 Invoice 01/22/2025 $1,000.00 85923 $1,000.00
01/22/2025
$1,000.00 $1,000.00
12312425 Invoice 01/15/2025 $997.00 85892 $997.00
24/12 Senior Meals 01/15/2025
$997.00 $997.00
FEB2025 Invoice 01/29/2025 $221.12 85947 $221.12
25/02 Medical Premium 01/29/2025
$221.12 $221.12
JAN2025 Invoice 01/07/2025 $32.28 85871 $32.28
25/01 Medical Premium 01/07/2025
FEB2025 Invoice 01/29/2025 $32.28 85948 $32.28
25/02 Medical Premium 01/29/2025
$64.56 $64.56
FEB2025 Invoice 01/29/2025 $225.36 85949 $225.36
25/02 Medical Premium 01/29/2025
$225.36 $225.36
30364585-22 Invoice 01/22/2025 $1,300.00 85924 $1,300.00 01/22/2025
30364585-21 Invoice 01/22/2025 $2,530.00 85924 $2,530.00 01/22/2025
30364585-23 Invoice 01/22/2025 $2,640.00 85924 $2,640.00 01/22/2025
30364585-18 Invoice 01/22/2025 $8,375.00 85924 $8,375.00 01/22/2025
28780346-20 Invoice 01/29/2025 $3,512.50 85950 $3,512.50 01/29/2025
30592184-23 Invoice 01/29/2025 $1,412.50 85950 $1,412.50 01/29/2025
30592184-22 Invoice 01/29/2025 $2,047.50 85950 $2,047.50 01/29/2025
30592184-21 Invoice 01/29/2025 $3,330.00 85950 $3,330.00 01/29/2025
30592184-18 Invoice 01/29/2025 $11,740.00 85950 $11,740.00 01/29/2025
$36,887.50 $36,887.50
R875-012525 Invoice 01/07/2025 $5,082.87 85872 $5,082.87 24/11 Animal Housing 01/07/2025
R875-01252025 Invoice 01/29/2025 $3,296.25 85951 $3,296.25 24/12 Animal Housing 01/29/2025
$8,379.12 $8,379.12
01/29/2025 01/29/2025
Totals for LA COUNTY DEPT OF ANIMAL CONTROL:
24/12 - 11700 Arkansas St.
Totals for KIMLEY HORN AND ASSOCIATES INC:
LA COUNTY DEPT OF ANIMAL CONTROL
01/07/2025 01/08/2025
01/22/2025 01/23/2025
24/11 - 11700 Arkansas
01/29/2025 01/29/2025
24/06 - 11504 Artesia Blvd
01/29/2025 01/29/2025
24/12 - 17610-18 Pioneer
01/29/2025 01/29/2025
24/12 - 11701 South St. (Car
01/29/2025 01/29/2025
24/12 - 11709 Artesia Blvd
01/29/2025 01/29/2025
24/11 - 17610- 18 Pioneer
Blvd (Pioneer Place)
JOSE ASCENCIO
01/29/2025 01/29/2025
Totals for JOSE ASCENCIO:
JUSTINE MENZEL
01/07/2025 01/08/2025
01/29/2025 01/29/2025
Totals for JUSTINE MENZEL:
KAREN HEATH
01/29/2025 01/29/2025
Totals for KAREN HEATH:
KIMLEY HORN AND ASSOCIATES INC
01/22/2025 01/23/2025
24/11 - 11701 South St. (Car
01/22/2025 01/23/2025
24/11 - 11709 Artesia Blvd
01/22/2025 01/23/2025
HECTOR LECHUGA
01/22/2025 01/23/2025
C&D Deposit Refund -
Totals for HECTOR LECHUGA:
HUMAN SERVICES ASSOCIATION
01/15/2025 01/15/2025
Totals for HUMAN SERVICES ASSOCIATION:
Totals for GRAINGER:
24/12 17514 Norwalk Blvd
01/23/2025 01/23/2025
24/12 Droxford St Norwalk
01/23/2025 01/23/2025
Totals for GOLDEN STATE WATER COMPANY:
GR REPAIR & MAINTENANCE
01/07/2025 01/08/2025
Waterproofing City Hall
01/29/2025 01/29/2025
01/23/2025 01/23/2025
Waterproofing West Wall at
Totals for GR REPAIR & MAINTENANCE:
GRAINGER
01/22/2025 01/23/2025
AJ Park - Janitorial Supplies
24/12 Norwalk Blvd So of
01/23/2025 01/23/2025
24081300437 Invoice 01/07/2025 $390.40 85873 $390.40
24/06 Sewer Study 01/07/2025
24090901142 Invoice 01/07/2025 $721.08 85873 $721.08
24/08 Sewer Study 01/07/2025
01132025 Invoice 01/07/2025 $9,768.00 41097 $9,768.00
01/07/2025
25011303177 Invoice 01/29/2025 $14,086.02 85952 $14,086.02 24/12 Industrial Waste 01/29/2025
$24,965.50 $24,965.50
2425-09 Invoice 01/29/2025 $36,321.56 85953 $36,321.56
01/29/2025
$36,321.56 $36,321.56
251525MR Invoice 01/07/2025 $1,910.52 85874 $1,910.52
24/11 Traffic Enforcement 01/07/2025
251523MR Invoice 01/07/2025 $5,640.93 85874 $5,640.93
24/11 Foot Patrol 01/07/2025
251526MR Invoice 01/07/2025 $7,036.02 85874 $7,036.02
24/11 La Mirage Event 01/07/2025
251522MR Invoice 01/07/2025 $14,616.54 85874 $14,616.54 24/11 Gang Suppression 01/07/2025
251524MR Invoice 01/07/2025 $39,805.85 85874 $39,805.85 24/11 SAO Backfill 01/07/2025
251319TZ Invoice 01/07/2025 $369,930.26 85874 $369,930.26 01/07/2025
$438,940.12 $438,940.12
INV-26876-K7K4F7 Invoice 01/22/2025 $7,997.00 85925 $7,997.00 2025 Membership Dues 01/22/2025
$7,997.00 $7,997.00
01152025 Invoice 01/15/2025 $184.60 85894 $184.60
25/01 Supplemental Ins. 01/15/2025
$184.60 $184.60
4781263256 Invoice 01/06/2025 $1,619.95 41098 $1,619.95 01/06/2025
$1,619.95 $1,619.95
IN250000394 Invoice 01/22/2025 $42,731.53 85926 $42,731.53 24/10 Building & Safety 01/22/2025
$42,731.53 $42,731.53
37285 Invoice 01/22/2025 $1,109.25 85927 $1,109.25
Legal Notices 1/10/2025 01/22/2025
37256 Invoice 01/22/2025 $2,270.70 85927 $2,270.70
Legal Notice 12/20/24 01/22/2025
$3,379.95 $3,379.95
10797 Invoice 01/14/2025 $441.78 85895 $441.78
01/14/2025
$441.78 $441.78
81927816 Invoice 01/29/2025 $75.00 85954 $75.00
01/29/2025
$75.00 $75.00
111817 Invoice 01/22/2025 $1,969.00 85928 $1,969.00
01/22/2025
111816 Invoice 01/22/2025 $2,250.00 85928 $2,250.00
01/22/2025
111568 Invoice 01/22/2025 $8,903.00 85928 $8,903.00
01/22/2025
24/12 Median Irrigation
Repairs
01/22/2025 01/23/2025
24/12 Landscape
Shirts and Jacket for Council
Totals for MANHATTAN STITCHING CO.:
MANUEL BOTELLO
01/29/2025 01/29/2025
Facility Deposit Refund
Totals for MANUEL BOTELLO:
MARIPOSA LANDSCAPES INC
01/22/2025 01/23/2025
24/12 Median Wire Repair
01/22/2025 01/23/2025
LEGAL SHIELD
Totals for LOS CERRITOS COMMUNITY NEWS:
MANHATTAN STITCHING CO.
01/14/2025 01/15/2025
LINCOLN NATIONAL LIFE INSURANCE
01/06/2025 01/15/2025
25/01 Life & Disability Ins.
Totals for LINCOLN NATIONAL LIFE INSURANCE:
LOS ANGELES COUNTY PUBLIC WORKS
01/22/2025 01/23/2025
Totals for LOS ANGELES COUNTY PUBLIC WORKS:
LOS CERRITOS COMMUNITY NEWS
01/22/2025 01/23/2025
01/22/2025 01/23/2025
01/15/2025 01/15/2025
Totals for LEGAL SHIELD:
Dec '23 - Nov '24 Artesia
Totals for LA COUNTY LIBRARY:
LA COUNTY SHERIFF'S DEPARTMENT
01/07/2025 01/08/2025
01/07/2025 01/08/2025
01/07/2025 01/08/2025
01/07/2025 01/08/2025
01/07/2025 01/08/2025
01/07/2025 01/08/2025
24/11 General Law
Totals for LA COUNTY SHERIFF'S DEPARTMENT:
LEAGUE OF CALIFORNIA CITIES
01/22/2025 01/23/2025
Totals for LEAGUE OF CALIFORNIA CITIES:
Totals for LA COUNTY DEPT OF PUBLIC WORKS:
LA COUNTY LIBRARY
01/29/2025 01/29/2025
LA COUNTY DEPT OF PUBLIC WORKS
01/07/2025 01/08/2025
01/07/2025 01/08/2025
01/07/2025 01/15/2025
ACH Supporting Docs for
Bldg Permit/Trash Capture
01/29/2025 01/29/2025
$13,122.00 $13,122.00
FEB2025 Invoice 01/29/2025 $221.12 85955 $221.12
25/02 Medical Premium 01/29/2025
$221.12 $221.12
16464 Invoice 01/07/2025 $14,000.00 85875 $14,000.00
FY23/24 Audit Fieldwork 01/07/2025
$14,000.00 $14,000.00
FEB2025 Invoice 01/29/2025 $221.12 85956 $221.12
25/02 Medical Premium 01/29/2025
$221.12 $221.12
34427 Invoice 01/15/2025 $15,000.00 85896 $15,000.00
24/12 Street Sweeping 01/15/2025
$15,000.00 $15,000.00
81704226 Invoice 01/22/2025 $54.00 85929 $54.00
Baseball Program Refund 01/22/2025
$54.00 $54.00
9693 Invoice 01/07/2025 $480.00 85876 $480.00
01/07/2025
$480.00 $480.00
406529989001 Invoice 01/29/2025 $22.68 85957 $22.68
Office Supplies 01/29/2025
406229988001 Invoice 01/29/2025 $75.58 85957 $75.58
Office Supplies 01/29/2025
$98.26 $98.26
INVM000019343 Invoice 01/07/2025 $20,160.47 85877 $20,160.47 24/11 Shuttle Service 01/07/2025
$20,160.47 $20,160.47
ART-02.0-7 Invoice 01/22/2025 $572.50 85930 $572.50
01/22/2025
ART-02.0-9 Invoice 01/22/2025 $1,304.19 85930 $1,304.19 24/12 ADSP TOD SIP 01/22/2025
ART-02.0-8 Invoice 01/22/2025 $1,876.13 85930 $1,876.13 01/22/2025
$3,752.82 $3,752.82
81481934 Invoice 01/15/2025 $15.00 85897 $15.00
01/15/2025
$15.00 $15.00
81927171 Invoice 01/29/2025 $150.00 85958 $150.00
01/29/2025
$150.00 $150.00
CD_000995114 Invoice 01/15/2025 $1,009.84 85898 $1,009.84 24/12 Phone Service 01/15/2025
$1,009.84 $1,009.84
64465160 Invoice 01/07/2025 $1,410.26 85878 $1,410.26
01/07/2025
64424412 Invoice 01/07/2025 $1,432.64 85878 $1,432.64
Planning Temp Admin 01/07/2025
Assistant - WE 12/13/24
64487300 Invoice 01/07/2025 $1,253.56 85878 $1,253.56
01/07/2025
64541487 Invoice 01/22/2025 $869.40 85931 $869.40
01/22/2025
64499290 Invoice 01/22/2025 $716.32 85931 $716.32
01/22/2025
01/23/2025
Planning Administrative
Facility Deposit Refund
Totals for RATHY DUONG:
RingCentral
01/15/2025 01/15/2025
Totals for RingCentral:
ROBERT HALF
01/07/2025 01/08/2025
Planning Temp Admin
01/07/2025 01/08/2025
01/07/2025 01/08/2025
Planning Temp Admin
01/22/2025 01/23/2025
HR Administrative Assistant -
01/22/2025
RATHY DUONG
01/29/2025 01/29/2025
PCAM, LLC
01/07/2025 01/08/2025
Totals for PCAM, LLC:
PLACEWORKS INC.
01/22/2025 01/23/2025
24/12 ADSP-SEGL Enviro
01/22/2025 01/23/2025
01/22/2025 01/23/2025
24/12 ADSP for TOD Portion
Totals for PLACEWORKS INC.:
PURI VALENCIA
01/15/2025 01/15/2025
New Years Senior Gala
Totals for PURI VALENCIA:
01/29/2025 01/29/2025
Totals for ODP BUSINESS SOLUTIONS, LLC:
NATIONAL ENVIRONMENTAL SERVICES
01/15/2025 01/15/2025
Totals for NATIONAL ENVIRONMENTAL SERVICES:
NAVEEN ZAFAR RAHIM
01/22/2025 01/23/2025
Totals for NAVEEN ZAFAR RAHIM:
NUTECH FIRE ALARM & SECURITY
01/07/2025 01/08/2025
PW Yard Annual Fire Alarm
Totals for MARTIN GAMEZ:
MOSS, LEVY & HARTZHEIM, LLP
01/07/2025 01/08/2025
Totals for MOSS, LEVY & HARTZHEIM, LLP:
NATALIE HERRERA
Totals for NUTECH FIRE ALARM & SECURITY:
ODP BUSINESS SOLUTIONS, LLC
01/29/2025 01/29/2025
01/29/2025 01/29/2025
Totals for NATALIE HERRERA:
Totals for MARIPOSA LANDSCAPES INC:
MARTIN GAMEZ
01/29/2025 01/29/2025
64525465 Invoice 01/29/2025 $1,454.08 85959 $1,454.08
01/29/2025
64565250 Invoice 01/29/2025 $1,209.60 85959 $1,209.60
01/29/2025
$8,345.86 $8,345.86
2024-12 Planning Invoice 01/07/2025 $1,400.00 85879 $1,400.00 Deposit - 11562 186th St. 01/07/2025
2024_11 Invoice 01/07/2025 $19,400.00 85879 $19,400.00
01/07/2025
2024_12 Invoice 01/07/2025 $25,500.00 85879 $25,500.00
01/07/2025
2024-12 Invoice 01/15/2025 $2,955.00 85899 $2,955.00
01/15/2025
2024-11 Invoice 01/15/2025 $3,465.00 85899 $3,465.00
01/15/2025
$52,720.00 $52,720.00
5002 Invoice 01/15/2025 $900.00 85900 $900.00
24/12 Artesia DTSP 01/15/2025
5025 Invoice 01/15/2025 $4,665.38 85900 $4,665.38
01/15/2025
5000 Invoice 01/15/2025 $26,100.00 85900 $26,100.00
01/15/2025
4966 Invoice 01/15/2025 $27,730.00 85900 $27,730.00
01/15/2025
4968 Invoice 01/15/2025 $700.00 85900 $700.00
01/15/2025
4985 Invoice 01/15/2025 $1,785.00 85900 $1,785.00
01/15/2025
5003 Invoice 01/15/2025 $220.00 85900 $220.00
01/15/2025
5004 Invoice 01/15/2025 $200.00 85900 $200.00
24/12 Housing Element 01/15/2025
4969 Invoice 01/15/2025 $100.00 85900 $100.00
24/11 Housing Element 01/15/2025
4967 Invoice 01/15/2025 $650.00 85900 $650.00
24/11 Artesia DTSP 01/15/2025
$63,050.38 $63,050.38
81464258 Invoice 01/15/2025 $160.00 85901 $160.00
Youth Basketball Refund 01/15/2025
$160.00 $160.00
7360 Invoice 01/29/2025 $250.00 85960 $250.00
24/12 Advisory Fee 01/29/2025
$250.00 $250.00
715713 Invoice 01/22/2025 $255.44 85932 $255.44
01/22/2025
$255.44 $255.44
81482154 Invoice 01/15/2025 $30.00 85902 $30.00
01/15/2025
$30.00 $30.00
1152025 Invoice 01/15/2025 $930.00 85903 $930.00
01/15/2025
$930.00 $930.00
IR-3459 Invoice 01/29/2025 $11,500.00 85961 $11,500.00
01/29/2025
$11,500.00 $11,500.00
4469854 Invoice 01/29/2025 $541.04 85962 $541.04
01/29/2025
2025 Community Benefits
Totals for SOUTH ASIAN NETWORK:
SOUTH COAST AQMD
01/29/2025 01/29/2025
FY 24/25 Diesel Generator
Totals for Soroptimist International of Artesia-Cerritos:
SOUTH ASIAN NETWORK
01/29/2025 01/29/2025
SO CAL INDUSTRIES LLC
01/22/2025 01/23/2025
10/25/24 - 11/21/24
Historical Trail Fence Rental
Totals for SO CAL INDUSTRIES LLC:
SODARA TIENG
01/15/2025 01/15/2025
New Years Senior Gala
Totals for SODARA TIENG:
Soroptimist International of Artesia-Cerritos
01/15/2025 01/15/2025
Soroptomist Fundraiser
Totals for SHUSTER ADVISORY GROUP:
01/15/2025 01/15/2025
24/11 17610-18 Pioneer
01/15/2025 01/15/2025
24/11 17610-18 Pioneer
01/15/2025 01/15/2025
24/12 17610-18 Pioneer
01/15/2025 01/15/2025
01/15/2025 01/15/2025
01/15/2025 01/15/2025
Totals for SAGECREST PLANNING AND ENVIRONMENTAL:
Samir Nampalliwar
01/15/2025 01/15/2025
Totals for Samir Nampalliwar:
SHUSTER ADVISORY GROUP
01/29/2025 01/29/2025
01/15/2025 01/15/2025
24/12 17610 -18 Pioneer
01/15/2025 01/15/2025
24/12 General Planning
01/15/2025 01/15/2025
24/11 General Planning
24/12 Encroachment Permits
01/15/2025 01/15/2025
24/11 Encroachment Permits
Totals for RON IBARRA ENGINEERING:
SAGECREST PLANNING AND ENVIRONMENTAL
01/15/2025 01/15/2025
HR Temp - Admin Assistant
Totals for ROBERT HALF:
RON IBARRA ENGINEERING
01/07/2025 01/08/2025
01/07/2025 01/08/2025
24/11 Engineering Service
01/07/2025 01/08/2025
24/12 Engineering Services
01/15/2025 01/15/2025
01/29/2025 01/29/2025
Planning Temp Admin
01/29/2025 01/29/2025
4471253 Invoice 01/29/2025 $165.96 85962 $165.96
01/29/2025
$707.00 $707.00
700454958639-122424 Invoice 01/06/2025 $30.22 41095 $30.22 24/12 18510 Corby Ave. 01/06/2025
700483004874-122624 Invoice 01/06/2025 $5,013.59 41095 $5,013.59 24/12 Various Locations 01/06/2025
700485859203-122424 Invoice 01/06/2025 $3,094.18 41095 $3,094.18 01/06/2025
700492283835-121724 Invoice 01/06/2025 $259.57 41095 $259.57 01/06/2025
700492421150-121724 Invoice 01/06/2025 $147.96 41095 $147.96 24/12 Artesia/Gridley 01/06/2025
700498964105-121724 Invoice 01/06/2025 $1,503.36 41095 $1,503.36 01/06/2025
700560422190-121724 Invoice 01/06/2025 $79.62 41095 $79.62 01/06/2025
700562509108-121724 Invoice 01/06/2025 $67.41 41095 $67.41 24/12 12001 Artesia Blvd 01/06/2025
700405333439-122624 Invoice 01/06/2025 $1,190.14 41095 $1,190.14 24/12 Various Locations 01/06/2025
700491366274-010225 Invoice 01/06/2025 $17,907.57 41095 $17,907.57 24/12 Various Locations 01/06/2025
$29,293.62 $29,293.62
12690659565-011525 Invoice 01/27/2025 $15.78 41106 $15.78 25/01 18641 Corby Ave. 01/27/2025
17740623008-010625 Invoice 01/27/2025 $201.74 41106 $201.74 01/27/2025
17950623003-010625 Invoice 01/27/2025 $482.76 41106 $482.76 01/27/2025
17949759637-011525 Invoice 01/27/2025 $147.00 41106 $147.00 25/01 18644 Alburtis Ave. 01/27/2025
04530693599-012125 Invoice 01/27/2025 $243.28 41106 $243.28 25/01 11870 169th St. 01/27/2025
$1,090.56 $1,090.56
78164 Invoice 01/29/2025 $480.00 85963 $480.00
Security for Council 01/29/2025
Meeting 1/13/2025
$480.00 $480.00
835324 Invoice 01/10/2025 $700.82 41099 $700.82
01/10/2025
835640 Invoice 01/17/2025 $10,200.00 41104 $10,200.00
01/17/2025
836729 Invoice 01/27/2025 $700.82 41107 $700.82
01/27/2025
$11,601.64 $11,601.64
81482036 Invoice 01/15/2025 $10.00 85904 $10.00
01/15/2025
$10.00 $10.00
19859 Invoice 01/15/2025 $2,823.12 85905 $2,823.12
01/15/2025
$2,823.12 $2,823.12
2025-01915 Invoice 01/29/2025 $2,834.16 85964 $2,834.16 01/29/2025
$2,834.16 $2,834.16
7883-24/12 Invoice 01/09/2025 $42,660.59 41100 $42,660.59 01/09/2025
$42,660.59 $42,660.59
515015 - DT Invoice 01/29/2025 $3,050.00 85965 $3,050.00 01/29/2025 01/29/2025
25/01 FSA/DCA
U.S. BANK CORPORATE PAYMENT SYSTEMS
01/09/2025 01/15/2025
24/12 Credit Card Purchases
Totals for U.S. BANK CORPORATE PAYMENT SYSTEMS:
New Years Senior Gala
Totals for SUPHAN UZAROWICZ:
TABORDA
01/15/2025 01/15/2025
27 Adobe Subscription -
Totals for TABORDA:
TERRA REALTY ADVISORS INC.
01/29/2025 01/29/2025
24/12 Review Potential Sign
Totals for TERRA REALTY ADVISORS INC.:
VALIANCE CAPITAL LLC
01/29/2025
01/27/2025 01/29/2025
Totals for Sterling Administration:
SUPHAN UZAROWICZ
01/15/2025 01/15/2025
Totals for SOUTHWEST PATROL INC:
Sterling Administration
25/01 18750 Clarkdale Ave.
01/27/2025 01/29/2025
01/27/2025 01/29/2025
Totals for Southern California Gas Company:
SOUTHWEST PATROL INC
01/29/2025 01/29/2025
01/10/2025 01/15/2025
25/01 FSA/DCA
01/17/2025 01/23/2025
FY24/25 HRA Employee
01/27/2025
25/01 18747 Clarkdale Ave.
01/27/2025 01/29/2025
01/06/2025 01/09/2025
24/12 Various Locations TC01/06/2025 01/09/2025
01/06/2025 01/09/2025
24/12 18750 Clarkdale EV
01/06/2025 01/09/2025
24/12 18600 1/2 S Norwalk
01/06/2025 01/09/2025
01/06/2025 01/09/2025
01/06/2025 01/09/2025
Totals for Southern California Edison Company:
Southern California Gas Company
01/27/2025 01/29/2025
01/06/2025 01/09/2025
01/06/2025 01/09/2025
24/12 Various Traffic Signals
01/29/2025 01/29/2025
FY 24/25 Emission Flat Rate
Totals for SOUTH COAST AQMD:
Southern California Edison Company
01/06/2025 01/09/2025
01/29/2025
$3,050.00 $3,050.00
81464308 Invoice 01/15/2025 $80.00 85906 $80.00
Youth Basketball Refund 01/15/2025
$80.00 $80.00
81482310 Invoice 01/15/2025 $15.00 85907 $15.00
01/15/2025
$15.00 $15.00
0160-113024 Invoice 01/15/2025 $34.96 85908 $34.96
01/15/2025
$34.96 $34.96
72420195 Invoice 01/22/2025 $162.40 85933 $162.40
01/22/2025
72417133 Invoice 01/22/2025 $127.12 85933 $127.12
01/22/2025
72418514 Invoice 01/22/2025 $115.53 85933 $115.53
25/01 17203 Corby Ave 01/22/2025
72417036 Invoice 01/22/2025 $97.16 85933 $97.16
25/01 18641 Corby Ave 01/22/2025
72417035 Invoice 01/22/2025 $97.16 85933 $97.16
25/01 18644 Alburtis 01/22/2025
$599.37 $599.37
102107439 Invoice 01/07/2025 $1,361.85 41105 $1,361.85
01/07/2025
$1,361.85 $1,361.85
418401 Invoice 01/07/2025 $267.91 85880 $267.91
Fertilizer for Artesia Parks 01/07/2025
418467 Invoice 01/07/2025 $516.80 85880 $516.80
Fertilizer for Artesia Park 01/07/2025
$784.71 $784.71
00714359 Invoice 01/15/2025 $6,400.00 85909 $6,400.00
01/15/2025
00714338 Invoice 01/15/2025 $18,173.75 85909 $18,173.75 01/15/2025
$24,573.75 $24,573.75
81464208 Invoice 01/15/2025 $80.00 85910 $80.00
Youth Basketball Refund 01/15/2025
$80.00 $80.00
90003480 Invoice 01/07/2025 $1,989.00 85881 $1,989.00
01/07/2025
5610004057 Invoice 01/15/2025 $1,679.55 85911 $1,679.55 01/15/2025
5610004059 Invoice 01/15/2025 $2,854.62 85911 $2,854.62 01/15/2025
$6,523.17 $6,523.17
$3,059,306.80 $3,059,306.80
Payroll 1/10/2025 $98,999.95
1/24/2025 $114,369.59
Total Payroll $213,369.54
Total Disbursement $3,272,676.34
24/12 Traffic Signal Call/Out
Totals for YUNEX LLC:
GRAND TOTALS:
A total of 221 transaction(s) listed
01/15/2025 01/15/2025
Totals for Ydalia Pitre:
YUNEX LLC
01/07/2025 01/08/2025
24/12 Traffic Signal
01/15/2025 01/15/2025
24/11 Traffic Signal Call/Out
01/15/2025 01/15/2025
24/11 Mixed Use/Housing
Totals for WILLDAN FINANCIAL SERVICES:
Ydalia Pitre
Wex Bank
01/07/2025 01/23/2025
24/12 Gas Card Purchases
Totals for Wex Bank:
Whittier Fertilizer Company
01/07/2025 01/08/2025
01/07/2025 01/08/2025
Totals for Whittier Fertilizer Company:
WILLDAN FINANCIAL SERVICES
01/15/2025 01/15/2025
24/11 Associate Planner
01/15/2025 01/15/2025
01/22/2025 01/23/2025
01/22/2025 01/23/2025
Totals for WESTERN EXTERMINATOR COMPANY:
New Years Senior Gala
Totals for Virginia Rebadio:
WATER REPLENISHMENT DISTRICT OF SO. CALIF.
01/15/2025 01/15/2025
24/11 Groundwater
Totals for WATER REPLENISHMENT DISTRICT OF SO. CALIF.:
WESTERN EXTERMINATOR COMPANY
01/22/2025 01/23/2025
25/01 18750 Clarkdale Ave
01/22/2025 01/23/2025
Youth Basketball Referee
Totals for VALIANCE CAPITAL LLC:
Vanessa Madrigal
01/15/2025 01/15/2025
Totals for Vanessa Madrigal:
25/01 18747 Clarkdale Ave.
01/22/2025 01/23/2025
Virginia Rebadio
01/15/2025 01/15/2025
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8C.
TO: Mayor and Members of the City Council
SUBJECT: City Financial Report - December 2024
FROM: Jamie Murguia, Finance Manager
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends that the City Council receive and file the report.
BACKGROUND:
In accordance with Artesia Municipal Code (AMC) 2-4.705 (f), the attached Finance Report details the activity and balance for all City accounts and funds as of December 31, 2024. Reports are reconciled for cash on hand (bank) to cash recorded in the general ledger through the period ending December 31, 2024.
Activity for Money Market, Checking, Revolving, Cafeteria, Local Agency Investment Fund, CDBG, and Petty Cash are provided for review. Fund Balances compare the cash to each fund's obligation. The balance of the individual accounts and funds should be read with the understanding that cash on hand, is not cash available for unplanned expenditures. The cash balance encompasses the City's contingency reserves, operating expenditures, and monies kept in restricted use funds including Trust and Agency. The City of Artesia is debt-free; therefore, the finance report does not include any debt activity.
ANALYSIS:
The City is the recipient of several reimbursable grants. This means that, while the City has been awarded funding projects, the City must front the cost of those projects with General Fund revenue, and request reimbursement from the respective grantor as each project progresses. Towards that end, the balance of individual accounts and funds reflected in this Report will vary from month to month as expenses are made and reimbursements are received.
FISCAL IMPACT:
There is no fiscal impact associated with the receipt and file of this Report.
RECOMMENDED COUNCIL ACTION:
Staff recommends that the City Council receive and file the report.
Attachments
Treasurer Report 123124.pdf
GENERAL FUND
(100)
SUMMER LUNCH
PROGRAM (150)
Cash Balance 13,293,811.84 6,919.13
Receivables - -
Prepaid Expenses (20,574.77) -
Investment Appreciation - -
Liabilities (1,140,745.87) -
FUND BALANCE 6,919.13 12,132,491.20
SPECIAL REVENUE FUNDS
ARTESIA
HOUSING
AUTHORITY (200)
AJ PARK
EXPANSION (205)
BICYCLE /
PEDESTRIAN
FUND (210)
Cash Balance 927,954.05 (604,139.99) 1,091.17
Receivables - -
Liabilities (61,895.00) - -
FUND BALANCE (604,139.99) 866,059.05 1,091.17
PUBLIC
EDUCATION IN
GOVERNMENT
(215)
BILLBOARD
FUND (220)
CNRA SPECIFIED
GRANT (225)
Cash Balance (14,264.27) 661,350.83 (835,539.69)
Receivables - - -
Liabilities - - -
FUND BALANCE 661,350.83 (14,264.27) (835,539.69)
HOUSING
URBAN
DEVELOPMENT
(227)
CALIFORNIA
BEVERAGE
RECYCLING
(230)
CITIZEN OPTION
FOR PUBLIC
SAFETY (240)
Cash Balance (16,142.61) 5,474.03 485,921.07
Receivables - - -
Liabilities - - -
FUND BALANCE 5,474.03 (16,142.61) 485,921.07
City of Artesia
Comparison of Cash Balances to Fund Balance
12/31/24
City of Artesia
Comparison of Cash Balances to Fund Balance
12/31/24
SPECIAL REVENUE FUNDS (continued)
CLEAN AIR FUEL
BUS GRANT
(250)
COMMUNITY
FACILITY
DISTRICT (260)
COMMUNITY
DEVELOPMENT
BLOCK GRANT
(270)
Cash Balance (10,547.50) 65,470.31 (22,496.78)
Receivables - - -
Liabilities - - -
FUND BALANCE 65,470.31 (10,547.50) (22,496.78)
CALIFORNIA
STREET GRANTS
(280)
FEDERAL STPL
(290)
MAP 21
EXCHANGE (310)
Cash Balance 422,294.95 69,160.47 190,986.68
Receivables - - -
Liabilities - - -
FUND BALANCE 69,160.47 422,294.95 190,986.68
MEASURE M
(320)
MEASURE R
(330)
TOD PLANNING
GRANT (340)
Cash Balance 1,284,683.86 564,858.47 (94,924.65)
Receivables - -
Liabilities - - -
FUND BALANCE 564,858.47 1,284,683.86 (94,924.65)
COUNTY PARK
IMPROVEMENT
(350)
PROPOSITION A
FUND (360)
PROPOSITION C
FUND (370)
Cash Balance 1,139,887.87 1,022,950.12 596,990.17
Receivables - - -
Liabilities - - -
FUND BALANCE 1,022,950.12 1,139,887.87 596,990.17
City of Artesia
Comparison of Cash Balances to Fund Balance
12/31/24
SPECIAL REVENUE FUNDS (continued)
SB1 RMRA (375)
SB 1383
GIVEAWAY (377)
SOUTH COAST
AIR QUALITY
MGMT DIST (390)
Cash Balance 911,541.26 72,981.37 319,628.44
Receivables - - -
Liabilities - - -
FUND BALANCE 72,981.37 911,541.26 319,628.44
SAFE ROUTE TO
SCHOOL (400)
SHERIFF
FORFEITURES &
SEIZURES (410)
STATE GAS TAX
(420)
Cash Balance (0.32) 447.20 (39,852.59)
Receivables - - -
Liabilities - - -
FUND BALANCE 447.20 (0.32) (39,852.59)
HOME STAY
PROGRAM (430)
STREET
LIGHTING
MAINTENANCE
FUND (440)
TRAFFIC
CONGESTION
RELIEF (450)
Cash Balance 3,363.13 72,562.62 21,705.05
Receivables - - -
Liabilities - - -
FUND BALANCE 72,562.62 3,363.13 21,705.05
CAL FIRE URBAN
GRANT (460)
DEVELOPMENT
IMPACT FEES
(470)
MEASURE W
(480)
Cash Balance (41,003.19) 1,948,884.13 886,375.71
Receivables - - -
Liabilities - - -
FUND BALANCE 1,948,884.13 (41,003.19) 886,375.71
City of Artesia
Comparison of Cash Balances to Fund Balance
12/31/24
SPECIAL REVENUE FUNDS (continued)
RECYCLED OIL
(490)
Cash Balance 2,602.21
Receivables -
Liabilities -
FUND BALANCE 2,602.21
CAPITAL PROJECTS FUNDS
SPECIAL /
CAPITAL
PROJECT FUND
(500)
PIONEER BOND
PROJECT (510)
HISTORICAL
DISTRICT BOND
PROJECT (520)
Cash Balance (92,631.59) 365,664.61 583,558.09
Receivables 19,533.97 - -
Liabilities - - -
FUND BALANCE 365,664.61 (73,097.62) 583,558.09
AGENCY FUNDS
TRUST AND
AGENCY (710)
SENIOR
CITIZENS (720)
GEORGE
NELSON
MEMORIAL FUND
(740)
Cash Balance 23,120.20 6,271.99 2,243.57
Receivables - - -
Liabilities (23,120.20) (6,271.99) (2,243.57)
FUND BALANCE - - -
TOTAL ALL FUNDS
Cash Balance 24,189,211.42
Receivables 19,533.97
Fixed Assets, net -
Prepaid Expenses (20,574.77)
Investment Appreciation -
Liabilities (1,234,276.63)
FUND BALANCE 22,953,893.99
City of Artesia
Comparison of Cash Balances to Fund Balance
12/31/24
SUCCESSOR AGENCY FUNDS
SUCCESSOR
AGENCY ADMIN
PROJECTS (800)
SUCCESSOR
AGENCY TAX
INCREMENT
(810)
REDEVELPMT
OBLIGATION
RETIREMENT
FUND (820)
Cash Balance (267,662.57) - 925,646.41
Cash with Fiscal Agent - 268,147.46 -
Liabilities - - -
Bonds Payable - (11,888,786.84) -
FUND BALANCE (11,620,639.38) (267,662.57) 925,646.41
TOTAL SUCCESSOR FUNDS
Cash Balance 657,983.84
Cash with Fiscal Agent 268,147.46
Liabilities -
Bonds Payable (11,888,786.84)
FUND BALANCE (10,962,655.54)
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8D.
TO: Mayor and Members of the City Council
SUBJECT: AB 1234 Reporting
FROM: Christina Nieto-Linares, Administrative Secretary REVIEWED AND APPROVED BY:
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
It is recommended that the City Council receive and file report.
BACKGROUND:
AB 1234, became effective January 1, 2006. This bill requires a local agency that provides reimbursement for expenses to members of its legislative body to adopt a written policy on the duties for which legislative body members may receive compensation, other than meetings of the legislative body or an advisory body or attendance at a conference or organized educational activity. Resolution No. 24-2970 outlines the City’s Expense Reimbursement and Travel Policy.
STATEMENT OF FACT:
Councilmember Event
Benefit of Expenditure to the
Residents
Ali Taj Sacramento Advocacy Trip for
Gateway Cities (2/4/25)
Participating in regional, state,
national organizations whose
activities benefit or affect the City’s
interest.
General Membership Meeting with
League of California Cities in
Universal City – Cancelled due to
the LA fires Credit was applied, no
refund.
Participating in regional, state,
national organizations whose
activities benefit or affect the City’s
interest.
Rene Trevino N/A N/A
Melissa Ramoso N/A N/A
Monica Manalo N/A N/A
Zeel Ahir
Mayor and Councilmember
Academy with League of California
Cities in Garden Grove (1/ 29-31/25)
Participating in regional, state,
national organizations whose
activities benefit or affect the City’s
interests.
General Membership Meeting with
League of California Cities in
Universal City – Cancelled due to
the LA fires Credit was applied, no
refund.
Participating in regional, state,
national organizations whose
activities benefit or affect the City’s
interest
Additionally, Council is provided automobile reimbursement in the amount of a flat $150 per month amount as authorized in the Resolution 24-2970, which outlines the Expense Reimbursement and Travel Policy FISCAL IMPACT:
The reported expenditures are in compliance with AB 1234, the City travel policy, and have been budgeted.
RECOMMENDED COUNCIL ACTION:
It is recommended that the City Council receive and file report.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8E.
TO: Mayor and Members of the City Council
SUBJECT: City Council Meeting Minutes
FROM: Jennifer Alderete, City Clerk
REVIEWED AND APPROVED BY:
Abel Avalos, City Manager
RECOMMENDATION:
It is recommended that the City Council approve minutes as presented for the following City Council meetings:
December 9, 2024 - Regular Meeting
December 9, 2024 - Special Meeting
December 16, 2024 - Regular Meeting
December 16, 2024 - Special Meeting
BACKGROUND:
The attached action minutes serve as the official record of the City Council meetings, recording the legislative body’s decisions, recorded in its motions, actions, and votes, as mandated by Government Code 36814 and 40801.
FISCAL IMPACT:
There is no fiscal impact associated with approval of this item.
Attachments
MINUTES 12.9.2024 Special Meeting.pdf
MINUTES 12.9.2024 Regular Meeting.pdf
MINUTES 12.16.2024 Special Meeting.pdf
MINUTES 12.16.2024 Regular Meeting.pdf
ARTESIA CITY COUNCIL SPECIAL MEETING MINUTES
MONDAY, DECEMBER 9, 2024, 6:30 P.M.
ALBERT O. LITTLE COMMUNITY CENTER, 18750 CLARKDALE AVENUE,
ARTESIA, CALIFORNIA
1. CALL TO ORDER SPECIAL MEETING
Mayor Lima called the meeting to order at 6:20 p.m.
2. ROLL CALL
Present: Mayor Lima, Mayor Pro Tem Taj, Councilmembers Manalo, Ramoso, and Trevino.
Staff Present: City Manager Avalos, Deputy City Manager Burke, City Clerk Alderete, City Attorney Nguyen, Finance Manager Murguia, Community Development Director Dor, Parks and Recreation Manager Guerra, Special Projects Manager Lee, Management Analysts Tafoya-Nacionales, Laquian, Stewart, and Zambrano, and Administrative Secretary Nieto-Linares
3. OUTGOING MAYOR’S PROGRAM
3A. Presentations to Outgoing Mayor Lima
City Manager Avalos provided comments.
- Mayor Lima's Year in Review Video
- Presentations from Outside Organizations
Representatives from Congresswoman Michelle Steel, State Assemblymember Sharon Quirk-Silva’s offices, Captain Holguin from L.A. County Sheriff Lakewood Station, Acting Assistant Fire Chief Dao from L.A. County Fire Station 30, Cerrtios Councilmembers Bruce Barrows and Linda Johnson, Downey Councilmember Dorothy Pemberton, ABCUSD Board President Sofia Tse and Boardmember elect Leticia Mendoza, Rotary President/Councilmember Rene Trevino, Chamber of Commerce President Shaila Patankar and Past President Rohini Bedi, Lorelei Bailey from Strong Towns, Payal Sawhney from SAAHAS made presentations to Mayor Lima.
- City's Presentation to Outgoing Mayor Lima
City Council made presentations to Mayor Lima.
3B. Comments from Outgoing Mayor Lima
Mayor Lima provided comments.
4. PUBLIC COMMENTS
Public comments could be provided, in person or submitted by email to [email protected] by 12:00 p.m. on the date of the meeting. No public comments were provided.
5. COUNCILMEMBER COMMENTS
Mayor Pro Tem Taj, Councilmembers Trevino, Ramoso, and Manalo asked questions and/or provided comments.
6. ADJOURNMENT
Mayor Lima adjourned the special meeting at 7:28 p.m.
ARTESIA CITY COUNCIL REGULAR MEETING MINUTES
MONDAY, DECEMBER 9, 2024, 7:00 P.M.
ALBERT O. LITTLE COMMUNITY CENTER, 18750 CLARKDALE AVENUE,
ARTESIA, CALIFORNIA
1. CALL TO ORDER
Mayor Lima called the meeting to order at 7:39 p.m.
2. ROLL CALL
Present: Mayor Lima, Mayor Pro Tem Taj, Councilmembers Manalo, Ramoso, and Trevino. Councilmember Ahir joined the meeting during the reorganization program.
Staff Present: City Manager Avalos, Deputy City Manager Burke, City Clerk Alderete, City Attorney Nguyen, Finance Manager Murguia, Community Development Director Dor, Parks and Recreation Manager Guerra, Special Projects Manager Lee, Management Analysts Tafoya-Nacionales, Laquian, Stewart, and Zambrano, and Administrative Secretary Nieto-Linares
3. INVOCATION
Father Matthew Fernandez from Holy Family delivered the invocation.
4. PLEDGE OF ALLEGIANCE
Miss Artesia, Savanna Sousa led the pledge of allegiance.
5. NATIONAL ANTHEM
Leilani Joy Tom sang the National Anthem.
6. PUBLIC COMMENTS
Public comments could be provided, in person or submitted by email to [email protected] by 12:00 p.m. on the date of the meeting. Margaret Saito and Lety Mendoza provided public comments.
7. REORGANIZATION PROGRAM
7A. November 5, 2024 Election Results
Recommended Action: Adopt Resolution No. 24-3021, Reciting the Facts of the General Municipal Election Held on November 5, 2024, Declaring the Results and Such Other Matters as Provided by Law.
Trevino moved, seconded by Taj, to approve agenda item 7A, as recommended.
Motion carried, 5-0.
Mayor Lima handed the gavel over to Mayor Pro Tem Taj to lead the meeting. 7B. Presentation of Certificate Election to Elected and Re-Elected Councilmembers City Clerk Alderete presented Councilmembers Manalo and Ahir with Certificates of Election.
7C. Oath of Office
Mayor Tony Lima administered the oath of office to Councilmember Zeel Ahir Amanda Manalo, Esq., Deputy Public Defender, Los Angeles County administered the oath of office to Councilmember Monica Manalo.
7D. Comments from Elected and Re-Elected Councilmembers Councilmember Zeel Ahir provided comments.
Councilmember Monica Manalo provided comments.
7E. Selection of Mayor
Mayor Pro Tem Taj opened the nominations for Mayor. Councilmember Manalo nominated Mayor Pro Tem Taj; Council affirmed the nomination with a unanimous vote. 7F. Selection of Mayor Pro Tem
Mayor Taj opened the nominations for Mayor Pro Tem. Councilmember Ramoso nominated Mayor Pro Tem Trevino; Council affirmed the nomination with a unanimous vote.
7G. Incoming Mayor's Comments
Mayor Taj provided comments.
8. COUNCILMEMBER COMMENTS
Mayor Pro Tem Trevino, Councilmembers Ramoso, and Manalo asked questions and/or provided comments.
9. ADJOURNMENT
Mayor Taj adjourned the special meeting at 8:46 p.m.
Artesia City Council Special Meeting Minutes
Monday, December 16, 2024 - 6:00 p.m.
City Council Chambers
18747 Clarkdale Avenue Artesia, CA 90701
1. CALL TO ORDER SPECIAL MEETING
Mayor Taj called the meeting to order at 6:00 p.m.
2. ROLL CALL
Present: Mayor Taj, Mayor Pro Tem Trevino, Councilmembers Manalo, Ramoso, and Ahir. Councilmember Ramoso arrived at 6:04 pm.
Staff Present: City Manager Avalos, Deputy City Manager Burke, Finance Manager Murguia, City Attorney Nguyen, and City Clerk Alderete
3. PUBLIC COMMENTS
Public comments could be provided, in person or submitted by email to [email protected] by 12:00 p.m. on the date of the meeting. No public comments were provided.
4. RECESS TO CLOSED SESSION
City Council recessed to discuss the closed session items listed on the agenda at 6:01 p.m.
The City Council will recess to closed session to discuss the following items:
4A. Existing Litigation
Pursuant to Government Code Section 54956.9(d)(1)
Number of cases: 1
City of Artesia v. Dao Duong, Trustee of the Dao Duong Living Trust dated April 24, 2021, et al. LA Sup. Ct. Case No. 23STCV14537
4B. Conference with Labor Negotiators
Pursuant to Government Code section 54957.6
Agency designated representative: City Manager
Employee organization: American Federation of State, City, and Municipal Employees, AFL-CIO, Local 1520, Managers and Supervisors Unit, Council 36 Employee organization: American Federation of State, City, and Municipal Employees, AFL-CIO, Local 1520, General Unit, Council 36 Employee Group: Unrepresented Management Employees
5. RECONVENE IN OPEN SESSION
Mayor Taj The City Council reconvened to open session.
