NOTICE AND CALL OF A SPECIAL MEETING OF THE CITY COUNCIL,
THE SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY, AND
THE PUBLIC FINANCING AUTHORITY
OF THE CITY OF AZUSA
NOTICE IS HEREBY GIVEN that a Special Meeting of the City Council is hereby called pursuant to Government Code Section 54956, to be held on Tuesday, May 27, 2025, at 7:00 p.m. following the Regular Utility Board Meeting, at the Azusa Light & Water, located at 729 N. Azusa Ave, Azusa, CA.
The Special Meeting will be for the purpose of 1) holding a Public Hearing regarding AB -2561 Local Public Employee Vacant Positions; and 2) holding a Fiscal Year 2025 /2026-2026/2027 Budget Review Workshop.
Visit the City website at https://www.azusaca.gov/1389/Watch- Meetings-Online for all details and agenda.
Dated: May 22, 2025
________________________ _____________________________ Robert Gonzales, Mayor Jeffrey L. Cornejo, Jr., City Clerk
DECLARATION OF NOTIFICATION AND POSTING:
I, Annette Juarez, MMC, City Clerk Services Manager of the City of Azusa, or my designee, hereby certify that on the 22 nd day of May 2025, I e-mailed a true copy of the above notice as follows:
Councilmember Sabrina Bow, Ed.D. San Gabriel Valley Tribune Councilmember Andrew N. Mendez 605 E. Huntington Drive, Suite 100 Councilmember Jesse Avila, Jr. Monrovia, CA 91016
Mayor Pro-Tem Edward J. Alvarez Attn: Daniel Tedford
Mayor Robert Gonzales [email protected]
NOTE: Above addresses on file
and posted said notice in the City Clerk’s Office and the Civic Auditorium, 213 E. Foothill Blvd.; the Police Department Lobby, 725 N. Alameda Ave., the City Library, 729 N. Dalton Ave.; and on the City’s Web Page at www.azusaca.gov
_____________________________
Annette Juarez, MMC
5/27/2025 1
AGENDA
SPECIAL MEETING OF THE CITY COUNCIL,
THE SUCCESSOR AGENCY TO
THE FORMER REDEVELOPMENT AGENCY, AND
THE PUBLIC FINANCING AUTHORITY
OF THE CITY OF AZUSA
AZUSA LIGHT & WATER TUESDAY, MAY 27, 2025 729 N. AZUSA AVENUE 7:00 P.M. – SPECIAL MEETING AZUSA, CA 91702 Following Regular Utility Board Meeting
AZUSA CITY COUNCIL
ROBERT GONZALES
MAYOR
EDWARD J. ALVAREZ JESSE AVILA, JR.
MAYOR PRO-TEM COUNCILMEMBER
SABRINA BOW, Ed.D. ANDREW N. MENDEZ
COUNCILMEMBER COUNCILMEMBER
A. PRELIMINARY BUSINESS
1. Call to Order
2. Roll Call
B. PUBLIC COMMENT – Limited to items listed on this Special Meeting Notice.
Each person or representative of a group shall be allowed to speak without interruption for up to five (5) continuous minutes, subject to compliance with applicable meeting rules, on items listed on this agenda only.
Questions to the speaker or responses to the speaker's questions or comments shall be handled after the speaker has completed his/her comments.
2 C. SCHEDULED ITEMS
1. PUBLIC HEARING REGARDING AB-2561 LOCAL PUBLIC EMPLOYEE; VACANT POSITIONS.
RECOMMENDED ACTIONS:
1) Open the public hearing, receive testimony a nd presentation regarding AB -2561 Local Public Employees: Vacant Positions; and
2) Receive and file the attached AB 2561 Public Hearing Vacancy Reporting Policy.
2. BUDGET REVIEW WORKSHOP - FISCAL YEAR 202 5/2026-2026/2027 CITY OF AZUSA, CITY
OF AZUSA PUBLIC FINANCING AUTHORITY, AZUSA LIGHT & WATER, AND SUCCESSOR
AGENCY PRELIMINARY OPERATING AND CAPITAL IMPROVEMENT PLAN BUDGET REVIEW.
RECOMMENDED ACTION:
1) Review the Fiscal Year 202 5/26 and 2026/2027 Proposed Budgets and provide direction on any desired adjustments to the budget prior to the scheduled adoption on June 16, 2025.
D. COUNCIL COMMENTS
E. ADJOURNMENT
UPCOMING MEETINGS:
June 2, 2025, 6:30 p.m. Closed Session, 7:30 p.m. Regular Meeting June 16, 2025, 6:30 p.m. Closed Session, 7:30 p.m. Regular Meeting
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in a city meeting, please contact the City Clerk at 626- 812-5229. If possible, notification should be submitted at least three (3) working days prior to the meeting when special services are needed in order to assist staff in assuring that reasonable arrangements can be made in time.
CERTIFICATION
I, Annette Juarez, City Clerk Services Manager of the City of Azusa, or my designee, hereby certify under penalty of perjury that a true, accurate copy of the foregoing agenda was posted on May 2 2, 2025, twenty-four (24) hours prior to the meeting per Government Code 54956 at the City Clerk’s Office, 213 E. Foothill Blvd.; the lobby of the Police Department, 725 N. Alameda Ave.; the Civic Auditorium, 213 E. Foothill Blvd.; the City Library, 729 N. Dalton Ave.; and on the City’s Web Page at www.azusaca.gov.
______________________________________
Annette Juarez, MMC
City Clerk Services Manager
Azusa City Clerk’s Office
SCHEDULED ITEM
C-1
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
VIA: SERGIO GONZALES, CITY MANAGER
FROM: TALIKA M. JOHNSON, DIRECTOR OF ADMINISTRATIVE SERVICES
DATE: MAY 27, 2025
SUBJECT: PUBLIC HEARING REGARDING AB-2561 LOCAL PUBLIC EMPLOYEES:
VACANT POSITIONS
BACKGROUND:
On September 22, 2024, Governor Newsom signed Assembly Bill (AB) 2561 into law to amend the Meyers-Milias-Brown Act (MMBA) and create a new obligation for public agencies to publicly address the status of their vacancies and other related information. The new law adds Government Code Section 3502.3 to the MMBA, and the legal obligations thereunder took effect January 1, 2025.
Under the new law, public agencies must present the following:
• Status of the current vacancies.
• Address the recruitment and retention efforts.
• Identify any changes to policies, procedures, or recruitment activities that negatively impact and/or may present obstacles in the recruitment process.
Additionally, if the number of vacancies exceeds 20 percent of the total number of authorized full-time positions in a particular bargaining unit, the public agency shall include the following information upon request:
• The total number of job vacancies within a bargaining unit. • The total number of applicants for vacant positions within the bargaining unit. • The average number of days to complete the hiring process from when a position is posted. • Opportunities to improve compensation and other working conditions.
The information must be presented at a public hearing before the agency’s governing body at least once per fiscal year and/or prior to the adoption of a final budget for the fiscal year if the agency adopts an annual or multiyear budget in that given year. Staff will review vacancy rates and statuses every February 1 of each year to ensure transparency and meet reporting requirements. Moreover, the recognized employee organization/bargaining unit shall be entitled to make a presentation during the public he aring concerning vacancies and recruitment and retention efforts.
Public Hearing Regarding AB-2561 Local Public Employees: Vacant Positions May 27, 2025
RECOMMENDATIONS:
Staff recommends the City Council take the following actions:
1) Open the public hearing, receive testimony and presentation regarding AB -2561 Local Public Employees: Vacant Positions; and
2) Receive and file the attached AB 2561 Public Hearing and Vacancy Reporting Policy
ANALYSIS:
The City has 325.00 budgeted full -time positions, of which 283.00 of those positions are represented by eight bargaining unit associations. As of March 31, 2025, the City’s overall vacancy rate for all represented positions was 8.83% and all of the bargaining units’ vacancies were below the 20 percent threshold for overall vacancies, with two bargaining units having no vacancies.
As of
March 31, 2025
Azusa City
Employees
Association
(ACEA)
Azusa Mid-
Management
Association
(AMMA)
Azusa Police
Management
Association
(APMA)
Azusa
Police
Executive
Association
(APEA)
Azusa
Police
Officers
Association
(APOA)
Service
Employees
International
Union Local
721
(SEIU)
Civilian
Association
of Police
Personnel
(CAPP)
Local 18 of
the
International
Brotherhood
of Electrical
Workers
(IBEW)
Budgeted
Positions 67 33 12 2 49 27 25 68
Vacancies 5 1 0 0 5 5 1 8
Vacancy Rate 7.46% 3.03% 0.00% 0.00% 10.20% 18.52% 4.00% 11.76%
On average, a normal recruitment cycle takes about four months from vacancy to onboarding. While the City has been proactive in filling its vacancies in a timely manner, there are some administrative recruitment processes governed by the City of Azusa Rules of the Civil Service System that prevent the City from moving forward recruitments as quickly as Staff would like. In light of the requirements of AB 2561, Staff will soon move forward with meet and confers regarding revisions to the Civil Service Rules in order make the recruitment process more efficient.
On December 4, 2023, the City Council adopted Resolution No. 2023-C73, authorizing the City Manager to administratively add, remove, or edit any policy within the City’s Employee Handbook. Attached for receive and file consideration is the AB 2561 Public Hearing and Vacancy Reporting P olicy to be administratively added to the Employee Handbook. The City has met its meet and confer obligations with all eight bargaining units regarding the policy.
FISCAL IMPACT:
There is no fiscal impact for the recommended actions. However, addressing recruitment and retention issues along with other related obstacles to filling vacancies may involve future budget considerations, which will be presented to the City Council accordingly.
Public Hearing Regarding AB-2561 Local Public Employees: Vacant Positions May 27, 2025
Prepared by: Reviewed and Approved:
Vu Nguyen Talika M. Johnson
HR/Risk Management Analyst Director of Administrative Services
Reviewed and Approved:
Sergio Gonzalez
City Manager
Attachment:
1. AB 2561 Public Hearing and Vacancy Reporting Policy
CITY OF AZUSA
ADMINISTRATIVE POLICY
AB 2561 PUBLIC HEARING AND VACANCY
REPORTING POLICY
I. PURPOSE
This policy establishes the framework and requirements for holding public hearings and reporting on City of Azusa (City)'s workforce vacancies, recruitment, and retention efforts in compliance with Assembly Bill (“AB”) 2561. (Gov. Code § 3502.3.) The purpose is to ensure transparency, accountability, and responsiveness to community needs regarding the City's staffing and employment practices.
II. POLICY SCOPE
This policy applies to the City, the City’s management team, and the City Council.
III. DEFINITIONS
A. Public Hearing: A formal meeting that is open to the public, where the City’s representatives present information and accept public comments on specific topics, as required by law.
B. Vacancies: Unfilled positions within the City’s workforce that require recruitment efforts to be adequately staffed.
C. Recruitment: The process of attracting, screening, and selecting qualified candidates for employment with the City.
D. Retention: Efforts to maintain a stable and satisfied workforce by addressing the factors that contribute to stability in the workforce.
PUBLIC HEARING AND VACANCY REPORTING POLICY
PAGE 2 of 4
IV. POLICY STATEMENT
In accordance with AB 2561 (Gov. Code § 3502.3), the City is committed to holding a public hearing on its vacancies, the City’s recruitment, and retention efforts and any issues with the City’s policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.
The City will hold a public hearing at least once each fiscal year and provide reports on vacancies, recruitment, and retention efforts.
V. POLICY PROVISIONS
1. Public Hearing Requirements
The City shall conduct public hearings at least on an annual basis (once each fiscal year), prior to th e annual budget adoption , to present information on vacancies, recruitment and retention efforts and issues with the policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.
Public hearings shall be announced in advance and provide an opportunity for members of the public to make comments.
Recognized employee organizations shall have the right to present information, concerns, and recommendations at the public hearing.
Separate public hearings may be scheduled to address individual bargaining units or bargaining unit groupings.
The City Council shall ensure that each public hearing is adequately documented, with minutes and recordings made publicly available within a reasonable timeframe, typically within 45-60 days of the hearing (in accordance with the normal schedule for approving City Council Meeting Minutes).
2. Reporting Requirements
The City shall present information on the following at the public hearing:
1) The status of vacancies at the City, including vacancy rates as of February 1 of each year.
2) Information on the City's recruitment and retention efforts. .
3) Identification of any obstacles in the City's policies, procedures, and recruitment activities that may create challenges in the hiring process.
PUBLIC HEARING AND VACANCY REPORTING POLICY
PAGE 3 of 4
If the City prepares a report that includes the information described above, the City may elect to make the report available to the public via the City's official website or in print form prior to each public hearing.
3. Special Reporting Requirements for High Vacancy Rates
If the number of job vacancies within a single bargaining unit meets or exceeds 20% of the total number of authorized (budgeted) full-time positions (measured as of February 1 of each year ), the City shall, upon request of the recognized employee organization, include the following information during the public hearing:
1) The total number of job vacancies within the bargaining unit.
2) The total number of applicants for vacant positions within the bargaining unit.
3) The average number of days to complete the hiring process from when a position is posted.
4) Opportunities to improve compensation and other working conditions.
4. Responsibilities
City Council: The City Council is responsible for overseeing compliance with this policy and ensuring public hearings and reports meet the requirements outlined in AB 2561.
The City’s Management Team: The City’s M anagement Team shall coordinate with the Human Resources department to gather the necessary data and ensure accurate reporting.
Human Resources : Human Resources is responsible for compiling vacancy, recruitment, and retention data, and preparing reports in collaboration with the City’s Management Team.
5. Monitoring and Review
The City Council shall review the effectiveness of this policy on an annual basis and make revisions as necessary to ensure ongoing compliance with AB 2561 and alignment with best practices in public transparency.
6. Compliance and Enforcement
The City will maintain records of all public hearings, reports, and related documents for a minimum of the current year plus two years, in compliance with the City’s public records retention requirements.
REQUEST FOR INFORMATION REGARDING AB 2561
*TO BE FILLED OUT BY UNION REPRESENTATIVES
NAME OF EMPLOYEE ORGANIZATION/UNION
NAME OF REPRESENTATIVE
DATE OF REQUESTED CITY COUNCIL MEETING WORK TELEPHONE NUMBER/EMAIL
ADDITIONAL INFORMATION REQUESTED (PLEASE SEE ATTACHED FOR EXAMPLES):
SIGNATURE DATE
BUDGET REVIEW WORKSHOP
C-2
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
VIA: SERGIO GONZALEZ, CITY MANAGER
FROM: TALIKA M. JOHNSON, DIRECTOR OF ADMINISTRATIVE SERVICES
DATE: MAY 27, 2025
SUBJECT: FISCAL YEARS 2025/2026 AND 2026/2027 CITY OF AZUSA, CITY OF AZUSA
PUBLIC FINANCING AUTHORITY, AZUSA LIGHT & WATER, AND SUCCESSOR
AGENCY PRELIMINARY OPERATING AND CAPITAL IMPROVEMENT PLAN
BUDGET REVIEWS
BACKGROUND:
In accordance with the City’s Biennial Budget Policy and AMC Section 2- 449, the City prepares two one-year budgets within a two- year financial planning window. The proposed budgets reflect Council priorities established at the March 2025 Goals Workshop and address continued community investments, modernization of infrastructure, and long-term financial sustainability.
The purpose of this report is t o present a high- level overview of the proposed biennial operating and capital improvement budgets for Fiscal Year 2025 -2026 (“FY 25 -26”) and 2026- 2027 (“FY 26- 27”), covering the two-year period beginning on July 1, 2025 through June 30, 2027, and receive City Council direction ahead of formal adoption on June 16, 2025. This includes a discussion of General Fund performance, departmental highlights, personnel changes, capital outlays, and the overall fiscal outlook.
RECOMMENDATION:
Staff recommends the City Council take the following action:
1) Review the Fiscal Year 2025/26 and 2026/2027 Proposed Budgets and provide direction on any desired adjustments to the budget prior to the scheduled adoption on June 16, 2025.
ANALYSIS:
In accordance with the Azusa Municipal Code, the City Manager is responsible for preparing the proposed biennial budget for City Council consideration. The budget process begins in February with a mid-year review and financial forecast that provides a framework for evaluating service levels, programs, and long-term fiscal sustainability.
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
The proposed FY 2025-26 and FY 2026- 27 budgets prioritize public safety, infrastructure maintenance, and the preservation of essential community services. Budget development is guided by the City's adopted Budget Policy, which emphasizes cost -effective service delivery, living within available resources, and maintaining prudent reserves.
Department budgets are developed collaboratively with Finance, starting with a base budget derived from the prior year, adjusted for one -time items and contractual obligations. Departments submit augmentation and supplemental requests aligned with fiscal policies and City Council goals. All budget requests undergo review by the City Manager before inclusion in the draft budget.
Key fiscal principles guiding the process include avoiding one -time funds for ongoing costs, using reserves only in extraordinary situations, consolidating functions where appropriate, and ensuring each enterprise fund reflects the full cost of operations. The draft biennial budget is being presented to solicit City Council input ahead of final adoption on June 16, 2025.
GENERAL FUND OVERVIEW:
Public safety, general government, internal support services, community resources , including youth and senior programming, library services, and parks and facilities maintenanc e, comprise the majority of General Fund expenditures. The proposed FY 2025-26 and FY 2026-27 budgets are balanced and reflect continued investment in community services, public safety, and facility improvements. Looking ahead, the City faces several budgetary pressures, including a competitive labor market and rising medical premiums driving up salary and benefit costs, escalating construction material prices, increased community demand for programs and services, the continued operation of the Azusa Resource Center, and a decline in state and federal special revenue allocations.
The budget accounts for these emerging cost pressures while continuing to align with City Council’s adopted goals and priorities, ensuring the preservation of core services and strategic investments in the community. To alleviate pressure on the General Fund, the budget places strong emphasis on maximizing the use of special revenue funds and external grant opportunities to support programs, capital improvements, and some operational needs.
For FY 2025–26, projected General Fund revenues total $72,787,940 and expenditures total $72,468,640, resulting in a forecasted surplus of $319,300.
For FY 2026–27, projected revenues total $75,770,445 and expenditures total $75,433,395, resulting in a forecasted surplus of $339,050.
Notable budget items beyond baseline General Fund operations for the two fiscal years include:
• Capital improvement projects totaling $75,265 for Police Department building improvements and added information technology storage
• Capital outlays totaling $150,805
• Personnel additions totaling 0.00 net FTEs with an associated cost of $74,190 • OPEB 115 Trust contribution decrease from $1.0 million to $500,000 • Addition of $20,000 for Community Police Academy and Community Outreach Programs FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
• Insurance premium allocation increases totaling $429,420 • Inclusion of $75,000 for Downtown Activation Events
• Expanded Police Department vehicle lease program adding $395,425 to the budget • Inclusion of ongoing operations of the Azusa Resource Center (ARC) totaling $588,955 for FY 25-26 and $792,680 for FY 26-27 for the General Fund contribution only • Temporary relocation costs of $75,000 in FY 25- 26 for staff and library services during modernization of the Library
• Additional funding of $428,260 for expanded Community Resources programs and events
A summary of General Fund revenues by category and department expenditures follows, including year- over-year variance analysis.
