DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 330 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 010 GENERAL 010-XXXXX-5017
DEPT: 5017 PARKS AND RECREATION DEPARTMENT - BELLFLOWER RECREATION IN MOTION (BRIM) PARKS AND RECREATION DEPARTMENT - YOUTH/TEEN PROGRAMS (2022-2023 & PRIOR) ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40200 OVERTIME 0 1 30 0 0 0
40300 PART-TIME WAGES 31,384 49,271 52,236 72,500 76,500 80,400 OPERATING EXPENSES:
43100 DEPARTMENTAL EXPENSE 5,100 5,031 6,364 6,250 0 0
43110 UNIFORMS 420 687 900 900 1,500 1,650
43300 TELECOMMUNICATIONS 486 489 498 500 600 650
43511 MEDICARE 457 722 771 1,051 1,109 1,166
43512 OASDI 1,954 3,089 3,298 4,495 4,743 4,985
43517 LIABILITY INSURANCE 836 1,301 852 2,003 936 1,166 43518 WORKERS COMPENSATION 684 1,344 778 1,821 945 1,041 45020 INFORMATION TECH CHARGES 0 0 2,985 2,993 7,829 6,277 46200 SMALL TOOLS/EQUIPMENT 2,986 663 7,091 5,625 22,150 9,800 46500 EQUIPMENT MAINTENANCE 0 0 0 2,250 2,250 2,250
CAPITAL EXPENDITURES:
47400 EQUIPMENT REPLACEMENT 18,750 18,750 18,750 18,750 18,750 0 TOTAL 63,057 81,348 94,553 119,138 137,312 109,385
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 331 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-5017
DEPT: 5017 PARKS AND RECREATION DEPARTMENT - BELLFLOWER RECREATION IN MOTION (BRIM) PARKS AND RECREATION DEPARTMENT - YOUTH/TEEN PROGRAMS (2022-2023 & PRIOR) 2025-2026 2026-2027
This department accounts for program expenditures related to Bellflower Recreation In Motion (BRIM). 40300 PART-TIME WAGES 76,500 80,400
Provides for part-time recreation personnel.
43100 DEPARTMENTAL EXPENSE 00
Provides for BRIM supplies. The budget has been moved to the Drug Education / Rehabilitation Fund Account 037-43100-2510. 43110 UNIFORMS 1,500 1,650
Provides for staff uniforms for recreation personnel.
43300 TELECOMMUNICATIONS 600 650
Provides for cellular broadband services.
43511 MEDICARE 1,109 1,166
43512 OASDI 4,743 4,985
43517 LIABILITY INSURANCE 936 1,166
43518 WORKERS COMPENSATION 945 1,041
Employee payroll taxes, benefits, and other related costs. 45020 INFORMATION TECH CHARGES 7,829 6,277
Charges related to the allocation of costs for information technology services. 46200 SMALL TOOLS/EQUIPMENT 22,150 9,800
Provides for the purchase of various small tools/equipment. 2025-2026 2026-2027
1 Sports Games/Board Games/Other Recreational Games 1,000 1,000 2 Large Game Equipment/Tables (Ping Pong, Foosball, or other) 5,500 5,500 3 Program Tables, Chairs, and Transport Cart(s) 11,300 2,500 4 Program Barricades/Signage 1,850 800
5 Branded Canopies 2,500 0
22,150 9,800
46500 EQUIPMENT MAINTENANCE 2,250 2,250
Provides funds for the maintenance of the van and trailer used for the BRIM program. 47400 EQUIPMENT REPLACEMENT 18,750 0
Annual amortization of prior equipment purchases.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 332 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 900 COMMUNITY DEVELOPMENT BLOCK GRANT 900-XXXXX-5022 DEPT: 5022 PARKS AND RECREATION DEPARTMENT - VOLUNTEER CENTER ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 78,089 67,994 82,095 87,742 71,621 77,485 40200 OVERTIME 0 361 0 0 0 0
40300 PART-TIME WAGES 15,315 21,837 24,898 17,000 48,000 50,400 40510 DEFERRED COMP. MATCH 3,124 2,118 3,284 3,510 2,865 3,099 40600 VACATION/SICK LEAVE REIMBURSEME 0 3,000 0 0 0 0
40800 MEDICAL/DENTAL OPT OUT 5,130 8,319 11,235 11,385 0 0 OPERATING EXPENSES:
41315 PROMOTION 41 395 750 750 1,000 1,100
41350 VOLUNTEER PROGRAMS/EVENTS 0 573 3,242 3,250 0 0
41355 BELLFLOWER LOOKING BETTER 700 700 871 875 1,200 1,320 41405 FAMILY ASSISTANCE / DONATIONS PRO 0 0 0 0 30,000 30,000 43100 DEPARTMENTAL EXPENSE 998 1,004 1,494 1,500 3,500 3,500 43110 UNIFORMS 0 0 0 0 900 1,000
43300 TELECOMMUNICATIONS 1,886 1,928 1,338 2,000 2,000 2,100 43510 RETIREE MEDICAL INSURANCE 9,212 8,005 8,942 8,774 7,520 8,330 43511 MEDICARE 1,512 1,559 1,788 1,735 1,776 1,899
43512 OASDI 6,465 6,665 7,647 7,417 7,594 8,121
43513 MEDICAL INSURANCE 4,019 0 0 0 21,503 23,438
43514 DENTAL INSURANCE 137 0 0 0 2,060 2,122
43515 LIFE INSURANCE 359 281 383 391 420 431
43516 DISABILITY INSURANCE 557 393 610 674 567 613
43517 LIABILITY INSURANCE 2,802 2,714 1,967 3,427 1,487 1,885 43518 WORKERS COMPENSATION 2,292 2,803 1,795 3,115 1,502 1,683 43524 PERS - CITY SHARE 5,890 5,314 7,795 8,490 7,230 7,704 43526 POBS DS / PERS UAL 0 0 0 0 0 0
43528 VISION INSURANCE 177 220 326 331 326 336
46200 SMALL TOOLS/EQUIPMENT 0 0 0 0 4,500 0
46500 EQUIPMENT MAINTENANCE 0 0 0 0 0 0
TOTAL 138,705 136,183 160,460 162,366 217,571 226,566
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 333 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 900 COMMUNITY DEVELOPMENT BLOCK GRANT 900-XXXXX-5022 DEPT: 5022 PARKS AND RECREATION DEPARTMENT - VOLUNTEER CENTER 2025-2026 2026-2027
40100 PERMANENT EMPLOYEES 71,621 77,485
Recreation Coordinator (100%)
Under supervision of the Communications and Marketing Manager, the Volunteer Coordinator will recruit, train, coordinate, schedule and monitor volunteers to provide a variety of community services.
40300 PART-TIME WAGES 48,000 50,400
Provides for part-time personnel for volunteer center operations and LEAD Program development and coordination. 40510 DEFERRED COMP. MATCH 2,865 3,099
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40800 MEDICAL/DENTAL OPT OUT 00
Provides compensation for those employees who opt out of medical and/or dental coverage because they have comparable coverage through an alternative medical and/or dental plan. 41315 PROMOTION 1,000 1,100
Funds to purchase supplies for promotion of volunteer center programs, activities, and special events. 41350 VOLUNTEER PROGRAMS/EVENTS 00
Provides funds for special volunteer programs and events, including volunteer recognition and Youth LEAD program.
The budget has been moved to the Drug Education / Rehabilitation Fund Account 037-41350-2510. 41355 BELLFLOWER LOOKING BETTER 1,200 1,320
Provides for promotional supplies and printing costs for Bellflower Looking Better (BLB) Community Beautification program.
41405 FAMILY ASSISTANCE / DONATIONS PROGRAM 30,000 30,000 Funded through donations recorded in revenue account 010-37050, these funds support the City’s Volunteer Center family assistance programs in collaboration with Caring Connections and Bellflower Unified School District.
Allocated funds are used to purchase and distribute essential items to children and families in need, including but not limited to gift cards, books, games, clothing, school supplies, snacks, holiday meals, and toiletry and sanitary products. 43100 DEPARTMENTAL EXPENSE 3,500 3,500
Provides for office and printing supplies, paper, program and other miscellaneous supplies to provide quality programs and events. Provides for shirts for volunteers. 43110 UNIFORMS 900 1,000
Provides for staff uniforms for volunteer center.
43300 TELECOMMUNICATIONS 2,000 2,100
Provides for volunteer center telecommunications costs.
Funds are appropriated for the operation of the Bellflower Volunteer Center located at Simms Park. Volunteer Center recruits, trains, supervises,and recognizes individuals who volunteer their time to serve the residents of Bellflower. The Center also provides volunteer supports to nonprofit organizations, City staff, and City Council, and supports Community Beautification Projects.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 334 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 900 COMMUNITY DEVELOPMENT BLOCK GRANT 900-XXXXX-5022 DEPT: 5022 PARKS AND RECREATION DEPARTMENT - VOLUNTEER CENTER 2025-2026 2026-2027
43510 RETIREE MEDICAL INSURANCE 7,520 8,330
43511 MEDICARE 1,776 1,899
43512 OASDI 7,594 8,121
43513 MEDICAL INSURANCE 21,503 23,438
43514 DENTAL INSURANCE 2,060 2,122
43515 LIFE INSURANCE 420 431
43516 DISABILITY INSURANCE 567 613
43517 LIABILITY INSURANCE 1,487 1,885
43518 WORKERS COMPENSATION 1,502 1,683
43524 PERS - CITY SHARE 7,230 7,704
43526 POBS DS / PERS UAL 00
43528 VISION INSURANCE 326 336
Employee benefits and payroll taxes.
46200 SMALL TOOLS/EQUIPMENT 4,500 0
Provides for the purchase of various small tools/equipment. 2025-2026 2026-2027
1 Storage Shelves 1,500 0
2 iPads (2) 3,000 0
4,500 0
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 335 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 010 GENERAL 010-XXXXX-5030
DEPT: 5030 PARKS AND RECREATION DEPARTMENT – THE OAK CENTER (YOUTH & SENIOR PROGRAMS) ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 0 0 0 100,920 94,529 102,260
40200 OVERTIME 0 0 0 0 0 5,250
40300 PART-TIME WAGES 0 0 0 0 80,000 221,900
40510 DEFERRED COMP. MATCH 0 0 0 4,037 3,781 4,090
40600 VACATION/SICK LEAVE REIMBURSEME 0 0 0 0 3,307 3,577 OPERATING EXPENSES:
42030 DATA PROCESSING CONTRACT 0 0 0 0 3,800 4,000
42540 SENIOR PROGRAMMING/EVENTS 0 0 0 0 20,000 60,000
43090 MARKETING/PROMOTIONAL SUPPLIES 0 0 0 10,000 10,000 60,000 43100 DEPARTMENTAL EXPENSE 0 0 0 0 5,000 7,000
43110 UNIFORMS 0 0 0 0 600 4,200
43300 TELECOMMUNICATIONS 0 0 0 0 0 6,800
43510 RETIREE MEDICAL INSURANCE 0 0 0 10,092 9,926 10,993 43511 MEDICARE 0 0 0 1,522 2,633 4,888
43512 OASDI 0 0 0 6,507 11,260 20,899
43513 MEDICAL INSURANCE 0 0 0 20,850 11,618 12,663
43514 DENTAL INSURANCE 0 0 0 2,030 689 710
43515 LIFE INSURANCE 0 0 0 391 420 431
43516 DISABILITY INSURANCE 0 0 0 776 726 786
43517 LIABILITY INSURANCE 0 0 0 2,985 2,205 4,852
43518 WORKERS COMPENSATION 0 0 0 2,714 2,227 4,332
43524 PERS - CITY SHARE 0 0 0 9,765 9,542 10,167
43526 POBS DS / PERS UAL 0 0 0 0 0 0
43528 VISION INSURANCE 0 0 0 331 126 130
45020 INFORMATION TECH CHARGES 0 0 0 5,987 15,657 12,554 46200 SMALL TOOLS/EQUIPMENT 0 0 0 0 0 2,500
TOTAL 0 0 0 178,907 288,046 564,982
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 336 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-5030
DEPT: 5030 PARKS AND RECREATION DEPARTMENT – THE OAK CENTER (YOUTH & SENIOR PROGRAMS) 2025-2026 2026-2027
Funds are appropriated for the operation of the new Youth and Senior Center. 40100 PERMANENT EMPLOYEES 94,529 102,260
Recreation Supervisor I (100%)
Under the direction of the Parks and Recreation Director and Recreation Manager, the Recreation Supervisor I is responsible recreation programming for youth and seniors, and the day-to-day operation of The Oak Center. 40200 OVERTIME 05,250
Provides overtime for part-time staff working on selected holidays. 40300 PART-TIME WAGES 80,000 221,900
Provides for part-time wages for programming year 1 as needed and year 2 at 70% of the programming and facility operations with facility opening.
40510 DEFERRED COMPENSATION MATCH 3,781 4,090
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT 3,307 3,577
Provides for an annual payout of sick and vacation leave hours. 42030 DATA PROCESSING CONTRACT 3,800 4,000
Provides for the online processing and maintenance of the Active Net registration software. 42540 SENIOR PROGRAMMING/EVENTS 20,000 60,000
Provides for senior events, excursions, and general programming. Includes funds for speakers, special interest instructors, etc. 42550 TEEN PROGRAMMING/EVENTS 00
Budget is in account 037-42550-2510. Provides for teen events, excursions, and general programming. Includes funds for speakers, special interest instructors, etc. for marketing and promotional supplies for the Youth and Senior Center grand opening. 43090 MARKETING/PROMOTIONAL SUPPLIES 10,000 60,000
Provides for flyers, newsletters, and promotion of youth/senior center programs and events that include, but is not limited to, gift cards, raffle prizes, an promotional materials. These efforts serve the public interest by encouraging community participation in Parks and Recreation programs, which contribute to the overall health and wellness of at-risk youth, seniors, and adults.
Funds for FY 2026-27 include funding of Grand Opening event including special guest(s) appearance fee. 43100 DEPARTMENTAL EXPENSE 5,000 7,000
Provides for various department/program costs.
43110 UNIFORMS 600 4,200
Provides for staff uniforms for Youth and Senior center. 43300 TELECOMMUNICATIONS 06,800
Provides for telecommunications charges.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 337 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-5030
DEPT: 5030 PARKS AND RECREATION DEPARTMENT – THE OAK CENTER (YOUTH & SENIOR PROGRAMS) 2025-2026 2026-2027
43510 RETIREE MEDICAL INSURANCE 9,926 10,993
43511 MEDICARE 2,633 4,888
43512 OASDI 11,260 20,899
43513 MEDICAL INSURANCE 11,618 12,663
43514 DENTAL INSURANCE 689 710
43515 LIFE INSURANCE 420 431
43516 DISABILITY INSURANCE 726 786
43517 LIABILITY INSURANCE 2,205 4,852
43518 WORKERS COMPENSATION 2,227 4,332
43524 PERS - CITY SHARE 9,542 10,167
43526 POBS DS / PERS UAL 00
43528 VISION INSURANCE 126 130
Employee benefits and payroll taxes.
45020 INFORMATION TECH CHARGES 15,657 12,554
Charges related to the allocation of costs for information technology services. 46200 SMALL TOOLS/EQUIPMENT 02,500
Provides for the purchase of various small tools/equipment. 2025-2026 2026-2027
1 AED 0 2,500
46500 EQUIPMENT MAINTENANCE 00
Provides for the maintenance of various equipment.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 338 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 010 GENERAL 010-XXXXX-1010
DEPT: 1010 COMMUNICATIONS AND MARKETING F.K.A PUBLIC AFFAIRS ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 32,867 40,463 40,871 43,684 116,117 114,246 40300 PART-TIME WAGES 0 0 0 0 19,500 20,475
40400 TRANSPORTATION ALLOWANCE 105 138 185 126 2,010 2,010 40510 DEFERRED COMP. MATCH 1,408 1,789 1,838 1,747 4,645 4,570 40600 VACATION/SICK LEAVE REIMBURSEME 47 111 231 3,586 7,148 7,917 40800 MEDICAL/DENTAL OPT OUT 0 0 0 0 0 0
OPERATING EXPENSES:
41100 MEETINGS 139 837 0 300 1,250 1,250
41200 MEMBERSHIPS/DUES 575 773 1,653 1,200 1,200 1,200
41317 VIDEO PRODUCTION 1,780 0 0 0 0 0
41340 CITY NEWS/SEASONAL BROCHURE 0 0 0 0 100,000 115,000 42054 CONTRACT SERVICES 0 0 0 0 315,000 330,750
42086 COMMUNITY PROMOTIONS FUND 9,214 2,024 1,305 3,500 3,500 3,500 43000 AD & LEGALS 0 0 0 0 14,000 14,000
43090 MARKETING/PROMOTIONAL SUPPLIES 0 0 0 0 15,000 15,000 43100 DEPARTMENTAL EXPENSE 1,638 1,577 402 1,000 3,500 3,500 43110 UNIFORMS 0 0 0 0 400 440
43510 RETIREE MEDICAL INSURANCE 4,153 5,134 5,007 4,368 12,192 12,281 43511 MEDICARE 528 683 684 713 2,167 2,164
43512 OASDI 2,159 2,683 2,753 2,890 9,021 9,014
43513 MEDICAL INSURANCE 5,442 7,741 7,696 7,904 19,691 18,159 43514 DENTAL INSURANCE 645 818 763 772 1,624 1,460
43515 LIFE INSURANCE 114 138 138 134 349 317
43516 DISABILITY INSURANCE 245 317 335 336 895 877
43517 LIABILITY INSURANCE 288 352 195 426 507 600
43518 WORKERS COMPENSATION 235 363 178 387 512 536
43524 PERS - CITY SHARE 11,116 5,867 13,742 11,985 52,279 50,252 43526 POBS DS / PERS UAL 0 6,740 7,588 6,226 17,816 16,968 43528 VISION INSURANCE 104 125 117 116 262 238
45000 MILEAGE 0 0 0 50 0 0
45020 INFORMATION TECH CHARGES 0 0 1,224 1,227 5,871 4,708 46200 SMALL TOOLS/EQUIPMENT 0 0 0 0 2,000 0
46500 EQUIPMENT MAINTENANCE 0 0 599 1,000 1,000 1,000
47299 SOFTWARE/ONLINE SUBSCRIPTIONS 0 0 0 0 6,688 6,688 TOTAL 72,802 78,673 87,504 93,677 736,144 759,120
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 339 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 010 GENERAL
DEPT: 1010 COMMUNICATIONS AND MARKETING F.K.A PUBLIC AFFAIRS 2025-2026 2026-2027
Funds for promotions of Citywide programs and activities includes, but is not limited to, gift cards, raffle prizes, and promotional materials.
These efforts serve the public interest by encouraging community participation in programs, which contribute to improving the quality of life for residents. 40100 PERMANENT EMPLOYEES 116,117 114,246
2025-2026 2026-2027
Communications and Marketing Manager (55%)
Director of Parks and Recreation (5%)
Recreation Manager (5%)
Executive Assistant III (10%)
ED Senior Project Manager - Senior Project Manager Business Development (10%) 40300 PART-TIME WAGES 19,500 20,475
Provides funds for Parks and Recreation communications and social media support for programming and events. 40400 TRANSPORTATION ALLOWANCE 2,010 2,010
Provides reimbursement for use of personal vehicle while conducting City business. 40510 DEFERRED COMPENSATION MATCH 4,645 4,570
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT 7,148 7,917
Provides for an annual payout of sick and vacation leave hours. 40800 MEDICAL/DENTAL OPT OUT 00
Provides compensation for those employees who opt out of medical and/or dental coverage because they have comparable coverage through an alternative medical and/or dental plan. 41100 MEETINGS 1,250 1,250
Provides for conferences, seminars, trainings, and local meeting expenses. 41200 MEMBERSHIPS/DUES 1,200 1,200
Provides for memberships, subscriptions/publications, and music licenses. 41340 CITY NEWS/SEASONAL BROCHURE 100,000 115,000
Funds for printing and mailing four (4) print newsletters annually, including Citywide communications and recreation programs and events. Includes funds for printing services, postal services, and digital versions of publication.
Provides for necessary licenses for lobby televisions at parks. 42054 CONTRACT SERVICES 315,000 330,750
Funds citywide communication coordination, outreach, marketing, public relations, and media production.
Year 1 costs include a Citywide Communications Assessment and funding for resulting projects.
Supports efforts to align with 2025-27 Strategic Plan objectives - unify messaging, streamline interdepartmental communication, and leverage technology for scalable, cohesive outreach. 42086 COMMUNITY PROMOTIONS FUND 3,500 3,500
Provides for various community events.
43000 AD & LEGALS 14,000 14,000
Provides for placement of general promotional advertising and promotions of citywide communications, and parks and recreation programs and special events in local and regional newspapers, social media platforms, and other publications. 43090 MARKETING/PROMOTIONAL SUPPLIES 15,000 15,000
Provides for supplies and services that support the marketing and promotion of City parks, programs, and events.
This includes, but is not limited to gift cards, raffle prizes, promotional materials, and the replacement of park promotional banners.
These efforts serve the public interest by encouraging community participation in Parks and Recreation programs, which contribute to the overall health and wellness of at-risk youth, seniors, and adults.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 340 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 010 GENERAL
DEPT: 1010 COMMUNICATIONS AND MARKETING F.K.A PUBLIC AFFAIRS 2025-2026 2026-2027
43100 DEPARTMENTAL EXPENSE 3,500 3,500
Provides for office and promotional supplies.
43110 UNIFORMS 400 440
Provides for staff uniforms
43510 RETIREE MEDICAL INSURANCE 12,192 12,281
43511 MEDICARE 2,167 2,164
43512 OASDI 9,021 9,014
43513 MEDICAL INSURANCE 19,691 18,159
43514 DENTAL INSURANCE 1,624 1,460
43515 LIFE INSURANCE 349 317
43516 DISABILITY INSURANCE 895 877
43517 LIABILITY INSURANCE 507 600
43518 WORKERS COMPENSATION 512 536
43524 PERS - CITY SHARE 52,279 50,252
43526 POBS DS / PERS UAL 17,816 16,968
43528 VISION INSURANCE 262 238
Employee benefits and payroll taxes.
45020 INFORMATION TECH CHARGES 5,871 4,708
Charges related to the allocation of costs for information technology services. 46200 SMALL TOOLS/EQUIPMENT 2,000 0
Provides for the purchase of various small tools/equipment. 2025-2026 2026-2027
1 Camera 2,000 0
46500 EQUIPMENT MAINTENANCE 1,000 1,000
Provides for general maintenance of office and audio-visual equipment, including purchase of color printer toner, fuser, and print cartridges.
