Bellflower City Council
June 9, 2025

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TO: Honorable Mayor and Members of the City Council
ATTENTION: Ryan Smoot, City Manager
FROM: Tae Rhee, Director of Finance/City Treasurer
Anna Garan, Finance Manager
SUBJECT:

Consideration and possible action to adopt Resolution No. 25-23 — A Resolution adopting the Operating Budget for fiscal years 2025-2027 including the Capital Improvement Budget; and approve the Five -Year Capital Improvement Plan
DATE: June 9, 2025

EXECUTIVE SUMMARY
The City Council held three public meetings on April 21, April 29 and May 12, 2025, to review the Proposed Fiscal Year 2025-2027 Operating Budget. The Proposed Budget, as presented for adoption, includes all adjustments that were discussed and approved by the Council for incorporation in the budget. As part of the budget adoption, the related Budget, Financial, Debt and Administrative Policies and Investment Policy are also included in the Budget Resolution as attachments. Significant new and revised items included in the budget resolution and policies, as reflected in the budget if applicable, are as follows:
• Transfer all unclaimed monies related to the Substation lease, escheated to the City's General Fund, to the General Projects Fund for the construction of a new Public Safety Facility beginning in Fiscal Year 2024-2025. • General Fund Surplus Policy. Starting in Fiscal Year 2024-2025, actual annual General Fund operating surplus in excess of $2 million will be allocated: 50% to the General Fund Property Acquisition Reserve (with minimum allocations of $1M in FY 2025-2026 and $500K in FY 2026-2027) and 50% to the General Projects Fund for capital projects.
• The Consumer Price Index ("CPI") month used for budgetary adjustment limits has been changed from May to April to be consistent with the Bellflower Municipal Code Contracting and Purchasing policies.

Staff Report — Adopt 2025-2027 Operating Budget and Policies June 9, 2025

RECOMMENDATION TO CITY COUNCIL
1) Adopt Resolution No. 25-23; and
2) Approve the Five -Year Capital Improvement Plan; or
3) Alternatively, discuss and take other action related to this item.

FISCAL IMPACT
The total City appropriations, excluding transfers, are $121.4 million and $98.0 million for fiscal years 2025-2026 and 2026-2027, respectively. The total General Fund appropriations including transfers are $53.9 million and $55.6 million. The CIP appropriations are $52.4 million and $25.6 million. The Successor Agency administrative cost appropriations are $25,000 annually.

ATTACHMENTS
Budget in Brief 3
Resolution No. 25-23 9
Budget, Financial, Debt and Administrative Policies 13
Debt Management Policy 24
Investment Policy 41
Proposed Fiscal Year 2025-2027 Operating Budget with Five -Year Capital Improvement Plan Separate Binder
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2025-2027 Budget in Brief
Finance Department
June 9, 2025
Honorable Mayor, Members of the City Council, and Citizens of the City of Bellflower:

We are pleased to present the City of Bellflower's balanced biennial Operating Budget and Capital Improvement Plan (CIP) for fiscal years 2025-2027. Guided by the City's first -ever Council -adopted Strategic Plan, this budget reflects the City Council's priorities and incorporates valuable community input to allocate resources that support Bellflower's vision of a vibrant, safe, and connected city.

The budget development process was transparent and included three special public budget meetings held on April 21, April 29, and May 12, 2025. During these meetings, the City Council reviewed the Management's Proposed Budget and CIP and provided direction and certain changes to the Proposed Budget to ensure better alignment with the strategic priorities. The updated Proposed Budget, which incorporates the Council's revisions, is hereby presented for adoption at the regular City Council meeting on June 9, 2025.

The 2025-2027 Budget provides a comprehensive overview of the City's financial outlook, including personnel data, revenues, expenditures, appropriations, fund balances, existing indebtedness, departmental descriptions, major initiatives for the upcoming budget cycle, and highlights of accomplishments from the previous budget cycle. This budget also includes significant changes designed to advance the Strategic Plan's five overarching goals. Through the outlined major initiatives and specific action items for the next two fiscal years, the budget ensures Bellflower remains proactive in addressing the evolving needs of the community while strategically directing resources toward the City's most critical priorities.
• Enhancing Public Safety: Allocated resources support the creation of the Bellflower Enforcement and Safety Team (BEAST), a joint effort by Public Safety and Public Works staff in partnership with Southwest Patrol. The team will proactively inspect homeless encampments, offer resources, perform cleanups, and issue citations as needed. Additional funding facilitates the re-establishment of a Los Angeles County Sheriff's Department Motor Deputy, the deployment of license plate readers for parking enforcement, the implementation of gunshot detection technology, the replacement of City radios, and an update to the Local Hazard Mitigation Plan — all to enhance emergency readiness and improve public safety response.
• Increasing Community Engagement and Communication: Funding is allocated to strengthen public engagement through video, digital, and print media. One of the key investments in this budget is the creation of a Communications & Marketing Division that will centralize Citywide communications. This division will lead a comprehensive communications assessment and build on the success of the -A1 -
3 City of Bellflower 2025-2027 Budget in Brief
California Finance Department
Parks & Recreation brochure by expanding it into a new City News publication, which will include a fourth annual edition. Additional efforts include evaluating existing communication platforms and developing unified messaging to enhance outreach to schools, small businesses, and the broader community. • Continue Investing in a High -Performing and Efficient City Team: The budget focuses on building organizational capacity by investing in new full-time hires, including the creation of the BEAST Team, Public Works Roving Crew, Communications and Marketing Division, Advanced Planning Division, and other administrative support positions. Funding is provided for technological system updates, including upgrading the City's main financial software and making additional investments in existing technology to fully leverage its capabilities.

Additionally, the budget allocates funding for a classification and compensation study to keep staffing competitive and aligned with the City's goals and employees' job duties. Resources are also designated for strategic service contracts, reclassification of full-time positions, and increased part-time staffing to enhance productivity and meet operational needs. Together, these efforts ensure the City remains efficient, responsive, and well-equipped to deliver high -quality services.

The charts below summarize the authorized full-time staffing count, including specific full-time additions by fiscal year, as well as the approximate part-time staffing levels that contribute to these strategic investments.

City Manager's Office
City Clerk's Office
Finance
Public Safety
(including Code Enforcement)
Economic Development
Planning
Public Works
Parks and Recreation
Total Full -Time (Authorized)
2024-2025 2025-2026 2026-2027
6 6 6
3 4 4
7 7 7
14 15 16
5 5 6
7 9 10
37 42 42
10 12 13
89 100 104
Part -Time Positions
(Approximate Full -Time Equivalent) 50 58 61
Management Analyst I
Community Services Officer I
Senior Planner
Assistant Planner
Maintenance Crew Leader
2025-2026 2026-2027
1 1
-A2-
4 City of Bellflower 2025-2027 Budget in Brief
California Finance Department
2025-2026 2026-2027
Maintenance Worker I
Recreation Supervisor I
Administrative Assistant
Code Enforcement Inspector I
Economic Development Specialist I
Recreation Coordinator
Total Full -Time Addition
4 1
1 1
1 1
11 4
• Improving Quality of Life and Visual Appeal: With the addition and restructuring of the workforce in this budget cycle, more staff hours will be devoted to addressing both developed and undeveloped vacant properties throughout the City and enhancing the City's standards for both public and private property maintenance.

One key initiative supporting this effort is the formation of the Public Works Roving Crew, which will improve maintenance quality in parks and other public spaces, complemented by increased funding for expanded contractual maintenance services. The budget also allocates resources to begin implementing recommendations from the Parks & Recreation Master Plan. This includes expanding community events into non-traditional locations to strengthen neighborhood connections and promote greater civic engagement. Additional resources are also aimed at attracting young families and supporting broader economic development goals. These priorities are further reinforced in the City's Capital Improvement Plan, which details significant investments across four major infrastructure categories over the next two fiscal years, totaling approximately $52.4 million in 2025-26 and $25.6 million in 2026-27.

Parks and Playgrounds
Streets, Sidewalks, and Traffic
Infrastructure Enhancements
City Facilities
Stormwater Projects
Total Capital Projects
2025-2026 2026-2027
$ 16,202,466
19,592,286
3,287,593
13,325,650
$ 3,467,000
11,161,500
10,000,000
950,000
$ 52,407,995 $ 25,578,500
Among the notable projects included in these investments are various street improvements throughout the City totaling $22.6 million; the Stormwater Capture Project at Simms Park estimated at $12.4 million; The Oak Center (youth and senior center) budgeted at $12 million; and the Public Safety Facility with an initial budget of $7.3 million in this budget cycle ($10.3 million total estimated construction cost).
• Strengthening Economic Development: In addition to quality -of -life improvements and infrastructure investments, the City has allocated funding and staffing resources to bolster economic development projects. These efforts include -A3-
5 City of Bellflower 2025-2027 Budget in Brief
California Finance Department
revisiting cannabis policy and licensing, updating the City's General Plan, activating City -owned properties for community benefit, and pursuing strategic property acquisitions. To further advance this objective, a General Fund Surplus Policy is included in the budget resolution, directing allocation of actual annual General Fund surplus in excess of $2 million as follows: 50% to the General Fund Property Acquisition Reserve —with a minimum funding of $1 million in FY 2025-26 and $500 thousand in FY 2026-27 designated for future property acquisitions and developer loans —and 50% toward future General Fund capital projects. Through continued investment and active encouragement of development initiatives, the City Council remains committed to fostering economic growth in Bellflower.

All these strategic initiatives demonstrate how the City is aligning its priorities with targeted investments to address current and future community needs. To support these efforts, the 2025-2027 Budget outlines a detailed financial plan that spans both operating and capital expenditures across multiple fund types, including the General Fund, Special Revenue Funds, Capital Projects Funds, Debt Service Funds, and IT and Equipment Replacement Fund.

The City's total appropriations, excluding transfers, are $121.4 million and $98.0 million for fiscal years 2025-26 and 2026-27, respectively. The agreements with the labor groups for fiscal years 2025-2027 are still pending; therefore, salaries and benefits are based on estimates and certain assumptions. The following are the appropriations for the three fiscal years from 2024-25 to 2026-27.
2024-25 2025-26 2026-27
Budget Proposed Budget Proposed Budget
Legislative,
Administrative, General
Public Safety
Economic Development
Planning
Public Works
Parks and Recreation
Capital Projects
Debt Service
IT & Eq. Replacement
Subtotal, excl. Transf.

Transfers
Total
$ 8,959,555
20,701,048
7,545,498
4,455,356
14,187,733
5,849,199
63,608,667
2,604,149
907,078
$ 10,520,586
21,805,315
4,103,622
5,234,782
16,613,609
7,137,234
52,407,995
2,066,615
1,550,904
$ 10,935,570
22,088,771
6,079,231
5,003,085
16,980,618
7,718,643
25,578,500
2,067,379
1,536,888
128,818,283
4,131,644
121,440,662
3,442,867
97,988,685
3,145,551
$ 132,949,927
$ 124,883,529 $ 101,134,236
Following the overview of citywide appropriations and capital investments, a closer look at the General Fund, the City's primary operating fund, provides a valuable indicator of the City's overall financial health.
-A4-
6 City of Bellflower 2025-2027 Budget in Brief
California Finance Department
The 2025-2027 Budget projects General Fund surpluses of $1.2 million and $744 thousand for fiscal years 2025-26 and 2026-27, respectively, reflecting continuing fiscal stability. The budgeted surplus for fiscal year 2024-25 is $3.3 million.

The preceding four fiscal years from 2020-21 to 2023-24 mark the best financially performing period in Bellflower's history with the actual surpluses of $6.4 million, $6.2 million, $13.5 million, and $11.6 million, respectively. Actual surpluses are generally higher than the budgeted surpluses due to conservative budgeting practices.

The total General Fund budgeted revenues and transfers in are $55.1 million and $56.3 million for fiscal years 2025-26 and 2026-27, respectively, while total General Fund appropriations and transfers out are $53.9 million and $55.6 million for the same periods. Although revenues are projected to grow modestly over the next two fiscal years, the rate of expenditure budget growth outpaces these increases, resulting in lower surpluses.

The following chart shows the General Fund's available fund balances and growth in investments towards property acquisitions and a developer loan for development opportunities from fiscal year 2007-08 through the end of the proposed budget period of 2026-27 (amounts below are expressed in millions).

Available General Fund Reserve
(From 2007-08 to 2026-27 Proposed Budget)
$70
Currently $5M: Property Held for Development/Resale ($3.8M) & City Ventures Loan ($1.2M)
$60 $5.0 $6.0 $6.5
$2.5M City Ventures Loan out of Available GF Reserve
$5.0$2.5$2.5$2.5
$50 Unassigned General Fund Reserve
$5.0
$40 $8M / $10M Contingency Reserve
$30 $1.9 $42.4$43.4$43.7 $43.3
$1.8 $33.2
$20 $22.9
$2.3 $16.0
$9.4 $2.2 $2.9 $2.9
$10 $7.2$7.1 $7.7$6.4 $6.6$6.6$4.4 $5.3$3.9$4.2$5.3$7.9 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $10.0$10.0$10.0$10.0$10.0 $-
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7 City of Bellflower 2025-2027 Budget in Brief
California Finance Department
Notes: 1) Property held for resale or development includes the former MPower property ($2.0 million), former BOW property ($1.7 million), and 9443 Artesia Blvd. property ($175,000). The City also provided a developer loan of $3.7 million to City Ventures, of which $1.2 million was funded from the $5.0 million Property Acquisition Reserve Fund, and the remaining balance of $2.5 million was funded from other General Fund resources. As mentioned earlier, the budget resolution includes a General Fund Surplus Policy to replenish available cash for future property acquisitions, increasing the total Property Acquisition Reserve balance to a minimum of $6.0 million in FY 2025-26 and $6.5 million in FY 2026-27.
2) The available General Fund reserve excludes nonspendable General Fund balance (e.g., long-term advance receivable from Successor Agency, IRC Section 115 Trust Fund, and other long-term deposits).

In closing, the new budget proposes many exciting programs and projects that will enhance public safety, increase community engagement, improve City operations, elevate quality of life, and strengthen economic development. These efforts will help improve the lives of our residents, support local businesses, and strengthen the City's financial stability. Through the budget process and ongoing collaboration with residents and businesses, we believe these initiatives will advance the City Council's vision for Bellflower, making it a better place to live, work, and play.

We wish to express our sincere appreciation to the City Council for its exemplary leadership and transparent direction, both of which have been instrumental in the continued preparation and effective execution of the balanced budget and maintenance of strong financial position. We also extend our gratitude to City staff at all levels for their dedication and due diligence throughout the budget process. On a daily basis, staff remain vigilant in managing expenditures in accordance with the established budgetary guidelines, demonstrating their commitment to providing high -quality services that meet the needs and expectations of Bellflower's residents and businesses. Lastly, we acknowledge the tireless efforts of the Finance staff for timely preparation and adoption of this essential strategic document for our City.

We look forward to continuing our collaboration with the Council, residents, and business community as we implement this financial plan to help deliver the priorities of the Strategic Plan for the vibrant, safe, and connected City of Bellflower. -A6-
-8

CITY OF BELLFLOWER
RESOLUTION NO. 25-23

A RESOLUTION ADOPTING THE OPERATING BUDGET
FOR FISCAL YEARS 2025-2027 INCLUDING THE

CAPITAL IMPROVEMENT BUDGET

THE CITY COUNCIL OF THE CITY OF BELLFLOWER, AND THE CITY

COUNCIL ACTING ON BEHALF OF THE SUCCESSOR AGENCY TO THE

DISSOLVED BELLFLOWER REDEVELOPMENT AGENCY (COLLECTIVELY REFERRED TO AS THE "CITY"), DOES RESOLVE AS FOLLOWS:

SECTION 1. The City Council finds and declares as follows:

A. At the public meetings on April 21, April 29 and May 12, 2025, the City Council reviewed the proposed Operating Budget ("Budget") and Capital Improvement Plan ("CIP") for the City for fiscal years 2025-2027; B. The Budget and CIP are based on appropriate estimates and financial planning for the City's operations, services, and capital improvements; C. The City Council considered the City's current and projected finances, revenues, resources, and obligations; and
D. It is in the public interest for the City Council to adopt the Budget and CIP as proposed by the City Manager together with the Budget, Financial, Debt, and Administrative Policies and Investment Policy ("Policies").

SECTION 2. PLANNING AGENCY. Pursuant to Bellflower Municipal Code ("BMC") § 2.32.050(F), the City Council will act as the Bellflower Planning Agency for purposes of this Resolution. In accordance with Government Code § 65401, the Bellflower Public Works Department prepared and submitted a capital improvement plan ("CIP") to the Planning Agency. Government Code § 65103(c) requires the Planning Agency to annually review the City's CIP to determine whether the CIP is consistent with the Bellflower General Plan. The City Council finds that the CIP is consistent with the Bellflower General Plan.

SECTION 3. ADOPTION. The Budget, CIP, and Policies attached to this Resolution are incorporated by reference, approved, and adopted.

SECTION 4. BUDGET APPROPRIATIONS. The total City appropriations, excluding transfers, are $121.4 million and $98.0 million for fiscal years 2025-2026 and 2026-2027, respectively. The total General Fund appropriations including transfers are $53.9 million and $55.6 million. The CIP appropriations are $52.4 million and $25.6 million. The Successor Agency administrative cost appropriations are $25,000 annually. The City Manager, or designee, is authorized to implement and control the appropriations for City Departments.

9 City of Bellflower
Resolution No. 25-23

SECTION 5. REAPPROPRIATION. The City Manager, or designee, is authorized to reappropriate any unused appropriations for capital projects, special projects, grant programs, and contractual obligations at the close of a fiscal year to a subsequent fiscal year for the Budget and CIP and adjust that fiscal year's special, grant, and other revenues and transfers accordingly.

SECTION 6. UNCLAIMED MONIES. The City Manager, or designee, is authorized to amend the Budget for each fiscal year and transfer all unclaimed monies including, without limitation, approximately $235,534 related to the Substation lease, escheated to the City's General Fund to the General Projects Fund for the construction of a new Public Safety Facility, beginning with fiscal year 2024-25.

SECTION 7. BUDGET ADJUSTMENTS. The Budget may be additionally adjusted as follows:

A. By majority vote of the City Council; or
B. By the City Manager, or designee, pursuant to the attached Policies.

SECTION 8. PENSION STABILIZATION TRUST FUND. Pursuant to Resolution No. 21-25, the following annual amounts from the General Fund will be deposited into the Pension Stabilization Trust Fund (IRC Section 115 Trust) to help with the management pension costs in the future. The City's deposits into the Trust Fund will cease when the Fund balance reaches 15% of the Entry Age Normal Accrued Liability and resume when the balance falls below the 15% cap.

FY Ending
6/30/2022
6/30/2023
6/30/2024
6/30/2025
6/30/2026
6/30/2027
6/30/2028
6/30/2029
6/30/2030
6/30/2031
6/30/2032
6/30/2033
6/30/2034
6/30/2035
6/30/2036
6/30/2037
Total
Savings from
Pension Obligation
Bonds
0 35,292
114,093
202,679
260,742
312,226
345,058
375,906
409,151
445,228
478,850
461,005
442,869
398,013
327,067
200,118
Successor Agency
Loan Repayments
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
0 0
0 0
0 0
Total Deposits to
the Trust Fund
500,000
535,292
614,093
702,679
760,742
812,226
845,058
875,906
909,151
945,228
478,850
461,005
442,869
398,013
327,067
200,118
4,808,297
5,000,000
9,808,297
- 10 -

City of Bellflower
Resolution No. 25-23

SECTION 9. CONTRACTING AUTHORITY.

A. The City Manager, or designee, is authorized to bid and/or award contracts for the equipment, supplies, and services approved in the Budget in accordance with the BMC.

B. In accordance with the BMC, the City Manager, or designee, is authorized to execute all contracts awarded for equipment, supplies, and services approved in the Budget.

C. For all other services, equipment, and supplies, the City Manager, or designee, is authorized to execute contracts in accordance with the BMC.

SECTION 10. INVESTMENTS. Government Code § 53607 allows the City Council to delegate investment authority to the City Treasurer, who may then designate persons to implement such authority. The City Council delegates the investment authority to the City Treasurer who is authorized to implement the Investment Policy on the City's behalf.

SECTION 11. Preservation. This Resolution does not affect any penalty, forfeiture, or liability incurred before, or preclude prosecution and imposition of penalties for any violation occurring before, this Resolution's effective date. Any such amended part will remain in full force and effect for sustaining action or prosecuting violations occurring before the effective date of this Resolution.

SECTION 12. Severability. If any part of this Resolution or its application is deemed invalid by a court of competent jurisdiction, the City Council intends that such invalidity will not affect the effectiveness of the remaining provisions or applications and, to this end, the provisions of this Resolution are severable.

SECTION 13. Reliance On Record. Each and every one of the findings and determinations in this Resolution are based on the competent and substantial evidence, both oral and written, contained in the entire record relating to the project. The findings and determinations constitute the independent findings and determinations of the City Council in all respects and are fully and completely supported by substantial evidence in the record as a whole.

SECTION 14. Limitations. The City Council's analysis and evaluation of the project is based on the best information currently available. It is inevitable that in evaluating a project that absolute and perfect knowledge of all possible aspects of the project will not exist. One of the major limitations on analysis of the project is the City Council's lack of knowledge of future events. In all instances, best efforts were made to form accurate assumptions. Somewhat related to this are the limitations on the City's ability to solve what are in effect regional, state, and national problems and issues. The City must work within the political framework within which it exists and with the limitations inherent in that framework.
- 11 -

City of Bellflower
Resolution No. 25-23

SECTION 15. Summaries of Information. All summaries of information in the findings, which precede this section, are based on the substantial evidence in the record.

The absence of any particular fact from any such summary is not an indication that a particular finding is not based in part on that fact.

SECTION 16. Construction. This Resolution must be broadly construed in order to achieve the purposes stated in this Resolution. It is the City Council's intent that the provisions of this Resolution be interpreted or implemented by the City and others in a manner that facilitates the purposes set forth in this Resolution.

SECTION 17. Electronic Signatures. This Resolution may be executed with electronic signatures in accordance with Government Code §16.5. Such electronic signatures will be treated in all respects as having the same effect as an original signature.

SECTION 18. The Mayor, or presiding officer, is authorized to affix a signature to this Resolution signifying its adoption by the City Council of the City of Bellflower and the City Clerk, or her duly appointed deputy, is directed to attest.

SECTION 19. This Resolution will become effective immediately upon adoption.

PASSED, APPROVED, AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF BELLFLOWER ON THIS 9TH DAY OF JUNE 2025.

Ray Dunton, Mayor
ATTEST:

Mayra Ochiqui, City Clerk
APPROVED AS TO FORM:

Karl H. Berger, City Attorney
BY: Justin A. Tamayo, Assistant City Attorney
Attachments: Budget, Financial, Debt, and Administrative Policies Debt Management Policy
Investment Policy
Operating Budget for Fiscal Years 2025-2027
- 12 -

CITY OF BELLFLOWER

BUDGET, FINANCIAL, DEBT, AND ADMINISTRATIVE POLICIES
(Refer Resolution No. 25-23)
I. A. Fund Balance and Reserve Policy
Generally, the Fund Balance is an accumulation of prior year and current year net resources (revenues in excess of expenditures). This commonly occurs as a result of conservatively estimating revenues and the application of sound budgetary controls. Pursuant to the Governmental Accounting Standards Board Statement No. 54 (GASB 54), the Fund Balance can be divided into the following five categories:
• Nonspendable Fund Balance includes amounts not in spendable form (e.g., prepaid expenditures, inventories, long-term loans/notes receivable, and properties held for development or resale) or amounts required to be maintained intact legally or contractually (e.g., corpus or principal of a permanent fund). • Restricted Fund Balance includes amounts constrained for specific purposes by external parties, constitutional provision, or enabling legislation (e.g., debt service, state and federal grants, propositions, redevelopment, low-income housing).
• Committed Fund Balance includes amounts constrained for specific purposes by formal action of the City Council (e.g., major maintenance, capital replacement reserve, land acquisition). Such constraints can only be removed or changed by taking the same type of action employed to commit those amounts (e.g., resolution, ordinance).
➢ In the General Fund, the City maintains a Property Acquisition Reserve ($5 million as of June 30, 2024) which increases annually pursuant to the General Fund Surplus Policy. This reserve can only be used for property acquisitions and developer loans as authorized by the City Council, and that portion of the reserve is recharacterized as nonspendable once spent on those purposes.
• The total fund balance of the General Projects Fund is committed for capital projects as authorized by the City Council.
• The total fund balance of the Public Projects Fund is committed for economic development and parks projects and property acquisition as authorized by the City Council.
➢ The total fund balance of the Economic Development Fund is committed for the capital and economic development projects and programs as authorized by the City Council.

- 13 -

City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

• Assigned Fund Balance includes amounts constrained by the City's intent to be used for a specific purpose (neither restricted nor committed) expressed by the City Council or by an official who has been delegated the authority to assign amounts. When the City Council or authorized official formally restricts or commits to that intent, the City Manager is delegated authority to assign all or portion of this fund balance accordingly.
> In the General Fund, the City maintains a Contingency Reserve (assigned fund balance) in the amount of $10 million. This reserve can only be used to meet cash flow needs and unforeseen contingencies such as emergencies, revenue shortfalls, mandates, or unanticipated inflation. It is not intended for routine capital projects or general operations. • Unassigned Fund Balance consists of excess funds that have not been classified in the previous four categories. All funds in this category are considered spendable resources.

Reserves are in place to help protect against the need to reduce service levels or raise fees, rates, and other revenues due to temporary revenue shortfalls or unanticipated one-time expenditures.

In circumstances where an expenditure is to be made for a purpose for which amounts are available in multiple fund balance categories, the order in which resources will be expended is as follows: restricted fund balance, followed by committed fund balance, assigned fund balance, and lastly, unassigned fund balance.

I. B. General Fund Surplus Policy
Beginning in fiscal year 2024-25, the annual actual General Fund operating surplus in excess of $2 million is allocated as follows:
• 50% to the General Fund Property Acquisition Reserve with minimum funding of $1 million in FY 2025-26 and $500,000 in FY 2026-27, and • 50% to the General Projects Fund for capital projects.

The City Manager, or designee, is authorized to make necessary budget amendments and set -aside and transfer funds pursuant to this Policy without any additional City Council authorization or reporting.
- 14 -

City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

II. Balanced Budget Policy
The City will adopt a balanced budget. The General Fund's budget is considered balanced when the budget year appropriation total (including transfers out) for the General Fund does not exceed the sum of the budget year estimated revenues (including transfers in) and the Unassigned Fund Balance. For other Funds, a budget is considered balanced when the budget year appropriation total (including transfers out) for a Fund does not exceed the sum of the Fund's budget year estimated revenues (including transfers in) and any available Fund Balance other than the Nonspendable Fund Balance.

Since a Fund Balance is not a revenue stream which the City can rely on to fund ongoing operational costs, it will only be used to fund non -recurring Council -approved expenditures, such as capital outlay, non -recurring operating costs, and contract services, emergency services, and other non -recurring services and costs.

Clear communication must be provided to the City Council when deviation from a balanced budget is planned or occurs. There may be circumstances in which noncompliance with the balanced budget policy is permitted, such as the early stages of an economic downturn so services can be reduced in an orderly fashion.

A loan from the General Fund to another Fund may be an indication the borrowing Fund is out of balance. The inter -fund loan repayment generally depends on the borrowing Fund's ability to pay with future resources.

III. Budget Amendment Policy
The City's Operating Budget will be adopted biennially by resolution. The City Council may approve subsequent budget amendments by resolution, minute action, staff report, or any other written order. The City Manager may also approve budget amendments within limitations prescribed below, and the amendments made pursuant to this Section I I I will be presented to the City Council as a receive and file item.

The City Manager is responsible to the City Council for the faithful implementation of the City Budget. In order for the authorized expenditures to be managed in the most efficient and economical manner possible, the City Council authorizes the City Manager to increase or transfer appropriations within the General Fund, or any other unrestricted Fund, subject to the following restrictions.

The monetary thresholds in this Section will be increased annually on July 1st based on the April Consumer Price Index in one -thousand dollar increments. - 15 -

City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

A. Increases in Appropriations — If a Fund has an available Fund Balance during the fiscal year, then the City Manager may approve requests for budget increases without City Council approval for:

1. Salaries/benefits, operation/maintenance, and capital outlay costs not exceeding $28,000 (as of July 1, 2025; adjusted for annual CPI) in any single transaction up to a fiscal year maximum of $141,000 (as of July 1, 2025; adjusted for annual CPI) or 1°/0 of the total budget for the Fund, whichever is greater.

2. Previously Council -approved capital projects not exceeding 10% of the budgeted project cost or $47,000 (as of July 1, 2025; adjusted for annual CPI), whichever is greater, but in no case exceeding $94,000 (as of July 1, 2025; adjusted for annual CPI) without City Council approval.

3. Council -approved programs and activities. During the fiscal year, the Council may modify existing programs or implement new activities that may later require budget amendments. In such occasions when the Council approves a project without amending the budget, that approval will constitute authority for the City Manager to amend the budget (subject to the Reporting Requirements below).

B. Budget Transfers — The City Manager may transfer appropriations between line items within a department or between departments within a Fund, without Council approval, subject to the limitations described below.

However, such limitations do not apply to a mere substitution of funding sources from the General Fund to a Special Revenue or Grant Fund, from one Special Revenue or Grant Fund to another Special Revenue or Grant Fund, or other realignments in compliance with granting or statutory requirements.

1. For salaries/benefits and operation/maintenance costs, the budget transfer cannot exceed the same threshold as set forth in Subsection III.A.1.

2. For capital outlay/grant programs, the budget transfer cannot exceed the same threshold as set forth in Subsection III.A.2. However, the 10% limit applies to the budgeted cost of the augmenting activity.

Budget transfers can only be made within a Classification of expenditures.

The approved three major Classifications of expenditures are Salaries and Benefits, Operation and Maintenance, and Capital Outlay/Grant Programs.

However, in the event a temporary vacancy exists in a budgeted personnel - 16 -

City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

position, the City Manager may use available funds for contract services to perform the same or similar tasks.

C. Adjustments to Budgeted Revenues — The City Manager may approve requests for adjustments to budgeted revenues related to Subsections III.A and III.B above.

D. Reporting Requirements — The City Manager -approved budget adjustments will be incorporated into the budget document in the manner similar to the Council -approved budget amendments. The City Manager or Finance Director will promptly report in writing to the Council all adjustments to appropriations and budgeted revenues as they occur on a weekly basis.

The Finance Director will present a semi-annual report (generally January and June) of the City Manager -approved budget adjustments to the City Council as a Consent Calendar item.

IV. Revenues
A. Revenue Diversification
To the extent possible, the City will strive to maintain a diversified and stable revenue base to shelter public services from short-term fluctuations in individual revenue sources. The City currently has a diversified, but variable revenue base. The City's ability to add any new revenue source is severely limited under California law (e.g., Propositions 13 and 218). The City manages unforeseen fluctuations in revenues with the fund balance policy, conservative budgeting practices, and other budget and financial policies.

B. Fees and Charges
User fees will be imposed to cover the cost of services provided for unique or narrow segments of the community. Fees may be set at levels sufficient to cover the entire cost of service delivery, or the service may be subsidized, as the City Council finds are in the public interest.

Development impact fees are imposed to recover costs related to the future capital needs of governmental, park, public safety, and transportation facilities due to the population and service growths caused by new developments. The City will review and update the fees and the fee study periodically to determine the maximum justified development fee levels to maintain the City's facilities standards.
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City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

C. One -Time and Unpredictable Revenues
The City will use major one-time revenues to fund economic development, capital improvements, other one-time expenditures, or reserves. The use of one-time revenues to fund ongoing expenditures is discouraged.

Unpredictable revenues will be budgeted conservatively.

All one-time grants will be carefully examined for the local matching requirements. Some grants may not be accepted if the local matching funds are not available or justified. The Department that prepares a grant application must coordinate the efforts at inception with the Department responsible for the management of the potential local matching funds.

Grants may also be rejected if programs must be continued extensively with scarce local resources after grant funds are exhausted.

V. Expenditures, Debt, and Capital Assets
A. Operating/Capital Expenditure Accountability
It is the City's policy for each department to compare actual expenditures with the budget, generally on a monthly or quarterly basis. If necessary, appropriate corrective actions should be taken to bring the department budget into balance for each Fund. Corrective actions may include expenditure reductions, reallocation to different Funds, additional budget authority, and others.

B. Debt Issuance, Capacity, and Management
The City's debt issuance is governed by the Debt Management Policy (Attachment 1) adopted by the Council.

In general, issuing debt to acquire, construct, and improve capital assets is acceptable. It is not generally acceptable, however, to issue debt to fund operating costs unless there are extenuating circumstances. Some agencies issue short-term debt annually as a remedy to their operating cash flow deficits. Fortunately, Bellflower is in a better financial position and uses the General Fund reserve for such cash flow needs.

The life of a debt should not be greater than the estimated useful life of the assets being financed, and the final maturity should generally be limited to 30 years, unless a longer maturity is warranted on a case -by -case basis.

Interest should generally be fixed with principal amortization to achieve approximately level debt service. Long-term obligations should be callable - 18 -

City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

in 10 years or less to provide flexibility to refund bonds to capture financial savings if interest rates decline.

The maximum amount of the general obligation bonds the City can issue is set by California law; and for other debt paid with the City's revenues, the limit can be set by the Council based on the best interest of the City. In determining a debt limit, rating agencies use annual debt service as a percentage of budget. Based on an analysis, 10% of a budget represents a moderate debt burden for the General Fund. As a result, the General Fund's debt limit should be no more than 10%. Enterprise Funds, however, generally require a higher debt limit, which will be determined on a case -by - case basis.

Issuing debt commits a portion of the City's revenues for a very lengthy period, and may limit the City's flexibility to respond to changing service priorities, revenue inflows, or cost structures. Adhering to a debt policy will help ensure debt is issued and managed prudently in order to maintain a sound fiscal position.

C. Capital Assets
The City has a sizeable investment in public infrastructure (e.g., streets, parks, water lines, sewer system, and others), facilities, equipment, and other assets. To provide proper control and accountability over capital assets, including periodic condition assessment, and to assist in gathering and maintaining information required for the preparation of annual financial reports, the Finance Department will maintain a Capital Asset Policy.

VI. Long -Range Financial Planning
When the City proposes to adopt or make changes to a policy, program, or assumption, the process will include assessment of the long-term financial implications to the current and future operating and capital budgets, existing programs and goals, City's policies, and other factors. A similar process will be applied to assess long-term financial implications of the new laws, regulations, and developments, including changes in the economy that will have significant effects on the City.

VII. Budget Calendar Policy
To ensure timely fiscal planning and distribution of the City Manager's Recommended Budget to the Council and the public, the Finance Director is required to submit for Council approval a budget calendar by the first Council Meeting in December of even -numbered years in compliance with the following time guidelines:
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City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

STAFF BUDGET PREPARATION TIMETABLE:

Finance Department distributes electronic budget input sheets, instructions, and year-to-date revenue and expenditure detail reports.

December or
January
Department Heads submit to Finance estimated revenues and expenditures for the current year, budget requests for the following two years, department and division descriptions, budget messages, and staffing changes.
(City Council should also submit budget requests to the City Manager during this time.)
4 to 8 weeks
Finance distributes Draft Budget to the City Manager and Department Heads. 4 weeks
City Manager holds staff meetings.
3 weeks
Finance prepares and distributes Management's Recommended Budget to Council and community.
1 week
City Council submits questions and requests for information/clarification to the City Manacer.
11/2 to 2 weeks
COUNCIL BUDGET STUDY SESSIONS AND MEETINGS:

Council continues to review the budget, requests additional information, and submits cuestions.
2 weeks
Council holds Budget Study Sessions (Special Council Meetings). 2 to 3 meetings
Council submits proposed changes to the City Manager.
1 week
Finance distributes a compilation report, which includes all changes proposed by the Council and the City Manacer.
1 week
Council holds a Special Meeting to vote on changes.
1 week
Finance distributes Proposed Budget to Council and community. 1 week
Council adopts the budget.

Council
Meetinc in June
VIII. Budget Format Policy
To ensure ease of use and to facilitate greater community participation, the reporting format of the Annual Operating Budget will be consistent from one budget cycle to another. Any substantive changes to the format must be approved by the City Council or City Manager.

IX. Surplus Personal Property Disposition Policy
The City Manager is responsible for the transfer and disposition of surplus City personal property. "Surplus personal property" is used generically to describe any City property that is no longer needed or useable by the holding department. The City Manager, or designee, has the authority to declare an item surplus for a value estimated at less than $25,000. The City Council must direct disposition of a surplus item with a value estimated at $25,000 or greater. - 20 -

City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

Each department will periodically review its equipment, furniture, material, and inventory and promptly notify the City Manager, or designee, of any surplus property. A surplus property list, containing the applicable City tag number, description, condition, location, and quantity, will be completed and submitted to the City Manager, or designee for approval.

A. Methods of Disposition
The City Manager, or designee, will determine or approve one of the following methods of disposition that is most appropriate and in the best interests of the City.

1. Transfer to Another Department
Surplus property may be transferred between City departments.

Departments wishing to transfer surplus property to or from another department must complete the Property Form and submit it to the City Manager for review. All transfers of items require approval of the Department Heads from each department affected by the transfer.

2. Trade -In
Property declared as surplus may be offered as a trade-in for credit toward the acquisition of new property. All trade-in offers will be submitted for the review and approval of the City Manager. If surplus property is to be applied to a purchase order, the trade-in value will be itemized on the purchase order with an appropriate revenue account. The amount charged against the expenditure account will be the value of the purchase before application of the trade-in credit.

3. Return to Manufacturer
Surplus property may, when possible, be returned to the manufacturer for buy-back or credit toward the purchase of new property.