Revenues and Transfers In
For FY 2025- 26, revenues are expected to increase $5.3 million or 7.9% compared to the current FY 2024-25 budget estimates. More significant changes include:
• Property Tax: increase of $939,212 (5.6%) – due to higher assessed property values • Transaction & Use Tax: increase of $2,073,000 (28.6%) – implementation of voter approved, Measure ZZ is expected to generate additional annual revenues of $2.3-2.5 million. Collections of this tax took effect April 1, 2025. Sales tax revenues in general, maybe more challenging to forecast long-term due to some buyer uncertainty surrounding tariff discussions • Utility Users Tax: increase of $600,000 (19.4%) – a direct result of forecasted Utility sales • Money & Property Use: increase of $742,461 (18.1%) – the City’s consistent cash position, revised investment strategies, and current market conditions have increased interest earnings • Other Taxes: increase of $726,097 (5.9%)
• Charges for Services: decrease of $257,227 (3.2%) – these revenues are difficult to estimate and based on development project activity. Revenue forecasts in this category maybe slightly conservative
• Transfers In: increase of $317,007 (12.8%) – mainly due to increases in retiree medical costs allocated to Enterprise funds for their proportionate cost Table 1 – General Fund Revenues
REVENUE SOURCE
ACTUALS
FY 23-24
REVISED
BUDGET
FY 24-25
PROJECTED
ACTUALS
FY 24-25
PROPOSED
BUDGET
FY 25-26
PROPOSED
BUDGET
FY 26-27
BUDGET
$ VARIANCE
25 TO 26
BUDGET
% VARIANCE
25 TO 26
% OF BUDGET
FY 25-26
Property Tax 15,884,376$ 16,762,163$ 16,762,165$ 17,701,375$ 18,263,945$ 939,212$ 5.6% 24.3% Sales Tax 7,895,225 7,756,681 7,756,680 7,882,280 8,285,780 125,599 1.6% 10.8% Utility User Tax 3,840,662 3,100,000 3,458,950 3,700,000 3,900,000 600,000 19.4% 5.1% Transaction Use Tax 7,135,768 7,251,000 7,392,665 9,324,000 9,832,000 2,073,000 28.6% 12.8% Other Taxes 12,702,830 12,378,803 12,557,965 13,104,900 13,750,205 726,097 5.9% 18.0% License & Permit 3,705,625 3,412,735 3,769,685 3,462,630 3,627,630 49,895 1.5% 4.8% Fines & Penalties 1,314,251 1,260,535 1,244,380 1,245,000 1,245,000 (15,535) -1.2% 1.7% Money & Property Use 4,477,474 4,111,314 4,811,940 4,853,775 4,975,515 742,461 18.1% 6.7% Cost Reimbursements 661,809 20,700 207,895 19,000 19,000 (1,700) -8.2% 0.0% Charges for Services 6,982,511 8,023,392 8,020,929 7,766,165 8,016,850 (257,227) -3.2% 10.7% Miscellaneous 4,420,348 928,233 990,915 939,360 958,765 11,127 1.2% 1.3% Subtotal Revenues 69,020,878$ 65,005,556$ 66,974,168$ 69,998,486$ 72,874,690$ 4,992,929$ 7.7% 96.2% Transfers In 3,612,869 2,472,448 2,472,450 2,789,455 2,895,755 317,007 12.8% 3.8% TOTAL GENERAL FUND REVENUES 72,633,747$ 67,478,004$ 69,446,618$ 72,787,940$ 75,770,445$ 5,309,935$ 7.9% 100.0%
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
Expenditures and Transfers Out
For FY 2025-26, expenditures are expected to decrease $16.7 million compared to the current FY 2024- 25 revised budget. The overall decrease is due to significant capital improvement projects budgeted in the current year. For normal operations (excluding capital improvement projects), the FY 25- 26 budget is expected to increase by $2.6 million or 4% compared to the current FY 24- 25. Table 2 provides a summary of General Fund expenditures by Department:
Table 2 – General Fund Expenditures
DEPARTMENT
ACTUALS
FY 23-24
REVISED
BUDGET
FY 24-25
PROJECTED
ACTUALS
FY 24-25
PROPOSED
BUDGET
FY 25-26
PROPOSED
BUDGET
FY 26-27
BUDGET
$ VARIANCE
25 TO 26
BUDGET
% VARIANCE
25 TO 26
% OF
BUDGET
FY 25-26
Administration
City Council 171,637$ 219,602$ 208,081$ 260,745$ 267,280$ 41,143$ 18.7% 0.4% City Manager 746,705 1,093,466 985,357 1,114,960 1,123,820 21,494 2.0% 1.5% Azusa Resource Center - - 387,170 588,955 792,680 588,955 100.0% 0.8% Neighborhood Services 243,005 858,458 398,615 36,700 37,100 (821,758) -95.7% 0.1% City Clerk 654,675 880,458 745,150 791,915 1,002,795 (88,543) -10.1% 1.1% City Treasurer 170,100 238,830 241,415 249,750 258,460 10,920 4.6% 0.3% City Attorney 308,829 315,000 314,650 365,000 375,000 50,000 15.9% 0.5% Administrative Services
Accounting 1,778,642 1,835,460 1,911,282 2,135,190 2,225,415 299,730 16.3% 2.9% Purchasing 428,535 432,815 420,580 457,495 481,815 24,680 5.7% 0.6% Printing 7,532 9,000 8,500 - - (9,000) -100.0% 0.0% Citywide (excludes POBs) 5,206,614 6,361,643 7,348,480 7,143,605 7,425,050 781,962 12.3% 9.9% HR-Personnel Relations 562,263 949,767 919,326 991,645 978,275 41,878 4.4% 1.4% Library Services 1,632,333 2,193,892 1,940,642 2,471,845 2,505,865 277,953 12.7% 3.4% Safety (excludes Fire Services) 21,602,615 23,537,697 24,166,906 26,556,370 27,752,910 3,018,673 12.8% 36.6% Economic Development 3,106,730 4,970,830 3,672,276 4,913,030 5,501,865 (57,800) -1.2% 6.8% Community Resources 3,281,567 5,488,546 5,047,076 6,362,435 6,378,575 873,889 15.9% 8.8% Public Works 4,105,768 6,911,049 6,198,897 5,347,225 5,727,770 (1,563,824) -22.6% 7.4% Subtotal Expenditures 44,007,546$ 56,296,511$ 54,914,400$ 59,786,865$ 62,834,675$ 3,490,350$ 6.2% 82.5% Transfers Out 40,687 - 273,444 500,000 300,000 500,000 100% 0.7% Fire Safety Contract 6,820,286 7,179,410 6,905,966 7,330,995 7,550,925 151,585 2.1% 10.1% Pension Obligation Bonds 4,749,972 4,748,436 4,794,970 4,724,025 4,720,640 (24,411) 0.0% 6.5% Capital & Infrastructure Replacement (Outlays) 757,273 1,400,255 1,400,255 78,645 - (1,321,610) 0.0% 0.1% Capital & Infrastructure Replacement (CIP) 2,817,140 19,563,643 19,563,643 48,110 27,155 (19,515,533) 0.0% 0.1% TOTAL EXPENDITURES 59,192,904$ 89,188,255$ 87,852,678$ 72,468,640$ 75,433,395$ (16,719,619)$ -18.7% 100.0%
While Table 2 provides forecasts by Department as it relates to General Fund expenditures, some of the above listed Departments in addition to other Departments have costs funded by non- General Fund sources or special revenues. Later in this report, an overview of key initiatives by Department, citywide capital outlay, CIP and personnel change requests is provided.
General Fund Reserves Analysis and Policy
The City continues to maintain a strong General Fund reserve position due to sound financial management, Council policy direction, and long- term planning. Despite significant investments in public facilities, capital improvements, and pension and OPEB liabilities, the General Fund remains structurally balanced with modest annual surpluses.
The proposed budgets for FY 2025- 26 and FY 2026- 27 project ending reserve balances of over $41.9 million and $42.3 million, respectively. After accounting for internal reserve targets of $37.5 million in FY 2025-26 and $38.7 million in FY 2026-27, projected reserves remain $4.5 million and $3.7 million above policy levels.
Ongoing contributions to the City’s OPEB Trust and phased investments in facility improvements have positioned the City well to manage future risks and maintain financial flexibility. Staff recommends the City Council reaffirm reserve targets annually to ensure alignment with current fiscal conditions.
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
Table 3 – General Fund Internally Restricted Reserves and Funding Levels
Reserve Category
Purpose
Current
Reserve Levels
Recommended
Levels
Budget Stabilization and
Catastrophic Event
Reserve
To mitigate costs due to annual budget
revenue shortfalls as a result of changes in
economic environment and/or one-time
expenditures and unforeseen emergencies
or catastrophic events
40% of budget or
$24.6 million
40% of budget or
$29.0 million FY 25-26
and
$30.2 million FY 26-27
Capital Assets &
Infrastructure
Replacement Reserve
To use for replacement of capital assets
and infrastructure such as facilities, IT
upgrades, and fleet operations
$3.0 million $3.0 million
Insurance Reserve To fund unanticipated liability and
worker’s compensation claims up to City’s
$150K (GL) or $250K (WC) SIRs per
claim
$3.5 million $3.5 million
Retiree Benefits Reserve To mitigate impacts on the City’s future budgets that may arise from increased
retiree benefit costs (pension and medical)
$2.0 million $2.0 million
A summary of forecasted budget results and estimated reserve balances are shown in Table 4. If Council maintains the current adopted reserve level, ending 25-26 and 26-27 fiscal year balances are estimated to remain above the total Reserves Target by $4.5 million and $3.7 million, respectively.
Table 4 – General Fund Reserves Analysis
AUDITED
ACTUALS
FY 23-24
REVISED
BUDGET
FY 24-25
ESTIMATED
ACTUALS
FY 24-25
PROPOSED
BUDGET
FY 25-26
PROPOSED
BUDGET
FY 26-27
Total Revenues 73,142,920 67,478,004 69,446,618 72,787,940 75,770,445 Total Expenses 64,798,633 69,624,612 68,289,035 72,420,530 75,406,240 Normal Operating Surplus or (Deficit) 8,344,287$ (2,146,608)$ 1,157,583$ 367,410$ 364,205$ Less: Capital Improvement Projects (1,950,690) (19,563,643) (19,563,643) (48,110) (27,155) Total Sources/(Uses) of Reserves 6,393,597$ (21,710,251)$ (18,406,060)$ 319,300$ 337,050$ Net Payment of (Payables) /Collection of Receivables 1,037,339 - - - - Beginning Reserves Balance 52,643,169 60,074,105 60,074,105 41,668,045 41,987,345 Ending Reserves Balance 60,074,105$ 38,363,854$ 41,668,045$ 41,987,345$ 42,324,395$ Less: Internally Restricted Reserves Target 28,603,914 34,858,638 34,858,638 37,468,212 38,662,496 Reserves In Excess/(Short) of Restricted Funds 31,470,191$ 3,505,216$ 6,809,407$ 4,519,133$ 3,661,899$
DEPARTMENT HIGHIGHTS:
The City’s nine departments deliver a broad range of services to the community. For FY 2025- 26, total revenues are projected at $208.2 million with proposed expenditures of $2 29.5 million. For FY 2026- 27, revenues are forecast at $213.7 million and expenditures at $214.3 million. The difference between revenues and expenditures is primarily funded by accumulated fund balances and reflects planned investments in multi-year capital improvement projects.
The following summarizes key departmental initiatives which are reflected in the proposals for the biennial budget period:
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
Administration
• Oversee modernization of City facilities, including the Senior Center, Memorial Park, Library, and Dog Park.
• Coordinate Downtown initiatives, including activation events and business development. • Administer the November 2026 General Municipal Election and support district -based representation.
• Expand the Electronic Document Management System and improve digital records access. • Plan and facilitate community meetings, events, and public engagement efforts. • Administer scholarship and assistance programs for students and residents. • Manage homelessness prevention programs and operate the Azusa Resource Center. • Lead citywide communications via digital and broadcast platforms. • Track legislation and pursue external funding for key initiatives.
Administrative Services
• Complete the Development Impact Fee (DIF) Nexus Study to support local development projects and capital planning. The DIF will allow the City to fund new improvements including facilities and infrastructure and the Community continues to expand. • Upgrade the City’s financial system to improve reporting, transparency, and decision-making. • Digitize financial records and standardize policies to increase efficiency and compliance. • Modernize purchasing protocols and improve support for capital projects and operations. • Administer CFDs and bond transactions related to parks and public safety investments. • Manage OPEB and pension liabilities through targeted contributions to Section 115 Trusts. • Streamline hiring and enhance retention through updated recruitment practices and training programs.
• Expand digital platforms for HR functions to reduce administrative workload. • Support audits, budget development, and revenue strategies including Measure ZZ tracking. • Maintain fiscal reporting excellence through pursuit of GFOA certifications. • Lead labor negotiations and HR policy updates to ensure compliance and workplace equity.
Community Resources
• Oversee facility upgrades at Memorial Park, Azusa Woman’s Club, and North Recreation Center.
• Expand afterschool and youth enrichment programs, including boxing and outdoor recreation. • Host regional tournaments and broaden aquatics offerings for all age groups and abilities. • Strengthen partnerships with AUSD and APU to support joint programming and facility use. • Implement senior facility improvements and expand health, fitness, and outreach services. • Deliver new cultural events and family festivals citywide. • Advance the All In for Azusa initiative to enhance nonprofit and agency coordination. • Expand ROAR and neighborhood-based recreation programs. • Improve community event safety and facility infrastructure. • Increase Dial-A-Ride and shuttle capacity and prepare for electric fleet transition. • Improve transit access and relocate administration for better public service delivery.
Economic & Community Development
• Enforce building codes and streamline permitting with a continued shift to digital plan reviews and inspections.
• Maintain service quality and provide staff training to ensure code and regulatory compliance.
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
• Complete the General Plan Update and initiate the Development Code Update to guide future growth.
• Advance housing policies that promote availability, affordability, and design standards. • Support development through zoning, entitlement processing, and coordination with Planning and Arts Commissions.
• Conduct over 500 annual inspections to enforce rental housing standards and address neighborhood blight.
• Improve community response and enforcement efficiency using GoGov and digital tools. • Promote business attraction and retention through events, targeted outreach, and industry recruitment.
• Manage key City-owned properties and pursue strategic acquisitions to support long-term development goals.
• Administer HUD-funded programs supporting youth, seniors, and low-income households, including housing rehab grants and referral services.
Information Technology
• Upgrade network and cybersecurity systems to protect City operations and data. • Implement disaster recovery solutions to maintain continuity during outages or emergencies. • Modernize conference rooms with Microsoft Teams technology to support hybrid meetings. • Improve Library systems and public access through new digital platforms. • Strengthen emergency communication capabilities with Starlink satellite service. • Oversee enterprise software, GIS, telecom, and digital communications to support internal operations and community engagement.
Library
• Complete the Library renovation project to create accessible, sustainable learning spaces. • Maintain services during construction through a temporary location and expanded offsite programming.
• Deliver mobile and digital services to underserved areas and strengthen resource access through Neighborhood Connections.
• Expand staff training in emerging technologies and modern service models. • Support adult learners through ESL, literacy, and career readiness programs. • Launch the Outdoor Learning Space for flexible, year-round programming. • Deepen school partnerships, issue Library cards to students, and enhance youth literacy programs.
• Offer project -based learning, teen leadership development, and early childhood education support.
• Maintain citywide outreach through Bookmobile services and tutoring partnerships.
Light & Water
• Maintain affordable, reliable utility services while meeting all state and federal regulatory requirements.
• Upgrade electric infrastructure, including underground cable replacement, feeder reconfiguration, and new circuit construction.
• Implement wildfire mitigation measures and continue vegetation management to prevent service disruptions.
• Launch GIS-based tools like AEFM to support system planning and infrastructure management.
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
• Continue major water projects including the South Reservoir and Aspan Well rehabilitation. • Promote water quality, conservation, and long- term sustainability through education and compliance.
• Enhance customer service with digital payment tools, field work systems, and energy -efficiency upgrades.
• Preserve utility financial health through strategic rate planning and reserve management. • Expand public benefit programs, including rebates, low -income assistance, and sustainability outreach.
• Invest GHG allowance revenues in renewable energy and emissions reduction initiatives.
Police Department
• Focus on traffic enforcement, gang and graffiti suppression, and homelessness intervention through targeted field strategies.
• Expand proactive enforcement through CST, HALO, and ESGMET teams. • Civilianize support roles to improve operational efficiency and reallocate sworn personnel to frontline duties.
• Fully implement Special Services Officers for jail operations and facility security. • Invest in drone technology, AI tools, and surveillance systems to support crime prevention and rapid response.
• Modernize the fleet with 30 leased patrol vehicles and expand use of cloud- based systems and ALPRs.
• Increase investment in employee wellness, mental health resources, and professional development.
• Strengthen community engagement through area commanders, outreach events, and digital platforms.
• Advance succession planning and leadership development for organizational continuity. • Update emergency operations plans, conduct drills, and expand preparedness outreach citywide. • Maintain EOC readiness and pursue emergency grants and compliance with FEMA and Cal OES standards.
• Manage key contracts for fire, jail, animal control, and parking services, with a shift to in- house jail operations.
• Evaluate service delivery models and coordinate annual public safety events with partner agencies.
Public Works
• Upgrade park restrooms and playgrounds and maintain over 12,000 trees as part of the Urban Forest program.
• Coordinate with the Parks Commission on prioritized improvements and pursue Prop 68 and Measure A grant funding.
• Advance street rehab projects, complete designs for 1st/Baseline and Azusa Avenue, and prepare San Gabriel/Azusa conversion for construction.
• Improve pedestrian crossings near schools and implement stormwater compliance programs. • Update the sewer master plan, design infrastructure upgrades, and maintain over 60 miles of sewer lines.
• Sustain graffiti abatement efforts and collaborate on prevention strategies. • Complete facility improvements at City Hall, the Police Department, Azusa Women’s Club, and Library.
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
• Perform citywide curb and striping refresh, sidewalk repairs, and signage replacement for ADA and MUTCD compliance.
A full copy of the City’s proposed budget by Department can be found on the City’s website at:
https://www.azusaca.gov/2265/FY2025-26-and-FY2026-27-Council-Budget-S.
CITYWIDE CAPITAL OUTLAYS AND PROJECTS
Capital Equipment Purchases
The proposed capital outlays total $2,774,595 over two years, of which all except $150,805 are funded by special revenue and grant sources:
Information Technology
• Fiber cable repair and upgrade: $149,520
Community Resources
• Z-23 Infield Groomer (sports field maintenance): $51,120 Public Works
• Power Turf Renovation Equipment: $21,040
• Electric Sewer Camera Truck: $291,820
• Two Work Trucks: $177,200
• Dump Truck: $199,350
• Cat 420 Backhoe Loader: $176,095
• 310-P Tier Backhoe Loader: $171,530
Light & Water
• Two Meter Trucks (EV replacements): $149,590
• One Ford F-350 Utility Truck: $70,525
• Freightliner/Digger Derrick Truck: $786,325
Public Safety
• 3D Crime Scene Scanner: $56,960
• Modular Vehicle Barrier (for event security): $206,175 • New Dispatch Furniture/Stations: $136,770
• Dispatch Recording Equipment: $51,930
• RFID Readers for vehicle gates: $11,160
• IT Storage Expansion: $67,485
Citywide Capital Improvement Projects (CIP)
A five -year CIP plan totaling $91,055,265 is proposed, aligning with Council’s infrastructure and community service priorities . Of the $91 million plan, $60,697,265 in projects are earmarked for the two-year proposed budget, and majority of the projects or $37,672,265 have identified special revenue funding sources, $75,265 will be funded by the General Fund, and $23,025,000 are needed capital improvements but funding has yet to be solidified. Notable projects for the two-years are:
Economic Development & Downtown Revitalization
• Farmer’s Market: $400,000 fully funded in prior years • Downtown Streetscape Improvements: $170,000 remaining and fully funded in priors • San Gabriel Avenue Two-Way Conversion: $12,150,000 projected (currently unfunded) FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
Parks and Recreation Facilities
• Slauson Pool Site Upgrades: $900,000
• Playground Equipment with Shade – Pioneer Park: $75,000 • Rancho Park Playground Equipment Replacement: $320,000 • Northside Park – New Restrooms and Activity Room: $1,400,000 Major Road Improvements
• Foothill, Gladstone, and Azusa Avenue Pavement Rehab
o Gladstone: $6,000,000
o Azusa Ave: $4,000,000
• Residential Resurfacing: $1,000,000
Public Safety Facilities
• Police Department Facility Upgrades
o Jail Workstation: $10,445
o Briefing Room Flooring: $14,100
o Locker Room Shower: $23,565
o Jail Painting: $14,210
o Shooting Range: $12,945
In addition to these new projects, the City continues to make progress towards completion of major catalyst improvement projects such as the Senior Center , Library, Women’s Club, Dog Park, and Memorial Park. Details of the proposed citywide 5 -year capital improvement plan can be found in the online budget document.