47299 SOFTWARE/ONLINE SUBSCRIPTIONS 6,688 6,688
Provides for subscription and cloud-based software platforms related to business relations management, messaging, demographics, commercial listings, sales, and lease data, and business assistance forgivable loan and grant tracking, etc. It also includes platforms for social media management, email marketing, graphic design and branding, surveys, project and workflow management, and, others.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 341 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 135 PROPOSITION C 135-XXXXX-3610
DEPT: 3610 INTERNET PUBLISHING
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 46,188 44,055 39,132 55,521 80,793 81,748 40400 TRANSPORTATION ALLOWANCE 120 113 63 126 1,176 1,176 40510 DEFERRED COMP. MATCH 1,902 1,938 1,756 2,221 3,232 3,269 40600 VACATION/SICK LEAVE REIMBURSEME 42 95 73 4,591 4,652 5,366 40800 MEDICAL/DENTAL OPT OUT 62 0 0 0 0 0
OPERATING EXPENSES:
42054 CONTRACT SERVICES 30,790 30,949 10,413 34,000 10,000 10,000 43100 DEPARTMENTAL EXPENSE 0 0 100 100 100 100
43300 TELECOMMUNICATIONS/DATA 23,770 23,262 24,546 26,000 48,000 49,000 43510 RETIREE MEDICAL INSURANCE 5,835 5,595 4,798 5,552 8,483 8,788 43511 MEDICARE 740 751 661 906 1,303 1,328
43512 OASDI 3,030 3,067 2,735 3,715 5,425 5,534
43513 MEDICAL INSURANCE 7,247 7,464 7,255 9,533 14,321 13,807 43514 DENTAL INSURANCE 742 805 734 934 1,235 1,166
43515 LIFE INSURANCE 156 159 142 175 251 237
43516 DISABILITY INSURANCE 335 342 335 428 625 630
43517 LIABILITY INSURANCE 404 383 186 543 304 367
43518 WORKERS COMPENSATION 331 395 169 494 307 328
43524 PERS - CITY SHARE 14,959 6,690 14,227 15,431 36,223 35,831 43526 POBS DS / PERS UAL 0 8,281 8,133 8,072 12,329 12,087 43528 VISION INSURANCE 147 135 120 148 197 187
46500 EQUIPMENT MAINTENANCE 5,955 6,101 7,185 500 5,000 5,000 TOTAL 142,755 140,580 122,763 168,990 233,956 235,949
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 342 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 135 PROPOSITION C 135-XXXXX-3610
DEPT: 3610 INTERNET PUBLISHING
2025-2026 2026-2027
Provides for the maintenance of the City's website and other Internet services to allow for the overall reduction for the public to make multiple trips to City Hall and other City facilities. Web contents and enhancements will allow the public to access information on essential City services and eventually conduct a wide range of business and personal transactions online. 40100 PERMANENT EMPLOYEES 80,793 81,748
2025-2026 2026-2027
Director of Parks and Recreation (3%)
Communications and Marketing Manager (35%)
Executive Assistant III (5%)
Administrative Assistant (4%)
ED Senior Project Manager - Senior Project Manager Business Development (15% and 10%) Responsible for the maintenance of the City's website and other Internet services. 40400 TRANSPORTATION ALLOWANCE 1,176 1,176
Provides reimbursement for use of personal vehicle while conducting City business. 40510 DEFERRED COMPENSATION MATCH 3,232 3,269
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT 4,652 5,366
Provides for an annual payout of sick and vacation leave hours. 40800 MEDICAL/DENTAL OPT OUT 00
Provides compensation for those employees who opt out of medical and/or dental coverage because they have comparable coverage through an alternative medical and/or dental plan. 42054 CONTRACT SERVICES 10,000 10,000
Provides for the support and maintenance of the City's website, online software, Internet connection and security.
43100 DEPARTMENTAL EXPENSE 100 100
Provides for miscellaneous office supplies.
43300 TELECOMMUNICATIONS/DATA 48,000 49,000
Provides for data lines, Internet connection and web hosting charges. 43510 RETIREE MEDICAL INSURANCE 8,483 8,788
43511 MEDICARE 1,303 1,328
43512 OASDI 5,425 5,534
43513 MEDICAL INSURANCE 14,321 13,807
43514 DENTAL INSURANCE 1,235 1,166
43515 LIFE INSURANCE 251 237
43516 DISABILITY INSURANCE 625 630
43517 LIABILITY INSURANCE 304 367
43518 WORKERS COMPENSATION 307 328
43524 PERS - CITY SHARE 36,223 35,831
43526 POBS DS / PERS UAL 12,329 12,087
43528 VISION INSURANCE 197 187
Employee benefits and payroll taxes.
46500 EQUIPMENT MAINTENANCE 5,000 5,000
Provides funds for maintenance of office equipment.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 343 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 010 GENERAL 010-XXXXX-1012
DEPT: 1012 SPECIAL EVENTS
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 0 26,888 28,718 31,834 187,282 196,368 40200 OVERTIME 0 0 0 8,900 0 0
40300 PART-TIME WAGES 15,034 21,220 33,234 37,500 50,000 52,500 40510 DEFERRED COMP. MATCH 0 1,081 1,283 1,273 7,491 7,855 40600 VACATION/SICK LEAVE REIMBURSEME 0 1,052 0 0 12,157 13,343 40800 MEDICAL/DENTAL OPT OUT 0 0 0 0 0 0
OPERATING EXPENSES:
41302 BRAVO 301 50,252 56,046 54,000 60,000 66,000
41303 STATE OF THE CITY 7,188 6,391 10,057 15,000 22,000 25,000 41307 SUMMER STREETFESTS 30,836 58,768 71,213 79,250 83,250 87,400 41311 TREE LIGHTING CEREMONY 42,702 47,045 55,509 40,000 52,000 55,000 41314 OATH OF OFFICE 0 1,158 0 2,000 0 3,500
41317 VIDEO PRODUCTION 20,929 41,606 46,449 138,250 0 0 41318 OUTGOING MAYOR CEREMONY 2,255 4,234 2,910 3,100 3,500 3,900 41321 VETERANS DAY EVENT 1,417 2,113 2,384 4,500 7,000 7,000 41362 SUMMER MOVIE NIGHTS 5,683 8,543 5,315 7,500 0 0
41400 MISCELLANEOUS EVENTS 12,096 17,381 18,770 19,000 19,000 19,950 42054 CONTRACT SERVICES 0 0 0 0 50,000 50,000
43000 AD & LEGALS 0 0 0 7,000 2,000 2,000
43510 RETIREE MEDICAL INSURANCE 0 2,996 3,476 3,183 20,133 21,110 43511 MEDICARE 232 775 963 1,153 3,725 3,916
43512 OASDI 992 3,316 4,116 4,929 15,930 16,744
43513 MEDICAL INSURANCE 0 2,917 3,995 4,012 35,353 37,659 43514 DENTAL INSURANCE 0 213 269 272 1,226 1,264
43515 LIFE INSURANCE 0 135 157 156 819 840
43516 DISABILITY INSURANCE 0 184 227 245 1,467 1,538
43517 LIABILITY INSURANCE 440 1,294 1,071 2,419 3,262 4,066 43518 WORKERS COMPENSATION 360 1,337 977 2,199 3,295 3,630 43524 PERS - CITY SHARE 0 2,064 3,049 3,080 64,990 65,997 43526 POBS DS / PERS UAL 0 0 0 0 20,244 20,277
43528 VISION INSURANCE 0 46 52 51 456 471
45020 INFORMATION TECH CHARGES 0 0 1,194 1,197 15,266 12,240 CAPITAL EXPENDITURES:
47400 EQUIPMENT REPLACEMENT 13,875 19,375 22,375 23,250 38,250 36,125 TOTAL 154,340 322,384 373,809 495,253 780,096 815,693
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 344 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-1012
DEPT: 1012 SPECIAL EVENTS
2025-2026 2026-2027
Funds for promotions of City special events includes, but is not limited to, gift cards, raffle prizes, an promotional materials. These efforts serve the public interest by encouraging community participation in Parks and Recreation programs, which contribute to the overall health and wellness of at-risk youth, seniors, and adults.
40100 PERMANENT EMPLOYEES 187,282 196,368
2025-2026 2026-2027
Recreation Manager (10%)
Recreation Supervisor I (100%)
Recreation Coordinator (85%)
40300 PART-TIME WAGES 50,000 52,500
Parks & Recreation part-time support to carryout special events. Including Streetfests (6), Summer Movies, Tree Lighting Ceremony, Car Show, BRAVO, State of the City, and Miscellaneous Events. 40600 VACATION/SICK LEAVE REIMBURSEMENT 12,157 13,343
Provides for an annual payout of sick and vacation leave hours. 40800 MEDICAL/DENTAL OPT OUT 00
Provides compensation for those employees who opt out of medical and/or dental coverage because they have comparable coverage through an alternative medical and/or dental plan. 40510 DEFERRED COMP. MATCH 7,491 7,855
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 41302 BRAVO BVO 60,000 66,000
(Bellflower Recognizes Acts of Valor and Outstanding Service) Provides for supplies, catering, printing and other related costs for this annual event. Includes honorarium fees for guest speakers and miscellaneous equipment needs. Costs are offset by Sponsorship Revenue.
41303 STATE OF THE CITY SOC 22,000 25,000
Provides for the annual State of the City address by the Mayor to the community. Includes but not limited to equipment, supplies, catering, promotion, and miscellaneous. Costs are partially offset by event ticket sales.
41307 SUMMER STREETFESTS SSF 83,250 87,400
Provides for six (6) Summer Streetfest events. Includes contract services, security, equipment, supplies, promotion, entertainment, and miscellaneous family/teen zones, and costs. 41311 TREE LIGHTING CEREMONY TLC 52,000 55,000
Provides for holiday season event with Santa, carolers, refreshments, children and family activities.
Costs also include contract for snow sledding, and contract for installation and removal of decorations in downtown, at City Hall, and Simms Park, and The Mayne Events Center. 41314 OATH OF OFFICE OOO 0 3,500
Provides for an event that allows for the swearing in of newly elected City Council members and to name a new mayor for the year.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 345 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-1012
DEPT: 1012 SPECIAL EVENTS
2025-2026 2026-2027
41362 SUMMER MOVIE NIGHTS 00
Summer Movie Nights account has been retitled to F.A.M. NIGHTS (FAMILY, ACTIVITIES, MOVIES).
The budget has been moved to account 037-41362-2510 which provides for seasonal movie nights, P&R Summer Kick-off, Family Campout, and National Night Out events. It also funds Penny Carnival, Family Dances, Artfest, Photo Contest, Kids' Christmas Party, Holiday Home Decorating Contest(s), North Pole Letters, Community Walk and other activities that contribute to the overall health and wellness of at-risk youth, seniors, and adults. 41318 OUTGOING MAYOR CEREMONY OMC 3,500 3,900
Provides for an event that helps salute outgoing Mayor for his/her achievements and service to the community during the past year. Representatives from dozens of local service clubs and businesses join area elected officials to present certificates of recognition in commendation of the Mayor's successful term. The event includes a brief video tribute and the presentation of a scrapbook, gavel plaque and flag display.
41321 VETERANS DAY EVENT VDE 7,000 7,000
Provides for an event to publicly honor and commemorate our veterans. 41362 SUMMER MOVIE NIGHTS SMN 0 0
Provides for four (4) movie nights in the Town Center Plaza during the summer months for residents. 41400 MISCELLANEOUS EVENTS 19,000 19,950
Provides funds for various smaller events, promotional supplies and publicity items including photographs, plaques and flowers for various events which occur during the year. Also provides for blanket mandated licensing for movies, music, etc. from ASCAP, BMI, and SESAC. 42054 CONTRACT SERVICES 50,000 50,000
Provides for holiday downtown and trees decoration.
43000 AD & LEGALS 2,000 2,000
Provides for placement of general promotional advertising and promotions of special events in local and regional newspapers, social media platforms, and other publications. 43510 RETIREE MEDICAL INSURANCE 20,133 21,110
43511 MEDICARE 3,725 3,916
43512 OASDI 15,930 16,744
43513 MEDICAL INSURANCE 35,353 37,659
43514 DENTAL INSURANCE 1,226 1,264
43515 LIFE INSURANCE 819 840
43516 DISABILITY INSURANCE 1,467 1,538
43517 LIABILITY INSURANCE 3,262 4,066
43518 WORKERS COMPENSATION 3,295 3,630
43524 PERS - CITY SHARE 64,990 65,997
43526 POBS DS / PERS UAL 20,244 20,277
43528 VISION INSURANCE 456 471
Employee payroll taxes, benefits, and other related costs. 45020 INFORMATION TECH CHARGES 15,266 12,240
Charges related to the allocation of costs for information technology services. 47400 EQUIPMENT REPLACEMENT 38,250 36,125
Annual amortization of current and prior equipment purchases.
Provide for:
2025-2026 2026-2027
1 Platform Stage System/Tree Lighting/Misc. Events 38,500 0 2 Annual Upgrades Holiday Decorations 30,000 30,000
68,500 30,000
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 346 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 010 GENERAL 010-XXXXX-4250
DEPT: 4250 CULTURAL ARTS AND COMMUNITY SERVICE PROGRAMS ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED OPERATING EXPENSES:
41510 BELLFLOWER SYMPHONY 8,820 8,820 9,700 9,700 9,700 9,700 41540 FRIENDS OF THE BF LIBRARY 5,880 5,880 5,880 5,880 5,880 5,880 41545 BELLFLOWER CIVIC CHORUS 885 885 975 975 975 975
41570 BELLFLOWER SISTER CITY, INC 0 7,350 4,045 8,085 0 0 44523 HUMAN SERVICES ASSOCIATION 4,000 4,000 4,400 4,400 4,400 4,400 44524 PATHWAYS HOSPICE 7,350 7,350 8,000 8,000 8,000 8,000 44529 CARING CONNECTIONS 5,250 5,250 5,000 5,000 5,000 5,000 TOTAL 32,185 39,535 38,000 42,040 33,955 33,955
41510 BELLFLOWER SYMPHONY 9,700 9,700
Funding to support performances of music in programs chosen primarily from the literature of symphonic music, with soloists or chorus when appropriate.
41540 FRIENDS OF THE BELLFLOWER LIBRARY 5,880 5,880
Funding to support the library in developing related services and facilities for the community. 41545 BELLFLOWER CIVIC CHORUS 975 975
Funding to support musical performances, sheet music and theme costuming for concerts at the Civic Auditorium.
41570 BELLFLOWER SISTER CITY, INC 00
Funding to support Bellflower Sister City, Inc. and a cultural exchange program with the City's sister city Los Mochis, Mexico. (facilitated by MOU)
44523 HUMAN SERVICES ASSOCIATION 4,400 4,400
Funding for senior service congregate nutrition services, and home delivered meals. 44524 PATHWAYS HOSPICE 8,000 8,000
Funding to assist with staffing and administration for grief education and support groups for children (in BUSD schools and the Bellflower community).
44529 CARING CONNECTIONS 5,000 5,000
Funding to assist with staffing and administration of family assistance programs for low income families.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 347 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 010 GENERAL 010-XXXXX-4300
DEPT: 4300 FARMERS MARKET
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED OPERATING EXPENSES:
41200 MEMBERSHIPS/DUES 943 0 0 0 0 0
43100 DEPARTMENTAL EXPENSE 14 0 0 0 0 0
43430 DAMAGE CLAIMS 0 0 0 0 0 0
TOTAL 957 0 0 0 0 0
The Bellflower Certified Farmers Market is a community promotional service which brings shoppers to Bellflower.
All costs are now paid by the program operator.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 348 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 100 PROPOSITION A 100-XXXXX-3500
DEPT: 3500 ADMINISTRATION
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 38,600 40,277 41,367 46,728 50,793 52,662 40200 OVERTIME 1 0 0 0 0 0
40400 TRANSPORTATION ALLOWANCE 515 649 772 570 624 624
40510 DEFERRED COMP. MATCH 1,689 1,752 1,821 1,870 2,032 2,107 40600 VACATION/SICK LEAVE REIMBURSEME 0 0 0 2,737 19,964 2,819 40800 MEDICAL/DENTAL OPT OUT 868 482 602 417 2,002 2,078 OPERATING EXPENSES:
42030 DATA PROCESSING 338 346 371 500 500 500
42054 CONTRACT SERVICES 0 0 0 10,000 10,000 10,000
43100 DEPARTMENTAL EXPENSE 0 150 0 500 500 500
43510 RETIREE MEDICAL INSURANCE 4,981 5,016 4,964 4,673 5,333 5,661 43511 MEDICARE 650 688 699 759 1,094 874
43512 OASDI 2,278 2,286 2,547 2,727 4,522 3,269
43513 MEDICAL INSURANCE 3,442 4,879 5,285 5,900 6,137 4,473 43514 DENTAL INSURANCE 470 502 482 524 731 753
43515 LIFE INSURANCE 129 142 150 150 170 175
43516 DISABILITY INSURANCE 299 321 361 359 403 417
43517 LIABILITY INSURANCE 355 351 197 463 250 237
43518 WORKERS COMPENSATION 290 363 180 421 253 212
43524 PERS - CITY SHARE 10,628 5,184 11,981 9,867 11,894 9,658 43526 POBS DS / PERS UAL 0 5,056 6,195 4,289 2,972 1,930 43528 VISION INSURANCE 88 90 88 94 115 119
45020 INFORMATION TECH CHARGES 0 0 1,433 1,437 3,640 2,919 46500 EQUIPMENT MAINTENANCE 0 0 0 250 250 250
TOTAL 65,621 68,534 79,495 95,235 124,179 102,237
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 349 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 100 PROPOSITION A 100-XXXXX-3500
DEPT: 3500 ADMINISTRATION
2025-2026 2026-2027
40100 PERMANENT EMPLOYEES 50,793 52,662
Provides for:
2025-2026 2026-2027
Director of Finance/City Treasurer (12%)
Finance Manager (4%)
Senior Accountant (5%)
Accountant (4.5%)
Finance Analyst (5%)
Accounting Technician III (5%)
Responsible for financial reporting, granting agency compliance, payable and payroll functions related to transportation.
40400 TRANSPORTATION ALLOWANCE 624 624
Reimburses employees for their use of personal vehicles while conducting City business. 40510 DEFERRED COMPENSATION MATCH 2,032 2,107
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT 19,964 2,819
Provides for an annual payout of sick and vacation leave hours. 40800 MEDICAL/DENTAL OPT OUT 2,002 2,078
Provides compensation for those employees who opt out of medical and/or dental coverage because they have comparable coverage through an alternative medical and/or dental plan. 42030 DATA PROCESSING 500 500
A portion of the service contracted to manage and maintain computer software and hardware is charged to this department.
42054 CONTRACT SERVICES 10,000 10,000
Provides for contract services related to transportation grant funding and the annual update of the cost allocation plan to support the administrative costs charged to the Proposition A Fund. 43100 DEPARTMENTAL EXPENSE 500 500
Provides for supplies as needed.
43510 RETIREE MEDICAL INSURANCE 5,333 5,661
43511 MEDICARE 1,094 874
43512 OASDI 4,522 3,269
43513 MEDICAL INSURANCE 6,137 4,473
43514 DENTAL INSURANCE 731 753
43515 LIFE INSURANCE 170 175
43516 DISABILITY INSURANCE 403 417
43517 LIABILITY INSURANCE 250 237
43518 WORKERS COMPENSATION 253 212
43524 PERS - CITY SHARE 11,894 9,658
43526 POBS DS / PERS UAL 2,972 1,930
43528 VISION INSURANCE 115 119
Employee benefits and payroll taxes.
Utilizing funds from Proposition A half-cent sales tax, the City is operating a multi-faceted transportation program. Dial-A-Ride, a Senior Citizen and Disabled Transport Service, a fixed-route system and a Parks and Recreation transportation program are part of the City's system. (Subject to a 20% cap of the approved Proposition A project budget.)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 350 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 100 PROPOSITION A 100-XXXXX-3500
DEPT: 3500 ADMINISTRATION
2025-2026 2026-2027
45020 INFORMATION TECH CHARGES 3,640 2,919
Charges related to the allocation of costs for information technology services. 46500 EQUIPMENT MAINTENANCE 250 250
Provides for maintenance of office equipment.
47500 EQUIPMENT PURCHASES 00
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 351 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 100 PROPOSITION A 100-XXXXX-3510
DEPT: 3510 DIAL-A-RIDE/FIXED ROUTE TRANSIT SYSTEM
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 86,840 96,978 103,814 105,554 112,975 116,992 40300 PART-TIME WAGES 0 0 0 17,850 17,850 17,850
40400 TRANSPORTATION ALLOWANCE 3,832 1,981 2,007 1,812 1,782 1,782 40510 DEFERRED COMP. MATCH 3,914 4,118 4,525 4,222 4,519 4,679 40600 VACATION/SICK LEAVE REIMBURSEME 0 0 9 11,878 11,519 11,893 40800 MEDICAL/DENTAL OPT OUT 0 0 0 0 0 0
OPERATING EXPENSES:
42050 DIAL-A-RIDE/FIXED ROUTE 533,789 605,079 656,904 806,105 846,411 888,732 42054 CONTRACT SERVICES 2,378 2,550 3,893 7,000 7,000 7,000 43090 PROMOTIONAL SUPPLIES 0 13 0 1,600 3,500 3,500
43100 DEPARTMENTAL EXPENSE 1,141 407 0 1,200 2,000 2,000 43510 RETIREE MEDICAL INSURANCE 11,574 11,761 12,325 10,555 11,862 12,577 43511 MEDICARE 1,505 1,606 1,724 2,049 2,155 2,221
43512 OASDI 5,645 5,815 6,518 7,659 8,196 8,502
43513 MEDICAL INSURANCE 11,425 12,473 14,570 13,574 18,325 19,423 43514 DENTAL INSURANCE 1,049 993 1,057 983 1,329 1,369
43515 LIFE INSURANCE 263 296 325 293 328 339
43516 DISABILITY INSURANCE 691 758 858 811 894 925
43517 LIABILITY INSURANCE 2,555 2,587 1,744 3,968 1,761 2,153 43518 WORKERS COMPENSATION 2,090 2,672 1,591 3,607 1,779 1,922 43524 PERS - CITY SHARE 31,428 13,769 33,733 29,167 46,573 47,101 43526 POBS DS / PERS UAL 0 16,248 18,571 15,207 15,449 15,476 43528 VISION INSURANCE 191 185 194 178 224 233
45020 INFORMATION TECH CHARGES 0 0 2,149 2,155 4,775 3,829 46500 EQUIPMENT MAINTENANCE 0 0 0 625 625 625
46501 FUEL 0 0 150 0 0 0
TOTAL 700,310 780,289 866,661 1,048,052 1,121,831 1,171,123
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 352 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 100 PROPOSITION A 100-XXXXX-3510
DEPT: 3510 DIAL-A-RIDE/FIXED ROUTE TRANSIT SYSTEM
2025-2026 2026-2027
40100 PERMANENT EMPLOYEES 112,975 116,992
Provides for:
2025-2026 2026-2027
Director of Parks and Recreation (21%)
Recreation Manager (30%)
Executive Assistant III (10%)
Administrative Assistant (20%)
Provides assistance with the overall transportation program administration. Responds to public inquiries, attends meetings, and promotes Proposition A programs. 40300 PART-TIME WAGES 17,850 17,850
Provides for part-time support staff.