4. Disposal
Surplus property may be offered for sale by the City Manager. All surplus property is for sale "as is" and "where is," with no warranty, guarantee, or representation of any kind, expressed or implied, as to the condition, utility, or usability of the property offered for sale.

Appropriate methods of sale are as follows:
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City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

(a) Public Auction - Surplus property may be sold at public auction. Public auctions may be conducted by City employees, or the City may contract with a professional auctioneer including professional auction services.
(b) Sealed Bids - Sealed bids may be solicited for the sale of surplus property. Surplus property disposed of in this manner will be sold to the highest responsible bidder.
(c) Selling for Scrap - Surplus property may be sold as scrap if the City Manager determines that the value of the raw material exceeds the value of the property as a whole.
(d) Negotiated Sale - Surplus property may be sold outright if the City Manager determines that only one known buyer is available or interested in acquiring the property.
(e) Disposal as Junk - When the cost of locating a buyer exceeds the estimated sale price of surplus property, the City Manager may destroy or dispose of the item as junk.
(f) Donations - Surplus property may be given to any nonprofit organization located within the City or funded by the City. Such donation to any organization valued at more than $2,500 per fiscal year requires City Council approval.

B. Proceeds
Revenue from the sale or trade-in of surplus property should be returned to the appropriate Fund.

X. Other Policies
The City Council establishes the Operating Budget which provides direction to the City Manager to implement its policies and programs.

A. Upon execution, copies of all agreements will be made a matter of public record by being placed on the City Council Agenda (Consent Calendar).

The City Manager will bring forward for separate City Council consideration those agreements the City Manager determines should receive such separate consideration.
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City of Bellflower
Budget, Financial, Debt, and Administrative Policies (Refer Resolution No. 25-23)

B. Authority to execute warrants for the payment of goods and services.

For the City's Operating Account, each warrant will be executed by two of the following four officers: City Manager, City Clerk, Assistant City Manager, and Finance Director/City Treasurer and countersigned by the Mayor (or in his absence by the Mayor Pro Tem). For Revolving, Payroll, Grant, and Other Accounts, each warrant will be executed by one or more of the aforementioned four officers and countersignature by the Mayor is not required. Upon execution, a summary of the details of the warrants will be entered into a register that will be made a matter of public record by being placed on the City Council Agenda (Consent Calendar). The City's warrants may be executed by either manual or electronic signature. Warrants with electronic signatures must bear the signatures of the Mayor, City Manager, and Finance Director/City Treasurer.

Pursuant to the Uniform Facsimile Signature of Public Officials Act (Government Code §§ 5500, et seq.), the City Clerk's Office will file the required Facsimile Signature Statements of the Mayor, City Manager, and Finance Director/City Treasurer with the State of California Secretary of State. The Mayor's Facsimile Signature Statement must be updated annually following the City Council Reorganization.

XI. Biennial Update
The City's Budget, Financial, Debt, and Administrative Policies will be reviewed and, if necessary, updated biennially by the Finance Director and adopted by the City Council as an attachment to the biennial budget resolution. - 23 -

CITY OF BELLFLOWER

DEBT MANAGEMENT POLICY
(Refer Budget, Financial, Debt, and Administrative Policies — Resolution No. 25-23)
I. Introduction
The City of Bellflower established this Debt Management Policy to provide clear and comprehensive guidelines for the issuance and financial management of the City's debt portfolio. This Policy is intended to guide the Finance Department in its debt issuance in the course of its customary practices.

II. Scope
The guidelines established by this Policy will govern the issuance and management of all debt funded for long-term capital financing needs and not for general operating functions.

The Finance Department recognizes changes in the capital markets and other unforeseen circumstances may require action which may deviate from this Policy. In cases which require exceptions to this Policy, approval from the City Council will be necessary for implementation.

III. Policy Goals and Objectives
The purpose of this Policy is to establish prudent debt issuance guidelines to ensure the City meets the following objectives:
• Provide safe and cost effective means of debt issuance to fund the City's capital and operating plan and refinance existing debt;
• Maintain moderate debt and debt service payments with effective planning and coordination;
• Ensure all debt obligations will be met in a timely and efficient manner; • Ensure the term of the debt shall not exceed the expected useful life of the capital improvement;
• Mandate the City comply with all debt covenants;
• Ensure all required disclosure reports are filed on a timely basis; • Maintain effective communications with bond rating agencies and investors; and • Preserve financial flexibility
The City is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City's annual operating budget.

It is a policy goal of the City to protect taxpayers, ratepayers and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.

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City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

The City will comply with applicable state and federal law as they govern the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.

Except as otherwise provided, when refinancing debt, it is the City's policy goal to realize, whenever possible and subject to any overriding non -financial policy considerations, minimum net present value debt service savings equal to or greater than 4% of the refunded principal amount.

IV. Types of Debt
In order to maximize the financial options available to benefit the public, it is the City's policy to allow for the consideration of issuing all generally accepted types of debt including, but not exclusive to, the following:

1. Certificates of Participation (COPs)
When a city finances a public facility through a lease -purchase or lease -sublease transaction, the interest in the lease payments is assigned to a third party under the COPs structure. A COP is a security that evidences an undivided fractional interest in an underlying lease or installment sale agreement. A COP entitles its owner to a proportionate share of lease (or installment sale) payments made by the city pursuant to a lease (or an installment sale) agreement. COPs function like municipal bonds.

2. Lease Revenue Bonds
Lease revenue bonds are issued by a public agency, or on behalf of a public agency, to finance capital improvements which are then leased to a public agency. The bonds are secured by lease payments received from an agency other than the issuer. In a typical lease revenue bond financing, a public agency establishes a joint powers authority or nonprofit corporation which issues lease revenue bonds to finance the construction of a public facility. The facility is then leased back to the public agency. The joint powers authority or nonprofit corporation pays debt service on the bonds from the lease payments received from the public agency. Unlike a COP financing, the bonds themselves are the tax-exempt lease obligation, not the lease. Lease revenue bonds are used less extensively than COPs because they generally must be sold at competitive sale and are subject to other restrictions which do not apply to COPs.

3. Revenue Bonds
Revenue bonds are long-term debt instruments retired by specific dedicated revenues, often revenues generated by a project funded out of bond proceeds. Revenue bonds are designed to be self-supporting through user fees or other special earmarked receipts; the general taxing powers of the jurisdiction are not pledged. The debt created through the - 25 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

issuance of revenue bonds is to be repaid by the earnings from the operations of a revenue -producing enterprise (an enterprise revenue bond), from special taxes (a special revenue bond), or from contract leases or rental agreements (a lease revenue bond).

4. HUD Section 108 Loan
Section 108 Program is the loan guarantee component of the Community Development Block Grant (CDBG) program and is authorized by Section 108 (42 U.S.C. § 5308) of the Housing and Community Development Act of 1974, as amended (HCD Act). HUD's regulations implementing the Section 108 Program are codified at 24 CFR part 570, subpart M (entitled "Loan Guarantees"). The Section 108 Program provides states and local governments with access to long-term (up to 20 year) fixed-rate loans at relatively low interest rates to finance certain categories of eligible CDBG activities. Under Section 108(a) of the HCD Act and authorizing language in HUD's annual appropriations, HUD enters into commitments to guarantee, and subsequently guarantees, promissory notes issued by units of general local government (or their designated public agencies) or states. Under Section 108(r) of the HCD Act, HUD, acting on behalf of these borrowers, periodically arranges for the issuance of a series of trust certificates based on a large pool of such notes and engages underwriters (investment banking firms) to market and sell interests in the trust certificates to private investors in a public offering.

HUD guarantees the timely payment of the principal of and interest on the trust certificates and, under the provisions of the Section 108 statute, the full faith and credit of the United States is pledged to honor the guarantee. Because of the federal guarantee, interest payable on the trust certificates and the underlying notes can be set at relatively low, fixed -rates and investors are willing to purchase interests in the certificates because of the security provided by such guarantee. Proceeds of the sale, less certain underwriting and trust administration fees and costs, are advanced to the borrowers, who pay interest on a given year's principal installment at the fixed interest rate borne by the trust certificate of corresponding maturity.

5. Assessment Bonds
Assessment bonds are repaid from taxes collected from those who benefit from the project. An assessment is any levy or charge imposed upon real property by a local agency for a special benefit conferred upon the real property from a public improvement.

Assessment bonds are issued upon the security of the assessments and are payable from either (a) scheduled installments of assessments, collected either by a direct billing to the property owner or by posting to the secured property tax roll of the county in which the real property is located or (b) proceeds of prepayments of assessments made by property owners to discharge the lien of the unpaid assessment on a specific parcel. - 26 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

6. General Obligation (GO) Bonds
In California, GO Bonds may only be issued with two-thirds approval of a popular vote.

The California Constitution limits the use of the proceeds from GO Bonds to "the acquisition or improvement of real property."
GO Bonds are bonds secured either by a pledge of the full faith and credit of the issuer and/or by a promise to levy taxes in an unlimited amount as necessary to pay debt service.

With very few exceptions, local agencies are not authorized to issue "full faith and credit" bonds. The GO Bonds of such agencies are typically payable only from ad valorem property taxes, which are required to be levied in an amount sufficient to pay interest and principal on the bonds maturing in each year.

While GO Bonds typically are the least expensive debt available to a government, there are drawbacks to using GO debt in certain situations. GO Bonds require voter approval, which may delay the financing of a project. If voters do not approve the bonds, then officials must find another way to finance the project, or cancel the project outright.

Furthermore, the ability to issue GO Bonds may be constrained by legal debt limits for entities with such restrictions.

7. Tax and revenue anticipation notes TRANs)
TRANs are issued by public agencies to fund cash flow deficits in a fiscal year. Typically, they would be issued at the beginning of the fiscal year and mature at the end of such fiscal year. TRAN proceeds may be used and expended for any purpose, including operating expenses, capital expenditure, repayment of indebtedness and investment and reinvestment.

8. Refunding Obligations
Refunding bonds are bonds issued to refinance (refund) previously issued outstanding debt. The City may issue refunding bonds to refinance the principal of and interest on outstanding bonds or other debt to achieve debt service savings, restructure scheduled debt service, convert from or to a variable or fixed interest rate, change or modify the source(s) of payment and security for the refunded debt, or modify covenants otherwise binding upon the City. Refunding bonds may be issued either on a current or advance basis. Absent any significant non -economic factors, a refunding should produce minimum net debt service savings of at least 3% of the par value of the refunded bonds on a net present value basis, using the refunding issue's True Interest Cost (TIC) as the discount rate, unless the Director of Finance determines that a lower savings percentage is acceptable for issues or maturities with short maturity dates. - 27 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

9. Other Obligations
There may be special circumstances when other forms of debt are appropriate and may be evaluated on a case -by -case basis. Such other forms include, but are not limited to, non -enterprise revenue bonds, bond anticipation notes, grant anticipation notes, and judgment or settlement obligation bonds. The City Council may approve these other forms of debt without an amendment to this Debt Policy when it determines it is in the public interest to do so.

To maintain a predictable debt service burden, the City will give preference in the future to debt that carries a fixed interest rate. An alternative to the use of fixed rate debt is variable rate debt. The City may choose in the future to issue securities that pay a rate of interest that varies according to a pre -determined formula or results from a periodic remarketing of securities. When making the determination to issue bonds in a variable rate mode in the future, consideration will be given in regards to the useful life of the project or facility being financed or the term of the project requiring the funding, market conditions, credit risk and third party risk analysis, and the overall debt portfolio structure when issuing variable rate debt for any purpose.

V. Purposes For Which Debt May Be Issued
The City will consider the use of debt financing primarily for capital improvement projects (CIP) when the project's useful life will equal or exceed the term of the financing and when resources are identified sufficient to fund the debt service requirements. An exception to this CIP driven focus is the issuance of short-term instruments such as tax and revenue anticipation notes, which are to be used for prudent cash management purposes and conduit financing, as described below. Bonded debt should not be issued for projects with minimal public benefit or support, or to finance normal operating expenses.

If a department has any project which is expected to use debt financing, the department director is responsible for expeditiously providing the City Manager and the Director of Finance with reasonable cost estimates, including specific revenue accounts that will provide payment for the debt service. This will allow an analysis of the project's potential impact on the City's debt capacity and limitations. The department director must also provide an estimate of any incremental operating and/or additional maintenance costs associated with the project and identify sources of revenue, if any, to pay for such incremental costs.
(A) Long -Term Debt. Long-term debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land to be owned and/or operated by the City. - 28 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

(1) Long-term debt financings are appropriate when the following conditions exist:
• When the project to be financed is necessary to provide basic services. • When the project to be financed will provide benefit to constituents over multiple years.
• When total debt does not constitute an unreasonable burden to the City and its taxpayers and ratepayers.
• When the debt is used to refinance outstanding debt in order to produce debt service savings or to realize the benefits of a debt restructuring. (2) Long-term debt financings will not generally be considered appropriate for current operating expenses and routine maintenance expenses. (3) The City may use long-term debt financings subject to the following conditions:
• The project to be financed has been or will be approved by the City Council. • The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%, unless specific conditions exist that would mitigate the extension of time to repay the debt and it would not cause the City to violate any covenants to maintain the tax-exempt status of such debt, if applicable. • The City estimates that sufficient income or revenues will be available to service the debt through its maturity.
• The City determines that the issuance of the debt will comply with the applicable requirements of state and federal law.
• The City considers the improvement/facility to be of vital, time -sensitive need of the community and there are no plausible alternative financing sources. (4) Periodic reviews of outstanding long-term debt will be undertaken to identify refunding opportunities. Refunding will be considered (within federal tax law constraints, if applicable) if and when there is a net economic benefit of the refunding. Refunds which are non -economic may be undertaken to achieve City objectives relating to changes in covenants, call provisions, operational flexibility, tax status of the issuer, or the debt service profile.
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City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

In general, refunds which produce a net present value savings of at least four percent of the refunded debt will be considered economically viable. Refunds which produce a net present value savings of less than four percent or negative savings will be considered on a case -by -case basis, and are subject to City Council approval. (B) Short-term debt. Short-term borrowing may be issued to generate funding for cash flow needs in the form of Tax and Revenue Anticipation Notes (TRAN).

Short-term borrowing, such as commercial paper, and lines of credit, will be considered as an interim source of funding in anticipation of long-term borrowing. Short-term debt may be issued for any purpose for which long-term debt may be issued, including capitalized interest and other financing -related costs. Before issuing short-term debt, the City must identify a reliable revenue source to secure repayment of the debt. The final maturity of the debt issued to finance the project must be consistent with the economic or useful life of the project and, unless the City Council determines that extraordinary circumstances exist, must not exceed seven years.

Short-term debt may also be used to finance short-lived capital projects. For example, the City may undertake lease -purchase financing for equipment. (C) Financings on Behalf of Other Entities. The City may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of City. In such cases, the City will take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with the policies set forth herein. In no event will the City incur any liability or assume responsibility for payment of debt service on such debt.

VI. Relationship of Debt to Capital Improvement Program and Budget The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City's capital budget and the capital improvement plan.

The City will strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues.

The City will seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear, unless a specific revenue source has been identified for this purpose, such as Gas Tax.

The City will integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City's public purposes.
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City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

The City will seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its General Fund.

VII. Debt Limitations
Notwithstanding the constitutional and statutory limitations on issuing debt, it is the City's policy that aggregate debt service payments funded from General Fund sources will not be greater than 10% of current General Fund revenues. Payments on bonds that are tied to a specified revenue stream other than General Fund sources (e.g., enterprise revenue bonds, assessment bonds) are not subject to this 10% limit, and the limit for those funds will be determined on a case -by -case basis.

Because debt issuance is predicated on the City's ability to pay, the threshold will be applied to the budget for recurring revenues and resources. The debt limit does not apply to inter -fund borrowings. Each proposed financing will be individually assessed by the Finance Department and subject to the approval process contained in this Policy.

VIII. Debt Approval / Internal Control Procedures
A. Review by the Financing Team and Approval by the City Council All proposed financing transactions for capital improvements will be reviewed by the Financing Team. The Financing Team includes the City Manager, City Attorney, Director of Finance, and such consultants that may be retained. The City Council should not authorize any financing until the Financing Team completes its review of the proposed transaction and submits its recommendation to the City Council.

B. Financing Team
In addition to the City Manager, City Attorney, and Finance Director, a typical debt Financing Team generally includes the following consultants:

1. Financial Advisor
A financial advisor is a professional consultant retained to advise and assist the issuer in formulating and/or executing a debt -financing plan to accomplish the public purposes chosen by the issuer. A financial advisor may be a consulting firm, an investment banking firm, or a commercial bank. • Assists with capital planning and long-term financial planning; • Coordinates the financing and debt issuance process;
• Helps evaluate underwriter proposals and provides financial analysis and recommendations;
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City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

• Assists with the securing of other professional services and other members of the financing team;
• Monitors and evaluates market conditions for opportunities to issue debt at low interest rates;
• Works with the City and Underwriter to develop investor outreach and market approach;
• Manages competitive and/or negotiated bid process; and • Ensures negotiated prices are fair and reasonable in the marketplace.

2. Bond Counsel
Bond counsel is an attorney who gives the legal opinion delivered with the bonds confirming the bonds are valid and binding obligations of the issuer and interest on the bonds is exempt or taxable for federal and state income taxes. • Prepares an approving legal opinion;
• Provides expert and objective legal opinion and advice; • Prepares and reviews documents necessary to authorize, issue, sale, and delivery of the bonds, as well as coordination of the authorization and execution of closing documents;
• Reviews legal issues relating to the structure of the bond issue; • Prepares election proceedings or pursues validation proceedings if necessary;
• Reviews or prepares those sections of the official statement that relate to the bonds, financing documents, bond counsel opinion, and tax exemption; • Assists the City in presenting information to bond rating organizations and credit enhancement providers relating to legal issues affecting the issuance of the bonds;
• Prepares or reviews the Notice of Sale of Bond Purchase Contract for the bonds and the continuing disclosure undertaking of the City; and • Provides post -issuance advice for bond covenant compliance

3. Disclosure Counsel
Disclosure counsel is an attorney retained by the issuer to provide advice on issuer disclosure obligations and to prepare the official statement and continuing disclosure agreement.
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City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

4. Underwriter
An underwriter is a firm that purchases bonds directly from a bond issuer and resells them to investors. Underwriters are intermediaries between issuers and investors. Underwriters fill the void in the marketplace by purchasing whole bond issues and then reselling them, ideally for a profit, to investors. The responsibilities and functions of the underwriter will depend primarily on whether the bonds are to be sold at competitive bid or at negotiated sale. • Provides bond market knowledge;
• Provides feasibility analysis and interest rate sensitivity analysis; • Assists with credit analysis and preparation;
• Pre -markets the bonds; and
• Prices and sells the bonds.

5. Trustee/Fiscal Agent/Paying Agent
The trustee is responsible for carrying out the administrative functions that are required under the bond documents. These functions include establishing the accounts and holding the funds relating to the debt issue, authenticating the bonds, maintaining a list of holders of the bonds, paying principal and interest on the debt, and representing the interests of the bondholders in the event of default. • Establishes and holds the funds and accounts relating to the bond issue; • Maintains the list of names and addresses of all registered owners of the bonds and recordings of transfers and exchanges of the bonds; • Acts as the authenticating agent;
• Acts as the paying agent;
• Protects the interests of the bondholders by monitoring compliance with covenants and acts on behalf of the bondholders in the event of default; • As an escrow agent, holds the investments acquired with the proceeds of an advance refunding and uses those funds to pay debt service on the refunding bonds; and
• As a dissemination agent, acts on behalf of the issuer or other obligated person to disseminate annual reports and event notices to repositories under SEC Rule 15c2-12.

6. Other Consultants/Services
• Fiscal Consultant may be required to provide highly specialized calculations and reports for the bond documents.
• Verification Agent may be required to provide a report verifying the mathematical accuracy of certain computations relating to the sufficiency of the anticipated receipts in an escrow fund to pay, when due, the principal, - 33 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

whether at maturity or upon prior prepayment, interest, and prepayment premium requirements of any affected prior bonds.
• Broker -Dealers and Remarketing Agents are necessary for variable rate bonds.

C. General Control Principles
When issuing debt, in addition to complying with the terms of this Debt Policy, the City must comply with any other applicable policies and requirements regarding initial bond disclosure, continuing disclosure, post -issuance compliance, and investment of bond proceeds.

The City will be vigilant in using bond proceeds in accordance with the stated purpose at the time that such debt was issued. Whenever reasonably possible, proceeds of debt will be held by a third -party trustee and the City will submit written requisitions for such proceeds. The City will submit a requisition only after obtaining the signature of the City Manager or the Director of Finance/Treasurer.

Such approval will require a proper review and certification by the responsible Department Head, or authorized project manager, that the expenditures are both appropriate and qualified to be paid with or reimbursed by bond proceeds.

IX. Debt Financing Considerations
The Director of Finance will review each transaction on a case -by -case basis to determine the most appropriate method of sale.

The Director of Finance with the assistance of a financial advisor will examine and evaluate all available alternatives for new issues and make a recommendation to the City Council. Factors that should be considered include: 1) Is the issuing option appropriate under existing laws?; 2) Are there formal policies with respect to the method of sale?; 3) Does the nature of the proposed offering suggest one method of marketing is more efficient than another?; and 4) Have the past debt issuance practices yielded acceptable results?
There are a number of market factors that will affect the success of a bond offering, and each should be carefully considered before selecting a method of sale. These factors include, without limitation, the following: 1) market perception of the City's credit quality; 2) interest rate volatility; 3) size of the proposed issue; 4) complexity of the proposed issue; and 5) competition with other issuers for investor interest (bond supply).

Fixed vs. Variable Rate Debt
Fixed interest rate debt is typically preferred to maintain a more predictable debt service burden. Variable rate debt can be utilized on a limited basis when the potential - 34 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

advantages of capturing the lowest interest rates available in the current market outweigh forecasted risks.

X. Methods of Sale
The Director of Finance will review each transaction on a case -by -case basis to determine the most appropriate method of sale.

Negotiated Sale of Bonds
In a negotiated sale, the bond issue is not structured before an underwriter is chosen. If the issuer has not retained a separate financial advisor, then the underwriter may assist the issuer in determining what is to be financed, the method of financing, and the financing structure. The underwriter is chosen based on expertise, financial resources, compatibility, and experience. After the underwriter is selected, the issuer and the underwriter will begin the process of structuring the bond issue and completing the other origination tasks. The underwriter starts the marketing process and develops an interest rate to be negotiated with the issuer. The issuer often employs a financial advisor not associated with the underwriting firm to represent the issuer's interests in the process.

Competitive Sale of Bonds
In a competitive bid sale, the issuer conducts all of the tasks necessary to offer bonds for sale including structuring the maturity schedule, preparing the official statement, verifying legal documents, obtaining a bond rating, securing credit enhancement, if advantageous, and timing the sale. These tasks are normally done with the assistance of outside consultants, including a financial advisor and bond counsel. Once the issue is structured, the public sale begins with the publication of an official notice of sale that delineates the size, maturities, purpose, and structure of the proposed issue, along with instructions for submitting bids.

Underwriters submit closed bids to the issuer on the day and time designated in the official notice of sale. The bonds are awarded to the underwriter that has submitted the best bid, i.e., the lowest true interest cost bid. No structural aspects of the bonds are changed regardless of the success or failure of the underwriter/underwriting syndicate to sell the bonds. Any unsold bonds remain the responsibility of the underwriter. - 35 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

Private Placement
A private placement is a variation of a negotiated sale in which the City, usually with the help of a financial advisor, will attempt to place the entire new issue directly with an investor/bank. The investor/bank will negotiate the specific terms and conditions of the financing before agreeing to purchase the issue. Private placements are generally undertaken because the transaction is complex or unique, requiring direct negotiations with the investor/bank, or because the issue is small and a direct offering provides better pricing.

XI. Debt Structuring Practices
The following terms are applied to the City's transactions, as appropriate. Individual terms may change as dictated by the marketplace or the unique qualities of the transaction.

1. All Bonds.
i. Term
ii. Maximum Yield
iii. Maximum Premium
iv. Maximum Discount
v. Payment Dates - Fixed
vi. Coupons
vii. Call Provisions
viii. Debt Service
ix. Debt Service Reserve
x.

Reimbursement
Resolution
xi. Budgeting Debt Service
30 years is standard, but up to 35 years may be
acceptable depending on cash flow
assumptions, construction timeline, and
remaining useful life of the asset being financed.

Not to exceed 10%.

Case by case, as recommended by Financial
Advisor.

Case by case, as recommended by Financial
Advisor.

After considering cash flow needs, the Director
of Finance will determine all new debt service
payment dates.

Fixed rate generally, but variable is an option
Shortest possible optional call consistent with
optimal pricing; generally 10 years or less.

Level debt service generally, but is determined
on a case -by -case basis at the discretion of the
Director of Finance.

Generally lesser of 10% principal amount, 125%
average annual debt service, 100% maximum
annual debt service, or surety bond.

Must be adopted by the City Council if the
project hard costs are advanced by the General
Fund before the bond sale.

Budget will be for gross debt service including
applicable trustee and other fees.
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City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

2. Variable Rate Bonds. In rare situations, the City may elect to issue any bonds as variable rate bonds, which are broadly defined to mean daily, weekly, monthly, semi- annual or auction rate.
i. Purpose
ii. Max Portfolio Allocation
iii . Term
iv. Maximum Yield
v. Monitoring
vi. Budgeting
vii. Liquidity
viii. Mode
XII. Derivatives Products
Reduction of net borrowing cost; match of
assets and liabilities.

Not more than 20% of the City's outstanding
debt portfolio will be in unhedged short-term
paper consistent with policies for underlying
debt types.

Consistent with policies for underlying debt
types
Not to exceed 10%
The Finance Department will monitor all variable
rate bonds on a monthly basis and determine,
from time to time, whether to change modes
and/or replace a broker/dealer or remarketing
agent.

Provide annual debt service on any variable rate
bonds at 1.5 times the rolling 3 -year average of
the Bond Market Association index, or another
relevant index of time frame, plus associated
ongoing fees.

A liquidity facility will be obtained, either
externally or internally, for all short-term
indebtedness containing a put feature.

All bonds issued as variable rate bonds will be
issued as "multi -modal" bonds.

Because of their complexity, unless otherwise amended, Derivative Products such as Interest Rate Swaps, Inverse Floaters, and other hybrid securities are prohibited.

XIII. Permitted Investments and Use of Bond Proceeds
All investments of debt/bond proceeds must adhere to the governing debt/bond documents and the City's Investment Policy.

The Director of Finance and other appropriate City personnel will:
•
Monitor the use of bond proceeds, the use of bond -financed assets (e.g., facilities, furnishings or equipment) and the use of output or throughput of bond -financed assets throughout the term of the bonds (and in some cases beyond the term of - 37 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

the bonds) to ensure compliance with covenants and restrictions set forth in applicable County resolutions and tax certificates;
• Maintain records identifying the assets or portion of assets that are financed or refinanced with proceeds of each issue of bonds;
Consult with bond counsel and other professional expert advisers in the review of any contracts or arrangements involving use of bond -financed facilities to ensure compliance with all covenants and restrictions set forth in applicable City resolutions and tax certificates;
Maintain records for any contracts or arrangements involving the use of bond -financed facilities as might be necessary or appropriate to document compliance with all covenants and restrictions set forth in applicable City resolutions and tax certificates; and
Meet with personnel responsible for bond -financed assets to identify and discuss any existing or planned use of bond -financed, assets or output or throughput of bond -financed assets, to ensure those uses are consistent with all covenants and restrictions set forth in applicable City resolutions and tax certificates.

XIV. Ongoing Debt Administration
A. Continuing Disclosure. It is the City's goal to meet all statutory, legal and contractual requirements.

1. Annual Report. The City will covenant to provide its annual disclosure report no later than 270 days following the end of the fiscal year. However, the City will use its best efforts to issue the annual report as soon as practical following the issuance of the City's Annual Comprehensive Financial Report (ACFR).

2. Material Event. The City will issue a material event notice in accordance with the provisions of SEC Rule 15c2-12. Before issuing material events notices, if necessary, the Director of Finance will seek guidance from the City Attorney and outside professionals to discuss the materiality of any event and the process for equal, timely and appropriate disclosure to the marketplace.

Upon recommendation of the Director of Finance, the City may retain a firm to assist it in maintaining compliance with all continuing disclosure requirements.

B. Debt Transparency Report. Finance Department will also complete and file an annual Debt Transparency Report ("DTR") with the California Debt Investment Advisory Commission ("CDIAC") in compliance with Section 8855 of the Government Code.
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City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

State and local issuers are required to submit an annual DTR for any issue of debt for which they have submitted a Report of Final Sale ("RFS") during the reporting period. The annual DTR is due to CDIAC within seven months of the close of the reporting period, defined as July 1st to June 30th. This provision makes January 31st the effective deadline for submittal of the annual DTR.

Issuers will continue to submit an annual DTR to CDIAC on or before January 31st each year until the later date on which the debt is no longer outstanding or the proceeds have been fully spent. CDIAC will provide an online form to enable issuers to submit information to CDIAC in compliance with Government Code § 8855(k).

The City must submit a RFS to CDIAC not later than 21 days after the sale of the debt. A copy of the final official statement for the issue must accompany the RFS.

If there is no official statement, the City must provide each of the following documents, if they exist, along with the RFS:
• Other disclosure document
• Indenture
• Installment sales agreement
• Loan agreement
• Promissory note
• Bond purchase contract
• Resolution authorizing the issue
• Bond specimen
C. Arbitrage Rebate Compliance. Unless a tax certificate states that bond counsel advised that a arbitrage rebate will not be applicable to an issue of bonds, the City must monitor and/or calculate arbitrage annually when there are unspent tax-exempt debt/bond proceeds. The City will review and/or calculate arbitrage on the fifth anniversary of the bond issuance in accordance with IRS requirements.
• As necessary, the City will engage the services of a rebate service provider and the City or the bond trustee will deliver periodic statements concerning the investment of bond proceeds to the rebate service provider on a prompt basis;
• Upon request, the Director of Finance and other appropriate City personnel will provide to the rebate service provider additional documents and information reasonably requested by the rebate service provider; • The Director of Finance and other appropriate City personnel will monitor efforts of the rebate service provider and assure payment of required rebate - 39 -

City of Bellflower
Debt Management Policy (Refer Resolution No. 25-23)

amounts, if any, not later than 60 days after each 5 -year anniversary of the issue date of the bonds, and not later than 60 days after the last bond of each issue is redeemed; and
• During the construction period of each capital project financed in whole or in part by bonds, the Director of Finance and other appropriate City personnel will monitor the investment and expenditure of bond proceeds and consult with the rebate service provider to determine compliance with any applicable exceptions from the arbitrage rebate requirements during each 6 -month spending period up to 6 months, 18 months, or 24 months, as applicable, following the issue date of the bonds.

D. Insurance Certifications. The City (through its Risk Manager) will provide annual insurance certification to the trustee and bond insurer, if required under the legal documents for each issue.

E. Ratings. The Finance Department will secure underlying ratings on newly issued obligations from at least one national rating agency unless a rating does not add any benefit to a particular issue. The Finance Department will ensure prompt delivery to each of the rating agencies all required documents and reports.

XV. Waivers of Debt Policy
There will be circumstances from time to time when strict adherence to this Debt Policy is impracticable. If the City Manager, or designee, determines that a waiver of one or more provisions of this Debt Policy should be considered by the City Council, the City Manager will prepare an analysis for the City Council describing the rationale for the waiver and the impact of the waiver on the proposed debt issuance and on taxpayers, if applicable. Upon a majority vote of the City Council, one or more provisions of this Debt Policy may be waived for a debt financing. The failure of a debt financing to comply with one or more provisions of this Debt Policy does not affect the validity of any debt issued by the City in accordance with applicable laws. - 40 -

CITY OF BELLFLOWER

INVESTMENT POLICY
(Refer Resolution No. 25-23)
It is the policy of the City of Bellflower to invest public funds in a manner, which will provide the maximum security with liquidity to meet the daily cash flow demands of the City while earning a reasonable rate of return and conforming to all state and local statutes governing the investment of public funds.

This investment policy applies to all financial assets of the City, except certain trust and special funds that are governed by other laws, contracts, and covenants (e.g., IRC Section 115 trust funds, bond funds, etc.). These funds are accounted for in the City's Annual Comprehensive Financial Report and include:
• General Fund
• Special Revenue Funds
• Capital Projects Funds
• Enterprise Fund
• Debt Service Funds
• Internal Service Fund
• Fiduciary/Trust/Agency Funds
Investments must be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. ■ The standard of prudence to be used by investment officials must be the "prudent person" standard and be applied in the context of managing an overall portfolio.

Investment officers acting in accordance with the investment policy and exercising due diligence are relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments.

The primary objectives, in priority order, of the City's investment activities are:

1. Safety: Safety of principal is the foremost objective of the investment program.

Investments of the City must be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

2. Liquidity: The City's investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements, which might be reasonably anticipated.

3. Return on Investments: The City's investment portfolio must be designed with the objective of attaining a rate of return throughout budgetary and economic cycles, commensurate with the City's investment risk constraints and the cash flow characteristics of the portfolio.

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City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Management responsibility for the investment program is hereby delegated to the Treasurer, who must invest under the terms of this policy. The Treasurer is responsible for all transactions undertaken and must establish and maintain an adequate system of controls to regulate the investment activities. Under the authority granted by the City Council, no person may engage in an investment transaction covered by the terms of this policy unless directed by the Treasurer. Functioning under the delegated authority, the Treasurer may establish accounts with qualified financial institutions and brokers/dealers for the purpose of effecting investment transactions in accordance with this Policy. Such agreements may include: safekeeping, overnight passbook sweep accounts, wire transfer agreements, banking service contracts and collateral/depository agreements.

Investments can be purchased only through well -established, financially sound institutions and brokers/dealers. Those desiring to become qualified bidders for investment transactions will be given a copy of the City's Investment Policy. These entities must then return a signed cover letter indicating that the City's Investment Policy has been read and understood.

Officers and employees involved in the investment process must refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officials must disclose to the City Manager any material financial interests in financial institutions that conduct business within this jurisdiction, and they must further disclose any large personal financial and investment positions that could be related to the performance of the City, particularly with regard to the time of purchases and sales.

Authorized Instruments:

Certain investments are prohibited under Government Code Section 53601.6 (or Government Code Sections 53630, et seq.) Included in the prohibition are inverse floaters, range notes, and interest only mortgage strips.

Allowable investment instruments are defined in Government Code Sections 53600, et seq. If the Government Code is further revised to allow additional investments or is changed regarding the limits on certain categories of investments, the City may be required to conform to these changes, excluding those changes that are prohibited by this policy. The City Council is empowered to authorize the following types of investments and deposits:
■ Bankers Acceptances that are eligible for purchase by the Federal Reserve System.
■ Certificates of Deposit.
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City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

■ Negotiable Certificates of Deposit issued by nationally or state -chartered banks. ■ Broker -assisted, private sector entity -assisted Certificates of Deposit (e.g., Certificate of Deposit Account Registry Service or CDARS). ■ Commercial Paper issued by corporations that are organized and operating within the United States.
■ State of California Local Agency Investment Fund.
■ Medium -Term Notes issued by corporations organized and operating within the United States.
■ Money market funds (whose portfolio consists of one or more of the foregoing legal investments).
■ Mutual Funds.
■ Passbook savings and money market accounts (federally insured or otherwise collateralized).
■ Obligations of the U.S. Government, its agencies and instrumentalities Investment of proceeds from bonds, certificates of participation, and other debt instruments issued by the City will be made in accordance with the terms of the trust agreement which is separately approved by the City Council with respect to each of the debt instruments. This policy will not govern investment of City funds deposited in the California Public Employees' Retirement System, California Joint Powers Insurance Authority, and Deferred Compensation Plans.

Deposits
■ Checking Accounts
■ Passbook Savings Accounts
■ Money Market Accounts
Funds must be deposited in state or national banks, state or federal savings associations, or state or federal credit unions in the State of California. The bank or savings and loan must secure all deposits with government securities having a market value of at least 110% of the total amount of the deposits, or with first trust deed mortgage notes having a value of at least 150% of the deposits. The City Treasurer may waive security for the first $250,000 of a deposit, which is federally insured, provided that the City receives a higher interest rate.
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City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

The legal restrictions identifying the investment percentage for any one category, maximum dollar limits, and other significant criteria are identified in the following table:

Permitted Investments
State Legal
Limit (% of $)
Maximum
Maturity
Other Constraints
Bankers Acceptances
40%
180 Days
No more than 30% of City's funds in bankers
acceptances of any one commercial bank.

Commercial Paper
25% (if less
than $100M in
investments), or
40% (if $100M
or more in
investments)
270 Days
Highest rating by an NRSRO. Must be
issued by U.S. corporations with assets in
excess of $500 million and a "A" or higher
rating for other debt. No more than 10% of
City's funds in any single issuer's
commercial paper and medium -term notes.

Medium -Term Notes
30%
5 Years
Rated "A" or better by an NRSRO. Must be
issued by corporations organized and
operating within the U.S. No more than 10%
of the City's funds in any single issuer's
commercial paper and medium -term notes.

Local Agency Investment Fund
(LAIF)
N/A
N/A
County Pooled Investment Funds
N/A
N/A
Joint Powers Authority Pool (e.g.,
CaITRUST, California CLASS,
CAMP)
N/A
N/A
Mutual Funds and Money Market
Mutual Funds (not federally
insured)
20%
N/A
Highest ratings from at least 2 NRSROs;
assets under management in excess of
$500 million and at least five years'
applicable experience. No more than 10% of
City's funds in any one Mutual Fund (does
not apply to Money Market Mutual Funds).