6. CLOSED SESSION ANNOUNCEMENT
City Attorney Nguyen reported that there was no reportable action taken.
7. ADJOURNMENT
Mayor Taj adjourned the special meeting at 6:50 p.m.
JOINT MEETING OF THE ARTESIA CITY COUNCIL REGULAR MEETING & THE SPECIAL
SUCCESSOR AGENCY TO TH EARTESIA REDEVELOPMENT AGENCY MINUTES MONDAY, DECEMBER 16, 2024, 7:00 P.M.
CITY COUNCIL CHAMBERS, 18747 CLARKDALE AVENUE
ARTESIA, CALIFORNIA
1. CALL TO ORDER
Mayor Lima called the meeting to order at 7:02 p.m.
2. ROLL CALL
Present: Mayor Taj, Mayor Pro Tem Trevino, Councilmembers Manalo, Ramoso, and Ahir.
Staff Present: City Manager Avalos, Deputy City Manager Burke, City Clerk Alderete, City Attorney Nguyen, Finance Manager Murguia, Community Development Director Dor, Parks and Recreation Manager Guerra, and Special Projects Manager Lee.
3. INVOCATION
Councilmember Ahir delivered the invocation.
4. PLEDGE OF ALLEGIANCE
Sergeant Ramos led the pledge of allegiance.
5. PUBLIC COMMENTS
Public comments could be provided, in person or submitted by email to [email protected] by 12:00 p.m. on the date of the meeting. Lorelei Bailey provided public comments.
6. COUNCILMEMBER COMMENTS
Mayor Taj, Mayor Pro Tem Trevino, Councilmembers Ramoso, Manalo, and Ahir asked questions and/or provided comments.
7. CEREMONIAL PRESENTATIONS
7A. Certificate of Recognition was presented to the Social Hour Run Club. 7B. Certificate of Recognition was presented to the Optimum Care Therapy.
8. BUSINESS PRESENTATIONS – NONE
9. CONSENT CALENDAR
Trevino moved, seconded by Manalo, to approve consent calendar items 9A-9L (excluding item 9L)
Motion carried, 5-0
9A. Waive Reading of All Ordinance and Resolutions Adoptions on the Agenda and Read by Title Only
Recommended Action: Waive Reading, by Title Only, of all Ordinances and Resolutions.
Said Ordinances and Resolutions Which Appear on the Public Agenda Shall Be Determined to Have Been Read by Title and Further Reading Waived. 9B. Accounts Payable Check Register - November 2024
Recommended Action: Receive and File.
9C. Second Reading of an Ordinance Prohibiting Short-Term Rentals Recommended Action: Adopt Ordinance No. 24-960, An Ordinance of the City of Artesia, California Adding Article 46 to the Artesia Municipal Code to Prohibit Short-Term Rentals Throughout the City and Finding the Action Exempt from CEQA Pursuant to State CEQA guidelines sections 15060(c)(2) and15060(c)(2) and 15060(c)(3). 9D. Second Reading of an Ordinance Granting Golden State Water Company a Franchise Agreement
Recommended Action: Adopt Ordinance No. 24-957, An Ordinance of the City Council of the City of Artesia, California, Granting to Golden State Water Company, A California Corporation, the Right, Privilege and Franchise to Lay and Use Pipes and Appurtenances for Transmitting and Distributing Water For Any and All Purposes Under, Along, Across, or Upon the Public Streets, Ways, Alleys, and Places as the Same or Now or May Hereafter Exist, Within Said Municipality
9E. Second Reading of An Ordinance Relating to Time, Date, and Location of the Placement of Solid Waste Collection Containers
Recommended Action: Adopt Ordinance No. 24-964, an Ordinance of the City Council of the City of Artesia, California, Amending Section 6-2.114 of Chapter 2 (Solid Waste and Recycling) of Article 1(Garbage, Rubbish, and Waste Materials) of Title 6 (Sanitation and Health) of the City of Artesia Municipal Code Relating to the Time, Date, and Location of the Placement of Containers for Waste Collection and Finding the Action Exempt from CEQA under Title 14 of the California Code of Regulations § 15061(B)(3). 9F. Annual and Five-Year Development Impact Fee Report
Recommended Action: Receive and File.
9G. Amendment No. 1 with Shaw Industries, Inc. for Flooring Replacement Project at the Albert O. Little Community Center
Recommended Action: Approve Amendment No. 1 to the construction contract between the City of Artesia and Shaw Industries, Inc. for flooring services at the Albert O. Little Community Center, increasing the total contract amount by $74,842.98 for a revised notto-exceed total of $273,444.93, and authorize the City Manager to execute the amendment on behalf of the Council; and make a Determination of Exemption under CEQA Pursuant to Section 15301(d).
9H. Resolution Approving Plans for the Electric Vehicle Charging Facility Expansion Project
Recommended Action: 24-3024, Approving Plans for the Electric Vehicle Charging Facility Expansion Project; and Make a Determination of Exemption Under CEQA Guideline 15301.
9I. Resolutions for Recognized Obligation Payment Schedule (ROPS) and Administrative Budgets for Fiscal Years 2025-26
Recommended Action: Adopt Resolution No. ASA 24-48, Approving a Recognized Obligation Payment Schedule for the Fiscal Period from July 1, 2025, through June 30, 2026, and Taking Related Actions; and Adopt Resolution No. ASA 24-49, Approving Proposed Administrative Budgets for the Six-Month Fiscal Periods from July 1, 2025 through December 31, 2025 and from January 1, 2026 through June 30, 2026, and Taking Related Actions
9J. Resolutions Authorizing the City Manager to Execute Agreements with the California Department of Tax and Fee Administration and Updating Personnel Authorized to Examine Confidential Records
Recommended Action: Adopt Resolution No. 24-3025, Authorizing the City Manager to Execute Agreements with the California Department of Tax and Fee Administration for Implementation of a Local Transactions and Use Tax; and Resolution No. 24-3026, Authorizing Examination of Sales or Transactions and Use Tax Records 9K. Introduction of an Ordinance Amending the Requirements for Fireworks Stand Permits
Recommended Action: Waive full reading and Introduce Ordinance No. 24-965, Amending Sections 103and 104 of Chapter 2 of Title 4 of the Artesia Municipal Code Regarding Permits for Fireworks Stands; and Make a Determination of Exemption from CEQA Guidelines Sections 15060, subd. (c)(2), (3) and Section15378.
ITEM(S) PULLED FROM THE CONSENT CALENDAR (9L)
9L. Retention Employee Bonus Policy
Recommended Action: Approve the Retention Bonus Policy with the corrected amounts of $3,500 for full-time employees and $2,000 for part-time employees.
City Member Avalos provided staff report and recommended the approval of a one-time retention bonus for all current employees, excluding himself. City Manager Avalos clarified the recommended amounts at Councils’ recommendation in closed session were $3,500 for full-time employees and $2,000 for part-time employees. Mayor Taj, Mayor Pro Tem Trevino, Councilmembers Ramoso, Manalo, and Ahir asked questions and/or provided comments.
Trevino moved, seconded by Ramoso, to approve agenda item 9L, as recommended.
Motion carried, 4-1, with Councilmember Ahir opposed.
10. PUBLIC HEARING
10A. Continuation of Introduction of an Ordinance Regarding Smoke Shops Recommended Action: Waive Full Reading and Introduce Ordinance No. 24-961, An Ordinance of the City of Artesia Recommending that the City Council Adopt a Zoning Ordinance, Adding Article 47 to Chapter2 to Title 9 Regarding Smoke Shops, and Finding the Ordinance to be Exempt from CEQA pursuant to State CEQA Guidelines Sections 15301, 15060(c)(2), 15060(c)(3), and 15061(b)(3).
Mayor Lima opened the public hearing. No public comments were provided. Mayor Lima closed the public hearing.
Taj moved, seconded by Trevino, to approve agenda item 10A, as recommended.
Motion carried, 5-0.
11. DISCUSSION
11A. Community Benefit Grant Awards for Calendar Year 2025 Recommended Action: Grant funds from the Community Benefit Grant Program, contingent of execution of a Community Benefit Agreement, for the following amounts to each group:
Artesia Chamber of Commerce for $18,000;
Friends of Artesia Library for $25,000;
Artesia Historical Society for $37,500;
Saahas for Cause for $13,000;
South Asian Network for $11,500; and
Artesia-Cerritos Lions Club for $12,000.
Deputy City Manager Burke provided a staff report. Mayor Pro Tem Trevino, Councilmembers Ramoso, Manalo, and Ahir asked questions and/or provided comments.
Manalo moved, seconded by Ramoso, to approve Grant funds for the Community Benefit Grant Program for all organizations except Saahas for a Cause to accommodate Councilmember Ahir’s recusal.
Motion carried, 5-0.
Trevino moved, seconded by Manalo, to approve Grant funds for the Community Benefit Grant Program for Saahas for a Cause.
Motion carried, 4-1 with Councilmember Ahir recused.
11B. Resolution Designating Fiscal Year 2023-24 General Fund Surplus as Assigned Fund Balances
Recommended Action: Adopt Resolution No. 24-3022, Designating Certain Fiscal Year 2023-24 General Funds as Assigned Fund Balance
Finance Manager Murguia provided staff report. City Attorney Nguyen making note that the resolution would be corrected to reflect the amounts as approved by Council on item 9L. Councilmembers Ramoso, Manalo, and Ahir asked questions and/or provided comments.
12. CITY MANAGER INFORMATIONAL REPORTING
City Manager Avalos provided updates.
13. COUNCILMEMBER COMMENTS
Councilmember Ahir did not attend public meetings at public expense Councilmember Manalo did not attend public meetings at public expense. Councilmember Manalo attended the California Contract Cities Board meeting at SoCalGas in Downey, and the California Contract Cities Legislative meeting.
Councilmember Ramoso attended The Department of U.S. Labor Hall of Heros event, honoring Filipino farm workers in Washington DC, Chamber of Commerce Installation at public expense.
Councilmember Ramoso attended the Greater Los Angeles County Vector Control District Meeting and the Parks and Recreation Ad Hoc meeting.
Councilmember Trevino did not attend public meetings at public expense. Councilmember Trevino attended the Parks and Recreation Ad Hoc meeting.
Mayor Pro Tem Taj attended the League Leaders event at public expense.
14. ADJOURNMENT
Mayor Taj adjourned the meeting at 8:45 p.m.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10,
2025
ITEM NO: 8F.
TO: Mayor and Members of the City Council
SUBJECT: Addition and Cancellation of Regular March Council Meeting FROM: Jennifer Alderete, City Clerk
REVIEWED AND APPROVED BY:
Abel Avalos, City Manager
Melissa Burke, Deputy City Manager
RECOMMENDATION:
It is recommended that the City Council approve the addition of March 17, 2025 Regular Meeting at 7 p.m. and cancel the March 10, 2025 Meeting.
BACKGROUND:
Regular Council meetings are held on the second Monday of each month per the Artesia Municipal Code. Mayor Taj and Councilmember Ramoso will be attending the National League of Cities conference on March 10 and have requested the City Council meet on March 17, 2025 at 7 p.m. and cancel the March 10, 2025 meeting.
FISCAL IMPACT:
There is no fiscal impact associated with the approval of this item.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8G.
TO: Mayor and Members of the City Council
SUBJECT: Removal and Appointments for Beautification and Maintenance, Parks and Recreation, and Planning Commission
FROM: Jennifer Alderete, City Clerk
REVIEWED AND APPROVED BY:
Abel Avalos, City Manager
HongDao Nguyen, City Attorney
RECOMMENDATION:
Staff recommends that the City Council receive and file the report.
BACKGROUND:
The Artesia Municipal Code (AMC) Sections 2-2.103, 2-2.203-2-2.204, and 2-2.303-2-2.304 allow a councilmember to remove their respective, appointed commissioner from a commission by delivering written notice of the removal and the effective date thereof to the City Clerk and the Commissioner, at any time. Thereafter, a report regarding the removal is provided to the City Council at the next regular City Council meeting. Additionally, the Code provides that each newly-elected councilmember shall appoint or re-appoint a resident to serve as a commissioner at a regular council meeting following the canvass of the general election for the four Advisory Boards: the Beautification and Maintenance Commission, Parks and Recreation Commission, Planning Commission, Public Safety Commission, and Measure M Citizens' Committee.
At the January 13, 2025 meeting, Councilmember Ahir made appointments to all commissions, and Councilmember Manalo re-appointed her commissioners, with the exception of to the Planning Commission, which currently has a vacancy. On January 17, 2025, Councilmember Manalo removed Rameshor Bhandari from the Beautification and Maintenance Commission. On January 17, 2025, Councilmember Ahir removed Maurice Pantoja from the Parks & Recreation Commission. The vacancies were posted, and Councilmember Manalo is appointing Maurice Pantoja to the Planning commission; Councilmember Ahir is appointing Rameshor Bhandari to the Parks & Recreation Commission.
FISCAL IMPACT:
There is no fiscal impact associated with approval of this item.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8H.
TO: Mayor and Members of the City Council
SUBJECT: Title VI Plan
FROM: Karen Lee, Special Projects Manager
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends that the City Council adopt Resolution No. 25-3029, approving an update to the City of Artesia Title VI Program, which provides for non-discriminatory public transportation service.
BACKGROUND:
On September 14, 2015, the City Council approved a grant agreement between the City and the Los Angeles County Metropolitan Transportation Authority (LA Metro) as the pass-through agency for Federal Transit Administration (FTA) funds that were used to purchase the City’s electric bus. The City took delivery of the bus in December 2019, and began fixed route bus service in July 2021. Under the Civil Rights Restoration Act of 1987, the City is subject to comply with Federal law as described in Title VI of the Civil Rights Act of 1964 that prohibit discrimination on the basis of race, color, or national origin in its programs or activities due to accepting Federal financial assistance. Compliance is met by adopting a program consistent with FTA Circular 4702.1B.
The City Council last approved and updated the City’s Title VI Program (the Program) at its February 14, 2022, regular meeting, and is required to revise and approve its Program every three years.
ANALYSIS:
Under the Civil Rights Restoration Act of 1987, the City is subject to Title VI compliance because it accepted federal funds. Compliance with Title VI includes the Council approving a Program consistent with FTA Circular 4702.1B.
Under the Program, the City is required to:
1. Notify the public of the City’s commitment to Title VI compliance and of their right to file a civil rights complaint;
2. Identify locations where Title VI notices are posted;
3. Have a procedure for how the public can file a discrimination complaint against the City;
4. Have a plan to ensure that no one is precluded from participating in the City’s service planning, development process, and the bus program itself; and
5. Have a language assistance plan and translate vital documents for people with Limited English Proficiency.
The City is responsible for conducting annual training on the Program for staff that directly interacts with the public.
These will be conducted in-house using materials which are available free of charge to the City through the FTA and other resources. Additionally, the contractor operating the City’s fixed route bus service is required to train its own employees on Title VI and to comply with applicable state and federal anti-discrimination laws, including Section 1735 of the California Labor Code and Title VI of the Civil Rights Act of 1964, as amended.
FISCAL IMPACT:
There is no impact to the General Fund for approving the resolution.
RECOMMENDED COUNCIL ACTION:
Staff recommends that the City Council adopt Resolution No. 25-3029, approving an update to the City of Artesia Title VI Program, which provides for non-discriminatory public transportation service.
Attachments
Resolution No. 25-3029.pdf
Resolution No. 25-3029 - Exhibit A.pdf
RESOLUTION NO. 25-3029
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ARTESIA, CALIFORNIA, APPROVING AN UPDATE TO THE
CITY OF ARTESIA TITLE VI PROGRAM, WHICH
PROVIDES FOR NON-DISCRIMINATORY PUBLIC
TRANSPORTATION SERVICES
WHEREAS, in 1964, the United States Congress passed the Civil Rights Act, formally outlawing discrimination based on race, color, religion, sex, or national origin; and
WHEREAS, the Civil Rights Act included Title VI, which established nondiscrimination provisions for all federally assisted programs; and WHEREAS, in April 2019, the City Council of the City of Artesia adopted the City of Artesia, CA Title VI Program in order to comply with the Civil Rights Act and Federal Transportation Administration Policies; and
WHEREAS, staff has completed the attached Program Update in compliance with the requirements of Title VI regulations containing both verification of current practices as adequate to ensure equal and fair public access to its fixed-route transit service and a recommended program to ensure future compliance with the Civil Rights Act; and WHEREAS, the City Council of the City of Artesia approved the proposed City of Artesia, CA Title VI Program updated for 2025 at its February 10, 2025, regular meeting.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Artesia, California, hereby:
SECTION 1. Approves by resolution the approved and updated for 2025 City of Artesia Title VI Program, attached hereto as Exhibit “A” and incorporated herein by reference; and
SECTION 2. Authorizes City staff to submit the updated 2025 City of Artesia Title VI Program, as required, to the Los Angeles County Metropolitan Transportation Authority.
SECTION 3. Authorize staff to implement the approved and updated 2025 City of Artesia Title VI Program.
PASSED, APPROVED AND ADOPTED this 10
th day of February 2025.
____________________________
ALI SAJJAD TAJ, MAYOR
ATTEST:
_____________________________________________
JENNIFER ALDERETE, CITY CLERK
APPROVED AS TO FORM:
______________________________
BEST BEST & KRIEGER, CITY ATTORNEY
EXHIBIT “A”
City of Artesia Title VI Program
City of Artesia, CA
TITLE VI PROGRAM
Approved by the City Council of the City of Artesia on
February 10, 2025
18747 Clarkdale Avenue
Artesia, CA 90701
(562) 865-6262
www.cityofartesia.us
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Table of contents
Introduction Page 2
General Requirements Page 3
Notice to the Public Page 4
Complaint Procedures Page 5
Complaint Form Page 6
List of Title VI Complaints Page 8
Public Participation Plan Page 8
Limited English Proficiency and Language
Assistance Plan
Title VI Equity Analysis Page 11
Oversight Monitoring Page 15
Decision Making Bodies Page 17
Program Specific Requirements Page 18
Contact Page 18
Appendix Page 19
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Introduction
Title VI of the Civil Rights Act of 1964 is a federal law that prohibits recipients and sub-recipients of federal financial assistance (e.g., states, local governments, transit providers) from discriminating on the basis of race, color, or national origin in their programs or activities, and obligates Federal funding agencies to enforce compliance.
Under Title VI, Department of Transportation (DOT) has the responsibility to provide oversight of recipients and to enforce their compliance with Title VI, to ensure that recipients do not use DOT funds to subsidize discrimination based on race, color, or national origin.
The City of Artesia (the City) is a recipient of Federal Transit Administration (FTA) funds and has prepared this report in accordance with FTA Circular 4702.1B, dated October 1, 2012.
The City operates a local fixed-route transit service with one electric bus. The route network includes one route that provides fixed-route service inside the City of Artesia. The City is committed to providing transit services in a nondiscriminatory manner, and the opportunity for full and fair participation is offered to the public and other community members. As part of determining full and fair participating involved the City examining the need for services and materials for persons for whom English is not their primary language and who have a limited ability to read, write, speak, or understand English. Data from the 2020 United States Census on the American Fact Finder website was used for this analysis.
Per the FTA’s Title VI Circular 4702.1B, October 1, 2012, as a recipient of FTA funds, The City is required to prepare and update a Title VI Program. This Program follows the outline provided in Circular 4702.1B regarding Title VI Program requirements and includes the following components and program elements. 3 | P a g e
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General Requirements
TITLE VI REQUIREMENTS
Title VI requires that the City notify the public about its program. The purpose of the notice is to make program participants aware of the City’s commitment to Title VI compliance and of the public’s right to file a civil rights complaint.
Notice to the Public
Notifying the Public of Rights Under Title VI
City of Artesia
The City of Artesia operates its programs and services without regard to race, color, and national origin in accordance with Title VI of the Civil Rights Act. Any person who believes she or he has been aggrieved by any unlawful discriminatory practice under Title VI may file a complaint with the City of Artesia.
For more information on the City of Artesia civil rights program, and the procedures to file a complaint, contact (562) 865-6262, or visit our administrative office at 18747 Clarkdale Avenue, Artesia, CA 90701.
For more information, visit www.cityofartesia.us.
A complainant may file a complaint directly with the Federal Transit Administration by filing a complaint with:
The Office of Civil Rights,
Attention: Title VI Program Coordinator
East Building, 5th Floor-TCR, 1
200 New Jersey Ave., SE,
Washington, DC 20590
If information is needed in another language, contact (562) 865-6262. 4 | P a g e
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Notificar al público de los derechos bajo el Título VI
Ciudad de Artesia
La ciudad de Artesia opera sus programas y servicios sin tener en cuenta la raza, el color y el origen nacional de acuerdo con el Título VI de la Ley de Derechos Civiles. Cualquier persona que crea que ha sido agraviada por alguna práctica discriminatoria ilegal bajo el Título VI puede presentar una queja ante la Ciudad de Artesia.
Para obtener más información sobre el programa de derechos civiles de la ciudad de Artesia y los procedimientos para presentar una queja, comuníquese al (562) 865-6262 o visite nuestra oficina administrativa en 18747 Clarkdale Avenue, Artesia, CA 90701.
Para más información, visite www.cityofartesia.us.
Un demandante puede presentar una queja directamente a la Administración Federal de Tránsito presentando una queja con:
The Office of Civil Rights,
Atención: Title VI Program Coordinator
East Building, 5th Floor-TCR,
1200 New Jersey Ave., SE
Washington, DC 20590
Si se necesita información en otro idioma, comuníquese al (562) 865-6262.
List of Locations Where Title VI Notice Is
Posted
The City of Artesia notice to the public is currently posted at the following locations:
Location Name Address City
City Hall 18747 Clarkdale Avenue Artesia
Artesia Park Office 18750 Clarkdale Avenue Artesia
AJ Padelford Park Office 11870 169th Street Artesia
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Discrimination Complaint Procedures
As a subrecipient of federal dollars, City of Artesia is required to comply with Title VI of the Civil Rights Act of 1964 and ensure that services and benefits are provided on a non-discriminatory basis. City of Artesia has in place a Title VI Complaint Procedure, which outlines a process for local disposition of Title VI complaints and is consistent with guidelines found in the Federal Transit Administration Circular 4702.1B, dated October 1, 2012.
Transit users who believe that they have been discriminated against on the basis of race, color, or national origin by the City may file a Title VI complaint by completing and submitting the City’s Title VI Complaint Form. The City will investigate complaints received no more than 180 days after the alleged incident. The City will only process complaints that are complete.
The Title VI Complaint form and complaint procedures are available at the City’s administrative offices and on the City’s website www.cityofartesia.us.
Within 10 business days of receiving the complaint, the City will review it to determine if it has jurisdiction.
Complainants will receive an acknowledgement letter informing them whether the complaint will be investigated by our office. The City has 30 days to investigate the complaint. Complainants will be notified in writing of the cause of any planned extension to the 30-day rule.
If more information is needed to resolve the case, the City may contact complainants. Complainants have 10 business days from the date of the letter to send the requested information to the investigator assigned to the case. If the investigator is not contacted by complainants or does not receive the additional information within 10 business days, the City can administratively close the case.
The case can be administratively closed also if complainants no longer wish to pursue their case. After the investigator reviews the complaint, the investigator will issue one of two letters to complainants: a closure letter or a letter of finding (LOF). A closure letter summarizes the allegations and states that there was not a Title VI violation and that the case will be closed. A LOF summarizes the allegations and the interviews regarding the alleged incident, and explains whether any disciplinary action, additional training of the staff member, or other action will occur. If complainants wish to appeal the decision, they have 10 business days after the date of the letter or the LOF to do so. Complainants may also file a complaint directly with the Federal Transit Administration, at:
Federal Transit Administration
C/O Title VI Complaint Form
Office of Civil Rights
1200 New Jersey Avenue SE
Washington, DC 20590.
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Discrimination Complaint Form
COMPLAINT FORM
COMPLAINT FORM
Section I: Please write legibly
1. Name:
2. Address:
3. Telephone: 3.a. Secondary Phone (Optional):
4. Email Address:
5. Accessible Format
Requirements?
[ ] Large Print [ ] Audio Tape
[ ] TDD [ ] Other
Section II:
6. Are your filing this complaint on your own behalf? YES* NO *If you answered “yes” to #6, go to Section III.
7. If you answered “no” to #6, what is the name of the person for whom you are filing this complaint? Name:
8. What is your relationship with this individual:
9. Please explain why you have filed for a third party:
10. Please confirm that you have obtained permission
of the aggrieved party to file on their behalf. YES NO
Section III:
11. I believe the discrimination I experienced was based on (check all that apply):
[ ] Race [ ] Color
[ ] National Origin
12. Date of alleged discrimination: (mm/dd/yyyy)
13. Explain as clearly as possible what happened and why you believe you were discriminated against. Describe all persons who were involved. Include the name and contact information of the person(s) who discriminated against you (if known), as well as names and contact information of any witnesses. If more space is needed, please attach additional sheets of paper.
Section IV:
14. Have you previously filed a Title VI complaint
with City of Artesia?
YES NO
Section V:
15. Have you filed this complaint with any other Federal, State, or local agency, or with any Federal or State court?
[ ] YES* [ ] NO
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You may attach any written materials or other information that you think is relevant to your complaint.
Signature and date are required below to complete form:
Signature_____________________________________ Date________________ Please submit this form in person or mail this form to the address below:
City of Artesia, Title VI Coordinator
18747 Clarkdale Avenue
Artesia, CA 90701
If yes, check all that apply:
[ ] Federal Agency __________________________ [ ] State Agency __________________
[ ] Federal Court ___________________________ [ ] Local Agency __________________
[ ] State Court ______________________________
16. If you answered “yes” to #15, provide information about a contact person at the agency/court where the complaint was filed.
Name:
Title:
Agency:
Address:
Telephone: Email:
Section VI:
Name of Transit Agency complaint is against:
Contact Person:
Telephone:
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Active Lawsuits, Complaints or Inquiries
Alleging Discrimination
As of the writing of this Program, there are no complaints pending which allege discrimination on the grounds of race, color, or national origin.
Public Participation Plan
Key Principles:
The City’s Public Participation Plan (PPP) has been prepared to ensure that no one is precluded from participating in the City’s service planning and development process. It ensures that:
• Potentially affected community members will have an appropriate opportunity to participate in decisions about a proposed activity that will affect their environment and/or health; • The public's contribution can and will influence the City of Artesia program decision making; • The concerns of all participants involved will be considered in the decision-making process; and • The City of Artesia will seek out and facilitate the involvement of those potentially affected.
Through an open public process, City staff have developed a PPP to encourage and guide public involvement efforts and enhance access to the City’s Travel Training service decision-making process by minority and Limited English Proficient (LEP) populations. The public participation plan describes the overall goals, guiding principles and outreach methods that the City uses to reach its participants.
Limited English Proficient (LEP)
LEP refers to persons for whom English is not their primary language and who have a limited ability to read, write, speak, or understand English. It includes people who reported to the U.S. Census that they speak English less than very well, not well, or not at all.
Early, Continuous and Meaningful
The steps outlined in the PPP offer early (in the planning process), continuous and meaningful opportunities for the public to be involved in the identification of social, economic and environmental impacts of proposed program decisions at City of Artesia. It is a guide for how the City engages its diverse community. The City will continue to improve its public participation methods over time based on feedback from all of its participants and community members including low-income, minority, and LEP populations, as well as customer and community-based organizations.
Goals of the Public Participation Plan
The overarching goals of the City’s PPP, which will be presented for public review on February 10, 2025, include:
• Clear Lines of Influence- The process clearly identifies and communicates where and how participants can have influence and direct impact on decision-making. 9 | P a g e
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• Diversity- Participants represent a range of socioeconomic, ethnic and cultural perspectives, with representative participants including residents from low-income neighborhoods, ethnic communities and residents with Limited English Proficiency. • Accessibility- Every reasonable effort is made to ensure that opportunities to participate are physically, geographically, temporally, linguistically, and culturally accessible. • Participant Satisfaction- People who take the time to participate feel it is worth the effort to join the discussion and provide feedback.
• Partnerships- The City develops and maintains partnerships with community groups such as neighborhood watch groups and the chamber of commerce.
Objectives of the PPP
The City will use its PPP when considering curriculum changes and service hours as well as providing feedback to the Los Angeles County Metropolitan Transportation Authority (LA Metro) on challenges presented on bus routes while providing transit training services.
Regional Partnership/Capital Programming
The City of Artesia will continue to work with regional partners like LA Metro, South Coast Air Quality Management District, Long Beach Transit, and others to replace or upgrade our buses, and other transit amenities.
City of Artesia Public Participation Process
Outreach Efforts- Alerting Potential Participants and Encouraging Engagement:
The City is excited to reach out to our riding community and invite their participation into programs services. Noting the diversity of the City and its commitment to inclusion, we have developed outreach initiatives using various platforms, languages, visuals, and tools. As the City advances, it may adapt and enhance these methods to better reach participants and expand its messaging and methods, which to date include:
• Press releases to local newspapers in at least English and Spanish; • Program announcement brochure;
• Direct mail of brochure to non-profit agencies serving special needs population; • Website page on the City of Artesia program found on www.cityofartesia.us • Social media announcements on City of Artesia using Facebook and Instagram; • E-blast announcements of program;
• Placement of flyers in City transit bus;
• Participation in community expos to share brochure and talk with people regarding or about the City;
• Placement of flyers at community centers.
Public Meetings
When considering a program change, the City will use any to all of the following:
• Publicize or promote proposed changes and public meetings to the public using the methods listed in the previous section Outreach Efforts- Alerting Potential Participants and Encouraging Engagement;
• Schedule meetings at times and locations that are convenient and accessible for minority, lowincome, and LEP communities; • Employ different meeting sizes and formats, including town hall, social media, and communitybased; 10 | P a g e
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• Coordinate with community organizations, educational institutions, and other organizations to implement public engagement strategies that reach out specifically to members of affected minority and/or LEP communities;
• Host meetings in locations that are ADA complaint and accessible to people with disabilities; • Consider newspaper ads and local media that serve LEP populations; • Utilize press release, mailers or e-mails to announce public meetings, specifically identifying the time, place, and meeting topic(s);
• All materials, program opportunities, and program policies will be discussed at meetings, as to create an inclusive and transparent program for community members and program participants; • Materials sent out will be translated into Spanish, or other languages will be translated upon request or based on need; or a translator will be available, if requested and where feasible; • Provide opportunities for public participation through means other than written communication, such as one-on-one interviews or use of audio or video recording devices to capture oral comments;
• Once a public meeting is held, there will be a weeklong "comment period" (7 days), where community members can submit feedback on the meetings topic(s); • Once complete, the City will analyze and summarize all program feedback and present it to the City Council for decision making;
• Vital program policies and procedures will be available on the City of Artesia’s website, the City Clerk’s office, the Artesia Park office, and the AJ Padelford Park office. • Transit program website landing page;
• Additional policies and procedures will be available upon request to community members or program participants.
City of Artesia Transit Mediums
Print- Newspapers and other periodicals
Outdoor- Advertising on-board buses (interior)
Social Media- The City’s Facebook and Instagram channels Direct Mail to community partners
Public information sessions
As of the writing of this program, there are no complaints pending which alleges discrimination on the grounds of race color, national origin, religion, sex, disability, age, or other protected class.
Addressing Comments
The City will take into account public comments into its decisions. All comments received through the PPP are given careful, thoughtful consideration. Because there are several different ways participants or members of the community can comment on proposed service changes, all comments are assembled into a single document for presentation to the City Manager.
Identification of Stakeholders
Stakeholders are those who are either directly or indirectly affected by a plan, or the recommendations of that plan. Those who may be adversely affected, or who may be denied benefit of a Plan's recommendation(s), are of particular interest in the identification of specific stakeholders. Stakeholders can come from many groups including general citizens/residents, minority and low-income persons, public agencies, and private organizations and businesses. While stakeholders may vary based on the plan or program being considered, the City has assembled a listing of stakeholders with whom we regularly communicate through email and direct mail. A complete list of City of Artesia community stakeholders can be obtained by contacting the City.
Stakeholder List
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Any community organization or person can be added to the City stakeholder list and receive regular communications regarding travel training services by contacting the City at (562) 865-6262. Local organizations and businesses can also request that a speaker from the City attend their regular meeting at the same number or through the City website at www.cityofartesia.us Limited English Proficiency (LEP) and
Language Assistance Plan (LAP)
This Limited English Proficiency (LEP) Plan has been prepared to address the City’s responsibilities as a recipient of federal financial assistance as they relate to the needs of individuals with limited English language skills. The plan has been prepared in accordance with Title VI of the Civil Rights Act of 1964, Federal Transit Administration Circular 4702.1B dated May 13, 2007, which state that no person shall be subjected to discrimination on the basis of race, color, or national origin.
Executive Order 13166, titled “Improving Access to services for Persons with Limited English Proficiency”, indicated that differing treatment based upon a person’s inability to speak, read, write, or understand English is a type of national origin discrimination. It directs each federal agency to publish guidance for its respective recipients clarifying their obligation to ensure that such discrimination does not take place. This order applies to all State and local agencies which receive federal funds.
Background
The City administers transit services that are operated by contract service providers. The City Council is the policymaking body for the City. Transit service consist of a Fixed Route service. The City has developed this LEP Plan to identify reasonable steps for providing language assistance to persons with limited English proficiency who wish to access the transit services provided. As defined by Executive Order 13166, LEP persons are those who do not speak English as their primary language and have limited ability to read, speak, write, or understand English.
This plan outlines how to identify a person who may need language assistance, the ways in which assistance may be provided, and how to notify LEP persons that assistance is available.
In order to prepare this plan, the City conducted a U.S. Department of Transportation (U.S. DOT) fourfactor LEP analysis which considers the following factors:
1. The number or proportion of LEP persons in the service area who may be served or are likely to encounter the transit programs, activities, or services.
2. The frequency with which LEP persons interact with transit services programs, activities, or services.
3. The nature and importance of programs, activities, or services provided by the HUB transit services to the LEP population.
4. Resources available to the Transit Division and overall cost to provide LEP assistance.
A summary of the results of the four-factor analysis is in the following section.
Title VI Equity Analysis
Four-Factor Analysis
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1. The number or proportion of LEP persons in the service area who may be served or are likely to encounter transit programs, activities, or services.
The City reviewed the 2023 American Community Survey data for Artesia from the U.S. Census for the Four-Factor Analysis. Out of a population of 15,272 residents, 10,788 (67%) residents speak a language other than English. There are 4,053 persons (27%) who indicated that they have limited English proficiency; that is, they speak English less than “very well” or “not at all”. In the City, of those persons with Limited English Proficiency (LEP), the majority speak Spanish consisting of 1,519 persons with approximately 10% of the City’s population. The next language category with many LEP identified persons in the data set is “Other Indo-European languages” at 7% of the City’s population with 1,082 persons. However, this language category consists of several languages, many of them are spoken in the City. The table below lists the languages and percentages of LEP persons in the City’s population based on 2015 American Community Survey data. This breakout was not available in the 2023 data. The percentages were then applied to the 2023 population number.
Language % of LEP
to
Population
Extrapolated to
2023
population
Meets Safe
Harbor Provision?
Portuguese/Portuguese Creole 3% 458 No
Other Indic languages (includes Nepali) 3% 458 No
Hindi 2% 305 No
Gujarati 1% 153 No
Armenian 0.2% 30 No
Urdu 0.1% 15 No
Chinese and Tagalog were the next languages with limited English speakers in the City’s population.
Chinese LEP speakers represent 4% of the City’s population with 657 persons. Tagalog LEP speakers represent 4% of the City’s population with 586 persons.
The Safe Harbor Provision applies only to written translation of documents. Subrecipient must provide written translation for LEP language groups that constitute 5% or 1,000 persons, whichever is less of the total population that is eligible to be served. If there are fewer than 50 persons in a group that reaches the 5% trigger, the subrecipient is not required to translate vital documents but should provide written notice in the primary language of the LEP person’s right to receive oral interpretation of written materials free of cost.
See the attached 2023 American Community Survey data in the Appendix section for details on this section.
2. The frequency with which LEP come in contact with transit services programs, activities, or services.
All transit services are provided throughout the City. Therefore, a high percentage of Hispanic/Latino individuals therefore come into contact with the program, which is consistent with the data.
Staff plans to continually review Census data to further substantiate estimates and share the data with LA Metro annually through the National Transit Database reporting program.
3. The nature and importance of programs, activities, or services provided by transit services to the LEP population.
Based on 2023 American Community Survey data, the top way those who identified as speaking English as less than “very well” traveled to work was public transportation. In addition to the City’s fixed route 13 | P a g e
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service, several other transit agencies provide service in the City. They include: LA Metro, Orange County Transportation Authority, Long Beach Transit, City of Norwalk Transit, and Cerritos on Wheels.
4. The resources available through the City’s programs for LEP assistance.
City staff have access to a variety of resources that can help in outreaching and providing LEP assistance at low or no cost. Many of the City’s staff are bilingual and can provide LEP population assistance. The City’s current community-based resources and assistance include:
• City of Artesia, City Hall – Oral translators and transit-related document translated. • City of Artesia, Albert O. Little Community Center – Oral translators and transit-related document translated.
• City of Artesia, A.J Padelford Park – Oral translations and document translations • Los Angeles County Metropolitan Transportation Authority – Call center multi-language verbal translation
• Los Angeles County Social Services Department – Call center with multi-language verbal translation
• Ride Yellow (Contractor for City’s Dial-a-Ride/paratransit program) – Call center with multilanguage verbal translation available • Parking Company of America (Contractor for City’s fixed route service)-Call center with multilanguage verbal translations Identification of LEP Population
In conclusion, based on the Four-Factor Analysis, Spanish will be the only language that will be translated as part of the City’s LEP program.
Staff has developed several possible ways to assist in identifying LEP populations within the City:
1. Examine records to see if requests for language assistance have been received in the past, either at meetings or over the phone, to determine whether language assistance might be needed at future events or meetings.
2. Have a staff person greet participants as they arrive to City sponsored events. By informally engaging participants in conversation, it is possible to gauge each attendee’s ability to speak and understand English.
3. Add a language preference question on forms for City-sponsored programs. This will assist the City in identifying language assistance needs for future events.
4. Survey the City’s contract operator for senior and disabled transit (i.e. Dial-a-Ride) on its experience concerning any contacts with LEP persons. City staff will perform a survey within 14 months of Title VI approval by the City Council.
5. Network with local human services organizations (such as Social Services and Public Health) to assist in identifying LEP groups and individuals most in need of LEP assistance and to further facilitate dissemination of information about Artesia’s transit services.
6. Network with local faith based and community-based organizations (such as Social Services and Public Health) to assist in identifying LEP groups and individuals most in need of LEP assistance and to further facilitate dissemination transit services information. 14 | P a g e
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Many of these efforts have already taken place and the remaining efforts will be accomplished throughout each year and documented by the City.
Language Assistance Plan Measures
There are plans for language assistance options available to LEP persons, including both oral and written language services. There are also various ways in which the City of Artesia staff can respond to LEP persons, whether in person, by telephone, e-mail, City webpage, Citizen Request Management (CRM) web-based system or in writing. The following are efforts in which we include LEP persons in this program:
• Placement of statements in notices and publications that interpreter services are available for these meetings. For example, at City Council meeting residents can request translation and a translator will directly translate meeting topics via wireless receivers. • Survey front-line staff on their experience concerning any contacts with LEP persons during the previous year.
• Post the City’s Title VI Policy and LEP plan on the City’s website and have copies available for review at City owned facilities and at the Artesia branch of the Los Angeles County Library System in different languages.
• When an interpreter is needed for a language other than Spanish in person or on the telephone, staff will attempt to access language assistance services form a professional translation service or qualified community volunteers. Unofficially there are staff members who can speak conversational levels of some Asian languages who can provide translation assistance when available or by appointment. Language assistance services may be required for these LEP persons in the future as this segment of the population grows. 15 | P a g e
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Oversight Monitoring
Assurances
The City will ensure that no person, on the grounds of race, color, national origin, as provided by Title VI of the Civil Rights Act of 1964, will be excluded from participation in, be denied the benefits of, or be otherwise subjected to discrimination. Further, the City will notify the public of protections against discrimination by Title VI Regulations and will take preventive corrective and disciplinary action necessary to stem behavior that violates the rights and privileges the regulations are designed to protect. Currently, the City does not have an elected or non-elected Transportation Committee or Transit Council, but if one were to form it would be in conformance of Title VI and incorporated in this plan.
The City will post information on its website and ensure that it reflects up to date information consistent with the requirements of 49 CFR Section 21.9(d) and FTA Circular 4702.1B.
Monitoring and Updating the LEP Plan
The City will update the LEP as required by U.S. DOT. At a minimum, the plan will be reviewed and updated every three years when the Title VI program is due and supplemented with data from future U.S Census is available, or when it is clear that higher concentrations of LEP individuals are present in the City’s transit services area. Updates will include:
• Documentation of LEP personal contacts.
• Addressing the needs of LEP persons.
• Addressing how Staff will be trained to interact with LEP individuals and provide LEP individuals with assistance.
• Determining the current LEP population in the service area. • Determining whether the need for translation services has changed. • Determining whether local language assistance programs have been effective and sufficient to meet the need.
• Determining whether the City’s financial resources are sufficient to fund language assistance resources needed.
• Determining whether City has fully complied with the goals of this LEP Plan. • Determining whether complaints have been received concerning Artesia’s transit services’ failure to meet the needs of LEP individuals.
As part of regular and on-going training for the City, staff receive, at a minimum, one training or information session every two years will focus on diversity, inclusive practices and language. Training sessions will use, when reasonable, evidence-based training and researched relative information and topics to present. Staff will be monitored on topics taught and they will be assessed and discussed during annual employee evaluations. Through the City’s harassment avoidance training staff will also be trained for correcting any discrimination behavior whether intentional on unintentional. Staff who come into contact with LEP individuals at the service centers are trained to interact with LEP individuals, offering available translation opportunities within the organization.
Availability of Title VI Plans and Procedures
The City’s LEP Plan and Title VI Procedures are included on the City’s website at www.cityofartesia.us.
Any person or agency with internet access will be able to access and download the plan from the City website. For residents that do not have access to the internet, work stations are available for public use 16 | P a g e
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at the Artesia branch of the Los Angeles County Library system. Alternatively, any person or agency may request a copy of the plan via telephone, fax, mail, e-mail via the City’s website, or in person and can receive a copy of the plan at no cost. LEP individuals may request copies of the Plan in translation, which the City will provide, if feasible.
Questions or comments regarding the LEP Plan may be submitted to the City of Artesia, Title VI Administrator:
City of Artesia
18747 Clarkdale
Artesia, CA 90701
Phone: (562) 865-6262 x234
Fax: (562) 865-6240
Website: www.cityofartesia.us
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Decision Making Bodies
Currently, the City does not have an elected or non-elected Transportation Committee or Transit Council, but if one were to form it would be in conformance of Title VI and incorporated in this plan.
The City does have five advisory boards: Beautification & Maintenance Commission, Parks & Recreation Commission, Planning Commission, Public Safety Commission, and Measure M Citizens' Committee.
However, these commissions do not advise or are involved in the planning or the City’s transit-related programs.
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Program Specific Requirements
Determination of Site or Facility Location
The City is not using any Federal funds to expand the existing secured charging and parking facility for the electric bus. The facility will expand to a section of existing City property that is an existing lawn area.
This will not displace residents, and its operation will not impact them as the site borders a recreation court. A negative environmental impact report will be filed for the project.
Service Standards and Policies:
• Vehicle Load: There will be 2.9 passengers per seat.
• Vehicle Headway: The proposed bus route will circulate every 30 to 45 minutes. • On-time performance: A vehicle is considered on time if it departs at its scheduled time point no more than one minute early and no more than five minutes late. The transit system’s on-time performance objective is 90% or greater. The City will continuously monitor on-time performance and system results will be part of monthly performance reports covering all aspects of operations and maintenance. • Service availability for each mode Service Policies: The City’s service availability standards will strive to ensure that 90% of residents in the service area are within one-half mile of bus service.