40400 TRANSPORTATION ALLOWANCE 1,782 1,782
Provides for reimbursement to designated employees for use of personal vehicles while conducting City business.
40510 DEFERRED COMPENSATION MATCH 4,519 4,679
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT 11,519 11,893
Provides for an annual payout of sick and vacation leave hours. 42050 DIAL-A-RIDE/FIXED ROUTE 846,411 888,732
Bellflower contracts with private transit operator for Dial-A-Ride and Fixed Route Transit Services.
Dial-A-Ride
Consists of two (2) handicapped accessible vehicles between the hours of 9 a.m. and 5 p.m., Monday through Friday. Eligible participants in the program include Bellflower residents who are handicapped or fifty-five (55) years of age or older.
Fixed Route Transit System
The Bus operates with two (2) buses traversing two (2) fixed routes within the City, Monday through Friday, 7 a.m. to 5 p.m.
42054 CONTRACT SERVICES 7,000 7,000
Provides for computer support services.
43090 PROMOTIONAL SUPPLIES 3,500 3,500
Special supplies to promote Bellflower's transportation program. 43100 DEPARTMENTAL EXPENSE 2,000 2,000
Provides for the purchase of supplies pertinent to Dial-A-Ride and Fixed Route.
Utilizing funds from Proposition A half-cent sales tax, the City is operating a multi-faceted transportation program. Dial-A-Ride (a demand response transportation program), handicapped transportation service, a fixed-route system are part of the City's system.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 353 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 100 PROPOSITION A 100-XXXXX-3510
DEPT: 3510 DIAL-A-RIDE/FIXED ROUTE TRANSIT SYSTEM
2025-2026 2026-2027
43510 RETIREE MEDICAL INSURANCE 11,862 12,577
43511 MEDICARE 2,155 2,221
43512 OASDI 8,196 8,502
43513 MEDICAL INSURANCE 18,325 19,423
43514 DENTAL INSURANCE 1,329 1,369
43515 LIFE INSURANCE 328 339
43516 DISABILITY INSURANCE 894 925
43517 LIABILITY INSURANCE 1,761 2,153
43518 WORKERS COMPENSATION 1,779 1,922
43524 PERS - CITY SHARE 46,573 47,101
43526 POBS DS / PERS UAL 15,449 15,476
43528 VISION INSURANCE 224 233
Employee benefits and payroll taxes.
45020 INFORMATION TECH CHARGES 4,775 3,829
Charges related to the allocation of costs for information technology services. 46500 EQUIPMENT MAINTENANCE 625 625
Provides for maintenance of office equipment.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 354 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 100 PROPOSITION A 100-XXXXX-3520
DEPT: 3520 SPECIAL EVENTS VEHICLE MAINTENANCE
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED OPERATING EXPENSES:
42054 CONTRACT SERVICES 3,566 3,566 0 0 15,000 15,000
TOTAL 3,566 3,566 0 0 15,000 15,000
Provides for the maintenance and operation of City Special Events Trolley. It also provides for contracted transportation services for at-risk youth, seniors, and adults to City parks, to various programs, and recreational excursions.
Due to the minimal cost, the budget for fiscal years 2023-2024 and 2024-2025 was consolidated with Department No. 3510.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 355 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 100 PROPOSITION A 100-XXXXX-3540
DEPT: 3540 LONG BEACH TRANSIT PROJECT
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED OPERATING EXPENSES:
42058 LONG BEACH TRANSIT 22,540 30,188 39,678 63,351 69,000 72,450 TOTAL 22,540 30,188 39,678 63,351 69,000 72,450
42058 LONG BEACH TRANSIT 69,000 72,450
Provides for City contribution through Prop A to Long Beach Public Transportation Company's operating fund to continue existing service within the City of Bellflower.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 356 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
DEBT SERVICE
Department Description
The General Fund makes principal and interest payments on the Lease Financing Agreement with Capital One (original issue in 2011 with BOA to refinance COPs; refinanced in 2015 with BOA to fund an energy efficiency improvement project; refinanced and assigned to Capital One in 2021).
The proceeds from the original and refunding Certificates of Participation (COPS) of the Bellflower Public Facilities Corporation (BPFC) issued prior to the 2011 financing were used to construct the civic center and auditorium complex and make certain park improvements.
Community Development Block Grant (CDBG) funds are used to make principal and interest payments on the HUD Section 108 Loan obtained by the City (original issue in 2004; refinanced in 2015). The loan proceeds were used to fund various economic development and public improvement projects.
BFA acquired a portion of the property to be developed as a Butterfly Garden. In connection with the purchase, BFA executed a note payable to MTB Enterprises, LLC.
Local transportation funds (Proposition A, Proposition C and, if necessary, Measure R) funds are used to make principal and interest payments on the COPS issued to construct a multi-level park-and-ride structure with 278 parking spaces. The structure will also serve transit riders at the future multi-modal Regional Transit Center in downtown Bellflower.
The General Fund makes principal and interest payments on the Pension Obligation Bonds issued to pay down the CalPERS unfunded accrued liability.
Certain leases and subscription based information technology arrangements are accounted for as debt under Governmental Accounting Standards Board (GASB) Statement Nos. 87 and 96.
Not included in this Debt Service section are Taxable Tax Allocation Bonds and other indebtedness which are separately reported under the Dissolved Redevelopment Agency/Successor Agency.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 357 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
DEBT SERVICE
DEPT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED Annual Debt Service Payments:
5500 BPFC Lease Financing DS 230,500 230,500 230,500 230,501 230,501 230,501 5520 HUD Section 108 Loan DS 506,540 518,218 528,218 538,567 0 0 5530 BFA MWS COPS (paid off in Nov 2022) 477,054 5,829,055 0 0 0 0 BFA MTB Note Payable DS 68,980 70,448 72,359 72,871 76,991 78,100 5540 BFA Transportation COPS DS 924,520 823,078 823,070 823,648 822,950 821,908 5550 Pension Obligation Bonds DS 0 933,539 937,888 938,562 936,173 936,870 Building (per GASB 87) (Annual lease payments are budgeted in each operating department.) SBITA (per GASB 96) (Annual lease payments are budgeted in each operating department.) Total 2,207,594 8,404,838 2,592,035 2,604,149 2,066,615 2,067,379 Outstanding Debt Principal Balances:
5500 BPFC Lease Financing 1,894,193 1,700,127 1,502,151 1,300,186 1,094,150 883,963 5520 HUD Section 108 Loan 1,520,000 1,037,000 531,000 0 0 0 5530 BFA MWS COPS (paid off in Nov 2022) 5,750,000 0 0 0 0 0 BFA MTB Enterprises Note Payable 784,316 745,899 703,971 658,814 610,625 559,317 5540 BFA Transportation COPS 7,975,000 7,330,000 6,670,000 5,995,000 5,305,000 4,600,000 5550 Pension Obligation Bonds 13,030,000 12,495,000 11,875,000 11,250,000 10,620,000 9,980,000 GASB 87 Leases:
New Hope Building Lease 733,810 606,189 0 0 0 0
GASB 96 SBITAs:
Subscription-Based Information 0 145,423 109,015 43,465 11,550 0 Technology Arrangements
Total 31,687,319 24,059,638 21,391,137 19,247,465 17,641,325 16,023,280 2,207,594
8,404,838
2,592,035 2,604,149 2,066,615 2,067,379
1,000,000
3,000,000
5,000,000
7,000,000
9,000,000
ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
ANNUAL DEBT SERVICE PAYMENTS
(EXPENDITURE/APPROPRIATION TREND)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 358 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 700 DEBT SERVICE - BELLFLOWER PUBLIC FACILITIES CORPORATION (BPFC) 700-XXXXX-5500 DEPT: 5500 DEBT SERVICE - BELLFLOWER PUBLIC FACILITIES CORPORATION ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED DEBT SERVICE:
48100 PRINCIPAL 190,232 194,066 197,976 201,966 206,036 210,187 48200 INTEREST 40,268 36,434 32,524 28,535 24,465 20,314 TOTAL 230,500 230,500 230,500 230,501 230,501 230,501
Accounts for the principal and interest payments of the Bellflower Public Facilities Corporation's long-term debt. The proceeds from the original and refunding certificates of participation were used to construct a civic center/auditorium complex and to make certain park improvements. In February 2011, the certificates were refunded under a lease financing agreement with Bank of America. In August 2015, the lease was refinanced with Bank of America. In March 2021, the lease was refinanced with Bank of America, but assigned to Capital One as part of a lease amendment. 48100 PRINCIPAL 206,036 210,187
Provides for an annual principal payment on the 2015/2021 Lease Financing. 48200 INTEREST 24,465 20,314
Provides for semi-annual interest payments on the 2015/2021 Lease Financing.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 359 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
2021 LEASE FINANCING AGREEMENT
CAPITAL ONE
Par: $2,140,385.58 Taxability:Tax Exempt
Issue Date: March 30, 2021
Term: 10 Years Security:Public Works Yard and Simms Park Interest Rates: 2.00%
Optional Prepayment Dates:Price
On or before January 14, 2026 102%
On or after April 14, 2026 101%
Outstanding
Due Date Fiscal Year Principal Interest Total Prin Total Int Total P&I Certificates 02/10/11 2011 LFA 2010-2011 3,495,000.00
04/01/11 18,096.82 18,096.82 18,096.82 3,495,000.00
10/01/11 2011-2012 280,000.00 63,871.13 280,000.00 63,871.13 343,871.13 3,215,000.00 04/01/12 58,754.13 58,754.13 58,754.13 3,215,000.00
10/01/12 2012-2013 350,000.00 58,754.13 350,000.00 58,754.13 408,754.13 2,865,000.00 04/01/13 52,357.88 52,357.88 52,357.88 2,865,000.00
10/01/13 2013-2014 365,000.00 52,357.88 365,000.00 52,357.88 417,357.88 2,500,000.00 04/01/14 45,687.50 45,687.50 45,687.50 2,500,000.00
10/01/14 2014-2015 380,000.00 45,687.50 380,000.00 45,687.50 425,687.50 2,120,000.00 04/01/15 38,743.00 38,743.00 38,743.00 2,120,000.00
08/14/15 2015-2016 382,600.99 28,842.01 382,600.99 28,842.01 411,443.00 1,737,399.01 08/14/15 2015 LFA New Loan for Energy Efficiency Improvement Project 2,755,847.00 Total 2015 BOA Financing 4,493,246.01
07/14/16 2015 LFA 2016-2017 394,551.46 127,977.17 4,098,694.55 10/14/16 27,325.74 31,838.05 4,071,368.81
01/14/17 27,538.01 31,625.79 4,043,830.80
04/14/17 27,751.92 31,411.88 477,167.13 222,852.89 700,020.02 4,016,078.88 07/14/17 2017-2018 491,332.33 31,196.30 3,524,746.55
10/14/17 31,784.09 27,379.71 3,492,962.46
01/14/18 32,030.98 27,132.81 3,460,931.48
04/14/18 32,279.79 26,884.00 587,427.19 112,592.82 700,020.01 3,428,651.69 07/14/18 2018-2019 495,895.38 26,633.26 2,932,756.31
10/14/18 36,382.58 22,781.21 2,896,373.73
01/14/19 36,665.19 22,498.60 2,859,708.54
04/14/19 36,950.00 22,213.79 605,893.15 94,126.86 700,020.01 2,822,758.54 07/14/19 2019-2020 500,601.87 21,926.77 2,322,156.67
10/14/19 41,125.63 18,038.17 2,281,031.04
01/14/20 41,445.08 17,718.71 2,239,585.96
04/14/20 41,767.02 17,396.77 624,939.60 75,080.42 700,020.02 2,197,818.94 07/14/20 2020-2021 42,091.46 17,072.33 2,155,727.48
10/14/20 42,418.42 16,745.37 2,113,309.06
01/14/21 42,747.92 16,415.87 2,070,561.14
03/30/21 2021 LFA 2% Prepayment Fee, Cost of Refinancing, Accrued Interest 69,824.44 Total 2021 Refinancing 2,140,385.58
04/14/21 55,960.27 1,664.74 183,218.07 51,898.31 235,116.38 2,084,425.31 07/14/21 2021-2022 47,202.90 10,422.11 2,037,222.41
10/14/21 47,438.91 10,186.10 1,989,783.50
01/14/22 47,676.11 9,948.90 1,942,107.39
04/14/22 47,914.49 9,710.52 190,232.41 40,267.63 230,500.04 1,894,192.90
DEBT SERVICE
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 360 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
2021 LEASE FINANCING AGREEMENT
CAPITAL ONE
(Continued)
Outstanding
Due Date Fiscal Year Principal Interest Total Prin Total Int Total P&I Certificates 07/14/22 2022-2023 48,154.06 9,470.95 1,846,038.84
10/14/22 48,394.83 9,230.18 1,797,644.01
01/14/23 48,636.80 8,988.21 1,749,007.21
04/14/23 48,879.99 8,745.02 194,065.68 36,434.36 230,500.04 1,700,127.22 07/14/23 2023-2024 49,124.39 8,500.62 1,651,002.83
10/14/23 49,370.01 8,255.00 1,601,632.82
01/14/24 49,616.86 8,008.15 1,552,015.96
04/14/24 49,864.94 7,760.07 197,976.20 32,523.84 230,500.04 1,502,151.02 07/14/24 2024-2025 50,114.27 7,510.74 1,452,036.75
10/14/24 50,364.84 7,260.17 1,401,671.91
01/14/25 50,616.66 7,008.35 1,351,055.25
04/14/25 50,869.74 6,755.27 201,965.51 28,534.53 230,500.04 1,300,185.51 07/14/25 2025-2026 51,124.09 6,500.92 1,249,061.42
10/14/25 51,379.71 6,245.30 1,197,681.71
01/14/26 51,636.61 5,988.40 1,146,045.10
04/14/26 51,894.79 5,730.22 206,035.20 24,464.84 230,500.04 1,094,150.31 07/14/26 2026-2027 52,154.27 5,470.74 1,041,996.04
10/14/26 52,415.04 5,209.97 989,581.00
01/14/27 52,677.11 4,947.90 936,903.89
04/14/27 52,940.50 4,684.51 210,186.92 20,313.12 230,500.04 883,963.39 07/14/27 2027-2028 53,205.20 4,419.81 830,758.19
10/14/27 53,471.22 4,153.79 777,286.97
01/14/28 53,738.58 3,886.43 723,548.39
04/14/28 54,007.27 3,617.74 214,422.27 16,077.77 230,500.04 669,541.12 07/14/28 2028-2029 54,277.31 3,347.70 615,263.81
10/14/28 54,548.70 3,076.31 560,715.11
01/14/29 54,821.44 2,803.57 505,893.67
04/14/29 55,095.55 2,529.46 218,743.00 11,757.04 230,500.04 450,798.12 07/14/29 2029-2030 55,371.02 2,253.99 395,427.10
10/14/29 55,647.88 1,977.13 339,779.22
01/14/30 55,926.12 1,698.89 283,853.10
04/14/30 56,205.75 1,419.26 223,150.77 7,349.27 230,500.04 227,647.35 07/14/30 2030-2031 56,486.77 1,138.24 171,160.58
10/14/30 56,769.21 855.80 114,391.37
01/14/31 57,053.05 571.96 57,338.32
04/14/31 57,338.32 286.69 227,647.35 2,852.69 230,500.04 (0.00) TOTAL - 2021 LFA Only 2,140,385.58 222,239.83 2,267,643.38 272,473.40 2,362,625.41
DEBT SERVICE
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 361 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 900 COMMUNITY DEVELOPMENT BLOCK GRANT 900-XXXXX-5520 DEPT: 5520 DEBT SERVICE - HUD SECTION 108 LOAN
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED DEBT SERVICE:
48104 PRINCIPAL 460,000 483,000 506,000 531,000 0 0
48204 INTEREST 46,540 35,218 22,218 7,567 0 0
TOTAL 506,540 518,218 528,218 538,567 0 0
Accounts for the principal and interest payments on the HUD Section 108 Loan secured by the City's annual CDBG entitlement grants and certain property. The proceeds are being used to make improvements at targeted areas to eliminate blight and augment economic development. In May 2015, the loan was refinanced. 48104 PRINCIPAL 00
Provides for an annual principal payment to the holders of the Section 108 Government Guaranteed Participation Certificates, Series HUD 2015-A. 48204 INTEREST 00
Provides for semi-annual interest payments to the holders of the Section 108 Government Guaranteed Participation Certificates, Series HUD 2015-A.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 362 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
HUD SECTION 108 LOAN
(Paid off on August 1, 2024)
Original Refinanced
Par: $7,000,000 $4,325,000 Pledge:Full faith and credit of the United States Issue Date: 6/22/2004 5/28/2015 Collateral:City's CDBG Entitlement and Certain Real Property Term: 20 Years 9 Years Taxability:Federal - Taxable; State/Local - Tax exempt Interest Rates: 2.31-6.01% 0.28-2.85%
DEBT SERVICE Outstanding
Due Date Fiscal Year Principal Interest Total Int Total P&I Certificates 08/01/04 Series 2004-A 2004-2005 0.00 31,440.32 7,000,000.00 02/01/05 182,556.75 213,997.07 213,997.07
08/01/05 2005-2006 203,000.00 182,556.75 6,797,000.00
02/01/06 180,212.10 362,768.85 565,768.85
08/01/06 2006-2007 225,000.00 180,212.10 6,572,000.00
02/01/07 176,735.85 356,947.95 581,947.95
08/01/07 2007-2008 236,000.00 176,735.85 6,336,000.00
02/01/08 172,464.25 349,200.10 585,200.10
08/01/08 2008-2009 248,000.00 172,464.25 6,088,000.00
02/01/09 167,504.25 339,968.50 587,968.50
08/01/09 2009-2010 260,000.00 167,504.25 5,828,000.00
02/01/10 161,888.25 329,392.50 589,392.50
08/01/10 2010-2011 273,000.00 161,888.25 5,555,000.00
02/01/11 155,650.20 317,538.45 590,538.45
08/01/11 2011-2012 286,000.00 155,650.20 5,269,000.00
02/01/12 148,800.50 304,450.70 590,450.70
08/01/12 2012-2013 300,000.00 148,800.50 4,969,000.00
02/01/13 141,360.50 290,161.00 590,161.00
08/01/13 2013-2014 314,000.00 141,360.50 4,655,000.00
02/01/14 133,384.90 274,745.40 588,745.40
08/01/14 2014-2015 330,000.00 133,384.90 4,325,000.00
02/01/15 124,821.40 258,206.30 588,206.30
08/01/15 Series 2015-A 2015-2016 346,000.00 124,821.40 interest on original issue 3,979,000.00 14,230.65 interest on refinanced issue
02/01/16 40,174.60 179,226.65 525,226.65
08/01/16 2016-2017 363,000.00 40,174.60 3,616,000.00
02/01/17 38,668.15 78,842.75 441,842.75
08/01/17 2017-2018 380,000.00 38,668.15 3,236,000.00
02/01/18 36,901.15 75,569.30 455,569.30
08/01/18 2018-2019 399,000.00 36,901.15 2,837,000.00
02/01/19 34,247.80 71,148.95 470,148.95
08/01/19 2019-2020 418,000.00 34,247.80 2,419,000.00
02/01/20 30,318.60 64,566.40 482,566.40
08/01/20 2020-2021 439,000.00 30,318.60 1,980,000.00
02/01/21 25,972.50 56,291.10 495,291.10
08/01/21 2021-2022 460,000.00 25,972.50 1,520,000.00
02/01/22 20,567.50 46,540.00 506,540.00
08/01/22 2022-2023 483,000.00 20,567.50 1,037,000.00
02/01/23 14,650.75 35,218.25 518,218.25
08/01/23 2023-2024 506,000.00 14,650.75 531,000.00
02/01/24 7,566.75 22,217.50 528,217.50
08/01/24 2024-2025 531,000.00 7,566.75 0.00
7,566.75 538,566.75
7,000,000.00 4,034,564.47 4,034,564.47 11,034,564.47
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 363 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 710 DEBT SERVICE - BELLFLOWER FINANCING AUTHORITY (BFA)710-XXXXX-5530 DEPT: 5530 DEBT SERVICE - BELLFLOWER FINANCING AUTHORITY ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED OPERATING EXPENSES:
43422 TRUSTEE FEES 930 0 0 0 0 0
DEBT SERVICE:
48106 PRINCIPAL-2008/2021 COPS (WATER SY 325,000 5,750,000 0 0 0 0 48132 PRINCIPAL-NOTE/BUTTERFLY GARDEN 35,471 38,417 41,929 44,175 50,190 53,308 48206 INTEREST-2008/2021 COPS (WATER SY 151,124 79,055 0 0 0 0 48232 INTEREST-NOTE/BUTTERFLY GARDEN 33,509 32,031 30,430 28,696 26,801 24,792 TOTAL 546,034 5,899,503 72,359 72,871 76,991 78,100
48132 PRINCIPAL-NOTE/BUTTERFLY GARDEN 50,190 53,308
48232 INTEREST-NOTE/BUTTERFLY GARDEN 26,801 24,792
Provides for semi-annual debt service payments on the note payable (trust deed) issued to purchase the Butterfly Garden property.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 364 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
2021 CERTIFICATES OF PARTICIPATION (COPS) - WATER SYSTEM
CAPITAL ONE PRIVATE PLACEMENT
(MWS portion of COPS paid off on 11/8/2022)
Par: $6,075,000 Rating:None Insurance:None
Issue Date:
Term: 17.6 Years Taxability:Tax Exempt
Interest Rates: 2.30%
Security:Civic Center
Optional Prepayment Date Price
On and after April 1, 2031 Par Extraordinary call:Upon sale of MWS assets DEBT SERVICE Outstanding
Due Date Fiscal Year Principal Interest Total Int Total P&I Certificates 10/01/08 2008-2009 0.00 91,707.60 8,230,000.00
04/01/09 201,309.38 293,016.98 293,016.98
10/01/09 2009-2010 0.00 201,309.38 8,230,000.00
04/01/10 201,309.38 402,618.76 402,618.76
10/01/10 2010-2011 135,000.00 201,309.38 8,095,000.00