Necotiable Certificates of Deposit
30%
5 Years
Placement Service Deposits and
Certificates of Deposit (e.g.,
CDARS)
30%
5 Years
Non-negotiable Certificates of
Deposit
Unlimited
5 Years
Must be FDIC insured or collateralized at
110% with government securities or 150%
with first trust deeds.

Passbook Savings and Money
Market Accounts
Unlimited
Unlimited
Must be FDIC insured or collateralized at
110% with government securities or 150%
with first trust deeds.

Securities of the U.S. Government
including its agencies and
sponsored enterprises
Unlimited
5 Years
Securities of any State including its
ac encies
Unlimited
5 Years
Securities of any local agency
Unlimited
5 Years
Maximum term unless expressly authorized by the City Council and within the prescribed time frame for said approval.

In the event of a ratings downgrade of a security in the City's portfolio by any of the applicable rating agencies (Standard and Poor's, Moody's, Fitch, etc.) to a rating category below the minimum required for purchase, the City Treasurer may take any appropriate course of action for the said security for the best interest of the City.

Pursuant to Government Code Section 53646, the City Treasurer may provide monthly investment reports to the City Council and City Manager. The Treasurer's report must be - 44 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

submitted within forty-five (45) days following the end of the month and include the following information:
■ List of all investments and deposits owned by the City. ■ Type of each investment.
■ Issuer of each investment.
■ Date of each investment's maturity.
■ Par and dollar amount invested on all securities, investments and monies held by the City.
■ Current market value of the investment portfolio as of the date of the report and the source(s) of the valuation for the securities held by the City and under management of any outside party that is not also a local agency or the State of California Local Agency Investment Fund.
■ If applicable, a description of any of the local agency's funds, investments, or programs, that are under the management of contracted parties, including lending programs.
■ A statement as to whether the City's investments comply with this Statement of Investment Policy.
■ A statement denoting the ability of the City to meet its expenditure requirements for the next six months.

The City's investment policy may be amended annually by resolution of the City Council.

This investment policy will be reviewed at least annually by City Treasurer to ensure its consistency with the overall objectives of preservation of principal, liquidity and yield, and its relevance to current law and financial and economic trends. Any amendments to the policy must be forwarded to City Council for approval.

Government Code § 53607 allows the City Council to delegate investment authority to the City Treasurer, who may then designate persons to implement such authority. The City Council delegates the investment authority to the City Treasurer who is authorized to implement the Investment Policy on the City's behalf. - 45 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

GLOSSARY
Accrued Interest: Interest earned but not yet received.

Agencies: Federal agency securities and/or Government -sponsored enterprises.

Amortization: An accounting practice of gradually decreasing (increasing) an asset's book value by spreading its depreciation (accretion) over a period of time.

Amortized Cost: Cost of investments adjusted for amortized premiums and discounts.

Amortized cost is used to maintain comparability with market value.

Annual Comprehensive Financial Report (ACFR): The official annual report for the fiscal year ending June 30. It includes five combined statements for each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance -related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section.

Arbitrage Regulation: Law to control the use of profit making by purchasing securities on one market for immediate resale on another in order to profit from a price difference.

Asked Price: The price that a broker or a dealer offers to sell securities.

Bankers Acceptances: Investment vehicle created to facilitate international commercial trade transactions. The bank accepts responsibility to repay a loan to the holder of the investment vehicle created in a commercial transaction. The credit worthiness of Bankers Acceptances is enhanced because they are secured by the issuing bank, the goods themselves, and the importer. Bankers Acceptances are sold on a discounted basis.

Basis Point: One basis point is one hundredth of one percent (0.0001).

Bid Price: The price a broker dealer offers to purchase securities.

Bond: A financial obligation for which an issuer promises to pay the bondholder a specified stream of future cash flows, including periodic interest payments and a principal repayment.

Bond Indenture: Written agreement specifying the terms and conditions for issuing bonds, stating the form of the bond being offered for sale, interest to be paid, the maturity date, call provisions and protective covenants, if any, collateral pledged, the repayment schedule, and other terms. It describes the legal obligations of a bond issuer and the powers of the bond trustee, who has the responsibility for ensuring that interest payments are made to registered bondholders.
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City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Book value: The value at which a debt security is shown on the holder's balance sheet.

Book value is the acquisition cost less amortization of premium or accretion of discount.

Broker: A broker brings buyers and sellers together for a commission. He does not take a position.

Certificate of Deposit: A deposit federally insured up to $250,000 at a set rate for a specified period of time.

Certificate of Deposit Account Registry Service or (CDARS): A service with a network of financial institutions that allows investors to obtain FDIC insurance coverage on deposits of up to $50 million through a single member institution.

Collateralization: To secure a debt in part or in full by pledge of collateral, asset pledged as security to ensure payment or performance of an obligation.

Commercial Paper: Short-term IOU, or unsecured money market obligation, issued by prime rated commercial firms and financial companies, with maturities from 2 days up to 270 days. A promissory note of the issuer used to finance current obligations, and is a negotiable instrument.

Coupon: a) The annual rate of interest that a bond's issuer promises to pay the bond holder on the bond's face value. b) A certificate attached to a bond evidencing interest due on the payment date.

Dealer: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account.

Debenture: A bond secured only by the general credit of the issuer.

Delivery Versus Payment: Securities industry term indicating payment is due when the buyer has securities on hand or a book entry receipt.

Derivatives: (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities). No securities that have the possibility of a negative coupon may be purchased (Government Code Section 53601.6).

Discount: The difference between the market price and the face value of a security when it is selling below the face value.

Discount Securities: Non -interest bearing money market instruments that are issued at a discount and redeemed at maturity for full face value (e.g., U.S. Treasury Bills). - 47 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Diversification: Dividing investment funds among a variety of securities offering independent returns.

Federal Credit Agencies: Agencies of the Federal government set up to supply credit to various classes of institutions and individuals; e.g., S&L's, small business firms, students, farmers, farm cooperatives, and exporters.

Federal Deposit Insurance Corporation (FDIC): A federal agency that insures bank deposits, currently up to $250,000 per deposit.

Federal Funds Rate: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open -market operations.

Federal Home Loan Banks (FHLB): Government sponsored wholesale banks that lend funds and provide correspondent banking services to member commercial banks, thrift institutions, credit unions and insurance companies. The mission of the FHLBs is to liquefy the housing related assets of its members who must purchase stock in their district Bank.

Federal National Mortgage Association (FNMA): FNMA, like GNMA was charted under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing and Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States.

Fannie Mae, as the corporation is called, is a private stockholder the owned corporation.

The corporation's purchases include a variety of adjustable mortgages and second loans, in addition to fixed-rate mortgages. FNMA's securities are also highly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest.

Federal Open Market Committee (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money.

Federal Reserve System: The central bank of the United States created by Congress and consisting of a seven member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system.

Government National Mortgage Association (GNMA or Ginnie Mae): Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions.

Security holder is protected by full faith and credit of the U.S. Government. Ginnie Mae securities are backed by the FHA, VA or FMHA mortgages. The term "passthrough" is often used to describe Ginnie Maes.
- 48 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Interest -Only Strips: Mortgage -backed instrument where investor receives only the interest, no principal, from a pool of mortgages. Issues are highly interest rate sensitive.

Cash flows vary between interest periods. As well, the maturity date may occur earlier than that stated if all loans within the pool are pre -paid. High prepayments on underlying mortgages can return less to the holder that the dollar amount invested.

Investment Trust of California, CaITRUST: A number of California public agencies have created a Joint Powers Authority (JPA) — the Investment Trust of California, commonly known as CaITRUST — for the purpose of pooling local agency assets for investing. Membership in the CaITRUST program is open to any Public Agency in California. In 2015, there are over 100 CaITRUST participants. CaITRUST invests in fixed income securities eligible for local agency investment pursuant to California Government Code Sections 53601 and 53635. A Board of Trustees supervises and administers the investment programs of the JPA. CaITRUST maintains and administers four pooled accounts within the program: Money Market, Short -Term, Medium -Term, and Long -Term.

Laddered Portfolio: Bond investment portfolio with securities in each maturity range (e.g., monthly) over a specified period of time (e.g., five years).

Leverage: Investing with borrowed money with the expectation that the interest earned on the investment will exceed the interest paid on the borrowed money.

Liquidity: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes.

Local Agency Investment Fund (LAIF): A voluntary investment program offering participating agencies the opportunity to participate in a major portfolio which daily invests hundreds of millions of dollars, using the investment expertise of the State Treasurer's Office Investment staff at no additional cost to the taxpayer. Investment in LAIF, considered a short-term investment, is readily available for cash withdrawal on a daily basis.

Los Angeles County Treasury Pool: Similar to LAIF, the County of Los Angeles provides an investment pool service for other governmental agencies. Government Code Section 53684 allows local agencies to deposit excess funds in the Los Angeles County Treasury Pool for the purpose of investment by the County Treasurer and Tax Collector.

Market Risk: The risk that market interest rates will rise causing a loss of value in investments held. All investments made by the City involve a degree of market risk. See also "Unrealized Gains (Losses)."
Market Value: The price at which a security is trading and could presumably be purchased or sold.
- 49 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Master Repurchase Agreement: A written contract covering all future transactions between the parties to repurchase -reverse repurchase agreements that establish each party's rights in the transactions. A master agreement will often specify, among other things, the right of the buyer -lender to liquidate the underlying securities in the event of default by the seller -borrower.

Maturity: The date upon which the principal or stated value of an investment becomes due and payable.

Medium -Term Notes: Pursuant to the Government Code Section 53601(j), a Medium -Term Note is an obligation of a domestic corporation or depository institution having a rating of "A" or better by a nationally recognized rating service. These notes may not have maturity in excess of five years. Investments in medium term notes may not exceed 30% of the City's idle funds.

Modified Duration: A measure of the sensitivity that the value of a fixed -income security has to changes in market rates of interest. Modified duration is the best single measure of a portfolio's or security's exposure to market risk. Modified duration identifies the potential gain/loss in value before the gain/loss actually occurs. It is a prospective measurement, e.g., a modified duration of 1.5 indicates that when and if a 1% change in market interest rates occurs, a 1.5% change in the value of a security will result.

Investments with modified durations of one to three are considered to be relatively conservative.

Money Market: The market in which short-term debt instruments (bills, commercial paper, bankers' acceptances, etc.) are issues and traded.

Mutual Funds: Mutual Funds qualifying for City investment must restrict their portfolios to issues approved by the same state investment statute that defines investment alternatives for cities. In addition these Mutual Funds must adhere to Federal statutes regarding the size of the Mutual Fund and its safety, must attain the highest ranking of two of the three largest rating services or must retain an investment advisor registered with the Securities and Exchange Commission with not less than 5 years experience investing assets of at least five hundred million dollars. Investments in Mutual Funds may not exceed 20% of the City's idle funds (Government Code Section 53601(k)).

Negotiable Certificates of Deposit: These types of Certificates of Deposit are issued by banks. They are not collateralized, that is, they are backed by the credit worthiness of the issuing institution rather than by specific pledged assets. They are issued payable to the bearer in denominations from $1 to $5 million with maturities of from 2 weeks to 5 years.

They may be traded many times before maturity, with the price fluctuating with market conditions. The amount of the Certificate of Deposit may not exceed the issuing bank's shareholder's equity (Government Code Sections 53601(h) and 53638).

Offer: The price asked by a seller of securities (when you are buying securities, you ask for an offer). See Asked and Bid.
- 50 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Open Market Operations: Purchases and sales of government and certain other securities in the open market by the New York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money and credit in the economy. Purchases inject reserves into the bank system and stimulate growth of money and credit; sales have the opposite effect. Open market operations are the Federal Reserve's most important and most flexible monetary policy tool.

Passbook Savings Account: These accounts pay a low rate of interest, compounded daily on their balances.

Portfolio: Collection of securities held by an investor.

Primary Dealer: A group of government securities dealers who submit daily reports of market activity and positions and monthly financial statement to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC) registered securities broker -dealers, banks, and a few unregulated firms.

Prudent Person Rule: An investment standard. In some states, the law requires that a fiduciary, such as a trustee, may invest money only in a list of securities selected by the custody state, the so-called legal list. In other states, the trustee may invest in a security if it is one, which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital.

Pooled Investment: Grouping of resources for the common advantage of the participants.

Rate of Return: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond the current income return.

Repurchase Agreement: A repurchase agreement is the purchase of a security with the contractual obligation to sell such a security back at a future time at a fixed price. The predetermined price differential between the selling and buy back price constitutes the interest earnings. The repurchase agreement may have a life of only one day. A minimum investment of $1 million is customarily required. The collateralization level for Repurchase Agreements will be 102% of the market value of the principal and accrued interest.

Repurchase agreements may only be made with primary dealers (Government Code Section 53601(i)).

Safekeeping: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank's vaults for protection.

Secondary Market: A market made for the purchase and sale of outstanding issues following the initial distribution.
-51 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Securities and Exchange Commission (SEC): Agency created by Congress to protect investors in securities transactions by administering securities legislation.

Securities of A Local Agency within California: Bonds, notes, warrants, or other evidences of indebtedness of a local agency within California including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the local agency, or by a department, board, agency, or authority of the local agency.

Securities of Any State Including Its Agencies: Registered state warrants (California only) or treasury notes or bonds of any state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the state or by a department, board, agency, or authority of the state.

Securities of the U.S. Government Including Its Agencies and Sponsored Enterprises: United States Treasury Notes, bonds, bills or certificates of indebtedness are backed by the full faith and credit of the United States. Although not general obligations of the United States, securities of U.S. agencies and sponsored enterprises have high safety ratings. The following are the examples: Federal Intermediate Credit Bank (FICB), Federal Land Bank (FLB), Federal Home Loan Bank (FHLB), Federal National Mortgage Association (FNMA), Federal Home Loan Mortgage Corporation (FHLMC), Government National Mortgage Association (GNMA), Tennessee Valley Authorities (TVA), Student Loan Association Notes (SLMA) and Small Business Administration (SBA).

Structured Notes: Notes issued by Government Sponsored Enterprises (FHLB, FNMA, SLMA, etc.) and Corporations that have imbedded options (e.g., call features, step-up coupons, floating rate coupons, derivative -based returns) into their debt structure. Their market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the shape of the yield curve.

Sweep Account: Short-term income fund into which all un-invested cash balances from the non -interest bearing checking account are automatically transferred on a daily basis.

Third -Party Custodian: Corporate agent, usually a commercial bank, who, acting as trustee, holds securities under a written agreement for a corporate client and buys and sells securities when instructed. Custody services include securities safekeeping, and collection of dividends and interest. The bank acts only as a transfer agent and makes no buy -sell recommendations.

Time Certificates of Deposit: Deposit account paying interest for a fixed term, with the understanding that funds cannot be withdrawn before maturity without giving advance notice.
- 52 -

City of Bellflower
Investment Policy (Refer Resolution No. 25-23)

Treasury Bills: A non -interest bearing discount security issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months, or one year.

Treasury Bonds: Long-term coupon -bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years.

Treasury Notes: Medium -term coupon -bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years.

Unrealized Gains (Losses): Increases (decreases) in the value of investments representing the difference between the amortized cost of the investments and their current market value. Increases (decreases) in value are caused primarily by changes in market interest rates subsequent to purchasing the investments. Increases (decreases) in value indicate two things: (1) The portfolio has a potential gain (loss) in principal if the securities are sold; and (2) The portfolio is over performing (under performing) the current market for similar investments. An increase in value indicates the portfolio is earning relatively more interest than current market conditions, and a decrease in value indicates that the portfolio is earning relatively less interest than current market conditions.

Yield: The rate of annual income return on an investment, expressed as a percentage:
a) Income Yield is obtained by dividing the current dollar income by the current market price for the security.
b) Net Yield or Yield to Maturity is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond.

Zero Accrual Periods: A period of time in which an investment accumulates no interest. - 53 -

Table of Contents
2025 - 2027
Operating Budget
City of Bellflower
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Apr
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Table of Contents /
Positions & Salaries
Financial Section
Legislative / Advisory
Administrative Services
Public Safety
Economic Development
Planning
Public Works
Municipal Water System
Parks & Recreation
Debt Service / IT & Equipment
Capital Projects
Transfers Out
List of Funds / Glossary of Terms
Successor Agency

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0WING TOGS

CITY OF BELLFLOWER

CITY COUNCIL
December 2024
Ray Dunton
Mayor
Sonny R. Santa Ines
Mayor Pro Tem
Dan Koops
Council Member
Wendi Morse
Council Member
Victor A. Sanchez
Council Member
City Staff
Ryan C. Smoot
City Manager
Leonard W. Gorecki III
Assistant City Manager /
Director of Public Works
Elizabeth C. Oba
Director of Planning and Building
Services
Jim DellaLonga
Director of Economic Development
Brian McNerney
Director of Public Safety
P.J. Mellana
Director of Parks and Recreation
Tae G. Rhee
Director of Finance/City Treasurer
December 2025
Legal Counsel
Karl H. Berger
City Attorney *
Timothy E. Campen
Assistant City Attorney
Justin A. Tamayo
Deputy City Attorney
City Clerk *
Mayra Ochiqui
* Appointed by the City Council

TABLE OF CONTENTS
Budget -in -Brief A1
City Mission Statement and Organization Chart B1
Full -Time Positions:

History of Authorized Positions C1
Authorized Positions by Department C2
Budget Summary 1
Summary of Fund Balances and Net Assets 4
Statement of Revenues/Other Resources and Expenditures/Appropriations 5 Expenditures/Appropriations — Comparative (2021-2022 to 2026-2027) 30 Appropriations by Expenditure Type (2025-2026) 33
Appropriations by Expenditure Type (2026-2027) 36
Revenue Summary (By Source) 39
Revenue Summary By Fund and Source (2025-2026) 40
Revenue Summary By Fund and Source (2026-2027) 42
Revenue Summary (By Fund Type) 44
Revenue Summary (By Fund) 45
Major General Fund Revenue Sources 46
Property Tax Dollar Breakdown 47
Sales Tax Rate Breakdown 48
Revenue Detail 49
Explanation of Revenue Accounts 91

TABLE OF CONTENTS
(Continued)

DEPARTMENT BUDGETS
Legislative and Advisory:

City Council 105
Parks and Recreation Commission 108
Planning Commission 110
Public Safety Commission 112
Administrative and General Services:

City Manager's Office Overview 115
City Administration 123
Human Resources / Risk Management 126
City Attorney 130
City Clerk Department Overview 133
City Clerk 143
Election 147
Finance Department Overview 149
Finance 154
Non -Departmental Overview 158
Non -Departmental 160
New Hope Temporary Shelter Services Overview 163
New Hope Temporary Shelter Services 165
Public Safety:

Public Safety Department Overview 167
Administration 177
Crossing Guard 181
Supplemental Law Enforcement Services - State (COPS) 182 Sheriff 183
Support Services 186
Emergency Management 188
Drug Education/Rehabilitation Programs 189

TABLE OF CONTENTS
(Continued)
DEPARTMENT BUDGETS (Continued)
Public Safety (Continued):

Code Enforcement — General 190
Code Enforcement — Low and Moderate Areas 193
Economic Development:

Economic Development Department Overview 197
Administration 210
Economic Development Programs 213
Community Development Block Grant:

Administration 214
Program Activities 217
HOME:

Administration 218
Program Activities 220
Successor Housing Agency LMIHAF:

Administration 221
Program Activities 223
American Rescue Plan Act Programs 224
Planning:

Planning Department Overview 225
Planning 236
Building and Safety 240
Certified Access Specialist Program (CASp) 242
GIS Update 243
General Plan/Zoning Ordinance Update 244
Public Works:

Public Works Department Overview 245
Administration 257
General Fund Street Maintenance 260
Measure M Street Maintenance 265

TABLE OF CONTENTS
(Continued)
DEPARTMENT BUDGETS (Continued)
Public Works (Continued):

Measure R Street Maintenance 267
Storm Water Management 269
Lighting and Landscaping 272
Recycling Programs 273
Parking District No. 1 276
Air Quality Management District 278
Transit Facilities Maintenance 279
Proposition C Operating 281
Bus Stop/Shelter Maintenance 282
Proposition C Administration 284
Measure R Administration 286
Measure M Administration 288
Facility Maintenance 290
Bike Trail Maintenance 294
Measure W Administration / Operating 296
Caruthers Park Stormwater Capture System 299
Municipal Water System (Sold in November 2022; Fund liquidated in FY 2022-2023) Condensed Financial Data 301
Statement of Revenues, Expenses and Changes in Net Position 302 Parks and Recreation:

Parks and Recreation Department Overview 303
Administration .313
John S. Simms Park 317
T. Mayne Thompson Park 320
Ruth R. Caruthers Park 323
Aquatic Center 326
Civic Center Auditorium 329
Bellflower Recreation In Motion 331
Volunteer Center 333
The Oak Center -Youth and Senior Center 336
Communications and Marketing 339

TABLE OF CONTENTS
(Continued)
DEPARTMENT BUDGETS (Continued)
Parks and Recreation (Continued):

Internet Publishing 342
Special Events 344
Cultural Arts and Community Service Programs 347
Farmers Market 348
Transportation:

Transportation Administration 349
Dial-A-Ride/Fixed Route Transit System 352
Special Events Vehicle Maintenance 355
Long Beach Transit Project 356
Debt Service:

Debt Service Overview 357
Bellflower Public Facilities Corporation 359
2021 Capital One Lease Financing Debt Service Schedule 360 HUD Section 108 Loan 362
2015 HUD Section 108 Loan Debt Service Schedule 363
Bellflower Financing Authority (BFA) 364
2021 Water System Certificates of Participation Debt Service Schedule 365 2015 Note Payable — MTB Enterprises, LLC Debt Service Schedule 366 2021 Transportation Certificates of Participation (BFA) 367 2021 Transportation Certificates of Participation Debt Service Schedule 368 2021 Pension Obligation Bonds 369
2021 Pension Obligation Bonds Debt Service Schedule 370 IT & Equipment Replacement:

IT & Equipment Replacement Overview 371
Equipment Replacement 374
Equipment Replacement and Purchase Schedules 376
IT 378

Capital Projects:

Capital Projects Overview 381
General Fund Capital Projects Fund 383
Public Projects, DOT Highway Relinquishment, TDA Article 3, Public Arts, Public Facilities Funds 384
Park Facilities, Public Safety Facilities, Transportation Facilities, Grant Projects Funds 385 PEG, Measure A, Proposition A, Transportation Bond Projects, Measure M, Measure R, Proposition C Funds 386
State Gas Tax, RMRA, AQMD, Sewer Reconstruction, Measure W, CDBG, ARPA Funds 387 Transfers Out 393
List of Funds AA1
List of Departments AA3
Explanation of Fund Designations AA5
Glossary of Terms and Abbreviations AB1

(This page intentionally left blank)

C`S OF BELL Flo ,
'Families. sxnmwsses. M1au
CREWING TOGE:04.4
2025-2027 Budget in Brief
Finance Department
June 9, 2025
Honorable Mayor, Members of the City Council, and Citizens of the City of Bellflower:

We are pleased to present the City of Bellflower's balanced biennial Operating Budget and Capital Improvement Plan (CIP) for fiscal years 2025-2027. Guided by the City's first -ever Council -adopted Strategic Plan, this budget reflects the City Council's priorities and incorporates valuable community input to allocate resources that support Bellflower's vision of a vibrant, safe, and connected city.

The budget development process was transparent and included three special public budget meetings held on April 21, April 29, and May 12, 2025. During these meetings, the City Council reviewed the Management's Proposed Budget and CIP and provided direction and certain changes to the Proposed Budget to ensure better alignment with the strategic priorities. The updated Proposed Budget, which incorporates the Council's revisions, is hereby presented for adoption at the regular City Council meeting on June 9, 2025.

The 2025-2027 Budget provides a comprehensive overview of the City's financial outlook, including personnel data, revenues, expenditures, appropriations, fund balances, existing indebtedness, departmental descriptions, major initiatives for the upcoming budget cycle, and highlights of accomplishments from the previous budget cycle. This budget also includes significant changes designed to advance the Strategic Plan's five overarching goals. Through the outlined major initiatives and specific action items for the next two fiscal years, the budget ensures Bellflower remains proactive in addressing the evolving needs of the community while strategically directing resources toward the City's most critical priorities.
• Enhancing Public Safety: Allocated resources support the creation of the Bellflower Enforcement and Safety Team (BEAST), a joint effort by Public Safety and Public Works staff in partnership with Southwest Patrol. The team will proactively inspect homeless encampments, offer resources, perform cleanups, and issue citations as needed. Additional funding facilitates the re-establishment of a Los Angeles County Sheriff's Department Motor Deputy, the deployment of license plate readers for parking enforcement, the implementation of gunshot detection technology, the replacement of City radios, and an update to the Local Hazard Mitigation Plan — all to enhance emergency readiness and improve public safety response.
• Increasing Community Engagement and Communication: Funding is allocated to strengthen public engagement through video, digital, and print media. One of the key investments in this budget is the creation of a Communications & Marketing Division that will centralize Citywide communications. This division will lead a comprehensive communications assessment and build on the success of the -A1 -

City of Bellflower 2025-2027 Budget in Brief
California Finance Department
Parks & Recreation brochure by expanding it into a new City News publication, which will include a fourth annual edition. Additional efforts include evaluating existing communication platforms and developing unified messaging to enhance outreach to schools, small businesses, and the broader community. • Continue Investing in a High -Performing and Efficient City Team: The budget focuses on building organizational capacity by investing in new full-time hires, including the creation of the BEAST Team, Public Works Roving Crew, Communications and Marketing Division, Advanced Planning Division, and other administrative support positions. Funding is provided for technological system updates, including upgrading the City's main financial software and making additional investments in existing technology to fully leverage its capabilities.

Additionally, the budget allocates funding for a classification and compensation study to keep staffing competitive and aligned with the City's goals and employees' job duties. Resources are also designated for strategic service contracts, reclassification of full-time positions, and increased part-time staffing to enhance productivity and meet operational needs. Together, these efforts ensure the City remains efficient, responsive, and well-equipped to deliver high -quality services.

The charts below summarize the authorized full-time staffing count, including specific full-time additions by fiscal year, as well as the approximate part-time staffing levels that contribute to these strategic investments.

City Manager's Office
City Clerk's Office
Finance
Public Safety
(including Code Enforcement)
Economic Development
Planning
Public Works
Parks and Recreation
Total Full -Time (Authorized)
2024-2025 2025-2026 2026-2027
6 6 6
3 4 4
7 7 7
14 15 16
5 5 6
7 9 10
37 42 42
10 12 13
89 100 104
Part -Time Positions
(Approximate Full -Time Equivalent) 50 58 61
Management Analyst I
Community Services Officer I
Senior Planner
Assistant Planner
Maintenance Crew Leader
2025-2026 2026-2027
1 1
1 1 1
1 -A2-

City of Bellflower 2025-2027 Budget in Brief
California Finance Department
2025-2026 2026-2027
Maintenance Worker I
Recreation Supervisor I
Administrative Assistant
Code Enforcement Inspector I
Economic Development Specialist I
Recreation Coordinator
Total Full -Time Addition
4 1
1 1
1 1
11 4
• Improving Quality of Life and Visual Appeal With the addition and restructuring of the workforce in this budget cycle, more staff hours will be devoted to addressing both developed and undeveloped vacant properties throughout the City and enhancing the City's standards for both public and private property maintenance.

One key initiative supporting this effort is the formation of the Public Works Roving Crew, which will improve maintenance quality in parks and other public spaces, complemented by increased funding for expanded contractual maintenance services. The budget also allocates resources to begin implementing recommendations from the Parks & Recreation Master Plan. This includes expanding community events into non-traditional locations to strengthen neighborhood connections and promote greater civic engagement. Additional resources are also aimed at attracting young families and supporting broader economic development goals. These priorities are further reinforced in the City's Capital Improvement Plan, which details significant investments across four major infrastructure categories over the next two fiscal years, totaling approximately $52.4 million in 2025-26 and $25.6 million in 2026-27.

Parks and Playgrounds
Streets, Sidewalks, and Traffic
Infrastructure Enhancements
City Facilities
Stormwater Projects
Total Capital Projects
2025-2026 2026-2027
$ 16,202,466
19,592,286
3,287,593
13,325,650
$ 3,467,000
11,161,500
10,000,000
950,000
$ 52,407,995 $ 25,578,500
Among the notable projects included in these investments are various street improvements throughout the City totaling $22.6 million; the Stormwater Capture Project at Simms Park estimated at $12.4 million; The Oak Center (youth and senior center) budgeted at $12 million; and the Public Safety Facility with an initial budget of $7.3 million in this budget cycle ($10.3 million total estimated construction cost).
• Strengthening Economic Development In addition to quality -of -life improvements and infrastructure investments, the City has allocated funding and staffing resources to bolster economic development projects. These efforts include -A3-

City of Bellflower 2025-2027 Budget in Brief
California Finance Department
revisiting cannabis policy and licensing, updating the City's General Plan, activating City -owned properties for community benefit, and pursuing strategic property acquisitions. To further advance this objective, a General Fund Surplus Policy is included in the budget resolution, directing allocation of actual annual General Fund surplus in excess of $2 million as follows: 50% to the General Fund Property Acquisition Reserve —with a minimum funding of $1 million in FY 2025-26 and $500 thousand in FY 2026-27 designated for future property acquisitions and developer loans —and 50% toward future General Fund capital projects. Through continued investment and active encouragement of development initiatives, the City Council remains committed to fostering economic growth in Bellflower.

All these strategic initiatives demonstrate how the City is aligning its priorities with targeted investments to address current and future community needs. To support these efforts, the 2025-2027 Budget outlines a detailed financial plan that spans both operating and capital expenditures across multiple fund types, including the General Fund, Special Revenue Funds, Capital Projects Funds, Debt Service Funds, and IT and Equipment Replacement Fund.

The City's total appropriations, excluding transfers, are $121.4 million and $98.0 million for fiscal years 2025-26 and 2026-27, respectively. The agreements with the labor groups for fiscal years 2025-2027 are still pending; therefore, salaries and benefits are based on estimates and certain assumptions. The following are the appropriations for the three fiscal years from 2024-25 to 2026-27.
2024-25 2025-26 2026-27
Budget Proposed Budget Proposed Budget
Legislative,
Administrative, General
Public Safety
Economic Development
Planning
Public Works
Parks and Recreation
Capital Projects
Debt Service
IT & Eq. Replacement
Subtotal, excl. Transf.

Transfers
Total
$ 8,959,555
20,701,048
7,545,498
4,455,356
14,187,733
5,849,199
63,608,667
2,604,149
907,078
$ 10,520,586
21,805,315
4,103,622
5,234,782
16,613,609
7,137,234
52,407,995
2,066,615
1,550,904
$ 10,935,570
22,088,771
6,079,231
5,003,085
16,980,618
7,718,643
25,578,500
2,067,379
1,536,888
128,818,283
4,131,644
121,440,662
3,442,867
97,988,685
3,145,551
$ 132,949,927
$ 124,883,529 $ 101,134,236
Following the overview of citywide appropriations and capital investments, a closer look at the General Fund, the City's primary operating fund, provides a valuable indicator of the City's overall financial health.
-A4-

City of Bellflower 2025-2027 Budget in Brief
California Finance Department
The 2025-2027 Budget projects General Fund surpluses of $1.2 million and $744 thousand for fiscal years 2025-26 and 2026-27, respectively, reflecting continuing fiscal stability. The budgeted surplus for fiscal year 2024-25 is $3.3 million.

The preceding four fiscal years from 2020-21 to 2023-24 mark the best financially performing period in Bellflower's history with the actual surpluses of $6.4 million, $6.2 million, $13.5 million, and $11.6 million, respectively. Actual surpluses are generally higher than the budgeted surpluses due to conservative budgeting practices.

The total General Fund budgeted revenues and transfers in are $55.1 million and $56.3 million for fiscal years 2025-26 and 2026-27, respectively, while total General Fund appropriations and transfers out are $53.9 million and $55.6 million for the same periods. Although revenues are projected to grow modestly over the next two fiscal years, the rate of expenditure budget growth outpaces these increases, resulting in lower surpluses.

The following chart shows the General Fund's available fund balances and growth in investments towards property acquisitions and a developer loan for development opportunities from fiscal year 2007-08 through the end of the proposed budget period of 2026-27 (amounts below are expressed in millions).

Available General Fund Reserve
(From 2007-08 to 2026-27 Proposed Budget)
$70
$60
$50
$40
$30
$20
$10
$-
Currently $5M: Property Held for Development/Resale ($3.8M) & City Ventures Loan ($1.2M)
$2.5M City Ventures Loan out of Available GF Reserve
Unassigned General Fund Reserve
$8M / $10M Contingency Reserve
$5.0 $6.0 $6.5
$5.0 $2.5 $2.5 $2.5
$5.0
$1.9 $
$1.8 $33.2
$2.3 $22.9
$2.2 $2.9 $16.0
$9.4$7.2$7.1 $7.7$6.4 $6.6$6.6$4.4$5.3$3.9$4.2$2.9$5.3$7.9 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $8.0 $10.0$10.0$10.0$10.0$10.0 42 .4$

43.4$
43 .7
$4

3.3 0`5 0°' ^� �'� �1 ,\3 ,\`o ,\Q) ^'1 ^c' ^0 (f) C> C1`L C13 (1,R 4� Q� Q� p1 e �p �� <0; <5 ,\R �� � <k' 4i <6 ,�O r^ rf ri".i (1' `1,��ro `1,��'1
-A5-

City of Bellflower 2025-2027 Budget in Brief
California Finance Department
Notes: 1) Property held for resale or development includes the former MPower property ($2.0 million), former BOW property ($1.7 million), and 9443 Artesia Blvd. property ($175,000). The City also provided a developer loan of $3.7 million to City Ventures, of which $1.2 million was funded from the $5.0 million Property Acquisition Reserve Fund, and the remaining balance of $2.5 million was funded from other General Fund resources. As mentioned earlier, the budget resolution includes a General Fund Surplus Policy to replenish available cash for future property acquisitions, increasing the total Property Acquisition Reserve balance to a minimum of $6.0 million in FY 2025-26 and $6.5 million in FY 2026-27.
2) The available General Fund reserve excludes nonspendable General Fund balance (e.g., long-term advance receivable from Successor Agency, IRC Section 115 Trust Fund, and other long-term deposits).

In closing, the new budget proposes many exciting programs and projects that will enhance public safety, increase community engagement, improve City operations, elevate quality of life, and strengthen economic development. These efforts will help improve the lives of our residents, support local businesses, and strengthen the City's financial stability. Through the budget process and ongoing collaboration with residents and businesses, we believe these initiatives will advance the City Council's vision for Bellflower, making it a better place to live, work, and play.

We wish to express our sincere appreciation to the City Council for its exemplary leadership and transparent direction, both of which have been instrumental in the continued preparation and effective execution of the balanced budget and maintenance of strong financial position. We also extend our gratitude to City staff at all levels for their dedication and due diligence throughout the budget process. On a daily basis, staff remain vigilant in managing expenditures in accordance with the established budgetary guidelines, demonstrating their commitment to providing high -quality services that meet the needs and expectations of Bellflower's residents and businesses. Lastly, we acknowledge the tireless efforts of the Finance staff for timely preparation and adoption of this essential strategic document for our City.

We look forward to continuing our collaboration with the Council, residents, and business community as we implement this financial plan to help deliver the priorities of the Strategic Plan for the vibrant, safe, and connected City of Bellflower. -A6-

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
Mission Statement
To protect and enrich the quality of life to make Bellflower an excellent place to live, work and play.