GRANTS, REVIEWS and CERTIFICATIONS:
• Open FTA Grants: DUNS# 004947651
Contact
For additional information on the City of Artesia’s Title VI Plan, or its efforts to comply with the Civil Rights Act of 1964 or Executive Order 13166 Improving Access to Services for Persons with Limited English Proficiency, please contact:
Karen Lee
18747 Clarkdale Avenue
Artesia, CA 90701
(562)-865-6262 x234
www.cityofartesia.us
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Appendix
Percent of the City’s Total Population That Speaks English Less Than “Very Well” By Language Spoken at Home
Artesia city, California
Label Estimate % of total
Population Persons
Total: 15,272
Speak only English 5,021 67.12% 10,251
Spanish: 3,888
Speak English "very well" 2,369 FALSE
Speak English less than
"very well" 1,519 9.95% 1,519
French, Haitian, or Cajun: 10 FALSE 0
Speak English "very well" 10 FALSE 0
Speak English less than
"very well" 0 0.000 0
German or other West
Germanic languages: 7 FALSE 0
Speak English "very well" 7 FALSE 0
Speak English less than
"very well" 0 0.000 0
Russian, Polish, or other Slavic
languages: 0 FALSE 0
Speak English "very well" 0 FALSE 0
Speak English less than
"very well" 0 0.000 0
Other Indo-European
languages: 2,972 FALSE 0
Speak English "very well" 1,890 FALSE 0
Speak English less than
"very well" 1,082 7.08% 1,082
Korean: 700 FALSE 0
Speak English "very well" 281 FALSE 0
Speak English less than
"very well" 419 2.74% 419
Chinese (incl. Mandarin,
Cantonese): 439 FALSE 0
Speak English "very well" 183 FALSE 0
Speak English less than
"very well" 256 1.68% 256
Vietnamese: 169 FALSE 0
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Speak English "very well" 118 FALSE 0
Speak English less than
"very well" 51 0.33% 51
Tagalog (incl. Filipino): 1,666 FALSE 0
Speak English "very well" 1,140 FALSE 0
Speak English less than
"very well" 526 3.44% 526
Other Asian and Pacific Island
languages: 400 FALSE 0
Speak English "very well" 200 FALSE 0
Speak English less than
"very well" 200 1.31% 200
Arabic: 0 FALSE 0
Speak English "very well" 0 FALSE 0
Speak English less than
"very well" 0 0.00% 0
Other and unspecified
languages: 0 FALSE 0
Speak English "very well" 0 FALSE 0
Speak English less than
"very well" 0 0.00% 0
Raw Data
Language Spoken at Home By Ability to Speak English for the Population 5 Years and Over for the City of Artesia (Zip Code: 90701)
Source: U.S. Census Bureau, American Community Survey 2023
CITY COUNCIL AGENDA REPORT
MEETING DATE: February
10, 2025
ITEM NO: 8I.
TO: Mayor and Members of the City Council
SUBJECT: Large Event Facility Use Permit For Ajit Dudheker to Hold a Holi Festival on Saturday, March 16, 2025 at Artesia Park
FROM: Edith Guerra, Parks and Recreation Manager
REVIEWED AND APPROVED BY:
Abel Avalos, City Manager
Melissa Burke, Deputy City Manager
RECOMMENDATION:
Staff recommends the City Council approve the issuance of a Large Event Facility Use Permit.
BACKGROUND:
The City Council adopted Resolution No. 18-2720, approving amended Facility Use Regulations (Regulations) and Facility Use Fee Schedule in 2018. Exhibit C and D of the Facility Use Regulations (Attachment 1) stipulates that large event Facility Use Permits require the approval of the City Council for issuance of a Permit. Exhibit C and D of the Regulations also stipulate that a $1,500 refundable security deposit (see Section VII.A.11.b. - Security Deposit Fee) and liability insurance bond in the minimum amount of $5,000,000 with the City of Artesia named as additional insured, must be on file with the Department at least fourteen (14) days prior to the Festival/Carnival/Circus equipment entering the Facilities.
ANALYSIS:
The Parks and Recreation Department received a Facility Use Application from Mr. Ajit Dudheker on November 20, 2024 (Attachment 2) to hold a Holi Festival at Artesia Park at the Picnic Shelter and Green-space area fronting the Artesia Park Clarkdale Parking Lot on Sunday, March 16, 2025 from 8 am – 5 pm. Staff met with the applicant on January 8, 2025 to confirm the final details of the event and receive the application and deposit fees. The Facility Usage includes set-up and clean-up time. Staff accepted the application fee of $50 and facility use deposit of $1,500, and is recommending the Council approve the application.
If the Large Event Facility Use Permit is approved, the following conditions will be applied to the applicant in accordance with Exhibit D of the Regulations:
1. The applicant is responsible to provide an operational plan including set up, clean up, event schedule, points of contact during the event, and a site plan at least one month prior to the event.
2. The applicant is responsible for paying all costs associated with the event, including facility use fees, staffing, insurance, and set-up/clean up. Event costs include the following:
a. Application Processing Fee: $50
b. Security Deposit (refundable): $1,500
c. Facility Use fees: $675
d. Staffing: 2 Recreation Staff for 1 hours: $70
3. The applicant is responsible for providing event liability insurance with a minimum policy amount of $5,000,000 naming the City, its officers, employees and volunteers as additionally insured. The certificate of insurance must be received and approved by the City no less than 14 days prior to the event.
4. The event venue will be limited to the grass area fronting the Clarkdale Avenue Parking Lot and the Picnic Shelter at Artesia Park.
5. The event is limited to 500 people as indicated on the Facility Use Application filled out by the applicant.
FISCAL IMPACT:
The collection of the facility use fees would result in revenue to offset park maintenance resulting from the use of the facilities. All other costs associated with the event will be the responsibility of the applicant and there would be no negative impact to the City's General Fund.
RECOMMENDED COUNCIL ACTION:
Staff recommends the City Council approve the issuance of a Large Event Facility Use Permit to Ajit Dudheker to hold a Holi Festival on Saturday, March 16, 2025, at Artesia Park according to the conditions set forth in the staff report.
Attachments
Facility Use Application
Facility Use Regulations - Exhibits C & D
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8J.
TO: Mayor and Members of the City Council
SUBJECT: Contract for Public Health Services Provided by County of Los Angeles FROM: Adrian Fajardo, Management Analyst
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends that the City Council approve Resolution No. 25-3028, A Resolution of the City Council of the City of Artesia, California, Approving the Public Health Services Contract Between the City of Artesia and the County of Los Angeles, and authorize the City Manager to sign the Contract on the City Council's behalf.
BACKGROUND:
The County of Los Angeles has been providing public health services to the City of Artesia under an existing contract since 1964, as authorized by the California Health and Safety Code. However, this contract has not been updated since it was originally executed, resulting in outdated language and provisions that no longer reflect changes in applicable law or modern public health practices. On October 22, 2024, the LA County Board of Supervisors approved an updated agreement for Public Health Services for all 85 cities, including Artesia, that contract with the County for Public Health Services. The updated agreement aims to incorporate current statutory citations and align the contract language with modern public health practices.
ANALYSIS:
Key updates to the agreement include revised statutory references, modernized provisions for public health service delivery, and a clear delineation of responsibilities between the City and County.
The proposed Public Health Services contract ensures that the County’s Department of Public Health (DPH) will continue to provide essential public health services, including enforcing public health statutes, issuing permits and licenses, conducting health and environmental inspections, and serving as the City's Health Officer and Environmental Health Department.
The Agreement provides that the City is responsible for adopting Los Angeles County Code, Title 11, into its municipal code to enable enforcement of public health regulations, cooperating with the County to facilitate the delivery of public health services, and covering costs associated with additional services or legal proceedings requested beyond the core services. The City has already fulfilled the requirement to adopt Title 11 through Ordinance No. 697 and Ordinance No. 10-763.
Approval of the contract will ensure these critical public health services continue to support the health and safety of Artesia residents and visitors. The contract establishes an initial term ending on June 30, 2029, with automatic fiveyear renewals unless terminated by either party. The Department of Public Health anticipates the agreement will be fully executed by Spring 2025.
FISCAL IMPACT:
There is no direct fiscal impact resulting from the approval of this Contract. The City will not incur costs for the core public health services provided by the County under this Agreement. However, the City may be responsible for costs for additional services or legal proceedings requested beyond the core services outlined in the contract. Such services would be billed to the City at rates approved by the County Board of Supervisors.
RECOMMENDED COUNCIL ACTION:
Staff recommends that the City Council approve Resolution No. 25-3028, A Resolution of the City Council of the City of Artesia, California, Approving the Public Health Services Contract Between the City of Artesia and the County of Los Angeles, and authorize the City Manager to sign the Agreement on the City Council's behalf.
Attachments
Resolution No. 25-3028
Public Health Services Contract No. 005591
RESOLUTION NO. 25-3028
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ARTESIA, CALIFORNIA, APPROVING THE PUBLIC
HEALTH SERVICES CONTRACT BETWEEN THE CITY OF
ARTESIA AND THE COUNTY OF LOS ANGELES
WHEREAS, the County of Los Angeles has provided public health services to the City of Artesia under an existing contract since 1964;
WHEREAS, the current contract has not been updated since 1964, resulting in outdated language and provisions;
WHEREAS, on October 22, 2024, the Los Angeles County Board of Supervisors approved an updated Public Health Services contract to modernize the agreement language, incorporate current statutory citations, and align with modern public health practices;
WHEREAS, the City desires to continue to contract with the County for the performance of public health services by the County’s Department of Public Health (“Public Health”), for the County’s Health Officer to act as the City’s Health Officer, and for the County's Department of Public Health to serve as the City's Environmental Health Department;
WHEREAS, the County agrees to continue performing such services on the terms and conditions set forth in this Contract;
WHEREAS, this Contract is authorized by California Health and Safety Code Sections 101400 and 101405;
WHEREAS, to effectuate public health services for the City, the County and its duly appointed Health Officer shall exercise the powers and duties that are conferred upon local health officers by law; and
WHEREAS, the County Health Officer shall fulfill the obligations and exercise the authority conferred by California Health and Safety Code Sections 101470 and 101475 within the territorial jurisdiction of the City in the performance of this Contract.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARTESIA, CALIFORNIA, DOES HEREBY FIND, ORDER AND RESOLVE AS FOLLOWS:
SECTION 1: The City Council approves the terms of the Public Health Services Contract No. PH-005591 between the County of Los Angeles and the City of Artesia, ensuring the continuation of public health services as outlined in the contract.
SECTION 2: The contract shall become effective upon date of execution and shall replace all prior contracts for public health services between the City and County.
SECTION 3: The contract shall continue in full force and effect until June 30, 2029.
SECTION 4: The contract shall thereafter be automatically renewed for consecutive five (5) year terms, for an indefinite period, without further action by either City or County, unless City or County terminates the Contract.
SECTION 5: The City Council authorizes the City Manager to execute the contract and any amendments thereto with the County of Los Angeles Public Health Department for public health services.
SECTION 6. This Resolution shall take effect immediately upon its adoption by the City Council, and the City Clerk shall certify the passage, approval, and adoption of this Resolution.
PASSED, APPROVED AND ADOPTED this 10th day of February 2025. ________________________________
ALI SAJJAD TAJ, MAYOR
ATTEST:
_________________________________
JENNIFER ALDERETE, CITY CLERK
APPROVED AS TO FORM:
_________________________________
CITY ATTORNEY, BEST, BEST & KRIEGER
City of Artesia – PH-005591
Contract No. PH-005591
DEPARTMENT OF PUBLIC HEALTH
PUBLIC HEALTH SERVICES CONTRACT
THIS CONTRACT “Contract” is made and entered into on _______________ by and between COUNTY OF LOS ANGELES
(hereafter "County")
and CITY OF ARTESIA
(hereafter "City")
THIS PUBLIC HEALTH SERVICES CONTRACT ("Contract") is made by and between the County of Los Angeles, hereinafter referred to as the "County", and the City of Artesia hereinafter referred to as "City."
RECITALS:
The City desires to continue to contract with the County for the performance of public health services by the County’s Department of Public Health (“Public Health”), for the County’s Health Officer to act as the City’s Health Officer, and for the County's Department of Public Health to serve as the City's Environmental Health Department.
The County agrees to continue performing such services on the terms and conditions set forth in this Contract.
This Contract is authorized by California Health and Safety Code Sections 101400 and 101405.
To effectuate public health services for the City, the County and its duly appointed Health Officer shall exercise the powers and duties that are conferred upon local health officers by law.
City of Artesia – PH-005591
The County Health Officer shall fulfill the obligations and exercise the authority conferred by California Health and Safety Code Sections 101470 and 101475 within the territorial jurisdiction of the City in the performance of this Contract.
THEREFORE, THE PARTIES MUTUALLY AGREE AS FOLLOWS:
1. TERM: This Contract shall become effective upon date of execution, and replace all prior contracts for public health services between the City and County.
This contract shall continue in full force and effect until June 30, 2029. Subject to Section 7 below, this Contract shall thereafter be automatically renewed for consecutive five (5) year terms, for an indefinite period, without further action by either City or County, unless City or County terminates the Contract in the manner set forth in Section 7.
2. PUBLIC HEALTH SERVICES: The County and the County’s Health Officer shall observe and enforce within the territorial jurisdiction of the City all of the following:
a. Orders, quarantine, and other regulations, concerning public health, prescribed by the California Department of Public Health (“CDPH”). b. Statutes relating to public health.
c. Provisions of Los Angeles County Code, Title 11, and any amendments thereto, as adopted by City by ordinance or resolution, to the same extent as they are enforced in the unincorporated area of the County.
3. DESCRIPTION OF PUBLIC HEALTH FUNCTIONS:
a. The performance of all public health services, the standard of performance and other matters incidental to the performance of public health services and observation and enforcement of public health statutes, regulations, ordinances and CDPH orders and guidance shall be determined solely at the discretion of the County Health Officer and/or Director of County
City of Artesia – PH-005591
Public Health. The control of County personnel under this Contract shall remain exclusively with the County.
b. The County agrees to continue to perform for the City such public health services as are authorized or mandated by state laws or regulations related to public health, to be performed by the local health officer or local enforcement agency.
i. Pursuant to California Health and Safety Code section 101045, the County shall investigate health and sanitary conditions in detention facilities operated by the City, if any. County may bill and receive payment from City for inspection and reporting services in the manner provided by Paragraph 4, subsections (g) and (h) of this Contract.
ii. For future enactments of state law or regulation, County agrees to perform public health services that impose a specific duty or obligation on the local health officer to observe or enforce. Should future state law statutory or regulatory enactment related to public health not impose a duty or obligation on the local health officer, City may request in writing that the County perform that public health service. Should County elect to perform that discretionary public health service for City, pursuant to such City request, then County may bill and receive payment from City for inspection and reporting services in the manner provided by Section 4, subsections (g) and (h) of this Contract.
c. The County agrees to continue to perform for the City such public health services as authorized or mandated by provisions of Title 11 of the Los Angeles County Code, and any amendments or additions thereto, that the City has adopted via ordinance or resolution.
i. Should the County Board of Supervisors enact future provisions to or amend existing provisions of Title 11 of the Los Angeles County Code, County will inform the City of the newly enacted provision or amendment via email to the City’s Manager, and describe the
City of Artesia – PH-005591
enacted new provision or amendment and the impact to the services performed under this Contract, if any.
ii. For future ordinances that may be enacted by the Board of Supervisors into Title 11 of the Los Angeles County Code, in order for the County to observe and enforce that enacted ordinance within the City, the City must approve the incorporation of the identical version of that new Title 11 provision into its municipal code via ordinance or by resolution of the City Council. iii. Any future amendments to provisions of Title 11 of the Los Angeles County Code that exist in the City’s Municipal Code at the date of the execution of this Contract, shall be incorporated by the City into its municipal code.
d. The County shall issue public health permits and licenses to permittees located within the City and collect the fees as provided for in Los Angeles County Code, Title 8, Chapter 8.04. Such fees shall be retained by County Public Health for the benefit of County as full compensation for the services performed by the Public Health Director and County Health Officer on behalf of the City.
i. County may, from time to time, amend or alter the public health permit or license fees charged to those individuals or entities required to obtain a public health permit or license pursuant to either state statute or Los Angeles County Code, Title 8, Chapter
8.04. ii. City may not set, collect, or retain public health permit or license fees for any public health service performed by County under this Contract.
e. For the purpose of performing said functions, County shall furnish and supply all necessary labor, supervision, equipment, and supplies necessary to provide the public health services described in this Contract and as necessary to protect the public health, safety, and welfare as determined by Public Health in its sole discretion. All persons employed in
City of Artesia – PH-005591
the performance of public health services and functions under this Contract shall be County personnel.
4. GENERAL TERMS:
a. To facilitate the performance of public health services, City and County will cooperate and assist each other to fulfill the purpose and intent of this Contract.
b. Exhibit A of this Contract, which is attached hereto and incorporated herein, shall provide the language of the City’s Municipal Code, as amended, that reflects the City’s specific adoption of Division 1 of Title 11 of the Los Angeles County Code as of the effective date of this Contract.
Exhibit A may be revised to reflect any changes to the City’s Municipal Code regarding Title 11 of the Los Angeles County Code. c. All persons employed in the performance of such public health duties, functions and services for City shall be County employees or personnel and no City employee shall be supplanted by County, and no person employed by County under this Contract shall have any City pension, civil service, or any status or right.
d. The City shall not be called upon to assume any liability for the direct payment of any salary, wages or other compensation to any County personnel performing services hereunder for the City, or be liable for compensation to or required to indemnify any County employee for injury or sickness arising out of his or her employment.
e. The parties have executed an Assumption of Liability Contract approved by the Board of Supervisors on December 27, 1977, and/or a Joint Indemnity Contract approved by the Board of Supervisors on October 8, 1991. Whichever of these documents the City has signed later in time is currently in effect and hereby made a part of and incorporated into this Contract by reference. In the event that the Board of Supervisors later approves a revised Joint Indemnity Contract, and the City executes the
City of Artesia – PH-005591
revised contract, the subsequent contract as of its effective date shall supersede the agreement previously in effect between the parties hereto. f. City is not required to separately reimburse County for the performance or enforcement of any City ordinance or resolution which adopts identical provisions of Los Angeles County Code, Title 11, and its amendments. g. Should City request in writing additional public health services of the County, that are not required by statute, regulation or CDPH Order, or as provided in Title 11 of the Los Angeles County Code, the County may charge the City, at rates approved by the Board of Supervisors, an hourly rate that will reimburse the County for the costs for the provision of those specific public health services.
h. County, through its Director of Public Health, must render to City within twenty (20) calendar days after the close of each calendar month an itemized invoice which covers all extra services performed for City if such services were requested by the City in writing, during said month, and City must pay County within thirty (30) days after date of such invoice. i. If a violation of public health statutes, regulations or ordinances results in a public health hazard within the City, County will notify the City Manager in writing. If the City elects to pursue legal prosecution or abatement, City shall provide to County contact information for counsel that will represent the City or the People in any legal proceeding to abate or mitigate the public health hazard. City shall bear the full cost of such proceedings.
County may bill City on an hourly basis for time spent by County employees participating in such legal proceedings.
5. NOTICES: Notices hereunder must be in writing and may either be delivered personally or sent by registered or certified mail, return receipt requested, postage prepaid, attention to the parties at the addresses listed below. Public Health Director, or the Director’s designee, is authorized to execute all notices or demands which are required or permitted by County under this Agreement.
City of Artesia – PH-005591
Addresses and parties to be notified may be changed by providing at least ten (10) working days prior written notice to the other party.
A. Notices to County must be addressed as follows:
(1) Department of Public Health
Environmental Health – Administrative Headquarters
5050 Commerce Drive
Baldwin Park, California 91706
Attention: Director, Environmental Health
E-mail: [email protected]
(2) Department of Public Health
Contracts and Grants Division
5555 Ferguson Drive, 2nd Floor, Suite 210
Commerce, CA 90022
Attention: Division Director
Email: [email protected]
(3) Department of Public Health
Office of the Director
Attention: Director, Public Health
313 North Figueroa Street
Los Angeles, CA 90012
Email: [email protected]
B. Notices to City must be addressed as follows:
(1) City of: Artesia
Attention: City Manager
18747 Clarkdale Avenue
Artesia, CA 90701
Email: [email protected]
Phone: (562) 865-6262
6. GOVERNING LAW, JURISDICTION, AND VENUE: This Contract will be governed by, and will be construed in accordance with, the laws of the State of California. City agrees and consents to the exclusive jurisdiction of the courts of the State of California or the United Stated Courthouse, Central District, Western Division, for all purposes regarding this Contract and further agrees and consents
City of Artesia – PH-005591
that venue of any action brought under this Contract shall be exclusively in the County of Los Angeles.
7. TERMINATION FOR CONVENIENCE: The performance of services under this Contract may be terminated, with or without cause, in whole or in part, from time to time when such action is deemed by County or City to be in their own best interest. Termination of services hereunder shall be effectuated by the delivery of an advance written Notice of Termination of the entire Contract by one party to the other at least one hundred and eighty (180) calendar days prior to July 1 of the following calendar year. The termination of services may only be effective on July 1 of the calendar year, so as to assure no lapse in public health and local health officer services to the residents of City.
8. ALTERATION OF TERMS/AMENDMENTS: The body of this Contract and any Exhibits attached hereto, and documents incorporated by reference, fully expresses all understandings of the parties concerning all matters covered and shall constitute the total Contract. No addition to, or alteration of, the terms of this Contract, whether by written or verbal understanding of the parties, their officers, employees or agents, shall be valid and effective unless made in the form of a written amendment to this Contract which is formally approved and executed by the parties in the same manner as this Contract.
9. INDEPENDENT CONTRACTOR STATUS: This Contract is by and between the County and City and is not intended, and shall not be construed, to create the relationship of agent, servant, employee, partnership, joint venture, or association, as between the County and City. The employees and agents of one party shall not be, or be construed to be, the employees or agents of the other party for any purpose whatsoever.
City of Artesia – PH-005591
10. NO INTENT TO CREATE A THIRD-PARTY BENEFICIARY CONTRACT:
Notwithstanding any other provision of this Contract, the parties do not in any way intend that any person shall acquire any rights as a third-party beneficiary under this Contract.
11. VALIDITY: If any provision of this Contract or the application thereof to any person or circumstance is held invalid, the remainder of this Contract and the application of such provision to other persons or circumstances shall not be affected thereby.
12. WAIVER: No waiver by the County of any breach of any provision of this Contract shall constitute a waiver of any other breach or of such provision.
Failure of the County to enforce at any time, or from time to time, any provision of this Contract shall not be construed as a waiver thereof. The rights and remedies set forth in this paragraph shall not be exclusive and are in addition to any other rights and remedies provided by law or under this Contract. /
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City of Artesia – PH-005591
IN WITNESS WHEREOF, the Board of Supervisors of the County of Los Angeles has caused this Contract to be subscribed by its Director of Public Health, and Contractor has caused this Contract to be subscribed in its behalf by its duly authorized officer, the month, day, and year first written above.
CITY OF ARTESIA COUNTY OF LOS ANGELES
By: ____________________________ By: _____________________________ Abel Avalos Barbara Ferrer, Ph.D., M.P.H., M.Ed.
City Manager Director
Date: ___________________________ Date: ___________________________
APPROVED AS TO FORM APPROVED AS TO FORM
BY THE OFFICE OF THE CITY ATTORNEY BY THE OFFICE OF THE COUNTY COUNSEL HONGDAO NGUYEN, City Attorney DAWYN R. HARRISON, County Counsel By: ____________________________ APPROVED AS TO CONTRACT City Attorney ADMINISTRATION:
Department of Public Health
Date: ___________________________ By: _____________________________ Contracts and Grants Division
ATTEST:
JENNIFER ALDERETE, City Clerk
Date: ___________________________
By: ____________________________
City Clerk
Date: ___________________________
(AFFIX CORPORATE SEAL HERE)
#07642:db
ARTESIA – PH-005591
Exhibit A:
CITIES - HEALTH OFFICER - ADOPTION OF COUNTY CODE
ARTESIA
ADOPTION OF OUR COUNTY CODE TITLE 8 & TITLE 11
6-3.01 County Public Health Code and Public Health Licensing Regulations Adopted.
Regulations governing public health matters in the City are those prescribed in Division 1 of Title 11 (the County Health Code) of the Los Angeles County Code, as amended and in effect as of March 21, 2006, and Division 1 of Title 8 (Public Health Licenses) of the Los Angeles County Code, as amended and in effect as of November 18, 2010, and the same are hereby adopted by reference and made part of this chapter, subject to such amendments and additions, as set forth herein. A certified copy of Division 1 of Title 11 and Division 1 of Title 8 shall be maintained on file in the office of the City Clerk for use and inspection by the public. (Ord. 697, § 1; Ord. 10-763, § 2)
6-3.03 Letter Grades for Eating Establishments; Amendments.
Paragraph A of Section 8.04.752 of Division 1 of Title 8 of the Los Angeles County Code is hereby amended to read as follows:
(a) Upon issuance by the County Health Officer, the Health Officer shall post at every food facility the Letter Grade Card, or the Inspection Score Card, as determined by the County Health Officer, so as to be clearly visible to the general public and to patrons entering the facility. “Clearly visible to the general public and to patrons” shall mean posted in the following order of priority:
(1) Posted in the front window of the food facility within five (5) feet of the front door or posted in a display case mounted on the outside front wall of the food facility within five (5) feet of the front door. If such posting is not reasonably possible in the determination of the Health Officer, then the provisions of the following subparagraph (2) below, shall apply. (2) Posted adjacent to the pass out window on a mobile food facility, or on the customer service side of an unenclosed mobile food facility. If such posting is not reasonably possible in the determination of the Health Officer, then the provisions of the following subparagraph (3) below, shall apply; and
(3) Posted in a location as directed and determined in the discretion of the Health Officer to ensure the most effective notice to the general public and to patrons. (Ord. 697, § 1; Ord. 10-763, § 3)
CITY MUNICIPAL CODE EXCLUSION OF SPECIFIC PUBLIC HEALTH SERVICES None
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8K.
TO: Mayor and Members of the City Council
SUBJECT: Agreement with City of Cerritos for a Joint Street Rehabilitation Project on Portions of 195th Street and Flora Vista Street
FROM: Ernesto Sanchez, Public Works Manager
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
Jamie Murguia, Finance Manager
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends that the City Council approve the Agreement between the City of Artesia and the City of Cerritos for a proposed joint street rehabilitation project on 195th Street, between Flora Vista Street and Ely Avenue, and Flora Vista Street, between Norwalk Boulevard and 195th Street and make a determination of exemption from CEQA.
BACKGROUND:
The City of Cerritos ("Cerritos") intends to rehabilitate the following streets: Bloomfield Avenue from 183rd Street to 195th Street, 195th Street from Bloomfield Avenue to Norwalk Boulevard, Flora Vista Street from 195th Street to Norwalk Boulevard, and Norwalk Boulevard from 195th Street to Del Amo Boulevard. The intended repairs include installation of a new asphalt overlay, re-striping of lane lines and pavement markings, and the removal and replacement of deficient concrete curbs and gutters, sidewalk panels, driveway approaches, and wheelchair access ramps. Segments of the proposed project area are in the City of Artesia. They include the northern portion of 195th Street between Flora Vista Street and Ely Avenue and Flora Vista Street between 195th Street to Norwalk Boulevard. Staff from both Cities propose to rehabilitate 195th Street and Flora Vista Street as a joint effort. Cerritos proposes to be the lead agency on this project and proposes an Agreement that outlines each agency’s responsibilities.
ANALYSIS:
As part of the proposed Agreement, the City of Artesia ("Artesia") agrees to designate Cerritos as the lead agency for the purpose of completing this project, as well as to compensate Cerritos for all construction costs for work performed within the boundaries of Artesia. The estimated share for construction work within the City of Artesia is $249,568. The proposed scope of work on the northern segment of 195th Street, between Flora Vista Street and Ely Avenue, includes the following tasks:
1. Grinding of the top 3-inches of asphalt surface, and construction of 3-inch asphalt concrete overlay;
2. Reconstruct one (1) ADA compliant curb ramp;
3. Install one (1) solar radar feedback sign and post with 25-mph speed limit;
4. Repaint striping and pavement markings; and
5. Provide mobilization and traffic control.
The proposed scope of work on Flora Vista Street, between Norwalk Boulevard and 195th Street, includes the following tasks:
1. Grinding of the top 3-inches of asphalt surface, and construction of 3-inch asphalt concrete overlay;
2. Repaint striping and pavement markings; and
3. Provide mobilization and traffic control.
On December 13, 2022, the City Council approved Resolution No. 22-2906 which adopted a street signage and striping plan for 195th Street between Flora Vista Street and Ely Avenue in order to improve safety and deter speeding. This plan was subsequently implemented and has reduced complaints of speeding and traffic accidents at this location. The proposed joint street rehabilitation project with the Cerritos would include the re-installation of the striping and pavement markings approved by Resolution No. 22-2906 and incorporates three (3) new traffic calming features. These include:
1. Installation of a solar radar feedback sign and a 25-mph speed limit sign at the intersection of 195th Street and Ely Avenue;
2. Installation of an enhanced crosswalk at the intersection of 195th Street and Ely Avenue; and
3. The installation of pavement markings that read “SLOW” on 195th Street east of Ely Avenue in Cerritos
right-of-way.
As outlined in the proposed Agreement, Cerritos agrees to prepare all environmental documents, plans, and specifications for the entire project and agrees to accept any costs associated with these documents. Cerritos also agrees to submit all final plans, specifications, and the final project cost to Artesia’s City Engineer for approval prior to the award of a construction contract. The proposed Agreement also provides that if the lowest bid exceeds Artesia’s estimated share by more than five percent (5%), the Artesia may cancel the contract with Cerritos.
Additionally, any changes initiated by Cerritos that affect construction activities and cost in Artesia must first be approved by the City of Artesia and the dollar amount of the changes cannot exceed fifteen percent (15%) of Artesia's share.
CEQA COMPLIANCE:
The Public Works Department has reviewed the proposed plan concepts and have determined that the proposed project is exempt from review under California Environmental Quality Act (CEQA) pursuant to Guideline Section 15301 as a Class 1(c) project. Class 1(c) consists of the operation, repair, maintenance, or minor alteration of existing public structures facility, involving negligible or no expansion of use beyond that existing at the time of the lead agency’s determination, including existing highways and streets, sidewalks, gutters, bicycle and pedestrian trails, and similar facilities.
PUBLIC NOTICING:
The proposed joint street rehabilitation project will directly affect eleven (11) residences in the Artesia. When the project is awarded and a construction schedule is determined, Artesia Staff will hand deliver notices to all affected residences. The prospective contractor will also be required to notice all Artesia and Cerritos residences in the project area prior to commencing construction.
FISCAL IMPACT:
The estimated share for construction work within the City of Artesia is $249,568. Artesia’s City Engineer and City Manager will review and approve the final construction cost prior to the award of a construction contract. Staff will use available Measure R Local Funds to fund the project. There is no impact to the General Fund.
RECOMMENDED COUNCIL ACTION:
Staff recommends that the City Council approve the Agreement between the City of Artesia and the City of Cerritos for a proposed joint street rehabilitation project on 195th Street, between Flora Vista Street and Ely Avenue, and Flora Vista Street, between Norwalk Boulevard and 195th Street and make a determination of exemption from CEQA.
Attachments
PLANS.pdf
AGREEMENT.pdf
5 195TH AND FLORA VISTA STREET IMPROVEMENTS PROJECT
ARTESI
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TITLE SHEET & VICINITY MAP C1
CITY OF ARTESIA
195TH & FLORA VISTA
STREET IMPROVEMENTS PROJECT
NORTH
SHEET INDEX
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GENERAL NOTES:
AT LEAST TWO DAYS
BEFORE YOU DIG
DIAL TOLL FREE
811
UNDERGROUND SERVICE ALERT OF SOUTHERN CALIFORNIA
®
Know what's below.
Call before you dig.
NOTICE TO CONTRACTORS
ARTESI
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ARTESIA
PARK CERRITOS MALL
187TH ST.
91 183RD STREET
SOUTH STREET NORWALK BLVD. PIONEER BLVD.
166TH ST. CLARKDALE AVE.
178TH ST.
186TH ST. IBEX AVE.
ARKANSAS ST.
168TH ST. ROSETON AVE.
ARTESIA BLVD. ARLINE AVE.
186TH ST
185TH ST CORBY AVE.ALBURTIS AVE.
167TH ST
PROJECT
LOCATION
1 ABBREVIATIONS
FLORA VISTA ST 195TH ST ELY AVENUE GRIDLEY RD.
BEST MANAGEMENT PRACTICES NOTES
12311 12315 12317 12323 12327 12333 12339 12341
CITY OF ARTESIA
CITY OF CERRITOS CITY OF ARTESIA CITY OF CERRITOS
12261
12303 12307
FLORA VISTA ST.
195TH ST.
FLORA VISTA ST.
CITY OF ARTESIA CITY OF CERRITOS
5 195TH AND FLORA VISTA STREET IMPROVEMENTS PROJECT
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195TH STREET
STREET IMPROVEMENT PLAN
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CONSTRUCTION NOTES
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FLORA VISTA STREET SEE SHEET C3 MATCH LINE - STA 6+00 SEE BELOW RIGHT MATCH LINE - STA 6+00 SEE ABOVE LEFT 12261
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12230 FLORA VISTA ST.
BINGHAM ST.
195TH ST.
12253
FLORA VISTA ST.
12234
BINGHAM ST.
12219 BINGHAM ST.
MTERO R/W
12223 BINGHAM ST.
CITY OF ARTESIA
CITY OF CERRITOS
12215
FLORA VISTA ST. 19406
NORWALK BLVD.
MTERO R/W
R/W CL R/W
TYPICAL SECTION
5 195TH AND FLORA VISTA STREET IMPROVEMENTS PROJECT
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FLORA VISTA STREET
STREET IMPROVEMENT PLAN
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195TH STREET SEE SHEET C1
CONSTRUCTION NOTES
LEGEND
GENERAL NOTES
FLORA VISTA STREET MATCH LINE - STA 15+55 SEE BELOW RIGHT
BINGHAM STREET
195TH STREET SEE SHEET C1
FLORA VISTA STREET MATCH LINE - STA 15+55 SEE ABOVE LEFT NORWALK BLVD.
NORWALK BLVD.
12323 12327 12333 12339 12341
12261
12303 12307 12311 12315 12317
FLORA VISTA ST.
195TH ST.
FLORA VISTA ST. 12253
5 195TH AND FLORA VISTA STREET IMPROVEMENTS PROJECT
ARTESI
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OR IA
LIF AC
195TH STREET
STRIPING PLAN
4 195TH STREET
ELY AVENUE
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CONSTRUCTION NOTES
GENERAL NOTES MATCH LINE - STA 7+25 SEE BELOW RIGHT MATCH LINE - STA 7+25 SEE ABOVE LEFT SEQUOIA AVE.
195TH STREET
FLORA VISTA STREET MATCH LINE - STA 18+25 SEE SHEET C5
12230
BINGHAM ST.
12234
BINGHAM ST.
12215
FLORA VISTA ST.
12219
19406 BINGHAM ST.
NORWALK BLVD.
MTERO R/W MTERO R/W
12223
BINGHAM ST.
5 195TH AND FLORA VISTA STREET IMPROVEMENTS PROJECT
ARTESI
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LIF AC
FLORA VISTA STREET
STRIPING PLAN
2 C5
CONSTRUCTION NOTES
GENERAL NOTES
FLORA VISTA STREET
BINGHAM STREET MATCH LINE - STA 18+25 SEE SHEET C4
NORWALK BLVD.
NORWALK BLVD.
65344.00001\32233797.1 1
AGREEMENT
THIS AGREEMENT, made and entered into this ____ day of ___________, 2025, by and between the Cities of Cerritos and Artesia, California, which are municipal corporations hereinafter referred to as “CERRITOS” and “ARTESIA”.
WITNESSETH
WHEREAS, 195th Street, from Norwalk Boulevard to Bloomfield Avenue, is a secondary highway, with the northern segment from Flora Vista Street to Ely Avenue located in Artesia, and all remaining segments located in Cerritos; and
WHEREAS, Flora Vista Street, from Norwalk Boulevard and 195th Street, is a local street, with the entire segment located in Artesia; and
WHEREAS, CERRITOS and ARTESIA have jointly proposed to rehabilitate 195th Street, from Norwalk Boulevard to Bloomfield Avenue, and Flora Vista Street, from Norwalk Boulevard and 195th Street, in their respective boundaries, as shown on Exhibit “A” attached hereto and incorporated herein by reference and referred to as “PROJECT”; and WHEREAS, it is in the public interest that the PROJECT be accomplished by CERRITOS as lead agency under a contract participated in by ARTESIA; and NOW, THEREFORE, it is agreed between CERRITOS and ARTESIA as follows:
I. CERRITOS agrees to:
A. Coordinate, prepare or cause to be prepared on behalf of ARTESIA all environmental documents, plans and specifications required for PROJECT; the cost of which is to be borne by CERRITOS as set forth in Sections II and III, respectively.
B. Submit said plans and specifications to ARTESIA’S City Engineer, and obtain their written approval for the award.
C. Submit bids received by CERRITOS to ARTESIA for its concurrence in the award of contract to the lowest responsible bidder for PROJECT. CERRITOS and ARTESIA agree that ARTESIA shall not be required to provide its concurrence in the award of contract if ARTESIA’S SHARE exceeds ARTESIA’S ESTIMATED SHARE. If the lowest bid exceeds ARTESIA’S ESTIMATED SHARE, ARTESIA and CERRITOS agree that ARTESIA’S City Engineer shall have the authority, in his or her sole discretion, to determine whether the actual costs for ARTESIA’S portion are reasonable and whether ARTESIA will move forward with its portion of the PROJECT or will terminate this Agreement pursuant to Section III(J).
D. Invoice ARTESIA for the work done, as set forth herein.
E. Require the contractor awarded the PROJECT work to indemnify and hold 65344.00001\32233797.1 2
harmless CERRITOS and ARTESIA, which indemnification provision shall be approved in writing by both CERRITOS and ARTESIA. Require the contractor awarded the PROJECT work to obtain insurance coverage for CERRITOS and ARTESIA as required by the contract documents, but in no event shall said coverage be less than the minimum required by CERRITOS.
II. ARTESIA agrees to:
A. Designate, and hereby so designates, CERRITOS as the lead agency for the purpose of accomplishing PROJECT.
B. Pay CERRITOS for ARTESIA’S SHARE of actual construction costs, including construction engineering, inspection and administration costs, for the work performed within ARTESIA; the parties agree that ARTESIA’S SHARE is estimated as Two Hundred Forty-Nine Thousand, Five Hundred and Sixty-Eight Dollars ($249,568) (“ARTESIA’S ESTIMATED SHARE”).
C. Make final payment to CERRITOS for the full amount of the ARTESIA SHARE within 60 days after receiving invoice.
III. IT IS MUTUALLY AGREED that:
A. After it opens bids and awards a contract to the lowest responsible bidder for the PROJECT, CERRITOS shall transmit a tabulation of bids and award of contract to ARTESIA’s City Engineer.
B. Any contract changes deemed necessary or advisable by CERRITOS may be executed by CERRITOS, except that any changes, including but not limited to costs, which may affect the construction in ARTESIA shall first be approved or denied by ARTESIA within ten (10) working days after receipt of such change.
ARTESIA’s City Engineer is authorized to approve payment for contract changes deemed necessary in ARTESIA provided that the total arithmetic dollar value of the changes does not exceed fifteen percent (15%) of ARTESIA’S ESTIMATED SHARE.
C. Within forty-five (45) days after completion and acceptance of the work by CERRITOS, its City Engineer shall notify ARTESIA, in writing, of the dates thereof and the probable date that final accounting of the ARTESIA’s SHARE will be submitted. If outstanding charges (such as Contractor’s claims and liens) delay the final accounting, CERRITOS shall so advise ARTESIA; but in any event, a final accounting of the ARTESIA’s SHARE shall be presented within ninety (90) days from the date of completion of the work.
D. ARTESIA shall have the right to review all invoices, warrants and other related documents used in preparing the final accounting.
E. CERRITOS and ARTESIA shall cooperate to the fullest extent possible in seeing 65344.00001\32233797.1 3
the PROJECT to completion.
F. Neither CERRITOS nor any officer or employee thereof shall be responsible for any damage or liability occurring by reason of anything done or omitted to be done by ARTESIA under or in connection with any work, authority or jurisdiction delegated to ARTESIA under this Agreement. It is also understood and agreed that, pursuant to Government Code Section 895.4, ARTESIA shall fully indemnify, defend, and hold CERRITOS harmless from any liability imposed for injury (as defined by Government Code Section 810.8), occurring by reason of anything done or omitted to be done by ARTESIA under or in connection with any work, authority or jurisdiction delegated to ARTESIA under this Agreement.
G. Neither ARTESIA nor any officer or employee thereof shall be responsible for any damage or liability occurring by reason of anything done or omitted to be done by CERRITOS under or in connection with any work, authority or jurisdiction delegated to CERRITOS under this Agreement. It is also understood and agreed that, pursuant to Government Code Section 895.4, CERRITOS shall fully indemnify, defend, and hold ARTESIA harmless from any liability imposed for injury (as defined by Government Code Section 810.8), occurring by reason of anything done or omitted to be done by CERRITOS under or in connection with any work, authority or jurisdiction delegated to CERRITOS under this Agreement.
H. This Agreement represents the entire understanding of the parties hereto as to those matters contained herein, and no prior oral or written understanding shall be of any force or effect with regard to those matters covered by this Agreement. This Agreement may not be modified, altered or amended except in writing signed by both of the parties hereto. This Agreement may be executed in several counterparts, and all such executed counterparts shall constitute one agreement binding on all parties hereto, notwithstanding that all parties are not signatories to the original or the same counterpart.
I. If either party commences an action against the other party, either legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorney’s fees and all other costs of such action.
J. This Agreement shall become effective on the date first shown above and shall remain in full force and effect until amended or terminated at any time upon mutual consent of the parties. Notwithstanding the foregoing, ARTESIA may terminate this Agreement, in its sole discretion, if the lowest bidder’s PROJECT costs for the ARTESIA portion exceed by more than five percent (5%) ARTESIA’S ESTIMATED SHARE. Any termination of this Agreement by either party shall require no less than thirty (30) days’ written notice delivered to the other party, memorializing the date of termination of the Agreement. If ARTESIA terminates this Agreement, whether for any reason or no reason, CERRITOS shall have the right to proceed, in its sole and absolute discretion, with the PROJECT but excluding any and all work that would have been done in the boundary of ARTESIA.
65344.00001\32233797.1 4
K. If any provision in this Agreement is held by a court of competent jurisdiction to be invalid, void, or unenforceable, the remaining provisions will nevertheless continue in full force without being impaired or invalidated in any way.
L. Notices shall be personally delivered or delivered by United States Mail, postageprepaid, certified, return receipt requested, or by reputable document delivery service that provides a receipt showing date and time of delivery, or by e-mail with confirmation of receipt. Notices delivered by mail shall be effective at 5:00 p.m. on the second calendar day following dispatch. Notices personally delivered or delivered by document delivery service shall be effective upon receipt, and notices delivered by e-mail shall be effective on the next business day upon confirmation of receipt of delivery of the e-mail. Notices shall be delivered to the parties at the following addresses:
TO CERRITOS:
18125 Bloomfield Ave
Cerritos, CA 90703
ATTN: Director of Public Works
e-mail: [email protected]
TO ARTESIA:
18747 Clarkdale Ave
Artesia, CA 90701
ATTN: Public Works Manager
e-mail: [email protected]
IN WITNESS WHEREOF, the parties hereto have executed this Agreement by and through their authorized officers this ____ day of ___________, 2025.
CITY OF CERRITOS, CITY OF ARTESIA
A Municipal Corporation A Municipal Corporation
Robert A. Lopez Abel Avalos
City Manager City Manager
ATTEST: ATTEST:
Cynthia Nava Jennifer Alderete
City Clerk City Clerk
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8L.
TO: Mayor and Members of the City Council
SUBJECT: Community Benefit Grant Fund Reallocation for Calendar Year 2025 FROM: Melissa Burke, Deputy City Manager
REVIEWED AND APPROVED BY:
Jamie Murguia, Finance Manager
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends the reallocation of $18,000 in Community Benefit Grant Program funds from the Chamber of Commerce to the installation of cameras and security measures at Artesia Park.
BACKGROUND:
On August 12, 2024, the City Council approved the Community Benefits Grant Program Pilot Funding Policy (the Pilot Program) as the policy to govern the use of the funds received from the City's three cannabis stores under their respective Community Benefit Agreements. The City Council also approved a timeline to release the first year of funding and allocated 55% to Community Non-Profit Organizations, 35% of funds to City Events and Programs, and 10% to the Artesia Chamber of Commerce. The application period for the Pilot Program opened in October and closed in November. The City received an application from five non-profit organizations, as well as the Artesia Chamber of Commerce. The City Council approved all awarded funds on December 16, 2024, contingent on the execution of a grant application. The community non-profit groups have executed, or are in the process of executing their agreements and their funds will be released before the end of January.
The Mayor Pro Tem Trevino, the City Manager, and City Staff have met with the Chamber of Commerce on numerous occasions to discuss the grant funding, and the requirements of accepting the funds. The Chamber has been unwilling to change their bylaws in order to permit a Councilmember to sit on their executive board, as is required to receive the grant funds from the City. Following several meetings initiated by Staff, no progress has been made towards finding a solution that would permit the Chamber to receive the funds.
ANALYSIS:
Staff made every attempt to work with the Chamber to find a solution to provide funding, while ensuring the City receives the intended benefits of the funds. Following the final meeting on January 14, 2025, in which no solutions were offered by the Chamber of Commerce as alternatives to what has been requested by the City Council, Staff is recommending reallocating the calendar year 2025 funding from the Chamber of Commerce to a project to install cameras and other security measures at Artesia Park.
Artesia Park currently only has security cameras surrounding the electric vehicle charging area. While cameras were installed on two light poles within the parks (one near the basketball courts and one near the baseball diamonds) approximately 10 years ago, they have not been functioning for the past two years. Recent incidents of vandalism have occurred, and staff was unable to deter or identify the perpetrators. As a result, Staff is recommending installing security cameras at select locations along the perimeter of the Community Center in order to provide visual coverage of the park grounds and enable the Sheriff's Department to identify vandals. Staff is requesting to utilize the $18,000 in grant funds to purchase and install the cameras to improve the security of the park.