04/01/11 198,609.38 399,918.76 534,918.76
10/01/11 2011-2012 140,000.00 198,609.38 7,955,000.00
04/01/12 195,809.38 394,418.76 534,418.76
10/01/12 2012-2013 145,000.00 195,809.38 7,810,000.00
04/01/13 192,909.38 388,718.76 533,718.76
10/01/13 2013-2014 150,000.00 192,909.38 7,660,000.00
04/01/14 189,909.38 382,818.76 532,818.76
10/01/14 2014-2015 160,000.00 189,909.38 7,500,000.00
04/01/15 186,709.38 376,618.76 536,618.76
10/01/15 2015-2016 165,000.00 186,709.38 7,335,000.00
04/01/16 183,409.38 370,118.76 535,118.76
10/01/16 2016-2017 170,000.00 183,409.38 7,165,000.00
04/01/17 180,009.38 363,418.76 533,418.76
10/01/17 2017-2018 175,000.00 180,009.38 6,990,000.00
04/01/18 176,290.63 356,300.01 531,300.01
10/01/18 2018-2019 185,000.00 176,290.63 6,805,000.00
04/01/19 172,359.38 348,650.01 533,650.01
10/01/19 2019-2020 195,000.00 172,359.38 6,610,000.00
04/01/20 168,093.75 340,453.13 535,453.13
10/01/20 2020-2021 200,000.00 168,093.75 6,410,000.00
0.00 168,093.75 368,093.75
02/22/21 2021 COPS Cash with Trustee, Net of Cost of Issuance, Accrued Interest (335,000.00) Total 2021 Refinancing 6,075,000.00
10/01/21 2021-2022 325,000.00 84,999.38 5,750,000.00
04/01/22 66,125.00 151,124.38 476,124.38
10/01/22 2022-2023 280,000.00 66,125.00 5,470,000.00
11/08/22 Paid Off 5,470,000.00 12,930.47 79,055.47 5,829,055.47 0.00 TOTAL - 2021 COPS Only 6,075,000.00 230,179.85 230,179.85 6,305,179.85 February 22, 2021
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 365 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
NOTE PAYABLE - MTB ENTERPRISES, LLC
Original Principal: $995,000 Security:Butterfly Garden Property Note Date: March 31, 2015 Other:Additional payments due annually as lease revenues increase Term: Approximately 21 years with additional payments
Interest Rate: 4.125%
DEBT SERVICE Outstanding
Due Date Fiscal Year Principal Interest Add'l Pmts Total Pmts Note March 31, 2015 995,000.00
07/15/15 2015-2016 19,890.23 11,919.55 31,809.78 975,109.77 01/15/16 11,698.14 20,111.64 31,809.78 963,411.63
07/15/16 2016-2017 11,939.42 19,870.36 31,809.78 951,472.21 01/15/17 12,185.67 19,624.11 411.88 32,221.66 actual add'l pmt 938,874.66 07/15/17 2017-2018 12,445.49 19,364.29 31,809.78 926,429.17 01/15/18 12,702.18 19,107.60 1,225.28 33,035.06 actual add'l pmt 912,501.71 07/15/18 2018-2019 12,989.43 18,820.35 31,809.78 899,512.28 01/15/19 13,257.34 18,552.44 2,354.28 34,164.06 actual add'l pmt 883,900.66 07/15/19 2019-2020 13,579.33 18,230.45 31,809.78 870,321.33 01/15/20 13,859.40 17,950.38 3,389.04 35,198.82 actual add'l pmt 853,072.89 07/15/20 2020-2021 14,215.15 17,594.63 31,809.78 838,857.74 01/15/21 14,508.34 17,301.44 4,561.76 36,371.54 actual add'l pmt 819,787.64 07/15/21 2021-2022 14,901.66 16,908.12 31,809.78 804,885.98 01/15/22 15,209.01 16,600.77 5,360.56 37,170.34 actual add'l pmt 784,316.41 07/15/22 2022-2023 15,633.25 16,176.53 31,809.78 768,683.16 01/15/23 15,955.69 15,854.09 6,828.08 38,637.86 actual add'l pmt 745,899.39 07/15/23 2023-2024 16,425.61 15,384.17 31,809.78 729,473.78 01/15/24 16,764.38 15,045.40 8,738.60 40,548.38 actual add'l pmt 703,970.80 07/15/24 2024-2025 17,290.38 14,519.40 31,809.78 686,680.42 01/15/25 17,647.00 14,162.78 10,219.04 42,028.82 actual add'l pmt 658,814.38 07/15/25 2025-2026 18,221.73 13,588.05 31,809.78 640,592.65 01/15/26 18,597.56 13,212.22 11,370.00 43,179.78 est. add'l pmt 610,625.09 07/15/26 2026-2027 19,215.64 12,594.14 31,809.78 591,409.45 01/15/27 19,611.96 12,197.82 12,480.00 44,289.78 est. add'l pmt 559,317.49 07/15/27 2027-2028 20,273.86 11,535.92 31,809.78 539,043.63 01/15/28 20,692.01 11,117.77 13,620.00 45,429.78 est. add'l pmt 504,731.62 07/15/28 2028-2029 21,399.69 10,410.09 31,809.78 483,331.93 01/15/29 21,841.06 9,968.72 14,790.00 46,599.78 est. add'l pmt 446,700.87 07/15/29 2029-2030 22,596.57 9,213.21 31,809.78 424,104.30 01/15/30 23,062.63 8,747.15 15,980.00 47,789.78 est. add'l pmt 385,061.67 07/15/30 2030-2031 23,867.88 7,941.90 31,809.78 361,193.79 01/15/31 24,360.16 7,449.62 17,210.00 49,019.78 est. add'l pmt 319,623.63 07/15/31 2031-2032 25,217.54 6,592.24 31,809.78 294,406.09 01/15/32 25,737.65 6,072.13 18,460.00 50,269.78 est. add'l pmt 250,208.44 07/15/32 2032-2033 26,649.23 5,160.55 31,809.78 223,559.21 01/15/33 27,198.87 4,610.91 19,750.00 51,559.78 est. add'l pmt 176,610.34 07/15/33 2033-2034 28,167.19 3,642.59 31,809.78 148,443.15 01/15/34 28,748.14 3,061.64 21,070.00 52,879.78 est. add'l pmt 98,625.01 07/15/34 2034-2035 29,775.64 2,034.14 31,809.78 68,849.37 01/15/35 30,389.76 1,420.02 22,420.00 54,229.78 est. add'l pmt 16,039.61 07/15/35 2035-2036 16,039.61 331.00 16,370.61 0.00
01/15/36
07/15/36 2036-2037
01/15/37
07/15/37 2037-2038
01/15/38
07/15/38 2038-2039
01/15/39
07/15/39 2039-2040
01/15/40 Original maturity w/o add'l pmts
784,761.48 504,000.33 210,238.52 1,499,000.33
(A) (A)
Total Principal Payments (A): 995,000.00
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 366 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 720 DEBT SERVICE - TRANSPORTATION COPS 720-XXXXX-5540 DEPT: 5540 DEBT SERVICE - TRANSPORTATION COPS
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED OPERATING EXPENSES:
43422 TRUSTEE FEES 1,290 2,070 2,070 3,000 3,000 3,000
DEBT SERVICE:
48108 PRINCIPAL-2018/2021 COPS (TRANSPO 710,000 645,000 660,000 675,000 690,000 705,000 48208 INTEREST-2018/2021 COPS (TRANSPOR 213,230 176,008 161,000 145,648 129,950 113,908 TOTAL 924,520 823,078 823,070 823,648 822,950 821,908
43422 TRUSTEE FEES 3,000 3,000
Provides for trustee administrative fees related to the 2021 Certificates of Participation (COPS) - Transportation.
48108 PRINCIPAL-2021 COPS (TRANSPORTATION) 690,000 705,000 48208 INTEREST-2021 COPS (TRANSPORTATION) 129,950 113,908 Provides for an annual principal payment and semi-annual interest payments to the holders of the 2021 Certificates of Participation (COPS) - Transportation.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 367 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
2021 CERTIFICATES OF PARTICIPATION (COPS) - TRANSPORTATION
CAPITAL ONE PRIVATE PLACEMENT
Par: $8,685,000 Rating:None Insurance:None
Issue Date:
Interest Rates: 2.30% Taxability:Tax Exempt
Term: 11.6 Years
Security:Civic Center
Optional Prepayment Date Price
On and after April 1, 2031 100% Debt Service Sources:Proposition A, Proposition C, Measure R DEBT SERVICE Outstanding
Due Date Fiscal Year Principal Interest Total Int Total P&I Certificates 04/01/18 2017-2018 62,252.78 62,252.78 62,252.78 10,000,000.00 10/01/18 2018-2019 385,000.00 153,500.00 9,615,000.00
04/01/19 147,590.25 301,090.25 686,090.25
10/01/19 2019-2020 560,000.00 147,590.25 9,055,000.00
04/01/20 138,994.25 286,584.50 846,584.50
10/01/20 2020-2021 580,000.00 138,994.25 8,475,000.00
0.00 138,994.25 718,994.25
02/22/21 2021 COPS Cost of Issuance, Accrued Interest 210,000.00 Total 2021 Refinancing 8,685,000.00
10/01/21 2021-2022 710,000.00 121,517.63 7,975,000.00
04/01/22 91,712.50 213,230.13 923,230.13
10/01/22 2022-2023 645,000.00 91,712.50 7,330,000.00
04/01/23 84,295.00 176,007.50 821,007.50
10/01/23 2023-2024 660,000.00 84,295.00 6,670,000.00
04/01/24 76,705.00 161,000.00 821,000.00
10/01/24 2024-2025 675,000.00 76,705.00 5,995,000.00
04/01/25 68,942.50 145,647.50 820,647.50
10/01/25 2025-2026 690,000.00 68,942.50 5,305,000.00
04/01/26 61,007.50 129,950.00 819,950.00
10/01/26 2026-2027 705,000.00 61,007.50 4,600,000.00
04/01/27 52,900.00 113,907.50 818,907.50
10/01/27 2027-2028 725,000.00 52,900.00 3,875,000.00
04/01/28 44,562.50 97,462.50 822,462.50
10/01/28 2028-2029 740,000.00 44,562.50 3,135,000.00
04/01/29 36,052.50 80,615.00 820,615.00
10/01/29 2029-2030 760,000.00 36,052.50 2,375,000.00
04/01/30 27,312.50 63,365.00 823,365.00
10/01/30 2030-2031 775,000.00 27,312.50 1,600,000.00
04/01/31 18,400.00 45,712.50 820,712.50
10/01/31 2031-2032 790,000.00 18,400.00 810,000.00
04/01/32 9,315.00 27,715.00 817,715.00
10/01/32 2032-2033 810,000.00 9,315.00 0.00
9,315.00 819,315.00
TOTAL - 2021 COPS Only 8,685,000.00 1,263,927.63 1,263,927.63 9,948,927.63 February 22, 2021
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 368 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 730 DEBT SERVICE - 2021 PENSION OBLIGATION BONDS 730-XXXXX-5550 DEPT: 5550 DEBT SERVICE - 2021 PENSION OBLIGATION BONDS ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED OPERATING EXPENSES:
43422 TRUSTEE FEES 0 2,045 2,120 3,000 3,000 3,000
DEBT SERVICE:
48105 PRINCIPAL-2021 POBS 0 535,000 620,000 625,000 630,000 640,000 48205 INTEREST-2021 POBS 0 396,494 315,768 310,562 303,173 293,870 48600 COSTS OF ISSUANCE-2021 POBS 385,395 0 0 0 0 0
TOTAL 385,395 933,539 937,888 938,562 936,173 936,870
43422 TRUSTEE FEES 3,000 3,000
Provides for trustee administrative fees related to the 2021 Pension Obligation Bonds. 48105 PRINCIPAL-2021 POBS 630,000 640,000
48205 INTEREST-2021 POBS 303,173 293,870
Provides for an annual principal payment and semi-annual interest payments to the holders of the 2021 Pension Obligation Bonds.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 369 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
2021 PENSION OBLIGATION BONDS
Par: $13,030,000 Rating:AA- Insurance:None
Issue Date:
Interest Rates: 0.491% - 3.377% Taxability:Federal - Taxable; California - Tax Exempt True Interest Cost: 3.029%
Term: 18 Years Debt Service Sources:General Fund (primarily) Optional Prepayment Date Price
On and after August 1, 2031 100%
DEBT SERVICE Outstanding
Due Date Fiscal Year Principal Interest D/S-6 mos. Total Int Total P&I Certificates 08/01/22 2022-2023 535,000.00 237,616.43 772,616.43 12,495,000.00 02/01/23 158,877.43 158,877.43 396,493.86 931,493.86
08/01/23 2023-2024 620,000.00 158,877.43 778,877.43 11,875,000.00 02/01/24 156,890.33 156,890.33 315,767.76 935,767.76
08/01/24 2024-2025 625,000.00 156,890.33 781,890.33 11,250,000.00 02/01/25 153,671.58 153,671.58 310,561.91 935,561.91
08/01/25 2025-2026 630,000.00 153,671.58 783,671.58 10,620,000.00 02/01/26 149,500.98 149,500.98 303,172.56 933,172.56
08/01/26 2026-2027 640,000.00 149,500.98 789,500.98 9,980,000.00 02/01/27 144,368.18 144,368.18 293,869.16 933,869.16
08/01/27 2027-2028 650,000.00 144,368.18 794,368.18 9,330,000.00 02/01/28 137,994.93 137,994.93 282,363.11 932,363.11
08/01/28 2028-2029 665,000.00 137,994.93 802,994.93 8,665,000.00 02/01/29 130,809.60 130,809.60 268,804.53 933,804.53
08/01/29 2029-2030 680,000.00 130,809.60 810,809.60 7,985,000.00 02/01/30 123,044.00 123,044.00 253,853.60 933,853.60
08/01/30 2030-2031 695,000.00 123,044.00 818,044.00 7,290,000.00 02/01/31 114,064.60 114,064.60 237,108.60 932,108.60
08/01/31 2031-2032 715,000.00 114,064.60 829,064.60 6,575,000.00 02/01/32 104,826.80 104,826.80 218,891.40 933,891.40
08/01/32 2032-2033 735,000.00 104,826.80 839,826.80 5,840,000.00 02/01/33 94,228.10 94,228.10 199,054.90 934,054.90
08/01/33 2033-2034 755,000.00 94,228.10 849,228.10 5,085,000.00 02/01/34 83,341.00 83,341.00 177,569.10 932,569.10
08/01/34 2034-2035 780,000.00 83,341.00 863,341.00 4,305,000.00 02/01/35 71,118.40 71,118.40 154,459.40 934,459.40
08/01/35 2035-2036 805,000.00 71,118.40 876,118.40 3,500,000.00 02/01/36 58,504.05 58,504.05 129,622.45 934,622.45
08/01/36 2036-2037 830,000.00 58,504.05 888,504.05 2,670,000.00 02/01/37 45,082.95 45,082.95 103,587.00 933,587.00
08/01/37 2037-2038 860,000.00 45,082.95 905,082.95 1,810,000.00 02/01/38 30,561.85 30,561.85 75,644.80 935,644.80
08/01/38 2038-2039 890,000.00 30,561.85 920,561.85 920,000.00 02/01/39 15,534.20 15,534.20 46,096.05 936,096.05
08/01/39 2039-2040 920,000.00 15,534.20 935,534.20 0.00
0.00 15,534.20 935,534.20
'Total 13,030,000.00 3,782,454.39 16,812,454.39 3,782,454.39 16,812,454.39 November 4, 2021
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 370 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
IT & EQUIPMENT REPLACEMENT
Department Description
DEPT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED 9500 Equipment Replacement - Operating 190,357 229,324 633,603 907,078 572,338 752,266 9501 IT 0 0 0 0 978,566 784,622
USES OF FUNDS:
4XXXX PERSONNEL/OPERATING COSTS 20,191 23,792 401,750 420,078 38,338 39,266 1XXXX EQUIPMENT REPLACEMENTS 349,025 205,465 366,379 903,750 603,500 894,500 TOTAL USES OF FUNDS 369,216 229,257 768,129 1,323,828 641,838 933,766 Equipment and vehicles are purchased by the IT & Equipment Replacement Fund on behalf of General Fund departments on a continuing basis.
The Fund's acquisition costs are generally recovered over a five-year period by charging originating departments user fees. In addition, beginning in FY 2023-24, this Fund accounts for IT services and allocates the costs to user departments. 369,216 229,257
768,129
1,323,828
641,838
933,766
0 200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
EQUIPMENT REPLACEMENT
(USES OF FUNDS TREND)
Departmental Charges
100%
IT & EQUIPMENT REPLACEMENT
(FUNDING SOURCE)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 371 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
IT & EQUIPMENT REPLACEMENT
Explanation of Major Department Changes
2024-2025 CASH & SHORT-TERM A/R & A/P: 561,647
2025-2026 CHANGES:1st Year
Charges to user departments 1,652,385
Equipment replacements for user departments (budget year 1 purchases) (603,500) IT personnel/operating costs, equipment purchases, projects (978,566) ERF personnel/operating costs, net of interest earnings 1,662 2025-2026 CASH & SHORT-TERM A/R & A/P: 633,628
2026-2027 CHANGES:2nd Year
Charges to user departments 1,519,574
Equipment replacements for user departments (budget year 2 purchases) (894,500) IT personnel/operating costs, equipment purchases, projects (784,622) ERF personnel/operating costs, net of interest earnings (13,266) 2026-2027 CASH & SHORT-TERM A/R & A/P: 460,814
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED SOURCES OF FUNDS:
37900 DEPARTMENTAL CHARGES 254,741 312,866 835,601 979,747 1,652,385 1,519,574 3XXXX OTHER (8,044) 51,141 70,661 9,000 40,000 26,000
TOTAL SOURCES OF FUNDS 246,697 364,007 906,262 988,747 1,692,385 1,545,574 USES OF FUNDS:
9500 PERSONNEL/OPERATING COSTS - ERF/IT 20,191 23,792 401,750 420,078 38,338 39,266 EQUIPMENT REPLACEMENTS 349,025 205,465 366,379 576,750 603,500 894,500 9501 IT DEPARTMENT - 25/26 & SUBSEQUENT 0 0 INCLUDED ABOVE INCLUDED ABOVE 978,566 784,622 ESTIMATED CARRYOVER - ERF 0 0 0 327,000 0 0
TOTAL USES OF FUNDS 369,216 229,257 768,129 1,323,828 1,620,404 1,718,388 SOURCES OVER (UNDER) USES OF FUNDS: (122,519) 134,750 138,133 (335,081) 71,981 (172,814) BEGINNING CASH (INCLUDING S/T A/R & A/P) 746,364 623,845 758,595 896,728 561,647 633,628 ENDING CASH (INCLUDING S/T A/R & A/P)623,845 758,595 896,728 561,647 633,628 460,814
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 372 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
Information Technology (IT) Prior Year Accomplishments
Redesigned server infrastructure from 1G to 10G speed, with physical and logical network separation for improved performance and security.
Successfully configured immutable cloud backups to enhance data protection. Deployed industry-leading antivirus software for improved endpoint security. Implemented an advanced email filtering system to safeguard against phishing and spam. Completed a city-wide computer refresh, replacing outdated systems with modern small form factor workstations. Improved network availability by replacing slow 4G secondary circuits with high-speed Ethernet circuits from Spectrum. Automated the routing process for Personnel Action forms to streamline workflows.
Information Technology (IT) Major Initiatives for the Budget Years Replace the soon-to-be-out-of-support phone system with a modern solution. Deploy an advanced Managed Detection and Response (MDR) security platform for 24/7 monitoring, detection, and response. Continue network high-availability enhancements to support the growing reliance on cloud applications. Upgrade meeting room equipment across all City meeting spaces for improved functionality. Partner with a vendor to complete Council Meeting technology upgrades. Continue collaboration with the Planning Department to replace the Energov application. Implement email phishing campaigns to help employees identify and respond to phishing threats. Research and develop a plan to replace firewalls, which will reach end of support in 2026. Work with the Finance Department to select and implement a new ERP software. Collaborate with the Parks and Recreation Department to assist in the migration to a new parks management platform. Expand Wi-Fi connectivity at City facilities to improve accessibility and reliability. Enhance printer management to provide a better printing experience, including mobile device printing and off-network printing, through modern software solutions.
Design and plan for disaster recovery solution.
Continue automating internal processes where possible using SharePoint or similar software platforms.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 373 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 530 IT & EQUIPMENT REPLACEMENT FUND 530-XXXXX-9500 DEPT: 9500 EQUIPMENT REPLACEMENT
INCLUDED IT OPERATIONS FROM FY 2023-2024 TO FY 2024-2025; IT BUDGET IN DEPT 9501 STARTING FY 2025-2026 ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 12,285 13,476 166,464 172,645 17,065 17,586 40200 OVERTIME 4 0 0 200 200 200
40400 TRANSPORTATION ALLOWANCE 0 0 3,004 3,000 0 0
40510 DEFERRED COMP. MATCH 565 650 6,749 6,906 683 703
40600 VACATION/SICK LEAVE REIMBURSEME 000 000
OPERATING EXPENSE:
42054 CONTRACT SERVICES 0 0 126,387 121,500 0 0
43100 DEPARTMENTAL EXPENSE 0 0 3,381 1,000 0 0
43300 TELECOMMUNICATIONS/DATA 0 0 152 0 0 0
43510 RETIREE MEDICAL INSURANCE 1,660 1,861 17,696 17,265 1,792 1,890 43511 MEDICARE 213 255 2,551 2,650 260 268
43512 OASDI 912 1,090 10,905 11,331 1,113 1,146
43513 MEDICAL INSURANCE 2,772 3,807 23,394 25,004 4,703 4,890 43514 DENTAL INSURANCE 273 442 2,247 2,436 412 424
43515 LIFE INSURANCE 73 85 588 469 84 86
43516 DISABILITY INSURANCE 94 116 1,008 1,327 135 139
43517 LIABILITY INSURANCE 115 126 676 1,698 51 63
43518 WORKERS COMPENSATION 94 131 617 1,544 52 56
43524 PERS - CITY SHARE 1,065 1,241 16,028 16,706 1,723 1,748 43526 POBS DS / PERS UAL 0 0 10 0 0 0
43528 VISION INSURANCE 66 74 375 397 65 67
46200 SMALL TOOLS/EQUIPMENT 0 0 1,009 0 0 0
46500 EQUIPMENT MAINTENANCE 0 438 6,860 10,000 10,000 10,000 46900 DEPRECIATION EXPENSE 170,166 205,532 226,192 487,000 528,000 707,000 46904 AMORTIZATION EXPENSE 0 0 5,661 0 6,000 6,000
47299 SOFTWARE/ONLINE SUBSCRIPTIONS 0 0 11,387 24,000 0 0 48260 INTEREST-SBITA 0 0 262 0 0 0
TOTAL 190,357 229,324 633,603 907,078 572,338 752,266
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 374 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 530 IT & EQUIPMENT REPLACEMENT FUND 530-XXXXX-9500 DEPT: 9500 EQUIPMENT REPLACEMENT
2025-2026 2026-2027
40100 PERMANENT EMPLOYEES 17,065 17,586
Provides for:
2025-2026 2026-2027
Accounting Technician III (20%)
Personnel to help track, account for, and maintain fixed assets. 40200 OVERTIME 200 200
Provides for overtime as necessary.