Organization Chart
Citizens of Bellflower
Bellflower Financing Authority
Bellflower
City Council
Parks 8 Recreation
Comm ssion
Public Safety
Comm ssion
Bel 'flower Parking
Authority
SuccessorAgency
Planning
Commission
Public Facilities
Corporation
City Attorney
City Manager
Assistant City Managerl
Director of Public Works
Public Works
Department
Economic
Development
Department
City Clerk
Finance
Department
Parks 8 Recreation
Department
IT
Comm un'cations and
Marketing
Transit Services
Volunteer Services

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-B1 -
4/17/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
(This page intentionally left blank)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-B2-
4/17/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BARGAINING UNITS
80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Fiscal Year
1 2026-27
2 2025-26
3 2024-25
4 2023-24
5 2022-23
6 2021-22
7 2020-21
8 2019-20
9 2018-19
10 2017-18
11 2016-17
12 2015-16
13 2014-15
14 2013-14
15 2012-13
16 2011-12
17 2010-11
18 2009-10
19 2008-09
20 2007-08
21 2006-07
22 2005-06
23 2004-05
24 2003-04
25 2002-03
26 2001-02
27 2000-01
28 1999-00
29 1998-99
30 1997-98
Total Number
of Full -Time Non- Executive Mid -
Employees Represented Maintenance Assistant Management
104 14 32 10 48
100 14 32 10 44
89 14 27 9 39
84 13 25 9 37
84 12 25 10 37
82 12 29 10 31
82 12 29 10 31

82.5 12 29 10 31.5
86 13 29 10 34
85 13 29 10 33
89 16 30 9 34
89 16 30 9 34
91 19 30 9 33
90 19 29 9 33
87 18 29 9 31
87 19 28 9 31
90 17 28 9 36
90 17 28 9 36
100 20 30 9 41
98 20 30 8 40
97 19 30 8 40
96 19 29 8 40
93 18 29 8 38
86 16 27 7 36
86 16 26 7 37
83 12 26 7 38
78 12 26 9 31
75 12 23 9 31
66 11 19 9 27
65 21 19 7 18

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- Cl -
4/17/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

AUTHORIZED FULL-TIME POSITIONS
(BY DEPARTMENT)

AUTHORIZED
TITLE
2022-2023
2023-2024
2024-2025
2025-2026
2026-2027

ADMINISTRATION
City Manager
Assistant to the City Manager
Deputy City Manager (eff. 9/11/23 to 1/30/25)
Executive Assistant to the City Manager
Human Resources & Risk Manager
Management Analyst I/II
Management Assistant (eff. 9/11/23)

TOTAL - ADMINISTRATION

CITY CLERK
City Clerk
Deputy City Clerk
Management Assistant
Management Analyst I

TOTAL - CITY CLERK

FINANCE
Director of Finance/City Treasurer
Finance Manager
Accountant / Senior Accountant
Finance Analyst
Accounting Technician I/II/III

TOTAL - FINANCE

PUBLIC SAFETY
Director of Public Safety
Public Safety Supervisor / Manager
Senior Community Services Officer
Community Services Officer I/II
Code Enforcement Supervisor
Code Enforcement Inspector I/II
Executive Assistant I/II/III

TOTAL - PUBLIC SAFETY
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
5 5
6 6
6 1
1 1
1 1
1 1
1 1
1 2
1 1
2 1
3 3
3 4
4 1
1 1
3 1
1 1
1 2
1 1
2 1
2 1
1 2
1 2
1 1
2 1
2 6
6 7
7 7
1 1
1 3
(A) 1
(A) 4
(A) -one EA I 3
1 1
1 3
1 4
3 1
1 1
3 1
4 3
1 1
1 4
1 4
3 1
1 1
4 1
5 3
14 14
14 15
16 (A) Transfer of Code Enforcement from Planning to Public Safety in August 2022.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-C2-
4/17/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

AUTHORIZED FULL-TIME POSITIONS
(BY DEPARTMENT)

AUTHORIZED
TITLE
2022-2023
2023-2024
2024-2025
2025-2026
2026-2027

ECONOMIC DEVELOPMENT
Director of Economic Development
Senior Project Manager - Business Development
(formerly Senior Marketing Specialist/
Marketing Specialist)
Senior Project Manager - Housing / Real Property
(formerly Management Analyst /l/Management
Assistant)
ED Specialist I/II
(formerly Management Analyst / / //)
Executive Assistant II / Administrative Assistant

TOTAL - ECONOMIC DEVELOPMENT

PLANNING
Director of Planning
Planning Manager
Senior Planner
Associate Planner/Assistant Planner
Executive Assistant I/II/III

TOTAL - PLANNING

PUBLIC WORKS
Assistant City Manager/Director of Public Works
Public Works Manager
Assistant City Engineer/ Associate Engineer
Public Works Division Head - Inspection Services
Public Works Division Head - Facilities
Public Works Division Head - Streets
Maintenance Crew Leader
Maintenance Worker I/II
Management Analyst I/II
Public Works Coordinator
Management Assistant
Executive Assistant I/II/III

TOTAL - PUBLIC WORKS
1 1
1 1
1 1
1 2
1 5
5 5
5 6
1 1
1 2
3 1
1 1
2 2
1 1
1 2
2 2
3 2
2 4
2 8
7 7
9 10
1 1
1 1
1 1
7 18
2 1
1 1
1 1
1 7
18 1
2 1 1 1
1 1 1
1 1 1
8 9 9
19 23 23
2 2 2
1 2 2
1 1
2 35
35 37
42 42

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-C3-
4/17/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

AUTHORIZED FULL-TIME POSITIONS
(BY DEPARTMENT)

AUTHORIZED
TITLE
2022-2023
2023-2024
2024-2025
2025-2026
2026-2027

PARKS AND RECREATION
Director of Parks and Recreation
Recreation Manager
IT Manager
Communications and Marketing Manager
(formerly Recreation and Marketing Supervisor)
Recreation Supervisor I/II
Executive Assistant II/III
Recreation Coordinator
Administrative Assistant

TOTAL - PARKS & RECREATION

TOTAL FULL-TIME
SUMMARY:

City Manager's Office
City Clerk's Office
Finance Department
Public Safety
Economic Development
Planning
Public Works
Parks and Recreation
Total Full -Time
3 1
2 2
1 2
3 1
2 4
1 2
1 4
1 3
1 8
9 10
12 13
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
5 5 6 6 6
3 3 3 4 4
6 6 7 7 7
14 14 14 15 16
5 5 5 5 6
8 7 7 9 10
35 35 37 42 42
8 9 10 12 13
84 84 89 100 104

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-C4-
4/17/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET SUMMARY
Salaries, TOTAL TOTAL
Benefits and Operating Capital Debt EXCLUDING Operating INCLUDING Taxes Costs Outlay Service TRANSFERS Transfers TRANSFERS 2025-2026 23,959,775 42,187,460 53,232,812 2,060,615 121,440,662 3,442,867 124,883,529 2026-2027 25,551,050 44,046,805 26,329,451 2,061,379 97,988,685 3,145,551 101,134,236 Total 49,510,825 86,234,265 79,562,263 4,121,994 219,429,347 6,588,418 226,017,765 23% 39% 36% 2%
(A) May not total 100% due to rounding.
100%
(A)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
1 6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPENDITURES/APPROPRIATIONS
(Comparative)
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2025-2026 & ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED 2026-2027 Legislative, Administrative, Genen 6,643,356 7,179,166 7,290,456 8,959,555 10,520,586 10,935,570 9.8% Public Safety 15,611,498 16,038,847 17,995,682 20,701,048 21,805,315 22,088,771 20.0% Economic Development 1,822,019 1,839,661 1,919,170 7,545,498 4,103,622 6,079,231 4.6% Planning 2,515,070 2,379,548 2,609,761 4,455,356 5,234,782 5,003,085 4.7% Public Works 9,967,831 11,031,316 11,567,534 14,187,733 16,613,609 16,980,618 15.3% Municipal Water System (A) 1,497,603 14,103,117 0 0 0 0 0.0% Parks and Recreation 3,787,803 4,417,009 4,971,669 5,849,199 7,137,234 7,718,643 6.8% Capital Projects 3,659,806 6,665,030 16,698,770 63,608,667 52,407,995 25,578,500 35.5% Debt Service 2,592,989 8,404,838 2,592,035 2,604,149 2,066,615 2,067,379 1.9% IT & Equipment Replacement 190,357 229,324 633,603 907,078 1,550,904 1,536,888 1.4% Total 48,288,332 72,287,856 66,278,680 128,818,283 121,440,662 97,988,685 100% (B)
Transfers 21,506,723 26,234,466 4,434,633 4,367,178 3,442,867 3,145,551 Total 69,795,055 98,522,322 70,713,313 133,185,461 124,883,529 101,134,236 (A) MWS assets were sold in November 2022; MWS liquidated in FY 2022-2023. (B) May not total 100% due to rounding.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-2
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET SUMMARY

EXPENDITURE/APPROPRIATION TREND
(NET OF TRANSFERS)
150,000,000
140,000,000
130,000,000
120,000,000
110,000,000
100,000,000
90,000,000
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
ACTUAL
ACTUAL
BUDGET

PROPOSED
2025-2026
97,98
ACTUAL
2021-2022 2022-2023
2023-2024
2024-2025

PROPOSED
2026-2027
,685
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
Expenditures/Appropriations 69,795,055 98,522,322 70,713,313 133,185,461 124,883,529 101,134,236 Less: Transfers Out (21,506,723) (26,234,466) (4,434,633) (4,367,178) (3,442,867) (3,145,551) Net 48,288,332 72,287,856 66,278,680 128,818,283 121,440,662 97,988,685 Annual Increase (Decrease) - $
Annual Increase (Decrease) - %
23,999,524 (6,009,176) 62,539,603 (7,377,621) (23,451,977) 50% -8% 94% -6% -19%

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-3
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

SUMMARY OF FUND BALANCES / NET ASSETS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
FUND BALANCES:
010 GENERAL FUND 38,924,957 52,419,048 63,986,888 67,272,231 68,441,320 69,185,785 LESS: UT SA LOAN EXCL. INTEREST (4,070,609) (3,189,383) (2,272,659) (1,310,475) (304,887) 0 LESS: L/T MWS LOAN EXCL. INTEREST (1,557,803) 0 0 0 0 0 LESS: PROPERTIES & RESERVE (1,876,401) (5,000,000) (5,000,000) (5,000,000) (6,000,000) (6,500,000) LESS: SEC 115 PENSION STAB. TRUST FU (500,000) (1,043,408) (1,903,064) (2,605,743) (3,491,485) (4,453,711) LESS: OTHER (3,019) (3,018) (2,460,585) (4,946,585) (4,946,585) (4,946,585) GENERALFUND- AVAILABLE 30,917,125 43,183,239 52,350,580 53,409,428 53,698,363 53,285,489 (INCLUDING $10M CONTINGENCY RESERVE)
011 GENERAL FUND PROJECTS 11,956,796 16,476,953 17,776,206 3,942,472 11,445,988 2,306,489 012 PUBLIC PROJECTS FUND (140,931) 12,274,456 12,952,002 7,069,002 8,368,002 6,242,002 013 DOT HIGHWAY RELINQUISHMENT FUND 4,412,786 3,272,125 3,457,428 3,141,428 3,663,428 3,349,428 015 TDA ARTICLE 3 BIKEWAY FUND 0 0 0 0 0 0
020 PUBLIC ARTS FUND 305,388 258,927 0 0 0 0
022 PUBLIC FACILITIES FUND 159,236 3,249 0 32,500 64,000 95,500 024 PARK FACILITIES FUND 1,258,096 1,513,757 846,908 480,120 1,227,120 1,233,120 026 PUBLIC SAFETY FACILITIES FUND 0 0 1,632 100 22,032 32,332 028 TRANSPORTATION FACILITIES FUND 0 0 35,572 231,572 377,572 523,572 030 GRANT PROJECTS FUND (929,208) 541,896 530,119 2,219,646 185,289 185,289 037 DRUG EDUCATION/REHAB FUND 246,836 301,178 274,190 174,190 152,490 21,590 040 PEG FUND 834,747 898,013 980,449 787,109 82,109 155,109 050 CA COPS GRANT FUND 249,958 335,190 416,695 425,495 378,495 319,995 070 MEASURE A FUND 0 (419,021) (236,542) 0 0 0
100 PROPOSITION A FUND 2,124,465 2,492,514 2,562,313 2,449,027 1,997,213 1,491,695 115 MEASURE M FUND 2,181,736 3,640,103 2,653,355 2,394,148 1,259,367 47,079 125 MEASURER FUND 1,920,396 2,506,724 2,753,016 800,440 770,494 88,617 135 PROPOSITION C FUND 2,176,547 2,257,459 2,381,198 70,138 150,064 107,823 140 STATE GAS TAX FUND 4,339,280 5,213,746 6,202,013 1,339,596 1,662,596 1,748,596 145 ROAD MAINT REHAB ACCT FUND / SB 1 3,289,925 5,092,707 6,952,009 3,675,229 3,663,229 954,229 150 AQMD FUND 330,498 321,464 190,720 16,447 179,720 292,720 230 SEWER RECONSTRUCTION FUND 316,278 316,278 316,278 266,278 266,278 266,278 320 MEASURE W FUND 1,384,509 1,687,834 2,201,016 654,065 1,870,666 1,063,001 510 ECONOMIC DEVELOPMENT FUND 1,753,902 2,926,874 3,118,247 1,468,247 1,869,247 1,273,247 540 GIS UPDATE FUND 210,835 244,636 267,477 271,407 276,977 292,977 542 GENERAL PLAN/ZONING UPDATE FUND 617,052 969,940 1,048,247 356,988 387,306 306 600 BUILDING AND SAFETY FUND 0 114,997 115,500 0 0 0
602 CASP CERTIFICATION AND TRAINING FUNI 86,216 101,756 116,720 119,670 123,570 127,470 700 DEBT SERVICE FUND (BPFC) 0 0 0 0 0 0
710 DEBT SERVICE FUND (BFA) 5,744,442 0 0 0 0 0
LESS: LOAN RECEIVABLE FROM MWS (5,743,129) 0 0 0 0 0
BOND RESERVE, ETC. 1,313 0 0 0 0 0
720 DEBT SERVICE (BFA) - TRANSP COPS
730 DEBT SERVICE FUND - POBS
900 COMMUNITY DEV BLOCK GRANT FUND
910 HOME FUND
920 ARPA SLFRP FUND
944 PARKING DISTRICT NO. 1 FUND
974 SUCCESSOR HOUSING LMIHAF (CASH, NE

TOTAL - FUND BALANCES
NET ASSETS (INCLUDES FIXED ASSETS):
31X MUNICIPAL WATER SYSTEM
530 IT & EQUIPMENT REPLACEMENT FUND

TOTAL - NET ASSETS
0 58 2,016 2,516 3,516 4,516
13,605 921 557 0 1,000 2,000
0 0 0 0 148,190 435,638
1,327,275 1,238,000 1,238,000 1,238,000 1,310,572 1,795,725 0 0 0 0 0 0
0 0 0 0 0 0
448,189 379,964 440,185 300,388 263,770 91,218
71,792,850 108,145,937 121,944,106 87,335,646 95,868,663 77,833,050 2,750,687 0 0 0 0 0
1,186,657 1,321,340 1,593,998 1,675,667 1,817,148 1,825,834 3,937,344 1,321,340 1,593,998 1,675, 667 1,817,148 1,825,834

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-4
6 2,2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
GENERAL FUND BUDGET SUMMARY (Fund No. 010):

REVENUES/TRANSFERS IN (SEE PAGES 49-51 FOR DETAILS):
30XXX TAXES 39,390,421 41,526,716 42,547,959 42,267,000 44,746,000 46,160,000 31XXX LICENSES AND PERMITS 1,241,874 1,306,961 1,301,208 1,324,900 1,294,700 1,325,700 32XXX FINES AND FORFEITURES 2,295,717 2,148,901 2,058,361 1,808,000 2,175,000 2,175,000 33XXX USE OF MONEY AND PROPERTY (109,191) 2,424,286 3,765,885 2,107,000 3,086,000 3,179,941 34XXX STATE SUBVENTIONS 175,512 246,744 252,083 430,510 422,100 232,400 35XXX FEDERAL AID 55,802 25,817 27,807 24,000 188,200 25,000 356XX COUNTY MEASURES/GRANTS 16,684 0 0 0 0 0
36XXX FEES FOR SERVICES 1,102,289 1,235,218 1,404,047 1,629,350 1,640,800 1,618,800 37XXX OTHER REVENUE 27,261 17,445 204,415 17,700 74,700 75,500 39XXX TRANSFERS IN 1,097,012 1,263,318 1,603,342 1,444,250 1,481,300 1,518,300 39XXX TRANSFERS IN - ARPA/COVID 7,232,077 4,843,762 0 0 0 0

TOTAL REVENUES/
TRANSFERS IN 52,525,458 55,039,168 53,165,107 51,052,710 55,108,800 56,310,641 EXPENDITURES/APPROPRIATIONS (SEE PAGES 7-8 FOR DETAILS):

LEGISLATIVE, ADMINISTRATIVE,
AND GENERAL SERVICES 5,845,024 5,800,627 6,865,959 7,980,629 9,680,260 10,095,244 PUBLIC SAFETY 14,770,353 15,264,212 16,898,101 18,776,243 20,338,782 20,516,568 ECONOMIC DEVELOPMENT 588,447 628,767 692,729 687,585 1,053,589 1,265,037 PLANNING 1,389,170 1,521,455 1,721,315 1,848,648 2,702,354 2,886,569 PUBLIC WORKS 8,868,534 9,353,478 9,708,342 12,063,777 13,670,412 14,102,097 PARKS AND RECREATION 2,714,306 3,257,669 3,702,612 4,311,205 5,355,697 5,895,318 TRANSFERS OUT * 12,116,410 5,718,870 2,008,221 2,099,280 1,138,617 805,343

TOTAL EXPENDITURES/
APPROPRIATIONS 46,292,244 41,545,078 41,597,279 47,767,367 53,939,711 55,566,176

ACTUAL / BUDGET SURPLUS
6,233,214 13,494,090 11,567,828 3,285,343 1,169,089 744,465 * With the exception of the proposed FY 2025-2027 two-year budget, transfers out includes funding for capital projects accounted for in Fund No. 011. (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-5
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
GENERAL FUND (010):

REVENUES/RESOURCES 52,525,458 55,039,168 53,165,107 51,052,710 55,108,800 56,310,641 EXPENDITURES/APPROPRIATIONS 46,292,244 41,545,078 41,597,279 47,767,367 53,939,711 55,566,176

REVENUES/RESOURCES OVER (UNDER)
EXPENDITURES/APPROPRIATIONS 6,233,214 13,494,090 11,567,828 3,285,343 1,169,089 744,465 -- ADJUSTMENTS / CARRYOVER (15) 1 12
BEGINNING FUND BALANCES 32,691,758 38,924,957 52,419,048 63,986,888 67,272,231 68,441,320 ENDING FUND BALANCES 38,924,957 52,419,048 63,986,888 67,272,231 68,441,320 69,185,785 GENERAL CAPITAL PROJECTS FUND (011):

REVENUES:
33XXX INVESTMENT INCOME
3XXXX GRANTS/CONTRIBUTIONS
39000 TRANSFERS IN

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENTS / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
(224,415) 561,195 1,067,211 72,000 540,000 260,000
0 957,678 372,250 0 200,000 205,000
11,087,144 3,898,218 1,150,000 505,534 230,501 230,501
10,862,729 5,417,091 2,589,461 577,534 970,501 695,501
607,839 896,932 1,290,208 14,411,268 7,160,108 9,835,000 10,254,890 4,520,159 1,299,253 (13,833,734) (6,189,607) (9,139,499) (2) 13,693,123
1,701,906 11,956,796 16,476,953 17,776,206 3,942,472 11,445,988 11,956,796 16,476,953 17,776,206 3,942,472 11,445,988 2,306,489 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-6
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

GENERAL FUND EXPENDITURES/APPROPRIATIONS
FUND 010
(BY MAJOR CATEGORY)
2021-2022
ACTUAL
2022-2023
ACTUAL
2023-2024
ACTUAL
2024-2025 2025-2026 2026-2027

BUDGET PROPOSED PROPOSED
LEGISLATIVE, ADMINISTRATIVE AND GENERAL SERVICES:
1000 CITY COUNCIL 273,811
1020 PARKS & RECREATION COMMISSION 2,231
1030 PLANNING COMMISSION 6,200
3530 PUBLIC SAFETY COMMISSION 2,400
1100 CITY ADMINISTRATION 823,978
1350 PERSONNEL/RISK MANAGEMENT 481,427
1400 CITY ATTORNEY 249,602
1200 CITY CLERK 522,210
1210 ELECTION 53,558
1300 FINANCE 1,323,428
8000 NON -DEPARTMENTAL 733,673
8010 NEW HOPE TEMPORARY SHELTER 1,372,506

TOTAL LEGISLATIVE AND

ADMINISTRATIVE SERVICES
% INCREASE/DECREASE
PUBLIC SAFETY:
2000 ADMINISTRATION
2050 CROSSING GUARDS
2200 SHERIFF
2230 SUPPORT SERVICES
2400 EMERGENCY MANAGEMENT
4105 CODE ENFORCEMENT -GENERAL

TOTAL PUBLIC SAFETY
% INCREASE/DECREASE
ECONOMIC DEVELOPMENT:
4000 ADMINISTRATION

TOTAL ECONOMIC DEVELOPMENT
% INCREASE/DECREASE

PLANNING
4100 PLANNING

TOTAL PLANNING
% INCREASE/DECREASE
PUBLIC WORKS:
3000 ADMINISTRATION
3100 STREET MAINTENANCE
3105 STORMWATER MANAGEMENT
3160 LIGHTING AND LANDSCAPING
3310 RECYCLING PROGRAMS
3900 FACILITY MAINTENANCE

TOTAL PUBLIC WORKS
% INCREASE/DECREASE
274,357 323,857 348,240
3,700 4,850 6,100
5,775 7,375 19,700
3,400 3,550 5,700
928,379 1,047,911 1,123, 050
556,999 329,266 723,671
261,061 285,447 299,000
539,847 634,699 742,037
68,775 17,993 342,153
1,394,219 1,247,465 1,642,604
740,292 911,224 1,069,500
1,023,823 2,052,322 1,658,874
378,010 388,575
9,600 9,600
26,700 27,700
6,100 6,100
1,258,048 1,301,855
989,505 1,125, 066
432,000 453,000
871,400 888,647
15,500 158,653
2,456,535 2,379,948
1,068,612 1,072,400
2,168,250 2,283,700
5,845,024 5,800,627 6,865,959 7,980,629
9,680,260 10,095,244
1,665,458
169,448
11,455,523
810,836
8,729
660,359
14,770,353
588,447
588,447
1,389,170
1,389,170 1,521,455
1,701,797
185,910
11,673,245
806,336
8,868
888,056
15,264,212
628,767
628,767
1,521,455
1,260,616
3,469,517
225,835
624,197
3,280
3,285,089
8,868,534
1,382,761
3,744,075
203,023
667,669
19,782
3,336,168
9,353,478
BUDGET TO BUDGET:
1,941,228 2,225,775
197,816 252,542
12, 665, 250 13, 225, 559
1,098,683 1,493,380
11,622 10,140
983,502 1,568,847
16,898,101 18,776,243
BUDGET TO BUDGET:
692,729 687,585
692,729 687,585
BUDGET TO BUDGET:
1,721,315 1,848,648
1,721,315 1,848,648
BUDGET TO BUDGET:
1,166,607 1,668,865
4,631,149 5,476,360
140,896 251,394
0 0
56,763 249,272
3,712,927 4,417,886
9,708,342 12,063,777
BUDGET TO BUDGET:

21.3% 4.3%
2,841,553 2,906,600
272,930 286,576
13,621,858 14,284,301
1,577,000 1,604,000
229,100 11,500
1,796,341 1,423, 591
20,338,782 20,516,568

8.3% 0.9%
1,053,589 1,265,037
1,053,589 1,265,037

53.2% 20.1%
2,702,354 2,886,569
2,702,354 2,886,569

46.2% 6.8%
1,683,463 1,716,900
6,144,274 6,444,154
274,887 279,749
0 0
315,074 140,369
5,252,714 5,520,925
13,670,412 14,102,097

13.3% 3.2%

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
7 6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

GENERAL FUND EXPENDITURES/APPROPRIATIONS
FUND 010
(BY MAJOR CATEGORY)
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PARKS AND RECREATION:
5000 ADMINISTRATION
5010 SIMMS PARK
5011 THOMPSON PARK
5012 CARUTHERS PARK
5013 AQUATIC CENTER
5015 CIVIC CENTER AUDITORIUM
5017 BELLFLOWER RECREATION IN MOTION (BI
5030 YOUTH AND SENIOR CENTER
1010 COMMUNICATIONS AND MARKETING F.K.P
1012 SPECIAL EVENTS
4250 CULTURAL ARTS PROGRAMS
4300 FARMERS MARKET

TOTAL PARKS AND RECREATION
802,733 935,542 1,067,939 1,213,430
460,683 507,177 568,332 636,735
432,688 477,545 548,532 549,092
392,967 441,454 513,579 507,276
243,071 289,599 312,593 306,204
58,823 84,412 97,771 109,453
63,057 81,348 94,553 119,138
0 0 0 178,907
78,673 87,504 93,677
322,384 373,809 555,253
39,535 38,000 42,040
72,802
154,340
32,185
957
0 1,300,195
571,275
639,506
337,227
383,494
144,402
137,312
288,046
736,144
780,096
38,000
1,353,984
654,201
686,385
373,615
408,595
127,318
109,385
564,982
759,120
815,693
42,040
0 0 0 0
2,714,306 3,257,669 3,702,612 4,311,205 5,355,697 5,895,318 % INCREASE/DECREASE BUDGET TO BUDGET:

PARKS AND RECREATION:
9000 CAPITAL PROJECTS

TOTAL PARKS AND RECREATION
0 0

24.2% 10.1%
0 0 0 0
0 0
0 0
0 0
% INCREASE/DECREASE BUDGET TO BUDGET: n/a n/a
TRANSFERS OUT (D 9999):

DEBT SERVICE 230,500 230,500 230,500 230,501 230,501 230,501 CAPITAL PROJECTS 870,000 500,000 1,150,000 270,000 0 0
ECONOMIC DEVELOPMENT FUND 240,000 240,000 500,000 500,000 0 0 BUILDING AND SAFETY FUND 0 115,500 0 641,467 555,128 195,216 CDBG FUND 22,914 22,466 102,703 203,907 230,428 251,076 HOME FUND 0 0 0 0 88,565 92,098
PARKING DISTRICT FUND 979 6,696 23,248 17,000 30,284 33,012 BELLFLOWER FINANCING AUTHORITY 1,873 490 1,770 871 3,711 3,440 PUBLIC PROJECTS FUND 0 0 0 0 0 0
WITH SAVINGS FROM ARPA FUNDING:

CAPITAL PROJECTS 10,217,144 3,398,218 0 235,534 0 0
ECONOMIC DEVELOPMENT FUND 533,000 1,205,000 0 0 0 0
12,116,410 5,718,870 2,008,221 2,099,280 1,138,617 805,343 BUDGET TO BUDGET:
-45.8% -29.3%

TOTAL GENERAL FUND
EXPENDITURES / APPROPRIATIONS 46,292,244 41,545,078 41,597,279 47,767,367 53,939,711 55,566,176 % INCREASE/DECREASE BUDGET TO BUDGET: 12.9% 3.0%

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
_g
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

GENERAL FUND REVENUES/RESOURCES
(BY SOURCE)
2025-2026 2026-2027
PROPOSED PROPOSED Total
Taxes
Licenses and Permits
Fines and Forfeitures
Use of Money and Property
State Subventions
Federal Aid
Fees for Services
Other
Transfers In
Total Revenues
(A) May not total 100% due to rounding.
44,746,000
1,294,700
2,175,000
3,086,000
422,100
188,200
1,640,800
74,700
1,481,300
55,108,800 56,310,641 111,419,441
46,160,000
1,325,700
2,175,000
3,179,941
232,400
25,000
1,618,800
75,500
1,518,300
90,906,000
2,620,400
4,350,000
6,265,941
654,500
213,200
3,259,600
150,200
2,999,600

81.6%

2.4%

3.9%

5.6%

0.6%

0.2%

2.9%

0.1%

2.7%
100%
(A)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-9
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

GENERAL FUND EXPENDITURES/APPROPRIATIONS
(BY MAJOR CATEGORY)

GENERAL FUND

APPROPRIATIONS
(Fund No. 010)
Planning

5.8%
Economic
Development ---

2.7%
Public Safety

37.3%
Public Works

25.4%
Parks and Recreation

10.3%
Debt Service

0.4%
Legislative,
Administrative,
General

18.1%
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2025-2026 & ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED 2026-2027 Legislative, Administrative, Genen 5,845,024 5,800,627 6,865,959 7,980,629 9,680,260 10,095,244 18.1% Public Safety 14,770,353 15,264,212 16,898,101 18,776,243 20,338,782 20,516,568 37.3% Economic Development 1,384,361 2,096,233 1,295,432 1,391,492 1,372,582 1,608,211 2.7% Planning 1,389,170 1,636,955 1,721,315 2,490,115 3,257,482 3,081,785 5.8% Public Works 8,869,513 9,360,174 9,731,590 12,080,777 13,700,696 14,135,109 25.4% Parks and Recreation 2,714,306 3,257,669 3,702,612 4,311,205 5,355,697 5,895,318 10.3% Debt Service 232,373 230,990 232,270 231,372 234,212 233,941 0.4% Capital Projects 11,087,144 3,898,218 1,150,000 505,534 0 0 0.0% Transfers Out (A)
TOTAL 46,292,244 41,545,078 41,597,279 47,767,367 53,939,711 55,566,176 100% (A)
Annuallncrease -$ (4,747,166) 52,201 6,170,088 6,172,344 1,626,465 Annual Increase - % -10% 0% 15% 13% 3%
(A) May not total 100% due to rounding.

Note on Transfers Out:
(A) Transfers have been reclassified by department/function.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-10-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PUBLIC PROJECTS FUND (012):

REVENUES:
33XXX INVESTMENT & RENTAL INCOME
39000 TRANSFERS IN

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS
0 73,668 677,545 117,000 499,000 374,000
0 12,341,719 0 0 0 0
0 12,415,387 677,545 117,000 499,000 374,000
0 0 0 6,000,000 5,200,000 2,500,000

REVENUES OVER (UNDER)
EXPENDITURES 0 12,415,387 677,545 (5,883,000) (4,701,000) (2,126,000) -- ADJUSTMENT / CARRYOVER 1 6,000,000
BEGINNING FUND BALANCES (140,931) (140,931) 12,274,456 12,952,002 7,069,002 8,368,002 ENDING FUND BALANCES (140,931) 12,274,456 12,952,002 7,069,002 8,368,002 6,242,002

PROPERTY HELD FOR RESALE/

DEVELOPMENT

ENDING CASH BALANCES
0 1,201,407 6,206,318 6,209,718 6,209,718 6,209,718
(140,931) 11,073,049 6,745,684 859,284 2,158,284 32,284 DOT HIGHWAY RELINQUISHMENT FUND (013)
REVENUES:
33XXX INVESTMENT INCOME (72,127) 175,497 185,302 84,000 122,000 86,000 EXPENDITURES:
9000 CAPITAL PROJECTS 13,842 1,316,158 0 400,000 0 400,000

REVENUES OVER (UNDER)
EXPENDITURES (85,969) (1,140,661) 185,302 (316,000) 122,000 (314,000) -- ADJUSTMENT / CARRYOVER (1) 1 400,000
BEGINNING FUND BALANCES 4,498,756 4,412,786 3,272,125 3,457,428 3,141,428 3,663,428 ENDING FUND BALANCES 4,412,786 3,272,125 3,457,428 3,141,428 3,663,428 3,349,428 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
TDA ARTICLE 3 FUND (015):

REVENUES:
34110 BIKEWAY FUNDS
EXPENDITURES:
9000 CAPITAL PROJECTS

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
PUBLIC ARTS FUND (020):

REVENUES:
33XXX INVESTMENT INCOME
38700 PUBLIC ARTS FEES

TOTAL REVENUES
56,000 56,000 90,000 90,000 69,000 61,500
56,000 56,000 90,000 90,000 69,000 61,500
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
(5,047) 11,623 10,948 0 0 0
196,446 17,500 41,000 36,000 26,000 26,000
191,399 29,123 51,948 36,000 26,000 26,000
EXPENDITURES:
8010 NEW HOPE TEMPORARY SHELTER 0 0 0 0 0 0
9000 CAPITAL PROJECTS 6,868 75,584 447,143 26,146 0 0
TOTAL EXPENDITURES 6,868 75,584 447,143 26,146 0 0

REVENUES OVER (UNDER)
EXPENDITURES 184,531 (46,461) (395,195) 9,854 26,000 26,000 -- ADJUSTMENT (1)
-- GF LOAN/GF PROJECTS LOAN 136,268 (9,854) (26,000) (26,000) BEGINNING FUND BALANCES 120,858 305,388 258,927 0 0 0
ENDING FUND BALANCES 305,388 258,927 0 0 0 0
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-12-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PUBLIC FACILITIES FUND (022):

REVENUES:
33XXX INVESTMENT INCOME
38710 PUBLIC FACILITIES FEES

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS
(2,542) 6,915 900 500 500 500
133,843 28,807 38,695 32,000 31,000 31,000
131,301 35,722 39,595 32,500 31,500 31,500
0 191,710 42,843 0
0 0

REVENUES OVER (UNDER)
EXPENDITURES 131,301 (155,988) (3,248) 32,500 31,500 31,500 -- ADJUSTMENT 1 (1)
BEGINNING FUND BALANCES 27,935 159,236 3,249 0 32,500 64,000 ENDING FUND BALANCES 159,236 3,249 0 32,500 64,000 95,500 PARK FACILITIES FUND (024):

REVENUES:
33XXX INVESTMENT INCOME
3XXXX FEDERAL/STATE GRANTS
38720 PARK FACILITIES FEES

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
(20,508) 53,396 68,703 24,000 43,000 31,000
0 0 225,812 322,000 312,000 0
495,634 415,438 446,022 338,000 292,000 292,000
475,126 468,834 740,537 684,000 647,000 323,000
13,235 213,173 1,407,386 1,050,788 695,000 317,000
461,891 255,661 (666,849) (366,788) (48,000) 6,000
795,000
796,205 1,258,096 1,513,757 846,908 480,120 1,227,120
1,258,096 1,513,757 846,908 480,120 1,227,120 1,233,120 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-13-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PUBLIC SAFETY FACILITIES FUND (026):

REVENUES:
33XXX INVESTMENT INCOME
38730 PUBLIC SAFETY FACILITIES FEES

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES
0 0 10 100 300 300
0 0 1,622 10,000 10,000 10,000
0 0 1,632 10,100 10,300 10,300
0 0
0 11,632
0 0
0 0
0 1,632 (1,532) 10,300 10,300
11,632
0 0 1,632 100 22,032
ENDING FUND BALANCES 0
TRANSPORTATION FACILITIES FUND (028):
0 1,632 100 22,032 32,332
REVENUES:
33XXX INVESTMENT INCOME 0 0 303 12,000 10,000 10,000
38740 TRANSPORTATION FACILITIES FEES 0 0 35,269 184,000 136,000 136,000 TOTAL REVENUES 0 0 35,572 196,000 146,000 146,000
EXPENDITURES:
9000 CAPITAL PROJECTS

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES
0 0
0 0
0 0
0 0 35,572 196,000 146,000 146,000
0 0
0 35,572 231,572 377,572
ENDING FUND BALANCES 0
0 35,572 231,572 377,572 523,572
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-14-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
GRANT PROJECTS FUND (030):

REVENUES:
34XXX STATE GRANTS
35XXX FEDERAL GRANTS
356XX COUNTY GRANTS
3XXXX OTHER REVENUES
39XXX TRANSFERS

TOTAL REVENUES
EXPENDITURES:
8010 NEW HOPE TEMPORARY SHELTER
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
1,210,594 3,807,869 30,130 3,503,926 440,326 440,326
62,214 285,530 1,157,296 2,905,254 1,370,040 900,000
284,967 619,583 2,101,985 2,205,641 400,000 400,000
42,710 1,984 1,984 1,984 151,984 75,000
0 0 0 0 0 0
1,600,485 4,714,966 3,291,395 8,616,805 2,362,350 1,815,326 798,332 1,378,539 424,497 978,926 840,326 840,326
336,412 1,865,323 2,878,674 5,948,352 3,608,628 975,000 1,134,744 3,243,862 3,303,171 6,927,278 4,448,954 1,815,326 DRUG EDUCATION/REHABILITATION FUND (037):

REVENUES:
37070 DRUG EDUCATION/REHAB CONTRIBU-
37050 DONATIONS
39000 TRANSFERS IN

TOTAL REVENUES
EXPENDITURES:
2510 DRUG EDUCATION/REHABILITATION

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
465,741 1,471,104 (11,776) 1,689,527 (2,086,604) 0
(1) 52,247
(1,394,949) (929,208) 541,896 530,119 2,219,646 185,289 (929,208) 541,896 530,119 2,219,646 185,289 185,289
55,000 55,342 50,000 50,000 45,000 45,000
0 0 0 0 0 0
0 0 0 0 0 0
55,000 55,342
50,000 50,000
45,000 45,000
9,655 1,000
9,655 1,000
76,988 150,000
76,988 150,000 136,700 175,900
136,700 175,900
45,345 54,342 (26,988) (100,000) (91,700) (130,900)
1 70,000
201,490 246,836 301,178 274,190 174,190 152,490
246,836 301,178 274,190 174,190 152,490 21,590
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-15-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PEG FUND (040):

REVENUES:
30352 PEG FEES

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
108,285 100,148 85,096 104,000 73,000 73,000
108,285 100,148 85,096 104,000 73,000 73,000
51,170 36,882 2,660 297,340 1,050,000 0
51,170 36,882 2,660 297,340 1,050,000 0
57,115 63,266 82,436 (193,340) (977,000) 73,000
272,000
777,632 834,747 898,013 980,449 787,109 82,109
834,747 898,013 980,449 787,109 82,109 155,109
SUPPLEMENTAL LAW ENFORCEMENT SERVICES - COPS/STATE FUND (050):

REVENUES:
33XXX INVESTMENT INCOME
34200 COPS GRANT

TOTAL REVENUES
EXPENDITURES:
2150 C.O.P.S. (STATE GRANT)

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
(3,991) 10,095 20,756 7,800 13,000 8,000
191,381 196,933 222,545 200,000 241,000 247,000
187,390 207,028 243,301 207,800 254,000 255,000
149,825 121,795 161,795 199,000 301,000 313,500
37,565 85,233 81,506 8,800 (47,000) (58,500)
(1) (1)
212,393 249,958 335,190 416,695 425,495 378,495
249,958 335,190 416,695 425,495 378,495 319,995
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-16-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
MEASURE A FUND (070):

REVENUES:
3552X MEASURE A PARK FUNDS

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
PROPOSITION A FUND (100):

REVENUES:
30210 PROPOSITION A FUNDS
35626 PROP A DISCRETIONARY GRANT
33XXX INVESTMENT INCOME

TOTAL REVENUES
EXPENDITURES:
3500 TRANSPORTATION - ADMIN
3510 DIAL -A -RIDE / FIXED ROUTE
3520 SPECIAL EVENTS VEHICLE
3540 LONG BEACH TRANSIT
3560 TRANSIT FACILITIES MAINT
9000 CAPITAL PROJECTS
9999 TRANSFERS OUT