FISCAL IMPACT:
This program is entirely funded by Community Benefit funding received from the City's three Cannabis Permittees.
There is $18,000 of available funds that can be reallocated from the Chamber of Commerce grant to the Artesia Park security upgrade project.
RECOMMENDED COUNCIL ACTION:
Staff recommends the reallocation of $18,000 in Community Benefit Grant Program funds from the Chamber of Commerce to the installation of cameras and security measures at Artesia Park.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 8M.
TO: Mayor and Members of the City Council
SUBJECT: Creation of Artesia Botanical Garden Ad-Hoc Committee FROM: Melissa Burke, Deputy City Manager
REVIEWED AND APPROVED BY:
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends the City Council appoint Mayor Pro Tem Trevino and Councilmember Ramoso to an Ad-Hoc Committee regarding the development of the Artesia Botanical Garden.
BACKGROUND:
The City purchased property on 178th Street back in 2018 to develop a new botanical garden for the community.
The City then began seeking grants to fund the project design and construction. Thanks to the City's previous Congresswoman Linda Sanchez and Assembly Member Sharon Quirk-Silva, the project is funded with $5 Million in grants, and $1.7 Million in Development Impact Fees that have been collected by the City. As a result, the City begun the design phase of the project for the property's development. .
ANALYSIS:
Staff has been working closely with the design consultant to refine the conceptual design into plans, which can be bid for construction. It is necessary for a Council Ad-Hoc Committee to be formed specifically to discuss design and operational elements for the Artesia Botanical Garden with Staff to provide guidance before the design is ready for the full Council's Approval.
FISCAL IMPACT:
There is no fiscal impact associated with the formation of the Ad-Hoc Committee.
RECOMMENDED COUNCIL ACTION:
Staff recommends the City Council appoint Mayor Pro Tem Trevino and Councilmember Ramoso to an Ad-Hoc Committee regarding the development of the Artesia Botanical Garden.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February
10, 2025
ITEM NO: 8N.
TO: Mayor and Members of the City Council
SUBJECT: Legislative Platform for Calendar Year 2025
FROM: Carmen Zambrano, Management Analyst
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends that the City Council approve the Legislative Platform for Calendar Year 2025.
BACKGROUND:
The City of Artesia Legislative Platform aims to outline and formalize the City Council's policy positions on various State and Federal legislative matters. By adopting this platform annually, City Staff can effectively advocate for the City's interests at the Federal, State, and County levels, reducing the need for the Council to respond to legislative issues on a case-by-case basis throughout the year.
Each calendar year, City Staff will present the Legislative Platform outlining the City's position on key legislative issues to the Legislative Committee for discussion and recommendation. The Legislative Platform will then be presented to the City Council for review and adoption. The Legislative Committee met on February 3, 2025 to discuss and recommend approval of the 2025 Legislative Platform.
ANALYSIS:
If the Legislative Platform is approved, when legislation aligns with the platform, City Staff will draft position letters for the Mayor’s signature to be submitted on the City Council's behalf. If a bill is not covered by the platform, further direction from the Legislative Committee and/or the City Council is required and would be required before any action was taken. A summary of all issued letters will be included in regular legislative updates to the Council. If any future legislation comes about outside the platform’s scope, the matter will be brought to the City Council for direction.
The Legislative Platform is divided into the following categories:
Climate Resilience and Environmental Sustainability
Community Engagement, Recreation, and Culture
Equity and Inclusivity
Fiscal Stability and Resources
Homelessness
Housing and Land Use
Local Control and Governance
Public Safety
Transportation and Transit
Workforce and Economic Development
The specific positions within these categories can be viewed in the attached Legislative Platform. The priorities for each category are presented in general terms to accommodate a wide range of legislative proposals.
The Legislative Platform does not restrict individual Council Members from expressing personal support for or opposition to any legislative initiative. However, Council Members should clearly state that their views are personal and not representative of the Council or the City.
FISCAL IMPACT:
There is no financial impact to the General Fund for approving the 2025 Legislative Platform.
RECOMMENDED COUNCIL ACTION:
Staff recommends that the City Council approve the Legislative Platform for Calendar Year 2025.
Attachments
Artesia Legislative Platform 2025
1 City of Artesia
2025
Legislative Platform
Table of Contents
Table of Contents.......................................................................................................................................... 1 Purpose ......................................................................................................................................................... 1 Implementation ............................................................................................................................................ 2 Letters of Support or Opposition.............................................................................................................. 2 Position Categories................................................................................................................................... 2 Legislative Platform....................................................................................................................................... 3 Climate Resilience and Environmental Sustainability............................................................................... 3 Community Engagement, Recreation, and Culture .................................................................................. 3 Equity and Inclusivity ................................................................................................................................ 4 Fiscal Stability and Resources................................................................................................................... 4 Homelessness ........................................................................................................................................... 5 Housing and Land Use............................................................................................................................... 5 Local Control and Governance.................................................................................................................. 6 Public Safety.............................................................................................................................................. 6 Transportation and Transit....................................................................................................................... 7 Workforce and Economic Development................................................................................................... 8 Purpose
The City of Artesia Legislative Platform aims to outline and formalize the City Council's policy positions on various State and Federal legislative matters. By adopting this platform annually, City Staff can effectively advocate for the City's interests at the Federal, State, and County levels, reducing the need for the Council to respond to legislative issues on a case-by-case basis throughout the year.
2 Implementation
Each year, City Staff presents the Legislative Platform to the City Council for review and adoption, outlining the City’s stance on key legislative issues. The Mayor and Council are kept informed about legislative and policy matters that could significantly affect municipal services. When legislation aligns with the Legislative Platform, City Staff drafts position letters for the Mayor’s approval. If a bill is not covered by the platform, further direction from the Legislative Committee and/or the City Council is required.
The Mayor and City Council may collaborate with partner organizations on legislative matters. However, on occasion, the City may not support a position taken by a partner.
In these instances, City staff will use the principles and values outlined in this Legislative Platform to guide the City’s position.
Letters of Support or Opposition
Position letters consistent with the adopted platform can be signed by the Mayor without full Council review. If the Mayor declines, or is unable, to sign, the Vice Mayor may step in. If neither willing or unable to sign, the matter is placed on the Council agenda for discussion. A summary of all issued letters is included in regular legislative updates to the Council. For legislation outside the platform’s scope, the Council will review it at a future meeting.
Position Categories
• Support: Indicates the City favors the legislation.
• Support if Amended: Indicates support if specified changes are made. • Oppose: Indicates the City opposes the legislation.
• Oppose Unless Amended: Indicates opposition unless specified changes are made.
• Neutral: Indicates no position or withdrawal of a previous stance due to legislative changes.
• Watch: Indicates the City is monitoring the legislation and may adopt a position later if needed.
The Legislative Platform does not restrict individual Councilmembers from expressing personal support for or opposition to any legislative initiative. However, Councilmembers should clearly state that their views are personal and not representative of the Council or the City.
3 Legislative Platform
The Legislative Platform outlines the City Council’s official stance, remaining in effect until updated. The priorities are presented in general terms to accommodate a wide range of legislative proposals. Advocacy efforts by Staff or Councilmembers should be consistent with the Platform's adopted position. The Legislative Platform is divided into the following sections:
• Climate Resilience and Environmental Sustainability
• Community Engagement, Recreation, and Culture
• Equity and Inclusivity
• Fiscal Stability and Resources
• Homelessness
• Housing and Land Use
• Local Control and Governance
• Public Safety
• Transportation and Transit
• Workforce and Economic Development
Climate Resilience and Environmental Sustainability
• Advocate for grants that enhance renewable energy projects, expand urban forestry, and develop EV infrastructure.
• Support efforts to provide funding for critical climate adaptation measures, including wildfire mitigation and water conservation.
• Support policies that promote CEQA reforms that ensure responsible development while safeguarding environmental protection.
• Support policies that enhance air quality, reduce greenhouse gases, and advance zero-emissions technology with community involvement.
• Support legislation that encourages investments in modernizing city facilities and equipment to meet sustainability goals.
• Support initiatives that educate residents and advance environmental justice programs.
Community Engagement, Recreation, and Culture
• Advocate for financial support to enhance the Artesia Botanical Garden and sustain its operations.
• Promote investment in maintaining, upgrading and expanding Community Centers and Parks and Recreation facilities.
• Endorse measures that improve access to Federal, State, and County recreation programs through prioritized funding.
4 • Oppose policies that restrict or diminish funding for parks, green spaces, and urban greening initiatives essential for local governments.
• Support revitalization and expansion of public green spaces and readiness for community-focused infrastructure projects.
• Advocate for inclusive programming that actively engages seniors, veterans, and individuals with disabilities within the community.
• Encourage development of recreation, sports, and outdoor education programs to enhance residents' quality of life.
• Back initiatives to strengthen and expand local library services to better serve the community.
• Support funding opportunities for youth and senior recreation programs, including event reimbursements.
• Promote the development of adaptive programs designed to meet the needs of individuals with disabilities.
• Support legislation that offers grants or other funding to foster art and cultural programming.
Equity and Inclusivity
• Advocate for policies and funding that ensure all residents have fair and equitable access to City programs and services.
• Support statewide and regional initiatives aimed at reducing disparities in healthcare, technology access, and public health outcomes for the community. • Encourage state funding formulas that prioritize resources for disadvantaged and underserved populations.
• Promote the expansion of broadband access and technological resources in underserved urban and rural areas.
• Advocate for increased state investment in local public health programs to address equity gaps effectively.
• Collaborate with local schools and nonprofits to enhance educational success and career opportunities for youth.
• Endorse funding and policies that empower the City and its partners to engage with residents on issues of prejudice, discrimination, and social justice, fostering inclusion, understanding, and opportunity for all.
Fiscal Stability and Resources
• Oppose state measures that diminish or redirect local revenues, including property, sales, and transient occupancy taxes.
5 • Advocate for redirecting State and Federal tax revenues to benefit the City of Artesia.
• Oppose policies that undermine local authority over governance, taxation, revenue generation, or administration.
• Support full funding of state-mandated programs to prevent undue financial strain on local budgets.
• Promote initiatives that strengthen fiscal stability and enhance local budgetary resources.
• Support legislation aimed at improving the cost-efficiency of contracted services utilized by the City.
• Advocate for policies that empower local governments to develop additional revenue sources.
• Support legislation fostering the regulated cannabis retail industry to generate sustainable revenue for the City.
Homelessness
• Advocate for local initiatives that address homelessness through targeted support and resources.
• Support the allocation of permanent state budget funding for homelessness prevention, supportive housing, and mental health services. • Support policies and programs that foster collaborative, flexible solutions among cities, counties, and the state to address homelessness effectively. • Support policies that promote and improve access to mental health treatment and rehabilitative care.
• Support efforts to affirm housing as a right, ensuring affordability, security, and protection from harassment or discrimination.
• Support policies that will increase Federal and State funding to combat and prevent homelessness in Los Angeles County.
• Endorse funding and policies that enhance discharge planning and expand reentry housing programs to reduce homelessness among inmates, parolees, and probationers in Los Angeles County.
Housing and Land Use
• Oppose efforts that reduce local authority in land-use planning and development decisions, while advocating for policies that maintain local control over housing governance.
• Support funding and technical assistance that enable cities to meet housing needs effectively, ensuring alignment with local priorities and without fostering competition between developments.
6 • Advocate for policies that increase access to affordable housing through equitable subsidies, reducing barriers to development and promoting a balanced approach to housing and infrastructure.
• Support initiatives that help cities balance housing mandates with the capacity for infrastructure, environmental sustainability, and public services, ensuring comprehensive development.
• Promote policies that streamline permitting processes while preserving necessary local oversight and flexibility in decision-making.
• Support programs that provide rental assistance to tenants and property owners during emergencies, ensuring housing stability.
• Advocate for legislation that fosters mixed-income housing and homeownership opportunities, enhancing community inclusivity.
• Oppose policies that limit local discretion over parking management in housing and mixed-use developments, maintaining the authority of local governments in these matters.
Local Control and Governance
• Support legislation that safeguards the transparency and intellectual property of City information.
• Advocate for local jurisdictional powers to manage property use in ways that protect community health, safety, and welfare.
• Support policies that empower cities to govern based on their unique needs and challenges.
• Encourage efforts to limit state mandates that do not align with local priorities or requirements.
• Oppose state overreach and support preserving local authority in governance and decision-making.
• Advocate for legislation that provides cities with the flexibility to innovate to address local issues effectively.
• Oppose Federal and State mandates that impose unfunded or underfunded mandates on cities, ensuring that local governments are adequately supported for implementation.
Public Safety
• Support initiatives that enhance public safety across the City, including effective law enforcement and emergency services.
• Advocate for investment in local public safety, covering fire protection, emergency preparedness, and law enforcement training.
7 • Promote funding or reimbursement for municipal public safety services to ensure adequate resources for local agencies.
• Support legislation that supports effective law enforcement and oppose measures that may hinder public safety efforts.
• Support policies that promote programs that focus on gang and violence prevention, as well as initiatives for at-risk youth, after-school, and summer programs that foster positive development.
• Support policies aimed at preventing and addressing retail crime and improving enforcement.
• Advocate for resources that enhance emergency preparedness and response capabilities.
• Support efforts to address issues like graffiti, damage to public and private property, and illegal substance sales.
• Support policies that promote the development of integrated public safety communication systems between local, state, federal, fire, and emergency medical services.
• Support legislation that provides funding for emergency planning, training, and response efforts, focusing on disaster preparedness, mitigation, and recovery.
Transportation and Transit
• Support funding for local and regional transportation systems to enhance mobility and economic growth.
• Advocate for transportation solutions that improve safety, mobility, and economic development.
• Support state investment in public transit, active transportation, and safer streets initiatives.
• Support policies and programs that encourage alignment of regional transit systems with long-term funding for transportation infrastructure. • Support legislation that ensures cities have a role in state-led transportation projects impacting local roads and communities.
• Support the Southeast Gateway Line and address first- and last-mile connectivity to strengthen public transit.
• Advocate for funding of the Southeast Gateway Line to create jobs and boost regional transit.
• Oppose policies or programs conflicting with corridor revitalization or mobility enhancement projects.
• Support legislation that promotes funding and resources to help cities transition to zero-emission fleets and clean energy technologies.
8 • Support tax incentives for public transit users to encourage alternatives to personal vehicle use.
Workforce and Economic Development
• Support efforts to revitalize local economies, support small businesses, and develop a skilled workforce through funding and resources. • Advocate for investments in workforce development, small business grants, and economic recovery initiatives targeted at cities.
• Support partnerships with cities to provide affordable housing for essential workers, including teachers, first responders, and healthcare professionals. • Promote funding for programs that revitalize downtowns affected by economic shifts and remote work trends.
• Support efforts to revitalize Artesia’s downtown while preserving the city’s identity, culture, and character.
• Advocate for funding and financing programs that attract new development. • Oppose efforts that shift parking, zoning, or development guidelines away from local control.
• Oppose policies that create barriers for new businesses, hindering workforce and economic development.
• Support legislation that provides funding and resources for small business startups and workforce development initiatives.
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 9A.
TO: Mayor and Members of the City Council
SUBJECT: Introduction of an Ordinance Regarding Accessory Dwelling Units FROM: Art Bashmakian, Acting Planning Manager
Sal Lopez, Interim Community Development Director
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
HongDao Nguyen, City Attorney
Abel Avalos, City Manager
RECOMMENDATION:
Waive full reading and introduce Ordinance No. 25-963, An Ordinance of the City Council of the City of Artesia, California, Amending Title 9, Chapter 2, Article 45 of the Artesia Municipal Code Relating to Accessory Dwelling Units and Junior Accessory Dwelling Units to Comply with Recent Changes in State Law, and Finding the Action to Be Statutorily Exempt from CEQA under Public Resources Code § 21080.17.
BACKGROUND:
In recent years, the California Legislature has approved, and the Governor has signed into law, a number of bills that, among other things, amended various sections of the Government Code to impose new limits on local authority to regulate ADUs and JADUs. In 2024, the California Legislature approved, and the Governor signed into law, two new bills — AB 2533 and SB 1211 — that further amend state ADU law as summarized below.
The Planning Commission previously recommended to approve this proposed ordinance at its November 19, 2024, meeting. However, following the Planning Commission meeting, the City received comments from the Department of Housing and Community Development (“HCD”) identifying select provisions of the City’s ADU ordinance that HCD maintained should be revised to comply with state ADU law. Staff responded in December 2024, and agreed to incorporate HCD’s requested revisions into this effort (HCD’s letter and the City’s response are provided in Attachment 2). Generally speaking, HCD’s comments related to clarifying recent changes to state law (e.g., that owner occupancy is required for a JADU but not for an ADU), updating the statutory cross-references, and removing the deed restriction requirement for ADUs (while continuing to require one for JADUs, as required by Gov. Code section 66333).
On January 21, 2025, the Planning Commission conducted a public hearing and after taking public testimony, it discussed the matter and voted (3-0) (Manalo absent) recommending that the City Council adopt the proposed Ordinance. The Planning Commission raised concerns regarding parking impacts on neighborhoods resulting from developing Accessory Dwelling Units.
ANALYSIS:
AB 2533 – Unpermitted ADUs and JADUs
Subject to limited exceptions, existing state law prohibits a city from denying a permit to legalize an unpermitted ADU that was constructed before January 1, 2018, if the denial is based on the ADU not complying with applicable building, state, or local ADU standards. One exception allows a city to deny a permit to legalize if the city makes a written finding that correcting the violation is necessary to protect the health and safety of the public or the occupants of the structure.
AB 2533 changes this by: (1) expanding the above prohibition to also include JADUs; (2) moving the constructioncutoff date from January 1, 2018, to January 1, 2020; and (3) replacing the above exception with a requirement that local agencies find that correcting the violation is necessary to comply with the standards specified in Health and Safety Code section 17920.3 (Substandard Buildings). (See amended Gov. Code, § 66332(a)–(f).) SB 1211 – Replacement Parking Requirements; Multifamily ADUs Replacement Parking
Existing state law prohibits the City from requiring off-street parking spaces to be replaced when a garage, carport, or covered parking structure is demolished in conjunction with the construction of, or conversion to, an ADU.
SB 1211 amends this prohibition to now also prohibit a city from requiring replacement parking when an uncovered parking space is demolished for or replaced with an ADU. (See amended Gov. Code, § 66314(d)(11).) Multifamily ADUs
SB 1211 further defines livable space in connection with converted ADUs inside a multifamily dwelling structure.
Existing state law requires the City to ministerially approve qualifying building-permit applications for ADUs within “portions of existing multifamily dwelling structures that are not used as livable space, including, but not limited to, storage rooms, boiler rooms, passageways, attics, basements, or garages ….” The term “livable space” is not defined by existing state ADU law.
SB 1211 changes this by adding a new definition: “‘Livable space’ means a space in a dwelling intended for human habitation, including living, sleeping, eating, cooking, or sanitation.” (See amended Gov. Code, § 66313(e).) SB 1211 also increases the number of detached ADUs that lots with an existing multifamily dwelling can have.
Existing state law allows a lot with an existing or proposed multifamily dwelling to have up to two detached ADUs.
Under SB 1211, a lot with an existing multifamily dwelling can have up to eight detached ADUs, or as many detached ADUs as there are primary dwelling units on the lot, whichever is less. (See amended Gov. Code, § 66323(a)(4)(A)(ii).) SB 1211 does not alter the number of ADUs that a lot with a proposed multifamily dwelling can have — the limit remains at two. (See amended Gov. Code, § 66323(a)(4).) Next Steps & Recommendation
Both AB 2533 and SB 1211 took effect on January 1, 2025. On November 18, 2024, the City Council adopted Urgency Ordinance No. 24-962U (“Urgency Ordinance”), which took immediate effect and amended the City’s ADU ordinance to comply with AB 2533 SB 1211. The code amendments provided in the attached ordinance (Exhibit A to Attachment 1) are near identical to the code amendments provided in the Urgency Ordinance, with the exception that the attached ordinance includes the minor revisions requested by HCD and additional clarifying staff-generated edits (e.g., adding subsection identifiers to the definitions section).
Adopting this proposed ordinance will amend Title 9, Chapter 2, Article 45, of the City of Artesia Municipal Code to ensure that the City’s ADU ordinance complies with recent changes in state law, address HCD’s comments, and incorporates other minor staff-generated revisions aimed at augmenting clarity for the benefit of staff and the general public. For these reasons, staff is recommending that the City Council adopt the proposed ordinance.
Environmental Review
Under California Public Resources Code section 21080.17, CEQA does not apply to the adoption of an ordinance by a city or county implementing the provisions of Article 2 of Chapter 13 of Division 1 of Title 7 of the Government Code, which is California’s ADU law and which also regulates JADUs, as defined by section 66313. Therefore, the adoption of the proposed ordinance is statutorily exempt from CEQA in that it implements state ADU law Public Notice
Notice of the public hearing was published in the Press Telegram on January 30, 2025 in accordance with Government Code section 65090.
FISCAL IMPACT:
There will be no direct fiscal impact associated with this code amendment.
RECOMMENDED COUNCIL ACTION:
The Planning Commission recommends the City Council waive full reading and introduce, by title only, Ordinance No. 25-963, An Ordinance of the City Council of the City of Artesia, California, Amending Title 9, Chapter 2, Article 45 of the Artesia Municipal Code Relating to Accessory Dwelling Units and Junior Accessory Dwelling Units to Comply with Recent Changes in State Law, and Finding the Action to be Statutorily Exempt from the California Environmental Quality Act (CEQA) Under Public Resources Code Section 21080.17.
Attachments
Ordinance 25-963.pdf
Ordinance 25-963 - Exhibit A-1
Planning Commission Resolution No. 2025-01P.pdf
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ORDINANCE NO. 25-963
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
ARTESIA, CALIFORNIA, AMENDING TITLE 9, CHAPTER 2,
ARTICLE 45 OF THE ARTESIA MUNICIPAL CODE RELATING TO
ACCESSORY DWELLING UNITS AND JUNIOR ACCESSORY
DWELLING UNITS TO COMPLY WITH RECENT CHANGES IN
STATE LAW, AND FINDING THE ACTION TO BE STATUTORILY
EXEMPT FROM THE CALIFORNIA ENVIRONMENTAL QUALITY
ACT (CEQA) UNDER PUBLIC RESOURCES CODE § 21080.17
WHEREAS, the City of Artesia, California (“City”) is a municipal corporation, duly organized under the California Constitution and laws of the State of California; and WHEREAS, state law authorizes cities to act by ordinance to provide for the creation and regulation of accessory dwelling units (“ADUs”) and junior accessory dwelling units (“JADUs”); and
WHEREAS, in recent years, the California Legislature has approved, and the Governor has signed into law, numerous bills that, among other things, amend various sections of the Government Code to impose new limits on local authority to regulate ADUs and JADUs; and
WHEREAS, in 2024, the California Legislature approved, and the Governor signed into law, Assembly Bill 2533 (“AB 2533”) and Senate Bill 1211 (“SB 1211”), which further amend state ADU law; and
WHEREAS, AB 2533 and SB 1211 took effect on January 1, 2025, and for the City’s ADU ordinance to remain valid, it must be amended to reflect the requirements of AB 2533 and SB 1211; and
WHEREAS, on November 18, 2024, the City Council adopted Urgency Ordinance No. 24-962U (“Urgency Ordinance”), which took immediate effect and amended the City’s ADU ordinance to comply with AB 2533 SB 1211; and
WHEREAS, on November 19, 2024, the Planning Commission conducted a duly noticed public hearing on Ordinance No. 25-963 (i.e., this ordinance and hereafter the “Ordinance”). The code amendments attached thereto were identical to the code amendments adopted by the City Council via the Urgency Ordinance. Following the public hearing, the Planning Commission voted to recommend that the City Council adopt the Ordinance; and
WHEREAS, on November 25, 2024, the City received correspondence from the California Department of Housing and Community Development (“HCD”) identifying select provisions of the City’s ADU ordinance that HCD maintained should be revised to comply with state ADU law. Staff responded in December 2024, and agreed to incorporate HCD’s requested revisions into the Ordinance; and 2 of 3
WHEREAS, on January 21, 2025, the Planning Commission conducted a duly noticed public hearing on the updated Ordinance. Following the public hearing the Planning Commission voted to recommend that the City Council adopt the updated Ordinance; and
WHEREAS, on February 10, 2025, the City Council held a duly-noticed public hearing to consider the Ordinance, including: (1) the public testimony and agenda reports prepared in connection with the Ordinance, (2) the policy considerations discussed therein, and (3) the consideration and recommendations by the Planning Commission; and
WHEREAS, all legal prerequisites to the adoption of the Ordinance have occurred.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARTESIA DOES ORDAIN AS FOLLOWS:
SECTION 1. Recitals. The recitals set forth above are true and correct and are hereby adopted as findings in support of this Ordinance as if fully set forth herein.
SECTION 2. CEQA. Under California Public Resources Code section 21080.17, the California Environmental Quality Act (“CEQA”) does not apply to the adoption of an ordinance by a city or county implementing the provisions of Article 2 of Chapter 13 of Division 1 of Title 7 of the California Government Code, which is California’s ADU law and which also regulates JADUs, as defined by section 66313. Therefore, adoption of the Ordinance is statutorily exempt from CEQA in that it implements state ADU law.
SECTION 3. General Plan. The City Council hereby finds that the adoption of the Ordinance is consistent with the General Plan as a matter of law under Government Code section 66314(c).
SECTION 4. Code Amendment. Sections 9-2.4501, 9-2.4502, 9-2.4503, 9-2. 4504, 9-2.4505, 9-2.4506, and 9-2.4508 of the Artesia Municipal Code are hereby amended as provided in Exhibit “A-1,” with additions shown in underline and deletions in strikethrough, attached hereto and incorporated herein by reference. This Ordinance only amends select provisions within the sections listed above; all remaining provisions of Title 9, Chapter 2, Article 45 of the Artesia Municipal Code that are not amended by this Ordinance shall remain unchanged.
SECTION 5. Effective Date. This Ordinance shall become effective 30 days after the Council adopts this Ordinance.
SECTION 6. Severability. Should any provision of this Ordinance, or its application to any person or circumstance, be determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Ordinance or the application of this Ordinance to any other person or circumstance, and, to that end, the provisions hereof are severable.
The City Council of the City of Artesia declares that it would have adopted all the provisions of this Ordinance that remain valid if any provisions of this ordinance are declared invalid.
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SECTION 7. Adoption, Certification, and Publication. The City Clerk of the City of Artesia shall certify the passage and adoption of this Ordinance and shall cause the same, or a summary thereof, to be published and/or posted in the manner required by law.
SECTION 8. Record of Proceedings. The documents and materials associated with this ordinance that constitute the record of proceedings on which these findings are based are located at 18747 Clarkdale Avenue, Artesia, California, 90701. The City Clerk is the custodian of the record of proceedings.
SECTION 9. Submittal to HCD. In accordance with Government Code section 66326, staff is hereby directed to submit a copy of this Ordinance to HCD within 60 days after adoption.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Artesia, California, at a regular meeting of the City Council held on the ____ day of _____, 2025.
CITY OF ARTESIA:
________________________________
ALI TAJ, MAYOR
ATTEST:
__________________________________
JENNIFER ALDERETE, CITY CLERK
APPROVED AS TO FORM:
__________________________________
BEST BEST & KRIEGER, CITY ATTORNEY
65344.00030\42792764.2
1 EXHIBIT “A-1”
Title 9, Chapter 2, Article 45 – Accessory Dwelling Units (Deletions in strikethrough and additions underlined)
§ 9-2.4501 Purpose.
The purpose of this section is to allow and regulate accessory dwelling units (ADUs) and junior accessory dwelling units (JADUs) in compliance with California Government Code Sections 65852.2 and 65852.22Chapter 13 of Division 1 of Title 7 of the California Government Code. § 9-2.4502 Effect of Conforming.
An ADU or JADU that conforms to the standards in this section will not be:
(a) Deemed to be inconsistent with the city’s general plan and zoning designation for the lot on which the ADU or JADU is located.
(b) Deemed to exceed the allowable density for the lot on which the ADU or JADU is located.
(c) Considered in the application of any local ordinance, policy, or program to limit residential growth.
(d) Required to correct a nonconforming zoning condition, as defined in Section 9-
2.4503(g) 9-2.4503. This does not prevent the City from enforcing compliance with applicable building standards in accordance with Health and Safety Code section 17980.12.
§ 9-2.4503 Definitions.
As used in this article, terms are defined as follows:
…
“Livable space” means a space in a dwelling intended for human habitation, including living, sleeping, eating, cooking, or sanitation. …
§ 9-2.4504 Approvals.
The following approvals apply to ADUs and JADUs under this section:
(a) Building-permit Only. If an ADU or JADU complies with each of the general requirements in Section 9-2.4505, it is allowed with only a building permit in the following scenarios:
65344.00030\42792764.2
2 (1) Converted on Single-family Lot: One ADU and one JADU on a lot with a proposed or existing single-family dwelling on it, where the ADU or JADU:
(i) Is either: within the space of a proposed single-family dwelling; within the existing space of an existing single-family dwelling; or (in the case of an ADU only) within the existing space of an accessory structure, plus up to 150 additional square feet if the expansion is limited to accommodating ingress and egress; and (ii) Has exterior access that is independent of that for the single-family dwelling; and
(iii) Has side and rear setbacks sufficient for fire and safety, as dictated by applicable building and fire codes.
(iv) The JADU complies with the requirements of Government Code Section 65852.22 Sections 66333 through 66339.
…
(4) Limited Detached on Multifamily Lot: No more than two detached ADUs on a lot that has an existing or with a proposed multifamily dwelling, or up to eight detached ADUs on a lot with an existing multifamily dwelling, if each detached ADU satisfies both all of the following limitations:
(i) The side- and rear-yard setbacks are at least four feet. If the existing multifamily dwelling has a rear or side yard setback of less than four feet, the city will not require any modification to the multifamily dwelling as a condition of approving the ADU. (ii) The peak height above grade does not exceed the applicable height limit provided in Section 9-2.4505(b).
(iii) If the lot has an existing multifamily dwelling, the quantity of detached ADUs does not exceed the number of primary dwelling units on the lot.
§ 9-2.4505 General ADU and JADU Requirements.
The following requirements apply to all ADUs and JADUs that are approved under Section 9-
2.4504(a) or (b):
(a) Zoning.
(1) An ADU subject only to a building permit under Section 9-2.4504(a) may be created on a lot in a Residential or Mixed-Use Zone. 65344.00030\42792764.2
3 (2) An ADU or JADU subject to an ADU permit under Section 9-2.4504(b) may be created on a lot that is zoned to allow single-family dwelling residential use or multifamily dwelling residential use. (3) In accordance with Government Code Section 66333(a), a JADU may only be created on a lot zoned for single-family residences. …
(e) No Separate Conveyance. An ADU or JADU may be rented, but, except as otherwise provided in Government Code Section 65852.26 66341, no ADU or JADU may be sold or otherwise conveyed separately from the lot and the primary dwelling (in the case of a single-family lot) or from the lot and all of the dwellings (in the case of a multifamily lot).
…
(h) Deed Restriction. Prior to issuance of a certificate of occupancy for an ADU or JADU, a deed restriction must be recorded against the title of the property in the County Recorder’s office and a copy filed with the Director of Community Development. The deed restriction must run with the land and bind all future owners. The form of the deed restriction will be provided by the City and must provide that:
(1) Except as otherwise provided in Government Code Section 65852.26 66341, the ADU or JADU may not be sold separately from the primary dwelling.
…
§ 9-2.4506 Specific ADU Requirements.
The following requirements apply only to ADUs that require an ADU permit under Section 9-
4.4504(b).
…
(e) Passageway. No passageway, as defined by Section 9-2.4503(h)(i), is required for an ADU.
(f) Parking.
(1) No Parking Required. California Government Code Section 65852.2 66322 prohibits the City from requiring an off-street parking space for an ADU that is located within 1/2 mile walking distance of public transit. All lots in the City that are eligible for the creation of an ADU subject to this section are located within 1/2 mile walking distance of public transit. 65344.00030\42792764.2
4 Consequently, no off-street parking is required for an ADU subject to this subsection.
(2) No Replacement. When a garage, carport, or covered parking structure, or uncovered parking space is demolished in conjunction with the construction of an ADU or converted to an ADU, those off-street parking spaces are not required to be replaced.
(g) Architectural Requirements.
(1) The materials and colors of the exterior walls, roof, and windows and doors must match be the appearance ofsame as those of the primary dwelling.
…
(6) Windows and doorsNo window or door of the ADU may not have a direct line of sight to an adjoining residential property. FencingEach window and door must either be located where there is no direct line of sight or screened using fencing, landscaping, or privacy glass may be used to provide screening and to prevent a direct line of sight.
…
§ 9-2.4508 Nonconforming Zoning Code Conditions, Building Code Violations, and Unpermitted Structures.
(a) Generally. The city will not deny an ADU or JADU application due to a nonconforming zoning condition, building code violation, or unpermitted structure on the lot that does not present a threat to the public health and safety and that is not affected by the construction of the ADU or JADU. (b) Unpermitted ADUs and JADUs constructed before 20182020. (1) Permit to Legalize. As required by state law, the City may not deny a permit to legalize an existing but unpermitted ADU or JADU that was constructed before January 1, 20182020, if denial is based on either of the following grounds:
(i) The ADU or JADU violates applicable building standards, or (ii) The ADU or JADU does not comply with the State ADU or JADU law (Government Code Section 65852.2) or this ADU ordinance (Section 9-2.4501 et seq.).
(2) Exceptions.
65344.00030\42792764.2
5 (i) Notwithstanding Subsection (b)(1), the City may deny a permit to legalize an existing but unpermitted ADU or JADU that was constructed before January 1, 20182020, if the City makes a finding that correcting a violation is necessary to protect the health and safety of the public or of occupants of the structure comply with the standards specified in California Health and Safety Code section 17920.3.
(ii) Subsection (b)(1) does not apply to a building that is deemed to be substandard in accordance with California Health and Safety Code section 17920.3.
CITI OF ARTESIA
PLANNING COMMISSION
RESOLUTION N0. 2025-01P
A RESOLUTION OF THE PLANNING COMMISSION OF THE CITY
OF ARTESIA, CALIFORNIA, RECOMMENDING THAT THE CITY
COUNCIL ADOPT AN ORDINANCE AMENDING TITLE 9,
CHAPTER 2, ARTICLE 45 0F THE ARTESIA MUNICIPAL CODE
RELATING TO ACCESSORY DWELLING UNITS AND JUNIOR
ACCESSORY DWELLING UNITS TO COMPLY WITH RECENT
CHANGES IN STATE LAW, AND FINDING THE ACTION TO BE
STATUTORILY EXEMPT FROM CEQA UNDER PUBLIC
RESOURCES CODE § 21080.17
THE PLANNING COMMISSION OF THE CITY OF ARTESIA DOES
HEREBY FIND, ORDER AND RESOLVE AS FOLLOWS:
SECTION 1: The Planning and Zoning Law authorizes cities to act by ordinance to provide for the creation and regulation of accessory dwelling units ("ADUs") and junior accessory dwelling units ("JADUs").
SECTION 2: In recent years, the California Legislature has approved, and the Governor has signed into law, a number of bills that, among other things, amend various sections of the Government Code to impose new limits on local authority to regulate ADUs and JADUs.
SECTION 3: In 2024, the California Legislature approved, and the Governor signed into law, Assembly Bill 2533 ("AB 2533") and Senate Bill 1211 ("SB 1211 "), which further amend state ADU law.
SECTION 4: AB 2533 and SB 1211 took effect on January 1, 2025, and for the City's ADU ordinance to remain valid, it must be amended to reflect the requirements of AB 2533 and SB 1211.
SECTION 5: On November 18, 2024, the City Council adopted Urgency Ordinance No. 24-962U ("Urgency Ordinance"), which took immediate effect and amended the City's ADU ordinance to comply with AB 2533 SB 1211.
SECTION 6: On November 19, 2024, the Planning Commission conducted a duly noticed public hearing on Ordinance No. 2024-963 ("Regular ADU Ordinance"). The code amendments attached thereto are identical to the code amendments adopted by the City Council via the Urgency Ordinance. Following the public hearing, the Planning Commission voted to recommend that the City Council adopt the Regular ADU Ordinance.
1 SECTION 7: On November 25, 2024, the City received correspondence from the California Department of Housing and Community Development ("HCD") identifying select provisions of the City's ADU ordinance that HCD maintained should be revised to comply with state ADU law. Staff responded in December 2024, and agreed to incorporate HCD's requested revisions into the City's Regular ADU Ordinance.
SECTION 8: On January 21, 2025, the Planning Commission conducted a duly noticed public hearing on the updated Regular ADU Ordinance.
SECTION 9: The Planning Commission recommends that the City Council find that, under California Public Resources Code section 21080.17, the California Environmental Quality Act ("CEQA") does not apply to the adoption of an ordinance by a city or county implementing the provisions of Article 2 of Chapter 13 of Division 1 of Title 7 of the California Government Code, which is California's ADU law and which also regulates JADUs, as defined by section 66313. Therefore, adoption of the proposed ordinance is statutorily exempt from CEQA in that it implements state ADU law.
SECTION 10: The Planning Commission hereby finds that the adoption of the Ordinance is consistent with the General Plan as a matter of law under Government Code section 66314(c).
SECTION 11: Given the foregoing, and based on the entire record before the Planning Commission, the Planning Commission hereby recommends that the City Council adopt the ordinance attached hereto as Exhibit "A." SECTION 12: This Resolution shall become effective upon its adoption.
The Planning Clerk shall certify to the adoption of this Resolution and cause the same to be maintained in the permanent records of the City. 2 PASSED, APPROVED AND ADOPTED THIS 21s' DAY of JANUARY 2025. ":'c'!:vice-chair
ATTESTVicto/}Ea, Planning Clerk
ROLLCALLVOTE:
AYES:
NOES:
ABST AIN:
ABSENT:
COMMISSIONERS: BARCELOS, PATEL, DIAZ
COMMISSIONERS:
COMMISSIONERS:
COMMISSIONERS: MANALO
EXHIBIT A
PROPOSED ORDINANCE
4 EXHIBIT " A-1"
Title 9, Chapter 2, Article 45 - Accessory Dwelling Units (Deletions in strikethrough and additions underlined)
§ 9-2.4501 Purpose.
The purpose of this section is to allow and regulate accessory dwelling units (ADUs) and junior accessory dwelling units (JADUs) in compliance with California Government Code Sections 65852.2 and 65852.22Chapter 13 of Division 1 of Title 7 of the California Government Code. § 9-2.4502 Effect of Conforming.
An ADU or JADU that conforms to the standards in this section will not be:
(a) Deemed to be inconsistent with the city's general plan and zoning designation for the lot on which the ADU or JADU is located.
(b) Deemed to exceed the allowable density for the lot on which the ADU or JADU is located.
(c) Considered in the application of any local ordinance, policy, or program to limit residential growth.
(d)
§ 9-2.4503 Definitions.
As used in this article, terms are defined as follows:
(31 "Accessory dwelling unit or ADU" meansan attachedor a detachedresidential dwelling unit that provides complete independent living facilities for one or more persons and is located on a lot with a proposed or existing primary residence. An accessory dwelling unit also includes the following:
(1) An efficiency unit, as defined by Section 17958.1 of the California Health and Safety Code; and
(2) A manufactured home, as defined by Section 18007 of the California Health and Safety Code.
(:Q "Accessory structure" means a structure that is accessory and incidental to a dwelling located on the same lot.
(.Q "Complete independent living facilities" means permanent provisions for living, 1 65344.OO030\42792764.4
sleeping, eating, cooking, and sanitation on the same parcel as the single-family or multi-family dwelling is or will be situated.
(,ffl "Efficiency kitchen" means a kitchen that includes all of the following:
(l) A cooking facility with appliances.
(2) A food preparation counter and storage cabinets that are of a reasonable size in relation to the size of the JADU.
(3) "Junior accessory dwelling unit or JADU" means a residential unit that satisfies all of the following:
(1) It is no more than 500 square feet in size.
(2) It is contained entirely within an existing or proposed single-family structure. An enclosed use within the residence, such as an attached garage, is considered to be a part of and contained within the single-family structure.
(3) It includes its own separate sanitation facilities or shares sanitation facilities with the existing or proposed single-family structure. (4) If the unit does not include its own separate bathroom, then it contains an interior entrance to the main living area of the existing or proposed singlefamily structure in addition to an exterior entrance that is separate from the main entrance to the primary dwelling.
(5) It includes an efficiency kitchen, as defined in Subsection (d). (.Q "Livable space" means a space in a dwelling intended for human habitation, including living, sleeping, eating, cooking, or sanitation. (3d Living area" means the interior habitable areaof a dwelling unit, including basements and attics, but does not include a garage or any accessory structure. % "Nonconforming zoning condition" means aphysical improvement on a property that does not confortn with current zoning standards.
(3 "Passageway" means a pathway that is unobstructed clear to the sky and extends from a street to one entrance of the ADU or JADU.
(,3) "Proposed dwelling" means a dwelling that is the subject of a permit application and that meets the requirements for permitting.
(:j5) "Public transit" means a location, including, but not limited to, a bus stop or train station, where the public may access buses, trains, subways, and other forms of transportation that charge set fares, run on fixed routes, and are available to the 2 65344 0003m42792764 4
public.
§ 9-2.4504 Approvals.
The following approvals apply to ADUs and JADUs under this section:
(a) Building-permit Only. If an ADU or JADU complies with each of the general requirements in Section 9-2.4505, it is allowed with only a building permit in the following scenarios:
(1) Converted on Single-family Lot: One ADU and one JADU on a lot with a proposed or existing single-family dwelling on it, where the ADU or JADU:
(i) Is either: within the space of a proposed single-family dwelling; within the existing space of an existing single-family dwelling; or (in the case of an ADU only) within the existing space of an accessory structure, plus up to 150 additional square feet if the expansion is limited to accommodating ingress and egress; and (ii) Has exterior access that is independent of that for the single-family dwelling; and
(iii) Has side and rear setbacks sufficient for fire and safety, as dictated by applicable building and fire codes.
(iv) The JADU complies with the requirements of Government Code Scction 65852.22 Scctions 66333 through 66339.
(2) Limited Detached on Single-Family Lot. One detached, new construction ADU on a lot with a proposed or existing single-family dwelling (in addition to any JADU that might otherwise be established on the lot under Subsection (a)(l)(i) above), if the detached ADU satisfies each of the following limitations:
(i) The side- and rear-yard setbacks are at least four feet. (ii) The total floor area is 800 square feet or smaller. (iii) The peak height above grade does not exceed the applicable height limit in Section 9-2.4505(b) below.
(3) Converted on Multi-Family Lot. One or more ADUs within portions of existing multi-family dwelling structures that are not used as livable space, including, but not limited to, storage rooms, boiler rooms, passageways, attics, basements, or garages, if each converted ADU complies with State building standards for dwellings. Under this subsection, at least one converted ADU is allowed within an existing multi-family dwelling, up to 3 65344 00030'l42792764 4
a quantity equal to 25% of the existing multi-family dwelling units. (4) Limited Detached on Multifamily Lot: No more than two detached ADUs on a lot that has an cxisting or proposed multifamily dwellin to eight detached ADUs on a lot with an existing multifamily dwelling, if each detached ADU satisfies all of the following limitations:
(i) The side- and rear-yard setbacks are at least four feet. If the existing multifamily dwelling has a rear or side yard setback of less than four feet, the city will not require any modification to the multifamily dwelling as a condition of approving the ADU. (ii) The peak height above grade does not exceed the applicable height limit provided in Section 9-2.4505(b).
(iii) If the lot has an existing multifamily dwelling, the quantity of detached ADUs does not exceed the number of primary dwelling units on the lot.
(b) ADUPermit.
(1) Except as allowed under Subsection (a) above, no ADU may be created without a building permit and an ADU permit in compliance with the standards set forth in Sections 9-2.4505 and 9-2.4506.
(2) The City may charge a fee to reimburse it for costs incurred in processing ADU permits, including the costs of adopting or amending the City's ADU ordinance. The ADU permit processing fee is determined by the Director of Community Development and approved by the City Council by resolution.
(c) Process and Timing.
(l) An ADU pertnit is considered and approved ministerially, without discretionary review or a hearing.
(2) The City must approve or deny an application to create an ADU or JADU within 60 days from the date that the City receives a completed application. If the City has not approved or denied the completed application within 60 days, the application is deemed approved unless either:
(i) The applicant requests a delay, in which case the 60 day time period is tolled for the period of the requested delay; or (ii) When an application to create an ADU or JADU is submitted with a permit application to create a new single-family or multi-family dwelling on the lot, the City may delay acting on the permit 4 65344 00030S42792764 4
application for the ADU or JADU until the City acts on the permit application to create the new single-family or multi-family dwelling, but the application to create the ADU or JADU will still be considered ministerially without discretionary review or a hearing.
(3) If the City denies an application to create an ADU or JADU, the City must provide the applicant with comments that include, among other things, a list of all the defective or deficient items and a description of how the application may be remedied by the applicant. Notice of the denial and corresponding comments must be provided to the applicant within the 60 day time period established by Subsection (c)(2) above. (4) A demolition permit for a detached garage that is to be replaced with an ADU is reviewed with the application for the ADU and issued at the same time.
§ 9-2.4505 General ADU and JADU Requirements.