40400 TRANSPORTATION ALLOWANCE 00
Provides for reimbursement to designated employees for use of personal vehicles while conducting City business.
40510 DEFERRED COMP. MATCH 683 703
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 43510 RETIREE MEDICAL INSURANCE 1,792 1,890
43511 MEDICARE 260 268
43512 OASDI 1,113 1,146
43513 MEDICAL INSURANCE 4,703 4,890
43514 DENTAL INSURANCE 412 424
43515 LIFE INSURANCE 84 86
43516 DISABILITY INSURANCE 135 139
43517 LIABILITY INSURANCE 51 63
43518 WORKERS COMPENSATION 52 56
43524 PERS - CITY SHARE 1,723 1,748
43526 POBS DS / PERS UAL 00
43528 VISION INSURANCE 65 67
Employee benefits and payroll taxes.
46500 EQUIPMENT MAINTENANCE 10,000 10,000
Provides for maintenance of various equipment.
46900 DEPRECIATION EXPENSE 528,000 707,000
Vehicles and equipment are depreciated generally over 5 years. 46904 AMORTIZATION EXPENSE 6,000 6,000
Vehicles and equipment are depreciated generally over 5 years. 47299 SOFTWARE/ONLINE SUBSCRIPTIONS 00
Software/online subscription costs (tracked separately per GASB 96).
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 375 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
Note: Equipment and vehicles are purchased by the IT & Equipment Replacement Fund on behalf of General Fund departments. The Fund's acquisition costs are generally recovered over a five-year period by charging originating departments user fees.
Dept.
No. Description 2025-2026 2026-2027
1012 Platform Stage System/Tree Lighting/Misc. Events 38,500 0 Annual Upgrades Holiday Decorations 30,000 30,000
68,500 30,000
2000 License plate readers for parking enforcement 80,000 0 City radios 0 75,000
80,000 75,000
3100 F350 SRW Dump Truck 95,000 0
Pick-Up Trucks (2)120,000 0
Pick-Up Trucks (2)0 120,000
CMS Electronic Reader Board (1 each year) 25,000 25,000 Truck Mounted Arrow Board Replacement 10,000 0
Walk-Behind Mower 0 10,000
Pressure Washer 0 18,000
DRW Dump Truck w/ lift gate & light bar 0 110,000
Boom Truck/Aerial Tower 0 160,000
Concrete Sidewalk Grinders (1 each year) 5,000 5,000
Water Tank Replacement for Asphalt Zipper 6,500 0
261,500 448,000
3900 Tractor Loader 0 150,000
Pick-up Trucks (2 units)120,000 0
Park Utility Vehicle (2 units in Yr 1 and 1 unit in Yr 2) 40,000 20,000 2 Axle Trailer 7,000 0
Tow Behind Brush Chipper 4,000 0
171,000 170,000
5010 Auditorium Projectors (x2) 10,000 0
Field equipment for new synthetic turf multi-sports fields (carryover)0 85,000 - Portable Soccer Goals and Nets
- Portable Bleachers and Benches
- Portable Baseball/Softball Field Fencing
- Portable Baseball Pitching Mounds and Bases
(carryover from FY 23-24)
10,000 85,000
5013 Lane Lines and Lane Line Reel 6,500 10,000
Elliptical/Treadmill, or Other Commercial Gym Equipment 6,000 6,000 Weight Room TV Replacement 0 2,500
ADA Lift 0 14,500
Outdoor Pool Cover and Reels 0 53,500
12,500 86,500
TOTAL - Equipment Replacement 603,500 894,500
EQUIPMENT REPLACEMENT
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 376 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
Note:"Equipment Purchases" are outright acquisitions that are not financed through the IT & Equipment Replacement Fund. While these purchases are generally made with the grant and special revenue funds, the unrestricted General Fund dollars can also be used for this purpose. The entire acquisition costs are charged directly to the purchasing Funds and Departments as purchases are made.
Dept.
No. Description 2025-2026 2026-2027
2000 Outfit new vehicles 20,000 15,000
2150 Miscellaneous law enforcement support equipment. 1,000 1,000 4105 Replacement of one code enforcement vehicle 0 0
3420 AQMD 130,000 0
011-9000 BRIM vans and trailers 50,000 0 c/o from 24-25 030-9000 BRIM vans and trailers 150,000 0 c/o from 24-25 030-9000 Electric vehicle 49,765 0
249,765 0
TOTAL - Equipment Purchases 400,765 16,000
EQUIPMENT PURCHASES
(For Reference Only)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 377 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: 530 IT & EQUIPMENT REPLACEMENT FUND 530-XXXXX-9501 DEPT: 9501 IT
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 0 0 0 0 166,314 171,371
40200 OVERTIME 0 0 0 0 0 0
40400 TRANSPORTATION ALLOWANCE 0 0 0 0 3,000 3,000
40510 DEFERRED COMP. MATCH 0 0 0 0 6,653 6,855
40600 VACATION/SICK LEAVE REIMBURSEME 0 0 0 0 5,500 11,533 40800 MEDICAL/DENTAL OPT OUT 0 0 0 0 0 0
OPERATING EXPENSE:
41100 MEETINGS 0 0 0 0 7,000 4,000
41200 MEMBERSHIPS/DUES 0 0 0 0 400 400
42054 CONTRACT SERVICES 0 0 0 0 256,500 210,000
43100 DEPARTMENTAL EXPENSE 0 0 0 0 6,000 6,000
43300 TELECOMMUNICATIONS/DATA 0 0 0 0 38,525 40,000
43510 RETIREE MEDICAL INSURANCE 0 0 0 0 17,463 18,422
43511 MEDICARE 0 0 0 0 2,631 2,795
43512 OASDI 0 0 0 0 11,251 11,951
43513 MEDICAL INSURANCE 0 0 0 0 23,550 24,450
43514 DENTAL INSURANCE 0 0 0 0 2,060 2,122
43515 LIFE INSURANCE 0 0 0 0 589 605
43516 DISABILITY INSURANCE 0 0 0 0 1,316 1,356
43517 LIABILITY INSURANCE 0 0 0 0 1,840 2,318
43518 WORKERS COMPENSATION 0 0 0 0 1,859 2,070
43524 PERS - CITY SHARE 0 0 0 0 16,789 17,038
43526 POBS DS / PERS UAL 0 0 0 0 0 0
43528 VISION INSURANCE 0 0 0 0 326 336
46200 SMALL TOOLS/EQUIPMENT 0 0 0 0 4,000 3,000
46500 EQUIPMENT MAINTENANCE 0 0 0 0 10,000 10,000
46900 DEPRECIATION EXPENSE 0 0 0 0 0 0
46904 AMORTIZATION EXPENSE 0 0 0 0 0 0
47299 SOFTWARE/ONLINE SUBSCRIPTIONS 0 0 0 0 185,000 165,000 48260 INTEREST-SBITA 0 0 0 0 0 0
CAPITAL EXPENDITURES:
47401 IT PROJECTS 0 0 0 0 210,000 70,000
47402 CAPITALIZED IT PROJECTS 0 0 0 0 0 0
TOTAL 0 0 0 0 978,566 784,622
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 378 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 530 IT & EQUIPMENT REPLACEMENT FUND 530-XXXXX-9501 DEPT: 9501 OPERATING
2025-2026 2026-2027
40100 PERMANENT EMPLOYEES 166,314 171,371
Provides for:
2025-2026 2026-2027
IT Manager (100%)
Responsible for the organization-wide IT systems; implementing, updating, and supporting users on software and hardware; network and data security; developing and updating IT policy and best practice guides; conducting regular system audits; providing regular operation system reports with management.
40400 TRANSPORTATION ALLOWANCE 3,000 3,000
Provides for reimbursement to designated employees for use of personal vehicles while conducting City business.
40510 DEFERRED COMP. MATCH 6,653 6,855
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT 5,500 11,533
Provides for an annual payout of sick and vacation leave hours. 40800 MEDICAL/DENTAL OPT OUT 00
Provides compensation for those employees who opt out of medical and/or dental coverage because they have comparable coverage through an alternative medical and/or dental plan. 41100 MEETINGS 7,000 4,000
Provides for Information Technology certifications; provides for attendance at conferences, seminars, and meetings (MISAC/others, and other local trainings, seminars, and meetings) 41200 MEMBERSHIPS/DUES 400 400
Provides for memberships in professional organizations. 42054 CONTRACT SERVICES 256,500 210,000
Provides for contract IT backup maintenance and project support services. 43100 DEPARTMENTAL EXPENSE 6,000 6,000
Provides for office and other supplies.
43300 TELECOMMUNICATIONS/DATA 38,525 40,000
Provides for telephone and internet costs.
43510 RETIREE MEDICAL INSURANCE 17,463 18,422
43511 MEDICARE 2,631 2,795
43512 OASDI 11,251 11,951
43513 MEDICAL INSURANCE 23,550 24,450
43514 DENTAL INSURANCE 2,060 2,122
43515 LIFE INSURANCE 589 605
43516 DISABILITY INSURANCE 1,316 1,356
43517 LIABILITY INSURANCE 1,840 2,318
43518 WORKERS COMPENSATION 1,859 2,070
43524 PERS - CITY SHARE 16,789 17,038
43526 POBS DS / PERS UAL 00
43528 VISION INSURANCE 326 336
Employee benefits and payroll taxes.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 379 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: 530 IT & EQUIPMENT REPLACEMENT FUND 530-XXXXX-9501 DEPT: 9501 OPERATING
2025-2026 2026-2027
46200 SMALL TOOLS/EQUIPMENT 4,000 3,000
Provides for the purchase of various small tools/equipment. 2025-2026 2026-2027
1 Citywide Wifi access points 4,000 0
2 Server Cabinets (Thompson Park; Substation) 0 3,000
4,000 3,000
46500 EQUIPMENT MAINTENANCE 10,000 10,000
Provides for maintenance of various equipment.
46900 DEPRECIATION EXPENSE 00
Vehicles and equipment are depreciated generally over 5 years. 47401 IT PROJECTS 210,000 70,000
Provides for funds needed for various IT infrastructure purchases and improvements 2025-2026 2026-2027
1 Cybersecurity / Firewall Projects 85,000 0
2 Server Infrastructure / Battery Backup 30,000 0
3 Desktops/Laptops/Monitors/Interactive Boards 70,000 70,000 4 Phone System Upgrade 25,000 0
210,000 70,000
Software/online subscription costs (tracked separately per GASB 96). 47299 SOFTWARE/ONLINE SUBSCRIPTIONS 185,000 165,000
Software/online subscription costs (tracked separately per GASB 96).
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 380 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
CAPITAL PROJECTS
Department Description
DEPT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED 9000 Capital Projects 3,659,806 6,665,030 16,698,770 63,608,667 52,207,995 25,478,500 Appropriations and expenditures associated with the City's major capital projects, including development, acquisition, and construction of major capital facilities, are accounted for in this Department. Funding sources are derived from the General Fund, special Federal, State and County grants, Proposition A & C, Measure M & R, State Gas Tax, TDA Article 3, development impact fees, and others. 3,659,806 6,665,030
16,698,770
63,608,667
52,207,995
25,478,500
0 10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
CAPITAL PROJECTS
(EXPENDITURE/APPROPRIATION TREND)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 381 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
CAPITAL PROJECTS
2025-2026 2026-2027
Carryover PROPOSED PROPOSED Total
General Fund / Public Projects Fund 11,283,123 12,160,108 12,235,000 24,395,108 31.4% Special Grants (Federal, State, County 8,635,368 11,752,961 5,935,000 17,687,961 22.8% Proposition A, C, Measure M, R 5,057,473 8,384,473 3,970,000 12,354,473 15.9% State Gas Tax 2,497,033 3,087,033 710,000 3,797,033 4.9% Others (see below) 14,670,420 16,823,420 2,628,500 19,451,920 25.0% Measure W 12,875,650 13,325,650 950,000 14,275,650 18.4% Measure A 649,770 1,633,770 900,000 2,533,770 3.3% Developer Fees 695,000 695,000 317,000 1,012,000 1.3% memo TDA Article 3 - 69,000 61,500 130,500 0.2% only PEG Fees - 1,050,000 0 1,050,000 1.4% DOT Highway Relinquishment 400,000 0 400,000 400,000 0.5% Sewer Reconstruction 50,000 50,000 0 50,000 0.1% Total 42,143,417 52,207,995 25,478,500 77,686,495 100.0% (A)
(A)May not total 100% due to rounding.
General Fund / Public
Projects Fund
31%
Special Grants
(Federal, State,
County)
23%
Proposition A, C,
Measure M, R
16%
State Gas Tax
5%Others (see below)
25%
CAPITAL PROJECTS
(FUNDING SOURCES)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 382 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED GENERAL FUND - PROJECTS (011):
42320 SLURRY SEAL 0 0 0 25,000 0 0
47016 FENCING/VACANT LOTS/ROWS 0 0 6,435 336,000 0 0
51607 FENCING REPLACEMENT 0 0 0 0 100,000 100,000
51611 PEDESTRIAN ROW IMPROVEMENTS 0 0 0 0 150,000 400,000 47028 PARKING LOT IMPROVEMENTS 11,530 480,104 374,187 0 0 0 47137 TREE MASTER PLAN 0 0 0 150,000 5,000 0
47253 SP COMMUNITY CENTER RENOVATION 0 8,500 5,667 2,890,435 0 0 Account retitled and Public Safety Center Facility budgeted separately starting FY 2025-26 (see Acct 53607 Public Safety Facility) 47200 SIMMS PARK IMPROVEMENTS 92,848 0 30 10,000 0 0
52601 SIMMS PARK - VEHICLE ENTRY GATES 0 0 0 0 60,000 0 47212 PROPERTY ACQUISITION 370,000 0 0 0 0 0
47220 AQUATIC CENTER IMPROVEMENTS 29,260 127,597 21,305 338,695 588,600 0 52604 AQUATIC CENTER - OUTDOOR RESTRO 0 0 0 0 50,000 0
52605 AQUATIC CENTER - CHEMICAL ROOM R 0 0 0 0 25,000 0 52606 AQUATIC CENTER - REPAINTING 0 0 0 0 50,000 0
47230 THOMPSON PARK IMPROVEMENTS 26,286 8,500 16,044 170,574 0 0 47240 CARUTHERS PARK IMPROVEMENTS 5,800 0 41,775 357,225 372,250 0 52607 CARUTHERS PARK - EQUESTRIAN FEN 0 0 0 0 50,000 0
52608 CARUTHERS PARK WALKING PATH 0 0 0 0 50,000 200,000 47250 CITY HALL IMPROVEMENTS 65,665 0 15,919 279,081 10,000 0 53604 CITY HALL EXTERIOR IMPROVEMENTS 0 0 0 0 50,000 300,000 53605 CITY HALL INTERIOR IMPROVEMENTS 0 0 0 0 200,000 1,500,000 53701 CITY HALL FLOORING RECARPET 0 0 0 0 0 85,000
47260 CITY MAINTENANCE YARD IMPROV 6,450 204,033 798,655 10,000 0 0 47500 EQUIPMENT PURCHASES 0 0 0 75,000 50,000 0
47604 YOUTH & SENIOR CENTER 0 0 10,191 9,759,258 4,759,258 0 47645 PALM STREET PARK IMPROVEMENTS 0 68,198 0 0 0 0
47658 BELMONT THEATER IMPROVEMENTS 0 0 0 10,000 10,000 0 52603 THOMPSON PARK - BACKSTOP REPLAC 0 0 0 0 30,000 0
52702 PICNIC SHELTER REPAIRS 0 0 0 0 0 50,000
52610 PIRATE PARK - REHAB 0 0 0 0 100,000 0
53607 PUBLIC SAFETY FACILITY 0 0 0 0 250,000 7,000,000
Note: Additional $3M is needed to complete the project per 5-Year CIP 53702 THE MAYNE EVENT CENTER FLOORING 0 0 0 0 0 50,000
53703 BELMONT KIOSK RESTROOM RENOVAT 0 0 0 0 0 50,000
TOTAL GENERAL FUND - PROJECTS 607,839 896,932 1,290,208 14,411,268 6,960,108 9,735,000
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 383 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PUBLIC PROJECTS FUND (MWS SALE PROCEEDS) - GENERAL FUND (012):
47253 SP COMMUNITY CENTER RENOVATION 0 0 0 4,000,000 200,000 500,000 Account retitled and Public Safety Center Facility budgeted separately starting FY 2025-26 (see Acct 53607 Public Safety Facility) 47604 YOUTH & SENIOR CENTER 0 0 0 0 5,000,000 0
47242 MULTI-SPORTS FIELD 0 0 0 2,000,000 0 0
52701 SIMMS PARK - FIELD RENOVATION 0 0 0 0 0 2,000,000 TOTAL PUBLIC PROJECTS FUND 0 0 0 6,000,000 5,200,000 2,500,000 DOT HIGHWAY RELINQUISHMENT FUND (013)
47209 LAKEWOOD BLVD ADA IMPROVEMENT 0 0 0 400,000 0 0
47260 CITY MAINTENANCE YARD IMPROVEME 13,842 1,316,158 0 0 0 0 51609 LAKEWOOD BOULEVARD COMPLETE S 0 0 0 0 0 400,000
TOTAL DOT HIGHWAY RELINQUISHME 13,842 1,316,158 0 400,000 0 400,000 TDA ARTICLE 3 FUND (015):
47125 SIDEWALK PROJECTS 56,000 56,000 90,000 90,000 0 0 51605 CONCRETE IMPROVEMENTS 0 0 0 0 69,000 61,500
TOTAL TDA ARTICLE 3 FUND 56,000 56,000 90,000 90,000 69,000 61,500 PUBLIC ARTS FUND (020):
47022 VETERANS MEMORIAL ENHANCEMENT 168 0 1,186 26,146 0 0 47312 GATEWAY SIGN 6,700 75,584 445,957 0 0 0
53608 PUBLIC ART AND MURAL PROJECTS 0 0 0 0 0 0
TOTAL PUBLIC ARTS FUND 6,868 75,584 447,143 26,146 0 0
PUBLIC FACILITIES FUND (022):
47260 CITY MAINTENANCE YARD IMPROVEME 0 191,710 42,843 0 0 0 TOTAL PUBLIC FACILITIES FUND 0 191,710 42,843 0 0 0
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 384 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PARK FACILITIES FUND (024):
47048 PARK/TRAIL LIGHTING UPGRADES 0 0 0 150,000 100,000 0 47136 PARK MASTER PLAN 0 0 164,212 35,788 0 0
47200 SIMMS PARK IMPROVEMENTS 0 0 31,557 0 0 0
47222 CONSTITUTION PARK IMPROVEMENTS 6,994 38,925 0 605,000 595,000 0 47230 THOMPSON PARK IMPROVEMENTS 3,841 18,863 350,386 150,000 0 0 47240 CARUTHERS PARK IMPROVEMENTS 0 0 0 110,000 0 0
47922 BUTTERFLY GARDEN PARK 2,400 155,385 861,231 0 0 0 52705 SHADE STRUCTURE INSTALLATION 0 0 0 0 0 317,000
TOTAL PARK FACILITIES FUND 13,235 213,173 1,407,386 1,050,788 695,000 317,000 PUBLIC SAFETY FACILITIES FUND (026):
47253 PUBLIC SAFETY CENTER & SP COMMU 0 0 0 11,632 0 0
TOTAL PUBLIC SAFETY FACILITIES FU 0 0 0 11,632 0 0
GRANT PROJECTS FUND (030):
42329 TREE MANAGEMENT 0 0 0 900,000 460,000 460,000
47011 STORMWATER CAPTURE / CARUTHERS 216,098 29,143 30,130 0 0 0 47126 WEST SANTA ANA BRANCH 2,500 0 0 0 0 0
47050 STREET IMPROVEMENTS 8,788 1,526,654 0 987,000 0 0 47137 URBAN FORESTRY MANAGEMENT PLA 0 0 0 100,000 0 0
47148 TRAFFIC SIGNAL IMPROVEMENTS 62,641 16,292 2,223,622 1,422,386 0 0 47220 AQUATIC CENTER IMPROVEMENTS 0 0 0 300,000 200,000 0 47500 EQUIPMENT PURCHASES 0 0 0 150,000 199,765 0
47604 YOUTH & SENIOR CENTER 0 9,545 11,034 2,088,966 2,088,588 0 47654 BELLF BLVD WIDENING/91 RAMP ACCE (3,860) 0 0 0 0 0 47922 BUTTERFLY GARDEN PARK 0 193,921 613,888 0 0 0
53601 PARK AND FACILITY SECURITY CAMER 0 0 0 0 430,000 440,000 53602 ENERGY EFFICIENCY UPGRADES 0 0 0 0 80,275 0
53606 CITY YARD ELECTRIC CHARGING STAT 0 0 0 0 150,000 75,000 40350 BUDGETED LABOR COSTS (INCLUDED ABOVE) 0 0 0 (159,839) 0 0 LABOR COSTS:
40100 PERMANENT EMPLOYEES 29,525 52,686 0 87,065 0 0
40400 TRANSPORTATION ALLOWANCE 72 20 0 60 0 0
40510 DEFERRED COMP. MATCH 147 2,320 0 3,466 0 0
40600 VACATION/SICK LEAVE REIMB. 23 1 0 2,124 0 0
40800 MEDICAL/DENTAL OPT OUT 00
43510 RETIREE MEDICAL INSURANCE 3,837 6,331 0 8,794 0 0 43511 MEDICARE 507 889 0 1,344 0 0
43512 OASDI 2,134 3,802 0 5,700 0 0
43513 MEDICAL INSURANCE 1,842 3,495 0 6,541 0 0
43514 DENTAL INSURANCE 152 258 0 463 0 0
43515 LIFE INSURANCE 72 144 0 241 0 0
43516 DISABILITY INSURANCE 184 382 0 668 0 0
43517 LIABILITY INSURANCE 265 430 0 853 0 0
43518 WORKERS COMPENSATION 217 444 0 775 0 0
43524 PERS - CITY SHARE 11,239 8,290 0 26,866 0 0
43526 POBS DS / PERS UAL 0 10,226 0 14,794 0 0
43528 VISION INSURANCE 29 50 0 85 0 0
TOTAL GRANT PROJECTS 336,412 1,865,323 2,878,674 5,948,352 3,608,628 975,000
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 385 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PEG FUND (040):