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
0 74,377 404,682 2,159,339 1,933,770 900,000
0 74,377 404,682 2,159,339 1,933,770 900,000
0 493,398 222,203 1,922,797 1,633,770 900,000
0 493,398 222,203 1,922,797 1,633,770 900,000
0 (419,021) 182,479 236,542 300,000 0
(300,000)
0 0 (419,021) (236,542) 0 0
0 (419,021) (236,542)
0 0 0
1,972,513 2,035,960 2,051,281 2,200,000 1,992,000 2,042,000 71,361 78,198 90,818 78,000 58,146 58,200
(34,818) 81,120 130,801 57,000 75,000 40,000
2,009,056 2,195,278 2,272,900 2,335,000 2,125,146 2,140,200 65,621 68,534 79,495 95,235 124,179 102,237
700,310 780,289 866,661 1,048,052 1,121,831 1,171,123
3,566 3,566 0 0 15,000 15,000
22,540 30,188 39,678 63,351 69,000 72,450
0 124,000 394,199 421,000 427,000 466,000
0 0 0 0 0 0
916,041 820,652 823,070 820,648 819,950 818,908
1,708,078 1,827,229 2,203,103 2,448,286 2,576,960 2,645,718 300,978 368,049 69,797 (113,286) (451,814) (505,518)
(2) 2
1,823,489 2,124,465 2,492,514 2,562,313 2,449,027 1,997,213 2,124,465 2,492,514 2,562,313 2,449,027 1,997,213 1,491,695 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-17-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
MEASURE M FUND (115):

REVENUES:
30250 MEASURE M FUNDS 1,388,403 1,432,358 1,440,557 1,500,000 1,404,000 1,439,000 33XXX INVESTMENT INCOME (37,286) 93,245 181,796 51,000 90,000 46,000 35780 MEAS M MULTI -YEAR SUBREGIONAL 0 0 0 0 822,002 0
TOTAL REVENUES 1,351,117 1,525,603 1,622,353 1,551,000 2,316,002 1,485,000 EXPENDITURES:
3101 MEASURE M STREETS
3810 MEASURE M ADMIN
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES
0 0 0 0 146,983 159,391
36,813 10,735 46,847 44,417 119,444 122,897
299,418 56,501 2,562,253 1,765,790 3,701,792 2,415,000
336,231 67,236 2,609,100 1,810,207 3,968,219 2,697,288

REVENUES OVER (UNDER)
EXPENDITURES 1,014,886 1,458,367 (986,747) (259,207) (1,652,217) (1,212,288) -- ADJUSTMENT / CARRYOVER 1 (1) 517,436
BEGINNING FUND BALANCES 1,166,849 2,181,736 3,640,103 2,653,355 2,394,148 1,259,367 ENDING FUND BALANCES 2,181,736 3,640,103 2,653,355 2,394,148 1,259,367 47,079 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-18-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
MEASURE R FUND (125):

REVENUES:
30240 MEASURE R FUNDS
33XXX INVESTMENT INCOME
35XXX FEDERAL/COUNTY GRANTS

TOTAL REVENUES
EXPENDITURES:
3102 MEASURE R STREETS
3710 MEASURE R ADMIN
3910 BIKE TRAIL MAINTENANCE
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES
1,226,921 1,266,213 1,275,718 1,300,000 1,239, 000 1,270, 000 (35,471) 82,750 150,650 30,000 51,000 22,000
10,305 0 0 0 556,107 0
1,201,755 1,348,963 1,426,368 1,330,000 1,846,107 1,292,000 0 0 0 0 65,685 70,268
88,099 86,950 108,674 113,177 209,940 191,367
255,314 414,777 346,020 303,822 600,428 632,242
354,743 260,907 725,382 2,865,577 2,006,107 1,080,000
698,156 762,634 1,180,076 3,282,576 2,882,160 1,973,877

REVENUES OVER (UNDER)
EXPENDITURES 503,599 586,329 246,292 (1,952,576) (1,036,053) (681,877) -- ADJUSTMENT / CARRYOVER 3 (1) 1,006,107
BEGINNING FUND BALANCES 1,416,794 1,920,396 2,506,724 2,753,016 800,440 770,494

ENDING FUND BALANCES
PROPOSITION C FUND (135):

REVENUES:
30220 PROPOSITION C FUNDS
33XXX INVESTMENT INCOME
37100 OTHER REVENUES

TOTAL REVENUES
1,920,396 2,506,724 2,753,016 800,440 770,494 88,617
1,636,159 1,688,771 1,701,490 1,800,000 1,652,000 1,693,000 (36,278) 90,799 144,620 7,000 66,000 23,000
4,792 5,797 11,894 0 30,000 31,000
1,604,673 1,785,367 1,858,004 1,807,000 1,748,000 1,747,000 EXPENDITURES:
3600 PROPOSITION C -OPERATING 549,808 557,067 603,466 660,496 685,107 715,613 3610 INTERNET PUBLISHING 142,755 140,580 122,763 168,990 233,956 235,949 3620 BUS STOP/SHELTER MAINT 118,628 159,302 134,910 177,552 257,869 267,559 3560 TRANSIT FACILITIES MAINTENANCE 166,297 237,710 0 0 0 0 3650 PROPOSITION C -ADMINISTRATION 67,540 94,559 79,594 87,489 111,568 92,120 9000 CAPITAL PROJECTS 133,344 513,167 793,534 3,020,533 2,676,574 475,000 9999 TRANSFERS OUT 0 2,070 0 3,000 3,000 3,000
TOTAL EXPENDITURES 1,178,372 1,704,455 1,734,267 4,118,060 3,968,074 1,789,241

REVENUES OVER (UNDER)
EXPENDITURES 426,301 80,912 123,737 (2,311,060) (2,220,074) (42,241) -- ADJUSTMENT / CARRYOVER (2) 2 2,300,000
BEGINNING FUND BALANCES 1,750,248 2,176,547 2,257,459 2,381,198 70,138 150,064 ENDING FUND BALANCES 2,176,547 2,257,459 2,381,198 70,138 150,064 107,823 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-19-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
STATE GAS TAX FUND (140):

REVENUES:
33XXX INVESTMENT INCOME
34505 SECTION 2103 GAS TAX
345XX OTHER STATE GAS TAX

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS
9999 TRANSFERS OUT

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
(62,565) 157,690 283,223 48,000 120,000 60,000
602,453 640,633 733,697 781,000 718,000 736,000
1,199,803 1,338,947 1,414,650 1,443,500 1,480, 500 1,517,500 1,739,691 2,137,270 2,431,570 2,272,500 2,318,500 2,313,500 54,784 305 40,541 5,691,417 3,087,033 710,000
1,096,196 1,262,500 1,402,759 1,443, 500 1,480, 500 1,517,500 1,150,980 1,262,805 1,443,300 7,134,917 4,567,533 2,227,500 588,711 874,465 988,270 (4,862,417) (2,249,033) 86,000
1 (3) 2,572,033
3,750,569 4,339,280 5,213,746 6,202,013 1,339,596 1,662,596 4,339,280 5,213,746 6,202,013 1,339,596 1,662,596 1,748,596 ROAD MAINTENANCE AND REHABILITATION ACCOUNT - RMRA FUND (145):

REVENUES:
33XXX INVESTMENT INCOME
34580 RMRA FUNDS (SB 1)

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
(47,130) 124,755 297,748 50,000 279,000 130,000
1,567,629 1,760,405 2,035,581 1,950,000 2,069,000 2,121,000 1,520,499 1,885,160 2,333,329 2,000,000 2,348,000 2,251,000 1,623,174 82,380 474,029 5,276,780 7,636,780 4,960,000
1,623,174 82,380 474,029 5,276,780 7,636,780 4,960,000
(102,675) 1,802,780 1,859,300 (3,276,780) (5,288,780) (2,709,000) 1 2 2 5,276,780
3,392,599 3,289,925 5,092,707 6,952,009 3,675,229 3,663,229 3,289,925 5,092,707 6,952,009 3,675,229 3,663,229 954,229 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 20 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
AQMD FUND (150):

REVENUES:
33XXX INVESTMENT INCOME
34060 AQMD FEES
34062 MSRC GRANT
37100 SALE OF PROPERTY

TOTAL REVENUES
EXPENDITURES:
3420 OPERATING AND CAPITAL
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
SEWER RECONSTRUCTION FUND (230):

REVENUES:
33000 INVESTMENT INCOME
37720 SEWER RECONSTRUCTION

TOTAL REVENUES
EXPENDITURES:
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
MUNICIPAL WATER SYSTEM FUND (31X):

SEE FINANCIAL DATA UNDER TAB 9.
(4,744) 12,522 10,620 5,000 5,000 5,000
99,803 102,118 103,472 104,000 105,000 108,000
0 14,471 0 0 0 0
0 0 2,955 0 0 0
95,059 129,111 117,047
109,000 110,000 113,000
49,992 138,144 247,791 283,273 130,000 0
28,941 0 0 0 0 0
78,933 138,144 247,791 283,273 130,000 0
16,126 (9,033) (130,744) (174,273) (20,000) 113,000
1 (1) 183,273
314,371 330,498 321,464 190,720 16,447 179,720
330,498 321,464 190,720 16,447 179,720 292,720
0 0 0 0 0 0
378 0 0 0 0 0
378 0 0 0 0 0
0 0 0 50,000 50,000 0
0 0
0 50,000 50,000 0
378 0 0 (50,000) (50,000) 0
50,000
315,900 316,278 316,278 316,278 266,278 266,278
316,278 316,278 316,278 266,278 266,278 266,278
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-21 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
MEASURE W FUND (320):

REVENUES:
30150 MEASURE W FUNDS 818,745 825,978 820,793 820,000 825,000 825,000 33XXX INVESTMENT INCOME (59,134) 137,566 205,685 12,000 67,000 43,000 355XX MEASURE W/COUNTY GRANTS 257,036 267,125 800,929 12,952,647 12,552,650 0 TOTAL REVENUES 1,016,647 1,230,669 1,827,407 13,784,647 13,444,650 868,000 EXPENDITURES:
6020 ADMINISTRATION / OPERATING
6022 STORMWATER CAPTURE SYS O&M
9000 CAPITAL PROJECTS
9999 TRANSFERS OUT

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
ECONOMIC DEVELOPMENT FUND (510):

REVENUES:
33XXX INVESTMENT INCOME / RENT
35XXX FEDERAL/COUNTY GRANTS
37XXX OTHER REVENUES
39000 TRANSFERS IN

TOTAL REVENUES
EXPENDITURES:
4002 ECONOMIC DEV - PROGRAMS
9000 CAPITAL PROJECTS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT / CARRYOVER

BEGINNING FUND BALANCES

ENDING FUND BALANCES
223,592 251,726 354,533 338,851 458,996
21,342 69,007 37,794 212,500 268,000
80,036 606,610 721,914 14,780,247 13,325,650
0 0 199,981 0 0
324,970 927,343 1,314,222 15,331,598 14,052,646 1,675,665 457,665
268,000
950,000
0 691,677 303,326 513,185 (1,546,951) (607,996) (807,665) (1) (3) 1,824,597
692,832 1,384,509 1,687,834 2,201,016 654,065 1,870,666 1,384,509 1,687,834 2,201,016 654,065 1,870,666 1,063,001 0 19,139 3,931 0 4,000 4,000
0 0 0 156,000 78,000 0
0 0 0 0 0 0
773,000 1,445,000 500,000 500,000 0 0
773,000 1,464,139 503,931 656,000 82,000 4,000
330,552 291,167 312,557 2,306,000 1,648,000
0 0 0 0 0
600,000
0 330,552 291,167
312,557 2,306,000
1,648,000 600,000
442,448 1,172,972 191,374 (1,650,000) (1,566,000) (596,000) (1) 1,967,000
1,311,454 1,753,902 2,926,874 3,118,247 1,468,247 1,869,247 1,753,902 2,926,874 3,118,247 1,468,247 1,869,247 1,273,247 (See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 22 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
IT & EQUIPMENT REPLACEMENT FUND (530):

REVENUES:
33XXX INVESTMENT INCOME
37XXX OTHER REVENUES
37900 DEPARTMENTAL CHARGES

TOTAL REVENUES
EXPENSES:
9500 EQUIPMENT REPLACEMENT
9501 IT
9999 TRANSFERS OUT

TOTAL EXPENSES

CHANGES IN NET ASSETS
-- ADJUSTMENT

BEGINNING NET ASSETS

ENDING NET ASSETS
GIS UPDATE FUND (540):

REVENUES:
34154 HCD GRANT/LEAP
36004 GIS UPDATE FEES

TOTAL REVENUES
EXPENDITURES:
4130 GIS UPDATE
9999 TRANSFERS OUT

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
(9,536) 22,514 65,168 9,000 40,000 26,000
1,492 28,627 5,493 0 0 0
254,741 312,866 835,601 979,747 1,652,385 1,519,574
246,697 364,007 906,262 988,747 1,692,385 1,545,574
190,357 229,324 633,603 907,078 572,338 752,266
0 0 0 0 978,566 784,622
0 0 0 0 0 0
190,357 229,324 633,603 907,078 1,550,904 1,536,888
56,340 134,683 272,659 81,669 141,481 8,686
2 (1)
1,130,315 1,186,657 1,321,340 1,593,998 1,675,667 1,817,148 1,186,657 1,321,340 1,593,998 1,675,667 1,817,148 1,825,834 0 0 0 35,930 26,500 0
43,369 39,801 28,841 27,000 30,000 31,000
43,369 39,801 28,841 62,930 56,500 31,000
6,000
0 6,000
0 6,000 59,000
15,000 15,000
0 0 0 0
6,000 6,000
6,000 59,000
15,000 15,000
37,369 33,801 22,841 3,930 41,500 16,000
(35,930)
173,466 210,835 244,636 267,477 271,407 276,977
210,835 244,636 267,477 271,407 276,977 292,977
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 23 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
GENERAL PLAN/ZONING ORDINANCE UPDATE FUND (542):

REVENUES:
34154 HCD GRANTS/SB2/LEAP
36002 GEN PLAN/ZONING ORD UPDATE

TOTAL REVENUES
EXPENDITURES:
4132 GEN PLAN/ZONING ORD UPDATE

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
BUILDING AND SAFETY FUND (600):

REVENUES:
316XX BUILDING AND SAFETY FEES
39000 TRANSFERS IN

TOTAL REVENUES
EXPENDITURES:
4120 BUILDING AND SAFETY
9999 TRANSFERS OUT

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
0 247,097 21,388 201,182 91,500 0
130,183 115,109 85,048 82,000 91,000 93,000
130,183 362,206 106,436 283,182 182,500 93,000
129,239 9,318 28,129 974,441 796,000 480,000
129,239 9,318 28,129 974,441 796,000 480,000
944 352,888 78,307 (691,259) (613,500) (387,000)
(1) 643,818
616,109 617,052 969,940 1,048,247 356,988 387,306
617,052 969,940 1,048,247 356,988 387,306 306
990,660 842,272
854,819 805,000
1,155,000 1,415,000
0 115,500 0 641,467 555,128 195,216
990,660 957,772 854,819 1,446,467 1,710,128 1,610,216
990,661 842,775 854,317 1,561,967 1,710,128 1,610,216
0 0 0 0 0 0
990,661 842,775
854,317 1,561,967
1,710,128 1,610,216
(1) 114,997 502 (115,500) 0 0
1 1
0 0 114,997 115,500 0 0
0 114,997 115,500
0 0 0
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-24-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
CASP CERTIFICATION AND TRAINING FUND (602):

REVENUES:
31654 CASP FEES - SB 1186/AB 1379/ADA

TOTAL REVENUES
EXPENDITURES:
4122 CASP
9999 TRANSFERS OUT

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
16,331 16,358 15,566 15,000 16,000 16,000
16,331 16,358 15,566 15,000 16,000 16,000
0 0 0 11,300 11,300 11,300
816 818 602 750 800 800
816 818 602 12,050 12,100 12,100
15,515 15,540 14,964 2,950 3,900 3,900
70,701 86,216 101,756 116,720 119,670 123,570
86,216 101,756 116,720 119,670 123,570 127,470
DEBT SERVICE FUND - BELLFLOWER PUBLIC FACILITIES CORPORATION (700):

REVENUES:
39000 TRANSFERS IN 230,500 230,500 230,500 230,501 230,501 230,501 39XXX 2015 BOA LEASE FINANCING, NET 0 0 0 0 0 0
TOTAL REVENUES: 230,500 230,500 230,500 230,501 230,501 230,501 EXPENDITURES:
5500 DEBT SERVICE - BPFC

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
230,500 230,500
230,500 230,500 230,500 230,501 230,501 230,501
230,500 230,501
230,501 230,501
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-25-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
DEBT SERVICE FUND - BELLFLOWER FINANCING AUTHORITY (710):

REVENUES:
33000 INVESTMENT INCOME 0 2,094 0 0 0 0
33110 RENTAL INCOME 67,107 68,645 70,589 72,000 73,280 74,660 39000 TRANSFERS IN 147,056 84,322 1,770 871 3,711 3,440 39XXX 2021 COPS - MWS PORTION (NET) 0 0 0 0 0 0
TOTAL REVENUES: 214,163 155,061 72,359 72,871 76,991 78,100 EXPENDITURES:
5530 DEBT SVC-2008 WATER COPS/NOTE

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
ADJUSTMENT.•

LOAN RECEIVABLE FROM MWS

ADJUSTED ENDING FUND BALANCES
- BOND RESERVE ACCOUNT BALANCE
546,034 5,899,503 72,359 72,871 76,991 78,100
546,034 5,899,503 72,359 72,871 76,991 78,100
(331,871) (5,744,442)
6,076,313 5,744,442
5,744,442 0
0 0
0 0 0
0 0 0
0 0 0
0 0
0 0
(5,743,129) 0 0 0 0 0
1,313 0 0 0 0 0
DEBT SERVICE FUND - TRASPORTATION COPS (720):

REVENUES:
33000 INVESTMENT INCOME
39000 TRANSFERS IN
3911X 2018 COPS / 2021 COPS (NET)
TOTAL REVENUES:

EXPENDITURES:
5540 DEBT SERVICE - 2018 COPS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
0 414 1,957 500 1,000 1,000
916,041 822,722 823,070 823,648 822,950 821,908
0 0 0 0 0 0
916,041 823,136
825,027 824,148
823,950 822,908
924,520 823,078
924,520 823,078 823,070 823,648 822,950 821,908
823,070 823,648
822,950 821,908
(8,479) 58 1,957 500 1,000 1,000
1 8,479 0 58 2,016 2,516 3,516
0 58 2,016 2,516 3,516 4,516
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-26-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
DEBT SERVICE FUND - PENSION OBLIGATION BONDS (730):

REVENUES:
33000 INVESTMENT INCOME
39000 TRANSFERS IN
39114 2021 POBS PROCEEDS
39310 PAYMENT TO CALPERS
TOTAL REVENUES:

EXPENDITURES:
5550 DEBT SERVICE - POBS

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES
0 921 2,116 500 1,000 1,000
0 919,934 935,407 938,562 936,173 936,870
13,030,000 0 0 0 0 0
(12,631,000) 0 0 0 0 0
399,000 920,855 937,523 939,062 937,173 937,870
385,395 933,539 937,888 938,562 936,173 936,870
385,395 933,539 937,888 938,562 936,173 936,870
13,605 (12,684) (365) 500 1,000 1,000
1 (1,057)
0 13,605 921 557 0 1,000
ENDING FUND BALANCES 13,605 921 557
CDBG FUND (900):

REVENUES:
33XXX PROGRAM INCOME
35000 CDBG ENTITLEMENT
35026 CDBG-CV GRANT
36540 REIMBURSED COSTS
39000 TRANSFERS IN

TOTAL REVENUES
0 1,000 2,000
63,353 140,374 25,000 5,750 8,000 8,000
835,503 837,086 1,126,605 1,143,908 973,000 897,000
212,832 155,272 118,616 0 407,553 0
83,498 14,206 0 800,000 70,000 135,000
22,914 22,466 102,703 203,907 230,428 251,076
1,218,100 1,169,404 1,372,924 2,153,565 1,688,981 1,291,076 EXPENDITURES:
4150 CDBG GENERAL ADMINISTRATION 221,786 191,996 223,046 262,448 280,259 291,872 4152 CODE ENFORCEMENT-LOW/MOD 173,907 136,823 299,587 997,184 418,726 442,190 4155 CDBG PROGRAM ACTIVITIES 177,163 186,181 161,616 193,000 193,000 43,000 5022 VOLUNTEER CENTER 138,705 136,183 160,460 162,366 217,571 226,566 5520 DEBT SERVICE - SEC 108 LOAN 506,540 518,218 528,218 538,567 0 0 9000 CAPITAL PROJECTS 0 0 0 0 507,553 0
TOTAL EXPENDITURES 1,218,101 1,169,401 1,372,927 2,153,565 1,617,109 1,003,628

REVENUES OVER (UNDER)
EXPENDITURES (1) 3 (3) 0 71,872 287,448
-- ADJUSTMENT 1 (3) 3 76,318
BEGINNING FUND BALANCES 0 0 0 0 0 148,190
ENDING FUND BALANCES 0 0 0 0 148,190 435,638
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-27-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
HOME FUND (910):

REVENUES:
33510 PROGRAM INCOME
35060 HOME FUNDS
35064 HOME ARPA FUNDS
39000 TRANSFERS IN

TOTAL REVENUES
EXPENDITURES:
4210 HOME - ADMINISTRATION
4215 HOME - PROGRAM ACTIVITIES

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES (A)
64,853 290 83,751 1,000 1,000 1,000
52,217 121,145 238,708 2,433,825 284,730 2,158,350
0 9,589 5,320 1,296,429 107,715 1,179,125
0 0 0 0 88,565 92,098
117,070 131,024
327,779 3,731,254
482,010 3,430,573
52,521 105,768 107,751 12 7, 621 124,295 127,828
132,316 114,531 220,031 3,542,866 357,715 3,302,745
184,837 220,299 327,782 3,670,487 482,010 3,430,573
(67,767) (89,275) (3) 60,767 0 0
1 3 (60,767) 72,572 485,153
1,395,041 1,327,275 1,238,000 1,238,000 1,238,000 1,310,572 1,327,275 1,238,000 1,238,000 1,238,000 1,310,572 1,795,725 (A) FUND BALANCE IS PRIMARILY LONG-TERM NOTE RECEIVABLE (PRINCIPAL PORTION ONLY) FROM THE SUCCESSOR HOUSING AGENCY (FUND 974). ACCRUED INTEREST IS ACCOUNTED FOR SEPARATELY.

ARPA SLFRP FUND (920):

REVENUES:
35092 ARPA SLFRP FUNDS

TOTAL REVENUES
EXPENDITURES:
8020 ARPA PROGRAMS
9000 CAPITAL PROJECTS
9999 TRANSFERS OUT

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
7,235,187 4,843,762 5,000,000 0
7,235,187 4,843,762 5,000,000 0
0 0
0 0
3,110 0 0 0 0 0
0 0 5,000,000 0 0 0
7,232,077 4,843,762 0 0 0 0
7,235,187 4,843,762 5,000,000 0 0 0
0 0
0 0 0 0 0
0 0 0
0 0 0 0 0
0 0
0 0
0 0
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 28 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

STATEMENT OF REVENUES/OTHER RESOURCES

AND EXPENDITURES/APPROPRIATIONS
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PARKING DISTRICT NO. 1 FUND (944):

REVENUES:
30100 PROPERTY TAX - P.D. NO. 1
39000 TRANSFERS IN

TOTAL REVENUES
EXPENDITURES:
3410 PARKING DISTRICT NO. 1

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT

BEGINNING FUND BALANCES

ENDING FUND BALANCES
28,651 42,181
41,326 43,000
42,000 43,000
979 6,696 23,248 17,000 30,284 33,012
29,630 48,877 64,574 60,000 72,284 76,012
29,630 48,878 64,575 60,000 72,284 76,012
29,630 48,878 64,575 60,000 72,284 76,012
0 (1) (1) 0 0 0
1 1 0
0 0 0 0 0 0
0 0
0 0
0 0
SUCCESSOR HOUSING AGENCY LMIHAF FUND (974):

REVENUES:
33000 INVESTMENT & RENTAL INCOME
33610 LOAN REPAYMENTS
36540 REIMBURSED COSTS
36910 BOND ISSUER ADMIN FEES

TOTAL REVENUES
EXPENDITURES:
7320 SHA LMIHAF ADMINISTRATION
7322 SHA LMIHAF PROGRAM ACTIVITIES

TOTAL EXPENDITURES

REVENUES OVER (UNDER)

EXPENDITURES
-- ADJUSTMENT
-- SA LOAN REPMT / PRINCIPAL

BEGINNING FUND BALANCES

ENDING FUND BALANCES

SHORT-TERM ASSETS (CASH, A/R, INT REC)
SHORT-TERM LIABILITIES (NP, ACCR. EXP)

ACCRUED, BUT UNPAID, INTEREST EXP

NET SPENDABLE RESOURCES
31,989 19,955 30,227 40,500 18,000 195,235
87,278 1,151 1,151 1,000 1,000 1,000
0 2,000 0 0 0 0
11,250 10,744 0 10,744 0 0
130,517 33,850 31,378 52,244 19,000 196,235
51,498 76,003 23,649 75,478 96,164 97,949
264,626 245,248 177,791 350,500 350,600 350,800
316,124 321,251 201,440 425,978 446,764 448,749
(185,607) (287,401) (170,062) (373,734) (427,764) (252,514) (3) 135,000
229,181 240,546 64,162
336,273 150,663 (136,738) (306,800) (451,353) (503,571) 150,663 (136,738) (306,800) (451,353) (503,571) (691,923) 6/30/2022 6/30/2023 6/30/2024 6/30/2025
480,590 453,019 460,023
(32,401) (73,055) (19,838)
N/A N/A N/A 15,500 15,600 15,800
448,189 379,964 440,185 300,388 263,770 91,218
(See pages 49-105 FOR REVENUE DETAIL and EXPLANATION OF REVENUE ACCOUNTS)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 29 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPENDITURES/APPROPRIATIONS
(Comparative)
DEPT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
LEGISLATIVE, ADMINISTRATIVE AND GENERAL SERVICES:
1000 CITY COUNCIL
1020 PARKS & RECREATION COMMISSION
1030 PLANNING COMMISSION
3530 PUBLIC SAFETY COMMISSION
1100 CITY ADMINISTRATION
1350 PERSONNEL/RISK MANAGEMENT
1400 CITY ATTORNEY
1200 CITY CLERK
1210 ELECTION
1300 FINANCE
8000 NON -DEPARTMENTAL
8010 NEW HOPE TEMPORARY SHELTER

TOTAL LEGISLATIVE AND

ADMINISTRATIVE SERVICES
PUBLIC SAFETY:
2000 ADMINISTRATION
2050 CROSSING GUARDS
2150 C.O.P.S. (STATE GRANT)
2200 SHERIFF
2230 SUPPORT SERVICES
2400 EMERGENCY MANAGEMENT
2510 DRUG EDUCATION/REHABILITATION
4105 CODE ENFORCEMENT -GENERAL
4152 CODE ENFORCEMENT-LOW/MOD
Adjustment:
3600 PROPOSITION C -OPERATING

TOTAL PUBLIC SAFETY
ECONOMIC DEVELOPMENT:
4000 ADMINISTRATION
4002 ECONOMIC DEV - PROGRAMS
4150 CDBG GENERAL ADMINISTRATION
4155 CDBG PROGRAM ACTIVITIES
4210 HOME - ADMINISTRATION
4215 HOME - PROGRAM ACTIVITIES
7320 SHA LMIHAF ADMINISTRATION
7322 SHA LMIHAF PROGRAM ACTIVITIES
8020 ARPA SLFRP PROGRAMS

TOTAL ECONOMIC

DEVELOPMENT
273,811 274,357 323,857 348,240 378,010 388,575
2,231 3,700 4,850 6,100 9,600 9,600
6,200 5,775 7,375 19,700 26,700 27,700
2,400 3,400 3,550 5,700 6,100 6,100
823,978 928,379 1,047,911 1,123,050 1,258,048 1,301,855 481,427 556,999 329,266 723,671 989,505 1,125,066
249,602 261,061 285,447 299,000 432,000 453,000
522,210 539,847 634,699 742,037 871,400 888,647
53,558 68,775 17,993 342,153 15,500 158,653
1,323,428 1,394,219 1,247,465 1,642,604 2,456,535 2,379,948 733,673 740,292 911,224 1,069,500 1,068,612 1,072,400
2,170,838 2,402,362 2,476,819 2,637,800 3,008,576 3,124,026 6,643,356 7,179,166 7,290,456 8,959,555 10,520,586 10,935,570 1,665,458 1,701,797 1,941,228 2,225,775 2,841,553 2,906,600 169,448 185,910 197,816 252,542 272,930 286,576
149,825 121,795 161,795 199,000 301,000 313,500
11,455,523 11,673,245 12,665,250 13,225,559 13, 621,858 14,284, 301 810,836 806,336 1,098,683 1,493,380 1,577,000 1,604,000 8,729 8,868 11,622 10,140 229,100 11,500
9,655 1,000 76,988 150,000 136,700 175,900
660,359 888,056 983,502 1,568,847 1,796,341 1,423,591
173,907 136,823 299,587 997,184 418,726 442,190
507,758 515,017 559,211 578,621 610,107 640,613
15,611,498 16,038,847 17,995,682 20,701,048 21,805,315 22,088,771 588,447 628,767 692,729 687,585 1,053,589 1,265,037
330,552 291,167 312,557 2,306,000 1,648,000 600,000
221,786 191,996 223,046 262,448 280,259 291,872
177,163 186,181 161,616 193,000 193,000 43,000
52,521 105,768 107,751 12 7, 621 124,295 127,828
132,316 114,531 220,031 3,542,866 357,715 3,302,745
51,498 76,003 23,649 75,478 96,164 97,949
264,626 245,248 177,791 350,500 350,600 350,800
3,110 0 0 0 0 0
1,822,019 1,839,661 1,919,170
7,545,498
4,103,622 6,079,231

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-30-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPENDITURES/APPROPRIATIONS
(Comparative)
DEPT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PLANNING:
4100 PLANNING
4120 BUILDING & SAFETY
4122 CASP
4130 GIS UPDATE
4132 GENERAL PLAN/ZONING UPDATE

TOTAL PLANNING
1,389,170 1,521,455 1,721,315 1,848,648 2,702,354 2,886,569 990,661 842,775 854,317 1,561,967 1,710,128 1,610,216
0 0 0 11,300 11,300 11,300
6,000 6,000 6,000 59,000 15,000 15,000
129,239 9,318 28,129 974,441 796,000 480,000
2,515,070 2,379,548 2,609,761 4,455,356 5,234,782 5,003,085 PUBLIC WORKS:
3000 ADMINISTRATION 1,260,616 1,382,761 1,166,607 1,668,865 1,683,463 1,716,900 3100 STREET MAINTENANCE 3,469,517 3,744,075 4,631,149 5,476,360 6,144,274 6,444,154 3101 STREET MAINTENANCE - MEASURE M 0 0 0 0 146,983 159,391 3102 STREET MAINTENANCE - MEASURER 0 0 0 0 65,685 70,268 3105 STORMWATER MANAGEMENT 225,835 203,023 140,896 251,394 274,887 279,749 3160 LIGHTING AND LANDSCAPING 624,197 667,669 0 0 0 0
3310 RECYCLING PROGRAMS 3,280 19,782 56,763 249,272 315,074 140,369 3410 PARKING DISTRICT NO. 1 29,630 48,878 64,575 60,000 72,284 76,012 3420 AIR QUALITY MANAGEMENT DIST 49,992 138,144 247,791 283,273 130,000 0 3560 TRANSIT FACILITIES MAINT 166,297 361,710 394,199 421,000 427,000 466,000 3600 PROPOSITION C -OPERATING 549,808 557,067 603,466 660,496 685,107 715,613 3620 BUS STOP/SHELTER MAINT 118,628 159,302 134,910 177,552 257,869 267,559 3650 PROPOSITION C -ADMINISTRATION 67,540 94,559 79,594 87,489 111,568 92,120 3710 MEASURE R -ADMINISTRATION 88,099 86,950 108,674 113,177 209,940 191,367 3810 MEASURE M -ADMINISTRATION 36,813 10,735 46,847 44,417 119,444 122,897 3900 FACILITY MAINTENANCE 3,285,089 3,336,168 3,712,927 4,417,886 5,252,714 5,520,925 3910 BIKE TRAIL MAINTENANCE 255,314 414,777 346,020 303,822 600,428 632,242 6020 MEASURE W ADMIN/OPERATING 223,592 251,726 354,533 338,851 458,996 457,665 6022 STORMWATER CAPTURE SYS O&M 21,342 69,007 37,794 212,500 268,000 268,000 Adjustments:
3600 PROPOSITION C -OPERATING (507,758) (515,017) (559,211) (578,621) (610,107) (640,613) TOTAL PUBLIC WORKS 9,967,831 11,031,316 11,567,534 14,187,733 16,613,609 16,980,618 MUNICIPAL WATER SYSTEM:
6010 MUNICIPAL WATER SYSTEM (ACFR)
LESS: DEBT INCLUDED IN D. 5530
1,648,727 14,182,172
(151,124) (79,055)
0 0
0 0
0 0
0 0
TOTAL MWS 1,497,603 14,103,117
PARKS AND RECREATION:
5000 ADMINISTRATION
5010 SIMMS PARK
5011 THOMPSON PARK
5012 CARUTHERS PARK
5013 AQUATIC CENTER
5015 CIVIC CENTER AUDITORIUM
5017 BELLFLOWER RECREATION IN MOTIOI
5022 VOLUNTEER CENTER
5030 YOUTH AND SENIOR CENTER
1010 COMMUNICATIONS AND MARKETING F
3610 INTERNET PUBLISHING
1012 SPECIAL EVENTS
4250 CULTURAL ARTS PROGRAMS
4300 FARMERS MARKET
0 0
0 0
802,733 935,542 1,067,939 1,213,430 1,300,195 1,353,984 460,683 507,177 568,332 636,735 571,275 654,201
432,688 477,545 548,532 549,092 639,506 686,385
392,967 441,454 513,579 507,276 337,227 373,615
243,071 289,599 312,593 306,204 383,494 408,595
58,823 84,412 97,771 109,453 144,402 127,318
63,057 81,348 94,553 119,138 137,312 109,385
138,705 136,183 160,460 162,366 217,571 226,566
0 0 0 178,907 288,046 564,982
72,802 78,673 87,504 93,677 736,144 759,120
142,755 140,580 122,763 168,990 233,956 235,949
154,340 322,384 373,809 555,253 780,096 815,693
32,185 39,535 38,000 42,040 38,000 42,040
957 0 0 0 0 0

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-31 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPENDITURES/APPROPRIATIONS
(Comparative)
DEPT.

NO.

DESCRIPTION
2021-2022 2022-2023

ACTUAL ACTUAL
2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL BUDGET PROPOSED PROPOSED
PARKS AND RECREATION - CONTINUED:
3500 TRANSPORTATION -ADMIN
3510 DIAL -A -RIDE / FIXED ROUTE
3520 SPECIAL EVENTS VEHICLE
3540 LONG BEACH TRANSIT
Adjustments:
3420 AIR QUALITY MANAGEMENT DIST
65,621
700,310
3,566
22,540
0 68,534
780,289
3,566
30,188
79,495
866,661
0 39,678
0 0
95,235
1,048,052
0 63,351
0 124,179 102,237
1,121,831 1,171,123
15,000 15,000
69,000 72,450
0 0
TOTAL PARKS AND RECREATION 3,787,803 4,417,009 4,971,669 5,849,199 7,137,234 7,718,643 DEBT SERVICE:
5500 DEBT SERVICE -
5520 DEBT SERVICE -
5530 DEBT SERVICE -
5540 DEBT SERVICE -
5550 DEBT SERVICE -
BPFC
SEC 108 LOAN
BFA

BFA TRANSP
POBS

TOTAL DEBT SERVICE
CAPITAL PROJECTS:
9000 CAPITAL PROJECTS
IT & EQUIPMENT REPLACEMENT:
9500 EQUIPMENT REPLACEMENT
9501 IT

TOTAL IT & EQUIPMENT REPLACEME

TOTAL EXCLUDING OPERATING

TRANSFERS OUT & SPEC ITEM
TRANSFERS OUT:
9999 TRANSFERS OUT
SPECIAL ITEM:
9997 FMV ADJ LOSS / PROPERTY SALE

TOTAL APPROPRIATIONS
230,500
506,540
546,034
924,520
385,395
230,500
518,218
5,899,503
823,078
933,539
230,500
528,218
72,359
823,070
937,888
230,501
538,567
72,871
823,648
938,562
230,501
0 76,991
822,950
936,173
230,501
0 78,100
821,908
936,870
2,592,989 8,404,838 2,592,035 2,604,149 2,066,615 2,067,379 3,659,806 6,665,030 16,698,770 63,608,667 52,407,995 25,578,500 190,357 229,324 633,603
0 0 0
907,078 572,338 752,266
0 978,566 784,622
190,357
229,324 633,603
907,078
1,550,904 1,536,888
48,288,332
21,506,723
0 69,795,055
72,287,856
26,234,466
0 98,522,322
66,278,680
4,434,633
0 70,713,313
128,818,283 121,440,662 97,988,685
4,367,178 3,442,867 3,145,551
0 0 0
133,185,461 124,883,529 101,134,236

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-32-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

APPROPRIATIONS BY EXPENDITURE TYPE
(2025-2026)
DEPT.

NO.