The following requirements apply to all ADUs and JADUs that are approved under Section 9-
2.4504(a) or (b):
(a) Zoning.
(l) An ADU subject only to a building permit under Section 9-2.4504(a) may be created on a lot in a Residential or Mixed-Use Zone. (2) An ADU or JADU subject to an ADU permit under Section 9-2.4504(b) may be created on a lot that is zoned to allow single-family dwelling residential use or multifamily dwelling residential use. (3) In accordance with Government Code Section 66333(a). a JADU may only be created on a lot zoned for single-family residences. (b) Height.
(1) Except as otherwise provided by the subsections below, a detached ADU created on a lot with an existing or proposed single-family or multi-family dwelling unit may not exceed 16 feet in height.
(2) A detached ADU may be up to 18 feet in height if it is created on a lot with an existing or proposed single-family or multi-family dwelling unit that is located within 1/2 mile walking distance of a major transit stop or a high quality transit corridor, as those terms are defined in Section 21155 of the Public Resources Code, and the ADU may be up to two additional feet in height (for a maximum of 20 feet) if necessary to accommodate a roof 5 65344 00030S42792764 4
pitch on the ADU that is aligned with the roof pitch of the primary dwelling umt.
(3) A detached ADU created on a lot with an existing or proposed multifamily dwelling that has more than one story above grade may not exceed 18 feet in height.
(4) An ADU that is attached to the primary dwelling may not exceed 25 feet in height or the height limitation imposed by the underlying zone that applies to the primary dwelling, whichever is lower. Notwithstanding the foregoing, ADUs subject to this Subsection (b) may not exceed two stories.
(5) For purposes of this Subsection (b), height is measured above existing legal grade to the peak of the structure.
(c) Fire Sprinklers.
(l) Fire sprinklers are required in an ADU if sprinklers are required in the primary residence.
(2) The construction of an ADU does not trigger a requirement for fire sprinklers to be installed in the existing primary dwelling. (d) Rental Term. No ADU or JADU may be rented for a term that is shorter than 30 days. This prohibition applies regardless of when the ADU or JADU was created. (e) No Separate Conveyance. An ADU or JADU may be rented, but, except as otherwise provided in Government Code Section . 6, no ADU or JADU may be sold or otherwise conveyed separately from the lot and the primary dwelling (in the case of a single-family lot) or from the lot and all of the dwellings (in the case of a multifamily lot).
Septic System. If the ADU or JADU will connect to an onsite wastewatertreatment system, the owner must include with the application a percolation test completed within the last five years or, if the percolation test has been recertified, within the last 10 years.
(g) Owner Occupancy. As required by State law, all JADUs are subiect to an owneroccupancy requirement. A natural person with legal or equitable title to the property must reside on the property, in either the primary dwelling or JADU. as the person's legal domicile and permanent residence. However, the owneroccupancv requirement in this Subsection (qi does not applv if the property is 6 65344 00030\42792764 4
entirely owned by another governmental agency, land trust, or housing organization.
(1) .'inADU that is pctmittcd aftcr January 1, 2020, but bcforc January 1, 2025, is not subjcct to any owner occupancy rcquircmcnt. (2) Unlcss applicablc law rcquircs othcrwisc, all,'tDUs that arc pcrmittcd on or after January 1, 2025, arc subject to an owner occupancy rcquircmcnt. ,'\. natural pcrson with lcgal or cquitablc titlc to thc propcrty must rcsidc on the propcrty must rcsidc on the property as thc parson's lcgal domicilt:i and pcrmancnt rcsidcncc.
(3) z'is rcquircd by Statc law, all J,'iD{Js are subjcct to an owncr occupancy rcquircmcnt.,'i natural pcrson with lcgal or cquitablc titlc to thc propcrty must rcsidc on the property, in cithcr thc primary dwelling or JitDU, as thc pcrson's lcgal domicilc and pcrmancnt rcsidcncc. Howcvcr, thc owncr occupancy rcquircmcnt in this Subsection (g) does not apply if the propcrty is cntircly owncd by anothcr govcrnmcntal agcncy, land trust, or housing organization.
(h) Deed Restriction. Prior to issuance of a certificate of occupancy for an.'iDU or a JADU, a deed restriction must be recorded against the title of the property in the County Recorder's office and a copy filed with the Director of Community Development. The deed restriction must run with the land and bind all future owners. The form of the deed restriction will be provided by the City and must provide that:
(l) Exccpt as othcn,visc providcd in Govcrnmcnt Codc Scction 65852.26 66341, the i'iDU Or Thc JADU may not be sold separately from the primary dwelling.
(2) The JADU is restricted to the approved size and to other attributes allowed by this section.
(3) The deed restriction runs with the land and may be enforced against future property owners.
(4) The deed restriction may be removed if the owner eliminates the JADU, as evidenced by, for example, removal of the kitchen facilities. To remove the deed restriction, an owner may make a written request of the Director, providing evidence that the JADU has in fact been eliminated. The Director may then determine whether the evidence supports the claim that the A JADU has been eliminated. Appeal may be taken from the Director's determination consistent with other provisions of this Code. If the JADU is not entirely physically removed, but is only eliminated by virtue of having a necessary component of an -M JADU removed, the remaining structure and improvements must otherwise comply with applicable provisions of this 7 65344 00030S42792764 4
Code.
(5) The deed restriction is enforceable by the Director or designee for the benefit of the City. Failure of the property owner to comply with the deed restriction may result in legal action against the property owner, and the City is authorized to obtain any remedy available to it at law or equity, including, but not limited to, obtaining an injunction enjoining the use of the -M; JADU in violation of the recorded restrictions or abatement of the illegal unit.
(i) Building and Safety.
(l) Must Comply with Building Code. Subject to this Subsection (i), all ADUs and JADUs must comply with all local Building Code requirements.
(2) No Change of Occupancy. Construction of an ADU does not constitute a Group R occupancy change under the local Building Code, as described in Section 310 of the California Building Code, unless the Building Official or Plan Check Engineer makes a written finding based on substantial evidence in the record that the construction of the ADU could have a specific, adverse impact on public health and safety. Nothing in this Subsection (i) prevents the City from changing the occupancy code of a space that was uninhabitable space or that was only permitted for nonresidential use and was subsequently converted for residential use in accordance with this section.
§ 9-2.4506 Specific ADU Requirements.
The following requirements apply only to ADUs that require an ADU permit under Section 9-
4.4504(€ 0b
(a) Maximum Size.
(1) The maximum size of a detached or attached ADU subject to this subsection is 850 square feet for a studio or one-bedroom unit and 1,000 square feet for a unit with two or more bedrooms.
(2) An attached ADU that is created on a lot with an existing primary dwelling is further limited to 50% of the floor area of the existing primary dwelling.
(3) Application of other development standards in this subsection, such as FAR or lot coverage, might further limit the size of the ADU, but no application of the percent-based size limit in subsection or of an FAR, front setback, lot coverage limit, or open space requirement may require the ADU to be less than 800 square feet.
8 65344 00030\42792764 4
(b) Setbacks.
(l) An ADU that is subject to Section 9-2.4506 must conform to a 25 foot front-yard setback, subject to Subsection (a)(3).
(2) An ADU that is subject to this section must conform to four foot side- and rear-yard setbacks.
(3) No setback is required for an ADU that is subject to Section 9-2.4506 if the ADU is constructed in the same location and to the same dimensions as an existing structure.
(c) Lot Coverage. 'No ADU subject to Section 9-2.4506 may cause the total lot coverage of the lot to exceed 50%, subject to Subsection (a)(3) above. (d) Minimum Open Space. No ADU subject to this Section 9-2.4506 may cause the total percentage of open space of the lot to fall below 50%, subject to Subsection (a)(3) above.
(e) Passageway. No passageway, asdefined by Section 9-2.4503%i, is required for an ADU.
Parking.
(1) No Parking Required. California Government Code Section 66322 prohibits the City from requiring an off-street parking space for an ADU that is located within 1/2 mile walking distance of public transit. All lots in the City that are eligible for the creation of an ADU subject to this section are located within 1/2 mile walking distance of public transit.
Consequently, no off-street parking is required for an ADU subject to this subsection.
(2) No Replacement. When a garage, carport, e+covered parking structure or uncovered parking space is demolished in conjunction with the construction of an ADU or converted to an ADU, those off-street parking spaces are not required to be replaced.
(g) Architectural Requirements.
(1) The materials and colors of the exterior walls, roof, and windows and doors must be thc appcarancc ofsamc as those of the primary dwelling.
(2) The roof slope must match that of the dominant roof slope of the primary dwelling. The dominant roof slope is the slope shared by the largest portion of the roof.
(3) The exterior lighting must be limited to down-lights or as otherwise 9 65344 00030S42792764 4
required by the Building or Fire Code.
(4) The ADU must have an independent exterior entrance, apart from that of the primary dwelling.
(5) The interior horizontal dimensions of an ADU must be at least 10 feet wide in every direction, with a minimum interior wall height of seven feet. (6) Windows and doorsNo window or door of the ADU may have a direct line of sight to an adjoining residential property. Each window and door must either be located where there is no direct line of sight or screened using fencing, landscaping, or privacy glass may bc uscd to provide scrccning andto prevent a direct line of sight. (7) All windows and doors in an ADU are less than 30 feet from a property line that is not a public right-of-way line must either be (for windows) clerestory with the bottom of the glass at least six feet above the finished floor, or (for windows and for doors) utilized frosted or obscure glass. (h) Landscape Requirements. Evergreen landscape screening must be planted and maintained between the ADU and adjacent parcels as follows:
At least one fifteen (15) gallon size plant shall be provided for every five linear feet of exterior wall. Alternatively, at least one twenty-four (24) inch box size plant shall be provided for every 10 linear feet of exterior wall.
(2) Plant specimens must be at least six feet tall when installed. As an alternative, a solid fence of at least six feet in height may be installed. (3) All landscaping must be drought-tolerant.
(i) Historical Protections. An ADU that is on or within 600 feet of real property that is listed in the California Register of Historic Resources must be located so as to not be visible from any public right-of-way.
§ 9-2.4507 Fees.
(a) Impact Fees.
No impact fee is required for an ADU that is less than 750 square feet in size. For purposes of this subsection, "impact fee" means a "fee" under the Mitigation Fee Act (Government Code Section 66000(b)) and a fee under the Quimby Act (Government Code Section 66477). "Impact fee" here does not include any connection fee or capacity charge for water or sewer SerVlCel
(2) Any impact fee that is required for an ADU that is 750 square feet or 10 65344 00030S42792764 4
larger in size must be charged proportionately in relation to the square footage of the primary dwelling unit (e.g., the floor area of the ADU, divided by the floor area of the primary dwelling, times the typical fee amount charged for a new dwelling).
(b) Utility Fees.
(1) If an ADU is constructed with a new single-family home, a separate utility connection directly between the ADU and the utility and payment of the normal connection fee and capacity charge for a new dwelling are required.
(2) Except as described in Subsection (b)(l), converted ADUs on a singlefamily lot that are created under Section 9-2.4504(a)(1) are not required to have a new or separate utility connection directly between the ADU and the utility. Nor is a connection fee or capacity charge required. (3) Except as described in Subsection (b)(l), all ADUs that are not covered by Subsection (b)(2) require a new, separate utility connection directly between the ADU and the utility.
(i) The connection is subject to a connection fee or capacity charge that is proportionate to the burden created by the ADU based on either the floor area or the number of drainage fixture units (DFU) values, as defined by the Uniform Plumbing Code, upon the water or sewer system.
(ii) The portion of the fee or charge that is charged by the City may not exceed the reasonable cost of providing this service.
§ 9-2.4508 Nonconforming Zoning Code Conditions, Building Code Violations, and Unpermitted Structures.
(a) Generally. The city will not deny an ADU or JADU application due to a nonconforming zoning condition, building code violation, or unpermitted structure on the lot that does not present a threat to the public health and safety and that is not affected by the construction of the ADU or JADU.
(b) UnpermittedADUsandJADUsconstructedbefore.
Permit to Legalize. As required by state law, the City may not deny a permit to legalize an existing but unpertnitted ADU or JADU that was constructed before January 1, 2020, if denial is based on either of the following grounds:
(i) The ADU or JADU violates applicable building standards, or 11 65344 00030\42792764 4
(ii) The ADU or JADU does not comply with4e State ADU or JADU law (Govcrnmcnt Code Section 65852.2) or this ADU ordinance (Section 9-2.4501 ).
(2) Exceptions.
Notwithstanding Subsection (b)(l), the City may deny a permit to legalize an existing but unpermitted ADU or JADU that was constructed before January 1, , if the City makes a
finding that correcting a violation is necessary to protcct the hcalth and safcty of thc public or of occupants of thc structurc with the standards specified in California Health and Safety Code section 17920.3.
(ii) Subsection (b)(l) does not apply to a building that is deemed to be substandard in accordance with California Health and Safety Code section 17920.3.
12 65344 00030142792764 4
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 10A.
TO: Mayor and Members of the City Council
SUBJECT: Transmittal of Annual Comprehensive Financial Report for Fiscal Year 2023-24 FROM: Jamie Murguia, Finance Manager
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
Abel Avalos, City Manager
RECOMMENDATION:
It is recommended that the City Council receive and file the Transmittal of Annual Comprehensive Financial Report for Fiscal Year 2023-24
BACKGROUND:
Annually, the Finance Department prepares and publishes the City’s Annual Comprehensive Financial Report (ACFR) following the completion of an independent and certified audit. The City's independent certified audit firm is Moss, Levy & Hartzheim LLP. The ACFR is an extensive report summarizing the financial activities of the City that occurred from July 1, 2023 through June 30, 2024.
The ACFR is prepared in compliance with the Governmental Accounting Standards Board (GASB) standards.
Pursuant to GASB guidelines, the City’s ACFR is divided into three sections: Introductory, Financial and Statistical.
The Introductory section contains a Letter of Transmittal from the City Manager. This letter includes a brief profile of the City, and the City's economic condition and outlook.
The Financial section contains the independent auditor’s report, Management’s Discussion & Analysis (MD&A), and the basic financial statements. The firm of Moss, Levy & Hartzheim LLP has issued an unmodified (“clean”) opinion on the financial statements for the fiscal year ended June 30, 2024. This means that their examination, testing and audit procedures allowed them to conclude that the financial statements present fairly, in all material respects, the financial position of the City. This is the best opinion that the City can receive from its auditors.
The MD&A provides a narrative of how the financial report is presented and key highlights of some of the changes in financial position. The MD&A also provides tables showing comparative information from fiscal year ending June 30, 2023 to June 30, 2024, including changes in net position (difference in assets and liabilities). The final section of the ACFR is the Statistical Section. This section presents data useful in analyzing the City’s financial and operational history for comparative purposes.
Staff will be submitting the ACFR for the fiscal year ended June 30, 2024 to the Government Finance Officer's Association (GFOA) for consideration of the Certificate of Achievement for Excellence in Financial Reporting (COA) Program. The Certificate is regarded as the highest form of recognition in governmental accounting and financial reporting, and would be a significant accomplishment for the City.
FISCAL IMPACT:
There is no fiscal impact associated with approval of this item.
RECOMMENDED COUNCIL ACTION:
It is recommended that the City Council receive and file the Transmittal of Annual Comprehensive Financial Report for Fiscal Year 2023-24
Attachments
Artesia ACFR Final 24.pdf
Annual Comprehensive
Financial Report
Fiscal Year Ended June 30, 2024
www.cityofartesia.us
CITY OF ARTESIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal Year Ended June 30, 2024
TABLE OF CONTENTS
I. INTRODUCTORY SECTION
Letter of Transmittal ....................................................................................................................... i Organization Chart .......................................................................................................................... v Principal Officials .......................................................................................................................... vi II. FINANCIAL SECTION
A. Independent Auditor’s Report ................................................................................................ 1 B. Management’s Discussion and Analysis (Unaudited) ............................................................ 5 C. Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position ............................................................................................. 15 Statement of Activities ................................................................................................. 16 Fund Financial Statements:
Governmental Funds:
Balance Sheet ......................................................................................................... 19 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ......................................................................... 20 Statement of Revenues, Expenditures, and Changes in Fund Balances................. 21 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................................................................................................... 22 Proprietary Funds:
Statement of Net Position ...................................................................................... 23 Statement of Revenues, Expenses, and Changes in Net Position .......................... 24 Statement of Cash Flows ...................................................................................... 25 Fiduciary Funds:
Statement of Fiduciary Net Position ...................................................................... 27 Statement of Changes in Net Position – Private-Purpose Trust Fund ................... 28 Notes to Basic Financial Statements……………………………………………………..29 D. Required Supplementary Information:
Schedule of Proportionate Share of Net Pension Liability – City Misc Plan .......... 59 Schedule of Pension Contributions – City Misc Plan .............................................. 60 Schedule of Changes in Total OPEB Liability and Related Ratios ......................... 61 Schedule of OPEB Employer Contributions ........................................................... 62 Note to Required Supplementary Information ........................................................ 63 General Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual ..................................................................... 64 Billboard Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual ..................................................................... 65
CITY OF ARTESIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal Year Ended June 30, 2024
TABLE OF CONTENTS
II. FINANCIAL SECTION (Continued)
E. Other Supplemental Information
Capital Projects Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual ..................................................................... 66 Nonmajor Governmental Funds
Combining Balance Sheet ............................................................................................ 67 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................................................................................... 69 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
State Gas Tax Special Revenue Fund .................................................................... 71 CDBG Special Revenue Fund ............................................................................... 72 Proposition A Special Revenue Fund .................................................................... 73 Proposition C Special Revenue Fund ..................................................................... 74 Air Quality Special Revenue Fund ......................................................................... 75 C.O.P.S. Grant Special Revenue Fund ................................................................... 76 Measure R Special Revenue Fund .......................................................................... 77 Measure W Special Revenue Fund ......................................................................... 78 CFD Special Revenue Fund ................................................................................... 79 Housing Authority Special Revenue Fund ............................................................. 80 Artesia Lighting District Special Revenue Fund ................................................... 81 Bicycle & Pedestrian Special Revenue Fund ......................................................... 82 Measure M Special Revenue Fund ........................................................................ 83 SB1 Special Revenue Fund .................................................................................... 84 Cal Fire Urban Grant Special Revenue Fund ......................................................... 85 Development Impact Fees Special Revenue Fund ................................................. 86 Metro TOD 4 Special Revenue Fund ..................................................................... 87 Parks and Recreation Grants Special Revenue Fund ............................................. 88 III. STATISTICAL SECTION
F. Description of Statistical Section
G. Financial Trends
Net Position by Component.................................................................................... 89 Changes in Net Position by Component ................................................................. 90 Fund Balances of Governmental Funds ................................................................. 92 Changes in Fund Balances of Governmental Funds .............................................. 93 H. Revenue Capacity
Governmental Activities Tax Revenues by Source ................................................ 95 Assessed Value of Taxable Property ...................................................................... 96 Assessed Value of Taxable Property by Use .......................................................... 97 Direct and Overlapping Property Tax Rates ........................................................... 98 Principal Property Taxpayers ................................................................................. 99 Property Tax Levies and Collections .................................................................... 100 III. STATISTICAL SECTION (Continued)
I. Debt Capacity
Ratios of Outstanding Debt by Type .................................................................... 101 Direct and Overlapping Bonded Debt .................................................................. 102 Legal Debt Margin ............................................................................................... 103 J. Demographic and Economic Information
Demographic and Economic Statistics ................................................................. 104 Principal Employers ............................................................................................. 105 K. Operating Information
Full Time Equivalent City Government Employees by Function/Program ............ 106 Capital Asset Statistics by Function ...................................................................... 107
THE CITY OF ARTESIA, CALIFORNIA
"Service Builds Tomorrow's Progress�
February 10, 2025
Honorable Mayor and City Council
City of Artesia
Artesia, California
18747 CLARKDALE AVENUE, ARTESIA, CALIFORNIA 90701
Telephone 562 / 865-6262
FAX 562 / 865-6240
The Comprehensive Annual Financial Report of the City of Artesia (City), California, for the year ended June 30, 2024 is hereby submitted. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the City. To the best of our knowledge, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position, results of operations and cash flows of the various funds of the City. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included.
The financial statements are the responsibility of the City's management. Completeness and reliability of the information contained in this report is based upon a comprehensive framework of internal controls that is established for this purpose. The costs of internal control should not exceed the anticipated benefits. The objective of internal controls is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements.
The Management's Discussion and Analysis (MD&A) interprets the financial reports by analyzing trends and by explaining changes, fluctuations, and variations in the financial data. In addition, the MD&A is intended to disclose any known significant events or decisions that affect the financial condition of the City. The MD&A complements this letter of transmittal and should be read in conjunction with it.
Independent Audit. City policy requires that its financial statements be audited by a certified public accountant. Moss, Levy & Hartzheim LLP, Certified Public Accountants and Consultants, have issued an unmodified ("clean") opinion on the City's financial statements for the fiscal year ended June 30, 2024. The auditor's report on the basic financial statements and required supplementary information is included in the financial section of this report.
The City is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of Amendments of 1996 and the U.S. Office of Management and Budget Circular A-133, Audits of State and Local Governments and Not for Profit Organizations. A separate single audit report includes the schedule of expenditures of federal awards, auditors' report on internal controls, and compliance with applicable laws and regulations. i
Profile of the City of Artesia
Incorporated in 1959, the City of Artesia is located nineteen miles southeast of downtown Los Angeles and 10 miles northeast of Long Beach. The City encompasses an area of approximately
1.6 square miles. There are three major retail areas, one industrial area, and a multi-story office park. The current population is 16,019 according to the State of California Depru1ment of Finance.
The City is a general law city. The City Council is composed of five members elected biannually at large to four-year alternating terms. The Mayor and Mayor Pro Tem are selected by the City Council.
The City has a Council/Manager form of government. The City Manager is appointed by the City Council to manage the daily affairs of the City and to implement policies established by the Council.
The City provides a full range of services including law enforcement (via a contract with the Los Angeles County Sheriff Department); construction and maintenance of arterials, streets and infrastructure; recreational services; public transportation; planning and economic development; housing; and administrative services. In addition to general municipal activities, the City provides refuse and recycling collection services (via a contract with CR&R, Inc.).
The Council is required to adopt a final budget by June 30th of each fiscal year. In Fiscal Year 2023-24, the Council adopted the annual budget on June 12, 2023, and the mid-year budget on February 12, 2024. The annual budget serves as the foundation for the City's financial planning and control. The budget is prepared by fund, program (e.g., public safety), and activity (e.g., law enforcement). This report includes all the funds of the City. The City Manager may appropriate resources up to $39,325 from budgeted funds. Expenditures above this threshold requires approval from the City Council.
In accordance with the reporting entity definition of the Governmental Accounting Standards Board, the City has included the Artesia Parking Authority and the Artesia Housing Authority in the financial report. The resources and activities of the Successor agency to the City of Al1esia Redevelopment Agency are reported in a separate Private-Purpose Trust Fund, which is also included in these financial statements.
Several state and county agencies and school districts provide services to the City, but do not meet the established criteria for inclusion, and accordingly are excluded from this repo11. ii
Economic Condition and Outlook
The prospects for the future of the City are good. The population has remained steady as shown:
Year fu!tlatim ftpllatioo G--<Mth
1<.W 10,CID
'2fJ1) 16,300 �,cm
aX)5 17,432 18,CID ___. I • 16,CID /--
• I • • I
�10 17,488 14,CID / �15 16,781 12,CID
'2fJ2fJ ? 16,4SO 10,CID
8,(ID
aJll 16,484 6,CID
aJ22 16,226 4,CID
aJ23 16,(})3 2,CID
0 aJ24 16,019 1cm am 2005 XHO �IS � Xl21 XJl.2 J)23 Xl24 Source: State of California Department of Finance
The City of Artesia incorporated on May 29, 1959 with the motto "Service Builds Tomorrow's Progress". In 1957, the community roads of Pioneer, South Street, and Artesia Boulevard were paved, two-lane roads. Over the years, the Public Works Department has maintained the City's roads and infrastructure. In Fiscal Year 2023-24, the City made infrastructure improvements to address street repairs, implement traffic calming measures, and remediate tripping hazards on sidewalks.
Much of the local development of the City before the l 950's was farm, orchard, or grazing lands.
In 1955, the Bradley-Burns Act was passed, which provided a one percent sales tax rebate for cities, to be distributed by the state. The sales and use tax has been the leading tax source in the City. In recent years, the City has been focused on diversifying the City's tax base to add additional revenue to provide resources with which to serve its residents.
The City's economy has always relied on sales tax as the prima1y revenue source to support the purposes of the City's government. Sales tax for Fiscal Year 2023-24 makes up more than onethird of the general fund revenues. A vibrant sector of the City's economy is the Restaurant and Hotel major business group. In 2024, the City continued its tradition of supporting small businesses, bolstering the local economy and encouraging patronage of local food establishments through its Restaurant Week program. Restaurant Week saw a 58% increase in participation from local restaurants, with 38 establishments participating, bringing in residents and visitors to experience Artesia's diverse cuisine. The City continues to work on attracting investors wishing to develop in Artesia, and the City hosted workshops with developers on proposed mixed-use projects on Pioneer Boulevard and South Street, to lay the groundwork for future economic growth.
The City is included in the Los Angeles-Long Beach Metropolitan Statistical Area. The following table summarizes the civilian labor force, employment and unemployment, and employment rate in the County and the City for calendar years 2020 through November, 2024:
iii
LOS ANGELES COUNTY AND CITY OF ARTESIA STATISTICAL AREA Civilian Labor Force, Employment, Unemployment and Unemployment Rate Annual Averages (000's) <
1 >
2020 2021 2022 2023
County 91v County 91v County 91v County
Civilian Labor Force (2) 4,869 7.70 5,009 7.80 4,948 7.60 4,968 Employment 4,363 6.90 4,647 7.10 4,724 7.20 4,743
Unemployment 506 0.80 363 0.70 224 0.40 224
Unemployment Rate 10.40% 10.20% 7.20% 9.10% 4.50% 5.70% 4.50% <
1 > Not seasonally adjusted.
91v
7.70 7.20
0.40 5.70%
<
2 > Labor force data is by place ofresidence; includes self-employed individuals, unpaid family workers, household domestic workers, and workers on strike.
13.00%
12.00%
11.00%
10.00%
9.00%
8.00%
7.00%
6.00%
5.00%
4.00%
3.00%
2.00%
2020
Unemployment Rate
Artesia versus LA County
2021 2022 2023
� Los Angeles County ---City of Artesia
2024
Source: Labor Market Information Division of the California State Employment Development Department. 2024
County
5,042
4,749
294
5.80%
The City's average unemployment rate has been consistently lower than the Los Angeles County area average.
The preparation of the Annual Comprehensive Financial Report was made possible by the dedicated service of the entire staff of the Finance Department. We wish to thank all government departments for their assistance in providing the data necessary to prepare this report. Credit is also due to the Mayor and City Council for their support in maintaining the highest standards of professionalism in the management of the City of Artesia's finances.
Abel Avalos
City Manager
iv
91v
7.80 7.20
0.60 7.30%
Admin. Services
-
Deputy City Manager
(4)
- Management Analyst
-
-
-
City of Artesia Organizational Chart
Council member
Public Works
PW Manager
(1)
Admin Analyst
(1)
Lead Maintenance
Specialist
(2)
Maintenance
Specialist I
(3)
Maintenance Worker
II
Finance Degartment
-
Finance Manager
(1)
- Management Analyst
(1) - Sr. Accountant
(1) - Accounting Tech II
Councilmember
City Clerk
Special Projects
Manager
-
Mayor Mayor Pro Tern Council member
City Manager City Attorney
Admin Secretary
Human Resources Com. Develogment
HR Manager CD Director
(2) (1)
(1)
Admin Assistant Planning Manager
-- Code Compliance
Supervisor
I
(1) (3)
Assistant Planner - Code Compliance
Officer
(3) - (PT) Parking
Enforcement Officer
Parks & Rec
Parks & Rec Mngr
I
Parks & Rec
Supervisor
(2)
Recreation Program -
Coordinator
(1)
- Parks& Rec Leader
II
(5)
(PT) Parks & Rec --
Leader I
(1)
(FT) p arks & Rec
Leader I
v
vi
CITY OF ARTESIA, CALIFORNIA
List of Principal Officials
2023-2024
Elected Officials Term Expires
Mayor:
Monica Manalo November 2024
Mayor Pro Tem:
Tony Lima November 2024
Council Members:
Ali Taj November 2026
Rene Trevino November 2026
Melissa Ramoso November 2026
Administrative Staff Date of Hire
Interim City Manager: *
Melissa Burke June 2022
Acting Deputy City Manager/Finance Manager:
Jamie Murguia June 2022
City Attorney: *
HongDao Nguyen December 2020
City Clerk:
Jennifer Alderete June 2022
City Treasurer:
Jamie Murguia June 2023
Fire Chief: **
Anthony C. Marrone February 2023
Sheriff: ***
Robert G. Luna November 2022
Community Development Director:
Okina Dor June 2010
* Appointed by City Council
** Appointed by Los Angeles County Fire District
*** Appointed by Los Angeles County Sheriff Department
PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 WILSHIRE BLVD., SUITE 800 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90211 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.670.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com
WILSON LAM, CPA
INDEPENDENT AUDITOR'S REPORT
To the Members of the City Council
City of Artesia, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Artesia, California as of and for the fiscal year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Artesia, California, as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows thereof, for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and those standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS 2 Auditor's Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages xx through xx, Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – General Fund, and the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual –Billboard Special Revenue Fund, Schedule of Changes in the Net Pension Liability and Related Ratios, Schedule of Pension Contributions, Schedule of Changes in Total OPEB Liability and Related Ratios, and Schedule of OPEB Employer Contributions on pages 59 through 65 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.
We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Artesia’s basic financial statements. The Budgetary Comparison Schedule for the major Capital Projects fund; the Combining Financial Statements, and individual Budgetary Comparison Schedules for the Nonmajor Governmental Funds listed in the table of contents are presented for purposes of additional analysis and are not required parts of the basic financial statements.
The major Capital Projects fund, the Combining Financial Statements, and individual Budgetary Comparison Schedules for the Nonmajor Governmental Funds are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 22, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance.
That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
MOSS, LEVY & HARTZHEIM, LLP
Culver City, CA
January 22,2025
4 This page intentionally left blank.
5 Management's Discussion and Analysis
As management of the City of Artesia, we offer readers of the City of Artesia’s financial statements this narrative overview and analysis of the financial activities of the City of Artesia for the fiscal year ended June 30, 2024.
Financial Highlights
• The assets and deferred outflows of resources of the City of Artesia exceeded its liabilities and deferred inflows of resources at the close of the fiscal year by $44,716,437 (net position). The Governmental Activities have unrestricted net position of $6,281,938, which may be used to meet the government's ongoing obligations to residents and creditors.
• The City’s net position for governmental activities increased by $6,506,485 over the prior fiscal year. • The City’s net position for business-type activities decreased by $1,223,434 over the prior fiscal year. This was related to the consolidation of operations from the enterprise funds into the General Fund. • The total cost of all City activities was $16,910,856 for the current fiscal year. Net cost of all activities was $8,266,564.
• As of June 30, 2024, the City of Artesia’s governmental funds reported combined ending fund balances of $25,683,976, an increase of $3,995,727 in comparison to the prior fiscal year. Approximately 31% of this amount is committed or assigned to indicate that it is not available because it has been set aside for projects or specific purposes. Another 39% is legally restricted by resolution or 3rd party covenants. • As of June 30, 2024, the unassigned fund balance for all governmental funds was $6,907,041.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City of Artesia’s basic financial statements. The basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. The report also contains other supplementary information and required supplementary information in addition to the basic financial statements themselves.
Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City of Artesia’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all of the City of Artesia’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Artesia is improving or deteriorating.
The statement of activities and changes in net position presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned, but unused, vacation leave).
Both of the government-wide financial statements distinguish functions of the City of Artesia that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges. The governmental activities of the City of Artesia include general government, public safety, parks and recreation, public works and community development.
The government-wide financial statements include not only the City itself (known as the primary government) but also the blending of the legally separate Artesia Housing Authority and Artesia Parking Authority for which the City is financially accountable. These component units are therefore included as an integral part of the primary government. 6 Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Artesia, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City of Artesia maintains 33 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the funds below, which are considered to be major funds:
General Fund
Billboard
Capital Projects Fund
Major funds are governmental or enterprise funds whose revenues, expenditures/expenses, assets or liabilities are at least 10% of corresponding totals for all governmental or enterprise funds and at least 5% of the corresponding total for all governmental and enterprise funds combined.
Data from the non-major governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.
The City of Artesia adopts an annual appropriated budget for its General Fund. A budgetary comparison schedule has been provided for the General Fund and Billboard Fund to demonstrate compliance with these adopted budgets.
Proprietary funds. The City of Artesia has two proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City’s enterprise funds account for the City’s paid parking and the Artesia Towne Center. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. All proprietary funds are considered to be major funds of the City.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government.
Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the City of Artesia’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The Successor Agency to the Artesia Redevelopment Agency (ASA) is a public entity created by AB X1 26 (2011) and the City of Artesia effective February 1, 2012 to wind down the affairs of the former Artesia Redevelopment Agency.
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
Financial Analysis of the Government-wide Statements
As noted earlier, net position may serve over time as a useful indicator of a government's financial position. As of June 30, 2024, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $44,716,437.
By far the largest portion of the City of Artesia’s net position, $29,833,801 represents resources invested in capital assets. 7 Capital assets provide services to residents and are not available for future spending. Resources needed to repay the related debt outstanding must be provided from other sources because the capital assets usually are not used to liquidate these liabilities.
An additional portion of net position (19%) represents resources that are subject to external restrictions on how it may be used, and therefore $8,600,698 may not be used to meet the government's ongoing obligations to residents and creditors.
The City’s net position for government-wide statements increased by $6,506,485, or 17% during the fiscal year as a result of revenues exceeding expenditures during this fiscal year. The total cost of all City activities was $16,910,856. Net cost of all activities was $8,266,564. Both revenue increases and expense decreases are discussed in more detail in the following report sections.
Governmental Activities
This analysis focuses on the net position and changes in net position of the City’s governmental activities which are presented in the government-wide financial statements.
2024 2023
Current and other assets $ 31,256,894 $ 26,530,702
Capital assets 29,833,801 27,576,533
Total assets 61,090,695 54,107,235
Deferred outflows of resources 2,119,620 2,475,584
Long-term liabilities outstanding 11,486,933 11,096,895 Other liabilities 2,364,015 2,311,011
Total liabilities 13,850,948 13,407,906
Deferred inflows of resources 4,642,930 4,964,961
Net position:
Net investment in capital assets 29,833,801 27,576,533
Restricted 8,600,698 8,952,613
Unrestricted 6,281,938 1,680,806
Total net position $ 44,716,437 $ 38,209,952
Governmental Activities Net Position
The net position of the governmental activities represents 100% of the City’s total net position. Restricted net assets include external restrictions relating to public safety, street projects, housing and other purposes. Restricted net position decreased by $351,915 or 4%.
Governmental activities. Governmental activities increased the City of Artesia’s net position by $6,506,485. Key elements of this increase are as follows:
8 2024 2023
Revenues
Program revenues:
Charges for services $ 2,671,922 $ 1,237,756
Operating grants and contributions 1,393,028 1,864,706
Capital grants and contributions 4,579,342 1,248,758
General revenues:
Property taxes 2,426,156 2,278,334
Transient occupancy taxes 626,137 595,622
Sales taxes 5,505,982 5,310,565
Developer Fees 930,602 943,404
Business license taxes 818,066 884,681
Other taxes 207,367 143,740
Use of money and property 2,289,377 724,831
Other 745,928 1,405,200
Transfers 1,223,434 -
Total revenues 23,417,341 16,637,597
Expenses
General government 4,264,141 3,310,279
Public safety 5,152,508 4,671,915
Parks and recreation 1,713,630 1,403,087
Public works 3,499,726 2,914,580
Community development 2,280,851 2,533,642
Total expenses 16,910,856 14,833,503
Change in net position 6,506,485 1,804,094
Beginning net position 38,209,952 36,405,858
Ending net position $ 44,716,437 $ 38,209,952
Governmental Activities Change in Net Position
9 Taxes, operating grants and contributions and charges for services provide 60.2% of the overall revenue sources of the governmental activities. Taxes include property, transient occupancy, sales, franchise, business license and other taxes (transfer tax, Measure V and AB1290).
Capital grants, and contributions increased from $ 1,248,758 in the fiscal prior year to $4,579,342.
Total expenses increased $2,077,353 or 14% overall. This increase was anticipated during the budget process. 10 Business-type Activities
Business-type activities of the City consisted by Parking and Artesia Town Center in previous fiscal years. These functions have since become consolidated into the General Fund, therefore the City will not present any business-type activities going forward and current year activities consisted of transfers of assets to the General Fund as part of the consolidation process.
2024 2023
Current assets and other assets $ 874,887 - $
Capital assets 437,048
Total assets 1,311,935
Other liabilities 88,500
Total liabilities 88,500
Net position:
Net investment in capital assets 437,048
Unrestricted 786,387
Total net position $ 1,223,435 - $
Business-Type Activities Net Position
The net position of the business-type activities represents 0% of the City’s total net position. Business-type net position decreased by $1,223,435, consisting of transfers of assets to the General Fund as part of the consolidation process as discussed previously.
2024 2023
Revenues
Program revenues:
Charges for services $ - $ 305,834
Total Revenues 305,834
Expenses
Parking 390,345 203,441
Artesia Towne Center 46,702 219,648
Transfers Out 786,387 -
Total Expenses 1,223,434 423,089
Change in net position (1,223,434) (117,255)
Beginning net position 1,223,434 1,340,690
Ending net position $ - $ 1,223,434
Business-type Change in Net Position
The City’s business-type program expenditures exceeded revenues by $1,223,434, this activity only consisted of transfer of assets to the General Fund as part of the consolidation process.
Financial Analysis of the City’s Funds
As noted earlier, the City of Artesia uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental funds. The focus of the City of Artesia’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Artesia’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net 11 resources available for discretionary spending as this category of fund balance represents the portion of fund balance which has not yet been limited to use for a particular purpose by either and external party, the City itself, or a group or individual that has been delegated authority to assign resources for use for particular purposes by the City Council.
As of the end of the current fiscal year, the City of Artesia’s governmental funds reported combined ending fund balances of $25,683,976, an increase of $3,995,727 in comparison to the prior fiscal year. Of this amount, there is $6,907,041 unassigned net fund balance available for spending at the government's discretion. All remaining fund balance is nonspendable, restricted, committed or assigned to indicate that it is not available for new spending. Approximately 21% of this amount is committed to indicate that it is not available because it has committed for contingency reserves. Another 39% is restricted for specific uses. Approximately 11% of this amount is assigned, which indicate that these amounts are not available because they are intended for specific uses designated by the City Council. The remainder of the fund balance is nonspendable, as they reflect prepaid items. Three funds qualify as major funds under the GASB Statement No. 34, Basic Financial Statements – and Management Discussion and Analysis – for State and Local Governments, reporting criteria: the General Fund, Billboard Fund, and Capital Projects Fund.
The following is a summary of fund balances of the governmental funds for fiscal years 2023-2024:
2023 2024
unassigned $4,660,844 $6,907,041
Nonspendable Restricted Committed Assigned $17,007,405 $18,776,935 Total $21,668,249 $25,683,976
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
General Fund. The General Fund is the chief operating fund of the City of Artesia. At the end of Fiscal Year ended June 30, 2024, the total fund balance was $14,277,195, with $620,163 non-spendable for prepaid items, $5,315,000 committed to funding future commitments, and $1,215,485 assigned for specific projects. Comparing both total and unassigned fund balance ($7,126,547) to total fund expenditures is a measure of the general fund’s liquidity. Unassigned fund balance represents 46% of the total general fund revenue ($15,465,944) and represents 52% of total general fund expenditures ($13,690,132).
The fund balance of the general fund increased by $2,783,768 during the fiscal year. The surplus of available resources over budgeted available resources was $746,983 during the fiscal year.
The Billboard Fund qualifies as a major fund in 2023-24. The Billboard Fund fund balance increased by $120,633.
The Capital Projects Fund qualifies as a major fund in 2023-24. The Capital Projects Fund fund balance increased by $538,560.
Proprietary Funds
The City’s proprietary fund provides the same type of information found in the government-wide statements, but in greater detail.
12 Unrestricted net position of the two proprietary funds decreased to $1,223,434 in the fiscal year. As previously discussed, the consolidation of the activities of the two enterprises fund into the General Fund resulted in these decreases in the current fiscal year.
General Fund Budgetary Highlights
In preparing the budget, the City attempts to estimate its revenues using realistic, but conservative, methods so as to budget its expenditure appropriations and activities in a prudent manner. As a result, the City Council adopts budget adjustments during the course of the fiscal year to reflect both changed priorities and availability of revenues to allow for the expansion of existing programs, if required.
There was an increase between the original budget and the final amended budget for total charges to appropriations of $1,836,803, in anticipation of higher personnel, contract services, and unfunded liability expenditures. Actual amount available for appropriations were higher than the final budget by $2,146,823.
Differences between the final appropriations and actual expenditures totaled $871,564. Actual expenditures were more than budgeted in public safety, parks and recreation, and public works.
Capital Asset and Long-Term Liabilities
Capital assets. The City of Artesia’s investment in capital assets for its governmental activities as of June 30, 2024, amounts to $ $29,833,801 (net of accumulated depreciation). This investment in capital assets includes land, buildings, improvements, automobile equipment, office furniture and equipment, other equipment, and infrastructure. The following is a summary of capital assets (net of depreciation) as of June 30, 2024 and 2023:
2024 2023
Governmental activities
Land $ 10,008,436 $ 10,008,436
Buildings 747,870 778,514
Improvements other than buildings 1,257,398 1,288,207
Automobile equipment 454,211 584,142
Office furniture and equipment 12,214 13,245
Other equipment 201,404 191,667
Infrastructure 13,280,736 13,342,442
Construction in progress 3,871,532 1,369,880
Total governmental activities $ 29,833,801 $ 27,576,533 Capital Assets
(net of depreciation)
Total capital assets net of depreciation increased by $2,257,268 from the prior fiscal year. Major capital asset events during the fiscal year included the following:
• Construction in progress – several street projects were in process. • Several street improvements were added to public works infrastructure • Transfer of parking infrastructure from the enterprise funds to public works as part of the consolidation process.
Additional information on the City’s capital assets can be found in Note 5 of the Notes to the Financial Statements. 13 Long-Term Liabilities
The following is a summary of the outstanding debt at June 30, 2024 and 2023:
2024 2023
Governmental activities
Compensated absences 357,698 342,388
Other post-employment benefits obligation (OPEB) 6,244,248 6,212,423 Net pension liability 4,884,987 4,542,084
Total governmental activities 11,486,933 11,096,895
Long-Term Liabilities
At the end of the fiscal year, the City had total long-term liabilities outstanding of $11,486,933. This includes compensated absences, other post-employment benefits and net pension liability. There was an increase in long-term debt of $390,038 over the prior fiscal year.
Compensated absences liability increased $15,310 for accrued time off payable. • OPEB liability increased $31,825 for future benefits payable. • Net pension liability increased $342,903 for future retirement benefits payable.
Additional information on the City’s long-term debt and other long-term liabilities can be found in notes 6, 9 and 10 of the Notes to the Financial Statements.
Economic Factors and Next Year's Budget
Local governments throughout the State of California are challenged with funding increasing costs of operations with constrained resources. The City is continuing a priority of conservative fiscal management where an evaluation of expenses with potential reductions will be implemented for government efficiencies. Conversely, the City is actively pursuing other economic development programs to enhance the City’s revenue resource structure. The City maintains a conservative approach to budgeting revenues and expenditures. Management takes an active role in monitoring the application of the budget during the fiscal year to apply necessary changes to projected revenues as well as appropriated expenditures.
The budget for fiscal year 2024-25 was projected with a General Fund structural spending deficit of $480,297, or 4% over General Fund revenues. Two major increases in expenditures, an increase in law enforcement costs of $356,820 and an increase in the City’s insurance program are contributing factors to the structural spending deficit.
Requests for Information
This financial report is designed to provide a general overview of the City of Artesia’s finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Finance Department, ATTN: Jamie Murguia, Finance Manager, 18747 Clarkdale Avenue, Artesia, CA 90701.
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BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE
FINANCIAL STATEMENTS
Generally accepted accounting principles (GAAP) for state and local governments prescribe two basic government-wide financial statements:
Statement of Net Position
Statement of Activities and Changes in Net Position
The government-wide financial statements include all governmental and business-type activities of the City of Artesia. Their purpose is to summarize the City’s consolidated financial activities and position. The government-wide financial statements are prepared on a full accrual basis (including depreciation) similar to a private business entity.
Statement of Net Position is the basic government-wide statement of position. A statement of net position presents all of an entity’s assets, deferred outflows, liabilities, deferred inflows, and net position (equity). The presentation is referred to as the statement of net position (rather than balance sheet), and the difference between assets, deferred outflows, liabilities, and deferred inflows is referred to as net position (rather than equity).
GAAP requires the City’s governmental activities be reported separately from its business-type activities. In general, governmental activities include activities reported in the general, special revenue, debt service and capital projects funds. The City’s government-wide statement of net position provides a column for the governmental and business-type activities.