PROPOSED PERSONNEL CHANGES
As the Azusa community and amenities expand, demands on city staff for continued high-level customer service and support is also increasing. A net increase of 2.0 FTEs with a total fiscal impact of $252,095, of which $74,190 is proposed to be funded by the General Fund:
Table 5 – Personnel Requests Summary Fiscal Year 2025-26
Department Change Description FTE Change Fiscal Impact
Community
Resources
Convert 2 part-time roles to full-time (Recreation Coord., Sr. Rec Leader) +1.00 +$152,660 Economic
Development
Replace Housing Coord. with Economic Development Manager 0.00 +$22,580 Community
Improvement
Add Comm. Improvement Inspector; Reclass & defund 2 other roles 0.00 +$103,955 / - $116,530
Library Reclass Bookmobile role (no FTE change) 0.00 +$9,920 Public Works
(Sewer)
Add 2 Street Maintenance Workers +2.00 +$177,905
Net FTE Impact xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx +2.00 +$252,095
FY 2025-26 and FY 2026-27 Biennial Budget Review Workshop May 30, 2025
Tables 6 and 7 provides an overview of the requests by departments, which are detailed in the Budget Summaries attached to this report.
Table 6 –Fiscal Year 2025-26 Citywide Budget by Agency
Agency
Operating &
Capital Investments Transfers Total Budget
City 115,082,780$ 9,688,410$ 124,771,190$ Utilitie s (L &W) 98,894,850 1,787,040 100,681,890
APFA - - - Successor Agency 4,012,700 - 4,012,700 Total Budget 217,990,330$ 11,475,450$ 229,465,780$
Table 6 –Fiscal Year 2026-27 Citywide Budget by Agency
Agency
Operating &
Capital Investments Transfers Total Budget
City 102,783,765$ 9,780,870$ 112,564,635$ Utilitie s (L &W) 95,860,110 1,820,810 97,680,920
APFA - - - Successor Agency 4,011,250 - 4,011,250 Total Budget 202,655,125$ 11,601,680$ 214,256,805$
A comprehensive overview of the City’s personnel plan be found in the online budget document.
OVERALL FISCAL PICTURE:
The proposed Biennial Fiscal Year 2 5-26 and Fiscal Year 2 6-27 General Fund budgets are balanced with estimated surpluses of $319,300 and $337,050, respectively, and overall cash reserve balances are projected at approximately $42 million by the end of each year . If the City Council maintains the existing General Fund Reserve Policy levels, undesignated reserves are estimated at $4.5 million for FY 25-26 and $3.7 million by end of FY 26-27.
All other Funds have sufficient revenues and/or reserves on hand to cover proposed appropriations.
Staff is seeking Council’s input on the proposed Biennial Fiscal Years 2025-26 and 2026-27 budgets prior to requesting adoption on June 16
th.
Prepared by: Reviewed and Approved:
Talika M. Johnson Sergio Gonzalez
Director or Administrative Services City Manager
Attachment:
1. Biennial FY 2025-26 and FY 2026-27 Budget Summaries
BUDGET SUMMARIES
FY 2025/26 & FY 2026/27 BUDGETS
CITY OF AZUSA
Fund Balance Summaries
Revenues Summaries
Expenditures Summaries
Interfund Transfers Schedule
Personnel Overview
Personnel Request Summ
ary
Capital Outlay Summar
ies
Capital Improvement Project Summaries
ITEM C.2
Attachment 1
CITY OF AZUSA FY 2025/26 Summary of Changes to Fund Balances Estimated Budget Budget Estimated
Fund Balance Revenues Transfers In Expenses Transfers Out Surplus/(Deficit) Fund Balance Fund 6/30/2025 FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 6/30/2026 6/30/2026 General Fund
General Fund 18,313,016$ 69,998,485$ 2,789,455$ 64,510,890$ 7,830,995$ 446,055$ 18,759,071$ Equipment Replacement 5,593,953 - - 126,755 - (126,755) 5,467,198 Total General Fund 23,906,969 69,998,485 2,789,455 64,637,645 7,830,995 319,300 24,226,269 Special Revenue Funds
Measure R 1,335,104 813,335 - 933,180 - (119,845) 1,215,259 Measure M 4,990,395 948,320 - 4,900,000 - (3,951,680) 1,038,715 Measure X (SB1) 1,941,151 1,339,370 - 2,100,000 - (760,630) 1,180,521 LA County-MTA/TDA 58,156 39,480 - - - 39,480 97,636 State Gas Tax (209,481) 1,404,935 - 1,006,680 - 398,255 188,774 Utility Mitigation 3,526,722 - 855,000 4,213,895 - (3,358,895) 167,827 Hwy. 39 Maint. 1,714,270 35,475 - 1,786,105 - (1,750,630) (36,360) Transit - Proposition 'A' 3,559,605 1,564,190 - 1,211,295 - 352,895 3,912,500 Transit - Proposition 'C' 3,589,815 1,207,215 - 847,990 - 359,225 3,949,040 CDBG (161,499) 372, 980 - 471,415 - (98,435) (259,934) Measure W-Safe Clean Water Program 1,626,362 628,165 - 1,221,310 - (593,145) 1,033,217 Senior Nutrition 10,071 - - - - - 10,071 Public Benefit Program 1,325,529 1,503,840 - 1,923,045 - (419,205) 906,324 Supplemental Law Enforcement 329,047 424,765 - 406,310 - 18,455 347,502 Air Quality Improvement (AQMD) 363,621 78,950 - 54,305 - 24,645 388,266 Grants and Seizure 9,278,861 - - 661,635 - (661,635) 8,617,226 Fire Safety Contract 273,444 - 7,330,995 7,330,995 - - 273,444 Rosedale Maint. CFD (Monoriva Nursery) 174,137 953,600 759,310 362,035 (167,745) 6,392 AB939 Fees 486,866 522,810 - 396,445 - 126,365 613,231 Employee Benefits 2,000,000 - 500,000 500,000 - - 2,000,000 Measure A - Park Funds 2,123 1,300,000 - 1,300,000 - 2,123 Public Safety CFD 270,969 118,905 - 211,255 63,885 (156,235) 114,734 Total Special Revenue Funds 36,485,266 13,256,335 8,685,995 32,235,170 425,920 (10,718,760) 25,766,506 Capital Projects Funds
Rosedale Contribution Fund 489,300 - - - - - 489,300 Rosedale Traffic Mitigation 565,340 - - - - - 565,340 Transportation (LACMTA) (242,476) - - - - - (242,476) Park In-Lieu (Quimby) 12,234 8,700 - 150,000 - (141,300) (129,066) Public Works Endowment 92,790 1,995 - - - 1,995 94,785 Total Capital Project Funds 917,188 10,695 - 150,000 - (139,305) 777,883 Debt Service Funds
Mountain Cove 542,036 596,735 - 596,735 - - 542,036 Rosedale IA1 4,184,086 3,591,845 - 2,177,465 - 1,414,380 5,598,466 Rosedale IA2 (1,154,965) - - 1,177,950 - (1,177,950) (2,332,915) Public Financing Authority - - - - - - - Total Debt Service Funds 3,571,157 4,188,580 - 3,952,150 - 236,430 3,807,587 Enterprise Funds
CA Climate Balancing 2,597,988.00 1,101,200 - 1,100,000 - 1,200 2,599,188 Water (4,340,175.78) 32,191,610 - 35,089,815 431,715 (3,329,921) (7,670,097) Light 25,258,911.54 47,252,770 - 51,837,720 517,910 (5,102,860) 20,156,052 Sewer 8,587,080.00 3,639,495 - 4,575,725 175,495 36,000 8,623,080 Re
fuse 1,606,380.00 1,256,000 - - 1,256,000 1,210,220 2,816,600 Total Enterprise Funds 33,710,184 85,441,075 - 92,603,260 2,381,120 (7,185,361) 26,524,823 Internal Service Funds
Consumer Service (1,330,528) 10,200,890 - 9,363,475 837,415 - (1,330,528) Risk Management/Self Insurance (3,225,402) 5,490,440 - 6,679,950 - (1,189,510) (4,414,912) Central Services 2,844 - - - - - 2,844 IT Services 283,873 4,357,180 - 4,355,980 - - 283,873 Total Internal Service Funds (4,269,213) 20,048,510 - 20,399,405 837,415 (1,189,510) (5,458,723) Successor Agency Funds (22,058,360) 3,788,645 - 4,012,700 - (224,055) (22,282,415) Sub-Total All Funds 91,259,460 196,732,325 11,475,450 217,990,330 11,475,450 (21,258,005) 70,001,455 Less: Internal Service 4,269,213 (20,048,510) - (20,399,405) (837,415) 1,189,510 5,458,723 Net Total All City Funds 95,528,672$ 176,683,815$ 11,475,450$ 197,590,925$ 10,638,035$ (20,068,495)$ 75,460,178$ CITY OF AZUSA FY 2026/27 Summary of Changes to Fund Balances Estimated Budget Budget Estimated
Fund Balance Revenues Transfers In Expenses Transfers Out Surplus/(Deficit) Fund Balance Fund 6/30/2026 FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27 6/30/2027 6/30/2027 General Fund
General Fund 18,759,071$ 72,874,690$ 2,895,755$ 67,555,315$ 7,850,925$ 364,205$ 19,123,276$ Equipment Replacement 5,467,198 - - 27,155 - (27,155) 5,440,043 Total General Fund 24,226,269 72,874,690 2,895,755 67,582,470 7,850,925 337,050 24,563,319 Special Revenue Funds
Measure R 1,215,259 813,335 - 997,715 - (184,380) 1,030,879 Measure M 1,038,715 948,320 - - - 948,320 1,987,035 Measure X (SB1) 1,180,521 1,339,370 - - - 1,339,370 2,519,891 LA County-MTA/TDA 97,636 39,480 - - - 39,480 137,116 State Gas Tax 188,774 1,404,935 - 1,058,810 - 346,125 534,899 Utility Mitigation 167,827 - 855,000 100,000 - 755,000 922,827 Hwy. 39 Maint. (36,360) 36,360 - - - 36,360 0 Transit - Proposition 'A' 3,912,500 1,566,490 - 1,271,285 - 295,205 4,207,704 Transit - Proposition 'C' 3,949,040 1,816,310 - 882,770 - 933,540 4,882,580 CDBG (259,934) 372, 980 - 480,865 - (107,885) (367,819) Measure W-Safe Clean Water Program 1,033,217 628,165 - 1,430,520 - (802,355) 230,862 Senior Nutrition 10,071 - - - - - 10,071 Public Benefit Program 906,324 1,578,375 - 1,937,080 - (358,705) 547,619 Supplemental Law Enforcement 347,502 424,960 - 162,655 - 262,305 609,807 Air Quality Improvement 388,266 79,200 - 58,305 - 20,895 409,161 Grants and Seizure 8,617,226 - - 322,745 - (322,745) 8,294,481 Fire Safety Contract 273,444 - 7,550,925 7,550,925 - - 273,444 Rosedale Maint. CFD (Monoriva Nursery) 6,392 1,065,860 683,415 380,135 2,310 8,702 AB939 Fees 613,231 542,675 - 399,840 - 142,835 756,066 Employee Benefits 2,000,000 - 300,000 300,000 - - 2,000,000 Measure A - Park Funds 2,123 - - - - - 2,123 Public Safety CFD 114,734 123,660 - 5,110 67,080 51,470 166,205 Total Special Revenue Funds 25,766,506 12,780,475 8,705,925 17,642,040 447,215 3,397,143 29,163,651 Capital Projects Funds
Rosedale Contribution Fund 489,300 - - - - - 489,300 Rosedale Traffic Mitigation 565,340 - - - - - 565,340 Transportation (LACMTA) (242,476) - - - - - (242,476) Park In-Lieu (Quimby) (129,066) 8,700 - - - 8,700 (120,366) Public Works Endowment 94,785 2,045 - 94,785 - (92,740) 2,045 Total Capital Project Funds 1,225,388 10,745 - 94,785 - (84,040) 693,843 Debt Service Funds
Mountain Cove 542,036 596,610 - 596,610 - - 542,036 Rosedale IA1 5,598,466 3,619,740 - 2,179,845 - 1,439,895 7,038,361 Rosedale IA2 (2,332,915) - - 1,197,545 - (1,197,545) (3,530,460) Public Financing Authority - - - - - - - Total Debt Service Funds 1,838,284 4,216,350 - 3,974,000 - 242,350 4,049,937 Enterprise Funds
CA Climate Balancing 2,599,188.00 2,173,850 - 2,172,650 - 1,200 2,600,388 Water (7,670,097.15) 33,567,105 - 31,064,295 433,300 2,069,510 (5,600,587) Light 20,156,051.67 47,252,770 - 51,487,670 521,055 (4,755,955) 15,400,097 Sewer 8,623,080.00 3,643,730 - 3,875,790 179,730 36,000 8,659,080 Re
fuse 2,816,600.00 1,303,000 - - 1,303,000 1,210,220 4,026,820 Total Enterprise Funds 26,524,823 87,940,455 - 88,600,405 2,437,085 (1,439,025) 25,085,798 Internal Service Funds
Consumer Service (1,330,528) 10,423,575 - 9,557,120 866,455 - (1,330,528) Risk Management/Self Insurance (4,414,912) 6,029,675 - 7,115,165 - (1,085,490) (5,500,402) Central Services 2,844 - - - - - 2,844 IT Services 283,873 4,079,090 - 4,077,890 - - 283,873 Total Internal Service Funds (5,458,723) 20,532,340 - 20,750,175 866,455 (1,085,490) (6,544,213) Successor Agency Funds (22,282,415) 3,788,750 - 4,011,250 - (222,500) (22,504,916) Sub-Total All Funds 70,001,455 202,143,805 11,601,680 202,655,125 11,601,680 (511,320) 69,490,134 Less: Internal Service 5,458,723 (20,532,340) - (20,750,175) (866,455) 1,085,490 6,544,213 Net Total All City Funds 75,460,178$ 181,611,465$ 11,601,680$ 181,904,950$ 10,735,225$ 574,170$ 76,034,347$
GENERAL FUND
REVENUES
Adopted General Fund Revenues - By Source
Fiscal Year 2025/26
Property Tax
24.3%
Sales Tax
10.8%
Utility User Tax
5.1%
Transaction Use Tax
12.8%
Other Taxes
18.0%
License & Permit
4.8%
Fines & Penalties
1.7%
Money & Property Use
6.7%
Cost Reimbursements
0.0%
Charges for Services
10.7%
Miscellaneous
1.2% Transfers In
3.9%
General Fund Revenues
$72.8 M
Property Tax $17.7M
Sales Tax $7.8M
Utility User Tax $3.7M
Transaction Use Tax $9.3M
Other Taxes $13.1M
License & Permit $3.4M
Fines & Penalties $1.2M
Money & Property Use $4.9M
Cost Reimbursements $0.2M
Charges for Services $7.8M
Miscellaneous $0.9M
Transfers In $2.8M
ALL FUNDS
REVENUES
Adopted All Funds Revenues - By Source
Fiscal Year 2025/26
General
35.0%
Internal Services
9.6%
Special Revenue
10.5%
Debt Service
2.0%
Enterprise
41.0%
Successor Agency
1.9%
Citywide Revenues
$208.2M
General $72.8M
Internal Services $20.0M
Special Revenue $21.9M
Debt Service $4.2M
Enterprise $85.4M
Successor Agency $3.9M
Capital Project Fund $0.01M
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
10-Property Tax
1090000000 4001 - Prop Tax Sec-Current 6,626,461 6,968,890 6,968,890 7,376,005 7,636,810 407,115 1090000000 4002 - Prop Tax in-lieu of VLF 7,689,337 7,794,162 7,794,160 8,382,370 8,684,135 588,208 1090000000 4005 - Prop Tax/Unsecured/Current 9,351 - - - - - 1090000000 4010 - Homeowner's Exemption 25,792 20,000 20,000 20,000 20,000 - 1090000000 4020 - Prop Tax/Prior Year (70,799) (65,000) (65,000) (65,000) (65,000) - 1090000000 4022 - Prop Tax/S upplemental Roll 66,319 80,000 80,000 66,000 66,000 (14,000) 1090000000 4040 - Prop Tax/Penalty & Interest 25,699 22,000 22,000 22,000 22,000 - 1090000000 4050 - Prop Tax/Redemption 101,297 100,000 100,000 100,000 100,000 - 1090000000 4090 - RDA Statutory Payment & Property 1,409,588 1,842,111 1,842,115 1,800,000 1,800,000 (42,111) 1090000000 4099 - Property Tax/Other 1,329 - - - - - 10-Property Tax Total 15,884,376 16,762,163 16,762,165 17,701,375 18,263,945 939,212 10-Taxes/Non Property
1090000000 4101 - Taxes/General Sales & Use 7,895,225 7,756,681 7,756,680 7,882,280 8,285,780 125,599 1090000000 4103 - Ut ility User Tax 3, 840,662 3,100,000 3,458,950 3,700,000 3,900,000 600,000 1020310000 4104 - Public Safety Aug Fund 414,197 425,847 406,970 416,985 416,985 (8, 862) 1035630000 4105 - Taxes/Transient Occupancy 871,974 852,461 829,190 848,195 860,370 (4,266) 1090000000 4106 - In lieu UUT-APU 100,525 80,000 90,000 100,000 100,000 20,000 1090000000 4108 - Transaction Use Tax - Mea Z 7,135,768 6,824,000 6,824,000 6,993,000 7,374,000 169,000 1090000000 4109 - Transaction Use Tax - Mea ZZ - 427,000 568,665 2,331,000 2,458,000 1,904,000 1035630000 4112 - Taxes/Hazardous Waste 1,217,476 1,739,260 1,739,260 2,029,110 2,318,985 289,850 1090000000 4116 - Taxes/Admission/APU Tix 2,580 1,500 3,100 3,000 3,000 1,500 1035630000 4120 - Taxes/Land Excavation 878,672 850,000 880,930 850,000 850,000 - 1090000000 4125 - Taxes/Transfer 211,099 150,000 150,000 150,000 150,000 - 1020310000 4143 - Franchise/Towing 82,978 48,000 48,000 48,000 48,000 - 1090000000 4145 - Franchise/Cable TV 392,813 300,000 300,000 300,000 300,000 - 1090000000 4146 - Franchise/Electric - 62,736 56,495 58,000 58,000 (4,736) 1090000000 4147 - Franchise/Gas 160,779 110,000 110,000 110,000 110,000 - 1090000000 4150 - Franchise/L&W Ut ility 2% 1,466,889 1,456,580 1,456,580 1,599,575 1,623,365 142,995 1090000000 4155 - Franchise/L&W Ut ility In-Lieu 8% 3, 694,763 3,974,166 3,974,165 3,741,701 3, 850,000 (232,465) 1035630000 4159 - Franchise/Landfill 1,962,195 1,266,850 1,500,000 1,600,000 1,750,000 333,150 1035630000 4160 - Franchise/Landfill/Expansion 321,996 331,870 283,740 331,870 380,000 - 1035630000 4161 - Host Fee - Materials Recovery 671,901 487,800 487,800 671,900 680,000 184,100 1090000000 4195 - APU TEFRA 236,994 241,733 241,735 246,565 251,500 4,832 1090000000 4196 - In-lieu sales tax TRIAD Fitness 15,000 - - - - 10-Taxes/Non Property Total 31,574,485 30,486,484 31,166,260 34,011,180 35,767,985 3,524,696 10-License & Permit
1035630000 4110 - Taxes/Business License 2,371,750 2,300,000 2,158,855 2,200,000 2,350,000 (100,000) 1035630001 4110 - Taxes/Business License 2,259 3,000 500 1,000 1,000 (2,000) 1035620000 4201 - Permits/Building 647,136 425,000 600,000 500,000 500,000 75,000 1035620000 4205 - Permits/Plumbing 28,761 30,000 38,000 30,000 30,000 - 1035620000 4210 - Permits/Electrical 54,988 35,000 45,000 35,000 35,000 - 1035620000 4216 - Permits/Mechanical 28,468 25,000 25,000 25,000 25,000 - 1035620000 4223 - Permits/Bldg/Occupancy 5,654 4,000 5,000 4,000 4,000 - 1035620000 4224 - Permits/Bldg/Other 239 1,500 700 1,500 1 ,500 - 1055651000 4237 - Permits/Public Works 363,827 170,000 230,000 170,000 185,000 - 1020310000 4249 - Permits/Other 4,145 - - - - - 1035643000 4302 - Admin Fines 60,828 30,000 45,000 40,000 40,000 10,000 1035643000 4306 - Code Enforcement Discovery-In 55,461 - - - - - 1035643000 4320 - Abandoned & Vacant Prop 5,000 500 1,000 500 500 -