47500 EQUIPMENT PURCHASES 51,170 36,882 2,660 297,340 0 0 53603 COUNCIL CHAMBER IMPROVEMENTS 0 0 0 0 1,050,000 0
TOTAL PEG 51,170 36,882 2,660 297,340 1,050,000 0
MEASURE A FUND (070):
47135 PARK CONCEPTS & RENDERINGS 0 0 7,992 77,238 0 0
47230 THOMPSON PARK IMPROVEMENTS 0 0 1,984 483,016 0 0
52604 THOMPSON PARK - BALLFIELD LIGHTIN 0 0 0 0 560,000 0 47240 CARUTHERS PARK IMPROVEMENTS 0 0 0 375,000 0 0
47242 MULTI-SPORTS FIELD 0 0 0 500,000 0 0
47604 YOUTH & SENIOR CENTER 0 493,398 212,227 487,543 149,770 0 52612 PARK DEVELOPMENT PROJECT 0 0 0 0 924,000 400,000
52701 SIMMS PARK - FIELD RENOVATION 0 0 0 0 0 500,000
TOTAL MEASURE A 0 493,398 222,203 1,922,797 1,633,770 900,000 MEASURE M FUND (115):
42320 SLURRY CONTRACT 0 0 633,035 646,000 0 0
51601 SLURRY SEAL 0 0 0 0 650,000 650,000
47050 STREET IMPROVEMENTS 0 0 1,021,768 569,790 569,790 0 47125 SIDEWALK PROJECTS 229,106 0 844,407 400,000 0 0
51602 ANNUAL ARTERIAL STREET RESURFAC 0 0 0 0 370,000 450,000 51605 CONCRETE IMPROVEMENTS 0 0 0 0 790,000 790,000
47148 TRAFFIC SIGNAL IMPROVEMENTS 51,487 56,501 63,043 150,000 822,002 51608 WOODRUFF TRAFFIC SIGNAL SYNCHRO 0 0 0 0 425,000 0 51606 TRAFFIC MANAGEMENT PROJECTS 0 0 0 0 75,000 75,000 51706 SOUTHEAST GATEWAY LINE IMPROVEMENTS 150,000
51707 TRAFFIC SIGNAL IMPROVEMENTS- CLA 0 0 0 0 0 300,000 4XXXX LABOR COSTS 18,825 0 0 0 0 0
TOTAL MEASURE M 299,418 56,501 2,562,253 1,765,790 3,701,792 2,415,000 MEASURE R FUND (125):
47048 STREET LIGHTING UPGRADES 0 0 0 500,000 450,000 0
47125 SIDEWALK PROJECTS 266,762 249,415 697,128 700,962 0 0 51602 ANNUAL ARTERIAL STREET RESURFAC 0 0 0 0 300,000 300,000 51605 CONCRETE IMPROVEMENTS 0 0 0 0 700,000 700,000
47130 CURB/GUTTER/SIDEWALK IMPROVEME 23,881 0 21,504 1,214,615 0 0 47148 TRAFFIC SIGNAL IMPROVEMENTS 64,100 11,492 6,750 250,000 556,107 0 47664 VEHICLE GUARDRAILS 0 0 0 200,000 0 0
51704 STREET ADDRESS PAINTING 0 0 0 0 0 80,000
4XXXX LABOR COSTS 0 0 0 0 0 0
TOTAL MEASURE R 354,743 260,907 725,382 2,865,577 2,006,107 1,080,000 PROPOSITION C FUND (135):
47050 STREET IMPROVEMENTS 0 511,742 120,286 2,551,574 2,551,574 0 47104 PAVEMENT MANAGEMENT SYSTEM 33,344 0 0 35,000 0 0
51705 PAVEMENT MANAGEMENT SYSTEM UP 0 0 0 0 0 75,000
47148 TRAFFIC SIGNAL IMPROVEMENTS 100,000 1,425 654,983 433,959 0 0 51610 TRAFFIC SIGNAL IMPROVEMENTS- CLA 0 0 0 0 100,000 0 51707 TRAFFIC SIGNAL IMPROVEMENTS- CLA 0 0 0 0 25,000 400,000 4XXXX LABOR COSTS 0 0 18,265 0 0 0
TOTAL PROPOSITION C 133,344 513,167 793,534 3,020,533 2,676,574 475,000
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 386 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED STATE GAS TAX (140):
42320 SLURRY CONTRACT 0 0 40,311 259,689 0 0
42324 BRIDGE MAINTENANCE 0 305 0 259,695 0 0
45100 STREET STRIPING 54,784 0 0 200,000 0 0
51602 ANNUAL ARTERIAL STREET RESURFAC 0 0 0 0 690,000 610,000 51604 STREET STRIPING 0 0 0 0 100,000 100,000
47050 STREET IMPROVEMENTS 0 0 0 2,297,033 2,297,033 0
47125 SIDEWALK IMPROVEMENTS 0 0 0 2,500,000 0 0
47148 TRAFFIC SIGNAL IMPROVEMENTS 0 0 0 100,000 0 0
47152 TRAFFIC CONTROL/MANAGEMENT 0 0 0 75,000 0 0
4XXXX LABOR COSTS 0 0 230 0 0 0
TOTAL GAS TAX 54,784 305 40,541 5,691,417 3,087,033 710,000 RMRA FUND (145):
47050 STREET IMPROVEMENTS 1,563,028 26,081 460,250 5,276,780 5,276,7800 51609 LAKEWOOD BOULEVARD COMPLETE S 0 0 0 0 1,000,000 3,600,000 51603 ANNUAL LOCAL STREET RESURFACING 0 0 0 0 1,360,000 1,360,000 4XXXX LABOR COSTS 60,146 56,299 13,779 0 0 0
TOTAL RMRA 1,623,174 82,380 474,029 5,276,780 7,636,780 4,960,000 AQMD FUND (150):
47662 ELEC. VEH. CHARGING STATIONS 28,941 0 0 0 0 0
TOTAL AQMD 28,941 0 0 0 0 0
SEWER RECONSTRUCTION FUND (230):
42054 CONTRACT SERVICES 0 0 0 50,000 50,000 0
TOTAL SEWER
RECONSTRUCTION 0 0 0 50,000 50,000 0
MEASURE W FUND (320):
47000 STRUCTURAL IMPROVEMENTS 0 0 278,070 0 0 0
47010 STORMWATER MANAGEMENT PROJEC 0 6,000 153,400 2,004,600 0 0 54601 STORMWATER MANAGEMENT PROJEC 0 0 0 0 250,000 250,000 54602 PERVIOUS PAVEMENT INSTALLATION 0 0 0 0 700,000 0
54702 STORMDRAIN IMPROVEMENTS 0 0 0 0 0 700,000
47013 STORMWATER CAPTURE / SIMMS PARK 80,036 600,610 290,444 12,775,647 12,375,650 0 TOTAL MEASURE W 80,036 606,610 721,914 14,780,247 13,325,650 950,000 CDBG FUND (900):
53609 TOWN CENTER PLAZA UPGRADES 0 0 0 0 100,000 0
53609 BELMONT RIGHT OF WAY IMPROVEME 0 0 0 0 407,553 0
TOTAL CDBG 0 0 0 0 507,553 0
ARPA FUND (920):
47160 WATER SYSTEM IMPROVEMENTS 0 0 5,000,000 0 0 0
TOTAL CDBG 0 0 5,000,000 0 0 0
DEPARTMENT TOTAL 3,659,806 6,665,030 16,698,770 63,608,667 52,207,995 25,478,500
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 387 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS 2023-2024
See 5-Year CIP for additional project information CARRYOVER 2025-2026 2026-2027 42054 CONTRACT SERVICES 50,000 (FUND 230, SEWER) 50,000 0 47048 PARK/TRAIL LIGHTING UPGRADES 100,000 (FUND 024, PARK FAC) 100,000 0 450,000 (FUND 125, MEASURE R) 450,000 0
550,000 0
47604 YOUTH & SENIOR CENTER 4,759,258 (FUND 011, GENERAL) 4,759,258 0 (FUND 012, PUB PROJ) 5,000,000 0
2,088,588 (FUND 030, GRANTS) 2,088,588 0
149,770 (FUND 070, MEASURE A) 149,770 0
11,997,616 0
47658 BELMONT THEATER IMPROVEMENTS 10,000 (FUND 011, GENERAL) 10,000 0 42329 TREE MANAGEMENT 920,000 (FUND 030, GRANTS) 460,000 460,000 47137 TREE MASTER PLAN 5,000 (FUND 011, GENERAL) 5,000 0 47500 EQUIPMENT PURCHASES 50,000 (FUND 011, GENERAL) 50,000 0 150,000 (FUND 030, GRANTS) 199,765 0
249,765 0
51601 SLURRY SEAL 108,000 (FUND 115, MEASURE M) 650,000 650,000 51602 ANNUAL ARTERIAL STREET RESURFACING PROJECT (FUND 115, MEASURE M) 370,000 450,000 (FUND 125, MEASURE R) 300,000 300,000
(FUND 140, GAS TAX) 690,000 610,000
1,360,000 1,360,000
51603 ANNUAL LOCAL STREET RESURFACING PROJECT (FUND 145, RMRA) 1,360,000 1,360,000 51604 STREET STRIPING 200,000 (FUND 140, GAS TAX) 100,000 100,000 47050 STREET IMPROVEMENTS 569,790 (FUND 115, MEASURE M) 569,790 0 2,551,574 (FUND 135, PROP C) 2,551,574 0
2,297,033 (FUND 140, GAS TAX) 2,297,033 0
5,276,780 (FUND 145, RMRA) 5,276,780 0
10,695,177 0
51605 CONCRETE IMPROVEMENTS (FUND 015, TDA 3) 69,000 61,500 (FUND 115, MEASURE M) 790,000 790,000
(FUND 125, MEASURE R) 700,000 700,000
1,559,000 1,551,500
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 388 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS 2023-2024
See 5-Year CIP for additional project information CARRYOVER 2025-2026 2026-2027 51609 LAKEWOOD BOULEVARD COMPLETE STREETS PROJ 400,000 (FUND 013, DOT HIGHWAY REL 0 400,000 (FUND 145, RMRA) 1,000,000 3,600,000
1,000,000 4,000,000
47148 TRAFFIC SIGNAL IMPROVEMENTS 822,002 (FUND 115, MEASURE M-Grant) 822,002 0 556,107 (FUND 125, MEASURE R-Grant) 556,107 0
1,378,109 0
51608 WOODRUFF TRAFFIC SIGNAL SYNCHRONIZATION PROGRAM (FUND 115, MEASURE M) 425,000 0 51610 TRAFFIC SIGNAL IMPROVEMENTS- CLARK AND CEDAR (FUND 135, PROP C) 100,000 0 51611 PEDESTRIAN ROW IMPROVEMENTS (FUND 011, GENERAL) 150,000 400,000 51707 TRAFFIC SIGNAL IMPROVEMENTS- CLARK AND OAK (FUND 115, MEASURE M) 0 300,000 (FUND 135, PROP C) 25,000 400,000
25,000 700,000
51606 TRAFFIC MANAGEMENT PROJECTS (FUND 115, MEASURE M) 75,000 75,000 51705 PAVEMENT MANAGEMENT SYSTEM UPDATE (FUND 135, PROP C) 0 75,000 51706 SOUTHEAST GATEWAY LINE IMPROVEMENTS (FUND 115, MEASURE M) 0 150,000 51607 FENCING REPLACEMENT (FUND 011, GENERAL) 100,000 100,000 51704 STREET ADDRESS PAINTING (FUND 125, MEASURE R) 0 80,000 47222 CONSTITUTION PARK IMPROVEMENTS 595,000 (FUND 024, PARK FAC) 595,000 0 47253 SP COMMUNITY CENTER RENOVATIONS 700,000 (FUND 012, PUB PROJ) 200,000 500,000 52601 SIMMS PARK - VEHICLE ENTRY GATES (FUND 011, GENERAL) 60,000 0 52701 SIMMS PARK - FIELD RENOVATION 2,000,000 (FUND 012, PUB PROJ) 0 2,000,000 500,000 (FUND 070, MEASURE A) 0 500,000
0 2,500,000
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 389 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS 2023-2024
See 5-Year CIP for additional project information CARRYOVER 2025-2026 2026-2027 47220 AQUATIC CENTER IMPROVEMENTS 313,600 (FUND 011, GENERAL) 588,600 0 200,000 (FUND 030, GRANTS) 200,000 0
788,600 0
52604 AQUATIC CENTER - OUTDOOR RESTROOM RENOVATION (FUND 011, GENERAL) 50,000 0 52605 AQUATIC CENTER - CHEMICAL ROOM REPAIRS (FUND 011, GENERAL) 25,000 0 52606 AQUATIC CENTER - REPAINTING (FUND 011, GENERAL) 50,000 0 47240 CARUTHERS PARK IMPROVEMENTS 300,000 (FUND 011, GENERAL) 372,250 0 52607 CARUTHERS PARK - EQUESTRIAN FENCING REPAIR (FUND 011, GENERAL) 50,000 0 52608 CARUTHERS PARK WALKING PATH (FUND 011, GENERAL) 50,000 200,000 52604 THOMPSON PARK - BALLFIELD LIGHTING (FUND 070, MEASURE A) 560,000 0 52603 THOMPSON PARK - BACKSTOP REPLACEMENT (FUND 011, GENERAL) 30,000 0 52612 PARK DEVELOPMENT PROJECT (FUND 070, MEASURE A) 924,000 400,000 52702 PICNIC SHELTER REPAIRS (FUND 011, GENERAL) 0 50,000 52610 PIRATE PARK - REHAB (FUND 011, GENERAL) 100,000 0 52705 SHADE STRUCTURE INSTALLATION (FUND 024, PARK FAC) 0 317,000 53601 PARK AND FACILITY SECURITY CAMERA INSTALLATIONS (FUND 030, GRANTS) 430,000 440,000 53602 ENERGY EFFICIENCY UPGRADES (FUND 030, GRANTS) 80,275 0 53603 COUNCIL CHAMBER IMPROVEMENTS (FUND 040, PEG) 1,050,000 0 47250 CITY HALL IMPROVEMENTS 10,000 (FUND 011, GENERAL) 10,000 0 53604 CITY HALL EXTERIOR IMPROVEMENTS 49,081 (FUND 011, GENERAL) 50,000 300,000 53605 CITY HALL INTERIOR IMPROVEMENTS 200,000 (FUND 011, GENERAL) 200,000 1,500,000 53701 CITY HALL FLOORING RECARPET (FUND 011, GENERAL) 0 85,000
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 390 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: XXX VARIOUS XXX-XXXXX-9000
DEPT: 9000 CAPITAL PROJECTS 2023-2024
See 5-Year CIP for additional project information CARRYOVER 2025-2026 2026-2027 53606 CITY YARD ELECTRIC CHARGING STATIONS (FUND 030, GRANTS) 150,000 75,000 53607 PUBLIC SAFETY FACILITY 2,886,184 (FUND 011, GENERAL) 250,000 7,000,000 Note: Additional $3M is needed to complete the project per 5-Year CIP 53702 THE MAYNE EVENT CENTER FLOORING REPLACEMENT (FUND 011, GENERAL) 0 50,000 53703 BELMONT KIOSK RESTROOM RENOVATION (FUND 011, GENERAL) 0 50,000 54601 STORMWATER MANAGEMENT PROJECTS 500,000 (FUND 320, MEASURE W) 250,000 250,000 54602 PERVIOUS PAVEMENT INSTALLATION (FUND 320, MEASURE W) 700,000 0 54702 STORMDRAIN IMPROVEMENTS (FUND 320, MEASURE W) 0 700,000 47013 STORMWATER CAPTURE / SIMMS PARK
12,375,650 (FUND 320, MEASURE W) 12,375,650 0
53609 TOWN CENTER PLAZA UPGRADES (FUND 900, CDBG) 100,000 0 53609 BELMONT RIGHT OF WAY IMPROVEMENTS (FUND 900, CDBG) 407,553 0
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 391 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
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DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 392 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
TRANSFERS OUT
Department Description
DEPT. 2021-2022 2022-2023 2023-2024 2024-2025 2026-2027 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED 9999 Transfers Out 21,506,723 26,234,466 4,434,633 4,131,644 3,442,867 3,145,551 The routine, recurring or one-time transfers of resources between funds of the City are accounted for in this Department. Transfers are typically made to reimburse/finance the services or projects of the recipient Funds. 21,506,723
26,234,466
4,434,633 4,131,644 3,442,867 3,145,551
0 5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
OPERATING TRANSFERS OUT
(EXPENDITURE/APPROPRIATION TREND)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 393 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
FUND: XXX VARIOUS XXX-XXXXX-9999
DEPT: 9999 TRANSFERS OUT
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED 49000 GENERAL FUND 12,116,410 5,718,869 2,008,221 1,863,746 1,138,617 805,343 F010 (TO VARIOUS FUNDS)
49000 TRANSPORTATION (PROP A) FUND 916,041 820,652 823,070 820,648 819,950 818,908 F100 (TO 2018 COPS DEBT SERV FUND)
49000 PROPOSITION C FUND 0 2,070 0 3,000 3,000 3,000
F135 (TO 2018 COPS DEBT SERV FUND)
49000 STATE GAS TAX FUND 1,096,196 1,262,500 1,402,759 1,443,500 1,480,500 1,517,500 F140 (TO GENERAL FUND)
49000 MUNICIPAL WATER SYSTEM FUND 0 13,501,962 0 0 0 0
49800 (TO PUBLIC PROJECTS FUND,
GENERAL FUND, ETC.)
F310, F311, F312, F313
49030 MUNICIPAL WATER SYSTEM FUND 145,183 83,833 0 0 0 0 F312 (TO BFA DS FUND; REFLECTS
INTEREST ONLY; PRINCIPAL ADD'L)
49000 MEASURE W FUND 0 0 199,981 0 0 0
F320 (TO GENERAL FUND)
49000 CASP FUND 816 818 602 750 800 800
F602 (TO GENERAL FUND)
49000 ARPA FUND 7,232,077 4,843,762 0 0 0 0
F920 (TO GENERAL FUND)
TOTAL 21,506,723 26,234,466 4,434,633 4,131,644 3,442,867 3,145,551 2025-2026 2026-2027
PROPOSED PROPOSED
General Fund 1,138,617 805,343
Prop A/C 822,950 821,908
State Gas Tax 1,480,500 1,517,500
CASp 800 800
TOTAL 3,442,867 3,145,551
Note: Chart may not total 100% due to rounding.
General Fund
29.5%
Prop A/C
25.0%
State Gas
Tax
45.5%
CASp
0.0%
OPERATING TRANSFERS OUT
(FUNDING SOURCES)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 394 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
BUDGET ANALYSIS
FUND: XXX VARIOUS XXX-XXXXX-9999
DEPT: 9999 TRANSFERS OUT
2025-2026 2026-2027
GENERAL FUND (Fund 010):
1,138,617 805,343
Provides for:
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
A. BPFC Lease Financing 230,500 230,500 230,500 230,501 230,501 230,501 B. General Capital Projects 870,000 500,000 1,150,000 270,000 0 0 C. Economic Development Fund 240,000 240,000 500,000 500,000 0 0 D. Building and Safety * 0 115,500 0 641,467 555,128 195,216 E. Parking District 979 6,696 23,248 17,000 30,284 33,012 F. Bellflower Financing Authority 1,873 490 1,770 871 3,711 3,440 G. CDBG Fund 22,914 22,466 102,703 203,907 230,428 251,076 H. HOME Fund 0 0 0 0 88,565 92,098
With savings from ARPA funding:
I. General Capital Projects 10,217,144 3,398,218 0 0 0 0 J. Economic Development Fund 533,000 1,205,000 0 0 0 0
12,116,410 5,718,870 2,008,221 1,863,746 1,138,617 805,343 A. Principal and interest payments on the 2015/2021 Financing Agreement with Bank of America/Capital One B. Capital projects funded with the General Fund resources C. Funding for various economic development projects/programs D. General support services provided by the Building and Safety Fund * $115,500 transfer in 2022-23 for online permitting & plan submittal software (with savings from ARPA funding) E. Parking District No. 1 maintenance costs in excess of annual special assessment F. To eliminate BFA Fund cash deficit
G. CDBG program and admin costs in excess of CDBG funding and cap H. HOME program and admin costs in excess of HOME funding I. Capital projects funded with savings realized through ARPA funding J. Economic Development programs funded with savings realized through ARPA funding TRANSPORTATION (Fund 100):819,950 818,908
PROPOSITION C (Fund 135):3,000 3,000
Debt service on 2018/2021 Transportation COPS (Regional Transit Center and Parking Structure) STATE GAS TAX (Fund 140):1,480,500 1,517,500
To reimburse the General Fund for qualified street improvements and maintenance costs CERTIFIED ACCESS SPECIALIST - CASP (Fund 602):800 800
To reimburse the General Fund for administrative costs
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 395 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
(This page intentionally left blank)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 396 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
LIST OF FUNDS
GENERAL GOVERNMENT FUND
010 General Fund
SPECIAL REVENUE FUNDS
013 DOT Highway Relinquishment Fund
015 TDA Article 3 Bikeway Fund
020 Public Arts Fund
022 Public Facilities Fund
024 Park Facilities Fund
035 Drug Forfeiture Fund
037 Drug Education/Rehabilitation Fund
040 Public, Educational, and Governmental Access Channels (PEG) Fund 050 Supplemental Law Enforcement Services (State)
100 Proposition A Fund
101 Transportation Bond Projects Fund
115 Measure M Fund
120 Transportation Services (COG Position)
125 Measure R Fund
135 Proposition C Fund
140 State Gas Tax Fund
150 Air Quality Management District Fund
230 Sewer Reconstruction Fund
320 Measure W Fund
540 GIS Update Fund
542 General Plan/Zoning Ordinance Update Fund
600 Building and Safety
602 CASp Certification and Training Fund
920 ARPA SLFRP Fund
944 Parking District No. 1 Fund
974 Low and Moderate Income Housing Asset Fund
DEBT SERVICE FUNDS
700 Debt Service Fund - Bellflower Public Facilities Corporation 710 Debt Service Fund - Bellflower Financing Authority
720 Debt Service Fund / Transportation COPS - Bellflower Financing Authority
CAPITAL PROJECTS FUNDS
011 General Capital Projects Fund
012 Public Projects Fund
030 Grant Projects Fund
070 Measure A Fund
101 Transportation Bond Projects Fund
510 Economic Development Fund
900 Community Development Block Grant Fund
910 HOME Fund
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA1 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
LIST OF FUNDS
ENTERPRISE FUND
31X Municipal Water System (MWS)
311 MWS - City Administrative Costs
312 MWS - Capital Projects
313 MWS - Debt Service
314 MWS - Rate Stabilization and High Capacity Well Reserve
INTERNAL SERVICE FUND
530 Equipment Replacement Fund
AGENCY FUND
090 Agency Funds Held in Trust
GENERAL FIXED ASSETS ACCOUNT GROUP
800 General Fixed Assets Fund
GENERAL LONG-TERM DEBT ACCOUNT GROUP
850 General Long-Term Debt Fund
(Continued)
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA2 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
LIST OF DEPARTMENTS
Dept.