The difference of assets plus deferred outflows of resources, minus liabilities and deferred inflows of resources in the government-wide statement of net position is referred to as net position. Net position is categorized as follows:
Net investment in capital assets
Restricted
Unrestricted
Statement of Activities and Changes in Net Position is used to report changes in net position reported on the government-wide statement of net position. The government-wide statement of activities presents expenses before revenues. This emphasizes that in the public sector, revenues are generated for the express purpose of providing services rather than as an end in themselves.
The first column of the government-wide statement of activities present the direct expenses associated with each of the City’s functional activities:
General government
Public safety
Parks and recreation
Public works
Community development
The government-wide statements include the financial activities of the City of Artesia and its blended component units (Artesia Housing Authority and Artesia Parking Authority).
City of Artesia
Statement of Net Position
June 30, 2024
Governmental Business-Type
Activities Activities Total
ASSETS AND DEFERRED OUTFLOWS
Cash and investments $ 25,584,136 $ - $ 25,584,136
Receivables:
Accounts 1,576,270 1,576,270
Loan 19,554 19,554
Leases 3,327,079 3,327,079
Interest 128,666 128,666
Prepaid items 621,189 621,189
Total current assets 31,256,894 31,256,894
Capital assets:
Nondepreciable assets 13,879,968 13,879,968
Depreciable assets, net 15,953,833 15,953,833
Total capital assets 29,833,801 29,833,801
Total assets 61,090,695 61,090,695
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows - Pension related 1,862,679 1,862,679 Deferred outflows - OPEB related 256,941 256,941
Total deferred outflows of resources 2,119,620 2,119,620
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
Accounts payable 1,347,099 1,347,099
Deposits payable 1,016,916 1,016,916
Noncurrent liabilities:
Other Postemployment benefit obligation 6,244,248 6,244,248 Net pension liability 4,884,987 4,884,987
Due within one year 55,558 55,558
Due in more than one year 302,140 302,140
Total liabilities 13,850,948 13,850,948
DEFERRED INFLOWS OF RESOURCES
Deferred inflows - Pension related 298,282 298,282
Deferred inflows - OPEB related 1,135,745 1,135,745
Deferred inflows - leases related 3,208,903 3,208,903
Total deferred inflows of resources 4,642,930 4,642,930
NET POSITION
Net investment in capital assets 29,833,801 29,833,801
Restricted for:
Public safety 1,553,198 1,553,198
Street projects 5,465,576 5,465,576
Housing 887,785 887,785
Other purposes 694,139 694,139
Total restricted 8,600,698 8,600,698
Unrestricted 6,281,938 6,281,938
Total net position $ 44,716,437 $ - $ 44,716,437
See Accompanying Notes to Basic Financial Statements.
Primary Government
15 City of Artesia
Statement of Activities
For the fiscal year ended June 30, 2024
Charges Operating Capital Total
for Grants and Grants and Program
Functions/Programs Expenses Services Contributions Contributions Revenues Primary government:
Governmental activities:
General government $ 4,264,141 $ 972,461 $ - $ 972,461 - $ Public safety 5,152,508 186,159 186,159
Parks and recreation 1,713,630 106,835 106,835
Public works 3,499,726 1,206,869 4,579,342 5,786,211
Community development 2,280,851 1,592,626 1,592,626
Total governmental activities 16,910,856 2,671,922 1,393,028 4,579,342 8,644,292 Business-type activities:
Parking
Artesia Towne Center
Total business-type activities
Total primary government $ 16,910,856 $ 2,671,922 $ 1,393,028 $ 4,579,342 $ 8,644,292 General revenues:
Taxes:
Property taxes, levied for general purposes
Transient occupancy taxes
Sales taxes
Business licenses taxes
Other taxes
Developer fees
Use of money and property
Other
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of fiscal year
Net position - end of fiscal year
See Accompanying Notes to Basic Financial Statements.
Program Revenues
16 Governmental Business-Type
Activities Activities Total
$ (3,291,680) $ (3,291,680) - $
(4,966,349) (4,966,349)
(1,606,795) (1,606,795)
2,286,485 2,286,485
(688,225) (688,225)
(8,266,564) (8,266,564)
(8,266,564) (8,266,564)
2,426,156 2,426,156
626,137 626,137
5,505,982 5,505,982
818,066 818,066
207,367 207,367
930,602 930,602
2,289,377 2,289,377
745,928 745,928
1,223,434 (1,223,434)
14,773,049 (1,223,434) 13,549,615
6,506,485 (1,223,434) 5,283,051
38,209,952 1,223,434 39,433,386
$ 44,716,437 $ 44,716,437 - $
Net (Expense) Revenue and
Changes in Net Position
17 FUND FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
GOVERNMENTAL FUND
FINANCIAL STATEMENTS
Generally accepted accounting principles (GAAP) for state and local governments prescribe the following basic governmental fund financial statements:
Balance Sheet
Statement of Revenues, Expenditures, and Changes in Fund Balances The governmental fund financial statements include all the major individual governmental funds and the total of non-major funds of the City of Artesia. The governmental fund financial statements are prepared on the modified accrual basis. The major governmental funds of the City are as follows:
General Fund accounts for the revenues and expenditures used to carry out basic governmental activities of the City such as general government, public safety, parks and recreation, public works, and community development. Revenue is recorded by source (e.g., taxes, licenses and permits, intergovernmental, charges for services and fines and forfeitures). General Fund expenditures are made primarily for current day-to-day operations and operating equipment. They are recorded by major functional classification and operating departments. This fund accounts for all financial transactions not properly accounted for in another fund.
Billboard accounts for City license fee on development agreement for 15 annual installments of double-sided outdoor advertising structure.
Capital Projects is a fund that accounts for funds received that have a broader discretionary use by the City Council for capital improvements.
Budgetary comparison schedule for the General fund is included in the required supplementary section.
Budgetary comparison schedules for the special revenue funds, capital projects fund and individual non-major funds are located in the supplemental information section of the financial statements. 18 This page intentionally left blank
.
City of Artesia
Balance Sheet
Governmental Funds
June 30, 2024
Special Revenue
Fund
Capital Projects
Fund
Non-major Total
General Capital Governmental Governmental
Fund Billboard Projects Funds Funds
ASSETS
Cash and investments $ 14,060,853 $ 588,758 $ 1,500,125 $ 9,434,400 $ 25,584,136 Receivables:
Accounts 1,317,442 7,079 251,749 1,576,270
Loan 19,554 19,554
Leases 947,475 2,379,604 3,327,079
Interest 128,666 128,666
Prepaid items 620,163 1,026 621,189
Due from other funds 226,452 226,452
Total assets $ 17,301,051 $ 2,968,362 $ 1,526,758 $ 9,687,175 $ 31,483,346
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND
FUND BALANCES
Liabilities:
Accounts payable $ 1,138,149 $ 1,480 $ 3,244 $ 204,226 $ 1,347,099 Deposit payable 955,021 61,895 1,016,916
Due to other funds 226,452 226,452
Total liabilities 2,093,170 1,480 3,244 492,573 2,590,467 Deferred inflows of resources:
Leases 930,686 2,278,217 3,208,903
Total deferred inflows of resources 930,686 2,278,217 3,208,903 Fund balances:
Nonspendable:
Prepaid items 620,163 1,026 621,189
Leases 16,789 101,387 118,176
Restricted for:
Housing projects 848,842 848,842
Street projects 1,686,744 1,686,744
Transportation projects 2,786,155 2,786,155
Public works 1,343,137 1,343,137
Parks and recreation 587,278 1,248,489 1,835,767
Public safety 1,499,715 1,499,715
Committed to:
Contingency reserve 5,315,000 5,315,000
Assigned to:
CalPERS Rate Increase 100,609 100,609
Future Retiree Medical 14,000 14,000
Water District Consolidation Analysis 45,000 45,000
Sanitation District Consolidation Analysis 25,000 25,000 Preliminary Planning Projects 45,000 45,000
Organizational Development Plan 25,000 25,000
Economic Development 13,000 13,000
General Contingencies 201,877 201,877
Business Improvement District 50,000 50,000
City Facility Improvements 74,782 74,782
CERT Training 20,000 20,000
Vehicle & Equipment Replacement 50,000 50,000
Specific Plan Development 20,000 20,000
Street projects 200,000 1,523,514 1,723,514
CalPERS Net Pension Unfunded Liability 165,609 165,609
CalPERS Net Retiree Health Unfunded Liability 165,608 165,608 Unassigned 7,109,758 (219,506) 6,890,252
Total fund balances 14,277,195 688,665 1,523,514 9,194,602 25,683,976 Total liabilities, deferred inflows of
resources, and fund balances $ 17,301,051 $ 2,968,362 $ 1,526,758 $ 9,687,175 $ 31,483,346 See Accompanying Notes to Basic Financial Statements.
19 City of Artesia
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2024
Total Fund Balances - Total Governmental Funds $ 25,683,976 Amounts reported for governmental activities in the Statement of Net Position were different because:
Capital assets used in governmental activities are not current financial resources. Therefore, they are not reported in the governmental funds. Nondepreciable assets and depreciable assets net of accumulated depreciation totals: 29,833,801 Long-term liabilities and OPEB were not due and payable in the current period. Therefore, they were not reported in the governmental funds.
Compensated absences (357,698)
Other Postemployment benefits payable (OPEB) (6,244,248) Deferred outflows of resources - OPEB Related 256,941
Deferred inflows of resources - OPEB Related (1,135,745) Total long-term liabilities and OPEB (7,480,750)
Pension related debt applicable to the City governmental activities is not due and payable in the current period and accordingly is not reported as a fund liability. Deferred outflows of resources and deferred inflows of resources related to pensions are only reported in the Statement of Net Position as the changes in these amounts affects only the government-wide statements for governmental activities.
Deferred outflows of resources 1,862,679
Deferred inflows of resources (298,282)
Net Pension liability (4,884,987)
Total pension related items (3,320,590)
Net Position of Governmental Activities $ 44,716,437
See Accompanying Notes to the Basic Financial Statements. 20 City of Artesia
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the fiscal year ended June 30, 2024
Capital Projects
Fund
Non-major Total
General Capital Governmental Governmental
Fund Billboard Projects Funds Funds
REVENUES:
Taxes $ 9,583,708 $ - $ - $ 1,206,869 $ 10,790,577
Licenses and permits 1,371,826 1,371,826
Intergovernmental 222,543 728,760 3,814,198 4,765,501
Charges for services 1,284,672 15,424 1,300,096
Use of money and property 1,473,945 293,853 17,063 504,516 2,289,377 Fines and forfeitures 193,510 193,510
Developer fees 930,602 930,602
Other revenues 405,138 147,280 552,418
Total revenues 15,465,944 293,853 761,247 5,672,863 22,193,907 EXPENDITURES:
Current:
General government 4,503,604 4,503,604
Public safety 4,969,063 183,445 5,152,508
Parks and recreation 1,462,030 20,344 1,482,374
Public works 815,265 16,464 1,724,501 2,556,230
Community development 1,838,496 37,020 405,335 2,280,851 Capital outlay 101,674 206,223 2,701,103 3,009,000
Total expenditures 13,690,132 37,020 222,687 5,034,728 18,984,567
REVENUES OVER
(UNDER) EXPENDITURES 1,775,812 256,833 538,560 638,135 3,209,340 OTHER FINANCING SOURCES (USES):
Transfers in 1,072,587 64,631 1,137,218
Transfers out (64,631) (136,200) (150,000) (350,831)
Total other financing sources (uses) 1,007,956 (136,200) (85,369) 786,387
REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER FINANCING USES 2,783,768 120,633 538,560 552,766 3,995,727 FUND BALANCES:
Beginning of fiscal year 11,493,427 568,032 984,954 8,641,836 21,688,249 End of fiscal year $ 14,277,195 $ 688,665 $ 1,523,514 $ 9,194,602 $ 25,683,976 See Accompanying Notes to Basic Financial Statements.
Special Revenue
Fund
21 City of Artesia
Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position For the fiscal year ended June 30, 2024
Net Change in Fund Balances - Total Governmental Funds $ 3,995,727 Amounts reported for governmental activities in the Statement of Activities and Changes in Net Position were different because:
Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in Net Position, the cost of those assets are allocated over the estimated useful lives as depreciation expense.
This was the amount of capital assets recorded in the current period:
Capital outlay 3,009,000
Transfer of capital asset from Enterprise Funds 437,047 Depreciation expense on capital assets is reported in the Government-Wide Statement of Activities and Changes in Net Position, but it does not require the use of current financial resources. Therefore, depreciation expense is not reported as an expenditure in the governmental funds. (1,203,198)
Compensated absences and other postemployment benefits are reported in the Government-Wide Statement of Activities and Changes in Net Position, but they do not require the use of current financial resources. Therefore, they are not reported as an expenditure in the governmental funds.
Change in compensated absences (15,310)
Change in other postemployment benefits and related deferred outflows and inflows 366,185 Pension expense reported in the governmental funds includes the annual required contributions. In the Statement of Activities, pension expense includes the change in the net pension liability and related change in pension amounts for deferred outflows of resources and deferred inflows of resources. (97,385) Change in Net Position of Governmental Activities $ 6,506,485 See Accompanying Notes to the Basic Financial Statements. 22 PROPRIETARY FUND
FINANCIAL STATEMENTS
PROPRIETARY FUND
FINANCIAL STATEMENTS
Generally accepted accounting principles (GAAP) for state and local governments prescribe following basic proprietary fund financial statements:
Statement of Net Position
Statement of Revenues, Expenses, and Changes in Net Position Statement of Cash Flows
The proprietary fund financial statements include the major Paid Parking and Artesia Towne Center enterprise funds of the City of Artesia.
The proprietary financial statements are prepared on a full accrual basis (including depreciation) similar to a private business entity.
Enterprise funds are used to account for activities that are financed and operated in a manner similar to private business enterprises. The intent is to recover costs of operation on a continuing basis through user charges.
Paid Parking is used to account for the operation of the City’s paid parking program.
Artesia Towne Center is used to account for the operation of the City’s Artesia Towne Center. The intent of this fund is to account for the rental income and maintenance expenditures of the Artesia Towne Center.
City of Artesia
Statement of Net Position
Proprietary Funds
June 30, 2024
Artesia
Paid Towne
Parking Center Total
ASSETS
Current assets:
Cash and investments $ - $ - $ -
Total current assets
Net position:
Net investment in capital assets
Unrestricted
Total net position $ - $ - $ -
See accompanying Notes to Basic Financial Statements.
Enterprise Funds
23 City of Artesia
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the fiscal year ended June 30, 2024
Artesia
Paid Towne
Parking Center Total
OPERATING REVENUES:
Charges for services $ - $ - $ -
Total revenues
NON-OPERATING EXPENSES:
Contributions to City 390,345 46,702 437,047
Total expenses 390,345 46,702 437,047
TRANSFERS:
Transfers out (519,325) (267,062) (786,387)
Total transfers (519,325) (267,062) (786,387)
Change in net position (909,670) (313,764) (1,223,434)
NET POSITION:
Beginning of fiscal year 909,670 313,764 1,223,434
End of fiscal year $ - $ - $ -
See accompanying Notes to Basic Financial Statements.
Enterprise Funds
24 City of Artesia
Statement of Cash Flows
Proprietary Funds
For the fiscal year ended June 30, 2024
Artesia
Paid Towne
Parking Center Totals
Cash flows from operating activities:
Cash paid to suppliers for goods and services $ (17,703) $ (70,798) $ (88,501) Net cash provided (used) by operating activities (17,703) (70,798) (88,501) Cash flows from non-capital financing activities:
Transfers to other funds (519,325) (267,061) (786,386)
Net cash used for non-capital financing activities (519,325) (267,061) (786,386) Net increase (decrease) in cash and cash equivalents (537,028) (337,859) (874,887) Cash and cash equivalents beginning of fiscal year 537,028 337,859 874,887 Cash and cash equivalents end of fiscal year $ - $ - $ - Reconciliation of operating income (loss) to net cash
provided (used) by operating activities
Operating income (loss) $ - $ - $ -
Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:
Change in operating assets and liabilities:
Increase (decrease) in accounts payable (17,703) (4,468) (22,171) Increase (decrease) in deposits payable (66,330) (66,330) Total adjustments (17,703) (70,798) (88,501)
Net cash provided (used) by operating activities $ (17,703) $ (70,798) $ (88,501) See accompanying Notes to Basic Financial Statements.
Enterprise Funds
25 FIDUCIARY FUND
FINANCIAL STATEMENTS
Generally accepted accounting principles (GAAP) for state and local governments prescribe following basic fiduciary fund financial statements:
Statement of Fiduciary Net Position
Statement of Changes in Fiduciary Net Position
The fiduciary financial statements report assets held in a trustee or agency capacity for others and therefore cannot be used to support the government’s own programs.
The fiduciary financial statements are prepared on a full accrual basis (including depreciation) similar to a private business entity.
Successor Agency to the Artesia Redevelopment Agency Private-Purpose Trust Fund accounts for the custodial responsibilities assigned to the Successor Agency to the Artesia Redevelopment Agency. 26 This page intentionally left blank
.
City of Artesia
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
Successor Agency
to the Artesia
Redevelopment
Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments $ 926,131
Total assets 926,131
DEFERRED INFLOW OF RESOURCES
Deferred loss on refunding 178,871
Total deferred inflow of resources 178,871
LIABILITIES
Deposits payable 292,721
Accrued interest payable 44,688
Long-term debt:
Due within one year 420,450
Due in more than one year 11,602,520
Total liabilities 12,360,379
NET POSITION:
Held in trust for other purposes $ (11,255,377)
See accompanying Notes to Basic Financial Statements.
27 Successor Agency
to the Artesia
Redevelopment
Agency
Private Purpose
Trust Fund
Additions:
Property taxes $ 868,639
Use of money and property 893
Total additions 869,532
Deductions:
Community development 6,600
Administrative expenses 250,000
Interest and fiscal charges 554,081
Total deductions 810,681
Change in net position 58,851
Net position - beginning (11,314,228)
Net position - ending $ (11,255,377)
See accompanying Notes to Basic Financial Statements.
CITY OF ARTESIA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the fiscal year ended June 30, 2024
28 NOTES TO BASIC
FINANCIAL STATEMENTS
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
29 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The basic financial statements of the City of Artesia, California (City), have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.
A. Description of Reporting Entity
The City was incorporated on May 29, 1959, under the laws of the State of California and enjoys all the rights and privileges applicable to a General Law City. The City is governed by an elected five-member council. The accompanying financial statements present the City and its component units defined as legally separate entities that meet any one of the following tests:
The City appoints the voting majority of the board of the component unit and:
o is able to impose its will on the component unit and/or o is in a relationship of financial benefit or burden with the component unit. The component unit is fiscally dependent upon the City. The financial statements of the City would be misleading if data from the component unit were omitted.
Artesia Housing Authority - The five members of the City Council serve as the governing body of the Housing Authority and exercise all rights, powers, duties, and privileges of the Housing Authority. The Mayor serves as the Chairperson of the Housing Authority. The purpose of the Housing Authority is to prepare and execute plans for housing projects within the City. The activity of this blended component unit is reported in the Housing Authority Special Revenue Fund.
Artesia Parking Authority - The five members of the City Council serve as the governing body of the Parking Authority and exercise all rights, powers, duties and privileges of the Parking Authority. The Mayor serves as the Chairperson of the Parking Authority. The purpose of the Parking Authority is to prepare and execute plans for parking projects within the City. The activity of this blended component unit is reported in the General Fund.
Separate financial statements are not prepared for the Housing Authority or the Parking Authority. These component units are included in the primary government because of the significance of their financial or operational relationship and they have the same governing body as the City.
B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
30 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental activities and the business-type activity for the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from the business-type activity, which relies to a significant extent on fees and charges for support. Fiduciary activities of the City are not included in these statements.
Government-Wide Financial Statements
These financial statements are presented on an ”economic resources” measurement focus and the accrual basis of accounting. Accordingly, all the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The Statement of Activities and Changes in Net Position demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Certain indirect costs are included in the program expenses reported for specific functions.
Certain types of transactions are reported as program revenues for the City in three categories:
Charges for services to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function.
Operating grants and contributions that are restricted to meeting the operational requirements of a given function.
Capital grants and contributions that are restricted to meeting the capital requirements of a given function.
Certain eliminations have been made in regard to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated, including due to/from other funds and transfers in/out.
Governmental Funds Financial Statements
Governmental Funds Financial Statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balances for all major governmental funds and non-major governmental funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in fund balance as presented in these statements to the net position presented in the Government-Wide Financial Statements. The City has presented all major funds that met the applicable criteria.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
31 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Governmental Funds Financial Statements, Continued
All governmental funds are accounted for on a spending or ”current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are included on the Balance Sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net fund balance. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.
Revenues are recorded when received in cash, except that revenues subject to accrual received soon enough after fiscal year-end such that they are available to finance expenditures of the current period (generally 90 days after fiscal year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues, and other taxes.
Expenditures are recorded in the accounting period in which the related fund liability is incurred.
Unavailable revenues arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. In subsequent periods, when both revenue recognition criteria are met, the unavailable revenue is removed from the Balance Sheet and revenue is recognized. Unearned revenues arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods, when the government has a legal claim to the resources, the unearned revenue is removed from the Balance Sheet and revenue is recognized.
The reconciliations of the Fund Financial Statements to the Government-Wide Financial Statements are provided to explain the differences between the “economic resources” and “current financial resources” basis of accounting.
Proprietary Funds Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, Statement of Revenues, Expenses, and Changes in Net Position, and Statement of Cash Flows. Proprietary funds are presented on an ”economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets, deferred outflows of resources, liabilities, and deferred inflows of resources (whether current or non-current) associated with the activity are included on the Statement of Net Position. The reported fund equity presents total net position.
The operating statement of the proprietary fund presents increases (revenues) and decreases (expenses) in total net position. Revenues are recognized when they are earned, and expenses are recognized when the liability is incurred.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
32 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Proprietary Funds Financial Statements (Continued)
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary funds are charges to customers for services such as parking and rent. The primary operating expenses include repairs and maintenance on properties and meter maintenance. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. During the fiscal year ended June 30, 2024, the operations of these two funds were transferred to the General Fund and these funds no longer meet the definition of proprietary funds.
Fiduciary Funds Financial Statements
Fiduciary Fund Financial Statements include a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position. The City's fiduciary fund represents a private purpose trust fund. The private purpose trust fund is reported using the “economic resources” measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.
The City reports the following major governmental funds:
The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government except those required to be accounted for in another fund. The Billboard Special Revenue Fund’s primary function is to account for funds received for billboard rentals and to be utilized for parks and recreation programs for at-risk youth. The Capital Projects Capital Projects Fund’s primary function is to account for funds received that have a broader discretionary use by the City Council for capital improvements.
The City reports the following major proprietary funds:
The Paid Parking Proprietary Fund’s primary function is to account for paid parking in the City of Artesia.
The Artesia Towne Center Proprietary Fund’s primary function is to account for rent and maintenance associated with the Artesia Towne Center.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
33 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued The City also reports the following funds:
The Special Revenue Funds are used to account for the revenues derived from specific revenue sources, which are usually required by law or administrative regulation to be accounted for in separate funds. The Fiduciary Fund of the Successor Agency to the Artesia Redevelopment Agency is held as a Private Purpose Trust Fund, which is used to account for activities of the Successor Agency.
C. Implementation of New Accounting Pronouncements
Implementation of New Accounting Pronouncements
GASB Statement No. 99 “Omnibus 2022
The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The City did not report any significant accounting changes from the implementation of this Statement during the fiscal year ended June 30, 2024.
Upcoming Accounting and Reporting Changes
GASB Statements listed below will be implemented in future financial statements.
The provisions of Statement Number 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.
The provisions of Statement Number 102 “Certain Risk Disclosures” are effective for fiscal years beginning after June 15, 2024.
The provisions of Statement Number 103 “Financial Reporting Model Improvements” are effective for fiscal years beginning after June 15, 2025.
The provisions of Statement Number 104 “Disclosure of Certain Capital Assets” are effective for fiscal years beginning after June 15, 2025.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
34 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position, Equity, or Fund Balance
Cash and Investments
The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition.
Investments for the City, as well as for its component units, are reported at fair value. The Local Agency Investment Fund (LAIF) operates in accordance with appropriate State laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" or "advances to/from other funds". All account and property tax receivables are shown net of an allowance for uncollectible. Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available. Available means then due, or past due, and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 90 days) to be used to pay liabilities of the current period.
Property Taxes
The County of Los Angeles collects property taxes for the City. Tax liens attach annually on the first day in January preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1; the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10, respectively. Unsecured personal property taxes become due on the first of March each fiscal year and are delinquent on August 31.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The fund balances in the governmental fund types have been reported as nonspendable for amounts equal to the prepaid items in the fund level statements, since these amounts are not available for appropriation.
Capital Assets
Capital assets, which include property, buildings, vehicles, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the governmental activities’ column in the governmentwide financial statements. Capital assets, other than infrastructure assets, are defined by the City as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Infrastructure assets have a capitalization threshold of $5,000. Purchased or constructed capital assets are recorded at historical cost or estimated historical cost. Donated capital assets are recorded at estimated fair value at the date of donation.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
35 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position, Equity, or Fund Balance, Continued
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Capital assets are depreciated using the straight-line method over the following estimated useful lives:
Buildings 50 years
Improvements other than buildings 15 years
Vehicles and equipment 3 - 10 years
Infrastructure 25 years
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position and the governmental and proprietary funds balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to future periods and so will not be recognized as an outflow of resources (expense/expenditure) until that time. The City has two items that qualify for reporting in this category. These items are the deferred outflow related to pensions and OPEB. These amounts are equal to employer contributions made after the measurement date of the net pension liability and any other deviance from actuarial determined assumptions that are to be amortized relating to the net pension liability or OPEB.
In addition to liabilities, the statement of net position and the governmental and proprietary funds balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to future periods and will not be recognized as an inflow of resources (revenue) until that time. The City has three items that qualify for reporting in this category. The first item is unavailable revenues, which is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from two sources: taxes and grants. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The second item is a deferred inflow related to pensions resulting from the difference in projected and actual earnings on investments of the pension plan fiduciary net position. This amount is amortized over five years. The third item is a deferred inflow related to pensions for the changes in proportion and differences between employer contributions and the proportionate share of contributions.
This amount is amortized over a closed period equal to the average of the expected remaining services lives of all employees that are provided with pensions through the Plans determined as of June 30, 2022 (the beginning of the measurement period ended June 30, 2023), which is 3.8 years.
The City also recognizes deferred inflow of resources pursuant to GASB Statement No. 87 regarding leases receivable.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
36 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position, Equity, or Fund Balance, Continued
Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits.
Vacation pay is payable to employees at the time a vacation is taken or upon termination of employment.
Normally, an employee cannot accrue more than 320 hours of vacation time. Sick leave is payable when an employee is unable to work because of illness. Normally, an employee cannot accrue more than 400 hours of sick leave. Upon termination, an employee will be paid for any unused vacation based upon 100% of the current wage rate in effect. Employees hired prior to April 30, 2015, will be paid 50% of unused sick leave based upon 100% of the current wage in effect for sick leave earned after June 30, 2015. They will be paid 100% for sick leave accrued prior to June 30, 2015, and not subsequently used. Employees hired on or after May 1, 2015, will not be paid for unused sick leave upon termination, with the exception of unrepresented management.
All vacation and sick leave pay is accrued when incurred in the Government-Wide Financial Statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. Compensated absences are paid, if matured, out of the General Fund.
Long-Term Obligations
In the Government-Wide Financial Statements, long-term debt and other long-term obligations are reported as liabilities in the governmental activities statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums, discounts, and issuance costs during the current period. The face amount of debt issued is reported as other financing sources.
Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Net Position
In the Government-Wide Financial Statements and the Proprietary Fund Statement of Net Position, net position is classified in the following categories:
Net Investment in Capital Assets - This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that attributed to the acquisition, construction, or improvement of the assets.
Restricted Net Position - This amount is restricted by enabling legislation, external creditors, grantors, contributors, laws or regulations of other governments.
Unrestricted Net Position - This amount is all net position that does not meet the definition of “net investment in capital assets” or “restricted net position”.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
37 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position, Equity, or Fund Balance, Continued
Net Position Flow Assumptions
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted - net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied.
It is the City’s practice to consider restricted - net position to have been depleted before unrestricted - net position is applied.
Fund Balances
In the Governmental Fund Financial Statements, fund balances are classified in the following categories:
Nonspendable - Items that cannot be spent because they are not in spendable form, such as prepaid items and inventories, items that are legally or contractually required to be maintained intact, such as principal of an endowment or revolving loan funds.
Restricted - Restricted fund balances encompass the portion of net fund resources subject to externally enforceable legal restrictions. This includes externally imposed restrictions by creditors, such as through debt covenants, grantors, contributors, laws, or regulations of other governments, as well as restrictions imposed by law through constitutional provisions or enabling legislation.
Committed - Committed fund balances encompass the portion of net fund resources, the use of which is constrained by limitations that the government imposes upon itself at its highest level of decision making, normally the governing body, and that remain binding unless removed in the same manner. The City Council is considered the highest authority for the City and the adoption of a formal resolution is required to establish a fund balance commitment.
The City has a contingency reserve to address major unforeseen expenditures such as damage to facilities or infrastructure. The reserve was established by the City Council through resolution 16-2606 and requires a three-fifths vote to expend the funds. The balance of this reserve as of June 30, 2024, was $5,315,000.
Assigned - Assigned fund balances encompass the portion of net fund resources reflecting the government’s intended use of resources. Assignment of resources can be done by the highest level of decision making or by a committee or official designated for that purpose. The City Council has authorized the City Manager for that purpose.
Unassigned - This category is for any balances that have no restrictions placed upon them. The general fund is the only fund that reports a positive unassigned fund balance amount.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
38 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position, Equity, or Fund Balance, Continued
Governmental Fund Balance
When expenditures are incurred for purposes for which all restricted, committed, assigned, and unassigned fund balances are available, the City’s policy is to apply in the following order, except for instances wherein an ordinance specifies the fund balance:
Restricted
Committed
Assigned
Unassigned
Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Leases Receivable
GASB issued Statement No. 87 “Leases” to better meet the information needs of financial statements users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease asset and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financing of the right to use an underlying asset. Under this Statement a lessee is required to recognize a lease liability and an intangible right-to-use asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. Implementation of GASB Statement No. 87 resulted in the City recognizing 3 property leases that are recognized under GASB Statement No. 87. The City recorded opening lease receivables of $3,488,492 and deferred inflows related to leases of $3,399,066.
E. Use of Estimates
The preparation of financial statements in accordance with US GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual results could differ from these estimates and assumptions.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
39 2. CASH AND INVESTMENTS
As of June 30, 2024, cash and investments were reported in the accompanying financial statements as follows:
Cash and investments on June 30, 2024, consisted of the following:
Investments Authorized by the California Government Code and the City’s Investment Policy The City's Investment Policy is reviewed and adopted by the City Council each fiscal year. Regarding allowable investment types, the investment policy is more conservative and restrictive than the investment vehicles authorized by Section 53600.5 of the California Government Code. Investment vehicles not specifically mentioned in the City's investment policy, are not authorized unless the policy is amended by the City Council or is approved as part of the provisions of the bond indentures. Investments are limited to:
* - Excluding amounts held by bond trustees that are not subject to California Government Code restrictions.
The City's investment policy does not contain any specific provisions intended to limit the City's exposure to interest rate risk and concentration of credit risk.
Government Fiduciary
Wide Funds
Statement of Statement of
Net Position Net Position Total
Unrestricted assets:
Cash and investments $ 25,584,136 $ 926,131 $ 26,510,267 Total cash and investments 25,584,136 $ $ 926,131 $ 26,510,267 Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type Maturity of Portfolio* in One Issuer United States Treasury Notes 5 years None None
United States Government Sponsored
Agency Securities:
Treasury Bills 1 year None None
Treasury Bonds 5 years None None
Certificates of Deposit 5 years 30% None
Passbook Savings Accounts N/A None None
Local Agency Investment (LAIF) N/A None $75,000,000
California Asset Management Program (CAMP) N/A None None California CLASS JPA N/A None None
Cash on hand (petty cash) $ 500
Demand deposits 207,483
Investments 26,302,284
Total cash and investments 26,510,267 $
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
40 2. CASH AND INVESTMENTS, Continued
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustees. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
N/A - Not Applicable
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Remaining
Maturity
(in Years)
Investment Type 1 Year or Less
Local Agency Investment Fund (LAIF) 9,508,038 $
CLASS Investment Pool 8,040,653
CAMP Investment Pool 8,753,593
Total Investments 26,302,284 $
Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type Maturity of Portfolio* in One Issuer United States Treasury Notes 5 years None None
United States Government Sponsored
Agency Securities:
Treasury Bills 1 year None None
Treasury Bonds 5 years None None
Certificates of Deposit 5 years 30% None
Passbook Savings Accounts N/A None None
Local Agency Investment (LAIF) N/A None $75,000,000
California Asset Management Program (CAMP) N/A None None California CLASS JPA N/A None None
* - Excluding amounts held by bond trustees that are not subject to California Government Code restrictions.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
41 2. CASH AND INVESTMENTS, Continued
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating, by Standards and Poor, as of fiscal year end for each investment type:
Concentration of Credit Risk
The City’s investment policy imposes restrictions for certain types of investments with any one issuer; however, external investment pools are excluded from this requirement. On June 30, 2024, the City’s investments were with LAIF, CAMP, and CLASS which are exempt from this requirement.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. On June 30, 2024, the City deposits (bank balances) were insured by the Federal Deposit Insurance Corporation or collateralized as required under California Law.
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which is recorded on an amortized cost basis.
Minimum
Total as of Legal Not
Investment Type June 30, 2024 Rating AAA Rated
Local Agency Investment Fund (LAIF) 9,508,038 $ N/A $ 9,508,038 - $ CLASS Investment Pool 8,040,653 N/A 8,040,653
CAMP Investment Pool 8,753,593 N/A 8,753,593
$ 26,302,284 $ 26,302,284 - $
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
42 2. CASH AND INVESTMENTS, Continued
CAMP Investment Pool
The City is a voluntary participant in the California Asset Management Program (CAMP), a public joint powers authority formed to pool and invest the funds of public agencies. Cal-Trust invests in fixed income securities eligible for investment pursuant to California Government Code Sections 53601 and 53635.
Investment guidelines adopted by the board of Trustees may further restrict the types of investments that are held by the Trust. Leveraging within the Trust’s portfolios is prohibited. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the Authority’s prorata share of the fair value provided by CAMP for the entire CAMP portfolio (in relation to the amortized cost of that portfolio).
CLASS Investment Pool
The City is a voluntary participant in the California Cooperative Liquid Assets Securities System (CLASS), a public joint powers authority formed to pool and invest the funds of public agencies. CLASS invests in fixed income securities eligible for investment pursuant to California Government Code Sections 53601 and 53635.
Investment guidelines adopted by the board of Trustees may further restrict the types of investments that are held by the Trust. Leveraging within the Trust’s portfolios is prohibited. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the Authority’s prorata share of the fair value provided by CLASS for the entire CLASS portfolio (in relation to the amortized cost of that portfolio).
Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy establish by accounting principles generally accepted in the United States of America. These principles recognize a three tiered fair value hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and Level 3 – Investments reflect prices based upon unobservable sources. The City’s investment in the State Investment Pool (LAIF), CAMP, and CLASS are exempt from fair value measurements disclosure.
3. LOAN RECEIVABLE
In November 1989, the City entered into an agreement with the Southern California Water Company for the installation of a domestic water system in an Artesia service area. As part of this agreement, the City loaned the Southern California Water Company $139,925 with no interest to be repaid over 40 years. On June 30, 2024, the outstanding loan receivable is $19,554.
4. LEASES RECEIVABLE
The City has 3 lease agreements in place as of June 30, 2024. Revenue recognition is in accordance with GASB Statement No. 87. Summarized information for each lease is as follows:
Crown Castle Inc.
In February 2006, the City entered into a lease with Crown Castle Inc. for property at 17203 Corby Avenue to be utilized as telecommunication infrastructure. The lease term extends through the fiscal year ended June 30, 2036. Rent payments are $2,129 a month increasing by CPI every 5 years year under the terms of the lease.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
43 4. LEASES RECEIVABLE (CONTINUED)
Verizon Wireless
In September 2020, the City entered into a lease with Verizon for property at 18747 Clarkdale Avenue to be utilized as telecommunication infrastructure. The lease term extends through the fiscal year ended June 30, 2045. Rent payments are $3,060 a month increasing by CPI every year under the terms of the lease.
Outfront Media LLC
In August 2016, the City entered into a lease with Outfront Media VW Communications, LLC. for property to be utilized for outdoor advertising. The lease term extends through the fiscal year ended June 30, 2038. Rent payments are $13,750 a month and increase to $16,638 a month by the end of the lease period under the terms of the lease.
5. CAPITAL ASSETS
Capital asset activity for the fiscal year ended June 30, 2024, is as follows:
Balance as of Balance as of
June 30, 2023 Additions Deletions Transfers June 30, 2024 Governmental Activities
Nondepreciable capital assets
Land $ 10,008,436 $ - $ - $ 10,008,436 - $
Construction in progress 1,369,880 3,017,635 (515,983) 3,871,532 Total nondepreciable
capital assets 11,378,316 3,017,635 (515,983) 13,879,968 Depreciable capital assets
Buildings 1,841,797 1,841,797
Improvements other than buildings 2,297,517 46,703 2,344,220 Automobile equipment 1,518,588 1,518,588
Office furniture and equipment 322,795 322,795
Other equipment 1,099,263 59,406 1,158,669
Infrastructure 22,430,657 336,722 515,983 23,283,362
Total depreciable capital assets 29,510,617 442,831 515,983 30,469,431 Less accumulated depreciation
Buildings (1,063,283) (30,644) (1,093,927)
Improvements other than buildings (1,009,310) (77,512) (1,086,822) Automobile equipment (934,446) (129,931) (1,064,377)
Office furniture and equipment (309,550) (1,031) (310,581) Other equipment (907,596) (49,669) (957,265)
Infrastructure (9,088,215) (914,411) (10,002,626)
Total accumulated depreciation (13,312,400) (1,203,198) (14,515,598) Net depreciable capital assets 16,198,217 (760,367) 515,983 15,953,833 Net capital assets $ 27,576,533 $ 2,257,268 $ - $ 29,833,801 - $ City of Artesia
Notes to Basic Financial Statements
June 30, 2024
44 5. CAPITAL ASSETS, Continued
Depreciation expense was charged to functions/programs of the primary government as follows:
6. LONG-TERM LIABILITIES
The following is a schedule of changes in long-term liabilities of the City for the fiscal year ended June 30, 2024:
Compensated Absences
The compensated absences payable has been accrued for governmental activities on the Government-Wide Financial Statements. Typically, the General Fund has been used to liquidate the liability for compensated absences. There is no fixed payment schedule to pay these liabilities. The total amount of compensated absences payable on June 30, 2024, was $357,698.
General government $ 14,027
Public works 957,915
Parks and recreation 231,256
Total depreciation expense - governmental activities $ 1,203,198 Balance as of Balance as of
June 30, 2023 Additions Deletions June 30, 2024
Business-type Activities
Depreciable capital assets
Other equipment $ 254,958 $ (254,958) - $ $ -
Infrastructure 627,921 (627,921)
Total depreciable capital assets 882,879 (882,879)
Less accumulated depreciation
Other equipment (201,335) 201,335
Infrastructure (244,496) 244,496
Total accumulated depreciation (445,831) 445,831
Net depreciable capital assets 437,048 (437,048)
Net capital assets $ 437,048 $ (437,048) - $ $ - Balance at Balance at Due Within June 30, 2023 Additions Repayments June 30, 2024 One Year Governmental Activities:
Compensated absences $ 342,388 $ 70,868 $ (55,558) $ 357,698 $ 55,558 Total $ 342,388 $ 70,868 $ (55,558) $ 357,698 $ 55,558
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
45 7. INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS
The composition of interfund balances as of June 30, 2024, is as follows:
Due To / Due From Other Funds
On June 30, 2024, the City had the following due to/from other funds:
The above interfund balances resulted from temporary reclassifications made on June 30, 2024, to cover cash shortfalls.
Interfund Transfers
Transfers to and from the General Fund are to offset expenditures made in the General Fund for the non-major special revenue funds and vice versa. Transfers from the Billboard special revenue fund to the general fund are to reimburse the General Fund for administrative expenditures during the fiscal year.
8. OTHER REQUIRED INDIVIDUAL FUND DISCLOSURES
Deficit Fund Balance
The Special Revenue Funds with deficit fund balances will be reimbursed in future fiscal years for deficits incurred as part of operations from future revenues if available or the General Fund.
Due To (payable) Due From (receivable) Amount
Non-major Governmental Funds General Fund $ 226,452
$ 226,452
Transfers Out Transfers In Amount
General Fund Artesia Lighting District $ 64,631
Billboard General Fund 136,200
Non-major Governmental Funds General Fund 150,000
Paid Parking Fund General Fund 519,325
Artesia Towne Center General Fund 267,062
$ 1,137,218
Non-Major Special Revenue Fund:
Community Development Block Grant $ (22,497)
Clean Air Bus Grant (10,548)
Metro TOD 4 (120,716)
Cal Fire Urban Grant (19,840)
HUD (29,762)
California Natural Resources Grant (16,143)
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
46 8. OTHER REQUIRED INDIVIDUAL FUND DISCLOSURES, Continued Excess of Expenditures over Appropriations
The following funds had expenditures over final appropriations during the fiscal year ended June 30, 2024.
9. RETIREMENT PLANS
A. General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, cost-sharing multiple employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect on June 30, 2024, are summarized as follows:
Miscellaneous
Hire date
Prior to January 1,
2013
On or After
January 1, 2013
Benefit formula 2% at 60 2% at 62
Benefit vesting schedule 5 years of service 5 years of service Benefit payments Monthly for life Monthly for life
Retirement age 50-63 52-67
Monthly benefits, as a % of eligible compensation 1.092% to 2.418% 1.0% to 2.5% Required employee contribution rates 7% 6.25%
Required employer contribution rates 8.74% 6.25%
Budgeted Actual Excess Expenditures
Amounts Amounts Over Appropriations
Non-major Governmental Special Revenue Funds:
Gas Tax $ 665,775 $ 716,947 $ (51,172)
CDBG 22,500 36,139 (13,639)
Proposition A 480,850 590,938 (110,088)
Measure R 300,000 500,088 (200,088)
SB1 437,600 1,392,484 (954,884)
Cal Fire Urban Grant 181,359 183,445 (2,086)
Development Impact Fees - 29,039 (29,039)
Parks and Recreation Grants - 20,344 (20,344)
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
47 9. RETIREMENT PLANS, Continued
A. General Information about the Pension Plans (Continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the fiscal year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the City reported net pension liabilities for its proportionate shares of the net pension liability of the City Miscellaneous Plan as follows:
The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2023, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023, using standard update procedures. The City’s proportionate share of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.
The City’s proportionate share of the net pension liability for each Plan as of June 30, 2022 and 2023 were as follows:
For the fiscal year ended June 30, 2024, the City recognized pension expense of $537,924. On June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
City Miscellaneous
Plan
Proportion - June 30, 2022 0.09707%
Proportion - June 30, 2023 0.09769%
Change - Increase (Decrease) 0.00062%
Proportionate
Share of Net
Pension Liability
$ 4,884,987
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
48 9. RETIREMENT PLANS, Continued
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
$565,987 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the fiscal year ending June 30, 2025. Other amounts reported as deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Actuarial Assumptions
The total pension liabilities in the June 30, 2022, actuarial valuations were determined using the following actuarial assumptions:
(1) Depending on age, service, and type of employment
(2) Net of pension plan investment expenses, including inflation Miscellaneous
Valuation Date 6/30/2022
Measurement Date 6/30/2023
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.75%
Projected Salary Increase 3.30%-14.20% (1)
Investment Rate of Return 6.80% (2)
Mortality Derived using CalPERS'
Membership Data for all Funds
Deferred Deferred
Outflows of Inflows of
Resources Resources
Changes in Assumptions $ 294,929 $ - Pension contributions subsequent to measurement date 565,987 Net differences between projected and actual earnings
on pension plan investments 790,923
Differences based on actual experience 210,840
Differences between actual vs proportionate contribution (274,373) Adjustment due to differences in proportions (23,909)
Total $ 1,862,679 $ (298,282)
Fiscal Year Ended
2025 $ 211,916
2026 169,694
2027 594,105
2028 22,695
Totals $ 998,410
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
49 9. RETIREMENT PLANS, Continued
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Discount Rate
The discount rate used to measure the total pension liability was 6.90% for all plans. The projection of cash flows used to determine the discount rate assumed the contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
These rates of return are net of administrative expenses.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
50 9. RETIREMENT PLANS, Continued
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS’ financial reports.
C. Payable to the Pension Plan
On June 30, 2024, the City had no outstanding amount of contributions to the pension plan required for the fiscal year ended June 30, 2024.
10. OTHER POST-EMPLOYMENT BENEFITS
Plan Description
The City provides retiree medical benefits under the CalPERS health plan, which provides medical insurance benefits to eligible retirees and their spouses in accordance with various labor agreements. Copies of the CalPERS’ annual financial report may be obtained at CalPERS’ Executive Office, 400 P Street, Sacramento, CA 95814.