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
1035643000 4760 - Foreclosed/Abandoned Property 7,148 - - - - - 1035630001 4739 - License Administrative Fee 324 1,500 - - - (1,500) 1035611000 4739 - License Administrative Fee (30) - - - - - 1035611001 4764 - Tech Enhancement Fee - 100,000 155,000 100,000 100,000 - 1035620002 4764 - Tech Enhancement Fee - 180,000 270,000 180,000 180,000 - 1055651002 4764 - Tech Enhancement Fee - 15,000 35,000 15,000 15,000 - 1035611000 4765 - General Plan Fee 4,021 20,000 20,000 20,000 20,000 - 1035620000 4765 - General Plan Fee 38,658 10,000 38,000 38,000 38,000 28,000 1055651000 4765 - General Plan Fee 20,854 - 18,000 18,000 18,000 18,000 1090000000 4769 - Vehicle License Fee-State of CA - 57,285 79,230 79,230 79,230 21,945 1035630000 5036 - Temporary Vendor Payment 735 - - - - - 1090000000 5238 - Fireworks Permit 5,400 4,950 5,400 5,400 5,400 450 10-License & Permit Total 3,705,625 3,412,735 3,769,685 3,462,630 3,627,630 49,895 10-Fines & Penalties
1020310000 5105 - Parking Enforcement 495,077 465,035 465,035 460,000 460,000 (5,035) 1035630001 4315 - Penalties 244 500 1 50 - - (500) 1020310000 4301 - Fines/Motor Vehicle (592) - 40 - - - 1020310000 4303 - Evidence Forfeiture 1,616 10,000 155 - - (10,000) 1020310000 4305 - Fines/Court/Other 39,524 30,000 22,000 30,000 30,000 - 1020310000 4318 - Alarm Registration 30,934 20,000 22,000 20,000 20,000 - 1035630000 4315 - Penalties 52,747 35,000 35,000 35,000 35,000 - 1045820000 4850 - Charges/NSF Checks (22,468) - - - - - 1090000000 4315 - Penalties 717,169 700,000 700,000 700,000 700,000 - 10-Fines & Penalties Total 1,314,251 1,260,535 1,244,380 1,245,000 1,245,000 (15,535) 10-Money & Property Use
1025410000 4401 - Rent/Woman's Club 9,875 20,000 10,000 10,000 10,000 (10,000) 1025410000 4405 - Rents/Recreation Fac ility 65,768 54,760 54,760 58,275 58,275 3,515 1025410100 4405 - Rents/Recreation Fac ility 47,588 42,300 38,000 42,300 42,300 - 1090000000 4406 - Water Rights 1,813,260 1,881,685 1,881,685 1,846,250 1,900,000 (35,435) 1035645000 4412 - Rent/Building 208,761 143,769 143,770 147,710 152,140 3,941 1025543000 4412 - Rent/Building 28,800 28,800 28,800 28,800 2 8,800 - 1030511000 4435 - Interest Income - 1,000 3,000 1,500 1,500 500 0600000000 4435 - Interest Income 12,672 2,000 5,500 5,500 5,500 3,500 0700000000 4435 - Interest Income 14,651 3,000 6,000 6,000 6,000 3,000 1045820000 4435 - Interest Income 1,974,550 1,800,000 2,480,425 2,542,440 2,606,000 742,440 1090000000 4846 - Lease Revenue (GASB 87) 110,185 - - - - - 1090000000 4847 - Interest Revenue (GASB 87) 41,268 - - - 1090000000 4848 - Lease/Cell Tower Site 150,097 134,000 160,000 165,000 165,000 31,000 10-Money & Property Use Total 4,477,474 4,111,314 4,811,940 4,853,775 4,975,515 742,461
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
10-Cost Reimbursements
1055420000 4699 - Reimbursements/Other 398 - - - - - 1055651000 4699 - Reimbursements/Other 507 - - - - - 1030511000 4615 - Reimb/Lost & Paid Matls 3,013 1,500 965 1,000 1,000 (500) 1020310000 4620 - Reimb/State of California 549 - - - - - 1090000000 4620 - Reimb/State of California 2,570 - 83,600 - - 1020310000 4625 - Reimb/Police 45,485 18,000 7,340 18,000 18,000 - 1035645000 4630 - Reimb/County 301,145 - - - - - 1055651000 4630 - Reimb/County 52,606 - - - - - 1020310000 4680- Reimb /Prop 69 193 - - - - - 1000000000 4699 - Reimbursements/Other 252,385 - 115,895 - - 1015210000 4699 - Reimbursements/Other - 700 - - - (700) 1020310000 4699 - Reimbursements/Other 2,957 500 95 - - (500) 10-Cost Reimbursements Total 661,809 20,700 207,895 19,000 19,000 (1,700) 10-Charges for Services
1015210000 4311 - Fees-S ubpoena 560 - - - - - 1020310000 4702 - Fees/Police User 33,316 6,000 5,000 6,000 6,000 - 1020310000 4703 - Fees/Oper Fees 42,224 15,000 20,000 20,000 20,000 5,000 1035630000 4719 - Fees/Rental Housing Inspection 610 - - - - - 1035620001 4703 - Fees/Oper Fees 15,916 10,000 11,000 10,000 10,000 - 1035620000 4704 - Fees/Plan Checking 195,454 250,000 250,000 200,000 250,000 (50,000) 1035611000 4707 - Fees/Variances 5,302 - - - - - 1055651000 4708 - Fees/Engineering Inspection - 700 - - - (700) 1035611000 4709 - Fees/Environmental 17,063 10,000 10,000 10,000 10,000 - 1035611000 4711 - Fees/Tentative Maps 52,637 12,000 4 ,995 10,000 10,000 (2,000) 1035643000 4717 - Fees/Real Property Records 49,573 65,000 45,000 45,000 45,000 (20,000) 1035643000 4719 - Fees/Rental Housing Inspection 94,451 65,000 65,000 65,000 65,000 - 1025550000 4721 - Fees/Cleaning 200 - - - - - 1025410000 4724 - Fees/Rec Class/General 6,783 15,240 7,500 7,500 7,500 (7,740) 1025410100 4724 - Fees/Rec Class/General 7,373 1,000 18,000 18,000 18,000 17,000 1035611000 4725 - Design Review 276,004 250,000 250,000 250,000 250,000 - 1035630000 4725 - Design Review 100 - - - - - 1025410100 4726 - Fees/Rec Class/Swimming 51,532 15,150 21,000 21,000 21,000 5,850 1025410000 4726 - Fees/Rec Class/Swimming (35) - - - - - 1025410000 4728 - Fees/Adult Sports 23,135 25,510 25,510 25,510 25,510 - 1025410000 4730 - Fees/Youth Sports 39,164 33,370 33,370 33,370 33,370 - 1025543000 4731 - Fees/Excursions 11,662 200 10,000 10,000 10,000 9,800 1035611000 4734 - Fees/Advertising 5,520 200 4,000 4,000 4,000 3,800 1015210000 4735 - Fees/Reprographics 3 - - - - - 1035620000
4737 - Building Permit Issuance Fee 110,947 85,000 85,000 85,000 85,000 - 1035630000 4739 - License Administrative Fee 259,160 250,000 250,000 250,000 250,000 - 1030511000 4745 - Fees/Notary Certification 15 100 - - - (100) 1030511000 4746 - Fees/U.S. Passports 37,076 30,000 30,000 30,000 30,000 - 1090000000 4753 - Credit Card Fees 36,859 25,000 35,000 35,000 35,000 10,000 1020310000 4756 - Fees/Towing Impo und Release 45,075 35,000 40,000 40,000 40,000 5,000 1035630000 4759 - Fees/Lien Release 19,576 - - - - - 1090000000 4795 - Administration/Interfund 5,119,791 6,323,922 6,300,554 6,200,785 6,401,470 (123,137) 1055420000 4796 - Landscaping/Lighting-Comm Maint 142,649 140,000 140,000 140,000 140,000 - 1035620000 4798 - Consultant Plan Check - Rev Share 275,536 360,000 360,000 250,000 250,000 (110,000) 10-Charges for Services Total 6,982,511 8,023,392 8,020,929 7,766,165 8,016,850 (257,227)
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
10-Miscellaneous Revenue
1090000000 4157 - S upplemental Trash Fee 520,131 535,613 535,615 554,360 573,765 18,747 1025410000 4415 - Vending Machine Collection 853 700 - - - (700) 1030511000 4415 - Vending Machine Collection 751 400 - - - (400) 1090000000 4436 - Gain/Loss On Investments 3,406,137 - - - - - 1045820000 4436 - Gain/Loss/Investment Sales 8,599 - - - - - 1025543000 4793 - F und Raising 1,094 - - - - - 1000000000 4860 - Overages/Shortage 15 - - - - - 1090000000 4861 - Bank Recon - Clearing 287 - - - - - 1030511000 4875 - Donations 86 - - - - - 1000000000 4891 - Gain/Loss/Retired Assets 17,848 - - - - - 1090000000 4898 - Administrative Fee 217,401 231,520 230,000 230,000 230,000 (1,520) 1055420000 4899 - Miscellaneous Other 104,713 60,000 60,300 55,000 55,000 (5,000) 1090000000 4899 - Miscellaneous Other 142,432 100,000 165,000 100,000 100,000 - 10-Miscellaneous Revenue Total 4,420,348 928,233 990,915 939,360 958,765 11,127 10-Tr
ansfers from Other Funds
1000000000 5940 - Transfers from Other F unds 1,072,083 - - - - - 1090000000 5940 - Transfers from Other F unds 2,540,786 2,472,448 2,472,450 2,789,455 2,895,755 317,007 10-Transfers from Other Funds Total 3,612,869 2,472,448 2,472,450 2,789,455 2,895,755 317,007 TOTAL - General Fund 72,633,747$ 67,478,004$ 69,446,618$ 72,787,940$ 75,770,445$ 5,309,936$
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
03-Measure R-LA County
0355000000 4101 - Taxes/General Sales & Use 819,663 865,840 865,840 795,285 795,285 (70,555) 0300000000 4435 - Interest Income 910 - 300 300 300 300 0355000000 4435 - Interest Income 42,437 10,000 17,750 17,750 17,750 7,750 03-Measure R-LA County Total 863,010 875,840 883,890 813,335 813,335 (62,505) 04-Measure M-LA County
0455651000 4101 - Taxes/General Sales & Use 925,574 981,285 981,285 901,320 901,320 (79,965) 0455651000 4435 - Interest Income 90,328 15,000 47,000 47,000 47,000 32,000 480000662 4630 - Reimb/County 925,794 - - - - - 04-Measure M-LA County Total 1,941,696 996,285 1,028,285 948,320 948,320 (47,965) 05-SB1 Road Maintenance and Rehab Program
0555661000 4507 - SB1-Road Repair&Accountab ility 1,302,199 1,306,917 1,268,750 1,318,370 1,318,370 11,453 0555661000 4435 - Interest Income 34,043 11,000 21,000 21,000 21,000 10,000 05-SB1 Total 1,336,242 1,317,917 1,289,750 1,339,370 1,339,370 21,453 09-Transportation Development Act-Article 3
0900000001 5940 - Transfers from Other F unds 1,854 - - - - - 0900000001 4550 - TDA Bicycle and Pedestrian F unds - 58,156 50,820 39,480 39,480 (18,676) 09-Tr
ans Dev Act-Article 3 Total 1,854 58,156 50,820 39,480 39,480 (18,676) 12-Roadway Maintenance
1255661000 4509 - Hwy User Tax/State/2103 459,025 476,048 464,990 457,280 457,280 (18,768) 1255661000 4510 - Hwy User Tax/State/2106 178,794 183,580 182,310 183,720 183,720 140 1255661000 4511 - Hwy User Tax/State/2107 414,359 434,382 433,070 436,560 436,560 2,178 1255661000 4512 - Hwy User Tax/State/2107.5 7,500 7,500 7,500 7,500 7,500 - 1255661000 4513 - Hwy User Tax/State/2105 306,119 318,522 317,395 319,875 319,875 1,353 1255661000 4805 - Sales Scrap Metal 975 - - - - - 1200000000 5940 - Transfers from Other F unds 30,547 - - - - - 1255661000 5940 - Transfers from Other F unds 48,134 - - - - - 12-Gas Tax Total 1,445,453 1,420,032 1,405,265 1,404,935 1,404,935 (15,097) 13-Utility Mitigation Fund
1300000000 5940 - Transfers from Other F unds - 713,000 455,000 855,000 855,000 142,000 13 Utility Mitigation Fund Total - 713,000 455,000 855,000 855,000 142,000 14-Highway 39 Mitigation
1400000000 4435 - Interest Income 44,231 7,800 34,854 35,475 36,360 27,675 14 Highway 39 Mitigation Total 44,231 7 ,800 34,854 35,475 36,360 27,675 15-Prop A
1525521130 4101 - Taxes/General Sales & Use 1,317,970 1,436,499 1,391,790 1,278,375 1,278,375 (158,124) 1525521130 4435 - Interest Income 105,648 16,000 89,818 92,065 94,365 76,065 1525521130 4587 - County Dial-A-Ride Svc Fee 140,000 144,000 142,000 140,000 140,000 (4,000) 1525521130 4699 - Reimbursements/Other 65,421 45,000 45,000 45,000 45,000 - 1525521130 4732 - Fees/Rider Fares 4,927 4,250 4,500 4,250 4,250 - 1525521130 4734 - Fees/Advertising 4,714 5,000 4,600 4,500 4,500 (500) 15 Prop A Total 1,638,681 1,650,749 1,677,708 1,564,190 1,566,490 (86,559) 16-Transportation Fund
1600000000 4435 - Interest Income 5,027 - - - - - 16 Transportation fund Total 5,027 - - - - - 17-Prop C
1725521120 4101 - Taxes/General Sales & Use 1,093,226 1,191,538 1,154,453 1,060,375 1,060,375 (131,163) 1725521120 4435 - Interest Income 96,349 15,000 64,242 65,850 674,945 50,850 1725521120 4732 - Fees/Rider Fares 2,002 2,420 2,420 2,420 2,420 - 1725521301 4846 - Lease Revenue 207,018 78,569 78,569 78,570 78,570 1 1700000000 4891 - Gain/Loss/Retired Assets 1,915 - - 17 Prop C Total 1,400,509 1,287,527 1,299,684 1,207,215 1,816,310 (80,312) 18-CDBG
1835910000 4579 - Federal Govt Allocations 475,285 511,430 511,430 372,980 372,980 (138,450) 18 CDBG Total 475,285 511,430 511,430 372,980 372,980 (138,450)
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
19-Park-in-Lieu/Quimby
1925420000 4225 - Quimby Act Collections 785 7,500 7,500 7,200 7,200 (300) 1925420000 4435 - Interest Income 4,000 1,000 1,650 1,500 1,500 500 19 Park-in-Lieu/Quimby Total 4,785 8,500 9,150 8,700 8,700 200 20-Measure W-LA County-Safe Clean Water Program
2000000000 4100 - Parcel Tax 609,169 606,108 606,108 628,165 628,165 22,057 20 Measure W-LA County Total 609,169 606,108 606,108 628,165 628,165 22,057 21-Senior Nutrition
2125541000 4875 - Donations 300 - - 21 Senior Nutrition Total 300 - - - - - 22-Capital Projects
2200000000 5940 - Transfers from Other F unds 541 - - - - - 541 - - - - - 23-Climate Change Program
2340770550 4435 - Interest Income 21,733 1,200 5,200 1,200 1,200 - 2340770555 4450 - Program Income 2,626,788 990,000 1,407,200 1,100,000 2,172,650 110,000 23 Climate Change Program Total 2,648,520 991,200 1,412,400 1,101,200 2,173,850 110,000 24-Public Benefit Program
2400000000 4435 - Interest Income 25,083 5,200 25,640 26,280 26,935 21,080 2440739080 4727 - AB1890 Pub Ben Progs 1,248,303 1, 386,500 1,407,200 1,477,560 1,551,440 91,060 24 Public Benefit Program Total 1,273,387 1,391,700 1,432,840 1,503,840 1,578,375 112,140 26-Supplemental Law Enforcement
2620310000 4435 - Interest Income 9,376 1,300 7,560 7,780 7,975 6,480 2620310000 4540 - CA State Grants 106,076 425,847 406,970 416,985 416,985 (8,862) 26 Supplemental Law Enforcement Total 115,452 427,147 414,530 424,765 424,960 (2,382) 27-AQMD
2725523000 4435 - Interest Income 12,120 1,800 2,000 2,000 2,000 200 2725523000 4595 - AQMD Fees (AB2766) 49,913 66,550 66,500 66,500 66,500 (50) 2725523250 4754 - Metrolink Pass Sales 1,144 3,000 - 500 500 (2,500) 2755523000 4435 - Interest Income - - 9,705 9,950 10,200 9,950 27 AQMD Total 63,177 71,350 78,205 78,950 79,200 7,600
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
28-Grants and Seizures
2810110003 4540 - CA State Grants (Homeless
Resource Ctr)
- 216,000 216,000 - - (216,000) 2810110004 4540 - CA State Grants (Homeless Res Ctr
OPS-Yr3 PLHA)
- 207,286 207,286 - - (207,286) 2810110006 4599 - Grants/Other - 225,000 225,000 - - (225,000) 2810615000 4540 - CA State Grants (Homeless
Resource Ctr)
331,526 - - - - - 2810615000 4435 - Interest Income (Old Schoold House
Move)
5,287 - - - - - 2810130001 4144 - Franchise/1% Cable (PEG-Public
Access)
12,021 65,000 65,000 - - (65,000) 2810130001 4435 - Interest Income (PEG-Public Access) 4,504 1,000 1,000 - - (1,000) 2820310041 4435 - Interest Income (Asset Seiz/Fed
Justice)
1,957 1,000 1,000 - - (1,000) 2820310041 4560 - Federal Grants (Asset Seiz/Fed
Justice)
355,962 - - - - - 2820310047 4435 - Interest Income (Asset
Seiz/Treasury)
1,498 300 300 - - (300) 2820310050 4540 - CA State Grants (911 Equip./Servcs.) - - - - - - 2820310050 4625 - Reimb/Police (911 Equip/Servcs) 8,719 28,731 28,731 - - (28,731) 2820310093 4620 - Reimb/State of California (BSCC-
AZPD)
61, 374 - - - - - 2820310100 4560 - Federal Grants (STEP FY22-23) 40,744 - - - - - 2820310101 4560 - Federal Grants (JAG 2022) 12,540 - - - - - 2820310102 4540 - CA State Grants (Cal OES Gt-Comm
Equipments)
59,952 - - - - - 2820310104 4540 - CA State Grants 16,727 - - - - - 2820310105 4560 - Federal Grants (OTS GT 23-24
PT24009)
22,622 - - - - - 2820310106 4560 - Federal Grants (STEP OTS GT 23-24) - - - - - - 2820310109 4540 - CA State Grants (Cannabis Tax F und
Grant)
- 113,346 113,346 - - (113,346) 2820310110 4540 - CA State Grants (Edward Byrne JAG) - 13,545 13,545 - - (13,545) 2820310111 4560 - Federal Grants (OTS GT 24-25) - 100,000 100,000 - - (100,000) 2820310112 4560 - Federal Grants (TRIP 2024-2025) - 71,000 71,000 - - (71,000) 2820310113 4560 - Federal Grants (SGVCOG Public
Safety Gr)
- - 100,649 - - -
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
2825410103 4405 - Rents/Recreation Fac ility (AUSD
Aquatics Program)
- - 200,000 - - - 2825410151 4599 - Grants/Other (Cany. City Fo und.-
Rec Grant)
38,685 - - - - - 2825410158 4599 - Grants/Other (Cany. City Fo und.-
Rec Grant)
376 - - - - - 2825410160 4560 - Federal Grants (Health & Human
Svcs SAMHSA)
352,751 - - - - - 2825410161 4599 - Grants/Other (Kaiser Fo undation
Hospital Grant)
5,000 - - - - - 2825410162 4599 - Grants/Other (CA Acctb ility Comm) 30,420 - - - - - 2825520000 4699 - Reimbursements/Other (AQMD-
MSRC Grant)
- 30,000 30,000 - - (30,000) 2825543000 4599 - Grants/Other (Kaiser-Wellness On
Wheels)
- 40,000 40,000 - - (40,000) 2830511051 4435 - Interest Income (Pub. Lib. F und
Gnt.)