No. Department Description
1000 City Council
1010 Communications and Marketing
1012 Special Events
1020 Parks and Recreation Commission
1030 Planning Commission
1032 Town Center Design Review Committee
1050 Municipal Water Commission
1060 Temporary Utility Users Tax Oversight Board
1100 City Administration
1200 City Clerk
1210 Election
1300 Finance
1350 Personnel/Risk Management
1400 City Attorney
2000 Public Safety Administration
2050 Crossing Guards
2150 Supplemental Law Enforcement Services (State)
2200 Sheriff
2230 Support Services
2400 Emergency Management
2500 Drug Forfeiture
3000 Public Works Administration
3100 Street Maintenance
3101 Measure M - Street Maintenance
3102 Measure R - Street Maintenance
3105 Stormwater Management
3160 Lighting and Landscaping
3410 Parking District No. 1
3420 Air Quality Management District - Operating and Capital 3500 Proposition A Administration
3510 Dial-A-Ride / Fixed Route Transit System
3520 Special Events Vehicle Maintenance
3530 Public Safety Commission & Public Safety Review Committee 3540 Long Beach Transit Project
3560 Transit Facilities Maintenance
3600 Proposition C Operating
3610 Internet Publishing
3620 Bus Stop/Shelter Maintenance
3650 Proposition C Administration
3700 Measure R Operating
3900 Maintenance
3910 Bike Trail Maintenance
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA3 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
LIST OF DEPARTMENTS
(Continued)
Dept.
No. Department Description
4000 Economic Development Administration
4002 Economic Development - Programs
4100 Planning
4105 Code Enforcement - General Fund
4110 Los Angeles County Contract Services
4120 Building and Safety
4122 CASp Certification and Training
4130 GIS Update
4132 General Plan/Zoning Ordinance Update
4150 Community Development Block Grant (CDBG) General Administration 4152 CDBG Code Enforcement
4155 CDBG Program Activities
4210 HOME Administration
4215 HOME Program Activities
4250 Cultural Arts Programs
4300 Farmers Market
5000 Parks and Recreation Administration
5010 Simms Park
5011 Thompson Park
5012 Caruthers Park
5013 Bellflower Aquatic Center
5015 Civic Center Auditorium
5016 City School Recreation Program
5017 Youth/Teen Programs
5019 Batting Cages
5020 Preschool Program
5021 Share / Special "K"
5022 Volunteer Center
5500 Debt Service - Bellflower Public Facilities Corporation 5520 Debt Service - Section 108 Loan
5530 Debt Service - Bellflower Financing Authority
5540 Debt Service - Transportation COPS
6010 Municipal Water System
6020 Measure W - Administration / Operating
6022 Caruthers Park Stormwater Capture System
7320 Low and Moderate Income Housing Asset Fund Administration 7322 Low and Moderate Income Housing Asset Fund Program Activities 8000 Non-Departmental
9000 Capital Projects - City
9500 Equipment Replacement
9999 Transfers Out
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA4 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
EXPLANATION OF FUND DESIGNATIONS
The word Fund, as used here, designates a separate bookkeeping or fiscal entity.
GENERAL FUND
010 General Fund
The general operations of the City are charged to this fund. All revenues which by law do not have to be placed in a separate fund are deposited in the General Fund. Since this fund embraces more activities than any other fund, it is affected more by the budget than any other fund. All expenditures are made pursuant to appropriations which lapse annually.
SPECIAL REVENUE FUNDS
013 DOT Highway Relinquishment Fund
Accounts for $4.5 million received from Caltrans in exchange for the City’s acceptance of Caltrans' relinquishment of SR-19, Lakewood Boulevard.
015 TDA Article 3 Bikeway Fund
Monies received from the State's apportionment of State gas tax revenues for the construction of bikeways and pedestrian walkways are accounted for in this fund. 020 Public Arts Fund
Accounts for the fees collected from certain capital improvement and development projects. The intent of the Public Arts Fund is to promote the visual arts in the City of Bellflower by creating a collection of permanent outdoor art work by recognized artists throughout the City, to be of public benefit, and to present the community with a variety of art work styles and themes, all of the highest possible quality. 022 Public Facilities Fund
Accounts for the fees collected from certain capital improvement and development projects to pay for the cost of increased services and the facilities expansion needs arising from these projects. 024 Park Facilities Fund
Fees collected from certain capital improvement and development projects to pay for the cost of increased parkland needs from these projects.
035 Drug Forfeiture Fund
Revenues that are disbursed by the County relating to drug offenses are accounted for in this fund.
Expenditures of these revenues are restricted to law enforcement. 037 Drug Education/Rehabilitation Fund
Accounts for contributions made by cannabis permit holders annually for drug education and rehabilitation programs per City Council Resolution No. 18-05.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA5 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
EXPLANATION OF FUND DESIGNATIONS
(Continued)
SPECIAL REVENUE FUNDS (Continued):
040 Public, Educational, and Governmental Access Channels (PEG) Fund A 1% fee collected on cable TV and other video subscription services to fund the purchase and acquisition of capital equipment and facilities necessary to program and broadcast PEG events on certain designated cable channels.
050 Supplemental Law Enforcement Services (State)
C.O.P.S. Grant received for use for front line law enforcement services pursuant to Assembly Bill 3229.
The funds must supplement and not supplant existing law enforcement funding. 100 Proposition A Fund
Monies received from the half-cent sales tax authorized under Proposition A are receipted and expended from this fund. The use of the fund is restricted to providing transportation services. 101 Transportation Bond Projects Fund
Accounts for the project costs related to the Transportation Certificates of Participation (COPS). The net bond proceeds will be used to construct a multi-level park-and-ride structure with 278 parking spaces. The structure will serve transit riders at the future multi-modal Regional Transit Center in downtown Bellflower. 115 Measure M Fund
Accounts for the Measure M revenue, a retail transactions and use tax at the rate of 0.5% within Los Angeles County. The Sales Tax will increase to 1% on July 1, 2039, when the Measure R tax of 0.5% expires.
Measure M Sales Tax has no expiration date.
Measure M revenue will be used to meet the goals of improving freeway traffic flow; accelerating rail construction and building rail lines; enhancing local regional and express bus service, bike and pedestrian connections; improving transportation system connectivity, streets and intersections; addressing transit and highway safety; providing more accessibility, convenience, and affordability of transportation for seniors, students and the disabled; and incorporating modern technology in the transportation system. 120 Transportation Services (COG Position)
City costs reimbursed by the Gateway Cities Council of Governments for the position of Special Assistant to the City Manager who provides special transportation related services. 125 Measure R Fund
Approved by voters in November 2008, Measure R, a half-cent sales tax effective July 1, 2009 for Los Angeles County, is estimated to generate $40 billion for traffic relief and transportation upgrades throughout the county over the next 30 years - funding new rail and bus rapid transit projects, commuter rail improvements, Metro Rail system improvements, highway projects, improved countywide and local bus operations and local city sponsored transportation improvements.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA6 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
EXPLANATION OF FUND DESIGNATIONS
(Continued)
SPECIAL REVENUE FUNDS (Continued):
135 Proposition C Fund
This Fund receipts and disburses sales tax collected as a result of the passage of Proposition C by the electorate. The funds are to be utilized to make transportation improvements including certain street maintenance.
140 State Gas Tax Fund
State Street and Highway Code Sections 2105, 2106, 2107 and 2107.5 provide apportionment of certain monies from the State Highway Fund between the cities and counties; the City shares in proportion to its population. These funds must be used exclusively for the purposes of extensive maintenance, right- of-way, or construction of streets which are major thoroughfares or collector streets. 150 Air Quality Management District Fund
These fees are collected through the vehicle registration process and are distributed by the State. Funds are restricted to vehicle emission reduction projects.
230 Sewer Reconstruction Fund
This Fund was established to collect revenue from developers of projects over 5,000 square feet to reconstruct sewer lines as needed.
320 Measure W Fund
This Fund accounts for expenditures related to Measure W, Safe, Clean Water Program (SCWP). 540 GIS Update Fund
This Fund accounts for the fees collected for the GIS updates and related expenditures. 542 General Plan/Zoning Ordinance Update Fund
This Fund accounts for the fees collected for the General Plan/Zoning Ordinance updates and related expenditures.
600 Building and Safety
This Fund accounts for revenues and expenditures of the City's building and safety operation. 602 CASp Certification and Training Fund
Accounts for revenue received to increase disability access and compliance with construction-related accessibility requirements in addition to supporting CASp. 920 ARPA SLFRP Fund
Federal American Rescue Plan Act funding for state and local governments for COVID-19 related programs, expenditures, and revenue losses.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA7 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
EXPLANATION OF FUND DESIGNATIONS
(Continued)
SPECIAL REVENUE FUNDS (Continued):
944 Parking District No. 1 Fund
Property tax levied and collected by Los Angeles County Assessor on property along the west side of Bellflower Boulevard between Mayne and Flower Streets for maintenance of Parking District No. 1. 974 Low and Moderate Income Housing Asset Fund
A Fund created pursuant to AB 1484 to account for the Dissolved Redevelopment Agency's low and moderate income housing assets and obligations and related activities.
DEBT SERVICE FUNDS
700 Debt Service Fund - Bellflower Public Facilities Corporation This Fund is used to account for the accumulation of resources (bond proceeds and lease revenue) for, and the payment of, interest and principal on the Corporation's long-term obligations. The Corporation's annual bond obligations are met with lease revenues received from the City. 710 Debt Service Fund - Bellflower Financing Authority
This Fund is used to account for the accumulation of resources (bond proceeds and lease revenue) for, and the payment of, interest and principal on the Authority's long-term obligations. The Authority's annual bond obligations are met with funds received from the Municipal Water System. 720 Debt Service Fund / Transportation COPS - Bellflower Financing Authority Accounts for debt service related to the Transportation Certificates of Participation (COPS). The COPS proceeds were used for the construction of a multi-level park-and-ride structure with approximately 300 parking spaces. The structure will serve transit riders at the future multi-modal Regional Transit Center in downtown Bellflower.
CAPITAL PROJECTS FUNDS
011 General Capital Projects Fund
This Fund is used to account for capital projects funded by the General Fund. 012 Public Projects Fund
Accounts for the net proceeds from the sale of the Municipal Water System allocated for capital projects designed to attract new businesses, retain existing businesses, and create new community recreation facilities pursuant to Resolution No. 16-53.
030 Grant Projects Fund
This Fund is used to account for capital projects funded by inter-governmental or private grants. 070 Measure A Fund
This Fund is used to account for capital projects funded by Measure A park grants.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA8 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
EXPLANATION OF FUND DESIGNATIONS
(Continued)
CAPITAL PROJECTS FUNDS (Continued):
510 Economic Development Fund
Accounts for the funds transferred from the General Fund for the Council-authorized capital projects and economic development projects.
900 Community Development Block Grant Fund
This Fund receipts and expends Federal funds and program revenue for rehabilitation projects (commercial, multi-family, and single-family), economic development, code enforcement, public services, and infrastructure improvements to benefit low and moderate income families. 910 HOME Fund
This Fund accounts for Federal funds expended on low and moderate income housing.
ENTERPRISE FUND
311 MWS - City Administrative Costs 31X Municipal Water System (MWS) 312 MWS - Capital Projects
313 MWS - Debt Service
314 MWS - Rate Stabilization and High Capacity Well Reserve This fund accounts for revenues and expenditures related to the water utility operation. Various balances are restricted to maintenance, operation, depreciation, capital outlay and debt service related to MWS.
INTERNAL SERVICE FUND
530 Equipment Replacement Fund
This Fund accounts for the financing of vehicles and equipment provided to other departments on a continuing basis where the costs are recovered by user charges.
AGENCY FUND
090 Agency Funds Held in Trust
This Fund receives deposits from Bellflower residents who plan to damage sidewalks to access utilities.
These funds are either returned when the sidewalks are repaired by the City residents or expended by the City to perform the necessary repairs.
GENERAL FIXED ASSETS ACCOUNT GROUP
800 General Fixed Assets Fund
This Fund accounts for fixed assets of the City that are used in the performance of general government functions.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA9 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
EXPLANATION OF FUND DESIGNATIONS
(Continued)
GENERAL LONG-TERM DEBT ACCOUNT GROUP
850 General Long-Term Debt Fund
This Fund is used to account for the Bellflower Public Facilities Corporation's outstanding 1989 Refunding Serial Certificates of Participation, City's capital lease obligation and the City employees' compensation absences.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AA10 -4/16/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Accounting System - The set of records and procedures which are used to record, classify, and report information on the financial status and operations of an entity.
Accrual Basis Accounting - Under this accounting method transactions are recognized when they occur regardless of the timing of related cash receipts and disbursements.
Activity - Departmental efforts which contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget.
Ad Valorem Taxes - Commonly referred to as property taxes, are levied on both real and personal property according to the property's valuation and the tax rate.
Agency Funds - A fund used to account for assets heId by the City on behalf of individuals, private organizations, other governments or funds.
Air Quality Management District (AQMD) Fund - Used to account for revenues received from the South Coast Air Quality Management District restricted for the use of reducing air pollution.
Annual Budget - A budget applicable to a single fiscal year.
Appropriation - An authorization made by the City Council which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one year period.
Appropriation Ordinance - The official enactment by the City Council establishing the legal authority for the City officials to obligate and expend resources.
Assessed Valuation - The estimated value placed upon real and personal property by the County Assessor as the basis for levying property taxes.
Authorized Positions - Employee positions, which are authorized in the adopted budget, to be filled during the year.
Available (Undesignated) Fund Balance - This refers to the funds remaining from the prior year which are available for appropriation and expenditure in the current year.
Balance Sheet - A statement purporting to present the financial position of an entity by disclosing its assets, liabilities, and fund equities as of a specific date. Under varying circumstances, assets are carried at "lower of cost or market", "cost less allowance for depreciation", etc.
Base Budget - Ongoing expense for personnel, contractual services, and the replacement of supplies and equipment required to maintain service levels previously authorized by the City Council.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB1 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Bellflower Financing Authority (BFA) - The Corporation, which is a component unit of the City was organized on June 26, 2006 by the City of Bellflower and the Bellflower Redevelopment Agency pursuant to the Joint Exercise of Powers Act (California Government Code Sections 6500, et seq.) to provide the financing of public capital improvements and other projects for revitalization of the City.
Bellflower Public Facilities Corporation (BPFC) - The Corporation, which is a component unit of the City was organized on January 8, 1981 under the General Non-profit Corporation Law of the State of California solely for the purpose of providing financial assistance to the City to construct a civic center and auditorium complex and to make certain park improvements.
Bond (Debt Instrument) - A written promise to pay (debt) a specified sum of money (called principal or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specific capital expenditures.
Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
Budget - A plan of financial operation embodying an estimate of proposed expenditure for a given period (typically a fiscal year) and the proposed means of financing them (revenue estimates). The term is also sometimes used to denote the officially approved expenditure ceilings under which the City and its departments operate.
Budget Calendar - The schedule of key dates which a government follows in the preparation and adoption of the budget.
Budget Document - The official financial spending and resource plan submitted by the City Manager and adopted by the City Council explaining the approved budget to the public and City Council.
Budget Overview - A general discussion of the proposed budget presented in writing as a part of, or supplement to, the budget document. The budget overview section explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the City Manager.
Budgetary Basis - This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: Generally Accepted Accounting Principal (GAAP), cash, or modified accrual.
Budgetary Control - The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources.
Business License Fees - Revenue received from the issuance of business licenses in accordance with Chapter 5 of Bellflower Municipal Code. Anyone conducting business within the City is required to purchase the license.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB2 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Capital Assets - Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.
Capital Budget - A plan of proposed capital expenditures and the means of financing them. The capital budget is enacted as part of the City's consolidated budget which includes both operating and capital outlays, and is based on a capital improvement program (CIP).
Capital Improvements Program (CIP) - A plan for acquisition, expansion, or rehabilitation of capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government's long-term needs.
Capital Outlay - Expenditures which result in the acquisition of or additions to fixed assets. Examples include land, buildings, machinery and equipment and construction projects.
Capital Projects - Major construction, acquisition, or renovation activities which add value to government's physical assets or significantly increase their useful life. Also called capital improvements.
Capital Reserve - An account used to segregate a portion of the government's equity to be used for future capital program expenditures. The amount of capital reserve is roughly equal to the government's annual equipment depreciation and an amount identified as being needed for future capital acquisition.
Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased.
Charges for Services - Those charges levied to individuals or organizations for the use or consumption of services provided by the City.
Community Development Block Grant (CDBG) Fund - Used to account for revenues and expenditures relating to the City's Community Development Block Grant program. These funds are received from the Federal Department of Housing and Urban Development and must be expended exclusively on programs for low or moderate income individuals/families.
Annual Comprehensive Financial Report (ACFR) - The official financial report of the City. It includes an audit opinion as well as basic financial statements and supporting schedules necessary to demonstrate compliance with finance-related legal and contractual provisions.
Consumer Price Index (CPI) - A statistical description of price levels provided by the U. S.
Department of Labor. The index is used as a measure of the increase in the cost of living (i.e. economic inflation).
Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB3 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Contingent Liabilities - Items which may become liabilities of the City but are undetermined at a given date, such as pending lawsuits, unsettled disputed claims, unfilled purchase orders, and uncompleted contracts.
Contractual Services - Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements and professional consulting services.
Contributed Capital - Resources which are externally restricted for the acquisition or construction of capital assets. This category includes, but is not limited to, capital grants, residual equity transfers in and contributions from developers.
Cost-of-living Adjustment (COLA) - An increase in compensation based on the effect of inflation.
Cost Allocation - A fair and equitable methodology for identifying and distributing direct and indirect cost, from a service provider to the service consumer. In the City's case, the general fund is the service provider and the external funds are the service consumer.
Debt Service - Payment of interest and repayment of principal to holders of the City's debt instruments.
Debt Service Fund - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
Deficit - The excess of an entity's liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period.
Department - The basis organizational unit of government which is functionally unique in its delivery of services.
Depreciation - (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. (2) That portion of the cost of a capital asset which is charged as an expense during a particular period.
Development Fees - Those fees and charges generated by building, development and growth in a community. Included are building and street permits, development review fees, zoning, planning and subdivision fees.
Disbursement - The expenditure of monies from an account.
Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government's share of costs for Social Security and the various pension, medical, and life insurance plans.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB4 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Encumbrance - The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure.
Enterprise Fund - Used to account for City operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance them through user charges.
Entitlements - Payments to which local governmental units are entitled, pursuant to an allocation formula determined by the agency providing the monies, usually the state or the federal government.
Equipment Replacement Reserve Fund - This fund is used to account for the replacement of existing fixed assets as equipment machinery or building improvements become unserviceable or obsolete.
Expenditure - The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service or settling a loss.
Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges.
FEMA - Federal Emergency Management Agency.
Fiscal Policy - A government's policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed upon set of principles for the planning and programming of government budgets and their funding.
Fiscal Year - A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization.
Fixed Assets - Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.
Full-time Equivalent Position (FTE) - A unit of measurement used for the amount of time a position has been budgeted for in terms of the amount of time a regular full-time employee normally works in a year. For example, a full-time employee (1 FTE) is paid for 2,080 hours per year, while a part-time employee (.5 FTE) would work 1,040 hours per year.
Function - A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety).
Fund - An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB5 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Fund Accounting - System used by nonprofit organizations, particularly governments. Since there is no profit motive, accountability is measured instead of profitability. The main purpose is stewardship of financial resources received and expended in compliance with legal requirements.
Fund Balance - The excess of an entity's assets over its liabilities. A negative fund balance is sometimes called a deficit.
Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.
Gas Tax - The Gas Fund Tax is used to account for revenues and expenditures apportioned under the Streets and Highways Code of the State of California & Expenditures may be made for any street related purpose in the City's system of streets.
General Fund - The fund supported by taxes, fees, and other revenues that may be used for any lawful purpose. The general fund accounts for all financial resources except those required to be accounted for in another fund.
General Obligation (G.O.) Bond - When the City pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (G.O.) bonds. Sometimes the term is also used to refer to bonds which are to be repaid from taxes and other general revenues. In California, G.O. bonds must be authorized by public referenda with two-thirds voter approval.
Goal - A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless.
Grants - A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee.
Homeowners Exemption - This revenue is subvented to the City from the State based on the property tax revenue loss as a result of the $7,000 Homeowners Exemption Allowance for owner- occupied residence.
Hourly Employee - An employee who fills a temporary or short-term position. Such employees provide contingency staffing for government operations during peak workloads, or to address temporary staffing needs. Hourly employees are paid on a per-hour basis Indirect Cost - A cost necessary for the functioning of the organization as a whole but which cannot be directly assigned to one service.
Infrastructure - The physical assets of a government (e.g., streets, water, server, public buildings and parks).
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB6 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Interest and Rentals - Revenue derived from the use of property or money.
Interfund Payments - Expenditures made to other City funds for services rendered.
Interfund Revenues - Revenues earned for services provided to other City funds.
Interfund Transfers - The movement of monies between funds of the same governmental entity.
Intergovernmental Grant - A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the State and Federal governments. Grants are usually made for specified purposes.
Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.
Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as equipment maintenance and replacement charges, or insurance funded from a central pool.