DESCRIPTION

PERSONNEL BENEFITS OPERATING CAPITAL DEBT
SERVICES & TAXES EXP. OUTLAY SERVICE TOTAL
LEGISLATIVE, ADMINISTRATIVE AND GENERAL SERVICES:
1000 CITY COUNCIL
1020 PARKS & RECREATION COMMISSION
1030 PLANNING COMMISSION
3530 PUBLIC SAFETY COMMISSION
1100 CITY ADMINISTRATION
1350 PERSONNEL/RISK MANAGEMENT
1400 CITY ATTORNEY
1200 CITY CLERK
1210 ELECTION
1300 FINANCE
8000 NON -DEPARTMENTAL
8010 NEW HOPE TEMPORARY SHELTER
116,510 156,339 105,161
0 0 9,600
0 0 26,700
0 0 6,100
663,221 410,462 184,365
379,977 315,471 294,057
0 0 432,000
473,838 281,700 115,862
0 0 15,500
890,711 455,888 1,109,936
0 0 850,112
0 0 3,008,576
0 0
0 0
0 0
0 0
0 0
218,500
0 0 378,010
0 9,600
0 26,700
0 6,100
0 1,258,048
0 989,505
0 432,000
0 871,400
0 15,500
0 2,456,535
0 1,068,612
0 3,008,576

TOTAL LEGISLATIVE AND
ADMINISTRATIVE SERVICES 2,524,257 1,619,860 6,157,969
218,500 0 10,520,586
PUBLIC SAFETY:
2000 ADMINISTRATION 1,415,965 647,288 719,559 58,741 0 2,841,553 2050 CROSSING GUARDS 0 0 272,930 0 0 272,930
2150 C.O.P.S. (STATE GRANT) 0 0 300,000 1,000 0 301,000 2200 SHERIFF 0 0 13,621,858 0 0 13,621,858
2230 SUPPORT SERVICES 0 0 1,577,000 0 0 1,577,000
2400 EMERGENCY MANAGEMENT 0 0 229,100 0 0 229,100
2510 DRUG EDUCATION/REHABILITATION 0 0 136,700 0 0 136,700 4105 CODE ENFORCEMENT -GENERAL 555,022 332,661 908,658 0 0 1,796,341 4152 CODE ENFORCEMENT-LOW/MOD 89,418 54,242 275,066 0 0 418,726 Adjustment:
3600 PROPOSITION C -OPERATING 0 0 610,107 0 0 610,107
TOTAL PUBLIC SAFETY 2,060,405 1,034,191 18,650,978
59,741 0 21,805,315
ECONOMIC DEVELOPMENT:
4000 ADMINISTRATION 498,920 393,524 161,145 0 0 1,053,589 4002 ECONOMIC DEV - PROGRAMS 0 0 1,648,000 0 0 1,648,000 4150 CDBG GENERAL ADMINISTRATION 118,344 90,459 71,456 0 0 280,259 4155 CDBG PROGRAM ACTIVITIES 0 0 193,000 0 0 193,000
4210 HOME - ADMINISTRATION 59,610 40,847 23,838 0 0 124,295 4215 HOME - PROGRAM ACTIVITIES 0 0 357,715 0 0 357,715
7320 SHA LMIHAF ADMINISTRATION 42,138 35,130 18,896 0 0 96,164 7322 SHA LMIHAF PROGRAM ACTIVITIES 0 0 350,600 0 0 350,600 8020 ARPA SLFRP PROGRAMS 0 0 0 0 0 0

TOTAL ECONOMIC
DEVELOPMENT 719,012 559,960 2,824,650 0 0 4,103,622

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-33-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

APPROPRIATIONS BY EXPENDITURE TYPE
(2025-2026)
DEPT.

NO.

DESCRIPTION

PERSONNEL BENEFITS OPERATING CAPITAL DEBT
SERVICES & TAXES EXP. OUTLAY SERVICE TOTAL
PLANNING:
4100 PLANNING
4120 BUILDING & SAFETY
4122 CASP
4130 GIS UPDATE
4132 GENERAL PLAN/ZONING UPDATE

TOTAL PLANNING
1,234,218 837,562 630,574
0 0 1,710,128
0 0 11,300
0 0 15,000
0 0 796,000
0 0
0 0
0 0 2,702,354
0 1,710,128
0 11,300
0 15,000
0 796,000
1,234,218 837,562 3,163,002
0 0 5,234,782
PUBLIC WORKS:
3000 PUBLIC WORKS -ADMINISTRATION 665,456 493,345 524,662 0 0 1,683,463 3100 STREET MAINTENANCE 1,833,090 1,230,835 2,862,099 218,250 0 6,144,274 3101 STREET MAINTENANCE - MEASURE M 80,648 58,634 7,701 0 0 146,983 3102 STREET MAINTENANCE - MEASURE R 35,317 26,996 3,372 0 0 65,685 3105 STORMWATER MANAGEMENT 81,432 66,190 127,265 0 0 274,887 3160 LIGHTING AND LANDSCAPING 0 0 0 0 0 0
3310 RECYCLING PROGRAMS 6,777 2,372 305,925 0 0 315,074 3410 PARKING DISTRICT NO. 1 21,351 15,612 35,321 0 0 72,284 3420 AIR QUALITY MANAGEMENT DIST 0 0 0 130,000 0 130,000 3560 TRANSIT FACILITIES MAINT 0 0 427,000 0 0 427,000
3600 PROPOSITION C -OPERATING 0 0 685,107 0 0 685,107
3620 BUS STOP/SHELTER MAINT 93,473 106,637 57,759 0 0 257,869 3650 PROPOSITION C -ADMINISTRATION 71,503 32,342 7,723 0 0 111,568 3710 MEASURE R -ADMINISTRATION 128,743 80,027 1,170 0 0 209,940 3810 MEASURE M -ADMINISTRATION 64,457 53,857 1,130 0 0 119,444 3900 FACILITY MAINTENANCE 1,780,880 1,214,398 2,161,061 96,375 0 5,252,714 3910 BIKE TRAIL MAINTENANCE 303,617 127,183 169,628 0 0 600,428 6020 MEASURE W ADMIN/OPERATING 84,590 44,755 329,651 0 0 458,996 6022 STORMWATER CAPTURE SYS O&M 0 0 268,000 0 0 268,000 Adjustments:
3600 PROPOSITION C -OPERATING 0 0 (610,107) 0 0 (610,107) TOTAL PUBLIC WORKS 5,251,334 3,553,183 7,364,467
444,625 0 16,613,609
PARKS AND RECREATION:
5000 ADMINISTRATION 537,884 336,789 425,522 0 0 1,300,195 5010 SIMMS PARK 407,249 57,075 83,201 23,750 0 571,275
5011 THOMPSON PARK 437,679 120,360 81,467 0 0 639,506
5012 CARUTHERS PARK 254,500 22,585 60,142 0 0 337,227
5013 AQUATIC CENTER 270,400 24,778 67,115 21,201 0 383,494 5015 CIVIC CENTER AUDITORIUM 88,000 7,844 48,558 0 0 144,402 5017 BELLFLOWER RECREATION IN MOTIOI 76,500 6,797 35,265 18,750 0 137,312 5022 VOLUNTEER CENTER 122,486 50,498 44,587 0 0 217,571 5030 YOUTH AND SENIOR CENTER 181,617 49,167 57,262 0 0 288,046 1010 COMMUNICATIONS AND MARKETING F 149,420 116,808 469,916 0 0 736,144 3610 INTERNET PUBLISHING 89,853 80,699 63,404 0 0 233,956 1012 SPECIAL EVENTS 256,930 167,638 317,278 38,250 0 780,096 4250 CULTURAL ARTS PROGRAMS 0 0 38,000 0 0 38,000
4300 FARMERS MARKET 0 0 0 0 0 0

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-34-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

APPROPRIATIONS BY EXPENDITURE TYPE
(2025-2026)
DEPT.

NO.

DESCRIPTION

PERSONNEL BENEFITS OPERATING
SERVICES & TAXES EXP.

CAPITAL
OUTLAY
DEBT

SERVICE TOTAL
PARKS AND RECREATION - CONTINUED:
3500 TRANSPORTATION - ADMIN
3510 DIAL -A -RIDE / FIXED ROUTE
3520 SPECIAL EVENTS VEHICLE
3540 LONG BEACH TRANSIT
75,415
148,645
0 0
33,624
107,114
0 0
15,140
866,072
15,000
69,000
0 0
0 0
0 124,179
0 1,121,831
0 15,000
0 69,000
TOTAL PARKS AND RECREATION 3,096,578 1,181,776 2,756,929 DEBT SERVICE:
5500 DEBT SERVICE
5520 DEBT SERVICE
5530 DEBT SERVICE
5540 DEBT SERVICE
5550 DEBT SERVICE
- BPFC
- SEC 108 LOAN
- BFA
- BFA TRANSP
- POBS

TOTAL DEBT SERVICE
CAPITAL PROJECTS:
9000 CAPITAL PROJECTS
IT & EQUIPMENT REPLACEMENT:
9500 EQUIPMENT REPLACEMENT
9501 IT
101,951
0 7,137,234
0 0
0 0
0 0
0 0
0 0
0 0 230,501 230,501
0 0 0 0
0 0 76,991 76,991
3,000 0 819,950 822,950
3,000 0 933,173 936,173
0 0 6,000
0 2,060,615 2,066,615
0 17,948
181,467
0 0 52,407,995
10,190 544,200
77,834 719,265
0 0
0 52,407,995
0 572,338
0 978,566
TOTAL IT & EQUIPMENT REPLACEME 199,415 88,024 1,263,465

TOTAL EXCLUDING OPERATING

TRANSFERS OUT
TRANSFERS OUT:
9999 TRANSFERS OUT

TOTAL APPROPRIATIONS
0 0 1,550,904
15,085,219 8,874,556 42,187,460 53,232,812 2,060,615 121,440,662 3,442,867
124,883,529

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-35-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

APPROPRIATIONS BY EXPENDITURE TYPE
(2026-2027)
DEPT.

NO.

DESCRIPTION

PERSONNEL BENEFITS OPERATING CAPITAL DEBT
SERVICES & TAXES EXP. OUTLAY SERVICE TOTAL
LEGISLATIVE, ADMINISTRATIVE AND GENERAL SERVICES:
1000 CITY COUNCIL 116,960 160,885 110,730
1020 PARKS & RECREATION COMMISSION 0 0 9,600
1030 PLANNING COMMISSION 0 0 27,700
3530 PUBLIC SAFETY COMMISSION 0 0 6,100
1100 CITY ADMINISTRATION 704,765 423,075 174,015
1350 PERSONNEL/RISK MANAGEMENT 400,708 331,409 392,949
1400 CITY ATTORNEY 0 0 453,000
1200 CITY CLERK 490,077 289,145 109,425
1210 ELECTION 0 43 158,610
1300 FINANCE 843,079 455,475 1,081,394
8000 NON -DEPARTMENTAL 0 0 910,150
8010 NEW HOPE TEMPORARY SHELTER 0 0 3,124,026
0 0
0 0
0 0
0 0
0 0
162,250
0 0 388,575
0 9,600
0 27,700
0 6,100
0 1,301,855
0 1,125, 066
0 453,000
0 888,647
0 158,653
0 2,379,948
0 1,072,400
0 3,124,026

TOTAL LEGISLATIVE AND
ADMINISTRATIVE SERVICES 2,555,589 1,660,032 6,557,699
162,250 0 10,935,570
PUBLIC SAFETY:
2000 ADMINISTRATION 1,505,081 685,025 662,744 53,750 0 2,906,600 2050 CROSSING GUARDS 0 0 286,576 0 0 286,576
2150 C.O.P.S. (STATE GRANT) 0 0 312,500 1,000 0 313,500 2200 SHERIFF 0 0 14,284,301 0 0 14,284,301
2230 SUPPORT SERVICES 0 0 1,604,000 0 0 1,604,000
2400 EMERGENCY MANAGEMENT 0 0 11,500 0 0 11,500
2510 DRUG EDUCATION/REHABILITATION 0 0 175,900 0 0 175,900 4105 CODE ENFORCEMENT -GENERAL 640,763 388,431 394,397 0 0 1,423,591 4152 CODE ENFORCEMENT-LOW/MOD 103,382 63,345 275,463 0 0 442,190 Adjustment:
3600 PROPOSITION C -OPERATING 0 0 640,613 0 0 640,613
TOTAL PUBLIC SAFETY 2,249,226 1,136,801 18,647,994
54,750 0 22,088,771
ECONOMIC DEVELOPMENT:
4000 ADMINISTRATION 633,533 479,775 151,729 0 0 1,265,037 4002 ECONOMIC DEV - PROGRAMS 0 0 600,000 0 0 600,000
4150 CDBG GENERAL ADMINISTRATION 125,041 95,278 71,553 0 0 291,872 4155 CDBG PROGRAM ACTIVITIES 0 0 43,000 0 0 43,000
4210 HOME - ADMINISTRATION 61,576 42,371 23,881 0 0 127,828 4215 HOME - PROGRAM ACTIVITIES 0 0 3,302,745 0 0 3,302,745 7320 SHA LMIHAF ADMINISTRATION 43,511 36,282 18,156 0 0 97,949 7322 SHA LMIHAF PROGRAM ACTIVITIES 0 0 350,800 0 0 350,800 8020 ARPA SLFRP PROGRAMS 0 0 0 0 0 0

TOTAL ECONOMIC
DEVELOPMENT 863,661 653,706 4,561,864 0 0 6,079,231

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-36-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

APPROPRIATIONS BY EXPENDITURE TYPE
(2026-2027)
DEPT.

NO.

DESCRIPTION

PERSONNEL BENEFITS OPERATING
SERVICES & TAXES EXP.

CAPITAL
OUTLAY
DEBT

SERVICE TOTAL
PLANNING:
4100 PLANNING
4120 BUILDING & SAFETY
4122 CASP
4130 GIS UPDATE
4132 GENERAL PLAN/ZONING UPDATE

TOTAL PLANNING
PUBLIC WORKS:
3000 ADMINISTRATION
3100 STREET MAINTENANCE
3101 STREET MAINTENANCE - MEASURE M
3102 STREET MAINTENANCE - MEASURE R
3105 STORMWATER MANAGEMENT
3160 LIGHTING AND LANDSCAPING
3310 RECYCLING PROGRAMS
3410 PARKING DISTRICT NO. 1
3420 AIR QUALITY MANAGEMENT DIST
3560 TRANSIT FACILITIES MAINT
3600 PROPOSITION C -OPERATING
3620 BUS STOP/SHELTER MAINT
3650 PROPOSITION C -ADMINISTRATION
3710 MEASURE R -ADMINISTRATION
3810 MEASURE M -ADMINISTRATION
3900 FACILITY MAINTENANCE
3910 BIKE TRAIL MAINTENANCE
6020 MEASURE W ADMIN/OPERATING
6022 STORMWATER CAPTURE SYS O&M
Adjustments:
3600 PROPOSITION C -OPERATING

TOTAL PUBLIC WORKS
PARKS AND RECREATION:
5000 ADMINISTRATION
5010 SIMMS PARK
5011 THOMPSON PARK
5012 CARUTHERS PARK
5013 AQUATIC CENTER
5015 CIVIC CENTER AUDITORIUM
5017 BELLFLOWER RECREATION IN MOTIOI
5022 VOLUNTEER CENTER
5030 YOUTH AND SENIOR CENTER
1010 COMMUNICATIONS AND MARKETING F
3610 INTERNET PUBLISHING
1012 SPECIAL EVENTS
4250 CULTURAL ARTS PROGRAMS
4300 FARMERS MARKET
1,383,604
0 0
0 0
923,254
0 0
0 0
579,711
1,610,216
11,300
15,000
480,000
0 0
0 0
0 0 2,886,569
0 1,610,216
0 11,300
0 15,000
0 480,000
1,383,604 923,254 2,696,227
0 0 5,003,085
696,528
1,910,333
86,381
37,339
84,376
0 6,953
23,262
0 0
0 96,471
57,710
115,269
66,449
1,839,813
314,771
83,976
0 0
509,457
1,290,356
63,229
28,701
68,084
0 2,486
16,520
0 0
0 110,473
26,889
74,856
55,067
1,263,217
134,440
44,859
0 510,915
2,939,840
9,781
4,228
127,289
0 130,930
36,230
0 466,000
715,613
60,615
7,521
1,242
1,381
2,283,645
183,031
328,830
268,000
0 (640,613)
0 303,625
0 0
0 0
0 0
0 0
0 0
0 0
0 134,250
0 0
0 0
0 1,716,900
0 6,444,154
0 159,391
0 70,268
0 279,749
0 0
0 140,369
0 76,012
0 0
0 466,000
0 715,613
0 267,559
0 92,120
0 191,367
0 122,897
0 5,520,925
0 632,242
0 457,665
0 268,000
0 (640,613)
5,419,631 3,688,634 7,434,478
437,875
0 16,980,618
568,928
457,302
483,594
282,481
283,920
92,400
80,400
130,984
337,077
149,218
91,559
270,066
0 0
354,074 430,982
78,323 94,826
140,675 62,116
33,670 57,464
26,223 62,251
8,293 26,625
7,192 21,793
54,677 40,905
65,999 161,906
112,266 497,636
79,923 64,467
173,446 336,056
0 42,040
0 0
0 23,750
0 0
36,201
0 0
0 0
0 0
36,125
0 0
0 1,353,984
0 654,201
0 686,385
0 373,615
0 408,595
0 127,318
0 109,385
0 226,566
0 564,982
0 759,120
0 235,949
0 815,693
0 42,040
0 0

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-37-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

APPROPRIATIONS BY EXPENDITURE TYPE
(2026-2027)
DEPT.

NO.

DESCRIPTION

PERSONNEL BENEFITS OPERATING
SERVICES & TAXES EXP.

CAPITAL
OUTLAY
DEBT

SERVICE TOTAL
PARKS AND RECREATION - CONTINUED:
3500 TRANSPORTATION - ADMIN
3510 DIAL -A -RIDE / FIXED ROUTE
3520 SPECIAL EVENTS VEHICLE
3540 LONG BEACH TRANSIT
60,290
153,196
0 0
27,541
110,088
0 0
14,406
907,839
15,000
72,450
0 0
0 0
0 102,237
0 1,171,123
0 15,000
0 72,450
TOTAL PARKS AND RECREATION 3,441,415 1,272,390 2,908,762 DEBT SERVICE:
5500 DEBT SERVICE -
5520 DEBT SERVICE -
5530 DEBT SERVICE -
5540 DEBT SERVICE -
5550 DEBT SERVICE -
BPFC
SEC 108 LOAN
BFA

BFA TRANSP
POBS

TOTAL DEBT SERVICE
CAPITAL PROJECTS:
9000 CAPITAL PROJECTS
IT & EQUIPMENT REPLACEMENT:
9500 EQUIPMENT REPLACEMENT
9501 IT
96,076
0 7,718,643
0 0
0 0
0 0
0 0
0 0
0 0 230,501 230,501
0 0 0 0
0 0 78,100 78,100
3,000 0 818,908 821,908
3,000 0 933,870 936,870
0 0 6,000
0 2,061,379 2,067,379
0 18,489
192,759
0 0 25,578,500
10,714 723,063
81,145 510,718
0 0
0 25,578,500
0 752,266
0 784,622
TOTAL IT & EQUIPMENT REPLACEME 211,248 91,859 1,233,781

TOTAL EXCLUDING OPERATING

TRANSFERS OUT
TRANSFERS OUT:
9999 TRANSFERS OUT

TOTAL APPROPRIATIONS
0 0 1,536,888
16,124,374 9,426,676 44,046,805 26,329,451 2,061,379 97,988,685 3,145,551
101,134,236

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-38-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE SUMMARY
(BY SOURCE)
2025-2026 2026-2027
PROPOSED PROPOSED Total
Taxes
Licenses and Permits
Fines and Forfeitures
Use of Money and Property
State Subventions
Federal Aid
County Measures
Fees for Services
Other
Transfers
Total Excluding Transfers
Total Including Transfers
(A) May not total 100% due to rounding.
44,861,000
2,465,700
2,175,000
5,094,080
5,782,926
3,721,238
23,434,675
1,761,800
2,719,069
92,015,488 79,412,611 171,428,099
46,276,000
2,756,700
2,175,000
4,570,636
5,523,726
5,159,475
8,627,200
1,742,800
2,581,074
91,137,000
5,222,400
4,350,000
9,664,716
11,306,652
8,880,713
32,061,875
3,504,600
5,300,143
4,609,541 4,312,922 8,922,463
96,625,029 83,725,533 180,350,562

53.2%

3.0%

2.5%

5.6%

6.6%

5.2%

18.7%

2.0%

3.1%
100.0%
(A)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-39-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE SUMMARY BY FUND & SOURCE
(2025-2026)
CITY OF BELLFLOWER:
010 GENERAL FUND
011 GENERAL CAPITAL PROJECTS FUND
012 PUBLIC PROJECTS FUND
013 DOT HIGHWAY RELINQUISHMENT
015 TDA ARTICLE 3
020 PUBLIC ARTS FUND
022 PUBLIC FACILITIES FUND
024 PARK FACILITIES FUND
026 PUBLIC SAFETY FACILITIES FUND
028 TRANSPORTATION FACILITIES FUND
030 SPECIAL CAPITAL PROJECTS
037 DRUG EDUCATION/REHAB FUND
040 PEG FUND
050 STATE COPS FUND
070 MEASURE A FUND
100 PROPOSITION A FUND
115 MEASURE M FUND
125 MEASURE R
135 PROPOSITION C
140 STATE GAS TAX FUND
145 RMRA FUND
150 AQMD FUND
230 SEWER
320 MEASURE W
510 ECONOMIC DEVELOPMENT
530 IT & EQUIPMENT REPLACEMENT
540 GIS UPDATE
542 GENERAL PLAN/ZONING ORD UPDATE
600 BUILDING & SAFETY
602 CASP FUND
700 DEBT SERVICE - BPFC FUND
710 DEBT SERVICE - BFA FUND
720 DEBT SERVICE - 2021 COPS (BFA)
730 DEBT SERVICE - 2021 POBS
900 CDBG
910 HOME (FEDERAL)
920 ARPA SLFRP FUND
944 PARKING DISTRICT
974 SUCCESSOR HOUSING AGENCY LMIHAF
TOTAL
Taxes
Licenses Use of State
and Fines and Money and Subventions/ Federal
Permits Forfeitures Property Grants Aid/Grants
44,746,000 1,294,700 2,175,000
73,000
1,155,000
16,000
42,000
3,086,000 422,100 188,200
540,000
499,000
122,000 0
69,000
0 500
43,000 0 312,000
300
10,000
0 440,326 1,370,040
13,000 241,000
75,000
90,000
51,000
66,000
279,000
5,000
0 67,000
4,000
40,000
0 73,280
1,000
1,000
8,000
1,000
0 19,000
2,318,500
2,069,000
105,000
26,500
91,500
78,000
1,380,553
392,445
0 44,861,000 2,465,700 2,175,000 5,094,080 5,782,926 3,721,238

CONTINUED

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-40-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE SUMMARY BY FUND & SOURCE
(2025-2026)
CITY OF BELLFLOWER:
010 GENERAL FUND
011 GENERAL CAPITAL PROJECTS FUND
012 PUBLIC PROJECTS FUND
013 DOT HIGHWAY RELINQUISHMENT
015 TDA ARTICLE 3
020 PUBLIC ARTS FUND
022 PUBLIC FACILITIES FUND
024 PARK FACILITIES FUND
026 PUBLIC SAFETY FACILITIES FUND
028 TRANSPORTATION FACILITIES FUND
030 SPECIAL CAPITAL PROJECTS
037 DRUG EDUCATION/REHAB FUND
040 PEG FUND
050 STATE COPS FUND
070 MEASURE A FUND
100 PROPOSITION A FUND
115 MEASURE M FUND
125 MEASURE R
135 PROPOSITION C
140 STATE GAS TAX FUND
145 RMRA FUND
150 AQMD FUND
230 SEWER
320 MEASURE W
510 ECONOMIC DEVELOPMENT
530 IT & EQUIPMENT REPLACEMENT
540 GIS UPDATE
542 GENERAL PLAN/ZONING ORD UPDATE
600 BUILDING & SAFETY
602 CASP FUND
700 DEBT SERVICE - BPFC FUND
710 DEBT SERVICE - BFA FUND
720 DEBT SERVICE - 2021 COPS (BFA)
730 DEBT SERVICE - 2021 POBS
900 CDBG
910 HOME (FEDERAL)
920 ARPA SLFRP FUND
944 PARKING DISTRICT
974 SUCCESSOR HOUSING AGENCY LMIHAF
TOTAL
County
Measures/ Fees for
Grants Services
Other
Bond/Loans/
Transfers
TOTAL
0 1,640,800
400,000
1,933,770
2,050,146
2,226,002
1,795,107
1,652,000
13,377,650
0 30,000
91,000
74,700 1,481,300 55,108,800
200,000 230,501 970,501
0 499,000
122,000
69,000
26,000 26,000
31,000 31,500
292,000 647,000
10,000 10,300
136,000 146,000
151,984 2,362,350
45,000 0 45,000
73,000
254,000
1,933,770
2,125,146
2,316,002
1,846,107
30,000 1,748,000
2,318,500
2,348,000
110,000
0 0
13,444,650
0 0 82,000
1,652,385 1,692,385
56,500
0 182,500
555,128 1,710,128
0 16,000
230,501 230,501
3,711 76,991
822,950 823,950
936,173 937,173
70,000 230,428 1,688,981
88,565 482,010
0 30,284 72,284
0 19,000
23,434,675 1,761,800
0 2,719,069 4,609,541 96,625,029

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-41 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE SUMMARY BY FUND & SOURCE
(2026-2027)
CITY OF BELLFLOWER:
010 GENERAL FUND
011 GENERAL CAPITAL PROJECTS FUND
012 PUBLIC PROJECTS FUND
013 DOT HIGHWAY RELINQUISHMENT
015 TDA ARTICLE 3
020 PUBLIC ARTS FUND
022 PUBLIC FACILITIES FUND
024 PARK FACILITIES FUND
026 PUBLIC SAFETY FACILITIES FUND
028 TRANSPORTATION FACILITIES FUND
030 SPECIAL CAPITAL PROJECTS
037 DRUG EDUCATION/REHAB FUND
040 PEG FUND
050 STATE COPS FUND
070 MEASURE A FUND
100 PROPOSITION A FUND
115 MEASURE M FUND
125 MEASURE R
135 PROPOSITION C
140 STATE GAS TAX FUND
145 RMRA FUND
150 AQMD FUND
230 SEWER
320 MEASURE W
510 ECONOMIC DEVELOPMENT
530 IT & EQUIPMENT REPLACEMENT
540 GIS UPDATE
542 GENERAL PLAN/ZONING ORD UPDATE
600 BUILDING & SAFETY
602 CASP FUND
700 DEBT SERVICE - BPFC FUND
710 DEBT SERVICE - BFA FUND
720 DEBT SERVICE - 2021 COPS (BFA)
730 DEBT SERVICE - 2021 POBS
900 CDBG
910 HOME (FEDERAL)
920 ARPA SLFRP FUND
944 PARKING DISTRICT
974 SUCCESSOR HOUSING AGENCY LMIHAF
TOTAL
Taxes
46,160, 000
73,000
43,000
Licenses Use of State
and Fines and Money and Subventions/ Federal
Permits Forfeitures Property Grants Aid/Grants
1,325,700 2,175,000
1,415,000
16,000
3,179,941 232,400 25,000
260,000
374,000
86,000
61,500
0 500
31,000 0 0
300
10,000
0 440,326 900,000
8,000 247,000
40,000
46,000
22,000
23,000
2,313,500
130,000 2,121,000
5,000 108,000
0 43,000
4,000
26,000
0 74,660
1,000
1,000
8,000
1,000
0 196,235
0 0
0 897,000
3,337,475
0 46,276,000 2,756,700 2,175,000 4,570,636 5,523,726 5,159,475

CONTINUED

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-42-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE SUMMARY BY FUND & SOURCE
(2026-2027)
CITY OF BELLFLOWER:
010 GENERAL FUND
011 GENERAL CAPITAL PROJECTS FUND
012 PUBLIC PROJECTS FUND
013 DOT HIGHWAY RELINQUISHMENT
015 TDA ARTICLE 3
020 PUBLIC ARTS FUND
022 PUBLIC FACILITIES FUND
024 PARK FACILITIES FUND
026 PUBLIC SAFETY FACILITIES FUND
028 TRANSPORTATION FACILITIES FUND
030 SPECIAL CAPITAL PROJECTS
037 DRUG EDUCATION/REHAB FUND
040 PEG FUND
050 STATE COPS FUND
070 MEASURE A FUND
100 PROPOSITION A FUND
115 MEASURE M FUND
125 MEASURE R
135 PROPOSITION C
140 STATE GAS TAX FUND
145 RMRA FUND
150 AQMD FUND
230 SEWER
320 MEASURE W
510 ECONOMIC DEVELOPMENT
530 IT & EQUIPMENT REPLACEMENT
540 GIS UPDATE
542 GENERAL PLAN/ZONING ORD UPDATE
600 BUILDING & SAFETY
602 CASP FUND
700 DEBT SERVICE - BPFC FUND
710 DEBT SERVICE - BFA FUND
720 DEBT SERVICE - 2021 COPS (BFA)
730 DEBT SERVICE - 2021 POBS
900 CDBG
910 HOME (FEDERAL)
920 ARPA SLFRP FUND
944 PARKING DISTRICT
974 SUCCESSOR HOUSING AGENCY LMIHAF
TOTAL
County
Measures/ Fees for
Grants Services
Other
Bond/Loans/
Transfers
TOTAL
0 1,618,800
400,000
900,000
2,100,200
1,439,000
1,270,000
1,693,000
825,000
0 31,000
93,000
1,519,574
75,500 1,518,300 56,310,641
205,000 230,501 695,501
0 374,000
86,000
61,500
26,000 26,000
31,000 31,500
292,000 323,000
10,000 10,300
136,000 146,000
75,000 1,815,326
45,000 0 45,000
73,000
255,000
900,000
2,140, 200
1,485,000
1,292,000
31,000 1,747,000
2,313,500
2,251,000
113,000
0 0
868,000
0 0 4,000
1,545,574
31,000
93,000
195,216 1,610,216
16,000
230,501 230,501
3,440 78,100
821,908 822,908
936,870 937,870
135,000 251,076 1,291,076
92,098 3,430,573
0 33,012 76,012
0 0 196,235
8,627,200 1,742,800
0 2,581,074 4,312,922 83,725,533

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-43-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE SUMMARY
(BY FUND TYPE)

GENERAL FUND

TRANSFERS

NET GENERAL FUND
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
63,388,187 60,456,259 55,754,568 51,630,244 56,079,301 57,006,142 (19,191,818) (11,524,171) (4,192,803) (2,021,784) (2,451,801) (2,213,801) 44,196,369 48,932,088 51,561,765 49,608,460 53,627,500 54,792,341 62.4% RESTRICTED FUNDS 28,101,550 53,562,082 31,063,502 49,092,662 40,545,728 26,719,391 TRANSFERS (2,314,905) (14,710,295) (241,830) (2,345,394) (991,066) (931,750) NET RESTRICTED FUNDS 25,786,645 38,851,787 30,821,672 46,747,268 39,554,662 25,787,641 37.6% TOTAL REVENUES 91,489,737 114,018,341 86,818,070 100,722,906 96,625,029 83,725,533 TOTAL TRANSFERS (21,506,723) (26,234,466) (4,434,633) (4,367,178) (3,442,867) (3,145,551) NET REVENUES 69,983,014 87,783,875 82,383,437 96,355,728 93,182,162 80,579,982 100.0% (A)
(A) May not total 100% due to rounding.

GENERAL FUND
Annual Increase (Decrease) - $
Annual Increase (Decrease) - %

RESTRICTED FUNDS
Annual Increase (Decrease) - $
Annual Increase (Decrease) - %
TOTAL
Annual Increase (Decrease) - $
Annual Increase (Decrease) - %
4,735,719 2,629,677 (1,953,305) 4,019,040 1,164,841

10.7% 5_41/Q
13,065,142

50.7%
17,800,861

25.4%
(8,030,115)
-20.7%
(5,400,438)
-6.2%
15,925,596

51.7%
13,972,291

17.0%
$,1°(q 2.2%
(7,192,606)
-15.4%
(3,173, 566)
-3.3%
13,767,021)
-34.8%
(12,602,180)
-13.5%

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-44-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE SUMMARY
(BY FUND)
CITY OF BELLFLOWER:
010 GENERAL FUND
011 GENERAL CAPITAL PROJECTS FUND
012 PUBLIC PROJECTS FUND
013 DOT HIGHWAY RELINQUISHMENT FUN
015 TDA ARTICLE 3 BIKEWAY FUND
020 PUBLIC ARTS FUND
022 PUBLIC FACILITIES FUND
024 PARK FACILITIES FUND
026 PUBLIC SAFETY FACILITIES FUND
028 TRANSPORTATION FACILITIES FUND
030 SPECIAL CAPITAL PROJECTS FUND
037 DRUG EDUCATION/REHAB FUND
040 PEG FUND
050 STATE COPS FUND
070 MEASURE A FUND
100 PROPOSITION A FUND
115 MEASURE M FUND
125 MEASURER FUND
135 PROPOSITION C FUND
140 STATE GAS TAX FUND
145 RMRA FUND
150 AQMD FUND
230 SEWER RECONSTRUCTION FUND
31X MUNICIPAL WATER SYSTEM FUND
320 MEASURE W FUND
510 ECONOMIC DEVELOPMENT FUND
530 IT & EQUIPMENT REPLACEMENT FUNE
540 GIS UPDATE FUND
542 GEN PLAN/ZONING ORD UPDATE FUNI
600 BUILDING AND SAFETY FUND
602 CASP FUND
700 DEBT SERVICE - BPFC FUND
710 DEBT SERVICE - BFA FUND
720 DEBT SERVICE - 2021 COPS (BFA)
730 DEBT SERVICE - 2021 POBS
900 COMMUNITY DEV BLOCK GRANT
910 HOME FUND (FEDERAL GRANT)
920 ARPA SLFRP FUND
944 PARKING DISTRICT NO. 1 FUND
974 SUCCESSOR HOUSING AGENCY LMIH,
TOTAL
LESS: TRANSFERS
NET
2021-2022
ACTUAL
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
52,525,458 55,039,168 53,165,107 51,052,710 55,108,800 56,310,641 10,862,729 5,417,091 2,589,461 577,534 970,501 695,501
0 12,415,387 677,545 117,000 499,000 374,000
(72,127) 175,497 185,302 84,000 122,000 86,000
56,000 56,000 90,000 90,000 69,000 61,500
191,399 29,123 51,948 36,000 26,000 26,000
131,301 35,722 39,595 32,500 31,500 31,500
475,126 468,834 740,537 684,000 647,000 323,000
0 0 1,632 10,100 10,300 10,300
0 0 35,572 196,000 146,000 146,000
1,600,485 4,714,966 3,291,395 8,616,805 2,362,350 1,815,326 55,000 55,342 50,000 50,000 45,000 45,000
108,285 100,148 85,096 104,000 73,000 73,000
187,390 207,028 243,301 207,800 254,000 255,000
0 74,377 404,682 2,159,339 1,933,770 900,000
2,009,056 2,195,278 2,272,900 2,335,000 2,125,146 2,140,200 1,351,117 1,525,603 1,622,353 1,551,000 2,316,002 1,485,000 1,201,755 1,348,963 1,426,368 1,330,000 1,846,107 1,292, 000 1,604,673 1,785,367 1,858,004 1,807,000 1,748,000 1,747,000 1,739,691 2,137,270 2,431,570 2,272,500 2,318,500 2,313,500 1,520,499 1,885,160 2,333,329 2,000,000 2,348,000 2,251,000 95,059 129,111 117,047 109,000 110,000 113,000
378 0 0 0 0 0
2,139,368 11,431,485 0 0 0 0
1,016,647 1,230,669 1,827,407 13,784,647 13,444,650 868,000 773,000 1,464,139 503,931 656,000 82,000 4,000
246,697 364,007 906,262 988,747 1,692,385 1,545,574
43,369 39,801 28,841 62,930 56,500 31,000
130,183 362,206 106,436 283,182 182,500 93,000
990,660 957,772 854,819 1,446,467 1,710,128 1,610,216
16,331 16,358 15,566 15,000 16,000 16,000
230,500 230,500 230,500 230,501 230,501 230,501
214,163 155,061 72,359 72,871 76,991 78,100
916,041 823,136 825,027 824,148 823,950 822,908
399,000 920,855 937,523 939,062 937,173 937,870
1,218,100 1,169,404 1,372,924 2,153,565 1,688,981 1,291,076 117,070 131,024 327,779 3,731,254 482,010 3,430,573
7,235,187 4,843,762 5,000,000 0 0 0
29,630 48,877 64,574 60,000 72,284 76,012
130,517 33,850 31,378 52,244 19,000 196,235
91,489,737 114,018,341 86,818,070 100,722,906 96,625,029 83,725,533 (21,506,723) (26,234,466) (4,434,633) (4,367,178) (3,442,867) (3,145,551) 69,983,014 87,783,875 82,383,437 96,355,728 93,182,162 80,579,982

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-45-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

MAJOR GENERAL FUND REVENUE SOURCES
ACCT.