1,255 300 300 - - (300) 2830511051 4699 - Reimbursements/Other (Pub. Lib.
Fund Gnt.)
2 - - - - - 2830511051 4736 - Fees/Reprographics/Library (Pub
Lib. Fund Gnt.)
4,274 - - - - - 2830511056 4435 - I
nterest Income (Restricted
Donate.)
454 100 100 - - (100) 2830511072 4435 - Interest Income (Broadband Gnt) 7 - - - - - 2830511061 4540 - CA State Grants (Caynon City
Foundation)
16,652 - - - - - 2830511079 4560 - Federal Grants (E-RATE GRANT) (14,545) - - - - - 2830511079 4599 - Grants/Other (E-RATE GRANT) 14,545 - - - - - 2830511083 4540 - CA State Grants (Veteran Connect) 452 - - - - - 2830511085 4540 - CA State Grants (LSTA FY2023-24) 15,701 - - - - - 2830511086 4540 - CA State Grants (Library building
forward grant)
5,175 - - - - - 2830511162 4540 - CA State Grants (Ebooks) - 4,912 4,912 - - (4,912) 2830511163 4540 - CA State Grants (Cal Lib Svc Act-S.
Cal Lib Cop)
- 4,912 4,912 - - (4,912) 2830513001 4540 - CA State Grants (Cal Recycle Grant) 142 - - - - - 2830513055 4875 - Donations (Summer Reading Prgm.) 1,010 - - - - - 2830513158 4599 - Grants/Other (Lunch at the Lib.) - - 16,677 - - - 2830513162 4540 - CA State Grants 7,226 - - - - - 2830515055
4540 - CA State Grants (Family Library
Literacy Grant)
9,832 12,550 12,550 - - (12,550) 2830515085 4540 - CA State Grants (CA. Lib. Lit. Svcs.) 44,341 35,714 35,714 - - (35,714) 2830515160 4540 -CA State Grants (ESL Grant CLLS) 57,549 - - - - - 2830515161 4540 -CA State Grants (Zip Book Grant) 4,870 9,127 9,127 - - (9,127) 2835611003 4540 - CA State Grants (SB2 Grant) 160,000 - - - - - 2835611004 4599 - Grants/Other (Leap Grant-Dept Hsg
& Comm Dev)
150,000 - - - - - 2835611000 4705 - Fees/General Plan
(Gen Plan Surchg.)
30,171 - - - - - 2835611002 4899 - Miscellaneous Revenues (art in Public Places)
2,200 - - - - - 2840720002 4599 - Grants/Other
(S. Reservoir CIP Loan-SGVMWD)
- 3,400,000 3,400,000 - - (3,400,000) 2840750062 4435 - Interest Income
(Oil Block Grant)
39 - - - - -
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
2840750062 4546 - CA Waste Mgmt Grants (Oil Block Grant)
3,585 - - - - - 2840750064 4540 - CA State Grants
(Bev. Container Recy.)
12,396 - - - - - 2840751001 4540 - CA State Grants (SB1383 Local Asst) 37,760 - - - - - 2855000000 4899 - Misc Other (Clean Cal Comm Day) 6,009 - - - - - 2880500000 4540 - CA State Grants (Outdoor Learning
Ctr-Natural Resources Agency)
413,003 - - - - - 2880000662 4560 - Fed Grants(TDA CIP-Sig&Beacons) 377,144 - - - - - 2880001662 4599 - Grants/Other 30 - - - - - 2830513158 4540 - CA State Grants 17,906 16,677 16,677 - - (16,677) 2890800000 4899- Misc Others - Opioids Settlement
(Distributor-Brown Greer)
- - 41,388 - - - 2890800001 4899- Misc Others - Opioids Settlement
(Janssen)
- - 39,331 - - - 2890800002 4899 - Misc Other (Opioid-TEVA) - - 9,426 - - - 2890800003 4899 - Misc Other (Opioids-Allergan) - - 10,364 - - - 2890800004 4899 - Misc Other (Opioid-Walmart) - - 44,352 - - - 2890800005 4899 - Miscellaneous Other
(O
pioid-Walgreen)
- - 11,730 - - - 2890800006 4899 - Misc Other (Opioid-CVS) - - 10,744 - - - 2890800007 4899- Misc Others - Opioids Settlement
(National Funding)
- - 5,031 - - - 2890800008 4899 - Miscellaneous Other (Cencora & Cardinal Health)
- - 7,012 - - - 2890800009 4899 - Misc Other McKinsey S ubdivision) - - 3,804 - - - 2890800010 4899 - Misc Other (Endo Sub Settlem) - - 4,759 - - - 2835645000 4540 - CA State Grants (Cal Home) - 4,772,423 4,772,423 - - (4,772,423) 28 Grants and Seizures Total 2,741,851 9,368,923 9,874,190 - - (9,368,923) 29-Fire Safety
2920331000 5940 - Transfers from Other F unds 6,820,286 7,179,410 6,905,966 7,330,995 7,550,925 151,585 29 Fire Safety Total 6,820,286 7,179,410 6,905,966 7,330,995 7,550,925 151,585 31-Consumer Services
3140702920 4412 - Rent/Building 100,577 98,984 98,984 101,052 101,052 2,068 3140711000 4435 - Interest Income - - 976,228 1,000,634 1,025,650 1,000,634 3140711000 4698 - Consumer Services Interfund 9,968,029 9,037,555 7,753,295 9,095,204 9,292,873 5 7,649 3100000000 4699 - Reimbursements/Other - - - - - - 3140711000 4699 - Reimbursements/Other 5,304 3,500 3,500 3,500 3,500 - 3140702920 4846 - Lease Revenue 47,859 - - - - - 3140702920 4847 - Interest Revenue 37,269 - - - - - 3140711000 4870 - Recovered Acct Rec Write-offs - 500 - 500 500 - 3140711000 4899 - Miscellaneous Other (38) - - - - - 3140711000 4891 - Gain /Loss/Retired Assets 3,780 - - - - - 31 Consumer Services Total 10,162,781 9,140,539 8,832,007 10,200,890 10,423,575 1,060,351
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
32-Water
3240721000 4435 - Interest Income 547,690 350,000 400,000 400,000 400,000 50,000 3240721000 4499 - Rents/Other 177,079 180,000 275,000 206,750 206,750 26,750 3240721000 4699 - Reimbursements/Other 1,278 50,000 20,000 50,000 50,000 - 3240721000 4798 - Fees/Other 213,316 180,000 180,000 190,000 200,000 10,000 3240721000 4841 - Lease/Water Rights 1,034,975 500,000 1,086,480 600,000 700,000 100,000 3240721000 4846 - Lease-Other 12,000 12,000 12,000 12,000 12,000 - 3240721790 4870 - Recovered Acct Rec Write-offs 333 1,500 700 1,500 1,500 - 3240721791 4891 - Gain/Loss/Retired Assets 11,241 - - - - - 3240721000 4899 - Miscellaneous Other 14,910 - - - - - 3240721000 5240 - Water/Residential 13,302,441 14,561,268 14,895,000 17,545,045 18,246,845 2,983,777 3240721000 5242 - Water/Commercial 4,826,766 4,480,390 5,605,000 6,244,845 6,494,640 1,764,455 3240721000 5243 - Water/I ndustrial 2, 837,441 1,792,156 2,592,000 3,865,855 4,020,490 2,073,699 3240721000 5244 - Water/Fire Service 693,182 672,058 735,200 892,120 927,805 220,062 3240721000 5245 - Water/Other Public Ent 810,608 896,078 800,600 1,189,495 1,237,075 293,417 3240721000 5247 - Water Sys Development Fee 40,514 200, 000 180,000 200,000 250,000 - 3240721000 5248 - Water/Interdepartmental 399,994 450,000 471,000 494,000 520,000 44,000 3240721000 5251 - Water Services/Misc 412,664 300,000 300,000 300,000 300,000 - 32 Water Total 25,336,432 24,625,450 27,552,980 32,191,610 33,567,105 7,566,160 33-Electric
3300000000 4435 - Interest Income 55,425 113,000 55,000 55,000 55,000 (58,000) 3340730000 4435 - Interest Income 289 65 33 - - (65) 3340734190 4435 - Interest Income 671,019 250,000 400,000 400,000 400,000 150,000 3340734540 4650 - Reimb/Other Ut ilities - 5,000 5,000 5,000 5,000 - 3340734510 4798 - Fees/Other 70,883 - 15,447 - - - 3340734400 4811 - Sale/Electricity 16,653,996 17,150,631 19,284,290 17,353,910 17,353,910 203,279 3340734420 4811 - Sale/Electricity 24,983,810 26,524,085 27,979,870 25,104,300 25,104,300 (1,419,785) 3340734450 4811 - Sale/Electricity 1,527,849 1,778,322 1,726,105 1,540,670 1,540,670 (237,652) 3340734470 4811 - Sale/Electricity 3,249,531 4,224,031 1,800,000 2,772,390 2,772,390 (1,451,641) 3340799040 4870 - Recovered Acct Rec Write-offs 639 1,500 2,500 1,500 1,500 - 3340734210 4899 - Miscellaneous Other 48,853 2 0,000 20,259 20,000 20,000 - 33 Electric Total 47,289,418 50,066,634 51,288,504 47,252,770 47,252,770 (2,813,864) 34-Sewer
3455665000 4435 - Interest Income 228,044 150,000 165,360 169,495 173,730 19,495 3455665000 4716 - Fees/Sewer 3,468,989 3,500,000 3,468,030 3,470,000 3,470,000 (30,000) 3455665000 4870 - Recovered Acct Rec Write-offs 244 - - - - - 3455665000 5940 - Transfers from Other F unds 12,816 - - - - - 34 Sewer Total 3,710,094 3,650,000 3,633,390 3,639,495 3,643,730 (10,505) 36-Refuse
3640750000 4158 - Franchise/Trash 1,242,386 1,210,220 1,127,446 1,256,000 1,303,000 45,780 3640750000 4870 - Recovered Acct Rec Write-offs 237 - - - - - 36 Refuse Total 1,242,624 1,210,220 1,127,446 1,256,000 1,303,000 45,780 37-Rosedale-Monrovia Nursery
3700000000 4435 - Interest Income 4,046 2,500 2,200 2,255 2,310 (245) 3700000143 4744 - Community Maintenance Fee 596,839 600,945 619,750 763,545 875,750 162,600 3700000147 4744 - Community Maintenance Fee 184,631 187,799 187,800 187,800 187,800 1 37 Rosedale-Monrovia Nursery Total 785,516 791,244 809,751 953,600 1,065,860 162, 356 39-AB939 Fee
3940750065 4450 - Program Income 263,666 503,668 312,265 522,810 542,675 19,142 3940750065 5940 - Transfers from Other F unds 8,286 - - - - - 39 AB939 Fee Total 271,951 503,668 312,265 522,810 542,675 19,142 41-Employee Benefit Fund
4100000000 5940 - Transfers from Other F unds 2,425,000 - 1,000,000 500,000 300,000 500,000 41 Employee Benefit Fund Total 2,425,000 - 1,000,000 500,000 300,000 500,000
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
42-Self Insurance
4250923000 4435 - Interest Income (17) - - - - - 4200000000 5940 - Transfers from Other F unds 2, 420,264 - - - - - 4250923000 4774 - Insurance/Interfund 2,747,281 3,236,946 3,241,795 3,888,125 4,354,285 651,179 4250923000 4777 - Unemployment/Interfund 28,040 42,385 42,385 45,665 47,790 3,280 4250923000 4779 - Worker's Comp/Interfund 1,316,933 1,430,580 1,430,580 1,556,650 1,627,600 126,070 42 Self Insurance Total 6,512,501 4,709,911 4,714,760 5,490,440 6,029,675 780,529 46-Equipment Replacement
4600000000 4891 - Gain/Loss/Retired Assets (4,063) - - - - - 4600000000 5940 - Transfers from Other F unds 3, 799,214 - - - - - 46 Equipment Replacement Total 3,795,151 - - - - - 48-IT Services
4800000000 5940 - Transfers from Other F unds 289,483 - - - - - 4849930000 4762 - MIS/Interfund 2,540,723 3,243,128 3,619,330 4,355,980 4,077,890 1,112,852 4849930000 4801 - Sale/Maps & Publications 631 3,900 1,200 1,200 1,200 (2,700) 48 IT Services Total 2,830,836 3,247,028 3,620,530 4,357,180 4,079,090 1,110,152 49-Publi
c Works Endowment Fund
4955661069 4435 - Interest Income 2,487 450 1,945 1,995 2,045 1,545 49 Public Works Endowment Fund Total 2,487 450 1,945 1,995 2,045 1,545 53-Measure A Park Funds
5380000420 4100 - Parcel Tax 357,368 167,565 - 1,300,000 - 1,132,435 53 Measure A Park Funds Total 357,368 167,565 - 1,300,000 - 1,132,435 54 - American Rescue Plan Act
5400000000 4560 - Federal Grants 1,914,445 - - - - - 1,914,445 - - - - - 55-Fiduciary Funds
5500420030 4436 - Gain/Loss On Investments 5,629 - - - - - 5525410000 4699 - Reimbursements/Other (28,686) - - - - - 5590000000 4040 - Prop Tax/Penalty & Interest 86,260 - - - - - 63,203 - - - - - 63-Mountain Cove Debt Service
6370000011 4435 - Interest Income 8,780 50 - - - (50) 6370000011 4744 - Community Maintenance Fee 582,545 580,000 596,390 596,735 596,610 16,735 63 Mountain Cove Debt Service Total 591,326 580,050 596,390 596,735 596,610 16,685 65-CFD Rosedale IA1 Debt Service (Added IA2 in FY2324)
6500000028 4435 - Interest Income 2,942 - 5,165 5,295 5,430 5,295 6500000031 4435 - Interest Income 201 - 200 205 210 205 6500000030 4435 - Interest Income 36,081 - 135 135 140 135 6500000018 4435 - Interest Income - - 1,265 1,295 1,330 1,295 6500000019 4435 - Interest Income 234 - 200 205 210 205 6500000020 4435 - Interest Income - - 765 785 805 785 6500000022 4435 - Interest Income 328,979 - 221,945 227,495 233,185 227,495 6500000023 4435 - I
nterest Income 916 - 915 940 960 940 6500000030 4744 - Community Maintenance Fee 2,130,586 1,934,582 2,182,265 2,177,465 2,179,845 242,883 6500000025 4435 - Interest Income 19,319 - 75 75 80 75 6500000025 4744 - Community Maintenance Fee 1,292,597 1,315,694 1,154,965 1,177,950 1,197,545 (137,744) 65 CFD Rosedale IA1 Debt Service Total 3,811,853 3,250,276 3,567,895 3,591,845 3,619,740 341,569
SUMMARY OF ALL FUNDS REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUALS
FY 23-24
REVISED
FY 24-25
YEAR END EST
FY 24-25
BUDGET
FY 25-26
BUDGET
FY 26-27
VARIANCE
FY 24-25 TO
FY 25-26
68-SPECIAL TAXES CFD-PUBLIC SAFETY SERVICES - CFD 17-1
6820000000 4744 - Community Maintenance Fee 109,873 114,328 114,330 118,905 123,660 4,577 68 SPECIAL TAXES CFD Total 109,873 114,328 114,330 118,905 123,660 4,577 80-CAPPRJ/MRG
8000000000 5940 - Transfers from Other F unds 1,077 - - 80 - CAPPRJ/MRG Fund Total 1,077 - - - - - 87-Successor Agency
8710165628 4435 - Interest Income 2,864 24 2,525 2,590 2,655 2,566 8710165630 4435 - Interest Income 694 360 670 685 705 325 8710165632 4435 - Interest Income 752 420 725 745 760 325 8710165634 4435 - Interest Income 110 - 105 105 110 105 8710165636 4435 - Interest Income 115 36 115 120 120 84 8710125000 4810- Sale/Real & Personal Property (350,617) - - - - - 8710125000 4899 - Miscellaneous Other 673,269 - - - - - 87 Successor Agency Total 327,187 840 4,140 4,245 4,350 3,405 88-Successor Agency - ROPS
8800000000 5945 - ROPS-CONTRIBUTION IN 3,925,664 4,149,087 4,149,087 3,784,400 3,784,400 (364,687) 88 Successor Agency - ROPS Total 3,925,664 4,149,087 4,149,087 3,784,400 3,784,400 (364,687) TOTAL- Non General Fund 138,896,244 135,090,364 140,695,494 135,419,835 137,975,040 329,472 GRAND TOTAL- All Funds 211,529,991 202,568,368 210,142,113 208,207,775 213,745,485 5,639,408
GENERAL FUND
EXPENDITURES
Adopted General Fund Expenditures - By Function
Fiscal Year 2025/26
Public Safety
46.8%
General Government
26.6%
Culture & Recreation
12.2%
Community
Development
6.8%
Facilities &
Infrastructure
7.4%
Capital & Infrastructure
Replacement
0.2%
Public Safety $33.9M
General Government $19.4M
Culture & Recreation $8.8M
Community Development $4.9M
Facilities & Infrastructure $5.4M
General Fund Expenditures
$72.5 M
Cap & Infrastructure Rplmnt $0.1M
GENERAL FUND
EXPENDITURE SUMMARY
FY 24/25 FISCAL YEAR 2025/26 BUDGET INCREASE/(DECREASE) 24/25 to 25/26
REVISED
BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAY/
CIP
TOTAL BUDGET $ CHANGE % CHANGE
ADMINISTRATION
City Council 219,602 197,420 63,325 - 260,745 41,143 18.74% City Manager's Office 1,093,466 934,830 180,130 - 1,114,960 21,494 1.97% Azusa Resource Center - - 588,955 - 588,955 588,955 100.00% Neighborhood Services 858,458 - 36,700 - 36,700 (821,758) -95.72% City Clerk 880,458 620,915 171,000 - 791,915 (88,543) -10.06% City Treasurer 238,830 71,750 178,000 - 249,750 10,920 4.57% City Attorney 315,000 - 365,000 - 365,000 50,000 15.87% Capital & Infrastructure Replacement 20,963,898 - - 126,755 126,755 (20,837,143) -99.40% Subtotal-Administration 24,569,712 1,824,915 1,583,110 126,755 3,534,780 (21,034,932) -85.61%
ADMINISTRATIVE SERVICES
Citywide 6,361,643 1,804,840 5,338,765 - 7,143,605 781,962 12.29% Finance 1,835,460 1,935,300 199,890 - 2,135,190 299,730 16.33% Printing Services 9,000 - - - - (9,000) -100.00% Purchasing 432,815 433,230 24,265 - 457,495 24,680 5.70% Personnel Services 949,767 411,675 579,970 - 991,645 41,878 4.41% Subtotal-Administrative Services 9,588,685 4,585,045 6,142,890 - 10,727,935 1,139,250 11.88%
COMMUNITY RESOURCES