Internal Service Fund - Funds used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City.
Investment - Securities and real estate purchased and held for the production of income in the form of interest, dividends, rentals or base payments.
LACMTA - Los Angeles County Metropolitan Transportation Authority.
Lapsing Appropriation - An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period any unexpected or unencumbered balance lapses or ends, unless otherwise provided by law.
Lease-Purchase Agreements - Contractual agreements which are termed "leases", but which in substance amount to purchase contracts.
Levy - To impose taxes for the support of government activities.
Liability - Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded at some future date. The term does not include encumbrances.
Licenses and Permits - Revenues earned by the issuance of licenses or permits levied in accordance with the benefits conferred by the license or permit.
Line-item Budget - A budget prepared along departmental lines that focuses on what is to be bought.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB7 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Long-term Debt - Debt with a maturity of more than one year after the date of issuance.
LLEBG - Local Law Enforcement Block Grant (Federal) funds law enforcement services.
Maturities - The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed.
Modified Accrual Basis - Under this accounting method, revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures for the most part are recognized when the related fund liability is incurred except for prepayments, accumulated employee leave and long-term debt. All governmental funds and expendable trust funds are accounted for using the modified accrual basis of accounting.
Net Budget - The legally adopted budget less all interfund transfers and interdepartmental charges.
NPDES (National Pollution Discharge Elimination System) - Permit system established by the U.S. Environmental Protection Agency to regulate discharge of treated sewage, storm water, and urban runoff.
Object of Expenditure - An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture.
Obligations - Amounts which a government may be legally required to meet out of its resources.
They include not only actual liabilities, but also encumbrances not yet paid.
OES - Office of Emergency Services.
Operating Budget - The operating budget is the primary means by which most of the financing of acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is required by law.
Operating Expenses - The cost for personnel, materials and equipment required for a department to function.
Operating Funds - Resources derived from recurring revenue sources used to finance ongoing operating expenditures and pay-as-you-go capital projects.
Operating Transfer - Routine or recurring transfers of assets between funds.
Other Charges - Expenditures that do not fit in other categories, such as insurance premiums and claims, and service/social program expenditures.
Other Revenues - Revenues from sources other than those specifically identified that are too immaterial in amount to justify the creation of new revenue account line items.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB8 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Overhead Charges - General Fund Overhead (Cost Allocation Program) charges are the recapturing of the cost of services provided to the other funds from the General Fund. These costs would include Personnel, Accounting, Payroll, Accounts Payable, Accounts Receivable, City Clerk, and general administration, utilities, maintenance, etc.
Pay-as-you-go Basis - A term used to describe a financial policy by which capitaI outlays are financed from current revenues rather than through borrowing.
PERS - Public Employees Retirement System provided for Public Safety personnel by the State of California.
Performance Indicators - Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs.
Performance Measure - Data collected to determine how effective or efficient a program is in achieving its objectives.
Personnel Benefits - Those benefits paid by the City as conditions of employment. Examples include insurance and retirement benefits.
Personnel Services - Items of expenditures in the operating budget for salaries and wages paid for services performed by City employees, the incidental fringe benefit cost associated with City employment, and amounts paid to outside firms, consultants, or individuals for contract personal services.
Personnel - Salaries and benefits paid to City employees. Included are items such as special duty pay, insurance, and retirement.
Prior-Year Encumbrances - Obligations from previous fiscal years in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.
Program - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.
Program Budget - A budget which allocates money to the functions or activities of a government rather than to specific items of cost or to specific departments.
Program Revenue (Income) - Revenues earned by a program, including fees for services, license and permit fees, and fines.
Program - Organizational units directed to attain specific purposes or objectives.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB9 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Property Tax Revenue - The property tax is imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property) located within the state. Property is assessed by the County Assessor, except for certain public utility properties which are assessed by the State Board of Equalization. The Board also oversees County assessment practices.
Proposition 218 - A statewide initiative passed by the voters of California on November 5, 1996. The initiative provided voters with the right to vote on new taxes. The passage of Proposition 218 also eliminated the City's Lighting & Landscape assessment district because assessments considered "general benefits" such as beach maintenance could not be assessed to property owners.
Rating - The creditworthiness of a City is evaluated by independent agencies.
RDA - Redevelopment Agency
Redevelopment - The planning, development, clearance, reconstruction, or rehabilitation, or any combination of these, of all or part of a survey area, and the provision of such residential, commercial, industrial, public, or other structures or spaces as may be appropriate or necessary in the interest of the general welfare, including recreational and other facilities incidental or appurtenant to them.
Reserve - An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose.
Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute.
Resources - Total dollars available for appropriations including estimated revenues, fund transfers, and beginning fund balances.
Revenue - Sources of income financing the operations of government.
Revenue Bond - This type of bond is backed only by the revenues from a specific enterprise or project, such as a hospital or toll road.
Revenue Estimate - A formal estimate of how much revenue will be earned from a specific revenue source for some future period; typically, a future fiscal year.
Secured Property Tax - This revenue source is derived from the property tax paid by City homeowners and businesses and is based upon the assessed value of land and structures. These are generally paid by property owners in two installments, December 10 and April 10.
Service Charges - Charges for specific services rendered.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB10 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Service Description - A description of the services or functions provided by each department or division.
Source of Revenue - Revenues are classified according to their source or point of origin.
Special Revenue Fund - Used to account for the proceeds of special revenue sources that are restricted by law (or administrative action) to expenditures for specific purposes.
State Gas Tax Fund - Accounts for all State Gas Tax related revenues and expenditures, including street repair, construction, and maintenance. State law requires that these funds be used exclusively for maintenance of the street and highway system.
Subventions - Revenues collected by the State which are allocated to the City on a formula basis. For example, motor vehicle and gasoline taxes.
Supplemental Appropriation - An additional appropriation made by the governing body after the budget year has started.
Supplemental Law Enforcement Services Fund (SLESF -COPS) - Used to account for the proceed of the State Grant that provides funds for additional law enforcement personnel.
Supplemental Requests - Programs and services which departments would like to have added (in priority order) over their target budget, or if revenue received is greater than anticipated.
Target Budget - Desirable expenditure levels provided to departments in developing the coming year's recommended budget. Based on the prior year's adopted budget, excluding one-time expenditures, projected revenues, and reserve requirements.
Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments.
Transfers In/Out - Amounts transferred from one fund to finance the services for the recipient fund.
Transient Occupancy Tax - This is a local tax of 9% on the room charges for transient housing.
Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered.
It is essentially the amount of money still available for future purposes.
Unit Cost - The cost required to produce a specific product or unit of service (e.g., the cost to purify one thousand gallons of water).
Unreserved Fund Balance - The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB11 -4/17/2025
CITY OF BELLFLOWER
OPERATING BUDGET
2025-2027
GLOSSARY OF TERMS AND ABBREVIATIONS
Unsecured Property Tax - The property tax on unsecured property such as business inventory or moveable equipment.
User Charges ( also known as User Fees ) - The payment of a fee for direct receipt of a public service by the party benefiting from the service.
Utilities - Expenditures for electrical and power services; gas and water services.
Utility Users Tax - This is a tax of 5% on the monthly billing of utility users (residential and/or commercial) within the City.
Working Cash - Excess of readily available assets over current liabilities. Or cash on hand equivalents which may be used to satisfy cash flow needs.
Yield - The rate earned on an investment based on the price paid.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - AB12 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
GOVERNING BODY
December 2024
December 2025
Ray Dunton
Chair
Sonny R. Santa Ines
Vice Chair
Dan Koops
Agency Member
Wendi Morse
Agency Member
Victor A. Sanchez
Agency Member
CONSOLIDATED OVERSIGHT BOARD
Los Angeles County 4th Supervisorial District
STAFF
Successor Agency
Oversight Board
Ryan C. Smoot
Executive Director
Jim DellaLonga
Executive Director
Mayra Ochiqui
Secretary
Mayra Ochiqui
Secretary
TABLE OF CONTENTS
Agency Description ....................................................................................................................................... 1 Summary of Enforceable Obligation Payments ............................................................................................ 1 Payments Pursuant to Recognized Obligation Payment Schedules (ROPS) ............................................. 2 Description of ROPS Items .......................................................................................................................... 3 Debt Service Schedules:
Taxable Tax Allocation Refunding Bonds, Series 2016 .................................................................. 4 Dietz Note Payable ......................................................................................................................... 5 Successor Agency Administrative Cost Allowance Budget ......................................................................... 6 List of Funds and Departments ..................................................................................................................... 8
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
Successor Agency Description
Enforceable Obligations Summary
ROPS 21-22 ROPS 22-23 ROPS 23-24 ROPS 24-25 ROPS 25-26 ROPS 26-27 Disbursed Disbursed Disbursed DOF Approved DOF Approved DOF Approved RPTTF 1,634,547 1,678,072 1,758,934 1,836,309 1,921,737 2,004,797 Admin Allowance 30,000 30,000 30,000 30,000 25,000 25,000 Total 1,664,547 1,708,072 1,788,934 1,866,309 1,946,737 2,029,797 On December 29, 2011, the California Supreme Court issued its opinion in the case of California Redevelopment Association, et al. v. Ana Matosantos, etc., et al., Case No. S196861, and upheld the validity of AB X1 26 – legislation that dissolves all redevelopment agencies – and invalidated AB X1 27 – legislation that would have allowed redevelopment agencies to continue in existence by making certain payments to the State. The result of this decision is all redevelopment agencies have been dissolved effective February 1, 2012.
AB 26 provides for each redevelopment agency’s assets and obligations to be transferred to a “successor agency.” The successor agency is the entity charged with performance of the redevelopment agency’s “enforceable obligations” (generally speaking, the obligations of the redevelopment agency as of June 28, 2011, when AB 26 was signed by the Governor) and with winding down the redevelopment agency’s affairs (e.g., projects, properties, enforceable obligations, etc.).
A city becomes the successor agency of its redevelopment agency automatically or it may affirmatively elect not to be the successor agency no later than January 13, 2012. By taking no affirmative action, the City of Bellflower became the Successor Agency of the Bellflower Redevelopment Agency.
On February 1, 2012, all assets, properties, contracts, leases, books and records, buildings and equipment of the dissolved Bellflower Redevelopment Agency have been transferred by operation of law to the City of Bellflower (Successor Agency), including cash and cash equivalents and amounts owed to the redevelopment agency as of February 1, 2012. 1,664,547 1,708,072 1,788,934 1,866,309 1,946,737 2,029,797 0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
Disbursed Disbursed Disbursed DOF Approved DOF Approved DOF Approved ROPS 21-22 ROPS 22-23 ROPS 23-24 ROPS 24-25 ROPS 25-26 ROPS 26-27
DISBURSEMENTS
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 1 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
RECOGNIZED OBLIGATION PAYMENT SCHEDULES (ROPS)
ACCT. ROPS 21-22 ROPS 22-23 ROPS 23-24 ROPS 24-25 ROPS 25-26 ROPS 26-27 NO. DESCRIPTION Disbursed Disbursed Disbursed DOF Approved DOF Approved DOF Approved REDEVELOPMENT OBLIGATION RETIREMENT FUND (RORF) RPTTF - 970-4XXXX-7300:
48242+ 2016 TABS - PRINCIPAL/INTEREST 485,618 485,859 479,285 485,407 501,656 501,371 43422 TRUSTEE FEES 1,900 1,900 1,900 2,100 2,100 2,100
48244+ DIETZ - PRINCIPAL/INTEREST 15,505 15,505 15,505 15,505 0 0 42068 HDL COREN & CONE 3,100 3,100 3,100 3,100 3,100 3,100 49060+ BELLFLOWER UNIF SCHOOL DIST 107,593 132,062 157,612 184,292 212,151 241,241 22010 CITY LOAN REPAYMENTS 1,020,831 1,039,646 1,101,532 1,145,905 1,202,730 1,256,985 1,634,547 1,678,072 1,758,934 1,836,309 1,921,737 2,004,797 ADMINISTRATIVE COST ALLOWANCE:30,000 30,000 30,000 30,000 25,000 25,000 (972-4XXXX-7310)
TOTAL RPTTF / ROPS TOTAL 1,664,547 1,708,072 1,788,934 1,866,309 1,946,737 2,029,797 ROPS A 1,847,659 1,933,087 2,016,147
ROPS B 18,650 13,650 13,650
TOTAL 1,866,309 1,946,737 2,029,797
Note: State DOF approved the Last and Final ROPS on 8/16/2018.
RPTTF FOR ENFORCEABLE
OBLIGATIONS
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 2 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
DESCRIPTION OF ROPS ITEMS
48242+ 2016 TABS - PRINCIPAL/INTEREST 501,656 501,371
Provides for semi-annual principal and interest payments to bondholders. 43422 TRUSTEE FEES 2,100 2,100
Provides for bond trustee administrative fees.
42068 HDL COREN & CONE 3,100 3,100
Provides for continuing disclosure and consulting services. 49060+ BELLFLOWER UNIFIED SCHOOL DISTRICT 212,151 241,241 Bellflower Unified School District is entitled to semiannual payments of $200,000 for 10 years beginning in fiscal year 2008-09. The District also receives SB 211 equivalent payments. 22010 CITY LOAN REPAYMENTS 1,202,730 1,256,985
Provides for principal and interest payments on the loans and cash advanced from the City's General Fund pursuant to a Cooperation Agreement.
4XXXX ADMINISTRATIVE COST ALLOWANCE: 25,000 25,000 Provides for the City's costs related to the administration of Successor Agency matters.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 3 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
TAXABLE TAX ALLOCATION REFUNDING BONDS (TABS), SERIES 2016
PRIVATE PLACEMENT
Original Issue: $5,750,000 Rating: Unrated Insurer: None Issue Date: 3/15/2016
Interest Rates: 4.95% Taxability of TAB
Federal - Taxable
Optional Redemption Date Prices California - Tax Exempt February 1, 2026 for 2027 or longer Par
maturities Security:Redevelopment Agency's Property Tax Increment Revenue
DEBT SERVICE Outstanding
Due Date Fiscal Year Principal Interest Total Int Total Bonds 3/15/2016 5,750,000
8/1/2016 2016-2017 107,525.00
2/1/2017 235,000 142,312.50 249,837.50 484,837.50 5,515,000 8/1/2017 2017-2018 136,496.25
2/1/2018 213,000 136,496.25 272,992.50 485,992.50 5,302,000 8/1/2018 2018-2019 131,224.50
2/1/2019 223,000 131,224.50 262,449.00 485,449.00 5,079,000 8/1/2019 2019-2020 125,705.25
2/1/2020 234,000 125,705.25 251,410.50 485,410.50 4,845,000 8/1/2020 2020-2021 119,913.75
2/1/2021 246,000 119,913.75 239,827.50 485,827.50 4,599,000 8/1/2021 2021-2022 113,825.25
2/1/2022 258,000 113,825.25 227,650.50 485,650.50 4,341,000 8/1/2022 2022-2023 107,439.75
2/1/2023 271,000 107,439.75 214,879.50 485,879.50 4,070,000 8/1/2023 2023-2024 100,732.50
2/1/2024 284,000 100,732.50 201,465.00 485,465.00 3,786,000 8/1/2024 2024-2025 93,703.50
2/1/2025 298,000 93,703.50 187,407.00 485,407.00 3,488,000 8/1/2025 2025-2026 86,328.00
2/1/2026 329,000 86,328.00 172,656.00 501,656.00 3,159,000 8/1/2026 2026-2027 78,185.25
2/1/2027 345,000 78,185.25 156,370.50 501,370.50 2,814,000 8/1/2027 2027-2028 69,646.50
2/1/2028 362,000 69,646.50 139,293.00 501,293.00 2,452,000 8/1/2028 2028-2029 60,687.00
2/1/2029 380,000 60,687.00 121,374.00 501,374.00 2,072,000 8/1/2029 2029-2030 51,282.00
2/1/2030 399,000 51,282.00 102,564.00 501,564.00 1,673,000 8/1/2030 2030-2031 41,406.75
2/1/2031 419,000 41,406.75 82,813.50 501,813.50 1,254,000 8/1/2031 2031-2032 31,036.50
2/1/2032 439,000 31,036.50 62,073.00 501,073.00 815,000 8/1/2032 2032-2033 20,171.25
2/1/2033 461,000 20,171.25 40,342.50 501,342.50 354,000 8/1/2033 2033-2034 8,761.50
2/1/2034 354,000 8,761.50 17,523.00 371,523.00 0
5,750,000 3,002,928.50 8,752,928.50
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 4 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
UNSECURED PROMISSORY NOTE - DIETZ
(PAID OFF ON 12/2/2024)
Note Amount: $210,717
Note Date: December 2, 2004
Interest Rate: 4%
Security: None
Background: Note issued in connection with the Agency's purchase of commercial property located at 9831 Belmont Street
DEBT SERVICE Outstanding
Due Date Fiscal Year Principal Interest Total Note
12/2/2004 210,717
12/2/2005 2005-2006 7,076 8,429 15,505 203,641 12/2/2006 2006-2007 7,359 8,146 15,505 196,282 12/2/2007 2007-2008 7,654 7,851 15,505 188,628 12/2/2008 2008-2009 7,960 7,545 15,505 180,668 12/2/2009 2009-2010 8,278 7,227 15,505 172,390 12/2/2010 2010-2011 8,609 6,896 15,505 163,781 12/2/2011 2011-2012 8,954 6,551 15,505 154,827 12/2/2012 2012-2013 9,312 6,193 15,505 145,515 12/2/2013 2013-2014 9,684 5,821 15,505 135,831 12/2/2014 2014-2015 10,072 5,433 15,505 125,759 12/2/2015 2015-2016 10,475 5,030 15,505 115,284 12/2/2016 2016-2017 10,894 4,611 15,505 104,390 12/2/2017 2017-2018 11,329 4,176 15,505 93,061 12/2/2018 2018-2019 11,782 3,722 15,504 81,279 12/2/2019 2019-2020 12,254 3,251 15,505 69,025 12/2/2020 2020-2021 12,744 2,761 15,505 56,281 12/2/2021 2021-2022 13,254 2,251 15,505 43,027 12/2/2022 2022-2023 13,784 1,721 15,505 29,243 12/2/2023 2023-2024 14,335 1,170 15,505 14,908 12/2/2024 2024-2025 14,908 596 15,504 0 210,717 99,381 310,098
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 5 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
FUND: 972 SUCCESSOR AGENCY ADMINISTRATION FUND 972-XXXXX-7310 DEPT: 7310 ADMINISTRATION
ACCT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL:
40100 PERMANENT EMPLOYEES 14,517 14,205 14,500 15,058 14,190 14,812 40400 TRANSPORTATION ALLOWANCE 313 319 316 294 294 294
40510 DEFERRED COMP. MATCH 607 605 624 602 567 592
40600 VACATION/SICK LEAVE REIMBURSEM 4 0 0 1,769 11,514 1,509 40800 MEDICAL/DENTAL OPT OUT 74 0 0 0 824 856
OPERATING EXPENSES:
43510 RETIREE MEDICAL INSURANCE 1,791 1,741 1,699 1,506 1,490 1,592 43511 MEDICARE 231 240 240 257 397 262
43512 OASDI 676 578 746 737 1,608 846
43513 MEDICAL INSURANCE 1,312 1,494 1,688 1,407 1,649 0 43514 DENTAL INSURANCE 149 127 100 84 144 149
43515 LIFE INSURANCE 39 41 47 38 41 42
43516 DISABILITY INSURANCE 112 111 138 116 112 117
43517 LIABILITY INSURANCE 127 121 67 151 89 69
43518 WORKERS' COMPENSATION 104 125 61 137 90 62
43524 PERS - CITY SHARE 5,056 2,175 5,247 4,646 2,820 1,473 43526 POBS / UAL 0 2,814 3,043 2,559 610 0
43528 VISION INSURANCE 26 23 20 16 23 24
45010 OVERHEAD AND OTHER COSTS 4,992 5,356 739 623 (11,462) 2,301 TOTAL 30,130 30,075 29,275 30,000 25,000 25,000
CASH BASIS ADJUSTMENT (130) (75) 725000
TOTAL - CASH BASIS 30,000 30,000 30,000 30,000 25,000 25,000
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 6 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
BUDGET ANALYSIS
FUND: 972 SUCCESSOR AGENCY ADMINISTRATION FUND 972-XXXXX-7310 DEPT: 7310 ADMINISTRATION
2025-2026 2026-2027
Under State law, Bellflower Successor Agency is allocated a maximum of $250,000 annually for its administrative costs. 40100 PERMANENT EMPLOYEES 14,190 14,812
Provides compensation for City staff working on the Successor Agency's matters.
Director of Finance/City Treasurer (7%)
40400 TRANSPORTATION ALLOWANCE 294 294
Provides reimbursement for use of personal vehicle while conducting Agency business. 40510 DEFERRED COMPENSATION MATCH 567 592
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT 11,514 1,509
Provides for an annual payout of sick and vacation leave hours. 43510 RETIREE MEDICAL INSURANCE 1,490 1,592
43511 MEDICARE 397 262
43512 OASDI 1,608 846
43513 MEDICAL INSURANCE 1,649 0
43514 DENTAL INSURANCE 144 149
43515 LIFE INSURANCE 41 42
43516 DISABILITY INSURANCE 112 117
43517 LIABILITY INSURANCE 89 69
43518 WORKERS' COMPENSATION 90 62
43524 PERS - CITY SHARE 2,820 1,473
43528 VISION INSURANCE 23 24
Employee benefits and payroll taxes.
45010 OVERHEAD AND OTHER COSTS (11,462) 2,301
Overhead and other administrative, operating and consulting services.
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 7 -4/17/2025
SUCCESSOR AGENCY TO THE
BELLFLOWER REDEVELOPMENT AGENCY
2025-2027
LIST OF FUNDS
TRUST FUNDS
970 Redevelopment Obligation Retirement Fund (RORF)
A Fund created pursuant to AB X1 26 to account for the funds received from the Redevelopment Property Tax Trust Fund (RPTTF) and the use of the RPTTF funds to make approved enforceable obligation payments. 972 Successor Agency Administration Fund
This Fund accounts for the administrative costs funded with RPTTF funds. 956 Bellflower Unified School District (BUSD) Trust Fund This Fund accounts for funds held in trust on behalf of Bellflower Unified School District (BUSD) pursuant to a 2008 agreement.
LIST OF DEPARTMENTS
Dept.
No. Department Description
7300 Redevelopment Obligation Retirement Fund (RORF)
7310 Successor Agency Administration Fund
DEPARTMENT OF FINANCE
CITY OF BELLFLOWER, CALIFORNIA - 8 -4/17/2025