NO. DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
30010 PROPERTY TAX ALLOCATION
30012 PROPERTY TAX IN -LIEU OF VLF

TOTAL PROPERTY TAX
INCREASE (DECREASE) - $
INCREASE (DECREASE) - %
30200 SALES TAX
30202 TRANSACTIONS AND USE TAX

TOTAL SALES TAX AND TUT
INCREASE (DECREASE) - $
INCREASE (DECREASE) - %
30200 UTILITY USERS TAX
INCREASE (DECREASE) - $ W/O MEA P
INCREASE (DECREASE) - % W/O MEA P
30140 CANNABIS BUSINESS TAX
INCREASE (DECREASE) - $
INCREASE (DECREASE) - %
30300 FRANCHISE FEES
30350 CABLE TV FRANCHISE

TOTAL FRANCHISE FEES
INCREASE (DECREASE) - $
INCREASE (DECREASE) - %
39010 GAS TAX TRANSFER
INCREASE (DECREASE) - $
INCREASE (DECREASE) - %

TOTAL MAJOR GENERAL FUND

REVENUE SOURCES
% OF TOTAL GF REVENUES
37100 SALE OF PROPERTY
39070 ARPA FUNDING (COVID-19)

OTHER GENERAL FUND REVENUES
INCREASE (DECREASE) - $
INCREASE (DECREASE) - %

TOTAL GENERAL FUND REVENUES
INCREASE (DECREASE) - $
INCREASE (DECREASE) - %
4,147,087 4,391,514 4,596,614 4,624,000 5,011,000 5,188,000 9,394,747 9,972,994 10,509,734 10,775,000 11,445,000 11,855,000 13 ,541, 834 14,364,508 15,106,348 15, 399, 000 16, 456, 000 17, 043, 000 493,201 822,674 741,840 292,652 1,057,000 587,000

4.2% 6.1% 5.2% 1.9% 6.9% 3.6%
9,313,793 9,219,845 9,125,965 8,900,000 9,480,000 9,790,000 6,590,554 6,836,221 6,823,484 6,800,000 6,980,000 7,210,000 15,904,347 16,056,066 15,949,449 15,700,000 16,460,000 17,000,000 (29,499) 151,719 (106,617) (249,449) 760,000 540,000
-0.5% 1.0% -0.7% -1.6% 4.8% 3.3%
3,129,116 3,859,408 3,796,632 3,700,000 4,033,000 4,134,000 (201,304) 730,292 (62,776) (96,632) 333,000 101,000
-6.7% 23.3% -1.6% -2.5% 9.0% 2.5%
3,126,216 3,446,106 3,633,907 3,500,000 3,694,000 3,786,000 896,031 319,890 187,801 (133,907) 194,000 92,000
531.7% 10.2% 5.4% -3.7% 5.5% 2.5%
2,033,544 2,206,181 2,300,324 2,208,000 2,347,000 2,406,000 539,935 499,133 422,923 520,000 364,000 364,000
2,573,479 2,705,314 2,723,247 2,728,000 2,711,000 2,770,000 159,561 131,835 17,933 4,753 (17,000) 59,000

9.6% 5.1% 0.7% 0.2% -0.6% 2.2%
1,096,196 1,262,500 1,402,759 1,443,500 1,480,500 1,517,500 42,206 166,304 140,259 40,741 37,000 37,000

3.4% 15.2% 11.1% 2.9% 2.6% 2.5%
39,371,188 41,693,902 42,612,342 42,470,500 44,834,500 46,250,500

75.0%
758%
0 600
802% 83.2%
5,223 1,000

81.4% 82.1%
1,000 1,000
7,232,077 4,843,762
0 0
0 0
5,922,193 8,500,904 10,547,542 8,581,210 10,273,300 10,059,141 (473,257) 2,578,711 2,046,638 (1,966,332) 1,692,090 (214,159) -7.0% 43.5%

24.1% -18.6%

19.7% -2.1 %
52,525,458 55,039,168 53,165,107 51,052,710 55,108,800 56,310,641 2,780,356 2,513,710 (1,874,061) (2,112,397) 4,056,090 1,201,841

9.0% 4.8%
-3.4% -4.0%

7.9% 2.2%

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-46-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
■ 1

COREN & CO -

THE CITY OF BELLFLOWER

PROPERTY TAX DOLLAR BREAKDOWN
$ 0.2500 Los Angeles County
$ 02093 Bellflower Unified School District
$ 0.1764 Los Angeles Consolidated Fire District
$ 0.1349 Educational Aug. Fund Impound
$ 0.0689 Educational Rev. Augmentation Fund

0.0666
$ 0.0255
$ 0.0235
$ 0.01341
$ 0.00981
- $ 0.00754
- $ 0.00735
- $ 0.00282
- $ 0.00175
- $ 0.00142
- S 0.00038
- S 0.00018
- S 0 00011
Tax District#1 (CITY OF BELLFLOWER)
Cerritos Community College District
Los Angeles County Library
Co. Sanitation Dist. No. 2 Operating
La County Flood Control Maint.

County School Service Fund- Bellflower
L A County Ffw
Childrers Instil Tuition Fund
L.A.County Flood Dr. Imp. District Maint.

County School Services
Greater La County Vector Control
Wtr Replenishment Dist Of So. Cal
L.A. County Accum. Cap. Outlay
S 1.0000
ATI (Annual Tax Increment) Ratios for Tax Rate Area 02336. Excluding Redevelopment Factors &Additional Debt Service Data Source: L. A. County Assessor 2008/09 Annual Tax Increment Tables Prepared On 1/1212OO9 By NEC This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 47 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

SALES TAX RATE BREAKDOWN
- L.A. County Transportation
(Prop A) — 0.5%
L.A. County Transportation
(Prop C) — 0.5%
■ L.A. County Transportation
(Measure R) — 0.5%
■ L.A. County Transportation
(Measure M) — 0.5%
L.A. Countywide Transportation Fund —

0.25%
L.A. County Homeless Services
(Measure A) — 0.5%
L.A. County Realignment (Mental
Health/Welfare/Public Safety) — 1.5625%
Public Safety (Prop 172) — 0.5%
City General Fund — 1.75%
State General Fund — 3.9375%
Effective 4/1/2025: 10.50%

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 48 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 010 GENERAL FUND
010-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
TAXES:
30010 PROPERTY TAX ALLOCATION
30012 PROPERTY TAX IN -LIEU OF VLF
30130 UTILITY USERS TAX
30140 CANNABIS BUSINESS TAX
30200 SALES TAX
30202 TRANSACTIONS AND USE TAX
30300 FRANCHISE
30350 CABLE TV FRANCHISE
30400 REAL PROP TRANSFER TAX
30600 TRANSIENT OCCUPANCY TAX
TOTAL
LICENSES AND PERMITS:
31000 YARD SALES
31010 CANNABIS APP/PERMIT FEES
31100 ANIMAL LICENSE
31202 RV PARKING PERMITS
31204 RESIDENTIAL PARKING PERMITS
31320 BUSINESS LICENSE FEES
31400 BINGO LICENSE FEE
31500 DANCE/ENTERTAINMENT PERMITS
31505 FILM PERMITS
31550 FIREWORKS PERMITS
31608 MISCELLANEOUS PERMITS
TOTAL
FINES AND FORFEITURES:
32020 PARKING FINES
32030 ORDINANCE VIOLATION FINES
32050 FALSE BURGLAR ALARM FINES
32500 FORFEITURES/PENALTIES
TOTAL
4,147,087 4,391,514 4,596,614 4,624,000 5,011,000 5,188,000 9,394,747 9,972,994 10,509,734 10,775,000 11,445,000 11,855,000 3,129,116 3,859,408 3,796,632 3,700,000 4,033,000 4,134,000 3,126,216 3,446,106 3,633,907 3,500,000 3,694,000 3,786,000 9,313,793 9,219,845 9,125,965 8,900,000 9,480,000 9,790,000 6,590,554 6,836,221 6,823,484 6,800,000 6,980,000 7,210,000 2,033,544 2,206,181 2,300,324 2,208,000 2,347,000 2,406,000 539,935 499,133 422,923 520,000 364,000 364,000
248,816 169,467 151,999 150,000 167,000 171,000
866,613 925,847 1,186,377 1,090,000 1,225,000 1,256,000 39,390,421 41,526,716 42,547,959 42,267,000 44,746,000 46,160,000 4,610 4,360 5,270 6,000 5,000 5,000
416,921 406,952 381,130 392,000 359,000 368,000
0 56 0 0 0 0
355 405 300 500 500 500
45,590 44,845 43,795 41,000 45,000 45,000
744,762 811,356 849,491 866,000 871,000 893,000
6,441 10,796 1,856 6,000 2,000 2,000
750 600 1,143 800 700 700
15,138 24,013 10,244 6,000 4,000 4,000
1,484 1,484 1,484 1,600 1,500 1,500
5,823 2,094 6,495 5,000 6,000 6,000
1,241,874 1,306,961 1,301,208 1,324,900 1,294,700 1,325,700 2,013,336 1,849,506 1,737,977 1,600,000 1,900,000 1,900,000 133,027 197,282 236,832 150,000 220,000 220,000
26,450 6,000 12,000 8,000 5,000 5,000
122,904 96,113 71,552 50,000 50,000 50,000
2,295,717 2,148,901 2,058,361 1,808,000 2,175,000 2,175,000 USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME 166,653 1,484,201 2,449,003 1,424,000 2,300,000 1,600,000 33001 GASB 31 FMV ADJ - UNREALIZED G/L (866,246) 266,839 619,806 0 0 0 33010 INTEREST INCOME -SA LOAN 0 0 0 0 0 748,941
33030 INVESTMENT INCOME -SEC 115 TRUST 0 8,117 58,382 0 125,000 150,000 33110 RENT 67,108 71,501 76,533 73,000 60,000 64,000
33130 WATER RIGHTS LEASE 53,430 53,430 85,000 92,000 92,000 92,000 33150 HOLLYWOOD SPORTS PARK 328,619 312,499 275,674 318,000 260,000 270,000 33160 EVENTS CENTER CONCESSIONS 141,245 227,699 201,487 200,000 249,000 255,000 TOTAL (109,191) 2,424,286 3,765,885 2,107,000 3,086,000 3,179,941

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-49-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 010 GENERAL FUND
010-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
STATE SUBVENTIONS/GRANTS:
34010 MOTOR VEHICLE FEES (VLF)
34030 MANDATED COST RECOVERY
34047 DOJ - TOBACCO LAW ENF GRANT
34070 USED OIL RECYCLING GRANT
34071 ORGANIC WASTE RECYCLING GRANT
34080 USED BEVERAGE CONTAINER RECY C
34154 HCD GRANTS/SB 2/LEAP/ADU
TOTAL
89,483 80,854
33,246 124,093
23,643 0
8,151 10,416
3,280 4,520
17,709 21,538
0 5,323
97,434
64,076
0 320
53,939
122
36,192
70,000
52,000
0 12,000
207,272
20,000
69,238
127,000
70,000
0 11,000
175,000
19,400
19,700
422,100 232,400
130,000
72,000
0 11,000
0 19,400
0 175,512 246,744
252,083 430,510
FEDERAL AID/GRANTS:
35150 FEMA GRANT 0 0 0 0 163,200 0
35440 OJP - BULLET PROOF VEST GRANT 8,207 0 0 0 0 0
35460 DOJ - JUSTICE ASSISTANCE GRANT 47,595 25,817 27,807 24,000 25,000 25,000 TOTAL 55,802 25,817 27,807 24,000 188,200 25,000
COUNTY MEASURES/GRANTS:
35510 L.A. COUNTY GRANT 0 0 0 0 0 0
35610 PROP A PARK MAINT FUNDS 16,684 0 0 0 0 0
35800 MEASURE H HOMELESS GRANT 0 0 0 0 0 0
TOTAL 16,684 0 0 0 0 0
CHARGES FOR SERVICES:
36000 PLANNING FEES 187,905 139,173 250,869 160,000 196,000 201,000 36030 TOWING FEES 88,629 107,880 79,940 96,000 75,000 75,000 36100 ENGINEERING AND PERMIT FEES 1,846 7,221 3,496 10,000 1,000 1,000 36120 STREETS, SIDEWALKS AND CURBS 110,829 129,569 176,866 90,000 177,000 181,000 36200 TREE PLACEMENT FEES 0 0 0 3,000 0 0
36400 IND. WASTE INSPECTION 32,080 40,821 37,311 40,000 48,000 49,000 36405 STORMWATER INSPECTION FEES 37,827 35,075 64,935 38,000 76,000 78,000 36530 FINGER PRINT/LIVE SCAN 1,314 573 1,031 300 300 300 36540 REIMBURSED COSTS 273,926 245,970 230,570 695,000 504,000 470,000 36570 TRASH COLLECTION FEE 5,923 8,505 8,940 6,000 12,000 12,000 36580 ABANDONED REAL PROP REGIST 516 758 645 750 500 500 36630 AUDITORIUM REVENUE 27,905 71,629 95,659 70,000 95,000 95,000 36632 P&R SPECIAL EVENT SPONSORSHIPS 0 0 0 10,000 10,000 10,000 36636 P&R BROCHURE ADVERTISING 2,500 9,315 9,321 6,000 10,000 10,000 36650 P&R SPECIAL INTEREST PROGRAMS 170,008 231,260 259,907 175,000 250,000 250,000 36652 P&R EXCURSIONS 0 0 0 3,000 3,000 3,000
36654 P&R COMMUNITY EVENTS 1,479 3,032 2,925 1,500 2,500 2,500 36656 P&R RENTAL 94,488 136,229 94,492 130,000 100,000 100,000 36660 P&R OTHER 414 152 250 2,300 2,000 2,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-50-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 010 GENERAL FUND
010-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
CHARGES FOR SERVICES - CONTINUED:
36810 POOL GENERAL ADMISSION
36830 POOL RENTAL
36840 POOL LIFE SAVING CLASSES
36860 POOL SEASON PASS
TOTAL
19,590
42,997
2,263
(150)
22,725
42,075
3,256
0 26,072
59,564
1,254
0 35,000
55,000
2,500
0 26,000
50,000
2,500
0 26,000
50,000
2,500
0 1,102,289 1,235,218 1,404,047 1,629,350 1,640,800 1,618,800 OTHER REVENUE:
37050 DONATIONS 9,979 8,554 6,151 10,000 20,000 20,000
37052 DONATIONS - SHOP WITH A COP 500 0 0 0 0 0
37100 SALE OF PROPERTY 0 600 5,223 1,000 1,000 1,000
37150 CITY STORE 496 913 632 700 700 1,500
37200 REFUNDS/REBATES 4,725 5,437 1,441 3,000 1,000 1,000 37400 DAMAGES TO CITY PROPERTY 0 0 0 0 0 0
37600 MISCELLANEOUS REVENUE 3,392 1,941 190,968 3,000 50,000 50,000 37650 FARMERS MARKET 8,169 0 0 0 2,000 2,000
TOTAL 27,261 17,445 204,415 17,700 74,700 75,500
TRANSFERS IN:
39000 TRANSFERS IN 816 818 200,583 750 800 800
39010 GAS TAX TRANSFER 1,096,196 1,262,500 1,402,759 1,443,500 1,480,500 1,517,500 39070 TRANSFERS IN / ARPA COVID-19 7,232,077 4,843,762 0 0 0 0 TOTAL 8,329,089 6,107,080 1,603,342 1,444,250 1,481,300 1,518,300 TOTAL REVENUES 52,525,458 55,039,168 53,165,107 51,052,710 55,108,800 56,310,641

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-51 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 011 GENERAL CAPITAL PROJECTS FUND
011-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L (233,788) 45,405 143,302 9,373
515,790 923,909
72,000
0 540,000 260,000
0 0
OTHER REVENUE:
37250 LEGAL SETTLEMENTS/RECOVERIES 0 957,678 372,250 0 0 0 37740 DOWNTOWN INFRASTRUCTURE FEE 0 0 0 0 200,000 205,000 OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
11,087,144 3,898,218
1,150,000 505,534
230,501 230,501
10,862,729 5,417,091 2,589,461 577,534 970,501 695,501

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-52-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 012 PUBLIC PROJECTS FUND
012-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
33110 RENT ON PROPERTY
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
0 179,929 497,869
0 (133,951) 116,696
0 27,690 62,980
0 12,341,719
117,000 197,000
0 0
72,000
0 0 302,000 302,000
0 0
0 0
0 12,415,387
677,545 117,000
499,000 374,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-53-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 013 DOT HIGHWAY RELINQUISHMENT FUND
013-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L

TOTAL REVENUES
11,328
(83,455)
133,893 152,338
41,604 32,964
84,000
0 122,000
0 86,000
0 (72,127) 175,497 185,302 84,000 122,000 86,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-54-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 015 TDA ARTICLE 3 BIKEWAY FUND
015-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
STATE SUBVENTIONS:
34110 BIKEWAY FUNDS

TOTAL REVENUES
56,000
56,000
90,000
90,000
69,000
61,500
56,000 56,000
90,000 90,000
69,000 61,500

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-55-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 020 PUBLIC ARTS FUND
020-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
DEVELOPER FEES:
38700 PUBLIC ARTS FEES

TOTAL REVENUES
915 9,643
(5,962) 1,980
6,966
3,982
196,446 17,500 41,000
191,399 29,123 51,948
0 0
36,000
36,000
0 0
0 0
26,000 26,000
26,000 26,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-56-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 022 PUBLIC FACILITIES FUND
022-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
DEVELOPER FEES:
38710 PUBLIC FACILITIES FEES

TOTAL REVENUES
567 3,953
(3,109) 2,962
753
147
500
0 133,843 28,807 38,695 32,000
131,301 35,722 39,595 32,500
500
0 31,000
31,500
500
0 31,000
31,500

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-57-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 024 PARK FACILITIES FUND
024-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
STATE GRANT:
34139 PROPOSITION 68 FUNDS
FEDERAL GRANT:
35070 HUD EDI COMMUNITY PROJECT FUND
DEVELOPER FEES:
38720 PARK FACILITIES FEES

TOTAL REVENUES
5,090 46,846 49,655
(25,598) 6,550 19,048
0 0 225,812
24,000
0 0
43,000
31,000
0 0
0 0
0 0 0 322,000 312,000 0
495,634 415,438 446,022 338,000 292,000 292,000
475,126 468,834 740,537 684,000 647,000 323,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-58-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 026 PUBLIC SAFETY FACILITIES FUND
026-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
0 DEVELOPER FEES:
38730 PUBLIC SAFETY FACILITIES FEES 0

TOTAL REVENUES
0 10
100
300
300
0 1,622 10,000 10,000 10,000
0 0 1,632 10,100 10,300 10,300

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-59-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 028 TRANSPORTATION FACILITIES FUND
028-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
0 DEVELOPER FEES:
38740 TRANSPORTATION FACILITIES FEES 0

TOTAL REVENUES
0 303
12,000
10,000
10,000
0 35,269 184,000 136,000 136,000
0 0 35,572 196,000 146,000 146,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-60-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 030 SPECIAL CAPITAL PROJECTS FUND
030-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33110 RENT
40,726
0 0
0 0
0 STATE GRANTS:
34005 STATE GENERAL FUND 0 2,100,000 0 2,100,000 0 0
34066 CALTRANS STATE HIGHWAY ACCOUN 1,210,594 30,998 30,130 0 0 0 34153 HCD PLHA GRANT (TS) 0 1,676,871 0 440,326 440,326 440,326 34155 HCD HHAP GRANT (TS) 0 0 0 963,600 0 0
FEDERAL GRANTS:
35070 HUD EDI COMMUNITY PROJECT FUND 0 0 0 450,000 350,000 0 35110 SURFACE TRANSPORTATION 0 0 0 987,000 0 0
35120 TRANSPORTATION EQUITY ACT 62,214 0 0 0 0 0
35140 DOE - ENERGY EFFICIENCY AND CON: 0 0 0 0 130,040 0 35210 LAND & WATER CONSERVATION FUNE 0 0 82,746 468,254 0 0 35251 USDA GRANT 0 0 0 1,000,000 460,000 460,000
35430 HIGHWAY SAFETY IMPROV GRANTS 0 285,530 1,074,550 0 0 0 35460 DOJ - JUSTICE ASSISTANCE GRANT 0 0 0 0 430,000 440,000 COUNTY GRANTS:
35510 LOS ANGELES COUNTY GRANT (TS) 0 500,000 0 0 0 0
35540 MEASURE A HOMELESS FUNDS 0 0 0 0 400,000 400,000
35660 METRO EARMARK EXCHANGE FUND 61,458 38,335 228,462 0 0 0 35664 LACMTA CALL FOR PROJECTS 147,616 0 0 0 0 0
35670 MEAS R HIGHWAY PROGRAM GRANT 3,076 0 612,380 1,294,411 0 0 35672 MEAS R WSAB 3RD PARTY STUDY 3,120 0 0 0 0 0
35780 MEAS M MULTI -YEAR SUBREGIONAL 69,697 81,248 1,261,143 911,230 0 0 OTHER REVENUE:
37620 WATER PROJECT REPAYMENT 1,984 1,984 1,984 1,984 1,984 0 37658 PRIVATE CONTRIBUTION/GRANT 0 0 0 0 150,000 75,000

TOTAL REVENUES
1,600,485 4,714,966 3,291,395 8,616,805 2,362,350 1,815,326

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-61 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 037 DRUG EDUCATION/REHABILITATION FUND
037-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
OTHER REVENUE:
37070 DRUG EDUCATION/REHAB CONTRIBU- 55,000
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
55,342
0 0
50,000
50,000
0 0
45,000
45,000
0 0
55,000 55,342
50,000 50,000
45,000 45,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-62-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 040 PUBLIC, EDUCATION AND GOVERNMENT (PEG) ACCESS FUND 040-X)OOO(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
TAXES:
30352 PEG FEES

TOTAL REVENUES
108,285 100,148
85,096
104,000
73,000
73,000
108,285 100,148
85,096 104,000
73,000 73,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-63-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 050 SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND (STATE COPS) 050-X)OOO(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
STATE SUBVENTION:
34200 COPS GRANT

TOTAL REVENUES
987
(4,978)
9,186
16,687
909 4,069
7,800
0 13,000
0 8,000
0 191,381 196,933 222,545 200,000 241,000 247,000
187,390 207,028 243,301 207,800 254,000 255,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-64-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 070 MEASURE A
070-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
COUNTY MEASURES:
35520 MEASURE A PARK FUNDS
35522 MEASURE A TAP GRANT

TOTAL REVENUES
0 0
74,377 404,682
0 0
1,874,339 1,784,000
285,000 149,770
900,000
0 0 74,377 404,682 2,159,339 1,933,770 900,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-65-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 100 PROPOSITION A FUND
100-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
COUNTY MEASURES:
30210 PROPOSITION A FUNDS
1,972,513 2,035,960 2,051,281 2,200,000 1,992,000 2,042,000 USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME 7,748 69,415 106,745 57,000 75,000 40,000 33001 GASB 31 FMV ADJ - UNREALIZED G/L (42,566) 11,705 24,056 0 0 0 COUNTY AID:
35626 PROP A DISCRETIONARY GRANT 71,361 78,198 90,818 78,000 58,146 58,200 TOTAL REVENUES 2,009,056 2,195,278 2,272,900 2,335,000 2,125,146 2,140,200

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-66-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 115 MEASURE M FUND
115-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
COUNTY MEASURES:
30250 MEASURE M FUNDS
1,388,403 1,432,358 1,440,557 1,500,000 1,404, 000 1,439, 000 USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME 8,019 91,642 145,226 51,000 90,000 46,000 33001 GASB 31 FMV ADJ - UNREALIZED G/L (45,305) 1,603 36,570 0 0 0 COUNTY GRANTS:
35780 MEAS M MULTI -YEAR SUBREGIONAL 0 0 0 0 822,002 0

TOTAL REVENUES
1,351,117 1,525,603 1,622,353 1,551,000 2,316,002 1,485,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-67-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 125 MEASURE R FUND
125-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
COUNTY MEASURES:
30240 MEASURE R FUNDS
1,226,921 1,266,213 1,275,718 1,300,000 1,239, 000 1,270, 000 USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME 8,119 69,787 128,113 30,000 51,000 22,000 33001 GASB 31 FMV ADJ - UNREALIZED G/L (43,590) 12,963 22,537 0 0 0 COUNTY GRANTS:
35780 MEAS M MULTI -YEAR SUBREGIONAL 10,305 0 0 0 0 0
35670 MEAS R HIGHWAY PROGRAM GRANT 0 0 0 0 556,107 0

TOTAL REVENUES
1,201,755 1,348,963 1,426,368 1,330,000 1,846,107 1,292,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-68-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 135 PROPOSITION C FUND
135-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
COUNTY MEASURES:
30220 PROPOSITION C FUNDS
1,636,159 1,688,771 1,701,490 1,800,000 1,652,000 1,693,000 USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME 8,622 78,690 118,752 7,000 66,000 23,000 33001 GASB 31 FMV ADJ - UNREALIZED G/L (44,900) 12,109 25,868 0 0 0 OTHER REVENUE:
37100 SALE OF PROPERTY 0 0 0 0 0 0
37600 MISCELLANEOUS REVENUE 4,792 5,797 11,894 0 30,000 31,000 TOTAL REVENUES 1,604,673 1,785,367 1,858,004 1,807,000 1,748,000 1,747,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-69-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 140 STATE GAS TAX FUND
140-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
STATE SUBVENTIONS:
34505 SECTION 2103
34510 SECTION 2105
34520 SECTION 2106
34530 SECTION 2107
34540 SECTION 2107.5

TOTAL REVENUES
15,821 137,922 239,529 48,000 120,000 60,000
(78,386) 19,768 43,694 0 0 0
602,453 640,633 733,697 781,000 718,000 736,000
429,325 451,852 479,916 517,000 502,000 515,000
249,880 264,177 277,981 298,000 286,000 293,000
513,098 615,418 649,253 621,000 685,000 702,000
7,500 7,500 7,500 7,500 7,500 7,500
1,739,691 2,137,270 2,431,570 2,272,500 2,318,500 2,313,500

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-70-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 145 ROAD MAINTENANCE AND REHABILITATION ACCOUNT (RMRA) FUND 145-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
STATE SUBVENTIONS:
34580 RMRA FUNDS (SB 1)

TOTAL REVENUES
12,628 122,752 257,511 50,000 279,000 130,000
(59,758) 2,003 40,237 0 0 0
1,567,629 1,760,405 2,035,581 1,950,000 2,069,000 2,121,000 1,520,499 1,885,160 2,333,329 2,000,000 2,348,000 2,251,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-71 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 150 AQMD FUND
150-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
STATE SUBVENTIONS:
34060 AQMD FEES
34062 MSRC GRANT
OTHER REVENUE:
37100 SALE OF PROPERTY

TOTAL REVENUES
1,240 10,107 7,051 5,000 5,000 5,000
(5,984) 2,415 3,569 0 0 0
99,803 102,118 103,472 104,000 105,000 108,000
0 14,471 0 0 0 0
0 0 2,955 0 0 0
95,059 129,111
117,047 109,000
110,000 113,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-72-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 230 SEWER RECONSTRUCTION FUND
230-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
OTHER REVENUE:
37720 SEWER RECONSTRUCTION

TOTAL REVENUES
378
0 0
0 0
0 378
0 0
0 0
0 DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-73-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 31X MUNICIPAL WATER SYSTEM FUND
31 X-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
SEE FINANCIAL DATA UNDER TAB 9.

Note: MWS assets were sold in November 2022; MWS liquidated in FY 2022-2023.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-74-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 320 MEASURE W FUND
320-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
COUNTY MEASURES:
30150 MEASURE W FUNDS
818,745
825,978 820,793
820,000
825,000 825,000
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME 9,930 115,127 175,040 12,000 67,000 43,000 33001 GASB 31 FMV ADJ - UNREALIZED G/L (69,064) 22,439 30,645 0 0 0 COUNTY GRANTS:
35530 L.A. CO. FLOOD CTRL DIST SCWP
35532 SCWP REGIONAL PROGRAM GRANT

TOTAL REVENUES
177,000 177,000 0 177,000 177,000
80,036 90,125 800,929 12,775,647 12,375,650
0 0
1,016,647 1,230,669 1,827,407 13,784,647 13,444,650 868,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-75-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 510 ECONOMIC DEVELOPMENT FUND
510-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33610 LOAN REPAYMENTS
FEDERAL AID/GRANTS:
35072 SBA GRANT
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
0 0
19,139
0 3,931
0 4,000
4,000
0 156,000 78,000 0
773,000 1,445,000 500,000 500,000 0 0
773,000 1,464,139 503,931 656,000 82,000 4,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-76-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 530 IT & EQUIPMENT REPLACEMENT FUND
530-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
OTHER REVENUE:
37100 SALE OF PROPERTY
37200 REFUNDS/REBATES
OPERATING REVENUE:
37900 DEPARTMENTAL CHARGES

TOTAL REVENUES
2,734 19,407 56,005
(12,270) 3,107 9,163
9,000
0 0 28,627 5,493 0
1,492 0 0 0
40,000
0 26,000
0 0 0
0 0
254,741 312,866 835,601 979,747 1,652,385 1,519,574
246,697 364,007 906,262 988,747 1,692,385 1,545,574

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-77-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 540 GIS UPDATE
540-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
STATE GRANT:
34154 HCD GRANT/LEAP
FEES:
36004 GIS FEES

TOTAL REVENUES
0 0
0 35,930
26,500
43,369 39,801 28,841 27,000 30,000 31,000
43,369 39,801 28,841 62,930 56,500 31,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-78-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 542 GENERAL PLAN/ZONING ORDINANCE UPDATE
542-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
STATE GRANT:
34154 HCD GRANTS/SB2/LEAP
FEES:
36002 GEN PLAN/ZONING ORD UPDATE

TOTAL REVENUES
0 247,097 21,388
201,182
91,500
0 130,183 115,109 85,048 82,000 91,000 93,000
130,183 362,206 106,436 283,182 182,500 93,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-79-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 600 BUILDING AND SAFETY FUND
600-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PERMITS AND OTHER FEES:
31600 BUILDING PERMIT
31650 SMIP FEE
31652 SB 1473 BSASRF
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES

PERMIT/PLAN CHECK FEES

GENERAL FUND TRANSFERS
TOTAL
986,234 839,737 851,252
3,357 1,717 2,821
1,069 818 746
0 115,500
800,000
4,000
1,000
1,150, 000
4,000
1,000
1,410,000
4,000
1,000
0 641,467 555,128 195,216
990,660 957,772 854,819 1,446,467 1,710,128 1,610,216
990,660 842,272 854,819 805,000 1,155, 000 1,415, 000
0 115,500 0 641,467 555,128 195,216
990,660 95Z772 854,819 1,446,467 1,710,128 1,610,216

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-80-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 602 CASP FUND - CERTIFIED ACCESS SPECIALIST PROGRAM 602-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PERMITS AND OTHER FEES:
31654 CASP FEES - SB 1186/AB 1379/ADA

TOTAL REVENUES
16,331
16,358
15,566
15,000
16,000
16,000
16,331 16,358
15,566 15,000
16,000 16,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-81 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 700 DEBT SERVICE FUND - BELLFLOWER PUBLIC FACILITIES CORPORATION 700-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
230,500
230,500 230,500
230,501
230,501 230,501
230,500 230,500
230,500 230,501
230,501 230,501

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-82-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 710 DEBT SERVICE FUND - BELLFLOWER FINANCING AUTHORITY 710-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33110 RENTAL INCOME
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
0 2,094
67,107 68,645
0 70,589
0 72,000
0 73,280
0 74,660
147,056 84,322 1,770 871 3,711 3,440
214,163 155,061 72,359 72,871 76,991 78,100

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-83-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 720 DEBT SERVICE FUND - 2021 TRANSPORTATION COPS (BFA) 720-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
0 414
1,957
500
1,000
1,000
916,041 822,722 823,070 823,648 822,950 821,908
916,041 823,136 825,027 824,148 823,950 822,908

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-84-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 730 DEBT SERVICE FUND - 2021 PENSION OBLIGATION BONDS 730-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
OTHER FINANCING SOURCES:
39000 TRANSFERS IN
39114 2021 POBS PROCEEDS
39310 PAYMENT TO CALPERS

TOTAL REVENUES
0 921
2,116
500
1,000
1,000
0 919,934 935,407 938,562 936,173 936,870
13,030,000 0 0 0 0 0
(12,631,000) 0 0 0 0 0
399,000 920,855 937,523
939,062
937,173 937,870

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-85-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 900 COMMUNITY DEVELOPMENT BLOCK GRANT
900-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33110 RENT ON PROPERTY
33500 PROGRAM INCOME
FEDERAL AID:
35000 CDBG ENTITLEMENT
35026 CDBG-CV GRANT
CHARGES FOR SERVICES:
36540 REIMBURSED COSTS
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
5,874 4,824
57,479 135,550 21,700
3,300
5,000
4,000
4,000
750 4,000 4,000
835,503 837,086 1,126,605 1,143,908 973,000 897,000
212,832 155,272 118,616 0 407,553 0
83,498 14,206 0 800,000 70,000 135,000
22,914 22,466 102,703 203,907 230,428 251,076
1,218,100 1,169,404 1,372,924 2,153,565 1,688,981 1,291,076

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-86-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 910 HOME FUND (FEDERAL GRANT)
910-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33510 PROGRAM INCOME
FEDERAL AID:
35060 HOME FUNDS
35064 HOME ARPA FUNDS
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
64,853
52,217
0 0
290
121,145
9,589
83,751
1,000
238,708 2,433,825
5,320 1,296,429
0 0
1,000
1,000
284,730 2,158,350
107,715 1,179,125
0 88,565 92,098
117,070 131,024 327,779 3,731,254 482,010 3,430,573

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-87-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 920 ARPA SLFRP FUND
920-X)OOO(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
FEDERAL AID:
35092 ARPA SLFRP FUNDS

TOTAL REVENUES
7,235,187
4,843,762 5,000,000
0 0
0 7,235,187 4,843,762 5,000,000
0 0
0 DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-88-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 944 PARKING DISTRICT NO. 1 FUND
944-XXXXX
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
TAXES:
30100 PROPERTY TAX - P.D. NO. 1
OTHER FINANCING SOURCES:
39000 TRANSFERS IN

TOTAL REVENUES
28,651
42,181
41,326
43,000
42,000
43,000
979 6,696 23,248 17,000 30,284 33,012
29,630
48,877 64,574
60,000 72,284 76,012

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-89-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

REVENUE DETAIL
FUND: 974 LOW AND MODERATE INCOME HOUSING ASSETS FUND

SUCCESSOR HOUSING AGENCY
974-XXX)O(
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
USE OF MONEY AND PROPERTY:
33000 INVESTMENT INCOME
33001 GASB 31 FMV ADJ - UNREALIZED G/L
33010 INTEREST INCOME - SA LOAN
33110 RENT ON PROPERTY
33610 LOAN REPAYMENTS
CHARGES FOR SERVICES:
36540 REIMBURSED COSTS
FEES FOR SERVICES:
36910 BOND ISSUER ADMIN FEES

TOTAL REVENUES
2,124
(9,203)
0 39,068
87,278
16,065
3,890
0 0
1,151
0 2,000
24,914
5,313
0 0
1,151
500
0 0
40,000
1,000
0 0
18,000 8,000
0 0
0 187,235
0 0
1,000 1,000
0 0
11,250 10,744 0 10,744 0 0
130,517 33,850 31,378 52,244 19,000 196,235
SA LOAN REPAYMENTS - PRINCIPAL 229,181
240,546 251,397
TOTAL REVENUES AND OTHER RESOURCES 281,425
259,546 447,632

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-90-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
GENERAL FUND (010):

TAXES:
30010 Property Tax Allocation
Bellflower receives 7% of the base property tax levy ($1 per $100 assessed valuation) due to the passage of AB 1197. Prior to AB 1197, none of the property tax levy was allocated to the City. The City received 1% of the base levy in fiscal year 1989-90, and the allocation percentage increased by 1% per year until the City received the fully phased -in allocation of 7% in fiscal year 1995-96. 30012 Property Tax In -Lieu of Motor Vehicle License Fees (VLF) The State of California reduced VLF (car tax paid at the DMV) from 2% to 0.65%, even though VLF has been a viable local, and not State tax, since 1948. The actual rate cuts were 25% in 1999, 35% in 2000, and 67.5% in 2001 and for all subsequent years. To make the local governments whole, the State swapped the lost local VLF revenue for property taxes, effective fiscal year 2004-05. 30130 Utility Users' Tax
Ordinance No. 818 was adopted in November 1993 to collect a 5% utility users' tax on electric, telephone, and gas service utilities.

With the passage of Proposition 218, the tax was placed on the ballot as a general tax and was approved by Bellflower citizens at the March 4, 1997 General Municipal Election.

In November 2012, voters approved Measure P, a temporary 2% utility users tax effective for 5 years from April 2013 to March 2018. 30140 Cannabis Business Tax
In November 2016, voters approved Measure B to impose a new general tax on cannabis businesses operating within the City of Bellflower. The City Council authorized four types of permits: commercial cultivation, manufacturing, distribution, and dispensaries. 30200 Sales & Use Tax
1% local sales tax collected from merchants on retail sales transacted within the City of Bellflower and other taxable transactions by Bellflower residents are remitted to the City by California Department of Tax and Fee Administration on a monthly basis. 30202 Transactions & Use Tax (Sales Tax)

0.75% local transactions & use tax (sales tax) approved by the voters of Bellflower on November 3, 2020 (Measure M). 30300 Franchise Fees
Revenue received for special privileges awarded by the City Council by agreement or ordinance permitting the use of public property; such as poles and lines for public utility use, trash collection, underground pipelines, etc. 30350 Cable TV Revenue
Funds received by agreement from 5% of gross fees collected from cable television subscribers. 30400 Real Property Transfer Tax
One-half (1/2) of the deed transfer tax collected by the County Recorder is remitted to the City. The tax is levied at the rate of $.55 per $500 of the face value of the deed.
30600 Transient Occupancy Tax
Revenue received from hotel and motel operations in the City in the form of a nine percent (9%) tax on the room rent charged to each occupant. This voter approved tax is levied by the City pursuant to Chapter XVI of the Municipal Code.

LICENSES & PERMITS:
31000 Yard Sale
Fees collected for the issuance of yard sale permits. Residents are allowed two such sales per year as stipulated in Municipal Code, Chapter XIX, Subsection 19.4.2.h.1.
31010 Cannabis Business Permit Applications and Annual Permit Renewals Fees collected for the cannabis business permit applications and annual permit administration and renewals per BMC Chapter 14.08.