Recreation 3,885,418 2,575,825 1,929,505 51,120 4,556,450 671,032 17.27% Senior Programs 1,281,378 624,105 511,570 - 1,135,675 (145,703) -11.37% Family Services 321,750 - 670,310 - 670,310 348,560 108.33% Subtotal-Community Resources 5,488,546 3,199,930 3,111,385 51,120 6,362,435 873,889 15.92%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 1,536,154 637,185 933,470 - 1,570,655 34,501 2.25% Community Improvement 1,342,290 1,098,430 332,815 - 1,431,245 88,955 6.63% Planning 1,398,101 624,825 565,310 - 1,190,135 (207,966) -14.87% Economic Development 579,314 348,515 232,980 - 581,495 2,181 0.38% Real Estate 114,971 - 139,500 - 139,500 24,529 21.33% Subtotal-Economic & Comm. Dev. 4,970,830 2,708,955 2,204,075 - 4,913,030 (57,800) -1.16%
LIBRARY
Library-General Services 2,154,113 1,937,265 498,300 - 2,435,565 281,452 13.07% Library-Youth Services 39,779 - 36,280 - 36,280 (3,499) -8.80% Subtotal-Library 2,193,892 1,937,265 534,580 - 2,471,845 277,952 12.67%
PUBLIC SAFETY
Emergency Services 56,382 - 54,460 - 54,460 (1,922) -3.41% Police Department 20,674,772 20,840,050 3,134,100 - 23,974,150 3,299,378 15.96% Police Department-IT 1,037,355 - 1,412,995 - 1,412,995 375,640 36.21% Police Contract Services 1,769,188 - 1,114,765 - 1,114,765 (654,423) -36.99% Fire Safety 6,905,966 - 7,330,995 - 7,330,995 425,029 0.00% Subtotal-Public Safety 30,443,663 20,840,050 13,047,315 - 33,887,365 3,443,702 11.31%
PUBLIC WORKS
Engineering 417,846 - 274,970 - 274,970 (142,876) -34.19% Facilities Maintenance 1,259,920 425,585 953,150 - 1,378,735 118,815 9.43% Graffiti Abatement 192,509 214,650 34,685 - 249,335 56,826 29.52% Parks Operations 5,040,774 1,293,250 2,129,895 21,040 3,444,185 (1,596,589) -31.67% Subtotal-Public Works 6,911,049 1,933,485 3,392,700 21,040 5,347,225 (1,563,824) -22.63% TOTAL GENERAL FUND OPERATIONS BUDGET 84,166,377 37,029,645 30,016,055 198,915 67,244,615 (16,921,762) -20.11% Pension Obligation Bonds 4,748,436 4,724,025 - - 4,724,025 (24,411) -0.51% Transfers Out 273,444 - 500,000 - 500,000 226,556 82.85% TOTAL GENERAL FUND BUDGET 89,188,257$ 41,753,670$ 30,516,055$ 198,915$ 72,468,640$ (16,719,617)$ -18.75%
GENERAL FUND
EXPENDITURE SUMMARY
FY 25/26 FISCAL YEAR 2026/27 BUDGET INCREASE/(DECREASE) 25/26 to 26/27 BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAY/
CIP
TOTAL BUDGET $ CHANGE % CHANGE
ADMINISTRATION
City Council 260,745 $ 203,955 $ 63,325 $ - $ 267,280$ 6,535 $ 2.51% City Manager's Office 1,114,960 943,690 180,130 - 1,123,820 8,860 0.79% Azusa Resource Center 588,955 - 792,680 - 792,680 203,725 34.59% Neighborhood Services 36,700 - 37,100 - 37,100 400 1.09% City Clerk 791,915 663,195 339,600 - 1,002,795 210,880 26.63% City Treasurer 249,750 73,460 185,000 - 258,460 8,710 3.49% City Attorney 365,000 - 375,000 - 375,000 10,000 2.74% Capital & Infrastructure Replacement 20,963,898 - - 27,155 27,155 (20,936,743) -99.87% Subtotal-Administration 24,371,923 1,884,300 1,972,835 27,155 3,884,290 (20,487,633) -84.06%
ADMINISTRATIVE SERVICES
Citywide 7,143,605 1,878,330 5,546,720 - 7,425,050 281,445 3.94% Finance 2,135,190 2,024,970 200,445 - 2,225,415 90,225 4.23% Printing Services - - - - - - 0.00% Purchasing 457,495 457,420 24,395 - 481,815 24,320 5.32% Personnel Services 991,645 432,405 545,870 - 978,275 (13,370) -1.35% Subtotal-Administrative Services 10,727,935 4,793,125 6,317,430 - 11,110,555 382,620 3.57%
COMMUNITY RESOURCES
Recreation 4,556,450 2,700,755 1,834,295 - 4,535,050 (21,400) -0.47% Senior Programs 1,135,675 653,395 519,820 - 1,173,215 37,540 3.31% Family Services 670,310 - 670,310 - 670,310 - 0.00% Subtotal-Community Resources 6,362,435 3,354,150 3,024,425 - 6,378,575 16,140 0.25%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 1,570,655 666,735 888,520 - 1,555,255 (15,400) -0.98% Community Improvement 1,431,245 1,158,990 332,915 - 1,491,905 60,660 4.24% Planning 1,190,135 657,645 1,055,665 - 1,713,310 523,175 43.96% Economic Development 581,495 369,915 231,980 - 601,895 20,400 3.51% Real Estate 139,500 - 139,500 - 139,500 - 0.00% Subtotal-Economic & Comm. Dev. 4,913,030 2,853,285 2,648,580 - 5,501,865 588,835 11.99%
LIBRARY
Library-General Services 2,435,565 2,041,965 427,620 - 2,469,585 34,020 1.40% Library-Youth Services 36,280 - 36,280 - 36,280 - 0.00% Subtotal-Library 2,471,845 2,041,965 463,900 - 2,505,865 34,019 1.38%
PUBLIC SAFETY
Emergency Services 54,460 - 55,450 - 55,450 990 1.82% Police Department 23,974,150 22,005,400 3,073,250 25,078,650 1,104,500 4.61% Police Department-IT 1,412,995 - 1,433,285 - 1,433,285 20,290 1.44% Police Contract Services 1,114,765 - 1,185,525 - 1,185,525 70,760 6.35% Fire Safety 7,330,995 - 7,550,925 - 7,550,925 219,930 0.00% Subtotal-Public Safety 33,887,365 22,005,400 13,298,435 - 35,303,835 1,416,470 4.18%
PUBLIC WORKS
Engineering 274,970 - 274,970 - 274,970 - 0.00% Facilities Maintenance 1,378,735 460,915 1,069,920 - 1,530,835 152,100 11.03% Graffiti Abatement 249,335 226,345 35,885 - 262,230 12,895 5.17% Parks Operations 3,444,185 1,374,670 2,285,065 - 3,659,735 215,550 6.26% Subtotal-Public Works 5,347,225 2,061,930 3,665,840 - 5,727,770 380,545 7.12% TOTAL GENERAL FUND OPERATIONS BUDGET 88,081,758 38,994,155 31,391,445 27,155 70,412,755 (17,669,003) -20.06% Pension Obligation Bonds 4,748,436 4,720,640 - - 4,720,640 (27,796) -0.59% Transfers Out 7,179,410 - 300,000 - 300,000 (6,879,410) -95.82% TOTAL GENERAL FUND BUDGET 100,009,604$ 43,714,795$ 31,691,445$ 27,155$ 75,433,395$ (24,576,209)$ -24.57%
ALL FUNDS
EXPENDITURES
Adopted All Funds Expenditures - By Function
Fiscal Year 2025/26
All Funds Expenditures
$229.5 M
Administration
2%
Administrative
Services
10%
Community
Resources
3%
Econ & Comm Dev
2%
Information
Technology
2%
Library
1%
Light & Water
39%
Public Safety
15%
Public Works
5%
Capital Improvement
Projects
12%
Pension Obligations
2%
Transfers
5%
Successor Agency
2%
Administration $ 3.9M
Administrative Services $22.5M
Community Resources $ 8.4M
Econ & Comm Dev $ 5.4M
Information Technology $ 4.2M
Library $ 2.5M
Light & Water $89.2M
Public Safety $34.2M
Public Works $ 11.8M
Capital Improvement Projects $27.2M
Pension Obligation Bonds $ 4.7M
Successor Agency $ 4.0M
Transfers $11.5M
CITYWIDE
EXPENDITURE SUMMARY
FY 24/25 FISCAL YEAR 2025/26 BUDGET INCREASE/(DECREASE) 24/25 to 25/26
REVISED
BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS
& IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE
ADMINISTRATION
City Council 219,602 197,420 63,325 - 260,745 41,143 18.74% City Manager's Office 1,093,466 934,830 180,130 - 1,114,960 21,494 1.97% Azusa Resource Center - - 1,070,480 - 1,070,480 1,070,480 100.00% Neighborhood Services 858,458 - 36,700 - 36,700 (821,758) -95.72% City Clerk 880,458 620,915 171,000 - 791,915 (88,543) -10.06% City Treasurer 238,830 71,750 178,000 - 249,750 10,920 4.57% City Attorney 315,000 - 365,000 - 365,000 50,000 15.87% Public Education Grant 20,000 - 30,000 - 30,000 10,000 50.00% Capital & Infrastructure Replacement 20,963,89 8 - - 126,755 126,755 (20,837,143) -99.40% Subtotal-Administration 24,589,712 1,824,915 2,094,635 126,755 4,046,305 (20,543,407) -83.54%
ADMINISTRATIVE SERVICES
CFD Debt Service 3,966,695 - 3,952,150 - 3,952,150 (14,545) -0.37% CFD Maintenance 549,421 415,085 174,225 170,000 759,310 209,889 38.20% CFD Public Safety 4,945 - 5,080 206,175 211,255 206,310 4172.09% City-Wide 6,361,643 1,804,840 5,338,765 - 7,143,605 781,962 12.29% Employee Benefit 1,000,000 500,000 - - 500,000 (500,000) -50.00% Accounting 1,835,460 1,935,300 199,890 - 2,135,190 299,730 16.33% Printing Services 9,000 - - - - (9,000) -100.00% Purchasing 432,815 433,230 24,265 - 457,495 24,680 5.70% Personnel Services 949,767 411,675 579,970 - 991,645 41,878 4.41% Risk Management 5,761,710 426,675 6,253,275 - 6,679,950 918,240 15.94% Subtotal-Administrative Services 20,871,456 5,926,805 16,527,620 376,175 22,830,600 1,959,144 9.39%
COMMUNITY RESOURCES
Recreation 3,885,418 2,575,825 1,929,505 51,120 4,556,450 671,032 17.27% Senior Services 1,281,378 624,105 511,570 - 1,135,675 (145,703) -11.37% Family Services 321,750 - 670,310 - 670,310 348,560 108.33% Proposition A 2,438,058 937,955 273,340 - 1,211,295 (1,226,763) -50.32% Proposition C 813,612 456,040 391,950 - 847,990 34,378 4.23% Air Quality Management District (AQMD) 481,108 9,095 45,210 - 54,305 (426,803) -88.71% Subtotal-Community Resources 9,221,324 4,603,020 3,821,885 51,120 8,476,025 (745,299) -8.08%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 1,536,154 637,185 933,470 - 1,570,655 34,501 2.25% Community Development Block Grant (CDBG) 487,597 205,415 266,000 - 471,415 (16,182) -3.32% Community Improvement 1,342,290 1,098,430 332,815 - 1,431,245 88,955 6.63% Planning 1,398,101 624,825 565,310 - 1,190,135 (207,966) -14.87% Economic Development 579,314 348,515 232,980 - 581,495 2,181 0.38% Real Estate 114,971 - 139,500 - 139,500 24,529 21.33% Subtotal-Economic & Comm. Dev. 5,458,427 2,914,370 2,470,075 - 5,384,445 (73,982) -1.36%
INFORMATION TECHNOLOGY
Information Technology 4,119,163 1,673,610 2,532,850 149,520 4,355,980 236,817 5.75% Subtotal-Information Technology 4,119,163 1,673,610 2,532,850 149,520 4,355,980 236,817 5.75%
LIBRARY
Library-General Services 2,154,113 1,937,265 498,300 - 2,435,565 281,452 13.07% Library-Youth Services 39,779 - 36,280 - 36,280 (3,499) -8.80% Subtotal-Library 2,193,892 1,937,265 534,580 - 2,471,845 277,953 12.67%
LIGHT AND WATER
CA Climate Balancing Account 1,800,000
- 1,100,000 - 1,100,000 (700,000) -38.89% Consumer Services 8,524,817 4,554,065 4,809,410 - 9,363,475 838,658 9.84% Electric 61,170,799 5,434,290 41,403,840 4,999,590 51,837,720 (9,333,079) -15.26% Public Benefit Programs 1,900,945 316,545 1,606,500 - 1,923,045 22,100 1.16% Water 41,557,165 4,995,785 24,594,030 5,500,000 35,089,815 (6,467,350) -15.56% Recycling and Solid Waste 388,169 180,170 236,255 - 416,425 28,256 7.28% Subtotal-Light and Water 115,341,895 15,480,855 73,750,035 10,499,590 99,730,480 (15,611,415) -13.53%
CITYWIDE
EXPENDITURE SUMMARY
FY 24/25 FISCAL YEAR 2025/26 BUDGET INCREASE/(DECREASE) 24/25 to 25/26
REVISED
BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS
& IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE
PUBLIC SAFETY
Asset Seizures 301,215 - 130,130 - 130,130 (171,085) -56.80% Emergency Services 56,382 - 54,460 - 54,460 (1,922) -3.41% Fire Safety 7,179,410 - 7,330,995 - 7,330,995 151,585 2.11% Police Contract Services 1,769,188 - 1,114,765 - 1,114,765 (654,423) -36.99% Police Department-Safety 20,674,772 20,840,050 3,134,100 - 23,974,150 3,299,378 15.96% Police Department-IT 1,037,355 - 1,412,995 - 1,412,995 375,640 36.21% Police Department-SLESA 179,421 - 160,650 245,660 406,310 226,889 126.46% Subtotal-Public Safety 31,197,745 20,840,050 13,338,095 245,660 34,423,805 3,226,062 10.34%
PUBLIC WORKS
Utility Mitigation 83,570 - 100,00 0 4,113,895 4,213,895 4,130,325 4942.35% Engineering 810,266 133,100 1,075,050 4,900,000 6,108,150 5,297,884 653.85% Facilities Maintenance 1,259,920 425,585 953,150 - 1,378,735 118,815 9.43% Graffiti Abatement 192,509 214,650 34,685 - 249,335 56,826 29.52% Measure A-Park Funds - - - 1,300,000 1,300,000 1,300,000 1000.00% Safe Clean Water Program (Measure W) 2,477,461 175,310 620,000 426,000 1,221,310 (1,256,151) -50.70% Roadway Maintenance 2,144,812 1,006,680 - - 1,006,680 (1,138,132) -53.06% Sewer Maintenance 4,083,589 2,128,835 1,502,425 944,465 4,575,725 492,136 12.05% Parks Operations 5,040,774 1,293,250 2,129,895 21,040 3,444,185 (1,596,589) -31.67% Park In-Lieu (Quimby) - - - 150,000 150,000 150,000 100.00% Highway 39 - - - 1,786,105 1,786,105 1,786,105 100.00% SB1 1,077,146 - - 2,100,000 2,100,000 1,022,854 94.96% Subtotal-Public Works 17,170,047 5,377,410 6,415,205 15,741,505 27,534,120 10,364,073 60.36% TOTAL CITY OPERATIONS BUDGET 230,163,661 60,578,300 121,484,980 27,190,325 209,253,605 (20,910,054) -9.08% Pension Obligation Bonds 4,748,436 4,724,025 - - 4,724,025 (24,411) -0.51% Successor Agency 3,874,761 - 4,012,700 - 4,012,700 137,939 3.56% Total Transfers 10,364,856 - 11,475,450 - 11,475,450 1,110,594 10.71% TOTAL CITY AND UTILITY BUDGET 249,151,714 65,302,325 136,973,129 27,190,325 229,465,780 (19,685,934) -7.90%
CITYWIDE
EXPENDITURE SUMMARY
FISCAL YEAR 2026/27 BUDGET INCREASE/(DECREASE) 25/26 to 26/27
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS
& IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE
ADMINISTRATION
City Council 203,955 63,325 - 267,280 6,535 2.51% City Manager's Office 943,690 180,130 - 1,123,820 8,860 0.79% Azusa Resource Center - 1,070,480 - 1,070,480 - 0.00% Neighborhood Services - 37,100 - 37,100 400 1.09% City Clerk 663,195 339,600 - 1,002,795 210,880 26.63% City Treasurer 73,460 185,000 - 258,460 8,710 3.49% City Attorney - 375,000 - 375,000 10,000 2.74% Public Education Grant - 25,000 - 25,000 (5,000) -16.67% Capital & Infrastructure Replacement - - 27,155 27,155 (99,600) -78.58% Subtotal-Administration 1,884,300 2,275,635 27,155 4,187,090 140,785 3.48%
ADMINISTRATIVE SERVICES
CFD Debt Service - 3,974,000 - 3,974,000 21,850 0.55% CFD Maintenance 432,345 174,325 76,745 683,415 (75,895) -10.00% CFD Public Safety - 5,110 - 5,110 (206,145) -97.58% City-Wide 1,878,330 5,546,720 - 7,425,051 281,446 3.94% Employee Benefit 300,000 - - 300,000 (200,000) -40.00% Accounting 2,024,970 200,445 - 2,225,415 90,225 4.23% Printing Services - - - - - 0.00% Purchasing 457,420 24,395 - 481,815 24,320 5.32% Personnel Services 432,405 545,870 - 978,275 (13,370) -1.35% Risk Management 445,730 6,669,435 - 7,115,165 435,215 6.52% Subtotal-Administrative Services 5,971,200 17,140,300 76,745 23,188,245 357,646 1.57%
COMMUNITY RESOURCES
Recreation 2,700,755 1,834,295 - 4,535,050 (21,400) -0.47% Senior Services 653,395 519,820 - 1,173,215 37,540 3.31% Family Services - 670,310 - 670,310 - 0.00% Proposition A 980,535 290,750 - 1,271,285 59,990 4.95% Proposition C 478,180 404,590 - 882,770 34,780 4.10% Air Quality Management District (AQMD) 9,095 49,210 - 58,305 4,000 7.37% Subtotal-Community Resources 4,821,960 3,768,975 - 8,590,935 114,910 1.36%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 666,735 888,520 - 1,555,255 (15,400) -0.98% Community Development Block Grant (CDBG) 214,865 266,000 - 480,865 9,450 2.00% Community Improvement 1,158,990 332,915 - 1,491,905 60,660 4.24% Planning 657,645 1,055,665 - 1,713,310 523,175 43.96% Economic Development 369,915 231,980 - 601,895 20,400 3.51% Real Estate - 139,500 - 139,500 - 0.00% Subtotal-Economic & Comm. Dev. 3,068,150 2,914,580 - 5,982,730 598,285 11.11%
INFORMATION TECHNOLOGY