Benefits Provided
Employees become eligible to retire under PEMHCA and receive lifetime City-paid healthcare benefits upon attainment of age 50 and 5 years of covered PERS service, or by attaining qualifying disability retirement status. The City contributes 100% of the cost of retiree coverage and 50% of the cost of dependent coverage, for medical and dental insurance. Vision insurance is offered on a self-paid basis. Survivor benefits are paid until all covered dependents are either deceased or no longer eligible because of age limitations.
Miscellaneous
1% Decrease 5.90%
Net Pension Liability $ 7,439,153
Current Discount Rate 6.90%
Net Pension Liability $ 4,884,987
1% Increase 7.90%
Net Pension Liability $ 2,782,688
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
51 10. OTHER POST-EMPLOYMENT BENEFITS, Continued
Eligibility
For employees hired before May 1, 2015 and retiring after that date, the City's contribution will be limited to the Cafeteria Plan contribution on behalf of active employees in the year of retirement. 2024 contribution cap amounts are $840 per month for single coverage, $1,250 per month for employee plus one, and $1,635 per month for family coverage.
Employees hired after May 1, 2015 must have at least 10 years of service to be eligible for City-paid retiree health benefits. Benefits for these retirees will be limited to $820 per month for single coverage, $1,220 per month for retiree plus one, and $1,455 per month for family coverage. Regardless of date of hire or date of retirement, eligible retirees receive a minimum City contribution equal to the statutory minimum employer contribution under PEMHCA ($157/mo. For 2024). The City also pays a 0.23% of premium administrative fee on behalf of employees and retirees.
The table below presents a summary of the basic participant information for the active and retired participants covered under the terms of the Plan.
Funding Policy
The contribution requirements of Plan members and the City are established and amended by the City. The required contribution is based on projected pay-as-you-go financing requirements. No assets are accumulated in a trust that meets the criteria in Paragraph 4 of GASB Statement No. 75.
Actuarial Method and Assumptions
The total OPEB liability in the July 1, 2022, actuarial report was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
52 10. OTHER POST-EMPLOYMENT BENEFITS, Continued
Total OPEB Liability
The following tables show the components of the City’s annual OPEB cost, the amount paid by the employer as benefits came due, and changes in the OPEB liability for fiscal year June 30, 2024. The City’s total OPEB liability of $6,244,248 was measured as of June 30, 2024, and was determined by an actuarial valuation as of July 1, 2022.
Discount Rate
Per GASB guidance, the single rate that produces the same present of expected benefit payments as 1) the expected long-term rate of return on plan assets during the period when projected assets are sufficient to pay future retiree benefits, and 2) the 20-year municipal bond rate after assets are projected to be exhausted. The Fidelity 20-year Municipal GO AA Index is used because it meets the GASB requirements and is based on a large amount municipal security data.
Changes in Total OPEB Liability
There is sensitivity of the total OPEB liability due to changes in the discount rate and healthcare cost trend rates. The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using the discount and trend rate that were 1 percentage point lower or 1 percentage point higher than the current discount and healthcare cost trend rates.
Discount Rate
Healthcare Trend Rate
2 Trend rate for each future year reduced by 1.00%.
3 Trend rate for each future year increased by 1.00%.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
53 11. LIABILITY, PROPERTY, AND WORKERS’ COMPENSATION PROTECTION A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Artesia is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 118 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The Authority began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors which operates through a nine-member Executive Committee.
B. Self-Insurance Programs of the Authority
Each member pays an annual contribution to cover estimated losses for the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Retrospective adjustments are scheduled to continue indefinitely on coverage years 2012-13 and prior, until all claims incurred during those coverage years are closed, on a pool-wide basis. This subsequent cost re-allocation among members, based on actual claim development, can result in adjustments of either refunds or additional deposits required. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment.
The total funding requirement for self-insurance programs is estimated using actuarial models and pre-funded through the annual contribution. Costs are allocated to individual agencies based on exposure (payroll) and experience (claims) relative to other members of the risk-sharing pool. Additional information regarding the cost allocation methodology is provided below.
Liability: In the liability program, claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $30,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $30,000 to $750,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $750,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.
For 2019-20, the Authority’s pooled retention is $2 million per occurrence, with reinsurance to $20 million, and excess insurance to $50 million. The Authority’s reinsurance contracts are subject to the following additional pooled retentions: (a) 50% of the $2.5 million annual aggregate deductible in the $3 million x/s $2 million layer, (b) 50% quota share of the $3 million x/s $2 million layer, and (c) $3 million annual aggregate deductible in the $5 million x/s $10 million layer.
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence.
Costs of covered claim for subsidence losses have a sub-limit of $30 million per occurrence.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
54 11. LIABILITY, PROPERTY, AND WORKERS’ COMPENSATION PROTECTION, Continued B. Self-Insurance Programs of the Authority, Continued
Workers’ Compensation Coverage: The City of Artesia also participates in the workers’ compensation pool administered by the Authority. In the workers’ compensation program claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $50,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second of losses includes incurred costs from $50,000 to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs in excess from $100,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.
For 2023-24 the Authority’s pooled retention is $2 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law.
Employer’s Liability losses are pooled among members to $2 million. Coverage from $2 million to $5 million is purchased as part of a reinsurance policy, and Employer’s Liability losses from $5 million to $10 million are pooled among members.
C. Purchased Insurance
Pollution Legal Liability Insurance - The City of Artesia participates in the pollution legal liability insurance program (formerly called environmental insurance) which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of Artesia. Coverage is on a claims-made basis. There is a $50,000 deductible. The Authority has a limit of $50 million for the 3-year period from July 1, 2023, through July 1, 2025. Each member of the Authority has a $10 million sub-limit during the 3-year term of the policy.
Property Insurance - The City of Artesia participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Artesia property is currently insured according to a schedule of covered property submitted by the City of Artesia to the Authority. City of Artesia property currently has all-risk property insurance protection in the amount of $50,000,000. There is a $10,000 deductible per occurrence Premiums for the coverage are paid annually and are not subject to retrospective adjustments.
Earthquake and Flood Insurance - The City of Artesia purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority.
City of Artesia property currently has earthquake protection in the amount of $18,531,170. There is a deductible of 5% per unit of value with a minimum deductible of $100,000. Premiums for the coverage are paid annually and are not subject to retrospective adjustments.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
55 11. LIABILITY, PROPERTY, AND WORKERS’ COMPENSATION PROTECTION, Continued Crime Insurance - The City of Artesia purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority. Premiums are paid annually and are not subject to retrospective adjustments.
D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were no significant reductions in pooled or insured liability coverage in the fiscal year 2023-24.
12. CHANGES IN LEGISLATION AFFECTING CALIFORNIA REDEVELOPMENT AGENCIES On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California.
The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of local government will agree to serve as the “successor agency” to hold the assets units until they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City resolution number 2012-04.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as of the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
13. SUCCESSOR AGENCY DISCLOSURES
The assets and liabilities of the former Redevelopment Agency were transferred to the Successor Agency to the City of Artesia Redevelopment Agency on February 1, 2012 as a result of the dissolution of the former Redevelopment Agency. The City is acting in a fiduciary capacity for the assets and liabilities. Disclosures related to these transactions are as follows:
Capital Assets
There were no capital asset activities for the fiscal year ended June 30, 2024.
City of Artesia
Notes to Basic Financial Statements
June 30, 2024
56 13. SUCCESSOR AGENCY DISCLOSURES, Continued
Long-Term Liabilities
Long-term liabilities activity for the fiscal year ended June 30, 2024 were as follows:
2022 Tax Allocation Bonds
On May 25, 2022, the Agency issued $12,207,970 in Taxable Tax Allocation Refunding Bonds for the purpose of refunding the 2007 and 2009 Tax Allocation Bonds. The bonds mature annually on June 1, from 2024 to 2046, in amounts ranging from $185,000 to $877,140. Interest is payable semiannually on June 1 and December 1, with a yield of 4.16% to 5.46%. The defeasance created a deferred loss on refunding totaling $200,444. The deferred loss on refunding balance on June 30, 2024, was $178,871. The balance outstanding on June 30, 2024, was $12,022,970.
The 2022 Tax Allocation Bonds are payable solely from the taxes received by the Successor Agency on behalf of the former Redevelopment Agency. The total principal and interest remaining to be paid on the bonds is $18,115,903. The annual requirements to amortize the 2022 Tax Allocation Bonds outstanding on June 30, 2024, are as follows:
Fiscal
Year Ending
June 30, Principal Interest Total
2025 $ 420,450 $ 536,254 $ 956,704
2026 442,140 517,881 960,021
2027 463,300 498,547 961,847
2028 483,920 478,277 962,197
2029 503,630 457,094 960,724
2030 - 2034 2,864,790 1,935,341 4,800,131
2035 – 2039 3,545,170 1,248,862 4,794,032
2040 - 2044 2,890,550 426,851 3,317,401
2045 - 2047 409,020 33,826 442,846
Totals 12,022,970 $ $ 6,132,933 $ 18,155,903
Balance at Balance at Due Within
June 30, 2023 Additions Repayments June 30, 2024 One Year 2022 Tax Allocation Bonds 12,207,970 $ $ (185,000) - $ $ 12,022,970 $ 420,450 Total $ 12,207,970 $ (185,000) - $ $ 12,022,970 $ 420,450 City of Artesia
Notes to Basic Financial Statements
June 30, 2024
57 14. COMMITMENTS AND CONTINGENCIES
A. Lawsuits
The City is presently involved in certain matters of litigation that have arisen in the normal course of conducting City business. City management believes that these cases, in aggregate, are not expected to result in a material adverse financial impact on the City with the exception of the case noted below. Additionally, City management believes that the City’s insurance programs are sufficient to cover any potential losses should an unfavorable outcome materialize.
B. Federal and State Grant Programs
The City has received Federal and State grants for specific purposes that are subject to review and audit by the respective governments. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material.
C. Commitments
As of June 30, 2024, the City did not have any commitments and, in the opinion of City management, there were no additional outstanding matters that would have a significant effect on the financial position of the funds of the City.
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.
REQUIRED SUPPLEMENTARY
INFORMATION
CITY OF ARTESIA
REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2024
59 Schedule of Changes in the Net Pension Liability and Related Ratios - Last 10 Years* Notes to Schedule
Change in Benefit Terms: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2013 as they have minimal cost impact. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a Golden Handshakes).
Change in Assumptions: In the 2016 valuation, the accounting discount rate was reduced from 7.65 percent to 7.15 percent.
In 2023, the accounting discount rate reduced from 7.15% to 6.90%.
Measurement Date June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 June 30, 2014 Miscellaneous
Plan
Miscellaneous
Plan
Miscellaneous
Plan
Miscellaneous
Plan
Miscellaneous
Plan
Proportion of the net pension liability 0.08207% 0.05112% 0.07287% 0.06597% 0.08779% Proportionate share of the net pension liability 3,092,846 $ $ 2,015,175 $ 2,605,653 $ 1,900,640 $ 2,169,712 Covered-employee payroll $ 1,462,122 $ 1,456,843 $ 1,437,166 $ 1,562,635 $ 1,499,322 Proportionate Share of the net pension liability
as a percentage of covered-employee payroll 211.53% 138.32% 181.30% 121.63% 144.71% Plan's fiduciary net position $ 11,139,639 $ 6,172,484 $ 10,016,378 $ 10,661,524 $ 10,323,534 Plan's total pension liability $ 14,232,486 $ 8,187,659 $ 12,622,031 $ 12,562,164 $ 12,493,246 Plan fiduciary net position as a percentage of
total pension liability 78.27% 75.39% 79.36% 84.87% 82.63% Measurement Date June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 Miscellaneous
Plan
Miscellaneous
Plan
Miscellaneous
Plan
Miscellaneous
Plan
Miscellaneous
Plan
Proportion of the net pension liability 0.09769% 0.09707% 0.11186% 0.08975% 0.08571% Proportionate share of the net pension liability 4,884,987 $ $ 4,542,084 $ 2,124,013 $ 3,785,700 $ 3,432,285 Covered-employee payroll $ 3,054,153 $ 2,911,455 $ 2,872,837 $ 2,312,883 $ 1,523,499 Proportionate Share of the net pension liability
as a percentage of covered-employee payroll 159.95% 156.01% 73.93% 163.68% 225.29% Plan's fiduciary net position $ 14,000,388 $ 13,726,794 $ 14,149,128 $ 12,028,002 $ 12,377,615 Plan's total pension liability $ 18,885,374 $ 18,268,878 $ 16,273,141 $ 15,813,702 $ 15,809,900 Plan fiduciary net position as a percentage of
total pension liability 74.13% 75.14% 86.95% 76.06% 78.29%
CITY OF ARTESIA
REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2024
60 Schedule of Pension Contributions – Last 10 Years*
Notes to Schedule
(1)The mortality table was developed based on CalPERS’ specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB. For more details on this table, please refer to the 2014 experience study report.
June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Contractual required contribution (actuarially
determined) $ 193,376 $ 105,958 $ 99,359 $ 102,746 $ 122,602 Contributions in relation to the actuarially
determined contributions (193,376) (105,958) (99,359) (102,746) (122,602) Contribution deficiency (excess) $ - $ - $ - $ - $ - Covered employee payroll $ 1,523,499 $ 1,462,122 $ 1,456,843 $ 1,437,166 $ 1,562,635 Contributions as a percentage of covered
employee payroll 12.69% 7.25% 6.82% 7.15% 7.85%
Contractual required contribution (actuarially June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 determined) Miscellaneous Miscellaneous Miscellaneous Miscellaneous Miscellaneous Contributions in relation to the actuarially Plan Plan Plan Plan Plan determined contributions
Contribution deficiency (excess) $ 565,987 $ 537,924 $ 318,726 $ 233,135 $ 164,630 Covered employee payroll (565,987) (537,924) (318,726) (233,135) (164,630) $ - $ - $ - $ - $ - Contributions as a percentage of covered employee payroll $ 3,155,120 $ 3,054,153 $ 2,911,455 $ 2,872,837 $ 2,312,883 Contributions as a percentage of covered
employee payroll 17.94% 17.61% 10.95% 8.12% 7.12%
Valuation Date: June 30, 2022
Methods and assumptions used to determine contribution rates:
Actuarial Cost Method Entry-Age Normal Cost Method
Amortization Method Level Percent of Payroll
Asset Valuation Method Market Value
Inflation 2.30%
Salary Increases 3.30% to 14.20% depending on age,
service, and type of employment
Investment Rate of Return
6.80%, net of pension plan investment
and administrative Expenses; includes
Inflation
Mortality Rate Table (1) Derived using CalPERS' Membership Data for all Funds
CITY OF ARTESIA
REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2024
61 Schedule of Changes in Total OPEB Liability and Related Ratios – Last 10 Years* Notes to Schedule
Funding Policy: The City funds the benefits on a pay-as-you-go basis. No assets are accumulated in a trust. *Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown.
Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending Total OPEB Liability 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Service cost $ 397,388 $ 344,922 $ 247,789 $ 218,038 $ 211,687 Interest 164,271 186,267 213,975 222,388 214,547
Changes of assumptions (1,830,773) 907,796 691,274 434,702 Difference between expected and actual experience (563,468) Benefit payments (256,822) (222,071) (215,848) (207,850) (223,948) Net change in total OPEB liability (1,525,936) 653,446 937,190 667,278 202,286 Total OPEB Liability - beginning of fiscal year 8,286,203 7,632,757 6,695,567 6,028,289 5,826,003 Total OPEB Liability - end of fiscal year $ 6,760,267 $ 8,286,203 $ 7,632,757 $ 6,695,567 $ 6,028,289 Covered payroll $ 3,023,854 $ 2,828,429 $ 2,354,019 $ 2,312,883 $ 2,087,473 Total OPEB Liability as a % of eligible payroll 223.6% 293.0% 324.2% 289.5% 288.8% Fiscal Year Ending Fiscal Year Ending
Total OPEB Liability 6/30/2024 6/30/2023
Service cost $ 166,262 $ 168,254
Interest 240,621 231,171
Changes of assumptions (951,924)
Difference between expected and actual experience (82,315) 310,855 Benefit payments (292,743) (306,200)
Net change in total OPEB liability 31,825 (547,844)
Total OPEB Liability - beginning of fiscal year 6,212,423 6,760,267 Total OPEB Liability - end of fiscal year $ 6,244,248 $ 6,212,423 Covered payroll $ 2,612,422 $ 2,417,440
Total OPEB Liability as a % of eligible payroll 239.0% 257.0%
CITY OF ARTESIA
REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2024
62 Schedule of OPEB Employer Contributions – Last 10 Years* 1 Per GASB 75 paragraph 57c., these disclosures are only required if the employer calculates an Actuarially Determined Contribution (ADC). The City does not currently calculate an ADC. *Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown.
Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018
Actuarially determined contribution (ADC)1 N/A N/A N/A N/A N/A Contributions in relation to the ADC N/A N/A N/A N/A N/A Contribution deficiency (excess) N/A N/A N/A N/A N/A
OPEB-eligible payroll for reporting period (fiscal year) $ 3,023,854 $ 2,828,429 $ 2,354,019 $ 2,312,883 $ 2,087,473 Contributions as a percent of payroll N/A N/A N/A N/A N/A Actuarially determined contribution (ADC)1 Fiscal Year Ending Fiscal Year Ending Contributions in relation to the ADC 6/30/2024 6/30/2023 Contribution deficiency (excess) N/A N/A
N/A N/A
OPEB-eligible payroll for reporting period (fiscal year) N/A N/A Contributions as a percent of payroll
$ 2,612,422 $ 2,417,440
N/A N/A
City of Artesia
Note to Required Supplementary Information
For the fiscal year ended June 30, 2024
63 1. BUDGETARY INFORMATION
The City Council has the responsibility for adoption of the City’s budget. Budgets are adopted for governmental funds. From the effective date of the budget, the City Manager is authorized to transfer funds from one major expenditure category to another within the same department. Any revisions that alter the total expenditures of any department must be approved by the City Council.
All appropriations lapse at the end of the fiscal year to the extent that they have not been expended. Lease contracts entered into by the City are subject to annual review by the City Council; hence, they legally are oneyear contracts with an option to renew for another fiscal year.
Budget accounts reported for the governmental funds of the City are adopted on a basis consistent with GAAP.
General Budget Policies
The City Council approves each fiscal year's budget submitted by the City Manager prior to the beginning of the new fiscal year. The Council conducts public meetings prior to its adoption. The budget is prepared by fund, function and activity and includes information on the past fiscal year, current fiscal year estimates and requested appropriations for the next fiscal year. Supplemental appropriations, when required during the period, are also approved by the Council. Intradepartmental budget changes are approved by the City Manager.
Expenditures may not exceed appropriations at the departmental level. At the fiscal year-end, all operating budget appropriations lapse. During the fiscal year, several supplementary appropriations were necessary.
The City did not adopt a budget for the following Non-major Governmental Funds: Traffic Congestion, MAP 21 Exchange, Clean Air Bus Grant, Sheriff, HOME, California Natural Resources Grant, HUD, California Beverage Recycling, California Street Grants, Federal STP-L, Recycled Oil Grant and Cal Recycle Grant funds.
City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual General Fund
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 11,493,427 $ 11,493,427 $ 11,493,427 $ - Resources (inflows):
Taxes 9,206,600 9,151,600 9,583,708 432,108
Licenses and permits 1,116,978 1,116,978 1,371,826 254,848 Intergovernmental 773,460 773,460 222,543 (550,917)
Charges for services 1,166,500 1,140,959 1,284,672 143,713 Use of money and property 67,600 1,245,497 1,473,945 228,448 Fines and forfeitures 184,000 184,000 193,510 9,510
Developer fees 144,500 930,602 786,102
Other revenues 57,000 961,967 405,138 (556,829)
Amount available for appropriation 12,572,138 14,718,961 15,465,944 746,983 Charges to appropriations (outflows):
General government 3,896,874 4,974,091 4,503,604 470,487 Public safety 4,922,446 4,922,446 4,969,063 (46,617)
Parks and recreation 1,510,059 1,402,449 1,462,030 (59,581) Public works 712,457 732,456 815,265 (82,809)
Community development 1,263,557 1,907,404 1,838,496 68,908 Capital outlay 419,500 622,850 101,674 521,176
Total charges to appropriations 12,724,893 14,561,696 13,690,132 871,564 Transfers in 1,075,302 410,000 1,072,587 662,587
Transfers out (60,238) (64,631) (64,631)
Total transfers 1,015,064 345,369 1,007,956 662,587
Excess of resources over
charges to appropriations 862,309 502,634 2,783,768 2,281,134 Fund balance, June 30 $ 12,355,736 $ 11,996,061 $ 14,277,195 $ 2,281,134 Budgeted Amounts
See accompanying note to required supplementary information. 64 SUPPLEMENTARY INFORMATION
City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Billboard
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 568,032 $ 568,032 $ 568,032 $ -
Resources (inflows):
Use of money and property 165,000 165,000 293,853 128,853 Amount available for appropriation 165,000 165,000 293,853 128,853 Charges to appropriations (outflows):
Community development 16,500 16,500 37,020 (20,520)
Capital Outlay 79,000 79,000 79,000
Transfers out 160,000 160,000 136,200 23,800
Total charges to appropriations 255,500 255,500 173,220 82,280 Excess of resources over (under)
charges to appropriations (90,500) (90,500) 120,633 211,133 Fund balance, June 30 $ 477,532 $ 477,532 $ 688,665 $ 211,133 Budgeted Amounts
See accompanying note to required supplementary information. 65 NON-MAJOR
GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
State Gas Tax – To account for any street or road purpose including maintenance and construction, engineering and administration apportioned under the Streets and Highways Code of the State of California.
Federal STP-L – To account for leftover County exchange of STPL monies for street related projects.
Bicycle & Pedestrian – To account for funds received for improvements made for planning and construction of bicycle and pedestrian facilities.
Proposition A – To account for the benefit of public transit such as dial-a-ride and recreation transportation programs.
Community Development Block Grant – To account for grant funds received for programs that assist low- and moderate-income residents with single family housing rehabilitation.
Parks and Recreation Grants – To receive grant funds used to update and make park improvements not accounted in other funds.
HOME – To receive and account for grant funds as part of the HOME program.
Proposition C – To account for the benefit of public transit with expanded street maintenance and improvements such as traffic signal, marking and striping, median maintenance, and matching dollars for street improvement grants.
Air Quality – To account for AB2766 Subvention Program funds to implement programs that reduce air pollution from motor vehicles.
California Street Grants - is a special revenue fund and accounts for grant funding of Federal awarded highway transportation and safety improvement projects.
California Beverage Recycling – To account for funds awarded by State to provide litter/recycling clean-up, education, and community outreach.
Measure W - To account for monitoring and implementing federal, state and local programs to ensure surface water quality, water conservation and recycling efforts, maintaining the storm water management plan, improving storm water drainage quality and maintaining the City-owned drainage system.
Development Impact Fees – To account for fees charged on specific developments for the purpose of defraying all or a portion of the cost of public facilities related to the development project.
SB1 – To account for revenue and expenditures associated with State Assembly Bill 1 funding for streets and roads.
Artesia Lighting District – To account for property tax direct assessments used for maintenance, operation, and repair of street lights and signal expenditures.
NON-MAJOR
GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS (CONTINUED)
Traffic Congestion - To account for funding received for transportation projects that improve traffic mobility and relieve congestion.
MAP 21 Exchange - An exchange of City available Federal Surface Transportation Program-Local Funds (STP-L Funds) for like amount of Los Angeles County Metropolitan Transportation Authority (LACMTA Funds). These are flexible funds for transportation capital improvements that would normally qualify for the STP-L program.
Clean Air Bus Grant – To account for federal grant to purchase electric buses.
Measure M – To account for funds received for public transit system improvements.
Sheriff – To account for the forfeiture and seizure assets collected in the City of Artesia by the contract policing agency and primarily used for law enforcement equipment and training.
Metro TOD 4 – To account for grant funds received for transit-oriented development planning for downtown Artesia.
C.O.P.S. Grant – To account for supplemental law enforcement services funding of frontline law enforcement and juvenile justice programs.
Community Facility District – To account for taxes collected within the district which pay for public safety, flood, and storm protection services as well as maintenance of lighting, parkways, streets, roads, and open spaces.
Measure R – To account for the engineering, administrative, traffic median, and parking overflow improvements of transportation services.
Housing Authority – To account for the maintenance, planning, and improvements of all low-moderate income housing assets to assist low- and moderate-income housing families and seniors.
Recycled Oil – To account for the State-funded grant received to help disposal and recycling of used oil.
Cal Fire Urban Grant – To account for the State-funded grant received to help expand the City's Urban Forest and reduce greenhouse gasses and urban heat island impacts through tree planting.
California Natural Resources Grant – To account for the State-funded grant received to help expand the City's environmental and community services.
HUD – To account for the Federally funded grants received to help expand the City's Housing and Urban Development.
Cal Recycle Grant – To account for the State-funded grant received to help the State reach its climate change goals.
City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Capital Projects
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1, $ 984,954 $ 984,954 $ 984,954 $ - Resources (inflows):
Charges for Services 20,000 20,000 15,424 (4,576)
Use of Money and Property 500 500 17,063 16,563
Intergovernmental 2,189,297 2,189,297 728,760 (1,460,537) Amount available for appropriation 2,209,797 2,209,797 761,247 (1,448,550) Charges to appropriations (outflows):
Public works 16,464 (16,464)
Capital outlay 1,594,297 612,000 206,223 405,777
Total charges to appropriations 1,594,297 612,000 222,687 389,313 Excess of resources over (under)
charges to appropriations 615,500 1,597,797 538,560 (1,059,237) Fund balance, June 30 $ 1,600,454 $ 2,582,751 $ 1,523,514 $ (1,059,237) Budgeted Amounts
66 City of Artesia
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Community Parks & California California Artesia
Federal Bicycle & Development Recreation Street Beverage Development Lighting State Gas Tax STP-L Pedestrian Proposition A Block Grant Grants HOME Proposition C Air Quality Grants Recycling Measure W Impact Fees SB1 District ASSETS
Cash and investments $ 11,044 $ 69,160 $ 1,091 $ 1,126,365 $ 1,220,493 - $ $ 3,363 $ 593,840 $ 334,550 $ 422,295 $ 5,474 $ 808,685 $ 830,189 $ 783,005 $ 123,419 Receivables:
Accounts 38,766 1,990 27,996 28,032 5,414 34,322 3,116
Prepaid items 1,026
Total assets $ 49,810 $ 69,160 $ 1,091 $ 1,128,355 $ 1,248,489 - $ $ 3,363 $ 621,872 $ 340,990 $ 422,295 $ 5,474 $ 808,685 $ 830,189 $ 817,327 $ 126,535
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 31,040 $ - $ - $ 28,799 $ - $ - $ 12,004 - $ $ 2,600 $ - $ 14,351 - $ $ 48,702 - $ $ - Deposits payable
Due to other funds 22,497
Total liabilities 31,040 28,799 22,497 12,004 2,600 14,351 48,702 Fund Balances:
Nonspendable 1,026
Restricted for:
Street projects 18,770 69,160 830,189 768,625
Transportation projects 1,091 1,099,556 609,868 422,295 Housing projects 3,363
Public works 337,364 5,474 794,334 126,535
Parks and recreation 1,248,489
Public safety
Unassigned (22,497)
Total fund balances 18,770 69,160 1,091 1,099,556 (22,497) 1,248,489 3,363 609,868 338,390 422,295 5,474 794,334 830,189 768,625 126,535 Total liabilities and fund balances $ 49,810 $ 69,160 $ 1,091 $ 1,128,355 $ 1,248,489 - $ $ 3,363 $ 621,872 $ 340,990 $ 422,295 $ 5,474 $ 808,685 $ 830,189 $ 817,327 $ 126,535 (Continued)
Special Revenue
67 City of Artesia
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2024
Total
California Other
Traffic MAP 21 Clean Air Metro C.O.P.S Community Measure Housing Recycled Cal Fire Natural Resources Cal Recycle Governmental Congestion Exchange Bus Grant Measure M Sheriff TOD 4 Grant Facility District R Authority Oil Urban Grant Grant HUD Grant Funds ASSETS
Pooled cash and investments $ 21,705 $ 190,987 $ 1,111,975 - $ $ 447 $ 308,867 - $ $ 54,515 $ 426,127 $ 907,374 $ 5,077 $ - $ - $ 74,353 - $ $ 9,434,400 Receivables:
Accounts 23,906 67,116 21,086 5 251,749
Prepaid items 1,026
- - - - -
Total assets $ 21,705 $ 190,987 $ 1,135,881 - $ $ 67,116 447 $ $ 308,867 $ 54,520 $ 447,213 $ 907,374 $ 5,077 $ - $ - $ 74,353 - $ $ 9,687,175
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ - $ - $ - $ - $ 13,743 - $ $ - $ 6,560 - $ $ - $ 18,870 - $ $ 27,557 $ - $ 204,226 - $ Deposits payable 61,895 61,895
Due to other funds 10,548 174,089 970 2,205 16,143 226,452 Total liabilities 10,548 187,832 6,560 61,895 19,840 29,762 16,143 492,573 Fund Balances:
Nonspendable 1,026
Restricted for:
Street projects 1,686,744
Transportation projects 21,705 190,987 440,653 2,786,155 Housing projects 845,479 848,842
Public works 5,077 74,353 1,343,137
Parks and recreation 1,248,489
Public safety 1,135,881 447 308,867 54,520 1,499,715
Unassigned (10,548) (120,716) (19,840) (29,762) (16,143) (219,506) Total fund balances 21,705 190,987 (10,548) 1,135,881 (120,716) 447 308,867 54,520 440,653 845,479 5,077 (19,840) (29,762) (16,143) 74,353 9,194,602 Total liabilities and fund balances $ 21,705 $ 190,987 $ 1,135,881 - $ $ 67,116 447 $ $ 308,867 $ 54,520 $ 447,213 $ 907,374 $ 5,077 $ - $ - $ 74,353 - $ $ 9,687,175 Special Revenue
68 City of Artesia
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Non-Major Governmental Funds
For the fiscal year ended June 30, 2024
Community Parks & California California Artesia
Federal Bicycle & Development Recreation Street Beverage Development Lighting State Gas Tax STP-L Pedestrian Proposition A Block Grant Grants HOME Proposition C Air Quality Grants Recycling Measure W Impact Fees SB1 District REVENUES:
Taxes $ - $ - $ - $ 430,255 $ - $ - $ - $ 356,886 $ - $ - $ - $ - $ - $ - $ 138,667 Intergovernmental 451,052 328,398 1,278,153 21,647 457,542 417,114 Use of money and property 7,880 2,876 158 52,899 13,403 140 24,744 13,743 21,230 228 26,397 32,235 75,162 1,766 Other 9,206 138,074
Total revenues 468,138 2,876 158 483,154 328,398 1,291,556 140 381,630 35,390 21,230 228 483,939 170,309 492,276 140,433 EXPENDITURES:
Current:
Public safety
Parks and recreation 20,344
Public works 636,947 498,946 210,972 138,268 29,039 76,008 Community Development 36,139
Capital outlay 80,000 5,399 91,992 54,356 10,009 117,539 1,392,484 Total expenditures 716,947 5,399 590,938 36,139 20,344 265,328 10,009 117,539 138,268 29,039 1,392,484 76,008
REVENUES OVER
(UNDER) EXPENDITURES (248,809) 2,876 (5,241) (107,784) 292,259 1,271,212 140 116,302 25,381 (96,309) 228 345,671 141,270 (900,208) 64,425 OTHER FINANCING SOURCES (USES):
Transfers in 64,631
Transfers out
Total other financing sources (uses) 64,631
REVENUES AND OTHER
FINANCING SOURCES OVER
(UNDER) EXPENDITURES AND
OTHER FINANCING USES (248,809) 2,876 (5,241) (107,784) 292,259 1,271,212 140 116,302 25,381 (96,309) 228 345,671 141,270 (900,208) 129,056 FUND BALANCES:
Beginning of fiscal year 267,579 66,284 6,332 1,207,340 (314,756) (22,723) 3,223 493,566 313,009 518,604 5,246 448,663 688,919 1,668,833 (2,521) End of fiscal year $ 18,770 $ 69,160 $ 1,091 $ 1,099,556 $ (22,497) $ 1,248,489 $ 3,363 $ 609,868 $ 338,390 $ 422,295 $ 5,474 $ 794,334 $ 830,189 $ 768,625 $ 126,535 (Continued)
Special Revenue
69 City of Artesia
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Non-Major Governmental Funds, Continued
For the fiscal year ended June 30, 2024
Total
California Other
Traffic MAP 21 Clean Air Metro C.O.P.S. Community Measure Housing Recycled Cal Fire Natural Resources Cal Recycle Governmental Congestion Exchange Bus Grant Measure M Sheriff TOD 4 Grant Facility District R Authority Oil Urban Grant Grant HUD Grant Funds REVENUES:
Taxes $ - $ - $ - $ - $ - $ - $ - $ 13,480 $ 267,581 $ - $ - $ - $ - $ - $ 1,206,869 - $ Intergovernmental 302,156 208,003 186,159 83,974 5,000 75,000 3,814,198 Use of money and property 903 7,943 58,662 16,129 1,957 23,263 118,890 56 3,314 538 504,516 Other 147,280
Total revenues 903 7,943 360,818 208,003 202,288 15,437 374,818 118,890 5,056 3,314 75,538 5,672,863 EXPENDITURES:
Current:
Public safety 183,445 183,445
Parks and recreation 20,344
Public works 980 132,156 1,185 1,724,501
Community Development 307,182 43,666 2,205 16,143 405,335 Capital outlay 553,835 367,932 27,557 2,701,103
Total expenditures 554,815 307,182 500,088 43,666 183,445 29,762 16,143 1,185 5,034,728
REVENUES OVER
(UNDER) EXPENDITURES 903 7,943 (193,997) (99,179) 202,288 15,437 (125,270) 75,224 5,056 (180,131) (29,762) (16,143) 74,353 638,135 OTHER FINANCING SOURCES (USES):
Transfers in 64,631
Transfers out (150,000) (150,000)
Total other financing sources (uses) (150,000) (85,369)
REVENUES AND OTHER
FINANCING SOURCES OVER
(UNDER) EXPENDITURES AND
OTHER FINANCING USES 903 7,943 (193,997) (99,179) 52,288 15,437 (125,270) 75,224 5,056 (180,131) (29,762) (16,143) 74,353 552,766 FUND BALANCES:
Beginning of fiscal year 20,802 183,044 (10,548) 1,329,878 447 (21,537) 256,579 39,083 565,923 770,255 160,291 21 8,641,836 End of fiscal year $ 21,705 $ 190,987 $ (10,548) $ 1,135,881 $ 447 $ (120,716) $ 308,867 $ 54,520 $ 440,653 $ 845,479 $ 5,077 $ (19,840) $ (29,762) $ (16,143) $ 74,353 $ 9,194,602 Special Revenue
70 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual State Gas Tax
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 267,579 $ 267,579 $ 267,579 $ -
Resources (inflows):
Intergovernmental 471,600 471,600 451,052 (20,548)
Use of money and property 1,000 1,000 7,880 6,880
Other 5,000 5,000 9,206 4,206
Amount available for appropriation 477,600 477,600 468,138 (9,462) Charges to appropriations (outflows):
Public Works 585,775 585,775 636,947 (51,172)
Capital outlay 80,000 80,000 80,000 -
Total charges to appropriations 665,775 665,775 716,947 (51,172) Excess of resources over (under)
charges to appropriations (188,175) (188,175) (248,809) (60,634) Fund balance, June 30 $ 79,404 $ 79,404 $ 18,770 $ (60,634) Budgeted Amounts
71 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual CDBG
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ (314,756) $ (314,756) $ (314,756) $ - Resources (inflows):
Intergovernmental 117,642 117,642 328,398 210,756
Amount available for appropriation 117,642 117,642 328,398 210,756 Charges to appropriations (outflows):
Community development 22,500 22,500 36,139 (13,639)
Total charges to appropriations 22,500 22,500 36,139 (13,639) Excess of resources over (under)
charges to appropriations 95,142 95,142 292,259 197,117 Fund balance, June 30 $ (219,614) $ (219,614) $ (22,497) $ 197,117 Budgeted Amounts
72 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Proposition A
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 1,207,340 $ 1,207,340 $ 1,207,340 $ - Resources (inflows):
Taxes 468,900 468,900 430,255 (38,645)
Intergovernmental 5,000 5,000 - (5,000)
Use of money and property 30,000 30,000 52,899 22,899
Amount available for appropriation 503,900 503,900 483,154 (20,746) Charges to appropriations (outflows):
Public works 480,850 480,850 498,946 (18,096)
Capital outlay 91,992 (91,992)
Total charges to appropriations 480,850 480,850 590,938 (110,088) Excess of resources over (under)
charges to appropriations 23,050 23,050 (107,784) (130,834) Fund balance, June 30 $ 1,230,390 $ 1,230,390 $ 1,099,556 $ (130,834) Budgeted Amounts
73 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Proposition C
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 493,566 $ 493,566 $ 493,566 $ -
Resources (inflows):
Taxes 389,000 389,000 356,886 (32,114)
Use of money and property 15,000 15,000 24,744 9,744
Amount available for appropriation 404,000 404,000 381,630 (22,370) Charges to appropriations (outflows):
Public works 292,500 292,500 210,972 81,528
Capital outlay 48,675 48,675 54,356 (5,681)
Total charges to appropriations 341,175 341,175 265,328 75,847 Excess of resources over (under)
charges to appropriations 62,825 62,825 116,302 53,477
Fund balance, June 30 $ 556,391 $ 556,391 $ 609,868 $ 53,477 Budgeted Amounts
74 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Air Quality
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 313,009 $ 313,009 $ 313,009 $ -
Resources (inflows):
Intergovernmental 18,250 18,250 21,647 3,397
Use of money and property 3,000 3,000 13,743 10,743
Amount available for appropriation 21,250 21,250 35,390 14,140 Charges to appropriations (outflows):
Public works 15,882 15,882 15,882
Capital outlay 21,250 21,250 10,009 11,241
Total charges to appropriations 37,132 37,132 10,009 27,123 Excess of resources over (under)
charges to appropriations (15,882) (15,882) 25,381 41,263 Fund balance, June 30 $ 297,127 $ 297,127 $ 338,390 $ 41,263 Budgeted Amounts
75 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual C.O.P.S. Grant
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 256,579 $ 256,579 $ 256,579 $ -
Resources (inflows):
Intergovernmental 168,911 168,911 186,159 17,248
Use of money and property 16,129 16,129
Amount available for appropriation 168,911 168,911 202,288 33,377 Charges to appropriations (outflows):
Transfer out (168,911) (168,911) (150,000) 18,911
Total charges to appropriations (168,911) (168,911) (150,000) 18,911 Excess of resources over (under)
charges to appropriations 52,288 52,288
Fund balance, June 30 $ 256,579 $ 256,579 $ 308,867 $ 52,288 Budgeted Amounts
76 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Measure R
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 565,923 $ 565,923 $ 565,923 $ -
Resources (inflows):
Taxes 291,700 291,700 267,581 (24,119)
Intergovernmental 83,974 83,974
Use of money and property 10,000 10,000 23,263 13,263
Amount available for appropriation 301,700 301,700 374,818 73,118 Charges to appropriations (outflows):
Public works 50,000 50,000 132,156 (82,156)
Capital outlay 250,000 250,000 367,932 (117,932)
Total charges to appropriations 300,000 300,000 500,088 (200,088) Excess of resources over (under)
charges to appropriations 1,700 1,700 (125,270) (126,970) Fund balance, June 30 $ 567,623 $ 567,623 $ 440,653 $ (126,970) Budgeted Amounts
77 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Measure W
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 448,663 $ 448,663 $ 448,663 $ -
Resources (inflows):
Intergovernmental 220,000 220,000 457,542 237,542
Use of money and property 26,397 26,397
Amount available for appropriation 220,000 220,000 483,939 263,939 Charges to appropriations (outflows):
Public works 158,550 199,136 138,268 60,868
Capital outlay 156,744 156,744 156,744
Total charges to appropriations 315,294 355,880 138,268 217,612 Excess of resources over (under)
charges to appropriations (95,294) (135,880) 345,671 481,551 Fund balance, June 30 $ 353,369 $ 312,783 $ 794,334 $ 481,551 Budgeted Amounts
78 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Community Facility District
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 39,083 $ 39,083 $ 39,083 $ -
Resources (inflows):
Taxes 23,937 23,937 13,480 (10,457)
Use of money and property 200 200 1,957 1,757
Amount available for appropriation 24,137 24,137 15,437 (8,700) Charges to appropriations (outflows):
Community Development 23,937 23,937 23,937
Total charges to appropriations 23,937 23,937 23,937
Excess of resources over (under)
charges to appropriations 200 200 15,437 15,237
Fund balance, June 30 $ 39,283 $ 39,283 $ 54,520 $ 15,237 Budgeted Amounts
79 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Housing Authority
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 770,255 $ 770,255 $ 770,255 $ -
Resources (inflows):
Use of money and property 98,500 98,500 118,890 20,390
Amount available for appropriation 98,500 98,500 118,890 20,390 Charges to appropriations (outflows):
Community development 112,283 112,283 43,666 68,617
Total charges to appropriations 112,283 112,283 43,666 68,617 Excess of resources over (under)
charges to appropriations (13,783) (13,783) 75,224 89,007 Fund balance, June 30 $ 756,472 $ 756,472 $ 845,479 $ 89,007 Budgeted Amounts
80 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Artesia Lighting District
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ (2,521) $ (2,521) $ (2,521) $ -
Resources (inflows):
Taxes 138,000 138,000 138,667 667
Use of money and property 1,766 1,766
Transfers in 64,631 64,631 64,631
Amount available for appropriation 202,631 202,631 205,064 2,433 Charges to appropriations (outflows):
Public Works 202,631 202,631 76,008 126,623
Total charges to appropriations 202,631 202,631 76,008 126,623 Excess of resources over (under)
charges to appropriations 129,056 129,056
Fund balance, June 30 $ (2,521) $ (2,521) $ 126,535 $ 129,056 Budgeted Amounts
81 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Bicycle & Pedestrian
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 6,332 $ 6,332 $ 6,332 $ -
Resources (inflows):
Intergovernmental 25,000 25,000 (25,000)
Use of money and property 158 158
Amount available for appropriation 25,000 25,000 158 (24,842) Charges to appropriations (outflows):
Capital outlay 25,000 25,000 5,399 19,601
Total charges to appropriations 25,000 25,000 5,399 19,601 Excess of resources over (under)
charges to appropriations (5,241) (5,241)
Fund balance, June 30 $ 6,332 $ 6,332 $ 1,091 $ (5,241) Budgeted Amounts
82 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Measure M
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 1,329,878 $ 1,329,878 $ 1,329,878 $ - Resources (inflows):
Intergovernmental 330,600 330,600 302,156 (28,444)
Use of money and property 25,000 25,000 58,662 33,662
Amount available for appropriation 355,600 355,600 360,818 5,218 Charges to appropriations (outflows):
Public works 66,600 66,600 980 65,620
Capital outlay 514,848 514,848 553,835 (38,987)
Total charges to appropriations 581,448 581,448 554,815 26,633 Excess of resources over (under)
charges to appropriations (225,848) (225,848) (193,997) 31,851 Fund balance, June 30 $ 1,104,030 $ 1,104,030 $ 1,135,881 $ 31,851 Budgeted Amounts
83 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual SB1
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 1,668,833 $ 1,668,833 $ 1,668,833 $ - Resources (inflows):
Intergovernmental 407,600 407,600 417,114 9,514
Use of money and property 30,000 30,000 75,162 45,162
Amount available for appropriation 437,600 437,600 492,276 54,676 Charges to appropriations (outflows):
Public works 407,600 307,600 307,600
Capital outlay 130,000 130,000 1,392,484 (1,262,484)
Total charges to appropriations 537,600 437,600 1,392,484 (954,884) Excess of resources over (under)
charges to appropriations (100,000) (900,208) (900,208) Fund balance, June 30 $ 1,568,833 $ 1,668,833 $ 768,625 $ (900,208) Budgeted Amounts
84 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Cal Fire Urban Grant
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 160,291 $ 160,291 $ 160,291 $ -
Resources (inflows):
Intergovernmental 84,260 84,260 (84,260)
Use of money and property 3,314 3,314
Amount available for appropriation 84,260 84,260 3,314 (80,946) Charges to appropriations (outflows):
Public safety 181,359 181,359 183,445 (2,086)
Total charges to appropriations 181,359 181,359 183,445 (2,086) Excess of resources over (under)
charges to appropriations (97,099) (97,099) (180,131) (83,032) Fund balance, June 30 $ 63,192 $ 63,192 $ (19,840) $ (83,032) Budgeted Amounts
85 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Development Impact Fees
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ 688,919 $ 688,919 $ 688,919 $ -
Resources (inflows):
Use of money 32,235 32,235
Other 900,000 900,000 138,074 (761,926)
Amount available for appropriation 900,000 900,000 170,309 (729,691) Charges to appropriations (outflows):
Public works 29,039 (29,039)
Total charges to appropriations 29,039 (29,039)
Excess of resources over (under)
charges to appropriations 900,000 900,000 141,270 (758,730) Fund balance, June 30 $ 1,588,919 $ 1,588,919 $ 830,189 $ (758,730) Budgeted Amounts
86 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Metro TOD 4
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ (21,537) $ (21,537) $ (21,537) $ - Resources (inflows):
Intergovernmental 430,997 430,997 208,003 (222,994)
Amount available for appropriation 430,997 430,997 208,003 (222,994) Charges to appropriations (outflows):
Community development 430,997 430,997 307,182 123,815
Total charges to appropriations 430,997 430,997 307,182 123,815 Excess of resources over (under)
charges to appropriations (99,179) (99,179)
Fund balance, June 30 $ (21,537) $ (21,537) $ (120,716) $ (99,179) Budgeted Amounts
87 STATISTICAL SECTION
(UNAUDITED)
DESCRIPTION OF STATISTICAL
SECTION CONTENTS
June 30, 2024
This part of the City of Artesia’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the government’s overall financial health.