Information Technology 1,767,790 2,310,100 - 4,077,890 (278,090) -6.38% Subtotal-Information Technology 1,767,790 2,310,100 - 4,077,890 (278,090) -6.38%
LIBRARY
Library-General Services 2,041,965 427,620 - 2,469,585 34,020 1.40% Library-Youth Services - 36,280 - 36,280 - 0.00% Subtotal-Library 2,041,965 463,900 - 2,505,865 34,020 1.38%
LIGHT AND WATER
CA Climate Balancing Account - 2,172,650 - 2,172,650 1,072,650 97.51% Consumer Services 4,770,730 4,786,390 - 9,557,120 193,646 2.07% Electric 5,714,595 41,766,225 4,006,850 51,487,670 (350,050) -0.68% Public Benefit Programs 330,580 1,606,500 - 1,937,080 14,035 0.73% Water 5,263,535 25,800,760 - 31,064,295 (4,025,520) -11.47% Recycling and Solid Waste 183,565 236,220 - 419,785 3,360 0.81% Subtotal-Light and Water 16,263,005 76,368,745 4,006,850 96,638,600 (3,091,880) -3.10%
CITYWIDE
EXPENDITURE SUMMARY
FISCAL YEAR 2026/27 BUDGET INCREASE/(DECREASE) 25/26 to 26/27
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS
& IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE
PUBLIC SAFETY
Asset Seizures - - - - (130,130) -100.00% Emergency Services - 55,450 - 55,450 990 1.82% Fire Safety - 7,550,925 - 7,550,925 219,930 3.00% Police Contract Services - 1,185,525 - 1,185,525 70,760 6.35% Police Department-Safety 22,005,400 3,073,250 - 25,078,650 1,104,500 4.61% Police Department-IT - 1,433,285 - 1,433,285 20,290 1.44% Police Department-SLESA - 162,655 - 162,655 (243,655) -59.97% Subtotal-Public Safety 22,005,400 13,461,090 - 35,466,490 1,042,685 3.03%
PUBLIC WORKS
Utility Mitigation - 100,00 0 - 100,00 0 (4,113,895) 0.00% Engineering 139,100 1,133,585 - 1,272,685 (4,835,465) -79.16% Facilities Maintenance 460,915 1,069,920 - 1,530,835 152,100 11.03% Graffiti Abatement 226,345 35,885 - 262,230 12,895 5.17% Measure A-Park Funds - - - - (1,300,000) -100.00% Safe Clean Water Program (Measure W) 184,520 620,000 626,000 1,430,520 209,210 17.13% Roadway Maintenance 1,058,810 - - 1,058,810 52,130 5.18% Sewer Maintenance 2,244,370 1,481,420 150,000 3,875,790 (699,936) -15.30% Parks Operations 1,374,670 2,285,065 94,785 3,754,520 310,335 9.01% Park In-Lieu (Quimby) - - - - (150,000) -100.00% Highway 39 - - - - (1,786,105) -100.00% SB1 - - - - (2,100,000) -100.00% Subtotal-Public Works 5,688,730 6,725,875 870,785 13,285,390 (14,248,731) -51.75% TOTAL CITY OPERATIONS BUDGET 63,512,500 125,429,200 4,981,535 193,923,235 (15,330,370) -7.33% Pension Obligation Bonds 4,720,640 - - 4,720,640 (3,385) -0.07% Successor Agency - 4,011,250 - 4,011,250 (1,450) -0.04% Total Transfers - 11,601,680 - 11,601,680 126,230 1.10% TOTAL CITY AND UTILITY BUDGET 68,233,140 141,042,130 4,981,535 214,256,805 (15,208,975) -6.63% FY 2025/26 FY 2026/27 FY 2025/26 FY 2026/27
Orgkey Object Fund Amount Amount Orgkey Object Fund Amount Amount Description 1090000000 5940 General Fund 362,035 380,135 3700000000 5950 Rosedale CFD Fund 362,035 380,135 2 Fully Burdened Officers (85%) 1090000000 5940 General Fund 63,885 67,080 6800000000 5950 Public Safety CFD Fund 63,885 67,080 2 Fully Burdened Officers (15%) 1090000000 5940 General Fund 25,000 25,000 3140711920 5950 Consumer Services Fund 25,000 25,000 Concerts in the Park 1090000000 5940 General Fund 116,340 122,155 3140711920 5950 Consumer Services Fund 116,340 122,155 EOC Operations Officers 1090000000 5940 General Fund 1,256,000 1,303,000 3640750000 5950 Refuse Fund 1,256,000 1,303,000 Franchise Fees 1090000000 5940 General Fund 169,495 173,730 3455665000 5950 Sewer Fund 169,495 173,730 Interest Transfer 1090000000 5940 General Fund 122,775 128,915 3140711920 5950 Consumer Services Fund 122,775 128,915 PD Dispatcher 1090000000 5940 General Fund 114,405 120,125 3140711920 5950 Consumer Services Fund 114,405 120,125 Terrorism Liaison Officers 1090000000 5940 General Fund 62,335 62,335 3140711920 5950 Consumer Services Fund 62,335 62,335 25% Graffiti Abatement 1300000000 5940 Utility Mitigation Fund 400,000 400,000 3200000000 5950 Water Fund 400,000 400,000 Interest per Ord 04-c38 1300000000 5940 Utility Mitigation Fund 455,000 455,000 3300000000 5950 Electric Fund 455,000 455,000 Interest per Ord 04-c37 2920331000 5940 Fire Services Fund 7,330,995 7,550,925 1090000000 5950 General Fund 7,330,995 7,550,925 Fire Services Contract 4100000000 5940 General Fund 500,000 300,000 1090000000 5950 General Fund 500,000 300,000 OPEB 115 Trust Funding 1090000000 5940 General Fund 6,000 6,000 3455665000 5950 Sewer Fund 6,000 6,000 PARS Admin Fees 1090000000 5940 General Fund 16,800 16,800 3140711920 5950 Consumer Services Fund 16,800 16,800 PARS Admin Fees 1090000000 5940 General Fund 206,605 216,935 3140711920 5950 Consumer Services Fund 206,605 216,935 Retiree Health Reimbursements 1090000000 5940 General Fund 152,500 152,500 3140711920 5950 Consumer Services Fund 152,500 152,500 Retiree Health Fee and PARS Benefit 1090000000 5940 General Fund 11,645 12,230 3140711903 5950 Consumer Services Fund 11,645 12,230 Retiree Annuities 1090000000 5940 General Fund 9,010 9,460 3140711903 5950 Consumer Services Fund 9,010 9,460 Retiree Annuities 1090000000 5940 General Fund 9,205 9,665 3240722701 5950 Water Fund 9,205 9,665 Retiree Annuities 1090000000 5940
General Fund 11,315 11,880 3240723750 5950 Water Fund 11,315 11,880 Retiree Annuities 1090000000 5940 General Fund 11,195 11,755 3240723750 5950 Water Fund 11,195 11,755 Retiree Annuities 1090000000 5940 General Fund 10,420 10,940 3340735830 5950 Electric Fund 10,420 10,940 Retiree Annuities 1090000000 5940 General Fund 17,010 17,860 3340735880 5950 Electric Fund 17,010 17,860 Retiree Annuities 1090000000 5940 General Fund 14,715 15,450 3340735880 5950 Electric Fund 14,715 15,450 Retiree Annuities 1090000000 5940 General Fund 9,445 9,920 3340735880 5950 Electric Fund 9,445 9,920 Retiree Annuities 1090000000 5940 General Fund 11,320 11,885 3340735880 5950 Electric Fund 11,320 11,885 Retiree Annuities TOTAL TRANSFERS IN: 11,475,450 11,601,680 TOTAL TRANSFERS OUT: 11,475,450 11,601,680
TRANSFERS IN TRANSFERS OUT
CITY OF AZUSA
TRANSFERS SCHEDULE
PERSONNEL
OVERVIEW
BUDGETED POSITION ALLOCATIONS
Full-Time Part-Time Total Full-Time Part-Time Total
DEPARTMENT
Administration 7.30 1.90 9.20 7.30 1.90 9.20 Administrative Services 22.70 0.80 23.50 22.70 0.80 23.50 Community Resources 24.05 27.47 51.52 24.05 27.47 51.52 Economic & Community Dev 19.35 - 19.35 19.35 - 19.35 Information Technology 10.00 - 10.00 10.00 - 10.00 Library 11.00 9.33 20.33 11.00 9.33 20.33 Light & Water 88.60 - 88.60 88.60 - 88.60 Public Safety 108.00 7.25 115.25 108.00 7.25 115.25 Public Works 38.00 2.26 40.26 38.00 2.26 40.26 Total 329.00 49.01 378.01 329.00 49.01 378.01 Fiscal Year 2026/27Fiscal Year 2025/26
Administration
2% Administrative
Services
6%
Community
Resources
14%
Economic &
Community Dev
5%
Information
Technology
3%
Library
5%
Light & Water
23%
Public Safety
31%
Public Works
11%
FISCAL YEAR 2025/26 AND 2026/27
PERSONNEL ALLOCATIONS BY DEPARTMENT
FULL-TIME PERSONNEL
SUMMARY
FY 25/26 FY 26/27 FY 25/26 FY 26/27
ADMINISTRATION
City Manager's Office 4.30 4.30 638,805 638,805 City Clerk 3.00 3.00 291,875 315,000 Administration Total 7.30 7.30 930,680 953,805
ADMINISTRATIVE SERVICES
Accounting 11.40 11.40 1,297,105 1,353,360 Purchasing 3.00 3.00 295,540 310,815 Personnel Services 2.75 2.75 288,630 301,985 Risk Management 2.75 2.75 288,630 300,520 CFD Park Operations - Rosedale 2.80 2.80 248,310 256,620 Administrative Services Total 22.70 22.70 2,418,215 2,523,300
COMMUNITY RESOURCES
Recreation 9.45 9.45 897,135 944,165 Senior Activities 4.95 4.95 419,345 436,525 Proposition A 6.58 6.58 509,815 530,570 Proposition C 3.07 3.07 269,885 280,855 Community Resources Total 24.05 24.05 2,096,180 2,192,115
ECONOMIC & COMMUNITY DEVELOPMENT
Building 3.95 3.95 446,715 464,970 Community Improvement 7.69 7.69 754,920 793,470 Community Development Block Grant (CDBG) 1.51 1.51 139,735 145,340 Economic Development 2.25 2.25 243,735 255,455 Planning 3.95 3.95 437,050 455,060 E
conomic & Community Development Total 19.35 19.35 2,022,155 2,114,295
INFORMATION TECHNOLOGY
City Information Systems 4.50 4.50 542,250 569,375 Light & Water Information Systems 4.00 4.00 462,370 488,875 Sewer Information Systems 0.50 0.50 52,260 57,080 Police - Information Technology 1.00 1.00 89,020 92,690 Information Technology Total 10.00 10.00 1,145,900 1,208,020
LIBRARY
General Library Services 11.00 11.00 918,735 971,340 Library Total 11.00 11.00 918,735 971,340
BUDGETED SALARYFTE ALLOCATION
FULL-TIME PERSONNEL
SUMMARY
FY 25/26 FY 26/27 FY 25/26 FY 26/27
BUDGETED SALARYFTE ALLOCATION
LIGHT AND WATER
Consumer Services 30.25 30.25 3,063,755 3,194,205 Electric 26.00 26.00 3,897,225 4,080,535 Public Benefit 1.45 1.45 209,295 217,645 Solid Waste 0.60 0.60 129,440 130,895 Water 30.30 30.30 3,418,355 3,588,160 Light and Water Total 88.60 88.60 10,718,070 11,211,440
PUBLIC SAFETY
Police 108.00 108.00 12,093,670 12,649,570 Public Safety Total 108.00 108.00 12,093,670 12,649,570
PUBLIC WORKS
Engineering 1.00 1.00 85,545 89,070 Facilities Maintenance 3.10 3.10 257,590 280,755 Graffiti Abatement 1.90 1.90 112,905 119,480 Parks Operations 9.80 9.80 781,435 831,845 Roadway Maintenance 6.95 6.95 551,765 583,230 Safe Clean Water 1.12 1.12 122,015 127,905 Sewer Maintenance 14.13 14.13 1,360,220 1,432,225 Public Works Total 38.00 38.00 3,271,475 3,464,510 TOTAL FULL-TIME PERSONNEL 329.00 329.00 35,615,080$ 37,288,395$
PART-TIME PERSONNEL
SUMMARY
FY 25/26 FY 26/27 FY 25/26 FY 26/27
ADMINISTRATION
City Council N/A N/A 76,500 76,500
City Treasurer N/A N/A 39,405 39,405
City Clerk 1.90 1.90 142,175 148,035 Administration Total 1.90 1.90 258,080 263,940
ADMINISTRATIVE SERVICES
CFD Park Operations - Rosedale 0.80 0.80 29,700 30,925 Administrative Services Total 0.80 0.80 29,700 30,925
COMMUNITY RESOURCES
Recreation 16.72 16.72 747,885 778,700 Aquatic Programs 7.75 7.75 341,240 355,300 Proposition A 2.25 2.25 142,830 148,715 Proposition C 0.75 0.75 45,640 47,520 Community Resources Total 27.47 27.47 1,277,595 1,330,235
LIBRARY
General Library Services 9.33 9.33 451,670 470,280 Library Total 9.33 9.33 451,670 470,280
PUBLIC SAFETY
Police 7.25 7.25 511,690 532,770 Public Safety Total 7.25 7.25 511,690 532,770
BUDGETED SALARYFTE ALLOCATION
PART-TIME PERSONNEL
SUMMARY
FY 25/26 FY 26/27 FY 25/26 FY 26/27
BUDGETED SALARYFTE ALLOCATION
PUBLIC WORKS
Facilities Maintenance 0.48 0.48 25,085 26,525 Graffiti Abatement 0.40 0.40 25,420 25,875 Roadway Maintenance 0.30 0.30 19,010 20,205 Park Operations 0.60 0.60 21,470 22,880 Sewer Maintenance 0.48 0.48 28,470 30,105 Public Works Total 2.26 2.26 119,455 125,590 TOTAL PART-TIME PERSONNEL 49.01 49.01 2,648,190 $ 2,753,740 $ Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification Community
Resources
Recreation/ Family
Services
Convert Part-Time Position to Full-
Time Position
Add: Recreation Coordinator
Defund: Recreation Coordinator P/T
0.50 89,795 General Fund To provide support for new initiatives, including park site programming at Gladstone
and Northside Parks, serving as a liaison with
Azusa Unified School District (AUSD)
Community Schools, and expanding
afterschool programming such as the Boxing
Program integrated with Teen Programs
Recreation Convert Part-Time Position to Full-
Time Position
Add: Senior Recreation Leader FT
Defund: Senior Recreation Leader PT
0.50 62,865 General Fund To provide support for new initiatives, including special events, staff supervision,
daily program and facility operations, rentals,
and enhanced customer service
Community Resources Est. Fiscal Impact: 1.00 152,660$ Economic &
Community
Development
Economic Development Add New Full-Time Classification Add: Economic Development Manager Defund: Economic Development Housing
Coordinator
- 22,580 General Fund Expand the scope of responsibilities, oversee a broader range of economic development
projects. This position requires a higher level
of strategic leadership and project
management and cross-departmental
collaboration to drive the City's long term
growth
Community
Improvement
Add Full-Time Position Add: Community Improvement Inspector 1.00 103,955 General Fund To add support for downtown, metro areas, and city parks in order to enforce state and
municipal codes
Community
Improvement
Add New Full-Time Classification
and Reclassification
Add: Community Improvement Supervisor
Defund: Senior Community Improvement
Inspector
- 18,435 General Fund Reclassify the current Senior Improvement Inspector position to reflect its evolved
supervisory role. This position regularly leads
in the absence of the Manager and is
responsible for overseeing the workload,
activities, and processes of other Inspectors
Community
Improvement
Eliminate Budgeted Full-Time
Position
Defund: Senior Community Development
Specialist
(1.00) (121,615) General Fund To realign support resources to better meet the operational and strategic needs of the
Economic Development Division
Community
Improvement
Salary Range Adjustment Classification: Senior Community Development Specialist
- 4,785 General Fund To align the salary with the Senior Administrative Specialist classification to
reflect comparable levels of responsibility and
job scope
Building Eliminate Budgeted Full-Time
Position
Defund: Building Inspector I (1.00) (116,530) General Fund To realign support resources to better meet the operational and strategic needs of the
Community Improvement Division
Econ & Comm Dev Est. Fiscal Impact: (1.00) (88,390)$ Library Library Add New Classification and
Reclassification
Add: Library Bookmobile Specialist PT
Defund: Library Bookmobile Driver PT
9,920 General Fund To reflect the position’s evolved
responsibilities, which now include more
complex tasks performed with limited
supervision—such as outreach, coordination
of family programs, public presentations,
scheduling, and reader’s advisory services
Library Est. Fiscal Impact: - 9,920$
Public Works Streets New Full-Time Position Add: Street Maintenance Worker I 2.00 177,905 Sewer To support the Streets Department and assist with Citywide cleanup efforts by overseeing
operations within the Streets Maintenance
Division
Public Works TEst. Fiscal Impact: 2.00 177,905$
GRAND TOTAL ESTIMATED FISCAL IMPACT: 2.00 252,095$
(Salaries and Benefits)
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES FOR FISCAL YEAR 2025-26 DETAILS NOTE: This summary of personnel requests is intended as an overview; the associated FTEs and fiscal impacts have already been incorporated into the Citywide Personnel Summary and Operating Budget.