Contents: Pages
Financial Trends theses schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. 89
Revenue Capacity these schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax. 95 Debt Capacity these schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. 100
Demographic and Economic Information these schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 104
Operating Information these schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. 106 City of Artesia
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Parks and Recreation Grants
For the fiscal year ended June 30, 2024
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Fund balance, July 1 $ (22,723) $ (22,723) $ (22,723) $ - Resources (inflows):
Intergovernmental 95,039 95,039 1,278,153 1,183,114
Use of money and property 13,403 13,403
Amount available for appropriation 95,039 95,039 1,291,556 1,196,517 Charges to appropriations (outflows):
Parks and recreation 20,344 (20,344)
Total charges to appropriations 20,344 (20,344)
Excess of resources over (under)
charges to appropriations 95,039 95,039 1,271,212 1,176,173 Fund balance, June 30 $ 72,316 $ 72,316 $ 1,248,489 $ 1,176,173 Budgeted Amounts
88 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Governmental activities
Invested in capital assets, net of related debt 21,212,739 $ $ 23,993,612 $ 23,272,375 $ 22,965,519 $ 25,467,097 $ 28,076,375 $ 27,346,667 $ 27,624,448 $ 27,576,533 $ 29,833,801 Restricted 6,151,937 2,034,880 2,158,867 3,826,127 4,807,246 4,785,320 5,581,108 6,558,200 8,952,613 8,600,698 Unrestricted 625,980 4,763,585 6,065,087 2,096,004 (721,612) (4,189,985) (2,852,730) 2,223,210 1,680,806 6,281,938 Total governmental activities net position 27,990,656 $ $ 30,792,077 $ 31,496,329 $ 28,887,650 $ 29,552,731 $ 28,671,710 $ 30,075,045 $ 36,405,858 $ 38,209,952 $ 44,716,437 Business-type activities
Invested in capital assets, net of related debt $ - $ 658,243 - $ $ 623,339 $ 640,474 $ 594,223 $ 541,831 $ 489,439 $ 437,048 $ - Unrestricted 34,207 56,125 964,577 1,285,535 944,193 695,311 971,123 851,251 786,387 - Total business-type activities net assets $ 34,207 $ 56,125 $ 1,622,820 $ 1,908,874 $ 1,584,667 $ 1,289,534 $ 1,512,954 $ 1,340,690 $ 1,223,435 $ - Total net assts
Invested in capital assets, net of related debt 21,212,739 $ $ 23,993,612 $ 23,930,618 $ 23,588,858 $ 26,107,571 $ 28,670,598 $ 27,888,498 $ 28,113,887 $ 28,013,581 $ 29,833,801 Restricted 2,122,890 2,034,880 2,158,867 3,826,127 4,807,246 4,785,320 5,581,108 6,558,200 8,952,613 8,600,698 Unrestricted 660,187 4,819,710 7,029,664 3,381,539 222,581 (3,494,674) (1,881,607) 3,074,461 2,467,193 6,281,938 Total net assets $ 23,995,816 $ 30,848,202 $ 33,119,149 $ 30,796,524 $ 31,137,398 $ 29,961,244 $ 31,587,999 $ 37,746,548 $ 39,433,387 $ 44,716,437 Fiscal Year
CITY OF ARTESIA, CALIFORNIA
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
($5,000,000)
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
Total invested in capital assets, net of related debt Total net position-restricted Total net position-unrestricted 89 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Expenses
Governmental activities:
General government $ 1,657,600 $ 2,458,793 $ 2,641,676 $ 2,522,576 $ 3,955,102 $ 4,187,313 $ 4,523,432 $ 3,854,973 $ 3,310,279 $ 4,264,141 Public safety 3,211,801 3,376,566 3,515,581 3,803,083 4,160,102 5,006,881 3,792,862 4,542,434 4,671,915 5,152,508 Parks and recreation 1,486,853 1,258,541 1,428,523 1,341,013 1,174,728 1,459,468 1,148,427 1,973,429 1,403,087 1,713,630 Public works 2,260,827 2,308,478 2,110,642 2,244,145 2,063,743 2,179,759 2,685,133 2,466,739 2,914,580 3,499,726 Community development 526,250 578,618 746,761 544,246 724,973 1,009,598 1,006,978 1,325,713 2,533,642 2,280,851 Interest on long-term debt 13,000 15,228 - - - - - - - - Total governmental activities expenses 9,156,331 9,996,224 10,443,183 10,455,063 12,078,648 13,843,019 13,156,832 14,163,288 14,833,503 16,910,856 Business-type activities:
Residential refuse 905,433 376,870 - - - - - - - -
Parking - - 162,474 174,845 261,551 200,947 149,334 239,508 203,441 - Artesia Town Center - - 156,476 252,972 279,667 258,058 177,918 543,755 219,648 - Total business-type activities expenses 905,433 376,870 318,950 427,817 541,218 459,005 327,252 783,263 423,089 - Total expenses $ 10,061,764 $ 10,373,094 $ 10,762,133 $ 10,882,880 $ 12,619,866 $ 14,302,024 $ 13,484,084 $ 14,946,551 $ 15,256,592 $ 16,910,856 Program revenues
Governmental activities:
Charges for services:
General government $ 60,149 $ 551,206 $ 686,391 $ 598,180 $ 636,224 $ 486,898 $ 562,013 $ 404,801 $ 1,118,242 $ 972,461 Public safety 531,064 762,385 245,713 175,612 206,202 - - - - - Parks and recreation 63,909 74,013 62,575 49,693 124,268 34,427 34,427 53,703 87,352 106,835 Public works 450,261 242,516 - - 103,130 57,463 57,463 61,265 - - Community development 47,670 58,606 69,714 95,836 58,441 492,762 492,762 653,815 975,566 1,592,626 Operating grants and contributions 2,077,854 1,763,400 1,294,978 1,323,627 919,724 1,408,966 1,381,708 1,623,044 1,864,706 1,393,028 Capital grants and contributions 183,881 - 675,007 675,007 1,393,213 1,639,598 4,065,409 7,843,268 1,248,758 4,579,342 Total governmental activities program revenues 3,414,788 3,452,126 3,034,378 2,917,955 3,441,202 4,120,114 6,593,782 10,639,896 5,294,624 8,644,292 Business-type activities:
Charges for services - Residential Refuse 939,640 398,788 7,578 7,387 3,935 - - - - - Charges for services - Parking - - 238,450 163,427 208,646 120,292 175,610 164,295 77,730 - Charges for services - Artesia Towne Center - - 486,297 543,057 482,621 403,107 375,062 446,704 228,104 - Total business-type activities program revenues 939,640 398,788 732,325 713,871 695,202 523,399 550,672 610,999 305,834 - Total program revenues $ 4,354,428 $ 3,850,914 $ 3,766,703 $ 3,631,826 $ 4,136,404 $ 4,643,513 $ 7,144,454 $ 11,250,895 $ 5,600,458 $ 8,644,292 Net (expense) revenue
Total net expense $ (5,707,336) $ (6,522,180) $ (6,995,430) $ (7,251,054) $ (8,483,462) $ (9,658,511) $ (6,339,630) $ (3,695,656) $ (9,656,134) $ (8,266,564) General revenues
Taxes:
Property taxes, levied for general purpose $ 1,698,157 $ 1,778,796 $ 1,846,489 $ 1,809,817 $ 1,896,335 $ 1,999,302 $ 2,085,778 $ 2,146,321 $ 2,278,334 $ 2,426,156 Transient occupancy taxes 535,124 553,188 512,631 423,928 391,137 434,010 406,026 410,567 595,622 626,137 Sales taxes 3,096,626 3,038,340 3,784,651 3,690,349 4,137,499 3,989,411 3,272,693 5,551,693 5,310,565 5,505,982 Franchise taxes 407,926 2,696,612 706,034 766,423 846,786 893,480 888,495 909,908 143,740 207,367 Business license taxes 479,678 518,569 545,391 618,198 650,117 614,271 682,807 525,901 884,681 818,066 Other taxes 163,526 192,493 176,636 79,847 22,008 13,391 - - - 930,602 Motor vehicle licence fee collection in excess 7,216 6,798 7,563 8,852 - - - - - - Use of money and property 436,094 548,037 318,332 462,724 712,384 372,674 371,655 100,488 724,831 2,289,377 Other 70,907 12,686 41,075 94,258 168,070 165,818 258,931 209,327 1,405,200 745,928 Transfer-In - - - - - - - - - 1,223,434
Contribution from Successor Agency - 1,283,731 - - - - - - - - Total governmental activities 6,895,254 9,345,519 9,222,533 7,954,396 8,824,336 8,482,357 7,966,385 9,854,205 11,342,973 14,773,049 (Continued)
CITY OF ARTESIA, CALIFORNIA
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
90 (Continued)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General revenues (cont'd)
Business-type activities:
Transfer-Out - - - - - - - - - (1,223,434)
Change in net position
Governmental activities $ 1,153,711 $ 2,801,421 $ 1,813,728 $ 417,288 $ 186,890 $ (1,240,548) $ 1,403,335 $ 6,330,813 $ 1,804,094 $ 6,506,485 Business-type activities 34,207 21,918 413,375 286,054 153,984 64,394 223,420 (172,264) (117,255) (1,223,434) Total changes in net position $ 1,187,918 $ 2,823,339 $ 2,227,103 $ 703,342 $ 340,874 $ (1,176,154) $ 1,626,755 $ 6,158,549 $ 1,686,839 $ 5,283,051
CITY OF ARTESIA, CALIFORNIA
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
($3,000,000)
($1,000,000)
$1,000,000
$3,000,000
$5,000,000
$7,000,000
$9,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Change in net position-governmental activities 91 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General fund
Nonspendable $ 59,725 $ 19,505 $ 29,805 $ 22,301 $ 23,664 $ 28,735 $ 21,901 $ 88,581 $ 243,022 $ 636,952 Restricted 3,504,933 - - - - - - - - -
Committed 2,328,476 6,400,000 6,400,000 7,007,490 7,007,490 7,015,296 5,315,000 5,315,000 5,315,000 5,315,000 Assigned 301,000 2,595,240 4,689,393 1,533,000 1,533,000 1,893,000 977,782 1,215,485 1,215,485 1,215,485 Unassigned 3,434,199 (1,674,508) - 540,052 (1,729,330) (2,095,348) 729,471 5,151,404 4,719,920 7,109,758 Total general fund $ 9,628,333 $ 9,014,745 $ 9,444,690 $ 9,102,843 $ 6,834,824 $ 6,841,683 $ 7,044,154 $ 11,770,470 $ 11,493,427 $ 14,277,195 All other governmental funds
Nonspendable - - 7,063 - 7,063 - 8,063 8,628 20,000 102,413 Restricted $ 2,647,004 $ 2,641,091 $ 2,721,910 $ 3,752,819 $ 4,683,336 $ 4,778,257 $ 6,058,271 $ 7,557,559 $ 9,248,944 $ 10,000,360 Assigned - - 2,043,148 - 1,998,832 1,349,697 1,367,839 1,371,179 984,954 1,523,514 Unassigned (715,887) 676,056 2,025,342 (111,549) (245,811) (1,785,026) (333,862) (188,097) (59,076) (219,506) Total all other governmental funds 1,931,117 $ $ 3,317,147 $ 4,747,252 $ 5,691,481 $ 6,436,357 $ 4,349,991 $ 7,100,311 $ 8,749,269 $ 10,194,822 $ 11,406,781
CITY OF ARTESIA, CALIFORNIA
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Fund balances-general fund Fund balances-all other governmental funds 92 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Revenues
Taxes $ 6,388,250 $ 8,784,799 $ 7,579,396 $ 7,397,414 $ 7,958,208 $ 8,887,075 $ 8,315,947 $ 10,393,960 $ 10,460,337 $ 10,790,577 Licenses and permits 424,061 542,950 473,916 528,133 538,854 492,762 607,207 525,901 815,390 1,371,826 Intergovernmental 2,080,875 2,302,769 3,377,426 1,896,778 2,310,757 2,101,017 4,524,776 8,090,841 1,866,069 4,765,501 Charges for services 610,409 1,046,288 257,088 286,227 383,209 434,132 524,210 1,082,055 1,365,770 1,300,096 Use of money and property 436,087 548,034 318,331 462,724 712,384 372,674 371,655 100,488 724,831 2,289,377 Fines and forfeitures 70,913 40,883 163,675 156,981 206,202 144,656 15,248 91,529 186,566 193,510 Developer fees 47,667 58,606 69,713 - - - - - 930,602 - Other 70,920 12,685 41,075 94,258 168,070 165,818 258,931 209,327 1,218,634 552,418 Reimbursement from successor agency 183,881 - - - - - - - - - Total revenues 10,313,063 13,337,014 12,280,620 10,822,515 12,277,684 12,598,134 14,617,974 20,494,101 16,637,597 22,193,907 Expenditures
General government 1,460,175 2,337,561 2,339,459 2,685,531 3,613,960 3,099,787 3,375,189 3,514,451 3,975,649 4,503,604 Public safety 3,171,039 3,337,065 3,494,997 3,766,241 4,154,411 5,003,531 3,792,357 4,542,434 4,671,915 5,152,508 Parks and recreation 1,354,629 1,115,548 1,290,766 1,200,310 1,062,510 1,266,334 950,685 1,744,549 1,170,687 1,482,374 Public works 1,373,756 1,367,346 1,267,791 1,444,231 1,248,253 1,002,890 1,028,631 1,600,183 1,973,188 2,556,230 Community development 526,250 578,618 746,761 544,246 724,973 1,009,598 1,006,978 1,325,713 2,533,642 2,280,851 Capital outlay 953,448 3,762,730 766,558 579,574 3,474,911 4,015,028 1,151,343 1,391,497 1,144,006 3,009,000 Debt service:
Principal 46,856 50,476 - - - - - - - -
Interest and fiscal charges 13,000 15,228 - - - - - - - - Cost of issuance - - - - - - - - - -
Total expenditures 8,899,153 12,564,572 9,906,332 10,220,133 14,279,018 15,397,168 11,305,183 14,118,827 15,469,087 18,984,567 Excess of revenues over
(under) expenditures 1,413,910 772,442 2,374,288 602,382 (2,001,334) (2,799,034) 3,312,791 6,375,274 1,168,510 3,209,340 (Continued)
CITY OF ARTESIA, CALIFORNIA
(modified accrual basis of accounting)
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
93 (Continued)
Other financing sources (uses) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Transfers in $ 299,599 $ 4,317,595 $ 45,402 $ 35,597 $ 629,791 $ 519,598 $ 113,023 $ 4,131,550 $ 284,438 $ 1,137,218 Transfers out (299,599) (4,317,595) (603,484) (35,597) (151,600) (160,071) (113,023) (4,131,550) (284,438) (350,831) Bond discount - - - - - - - - - -
Long-term debt issued - - - - - - - - - -
Total other financing
sources (uses - (558,082) - 478,191 - 359,527 - - 786,387 - Extraordinary loss from dissolution
of Redevelopment Agency - - - - - - - - - -
Net changes in fund balances 1,413,910 $ $ 772,442 $ 1,816,206 $ 602,382 $ (1,523,143) $ (2,439,507) $ 3,312,791 $ 6,375,274 $ 1,168,510 $ 3,995,727 Debt service as a percentage of
noncapital expenditures 0.8% 0.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% (modified accrual basis of accounting)
CITY OF ARTESIA, CALIFORNIA
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
$(4,000,000)
$(2,000,000)
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Net Changes in Fund Balances Debt Service as a Percentage to Noncapital Expenditures 94 Fiscal Transient Property Business Franchise Other
Year Property Taxes Sales Taxes Occupancy Taxes Transfer Taxes License Taxes Taxes Taxes Total 2015 1,698,157 3,096,626 535,124 32,642 479,678 407,926 130,884 6,381,037 2016 1,778,796 3,038,340 520,533 32,655 518,569 2,696,612 192,493 8,777,998 2017 1,792,172 3,784,651 512,631 54,317 545,391 706,034 184,200 7,579,396 2018 1,752,303 3,690,349 423,928 57,514 618,198 766,423 88,699 7,397,414 2019 1,844,788 4,137,499 391,137 51,547 650,117 846,786 36,334 7,958,208 2020 1,999,302 3,989,411 434,010 42,690 614,271 893,480 13,391 7,986,555 2021 2,085,778 3,272,693 406,026 43,545 682,807 888,495 7,379,344 - 2022 2,146,321 5,551,693 410,567 79,540 525,901 909,908 770,030 10,393,960 2023 2,197,203 5,310,565 595,622 81,131 884,681 143,740 1,247,395 10,460,337 2024 2,426,156 5,505,982 626,137 44,504 818,066 995,662 374,070 10,790,577
CITY OF ARTESIA, CALIFORNIA
General Governmental Tax Revenues by Source
Last Ten Fiscal Years
(modified accrual basis of accounting)
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
$11,000,000
$12,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Property Taxes Sales Taxes Transient Occupancy Taxes Property Transfer Taxes Business License Taxes Franchise Taxes Other 95 Total
Fiscal Effective
Year Secured Nonunitary Unsecured Total Rate (2)
2015 1,371,438,382 - 36,461,776 1,407,900,158 0.6566%
2016 1,444,454,184 - 35,572,647 1,480,026,831 0.6571%
2017 1,504,821,751 - 38,979,785 1,543,801,536 0.6573%
2018 1,589,872,425 - 38,378,560 1,628,250,985 0.6573%
2019 1,672,317,291 - 39,091,161 1,711,408,452 0.6582%
2020 1,764,086,354 - 40,248,565 1,804,334,919 0.6585%
2021 1,841,922,554 - 40,456,330 1,882,378,884 0.6587%
2022 1,899,479,654 - 37,538,774 1,937,018,428 0.6590%
2023 2,018,889,130 - 37,268,831 2,056,157,961 0.6593%
2024 2,149,081,067 - 40,484,323 2,189,565,390 0.6596%
(1) Net of exemptions
Source: Los Angeles County/Hdl Companies
Assessed Value (1)
CITY OF ARTESIA, CALIFORNIA
Assessed Value of Taxable Property
Last Ten Fiscal Years
(2) Because of California's complicated taxing structure where different values are taxed at different rates due to Proposition 13 and Redevelopment dissolution statutes, we have used an effective rate. The rate has been calculated by dividing total revenue for the government preparing the statistical section by the total revenue base. $0
$100,000,000
$200,000,000
$300,000,000
$400,000,000
$500,000,000
$600,000,000
$700,000,000
$800,000,000
$900,000,000
$1,000,000,000
$1,100,000,000
$1,200,000,000
$1,300,000,000
$1,400,000,000
$1,500,000,000
$1,600,000,000
$1,700,000,000
$1,800,000,000
$1,900,000,000
$2,000,000,000
$2,100,000,000
$2,200,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Secured assessed value Nonunitary assessed value Unsecured assessed value 96 Total
Fiscal Effective
Year Residential Commercial Industrial Other Total Rate (2) 2015 948,906,951 319,382,443 52,441,154 87,169,610 1,407,900,158 0.6566% 2016 1,009,152,736 329,584,977 52,095,299 89,193,819 1,480,026,831 0.6571% 2017 1,058,706,264 338,230,423 52,874,890 93,989,959 1,543,801,536 0.6573% 2018 1,119,486,714 356,504,771 55,586,834 96,672,666 1,628,250,985 0.6573% 2019 1,180,780,891 370,883,525 59,402,802 100,341,234 1,711,408,452 0.6582% 2020 1,252,584,691 391,879,135 62,474,763 97,396,330 1,804,334,919 0.6585% 2021 1,313,136,749 407,314,525 63,675,586 98,252,024 1,882,378,884 0.6587% 2022 1,365,326,692 409,261,464 64,579,385 97,850,887 1,937,018,428 0.6590% 2023 1,447,244,217 427,658,253 66,447,381 114,808,110 2,056,157,961 0.6593% 2024 1,535,428,217 452,411,924 79,671,254 122,053,995 2,189,565,390 0.6596% (1) Net of exemptions
Source: Los Angeles County/Hdl Companies
Assessed Value (1)
CITY OF ARTESIA, CALIFORNIA
Assessed Value of Taxable Property by Use
Last Ten Fiscal Years
(2) Because of California's complicated taxing structure where different values are taxed at different rates due to Proposition 13 and Redevelopment dissolution statutes, we have used an effective rate. The rate has been calculated by dividing total revenue for the government preparing the statistical section by the total revenue base. $0
$100,000,000
$200,000,000
$300,000,000
$400,000,000
$500,000,000
$600,000,000
$700,000,000
$800,000,000
$900,000,000
$1,000,000,000
$1,100,000,000
$1,200,000,000
$1,300,000,000
$1,400,000,000
$1,500,000,000
$1,600,000,000
$1,700,000,000
$1,800,000,000
$1,900,000,000
$2,000,000,000
$2,100,000,000
$2,200,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Residential Commercial Industrial Other
97 Community Total
Fiscal Basic Detention Flood School College Water Effective Year Levy (2) Facilities Control Total District (3) District (4) District Rate (5) 2015 1.0000 0.0000 0.0000 0.0000 0.0292 0.0481 0.0035 0.6566% 2016 1.0000 0.0000 0.0000 0.0000 0.0324 0.0483 0.0035 0.6571% 2017 1.0000 0.0000 0.0000 0.0000 0.0313 0.0470 0.0035 0.6573% 2018 1.0000 0.0000 0.0000 0.0000 0.0311 0.0437 0.0035 0.6573% 2019 1.0000 0.0000 0.0000 0.0000 0.0302 0.0445 0.0035 0.6582% 2020 1.0000 0.0000 0.0000 0.0000 0.0819 0.0445 0.0035 0.6585% 2021 1.0000 0.0000 0.0000 0.0000 0.0890 0.0435 0.0035 0.6587% 2022 1.0000 0.0000 0.0000 0.0000 0.0766 0.0425 0.0035 0.6590% 2023 1.0000 0.0000 0.0000 0.0000 0.0793 0.0436 0.0035 0.6593% 2024 1.0000 0.0000 0.0000 0.0000 0.0751 0.0423 0.0035 0.6596% (1) Per $100 of assessed value
District ($0.19), Educational Rev Aug. Fund($0.203) and other agencies ($0.028). (3) ABC Unified School District .
(4) Cerritos Community College District .
Source: Los Angeles County/Hdl Companies .
(5) Because of California's complicated taxing structure where different values are taxed at different rates due to Proposition 13 and Redevelopment dissolution statutes, we have used an effective rate. The rate has been calculated by dividing total revenue for the government preparing the statistical section by the total revenue base.
County
(2) Basic levy for City ($0.067), County ($0.329), LA Consolidated Fire District ($0.183), ABC Unified School
CITY OF ARTESIA, CALIFORNIA
Direct and Overlapping Property Tax Rates (1)
Last Ten Fiscal Years
(Rate per $100 of Assessed Value)
0.0000
0.1000
0.2000
0.3000
0.4000
0.5000
0.6000
0.7000
0.8000
0.9000
1.0000
1.1000
1.2000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Basic Levy County School District Community College Water District 98 CITY OF ARTESIA, CALIFORNIA
Principal Property Owners
June 30, 2024
Percentage of Percentage of
Taxable Total Taxable Taxable Total Taxable
Primary Assessed Assessed Assessed Assessed
Taxpayer Use Value Rank Value (1) Value Rank Value (1)
Eaves Artesia LP Residential 35,858,157 $ 1.64% 30,404,560 1 1.35% 1 Artesia Partners LLC Commercial 35,350,000 1.61% 28,810,994 2 2.05% 2 YSM Investment No 3 LLC Commercial 35,250,000 1.61% 21,850,000 3 0.97% 3 Pioneerlux Associates, LP Commercial 21,876,135 1.00% 4 - - - NNC WP 186th Street LLC Residential 16,331,210 0.75% 5 - - - 11900 East Artesia Boulevard LLC Institutional 15,742,017 0.72% 13,360,381 6 0.95% 6 Maya Inn and Suites Commercial 14,796,386 0.68% 7 - - - Haw Lay I LLC Commercial 14,142,440 0.65% 12,005,820 8 0.85% 7 Artesia Christian Home Inc Institutional 13,915,759 0.64% 9 - - - Realty Specialties Inc Residential 12,548,999 0.57% 10 - - - California Milk Producers Industrial - - 16,390,279 - 1.16% 4 BSREP Socal 91 Freeway LLC Commercial - - 14,200,000 - 0.63% 5 Roy and Shahnaz Egari Trust Commercial - - 10,484,646 - 0.74% 8 Eastand Estate Commercial - - 9,824,400 - 0.70% 9
Mei H Chu Trust Commercial - - 9,046,700 - 0.64% 10
Total $ 215,811,103 9.86% 166,377,780 $ 10.05%
(1) Total assessed valuation of taxable property exclusive of exemptions.
Source: Los Angeles County/Hdl Companies
2024 2015
Principal Property Owners
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
$100,000,000
$110,000,000
$120,000,000
$130,000,000
2024 2015
Institutional Commercial Industrial Residential
99 Percent of
Percent of Total Tax
Fiscal Total Tax Current Tax Current Taxes Delinquent Tax Total Tax Collections to Year Levy (2) Collections Collected Collections Collections Total Tax Levy 2015 822,968 810,542 98.5% 9,866 820,408 99.7%
2016 844,497 732,978 86.8% 6,200 739,178 87.5%
2017 870,625 870,625 100.0% 162,375 1,033,000 118.7%
2018 912,132 903,094 99.0% 6,372 909,466 99.7%
2019 955,470 933,541 97.7% 9,866 943,407 98.7%
2020 996,741 970,140 97.3% 55,112 1,025,252 102.9%
2021 1,039,175 1,005,854 96.8% 62,123 1,067,977 102.8%
2022 1,074,233 1,063,592 99.0% 45,002 1,108,594 103.2%
2023 1,138,723 1,077,769 94.6% 76,232 1,154,001 101.3%
2024 1,161,497 1,158,016 99.7% 52,757 1,210,773 104.2%
(1) Includes only City general property taxes of the General Fund (2) Includes secured and unsecured property tax levies exclusive of homeowner exemption Source: Los Angeles County.
CITY OF ARTESIA, CALIFORNIA
Property Tax Levies and Collections (1)
Last Ten Fiscal Years
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Total Tax Collections Current Tax Collections Total Tax Levy 100
Percentage of Percentage of
Fiscal Tax Allocation Capital Personal Debt
Year Bonds (2) Notes Leases Total Income (1) Per Capita (1) 2015 - 148,385 - 148,385 244.67% 11.31%
2016 - 97,908 - 97,908 369.89% 17.24%
2017 - - - - 0.00% 0.00%
2018 - - - - 0.00% 0.00%
2019 - - - - 0.00% 0.00%
2020 - - - - 0.00% 0.00%
2021 - - - - 0.00% 0.00%
2022 - - - - 0.00% 0.00%
2023 - - - - 0.00% 0.00%
2024 - - - - 0.00% 0.00%
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See Demographic Statistics on Demographic and Economic Statistics Schedule (2) Due to the dissolution of the Artesia Redevelopment Agency, the debt related to tax allocation bonds is no longer reported in this table.
Outstanding Debt by Type-Last Ten Fiscal Years
CITY OF ARTESIA, CALIFORNIA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Tax Allocation Bonds Revenue Bonds Notes Capital Leases Certificates of Participation 101
CITY OF ARTESIA, CALIFORNIA
Computation of Direct and Overlapping Bonded Debt
As of June 30, 2024
2023-24 Assessed Valuation $ 2,189,565,390
Net General
Activities Bonded Percentage Amount
and Capital Lease Applicable to Applicable to
Jurisdiction Debt Outstanding City of Artesia(1) City of Artesia Overlapping Tax and Assessment Debt:
Metropolitan Water District $ 18,210,000.00 0.057% $ 10,380 Cerritos Community College District 433,766,921 3.558% 15,433,427 ABC Unified School District 116,814,373 11.176% 13,055,174 Total Direct and Overlapping Tax and Assessment Debt $ 28,498,981 Overlapping General Fund Debt:
Los Angeles County General Fund Obligations $ 2,479,229,730.00 0.109% 2,702,360 $ Los Angeles Superintendent of Schools
Certificates of Participation 2,857,300 0.109% 3,114
City of Artesia - -
Total Direct and Overlapping Tax and Assessment Debt $ 2,705,474 Overlapping Tax Increment Debt (Successor Agencies): $ 12,022,970 100% 12,022,970 $ Total Direct Debt -
Total Overlapping Debt $ 43,227,425
Combined Total Debt $ 43,227,425
Notes:
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and tax allocation bonds and 102
Total Debt Limitation- Total Debt
Fiscal Assessed Add Assessed 15% of Total Applicable Legal Year Value Exemptions Value Assessed Value to Limitation Debt Margin 2015 1,407,900,158 6,276,033 1,414,176,191 212,126,429 212,126,429 - 2016 1,480,026,831 6,276,033 1,486,302,864 222,945,430 222,945,430 - 2017 1,543,801,536 6,276,033 1,550,077,569 232,511,635 232,511,635 - 2018 1,628,250,985 6,276,033 1,634,527,018 245,179,053 245,179,053 - 2019 1,711,408,452 6,276,033 1,717,684,485 257,652,673 257,652,673 - 2020 1,804,334,919 6,533,855 1,810,868,774 271,630,316 271,630,316 - 2021 1,882,378,884 6,451,377 1,888,830,261 283,324,539 283,324,539 - 2022 1,937,018,428 4,799,444 1,941,817,872 291,272,681 291,272,681 - 2023 2,056,157,961 6,451,377 2,062,609,338 309,391,401 309,391,401 - 2024 2,189,565,390 7,280,026 2,196,845,416 329,526,812 329,526,812 -
CITY OF ARTESIA, CALIFORNIA
Legal Debt Margin Information
Last Ten Fiscal Years
Assessed Valuations Legal Debt Margin
-
25,000,000
50,000,000
75,000,000
100,000,000
125,000,000
150,000,000
175,000,000
200,000,000
225,000,000
250,000,000
275,000,000
300,000,000
325,000,000
350,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Legal debt margin Debt limitation
103
Year Population (1)
2015 16,781
2016 16,883
2017 16,816
2018 16,792
2019 16,919
2020 16,490
2021 16,484
2022 16,226
2023 16,093
2024 16,019
Personal Per Capita
Income(2) Personal
Year ($ Thousand) Income(2)
2015 363,057 21,635
2016 362,149 21,450
2017 369,249 21,958
2018 377,241 22,465
2019 383,243 22,651
2020 405,497 24,590
2021 411,323 24,952
2022 426,436 26,281
2023 456,631 28,374
2024 483,554 30,186
Unemployment
Year Rate (2)
2015 5.1%
2016 4.1%
2017 3.2%
2018 2.7%
2019 2.8%
2020 3.6%
2021 11.5%
2022 8.8%
2023 6.2%
2024 6.3%
(1) State Department of Finance.
(2) HdL, Coren & Cone.
Last Ten Fiscal Years
Last Ten Fiscal Years
CITY OF ARTESIA, CALIFORNIA
Demographic and Economic Statistics
Last Ten Fiscal Years
0 2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 ($ Million) Personal Income Per Capita Personal Income
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
9.0%
10.0%
11.0%
12.0%
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
104
Employer Employees Rank
Percentage
of Total City
Employment Employees Rank
Percentage
of Total City
Employment
AUTOMOBILE CLUB OF SOUTHERN CA 1 50 10.27% 2 845 39.90% CITY OF ARTESIA 2 39 8.01% 5 249 11.76%
CARE MERIDIAN 3 29 5.95% 3 307 14.49%
TSANG & ASSOCIATES, A PROFESSIONAL LAW CORPORATION 4 23 4.72% 2,494 117.75% 1 SK ENTER BKING PR INC TX AUDIT PRES 5 21 4.31%
ANGELES INSTITUTE, LLC 6 20 4.11%
NURSES PLUS HOSPICE INC 7 14 2.87%
KUMON MATH & READING CENTER OF ARTESIA 8 12 2.46% 10 205 9.68% SAGE M. HUMPHRIES D.D.S, M.S. 9 12 2.46% 8 218 10.29%
AMBITIONS CALIFORNIA INC 10 10 2.05% 4 277 13.08%
230 47.23% 4,595 216.95%
Total number of employees 487 2,118
Number of businesses 899 1,041
Source: Finance Department, HdL
2014
CITY OF ARTESIA, CALIFORNIA
As of June 30, 2024
Principal Employers
2024
105
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Total Total Total Total Total Total Total Total Total Total General government 19.00 17.00 16.29 15.01 19.60 19.00 20.00 20.00 22.00 16.00 Community development - - 5.88 8.33 3.00 4.00 4.00 4.00 4.00 7.90 Public works 7.00 8.00 2.93 3.03 7.00 7.00 6.00 6.00 7.00 8.00 Public safety 2.85 3.00 0.95 2.22 4.38 3.90 4.90 4.90 1.90 - Parks and recreation 8.00 8.00 10.95 11.46 9.15 10.15 9.40 9.40 7.40 7.40 Total full-time equivalent positions 36.00 36.85 37.00 40.05 43.13 44.05 44.30 44.30 42.30 39.30 Source: Finance Department
CITY OF ARTESIA, CALIFORNIA
Full-time Equivalent City Government Employees by Function Last Ten Fiscal Years
General government ,
16.00 Community
development , 7.90
Public works , 8.00
Public safety , -
Parks and recreation ,
7.40 Fiscal Year 2024
106
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General government
Number of Buildings - City Hall 1 1 1 1 1 1 1 1 1 1
Number of Historical Museums 2 2 2 2 2 2 2 2 2 2
Historical Water Tower 1 1 1 1 1 1 1 1 1 1
General Government Vehicles 2 2 2 2 2 2 2 2 2 2
Park and Recreation
Number of Buildings - Community Centers 5 5 5 5 5 5 5 5 5 5 Number of Buildings - Library 1 1 1 1 1 1 1 1 1 1
Acres of Park Space 16.98 16.98 16.98 16.98 16.98 16.98 16.98 16.98 16.98 16.98 Park Trees 202 202 202 202 202 202 202 202 202 202
Parks 3 3 3 3 3 3 3 3 3 3
Recreation Transit Vehicles 2 2 2 2 2 2 2 2 2 2
Playground Areas 5 5 5 5 5 5 5 5 5 5
Baseball Fields 7 7 7 7 7 7 7 7 7 7
Basketball Courts 3 3 3 3 3 3 3 3 3 3
Roller Hockey Rinks 1 1 1 1 1 1 1 1 1 1
Handball Court 1 1 1 1 1 1 1 1 1 1
Tennis Courts 1 1 1 1 1 1 1 1 1 1
Maintenance/Public works
Number of Buildings 1 1 1 1 1 1 1 1 1 1
Street Trees 1,652 1,652 1,652 1,652 1,652 1,652 1,652 1,652 1,652 1,652 Miles of Streets and Service Roads 30.09 30.09 30.09 30.09 30.09 30.09 30.09 30.09 38.33 38.33 Number of Traffic Signals 25 25 25 25 25 25 25 25 26 26 Number of Street Lights 136 136 136 136 136 136 136 136 136 136 Vehicles 11 11 11 11 11 11 11 11 11 11
Public safety
Number of Parking Pay Stations 28 28 28 28 28 28 28 28 28 28 Public Safety Vehicles 4 4 4 4 4 4 4 4 4 4
(1) Information provided by various departments
CITY OF ARTESIA, CALIFORNIA
Last Ten Fiscal Years
Capital Asset Statistics by Function (1)
107
CITY COUNCIL AGENDA REPORT
MEETING DATE: February 10, 2025 ITEM NO: 10B.
TO: Mayor and Members of the City Council
SUBJECT: Fiscal Year 2024-25 Mid-Year Budget
FROM: Jamie Murguia, Finance Manager
REVIEWED AND APPROVED BY:
Melissa Burke, Deputy City Manager
Abel Avalos, City Manager
RECOMMENDATION:
Staff recommends that the City Council, adopt Resolution No. 25-3030, approving a statement of Investment Policy, and repealing Resolution No. 24-2995; and approve the proposed mid-year budget adjustments.
BACKGROUND:
The Fiscal Year 2024-25 budget was adopted by the Council in June 2024. For the mid-year, Staff reviewed the FY 2024-25 Budget to Actual activity through December 2024. The purpose of the mid-year review is to give City Council the opportunity to look at the adopted budget half way through the year, make adjustments if needed, and better understand where the City of Artesia ("City") will be at the end of the fiscal year.
ANALYSIS:
Summary of Significant Adjustments:
General Fund - Revenue
The adopted Fiscal Year 2024-25 Budget had an estimated surplus of $38,131. After the proposed adjustments, the Fiscal Year 2024-25 Mid-Year Budget will have an estimated surplus of $348,846.
Based on current revenue trends, Staff is proposing a net increase to the City’s General Fund revenue of $653,958.
This represents an estimated increase of $1,136,743 to certain line items, and an estimated reduction of $695,411 from other line items, as well as a net increase of $212,266 in transfers-in to the General Fund. The chart below reflects the categories of revenue with the most significant increase.
Description Original Budget Estimate Additional Revenue Estimated New Budget Transaction and Use Tax $ - $ 773,500.00 $ 773,500.00
Building Permits $ 1,230,570.00 $ 269,430.00 $ 1,500,000.00 SB90 Cost Recovery $ - $ 22,000.00 $ 22,000.00
The revenue estimate for the Transactions and Use Tax (TUT) reflects an estimate of one quarter of TUT remittance. The TUT will go into effect on April 1, 2025, and therefore, the City will realize just one quarter of new revenue for Fiscal Year 2024-25. That being said, this is a new, recurring revenue source for the City that will be utilized for the delivery of City services throughout the community.
In collaboration with the City's dedicated Los Angeles County Sheriff Department Sergeant, additional recurring revenue was identified in the form of SB90 Cost Recovery funds. These funds are recoverable as part of a program allowing local governments to recover costs for certain state-mandated reporting programs. In this case, the City will be recovering costs associated with law enforcement's participation in these state-mandated reporting programs.
The mid-year adjustment also proposes other smaller upward revenue projections, as outlined on page one of the Mid-Year Budget Adjustment (Attachment 1).
As part of the mid-year analysis, Staff finds it necessary to propose reductions in revenue in some line items as well. The chart below reflects the categories of revenue with the most significant decrease.
Description Original Budget Estimate Reduced Revenue Estimated New Budget Rental Income $ 878,011.00 $ (650,411.00) $ 227,600.00
Billboard $ 30,000.00 $ (30,000.00) $ -
The most significant revenue reduction is to the Artesia Towne Center (ATC) Rental Income line item. The City entered into a contract with Westridge Commercial, Inc. ("Westridge") for property management services of the ATC in August 2022. Since then, Westridge has managed all aspects of the ATC, including rent collection, as well as payment of utilities, facility maintenance, and property rehabilitation. The City no longer directly collects rent, and instead receives an Owner's Distribution, which is the difference in revenue versus expenses. To account for this, Staff recommends reducing the Rental Income line item to accurately reflect the Owner's Distribution for the ATC, rather than the gross rent. Similarly, Staff has reduced expenditures for the ATC, which will be later addressed in this Report.
Staff is proposing to eliminate $30,000 in Billboard revenue as the City is still actively working on this project, and does not anticipate collecting any revenue this fiscal year. Revenue is still anticipated, and is likely to be realized in Fiscal Year 2025-26.
General Fund - Expenditures
There were several expenditure adjustments in the General Fund. Staff is proposing a net increase in General Fund expenditures in the amount of $343,883. This represents an estimated increase of $1,383,870 to certain expenditure line items, and an estimated reduction of $1,039,987 from other expenditure line items.
Significant expenditure increases include:
Planning Dept. Professional Services – $517,177
Reflects the need for Staff Augmentation as well as additional funding for professional service contracts to complete critical Planning projects, such as the City's Housing Element Retiree Healthcare – $237,549
Reflects the correction of a misallocation in the Budget. There is no proposed healthcare increase costs, rather Staff needs to correctly allocate funds to various departments with retiree healthcare costs.
Health Benefits – $29,336
Reflects Council action to cover up to 100% of the Kaiser rate for current employees' health and welfare benefits.
The Artesian – $22,500
Reflects the reallocation of SB1383 grant funds to other projects within the SB1383 Fund.
Staff worked to diligently assess the needs of each department. In many cases, Staff was able to reduce or consolidate expenses to offset increases in other line items as a means to maximize the City's resources and lessen the burden on the General Fund. This exercise is how Staff was able to reduce $1,383,870 in actual expenditure increases to a net cost of $343,883.
Significant expenditure reductions include:
ATC expenditures – $475,390
Reflects the business model of ATC, and that the City has no direct expenses other than Staff. The ATC is profitable, and cash flow is used to manage the day to day needs of the ATC, reducing the burden on the General Fund, and actually providing for a net profit to the City.
Salary Savings – $283,408
Reflects vacant positions throughout the year that have resulted in salary and benefit savings. While the City seeks to fill vacant positions in an effort to provide the best possible services to its residents and businesses, recognizing savings while positions are vacant is a common way to realize budget savings.
The City's General Fund is expected to have a surplus at fiscal year end - June 30, 2025. The adopted Fiscal Year 2024-25 Budget had an estimated surplus of $38,131. After the proposed adjustments, the Fiscal Year 2024-25 Mid-Year Budget will have an estimated surplus of $348,846.
Investment Policy - Resolution No. 25-3030
Staff is proposing to add language to allow the City's designated Investment Manager, in addition to the City Treasurer, to screen third parties whom the City seeks to do investments with. This could include security dealers as well as broker/dealers. Staff proposes this change as it streamlines the screening process, and allows the City's designated Investment Manager to act on the City's behalf, which is the intention of the advisory services. This proposed change will bring the Investment Policy in line with the Investment Manager agreement and allow the City Treasurer to move forward with services. There is no fiscal impact to this administrative change to the Policy.
FISCAL IMPACT:
The overall impact of the Mid-Year Budget adjustment is a net surplus of $348,846 to the General Fund.
RECOMMENDED COUNCIL ACTION:
Staff recommends that the City Council, adopt Resolution No. 25-3030, approving a statement of Investment Policy, and repealing Resolution No. 24-2995; and approve the proposed mid-year budget adjustments.
Attachments
Attach 1 Mid-Year Adjustments FY 24-25 - JM 020125.pdf
Attach 2 Mid-Year Budget 2024-25.pdf
Attach 3 - Reso. No. 25-3030 (Investment Policy).pdf
Revenues
Account Number Description Budget Actual Variance Percent Remaining Estimated Final Proposed Adjustment 100-0000-4005 Transaction and Use Tax $0.00 $0.00 $0.00 0.00% $773,500 $773,500100-0000-4120 Building Permits $1,230,570.00 $955,725.98 $274,844.02 (22.33%) $1,500,000 $269,430100-0000-4145 Cannabis Permit $39,000.00 $40,976.34 ($1,976.34) 5.07% $40,976 $1,976100-0000-4237 Billboard $30,000.00 $0.00 $30,000.00 (100.00%) $0 ($30,000)100-0000-4280 SB90 Cost Recovery $0.00 $0.00 $0.00 0.00% $22,000 $22,000100-0000-4345 Int'l St Fair Sponsors $45,000.00 $51,050.00 ($6,050.00) 13.44% $51,050 $6,050100-0000-4346 Int'l St Fair Fees $15,000.00 $0.00 $15,000.00 (100.00%) $0 ($15,000)100-0000-4720 Rental Income $878,011.00 $33,298.94 $844,712.06 (96.21%) $227,600 ($650,411) 100-0000-4725 Cell Tower Rent $0.00 $13,414.14 ($13,414.14) 0.00% $27,786 $27,786100-0000-4860 Cannabis Community Benefit $45,000.00 $117,500.00 ($72,500.00) 161.11% $81,000 $36,000 Subtotal Increases $1,136,743Subtotal Decreases ($695,411) Total Net General Fund Revenues $441,332
100-0000-4900 Transfer in
General Fund Reserve- Assigned Fund Balance
Personnel/Labor Negotiations - Retention Bonus $0.00 $0.00 $0.00 0.00% $130,625 $130,625 Facility Deferred Maintenance $0.00 $0.00 $0.00 0.00% $22,000 $22,000 CDBG $5,000.00 $0.00 $0.00 0.00% $2,500 ($2,500)COPS Grant $192,000.00 $0.00 $0.00 100.00% $304,891 $112,891 AQMD $19,850.00 $0.00 $0.00 0.00% $0 ($19,850)
Housing Authority $10,000.00 $0.00 $0.00 0.00% $0 ($10,000) CNRA $22,500.00 $0.00 $0.00 0.00% $17,500 ($5,000)
Parking Fund $15,900.00 $0.00 $0.00 0.00% $0 ($15,900)
Subtotal Increases $265,516Subtotal Decreases ($53,250) Total Net General Fund Transfers $212,266Total General Fund Revenues and Transfers $653,598 City of Artesia
Fiscal Year 2024-25
Mid-Year Budget Update
GENERAL FUND REVENUES