Fund Department FTE Total Cost
GENERAL FUND Community Resources 1.00 152,660
Economic & Community Development (1.00) (88,390)
Library - 9,920
General Fund Total - 74,190$
SEWER Public Works 2.00 177,905
Sewer Total 2.0 0 177,905$
GRAND TOTAL ESTIMATED IMPACT: 2.00 252,095$
- -
(Salaries and Benefits)
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES BY FUNDS FOR FY 2025-26 SUMMARY Total Budget
Request
Amount
Public
Safety CFD Info Tech Electric SLESA Sewer
50% GF,
50% L&W
IT Repairing and upgrading fiber cables 149,520 - 149,520 - - - 149,520 149,520 Information Technology Total 149,520$ -$ -$ 149,520$ -$ -$ -$ 149,520$ 149,520$ General Fund Community
Resources
1 Z-23 Infield Groomer @ $51,117 51,120 51,120 - - - - - 51,120 Public Works Total 51,120$ 51,120$ -$ -$ -$ -$ -$ -$ 51,120$ Sewer PW 1 Electric Sewer Camera Truck @ $291,818 291,820 - - - - 291,820 291,820 291,820 General Fund Parks New Power Turf Renovation 21,040 21,040 - - - - - - 21,040 Sewer PW 2 Work Trucks @ $88,600 each 177,200 - - - - 177,200 177,200 177,200 Sewer PW 1 Dump Truck @ $199,350 199,350 - - - - 199,350 199,350 199,350 Sewer PW 1 Cat 420 Backhoe Loader @ $176,093 176,095 - - - - 176,095 176,095 176,095 Public Works Total 865,505$ 21,040$ -$ -$ -$ -$ 844,465$ 844,465$ 865,505$ Electric Electric Replacement of 2 Meter Trucks @ $74,795 each 149,590 - - 149,590 - - 149,590 149,590 Light & Water Total 149,590$ -$ -$ -$ 149,590$ -$ -$ 149,590$ 149,590$ SLESA Public Safety 1 3D Scanner used for fatal traffic collisions and crime scenes
56,960 - - - 56,960 - 56,960 56,960 Public Safety
CFD
Public Safety Modular Vehicle Barrier for special events - designed to prevent unauthorized vehicle entry &
protect pedestrians
206,175 - 206,175 - 206,175 206,175 SLESA Public Safety New Furniture and Stations for Dispatch Center 136,770 - 136,770 136,770 136,770
PUBLIC SAFETY
INFORMATION TECHNOLOGY
COMMUNITY RESOURCES
PUBLIC WORKS
LIGHT & WATER
CAPITAL OUTLAY - SUMMARY
Fiscal Year 2025-26
BUDGET
Fund Division Description
General
Fund
Other Funding Sources Other
Funding
Total
Grand
Total
Total Budget
Request
Amount
Public
Safety CFD Info Tech Electric SLESA SewerFund Division Description General
Fund
Other Funding Sources Other
Funding
Total
Grand
Total
SLESA Public Safety Dispatch Recording Equipment 51,930 - - - 51,930 - 51,930 51,930 GF Equipment
Replacement
Public Safety RFID Readers for employee vehicle gates 11,160 11,160 - - - - - - 11,160 GF Equipment
Replacement
Public Safety Increase storage for current system 67,485 67,485 - - - - - - 67,485 Public Safety Total 530,480$ 78,645$ 206,175$ -$ -$ 245,660$ -$ 451,835$ 530,480$ Capital Outlay Grand Total 1,746,215$ 150,805$ 206,175$ 149,520$ 149,590$ 245,660$ 844,465$ 1,595,410$ 1,746,215$ Total Budget
Request
Amount Electric
Rosedale
Maint CFD
PW
Endowment
55% Public Works
Endowment 45%
PW 1 John Deere 310 P-Tier Backhoe Loader 171,530 - - 76,745 94,785 171,530 171,530 Public Works Total 171,530$ -$ -$ 76,745$ 94,785$ 171,530$ 171,530$ Electric Electric 1 Freightliner/Digger Derrick truck 786,325 - 786,325 - 786,325 786,325 Electric Electric 1 Ford F350 V-8 Utility truck 70,525 - 70,525 - 70,525 70,525 Light & Water Total 856,850$ -$ 856,850$ -$ -$ 856,850$ 856,850$ Capital Outlay Grand Total 1,028,380$ -$ 856,850$ 76,745$ 94,785$ 1,028,380$ 1,028,380$
CAPITAL OUTLAY - SUMMARY
Fiscal Year 2026-27
BUDGET
Fund Division Description
General
Fund
Other Funding Sources
Other
Funding Total
Grand
Total
PUBLIC WORKS
LIGHT & WATER
Total Budget
Request
Amount Electric
Rosedale
Maint CFD
PW
Endowment
55% Public Works
Endowment 45%
PW 1 John Deere 310 P-Tier Backhoe Loader 171,530 - - 76,745 94,785 171,530 171,530 Public Works Total 171,530$ -$ -$ 76,745$ 94,785$ 171,530$ 171,530$ Electric Electric 1 Freightliner/Digger Derrick truck 786,325 - 786,325 - 786,325 786,325 Electric Electric 1 Ford F350 V-8 Utility truck 70,525 - 70,525 - 70,525 70,525 Light & Water Total 856,850$ -$ 856,850$ -$ -$ 856,850$ 856,850$ Capital Outlay Grand Total 1,028,380$ -$ 856,850$ 76,745$ 94,785$ 1,028,380$ 1,028,380$
CAPITAL OUTLAY - SUMMARY
Fiscal Year 2026-27
BUDGET
Fund Division Description
General
Fund
Other Funding Sources
Other
Funding Total
Grand
Total
PUBLIC WORKS
LIGHT & WATER
CITY OF AZUSA
CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30
FIVE YEAR CIP SUMMARY
Dept Project Title
PROJECT #S
TOTAL
ESTIMATED
PROJECT
COSTS
Prior Year
Actuals
FY 24-25
Budget
Prior Year(s)
Actuals +
FY 24-25 Budget
Total Budget
Appropriation FY
25-26 thru
FY 29-30
FY 25-26 Budget
Request
FY 26-27 Budget
Request
FY 27-28 Budget
Request
FY 28-29 Budget
Request
FY 29-30 Budget
Request
ECD Tenant Improvements for The Promenade 62519 A 2,841,498$ 277,325$ 2,564,173$ 2,841,498 - $ - $ - $ - $ - $ - $ ECD Farmer's Market 62525 A 400,000 - 400,000 400,000 - - - - - - CR Senior Center Remodel 54323 A 4,000,000 105,317 3,894,683 4,000,000 - - - - - - CR Women's Club 41023 A 750,000 9,413 740,587 750,000 - - - - - - CR Slauson Pool Site Upgrades 41024 A 1,050,000 - 150,000 150,000 900,00 0 900,00 0 - - - - PD Jail Holding Workstation NEW FY2526 10,445 - - - 10,445 10,445 - - - - PD Briefing Room Flooring NEW FY2526 14,100 - - - 14,10 0 14,10 0 - - - - PD Men's Locker Room Shower (Additional shower) NEW FY2526 23,565 - - - 23,565 23,565 - - - - PD Jail Building Interior Painting NEW FY2627 14,21 0 - - - 14,21 0 - 14,21 0 - - - PD Shooting Range (remove dividers) NEW FY2627 12,945 - - - 12,945 - 12,945 - - - CR Memorial Park Modernization 41023B 3,000,000 241,033 2,758,967 3,000,000 - - - - - - PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B
3,598,088 3,598,088 - 3,598,088 - - - - - - PW Citywide Sidewalk Improvements 66222B 1,000,00 0 865,844 134,156 1,000,000 - - - - - - PW Parking Lots Pavement Resurfacing 66619B/66622 A 175,000 - 175,000 175,000 - - - - - - PW Bus Stop Improvements 66619 C 800,000 - 800,000 800,000 - - - - - - PW Gladstone Street Pavement Rehabilitation 66619D 7,000,00 0 - 1,000,000 1,000,000 6,000,00 0 6,000,00 0 - - - - PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B 4,074,711 74,711 - 74,711 4,000,000 4,000,000 - - - - PW Restroom Remodel (Veteran Memorial Park) 66625A 754,665 - 254,665 254,665 500,00 0 500,00 0 - - - - PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 75,000 - - - 75,00 0 - 75,00 0 - - - PW Wrought Iron Fencing at Pioneer Park 42020A 30,000 - 30,000 30,000 - - - - - - PW Dog Park 42023A/42025A/42025B/
42025C
2,353,006 - 1,953,006 1,953,006 400,000 400,000 - - - - PW Downtown Improvements 66222 C 784,999 210,432 574,567 784,999 - - - - - - PW City Hall Improvement Phase 3 65123B 682,713 682,713 - 682,713 - - - - - - PW Scout House 66623 A 773,743 525,612 248,131 773,743 - - - - - - PW 9th Street Storm Drain Improvements 66524 A 200,000 - - - 200,00 0 - 200,00 0 - - - PW MS4 Permit Compliance 66825A 2,556,000 - 426,000 426,000 2,130,000 426,000 426,000 426,000 426,000 426,000 PW Sewer Master Plan Update 66525 A 400,000 - 150,000 150,000 250,000 100,000 150,000 - - - PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) 12,500,000 - - - 12,500,000 6,075,000 6,075,000 350,000 - - PW First and Baseline UNFUNDED (Project # NA) 9,000,000 - - - 9,000,000 2,200,000 4,000,000 2,800,000 - - PW Citrus Ave. UNFUNDED (Project # NA) 6,650,000 - - - 6,650,000 2,250,000 2,100,000 2,300,000 - - PW City Hall Upgrade Phase 4 65124A 1,270,804 30,299 1,240,505 1,270,804 - - - - - - PW Med H20 Conservation 66223 A 50,000 5,693 44,307 50,000 - - - - - - PW Old Schoolhouse and Historic Row 61524A 3,000,00 0 331,526 2,668,474 3,000,000 - - - - - - PW City Hall North Upgrade 66622D 167,02 7 167,027 - 167,027 - - - - - - PW North Side Park (South Restroom) NEW FY 2526 400,000 PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 1,000,000 PW Rancho Park NEW FY 2526 320,000
PW Residential Resurfacing NEW FY 2526 1,000,000
LIB Library Improvement - Grants and various funds 51023A/51024A/51024B 9,746,551 - 9,746,551 9,746,551 - - - - - - LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB
1,300,270 456,583 843,687 1,300,270 - - - - - - L&W Well Rehabilitation Program - Aspan 72123 C 21,450,000 194,724 5,805,276 6,000,000 15,450,00 0 3,700,00 0 5,500,000 6,250,000 - - L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil
2,500,000 - - - 2,500,000 2,500,000 - - - - L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant
$525K
525,000 - - - 525,000 525,000 - - - - L&W South Reservoir Design & Build 72119D 5,550,000 - 3,750,000 3,750,000 1,800,00 0 1,800,00 0 - - - - L&W South Reservoir CIP-SGVMWD Loan 72025A 3,400,000 - 3,400,000 3,400,000 - - - - - - L&W South Reservoir Build 72024 A 3,000,000 - 3,000,000 3,000,000 - - - - - - L&W W-265B 590 Transmission Replacement NEW FY2829 6,250,00 0 - - - 6,250,00 0 - - - 6,250,00 0 - L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 6,250,000 - - - 6,250,00 0 - - - - 6,250,00 0 L&W Electric Line Replacements & Extensions 73017 A 10,581,749 1,281,749 1,800,000 3,081,749 7,500,00 0 1,000,00 0 1,250,000 1,500,000 1,750,000 2,000,000 L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019 B 9,820,603 1,550,400 570,203 2,120,603 7,700,00 0 3,650,00 0 1,700,000 1,200,000 700,000 450,000 L&W Electric Pole Replacements 73022 A 600,000 - 200,000 200,000 400,00 0 200,00 0 200,000 - - - 150,986,691$ 10,608,489 $ 49,322,938 $ 59,931,426 $ 91,055,265 $ 38,994,110 $ 21,703,155 $ 14,826,000 $ 9,126,000 $ 9,126,000 $ Total
CITY OF AZUSA
CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30
Dept Project Title
PROJECT #S
ECD Tenant Improvements for The Promenade 62519 A
ECD Farmer's Market 62525 A
CR Senior Center Remodel 54323 A
CR Women's Club 41023 A
CR Slauson Pool Site Upgrades 41024 A
PD Jail Holding Workstation NEW FY2526
PD Briefing Room Flooring NEW FY2526
PD Men's Locker Room Shower (Additional shower) NEW FY2526 PD Jail Building Interior Painting NEW FY2627
PD Shooting Range (remove dividers) NEW FY2627
CR Memorial Park Modernization 41023B
PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B
PW Citywide Sidewalk Improvements 66222B
PW Parking Lots Pavement Resurfacing 66619B/66622 A
PW Bus Stop Improvements 66619 C
PW Gladstone Street Pavement Rehabilitation 66619D
PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B PW Restroom Remodel (Veteran Memorial Park) 66625 A
PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 PW Wrought Iron Fencing at Pioneer Park 42020 A
PW Dog Park 42023A/42025A/42025B/
42025C
PW Downtown Improvements 66222 C
PW City Hall Improvement Phase 3 65123B
PW Scout House 66623 A
PW 9th Street Storm Drain Improvements 66524 A
PW MS4 Permit Compliance 66825 A
PW Sewer Master Plan Update 66525 A
PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) PW First and Baseline UNFUNDED (Project # NA)
PW Citrus Ave. UNFUNDED (Project # NA)
PW City Hall Upgrade Phase 4 65124 A
PW Med H20 Conservation 66223 A
PW Old Schoolhouse and Historic Row 61524A
PW City Hall North Upgrade 66622D
PW North Side Park (South Restroom) NEW FY 2526
PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 PW Rancho Park NEW FY 2526
PW Residential Resurfacing NEW FY 2526
LIB Library Improvement - Grants and various funds 51023A/51024A/51024B LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB
L&W Well Rehabilitation Program - Aspan 72123 C
L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil
L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant
$525K
L&W South Reservoir Design & Build 72119D
L&W South Reservoir CIP-SGVMWD Loan 72025 A
L&W South Reservoir Build 72024 A
L&W W-265B 590 Transmission Replacement NEW FY2829
L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 L&W Electric Line Replacements & Extensions 73017 A
L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019 B L&W Electric Pole Replacements 73022 A
Total
FY 2025-26 FUNDING SOURCE
Measure R Bond
Proceeds
Fund 03
Measure M
Fund 04
SBI-Road Repair
Fund 05
Utility Mitigation
Fund 13
Hwy 39
Fund 14
Quimby
Fund 19
Measure W
Fund 20
Rosedale Parks
Maintenance CFD
Fund 37
Grants
Fund 28
Water
Fund 32
Electric
Fund 33
3,900,000 2,100,000
1,786,105
500,000
426,000
400,000
1,000,000
150,000 170,000
1,000,000
3,700,000
2,500,000
525,000
1,800,000
-
-
1,000,000
3,650,000
200,000
-$ 4,900,000$ 2,100,000$ $ 4,113,895 $ 1,786,105 150,000$ 426,000$ 170,000$ 3,025,000$ 5,500,000$ 4,850,000$ 2,213,895
CITY OF AZUSA
CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30
Dept Project Title
PROJECT #S
ECD Tenant Improvements for The Promenade 62519 A
ECD Farmer's Market 62525 A
CR Senior Center Remodel 54323 A
CR Women's Club 41023 A
CR Slauson Pool Site Upgrades 41024 A
PD Jail Holding Workstation NEW FY2526
PD Briefing Room Flooring NEW FY2526
PD Men's Locker Room Shower (Additional shower) NEW FY2526 PD Jail Building Interior Painting NEW FY2627
PD Shooting Range (remove dividers) NEW FY2627
CR Memorial Park Modernization 41023B
PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B
PW Citywide Sidewalk Improvements 66222B
PW Parking Lots Pavement Resurfacing 66619B/66622 A
PW Bus Stop Improvements 66619 C
PW Gladstone Street Pavement Rehabilitation 66619D
PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B PW Restroom Remodel (Veteran Memorial Park) 66625 A
PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 PW Wrought Iron Fencing at Pioneer Park 42020 A
PW Dog Park 42023A/42025A/42025B/
42025C
PW Downtown Improvements 66222 C
PW City Hall Improvement Phase 3 65123B
PW Scout House 66623 A
PW 9th Street Storm Drain Improvements 66524 A
PW MS4 Permit Compliance 66825 A
PW Sewer Master Plan Update 66525 A
PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) PW First and Baseline UNFUNDED (Project # NA)
PW Citrus Ave. UNFUNDED (Project # NA)
PW City Hall Upgrade Phase 4 65124 A
PW Med H20 Conservation 66223 A
PW Old Schoolhouse and Historic Row 61524A
PW City Hall North Upgrade 66622D
PW North Side Park (South Restroom) NEW FY 2526
PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 PW Rancho Park NEW FY 2526
PW Residential Resurfacing NEW FY 2526
LIB Library Improvement - Grants and various funds 51023A/51024A/51024B LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB
L&W Well Rehabilitation Program - Aspan 72123 C
L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil
L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant
$525K
L&W South Reservoir Design & Build 72119D
L&W South Reservoir CIP-SGVMWD Loan 72025 A
L&W South Reservoir Build 72024 A
L&W W-265B 590 Transmission Replacement NEW FY2829
L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 L&W Electric Line Replacements & Extensions 73017 A
L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019 B L&W Electric Pole Replacements 73022 A
Total
FY 2025-26 FUNDING SOURCE
Sewer
Fund 34
General Fund
Capital &
Infrastructure
Replacement
Fund 46
Measure A Park
Fund 53 Unfunded
900,000
10,445
14,100
23,565
400,000
100,000
6,075,000
2,200,000
2,250,000
100,000$ 48,110 $ 1,300,000$ 10,525,000 $
CITY OF AZUSA
CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30
Dept Project Title
PROJECT #S
ECD Tenant Improvements for The Promenade 62519 A
ECD Farmer's Market 62525 A
CR Senior Center Remodel 54323 A
CR Women's Club 41023 A
CR Slauson Pool Site Upgrades 41024 A
PD Jail Holding Workstation NEW FY2526
PD Briefing Room Flooring NEW FY2526
PD Men's Locker Room Shower (Additional shower) NEW FY2526 PD Jail Building Interior Painting NEW FY2627
PD Shooting Range (remove dividers) NEW FY2627
CR Memorial Park Modernization 41023B
PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B
PW Citywide Sidewalk Improvements 66222B
PW Parking Lots Pavement Resurfacing 66619B/66622 A
PW Bus Stop Improvements 66619 C
PW Gladstone Street Pavement Rehabilitation 66619D
PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B PW Restroom Remodel (Veteran Memorial Park) 66625 A
PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 PW Wrought Iron Fencing at Pioneer Park 42020 A
PW Dog Park 42023A/42025A/42025B/
42025C
PW Downtown Improvements 66222 C
PW City Hall Improvement Phase 3 65123B
PW Scout House 66623 A
PW 9th Street Storm Drain Improvements 66524 A
PW MS4 Permit Compliance 66825 A
PW Sewer Master Plan Update 66525 A
PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) PW First and Baseline UNFUNDED (Project # NA)
PW Citrus Ave. UNFUNDED (Project # NA)
PW City Hall Upgrade Phase 4 65124 A
PW Med H20 Conservation 66223 A
PW Old Schoolhouse and Historic Row 61524A
PW City Hall North Upgrade 66622D
PW North Side Park (South Restroom) NEW FY 2526
PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 PW Rancho Park NEW FY 2526
PW Residential Resurfacing NEW FY 2526
LIB Library Improvement - Grants and various funds 51023A/51024A/51024B LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB
L&W Well Rehabilitation Program - Aspan 72123 C
L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil
L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant
$525K
L&W South Reservoir Design & Build 72119D
L&W South Reservoir CIP-SGVMWD Loan 72025 A
L&W South Reservoir Build 72024 A
L&W W-265B 590 Transmission Replacement NEW FY2829
L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 L&W Electric Line Replacements & Extensions 73017 A
L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019 B L&W Electric Pole Replacements 73022 A
Total
FY 2026-27 FUNDING SOURCE
Measure R
Bond
Proceeds
Fund 03
Measure M
Fund 04
Water
Fund 32
Electric
Fund 33
Sewer
Fund 34
General Fund
Capital &
Infrastructure
Replacement
Fund 46
Unfunded
14,210
12,945
75,000
200,000
426,000 150,000
6,075,000
4,000,000
2,100,000
5,500,000
1,250,000
1,700,000
200,000
- $ 626,000$ 5,500,000$ 3,150,000$ 150,000$ 27,155$ 12,250,000$