The City Council authorized four types of permits: commercial cultivation, manufacturing, distribution, and dispensaries.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-91 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
LICENSES & PERMITS - Continued:
31100 Animal License
Effective July 1, 1994, the City contracted with Southeast Area Animal Control Authority (SEAACA) for complete animal control services. The annual revenue, if any, represents 50% of dog license fees collected in excess of the contracted revenue base. 31202 RV Parking Permits
31204 Residential Parking Permits
Revenue received from the issuance various parking permits. 31320 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. 31400 Bingo License Fees
Revenue received from the issuance of permits to non-profit organizations in the City to conduct bingo games. Permits are issued annually at $50 each. In addition, 1% of bingo proceeds over $5,000 are collected monthly from the organizations. 31500 Dance and Entertainment Permits
Revenue received for special business permits at $100 each, as required under Municipal Code, Chapter 5. 31505 Film Permits
Film permit is required for motion pictures, TV shows, commercials, videotapes, and commercial still photography. Charitable and student films must obtain a permit and reimburse the City for the cost of personnel and equipment but are exempt from permit fees. 31550 Fireworks Permits
Revenue received from permits issued to charitable fund raising organizations operating fireworks stands in compliance with Municipal and County Codes.
31608 Miscellaneous Permits
Revenue received from permits issued generally for block parties and parades.

FINES & FORFEITURES:
32020 Parking Citation Fines
Revenues received from parking citations issued for violations within the City of Bellflower. 32030 Ordinance Violation Fines
Revenues received from municipal code violations.
32050 False Burglar Alarm Fines
Fees billed for responses to false alarms. In order to encourage burglar alarm owners to properly maintain their systems, the City imposes a fine for excessive false alarms to which a deputy responds. Owners are given three "free" false alarms within a consecutive 12 month period, and are only charged for the 4th and subsequent alarms within that same period. 32500 Forfeitures & Penalties
Revenue received from Los Cerritos Municipal Court for violations of the Municipal Code with the exception of parking citations.

Effective July 1, 1998, Assembly Bill 233 returned to cities 100% of the base fines associated with moving violations. Cities previously received only 50% of the base fines.

USE OF MONEY & PROPERTY:
33000 Investment Income
Allocated interest on the pooled investment of funds.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-92-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
USE OF MONEY & PROPERTY - Continued:
33001 GASB 31 FMV Adjustment on Investments - Unrealized Gain/Loss Market value adjustment on investments held by the City. 33030 Investment Income - IRC Section 115 Trust
Investment earnings on the IRC Section 115 Trust Fund (Pension Stabilization Trust Fund). 33110 Renton Property
Revenue received from the rental of property owned by the City of Bellflower. 33130 Water Rights Lease
Revenue received from the highest bidder for the lease of the City's water rights. 33150 Hollywood Sports Park
Revenue received from the lease of 22 acre property located at 15240 Lakewood Boulevard, known as Hollywood Sports Park. The annual rental is the greater of (a) the base rental of $72,000 index by the CPI, or (b) 6% of the tenant's gross receipts including sales, transfers and other proceeds.
33160 Events Center Concessions
Revenue received from the Caterer/Concessionaire providing a turn -key food and beverage operation at the Bellflower Events Center and Fire Museum (24,000 s.f.) located at 16400 Bellflower Boulevard. The Los Angeles County Fire Museum is on the first floor and the Events Center is on the second floor designed to host events such as wedding receptions, corporate/private functions, quinceaneras, etc.

STATE SUBVENTIONS:
34010 Motor Vehicle License Fees (VLF)
Vehicle owners in California have paid the vehicle license fees (VLF) with their vehicle registrations since 1935. A portion of VLF is distributed to cities.
34030 State Mandated Cost Recovery
Reimbursements received from the State for certain programs mandated by the State, but paid for by the local governments. 34047 Department of Justice (DOJ) - Tobacco Law Enforcement Grant State DOJ grant to support a broad range of activities to prevent and control crime and to improve the criminal justice system. 34070 Used Oil Recycling Grant
Funds awarded by the State of California as a result of the California Oil Recycling Enhancement Act. Revenue is generated from a four cent charge on every quart of motor oil sold, and is awarded to programs that increase used oil recycling activity. 34071 Organic Waste Recycling Grant
Funding provided by the State of California since 2022 to provide organic waste collection services to residents and businesses and recycle these organic materials using recycling facilities to reduce methane emissions - short-lived climate pollutants (SLCP). 34080 Beverage Container Recycling Grant
Funds allocated by the State of California Department of Conservation on a per capita basis as a result of the California Beverage Container Recycling and Litter Reduction Act. These funds can be used to establish programs for beverage container recycling and litter cleanup/prevention and public awareness.
34154 HCD Grants/SB 2/LEAP/ADU
Grants from the California Department of Housing and Community Development for various City planning related purposes.

FEDERAL AID:
35150 FEMA Grant
Grant funding from the California Office of Emergency Services (CaIOES) was received for updating Bellflower's Local Hazard Mitigation Plan.

The grant is a 75%/25% split with $163,200 representing the CaIOES 75% obligation for project funding 35460 Department of Justice (DOJ) - Edward Byrne Memorial Justice Assistance Grant (JAG) Federal DOJ grant to support a broad range of activities to prevent and control crime and to improve the criminal justice system.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-93-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
COUNTY MEASURES:
35610 Proposition A Park Maintenance Funds
Reimbursement of costs incurred to maintain various park improvements made with Safe Neighborhood Parks Proposition of 1992 (Proposition A Park Funds).
35642 Area E Disaster Management Grant
Grant received from Area E Disaster Management Joint Powers Authority for various expenditures.

FEES FOR SERVICES:
36000 Planning Fees
Revenues received from property owners and/or developers for Planning services, including zone changes, conditional use permits, variances, General Plan/Zoning Ordinance update fees and GIS fees. 36030 Towing Fees
Revenue received from an administrative fee charged to release an impounded vehicle. 36100 Engineering and Permit Fees
Fees received from property owners for engineering, excavation, and other construction services performed or administered by the Public Works Department and levied under the Municipal Code. 36120 Streets, Sidewalks and Curbs
Fees charged when any work is completed in the public right-of-way. 36200 Tree Placement Fees
Fees charged to place a tree in the public right-of-way. 36400 Industrial Waste Inspection
Fees charged to provide waste inspection services at sites within the City. 36405 Stormwater Inspection Fees
Fees required for the City's contract inspection of certain businesses covered under the NPDES permit (e.g., gas stations, automotive, restaurants, industrial, etc.).
36520 Emergency Services Recovery
The City is allowed to recover the cost of public safety services related to drunk driving incidents from individual violators. 36530 Finger Print/Live Scan
Live Scan fingerprinting is the process whereby fingerprints are scanned electronically and transmitted via a specialized computer terminal to the California Department of Justice. There are two predominant Livescan services for reviewing customer criminal records: The Department of Justice the FBI. The City of Bellflower adds a nominal rolling fee in either case to defray the personnel and equipment costs associated with performing this service. 36540 Reimbursed Costs
City costs reimbursed by the service recipients and the City's refuse franchisee. 36570 Trash Collection Fee
Per agreement with the City's contract refuse collection company, the City places delinquent refuse bills on the Los Angeles County's property tax roll for collection. Upon receipt of the delinquent amounts from the Los Angeles County, the City remits 90% to the refuse company and retains 10% as an administrative fee.
36580 Abandoned Real Property Registration Fee
A fee on a registration and maintenance program established for abandoned and vacant property to protect residential neighborhoods and commercial areas from becoming blighted through the lack of adequate maintenance or security of abandoned and vacant properties.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-94-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
FEES FOR SERVICES - Continued:
36630 Community Auditorium Revenue
Each time the William and Jane Bristol Civic Auditorium is rented to various community groups, a fee is charged to offset the expense of staffing the facility. This account records the receipt of these fees. The account also includes actual box office receipts for City -funded performances.
36632 Parks and Recreation Special Event Sponsorships
Sponsorships generated for City special events to assist in recovering a portion of costs associated with events. 36634 Parks and Recreation Dog Park Sponsorships
Sponsorships generated for new City Dog Park to assist in recovering a portion of costs associated with maintaining the dog park. 36636 Parks and Recreation Brochure Advertising
Sales of advertising space in the seasonal recreation brochure to assist in recovering a portion of costs associated with producing the brochure.
36650 Parks and Recreation Special Interest Programs
Revenue received for Parks and Recreation special interest classes. 36652 Parks and Recreation Excursions
Revenue collected from senior and youth excursions.
36654 Parks and Recreation Community Event Revenue
Revenue collected from Citywide community events.
36656 Parks and Recreation Rental Fees
Revenue from the rental of facilities at Simms, Thompson, and Caruthers Parks. 36658 Parks and Recreation League Fees
Revenue received from entry fees paid by each of the City's adult league teams. These fees help offset the cost of staff time to prepare and supervise the leagues.
36660 Other Parks and Recreation Fees
This account is used to record miscellaneous revenue received, which is not applicable to any other Parks and Recreation revenue accounts.
36810 General Admission Pool Revenue - Adult & Child
Revenue received for admission into recreation swim sessions. 36830 Pool Rental Revenue
Revenue received from private groups securing a permit to utilize the pool during non -operating hours. 36840 Pool Life Saving Classes
Revenue received from life saving, water safety, CPR, and first aid classes. 36860 Season Swim Pass Revenue
Revenue received from annual passes for lap swim, recreational swim, and weight room.

OTHER REVENUE:
37050 Donations
37052 Donations - Shop with a Cop
Public donations made for either specific or general municipal purposes (generally tax-deductible).

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-95-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
OTHER REVENUE - Continued:
37100 Sale of Property
Proceeds from the sale of surplus City property.
37150 City Store
Revenues from sale of store items such as shirts, mugs, keychains. 37200 Refunds/Rebates
Generally insurance refunds received by the City.
37600 Miscellaneous Revenue
This account provides for receipt of funds for which there is not a specific account. 37650 Farmers Market
Revenue collected from merchants who participate in the weekly Bellflower Certified Farmers Market. 37658 Private Contribution / Grant
Various grants received from private entities.

OTHER FINANCING SOURCES:
39000 Transfers In
39010 Gas Tax Transfer
39070 Transfers In (ARPA Funding)
Transfers from other Funds to reimburse the General Fund for qualified expenditures.

GENERAL FUND CAPITAL PROJECTS (011):
33000 Investment Income
Allocated interest on the pooled investment of funds.
37740 Downtown Infrastructure Fee
CR&R reimburse the City for the costs associated with performing capital upgrades to solid waste bin enclosures. 39000 Transfers In
Transfer of funds from the General Fund to pay for the capital project costs. 39000 Transfers In / ARPA COVID-19
Transfer of funds from the ARPA Fund to reimburse the General Fund for qualified expenditures.

PUBLIC PROJECTS FUND - MWS SALE PROCEEDS (012):
33000 Investment Income
Allocated interest on the pooled investment of funds.
33110 Renton Property
Revenue received from the rental of property owned by the City of Bellflower. 39000 Transfers In
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 and adopted budget.

DOT HIGHWAY RELINQUISHMENT FUND (013):
33000 Investment Income
Allocated interest on the pooled investment of funds.
34172 DOT Highway Relincuishment Funds
$4.5 million received from Caltrans in exchange for the City's acceptance of Caltrans' relinquishment of SR -19, Lakewood Boulevard.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-96-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
TDA ARTICLE 3 BIKEWAY FUND (015):
34110 Bikeway Funds
Each year, the State of California apportions an amount of money from State gas tax revenue for the construction of bikeways and pedestrian walkways (population based).

PUBLIC ARTS FUND (020):
33000 Investment Income
Allocated interest on the pooled investment of funds.
38700 Public Arts Fees
Fees collected from certain capital improvement and development projects. The intent of the Public Arts Ordinance 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.

PUBLIC FACILITIES FUND (022): PUBLIC SAFETY FACILITIES FUND (026):

PARK FACILITIES FUND (024): TRANSPORTATION FACILITIES FUND (028):
33000 Investment Income
Allocated interest on the pooled investment of funds.
38710 Public Facilities Fees
38720 Park Facilities Fees
38730 Public Safety Facilities Fees
38740 Transportation Facilities Fees
Fees collected from new developments to pay for the cost of increased expansion and improvement needs of various facilities arising from the developments.

SPECIAL GRANT PROJECTS FUND (030):

State Grants:
34055 Safe Route to School
Grant funding for sidewalk improvements nearby the Palm Street Linear Park. 34066 Caltrans State Highway Account Grant
Grant funding from Caltrans to construct a stormwater capture system at Caruthers Park. 34152 HCD HRP Program Grant (Parks)
Grant funding from HCD for the design and construction of a Butterfly Garden. 34153 HCD PLHA Grant
34155 HCD HHAP Grant (pass through from L.A. County)
Grant funding from HCD for the New Hope Temporary Shelter operating costs. 34610 Rivers and Mountains Conservancy (RMC) Grant
Grant funding from the San Gabriel and Lower Los Angeles Rivers and Mountains Conservancy to construct a stormwater capture system at Simms Park.

Federal Grants:
35070 HUD EDI Community Project Funding
Grant funding received for parks and recreation equipment and park improvements. 35110 Surface Transportation Program Local
A block grant -type program created by ISTEA that may be used by states and localities for any roads (including the National Highway System) that are not functionally classified as local or rural minor collectors.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-97-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
Federal Grants (Continued):
35120 Federal Transportation Equity Act
Specific activities which can be funded with Surface Transportation Program (STP) funds. Activities include pedestrian/bicycle facilities, acquisition of scenic easements and scenic historic sites, scenic or historic highway programs, scenic beautification, historic preservation, rehabilitation/operation of historic transportation structures, railway corridor preservation, control/removal of outdoor advertising, archeological planning/research and mitigation of highway runoff water pollution. 35140 DOE - Energy Efficiency and Conservation Block Grant The Energy Efficiency and Conservation Block Grant (EECBG) is a program run by the U.S. Department of Energy (DOE) that provides funding to local government to reduce energy use, improve energy efficiency, and cut greenhouse gas emissions. 35210 Land & Water Conservation Fund
Grant funding received for the construction of the Butterfly Garden. 35251 U.S. Department of Agriculture (USDA) Grant
Grant funding for Urban Forestry Management Plan and planting and maintaining 500 new trees in disadvantaged census tracts. 35430 Highway Safety Improvement Grants
Federal grants received for highway safety related improvements. 35460 Department of Justice (DOJ) - Edward Byrne Memorial Justice Assistance Grant (JAG) Federal DOJ grant to support a broad range of activities to prevent and control crime and to improve the criminal justice system. 35150 FEMA Grant
Grant funding from the California Office of Emergency Services (CaIOES) was received for updating Bellflower's Local Hazard Mitigation Plan.

The grant is a 75%/25% split with $163,200 representing the CaIOES 75% obligation for project funding County Grants / Funding:
35510 Los Angeles County Grant
Grant funding from L.A. County for the New Hope Temporary Shelter improvement costs. 35440 Measure A Homeless Funds
Measure A, which repealed and replaced Measure H was approved by the voters on November 5, 2024 and became effective on April 1, 2025.

Measure A is an ongoing'/ cent sales tax with the purpose of continuing progress on addressing homelessness with housing and services while expanding funding to focus on the drivers of homelessness through affordable housing construction and preservation, homelessness prevention, and support for vulnerable renters. 35660 Metro Earmark Exchange Fund
Metro funding received in exchange for the City's Federal grant earmark. These funds are expended on street improvement projects. 35664 LACMTA Call for Projects Grant
A grant for digital wayfinding signs and a smart park system in 12 parking lots to improve parking management in Downtown Bellflower.

Other Revenues:
37620 Repayment of Water Project
Annual repayment to City from Park Water Company for installation of the Lakewood Boulevard water line (final payment in 2025-26). 37658 Private Contribution/Grant
Private funds received for miscellaneous projects.

DRUG EDUCATION/REHABILITATION FUND (037):
37070 Drug Education/Rehabilitation Contributions
$5,000 per year per permit from cannabis permit holders for drug education/rehabilitation programs per Resolution No. 18-05. 39000 Transfers In
Transfers from the General Fund for drug education/rehabilitation program expenditures in excess of contributions collected under cannabis business permits.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-98-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
PUBLIC, EDUCATION AND GOVERNMENT (PEG) ACCESS FUND (040):
30352 PEG Fees
A 1% fee collected on cable TV and other video subscription services to fund the purchase and acquisition of equipment and facilities necessary to program and broadcast PEG events on designated cable channels.

SUPPLEMENTAL LAW ENFORCEMENT SERVICES/COPS-STATE (050):
33000 Investment Income
Allocated interest on the pooled investment of funds.
34200 SLES/COPS State Grant
Under Assembly Bill 3229, the City receives on a per capita basis the C.O.P.S. Grant for enhancing front line law enforcement services.

MEASURE A FUND (070):
35520 Measure A Park Funds
35522 Measure A Technical Assistance Program (TAP) Grant Measure A, Safe Clean Neighborhood Parks and Beaches, is an L.A. County parcel tax measure passed by the voters in November 2016 (1.50 per square foot). Measure A funding is tied to the results of the Countywide Comprehensive Parks and Recreation Needs Assessment of 2016 and Bellflower's needs are "very high" in the assessment and the funding will be received on approved projects.

PROPOSITION A FUND (100):
30210 Proposition A Local Return Funds
Proposition A Local Return Funds are provided to the City of Bellflower on a population -share basis. These funds are derived from the half -cent sales tax approved by Los Angeles County voters in November 1980. These funds can only be used for transportation services or projects such as Bellflower's "The Bus", Dial -A -Ride, and Parks and Recreation transportation services. 33000 Investment Income
Allocated interest on the pooled investment of funds.
35626 Proposition A Discretionary Grant
The City of Bellflower is one of many cities that operate locally funded fixed -route and Dial -A -Ride transit services in Los Angeles County. An aspect of this operation is the City participates in the National Transit Database (NTD) Voluntary Reporting Program.

Each participating city is paid for what their service generates for the Los Angeles County region, minus the cost of an audit.

MEASURE M FUND (115):
30250 Measure M Funds
In November 2016, the voters approved Measure M adopting an ordinance known as the Los Angeles County Traffic Improvement Plan ("Ordinance") proposed by the Los Angeles County Metropolitan Transportation Authority ("Metro"). The Ordinance imposes 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. 33000 Investment Income
Allocated interest on the pooled investment of funds.
35780 Measure M Multi -Year Subregional Program Grant
A grant from Los Angeles County Metropolitan Transportation Authority (LACMTA) for the Foster Road Traffic Signal Upgrades.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-99-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
MEASURE R FUND (125):
30240 Measure R Funds
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. 33000 Investment Income
Allocated interest on the pooled investment of funds.
35670 Measure R Highway Program Grant
A grant from Los Angeles County Metropolitan Transportation Authority (LACMTA) for the Lakewood Boulevard and Alondra Boulevard traffic signal project.

PROPOSITION C FUND (135):
30220 Proposition C Funds
Proposition C Local Return Funds are provided to the City of Bellflower on a population -share basis. These funds are derived from the half -cent sales tax approved by Los Angeles County voters in 1990. The Proposition C funds may be used to benefit public transit, Congestion Management Programs, bikeways and bike lanes, street improvements supporting public transit service, and Pavement Management System projects.
33000 Investment Income
Allocated interest on the pooled investment of funds.

STATE GAS TAX FUND (140):
33000 Investment Income
Allocated interest on the average cash balance.
34505 Section 2103 Funds
In March 2010 as a part of a special budget session, the Legislature passed ABx8 6 and ABx8 9, which contained the provisions for a swap of State sales taxes on gasoline for a gasoline excise tax (Streets and Highways Code Section 2103). 34510 Section 2105 Funds
34520 Section 2106 Funds
34530 Section 2107 Funds
34540 Section 2107.5 Funds
Sections 2105, 2106, 2107 and 2107.5 of the Streets and Highways Code provide that cities shall receive a share of the gas tax based on population to augment street maintenance and improvement programs and expenditures.

ROAD MAINTENANCE AND REHABILITATION ACCOUNT - RMRA (145):
33000 Investment Income
Allocated interest on the average cash balance.
34580 RMRA Funds
The Road Repair and Accountability Act of 2017 (SB 1), signed by the Governor on April 28, 2017, is a significant new investment in California's transportation systems of approximately $5.2 billion per year. The Act increases per gallon fuel excise taxes, diesel fuel sales taxes and vehicle registration taxes, stabilizes the problematic price -based fuel tax rates and provides for inflationary adjustments to rates in future years. This funding is allocated on a per capita basis.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-100-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
AQMD FUND (150):
33000 Investment Income
Allocated interest on the average cash balance.
34060 AQMD Fees (AB 2766 Subvention Funds)
These fees, collected through the State vehicle registration process and passed to the City through the Air Quality Management District, are restricted to vehicle emission reduction projects to improve air quality. 34062 MSRC Grant
Grant funding received from MSRC to design, purchase, and install electric vehicle charging stations throughout the City.

SEWER RECONSTRUCTION FUND (230):
33000 Investment Income
Allocated interest on the average cash balance.

MUNICIPAL WATER SYSTEM (31X)
MWS assets were sold in November 2022 and the Fund was liquidated in FY 2022-23.

MEASURE W FUND (320):
30150 Measure W Funds
On November 6, 2018, Measure W was approved by the voters to improve and protect water quality; capture rain and stormwater to increase safe drinking water supplies and prepare for future drought; protect public health and marine life by reducing pollution, trash, toxins/plastics entering Los Angeles County waterways/bays/beaches; establish a parcel tax of 2.5(4 per square foot of impermeable area raising approximately $300 million annually.
33000 Investment Income
Allocated interest on the pooled investment of funds.
35530 L.A. County Flood Control District Safe Clean Water Program (SCWP) SCWP provides regional funding for projects and programs to increase stormwater and urban runoff capture and reduce stormwater and urban runoff pollution in the District. The City of Bellflower has been approved for 5 years of operations, maintenance, and monitoring of the Caruthers Park Stormwater and Urban Runoff Capture Project. 35532 Safe Clean Water Program (SCWP) Regional Program Grant SCWP provides regional funding for projects and programs to increase stormwater and urban runoff capture and reduce stormwater and urban runoff pollution in the District. 50% of the SCW Program revenues raised eachyear are allocated to the Regional SCW Program.

ECONOMIC DEVELOPMENT FUND (510)
35072 U.S. Small Business Administration (SBA) / Congressional Grant A grant for on -site entrepreneurial training courses for existing and prospective small business owners; online entrepreneurial retail readiness training platform for individuals interested in retail stores; other promotional services, materials, and supplies. 39000 Transfers In
Transfer of funds from the General Fund for the Council -authorized economic development projects.

EQUIPMENT REPLACEMENT FUND (530):
33000 Investment Income
Allocated interest on the average cash balance.
37900 Departmental Charges
User fees charged on vehicles and equipment.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 101 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
GIS UPDATE FUND (540):
35154 HCD Grants/SB 2/LEAP/ADU
Grants from the California Department of Housing and Community Development for various City planning related purposes. 36004 Geographic Information System (GIS) Fees
Revenues received from property owners and developers for the GIS updates.

GENERAL PLAN/ZONING ORDINANCE UPDATE FUND (542):
35154 HCD Grants/SB 2/LEAP/ADU
Grants from the California Department of Housing and Community Development for various City planning related purposes. 36002 General Plan/Zoning Ordinance Update Fees
Revenues received from property owners and developers for the General Plan/Zoning Ordinance updates.

BUILDING AND SAFETY (600):
31600 Building Permit
31608 Miscellaneous Permit
Revenue received for building, electrical, mechanical, plumbing and related permit fees. 31650 SMIP (Strong Motion Instrumentation Program) Fee
A fee collected by cities on behalf of State for seismic programs. The fee is 10 cents per $1,000 for residential property owners additions and improvements, and 21 cents per $1,000 for commercial property owners. The city retains 5% of the fee for its own seismic programs, and the State receives the remaining 95% quarterly. 31652 SB 1473 BSASRF Fee
Pursuant to SB 1473, effective January 1, 2009, fees are collected by cities and counties on behalf of the California Building Standards Commission to fund development of State building standards. An applicant for a building permit must pay a fee of four dollars ($4.00) per every hundred thousand dollars ($100,000) in building valuation, as determined by the local building official, with a minimum fee of one dollar ($1.00). Cities and counties may retain up to ten percent (10%) of the fee to cover related administrative costs and for code enforcement education.
39000 Transfers In
Funds transferred from the General Fund to cover the Building and Safety's operational deficits.

CERTIFIED ACCESS SPECIALIST PROGRAM (CASP) FUND (602):
31654 SB 1186 / AB 1379 Fee
Revenue received to increase disability access and compliance with construction -related accessibility requirements in addition to supporting CASp.

DEBT SERVICE FUND - BELLFLOWER PUBLIC FACILITIES CORPORATION (700):
39000 Transfers In
Funds transferred from the General Fund to make principal and interest payments due on an Lease Financing Agreement on each April 1 and October 1.

DEBT SERVICE FUND - BELLFLOWER FINANCING AUTHORITY (710):
33000 Investment Income
Investment income on cash and investments held by the trustee. 33110 Renton Property
Ground lease income on a billboard and oil pump.
39000 Transfers In
Funds transferred from the Municipal Water System to make principal and interest payments due on Certificates of Participation each April 1 and October 1.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-102-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
DEBT SERVICE FUND / TRANSPORTATION - BELLFLOWER FINANCING AUTHORITY (720):
39000 Transfers In
Funds transferred in from Proposition A and C Funds to make debt service payments on the 2018 Transportation COPS. 39112 2018 Transportation COPS Proceeds
Proceeds received when issuing the 2018 Transportation Certificates of Participation (COPS) for the construction of 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.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND (900):
33110 Renton Property
Revenue received from the rental of property purchased with CDBG funds. 33500 Program Income
Rental income, loan repayments and interest earned on bank deposits. 35000 CDBG Entitlement
This revenue is set aside annually by the U.S. Department of Housing and Urban Development for qualified use by the City. Funds are expended for costs related to low income housing, economic development, property rehabilitation, public services, infrastructure and public facilities improvements, code enforcement, administration, and other qualified activities. 35026 CDBG -CV Grant
The CDBG-CV grant refers to the Community Development Block Grant - Coronavirus program. This is a specific allocation of funding provided by the U.S. Department of Housing and Urban Development (HUD) to assist local and state governments in responding to the COVID-19 pandemic. The funding was authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, which was passed in March 2020.
39000 Transfers In
Funds transferred from the City's General Fund to pay for the expenditures in excess of CDBG entitlements.

HOME FUND (910):
33510 Program Income
Return of capital on real property acquisition and rehabilitation and interest earned on bank deposits. 35060 HOME Funds
Federal grant funds required to be spent on acquisition and rehabilitation of low and moderate income housing. Requires cash or in -kind matching funds unless waived on a fiscal year basis. 35064 HOME -ARP Grant
The HOME -ARP grant provides funding to the City to assist individuals and families who are experiencing or at risk of homelessness, as well as those who are at risk of housing instability due to economic or health challenges exacerbated by the pandemic. 39000 Transfers In
Funds transferred from the City's General Fund to pay for the expenditures in excess of HOME entitlements.

ARPA SLFRP FUND (920):
33000 Investment Income
Allocated interest on the average cash balance.
35092 ARPA SLFRP Funds
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
-103-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

EXPLANATION OF REVENUE ACCOUNTS
PARKING DISTRICT NO. 1 FUND (944):
30100 Property Tax - Parking District No. 1
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. 39000 Transfers In
Funds transferred from the General Fund to eliminate the deficit in the Parking District No. 1 Fund.

LOW AND MODERATE INCOME HOUSING ASSET FUND - SUCCESSOR HOUSING AGENCY (974):
33000 Investment Income
Allocated interest on the average cash balance.
33110 Renton Property
Residual receipts revenue from the developer of the 180 -unit senior citizen housing complex at 9920 Flora Vista. 33610 Loan Repayments
Repayments on loans receivable by the Successor Housing Agency. 36910 Bond Issuer Administration Fees
Administration fees received for annual compliance monitoring and regulatory reporting related to the Multifamily Housing Revenue Bonds (Bellflower Terrace Seniors) Series 2002A and 2002B.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-104-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY COUNCIL
Department Description
The Bellflower City Council exercises the legislative function for municipal government and is composed of five members, each representing a Council District. Council representatives are elected during even -numbered years for four-year terms on an overlapping basis; two elected at one election and three at the next. The Mayor is elected by the Council from among its membership; he/she serves as presiding officer at Council meetings, is the City's chief representative in contacts with other governmental agencies and represents the City at civic, social and ceremonial functions. The Council is the policy -making body of city government; authorizes contracts on behalf of the City; enacts ordinances and resolutions necessary for governing the affairs of the City; approves the annual budget; and confirms personnel appointments.

Staffing:
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
Mayor (appointed)
Mayor Pro-Tem (appointed)
Councilmembers
Total
Staffing Trends:

1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00

3.00 3.00 3.00 3.00 3.00

5.00 5.00 5.00 5.00 5.00

STAFFING

5.5 -
5 5.00

5.00 0 5.00
0 5.00 0 5.00

4.5 4
2022-2023
2023-2024 2024-2025
2025-2026 2026-2027

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-105-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
FUND: 010 GENERAL
DEPT: 1000 CITY COUNCIL
010-XXX)O(-1000
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PERSONNEL:
40100 PERMANENT EMPLOYEES
40800 MEDICAL/DENTAL OPT OUT
OPERATING EXPENSES:
41100 MEETINGS
41200 MEMBERSHIPS/DUES
41210 WIB POLICY BOARD FUNDING
41320 COUNCIL PROMOTION
43100 DEPARTMENTAL EXPENSE
43300 TELECOMMUNICATIONS
43510 RETIREE MEDICAL INSURANCE
43511 MEDICARE
43513 MEDICAL INSURANCE
43514 DENTAL INSURANCE
43515 LIFE INSURANCE
43517 LIABILITY INSURANCE
43518 WORKERS COMPENSATION
43524 PERS - CITY SHARE
43526 POBS DS / PERS UAL
43528 VISION INSURANCE
TOTAL
88,551 93,444 94,004 100,948 103,775 103,775
19,110 20,010 12,860 12,130 12,735 13,185
32,207 21,513 36,651 38,500 42,500 45,000
36,045 37,447 40,308 43,000 45,000 47,500
1,650 1,500 1,725 1,800 1,800 1,800
4,387 5,478 9,620 10,100 12,000 12,500
416 529 2,626 1,000 2,500 2,500
0 218 562 500 1,000 1,000
8,376 8,575 9,943 10,095 10,896 11,156
1,537 1,609 1,447 1,640 1,689 1,696
52,975 54,903 71,980 86,375 90,997 95,999
5,314 5,367 5,084 5,612 5,693 5,863
809 809 796 845 880 880
849 857 441 927 361 430
695 885 403 843 365 384
19,555 9,483 22,773 21,572 34,103 33,441
0 10,395 11,353 10,998 10,380 10,089
1,335 1,335 1,281 1,355 1,336 1,377
273,811 274,357 323,857 348,240 378,010 388,575

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-106-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET ANALYSIS
FUND: 010 GENERAL
DEPT: 1000 CITY COUNCIL
010-XXX)O(-1000
2025-2026 2026-2027
40100 PERMANENT EMPLOYEES
Compensation for members of the City Council is authorized by Section 36516 of the Government Code of the State of California and by the Bellflower Municipal Code. 40800 MEDICAL/DENTAL OPT OUT
Provides compensation for opting out of medical and/or dental coverage due to having comparable coverage through an alternative medical and/or dental plan. For the Council Members, the opt out payment must be directly transferred into a deferred compensation plan. 41100 MEETINGS
Provides for attendance, travel and expenses at conferences, seminars and meetings as authorized by the City Council including:

League of California Cities' Annual Conference/Annual Legislative Conference California Contract Cities Association's Annual Conference/Legislative Orientation Tour National League of Cities' Conferences
Los Mochis Mexico Sister City Souvenir Exchanges
Various Local Meetings and Legislative Trips to Sacramento and Washington DC 41200 MEMBERSHIPS/DUES
Provides for membership in:

League of California Cities (including Los Angeles Division) California Contract Cities Association
Southern California Association of Governments
41210 WIB POLICY BOARD FUNDING
Provides for the City's share of the cost to hire a consultant to help evaluate certain issues and make recommendations to the Workforce Investment Board (WIB) Policy Board. 41320 COUNCIL PROMOTION
Provides for promotional materials and Council presentations including a Formal program. 43100 DEPARTMENTAL EXPENSE
Provides for business cards, letterheads, stationery supplies, dais name plaques, etc. 43300 TELECOMMUNICATIONS
Provides for cellular phone charges.
43510 RETIREE MEDICAL INSURANCE
43511 MEDICARE
43513 MEDICAL INSURANCE
43514 DENTAL INSURANCE
43515 LIFE INSURANCE
43517 LIABILITY INSURANCE
43518 WORKERS COMPENSATION
43524 PERS - CITY SHARE
43526 POBS DS / PERS UAL
43528 VISION INSURANCE
Employee benefits and payroll taxes.
103,775 103,775
12,735 13,185
42,500 45,000
45,000 47,500
1,800 1,800
12,000 12,500
2,500 2,500
1,000 1,000
10,896 11,156
1,689 1,696
90,997 95,999
5,693 5,863
880 880
361 430
365 384
34,103 33,441
10,380 10,089
1,336 1,377

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-107-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

PARKS AND RECREATION COMMISSION
Department Description
The Parks and Recreation Commission is a five -member advisory board appointed by the City Council to provide input and recommendation regarding matters related to Parks and Recreation and transportation.

Staffing:
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
Chair
Vice Chair
Commissioners
Total
Staffing Trends:

1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00

3.00 3.00 3.00 3.00 3.00

5.00 5.00 5.00 5.00 5.00

STAFFING

5.5 -
5 0 x.00 O 5.00

4.5 4

5.00 O 5.0
2022-2023
2023-2024 2024-2025

5.00 2025-2026 2026-2027

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-108-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
FUND: 010 GENERAL
DEPT: 1020 PARKS AND RECREATION COMMISSION
010-X)O(XX-1020
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
OPERATING EXPENSES:
41000 COMMISSION STIPENDS
41100 MEETINGS
43100 DEPARTMENTAL EXPENSE
TOTAL
2,200
0 3,600
0 31 100
4,850
0 0
6,000
0 100
6,000
3,500
100
6,000
3,500
100
2,231 3,700
4,850 6,100
9,600 9,600
41000 COMMISSION STIPENDS
The Parks and Recreation Commission meets once a month ($100 per meeting). 41100 MEETINGS
Commissioners are provided with opportunities to attend conferences and trainings related to parks and recreation. 43100 DEPARTMENTAL EXPENSE
Provides for purchase of name plates, business cards, and supplies. 6,000 6,000
3,500 3,500
100 100

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-109-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

PLANNING COMMISSION
Department Description
The Planning Commission is a five -member advisory body to the City Council. Commissioners are appointed by the City Council. The Commission has been delegated the responsibility for approval of subdivision maps, variances, conditional use permits, and environmental review. It also makes recommendations to the City Council concerning General Plan, zone changes, and short and long-range Planning matters affecting the City of Bellflower.

Staffing:
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
Chair
Vice Chair
Commissioners
Total
Staffing Trends:

1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00

3.00 3.00 3.00 3.00 3.00

5.00 5.00 5.00 5.00 5.00
6 5.5
5 4.5
4 STAFFING
2022 2023
2023-2024 2024-2025

5.00 2025-2026 2026 2027

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-110-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
FUND: 010 GENERAL
DEPT: 1030 PLANNING COMMISSION
010-XXXXX-1030
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
OPERATING EXPENSES:
41000 COMMISSION STIPENDS
41100 MEETINGS
43100 DEPARTMENTAL EXPENSE
TOTAL
6,200
0 0
5,100
675
0 7,300
75 0
16,000
3,500
200
16,000
10,500
200
16,000
11,500
200
6,200 5,775
7,375 19,700
26,700 27,700
41000 COMMISSION STIPENDS
The Planning Commission meets twice a month ($150 per meeting). 41100 MEETINGS
Provides funds for the Planning Commissioners to attend conferences and meetings such as the League of California Cities, Planning Commissioners Academy. 43100 DEPARTMENTAL EXPENSE
Provides for purchase of name plates and business cards. 16,000 16,000
10,500 11,500
200 200

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

PUBLIC SAFETY COMMISSION
Department Description
The Public Safety Commission members make formal recommendations for City Council consideration regarding regional and local public safety services, programs, and related issues.

Staffing:
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
Chair
Vice Chair
Commissioners
Total
Staffing Trends:

1.00 1.00

3.00 5.00 5.00 5.00 5.00 5.00

1.00 1.00

3.00 1.00

1.00 3.00

1.00 1.00

3.00 1.00

1.00 3.00
6 STAFFING

5.5 -
5 0
0 5.00

5.00 5.00

5.00 5.00

4.5 -
4 I
2023-2024
2024-2025
I
2025-2026
2026-2027
2022-2023

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 112 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
FUND: 010 GENERAL
DEPT: 3530 PUBLIC SAFETY COMMISSION

PUBLIC SAFETY COMMISSION & PUBLIC SAFETY REVIEW COMMITTEE 010-XXXXX-3530
(2023-2024 & SUBSEQUENT)
(2022-2023 & PRIOR)
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
OPERATING EXPENSES:
41000 COMMISSION STIPENDS
41002 COMMITTEE STIPENDS
41100 MEETINGS
43100 DEPARTMENTAL EXPENSE
TOTAL
1,750
650
0 0
3,400
0 0
0 3,550
0 0
0 5,400
0 200
100
5,500
0 500
100
5,500
0 500
100
2,400 3,400 3,550 5,700 6,100 6,100
41000 COMMISSION STIPENDS
The 5 member Public Safety Commission meets once per month ($100 per meeting). 41100 MEETINGS
Commissioners are provided with opportunities to attend conferences and trainings related to public safety. 43100 DEPARTMENTAL EXPENSE
Provides for purchase of name plates and supplies.
5,500 5,500
500 500
100 100

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-113-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
(This page intentionally left blank)

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 114 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE
Organization Chart:

City
Manager
Executive Assistant
to the
City Manager
Assistant
to the
City Manager
Human Resources &
Risk Manager
Management Analyst I
Management Assistant

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 115 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE
City Manager's Office is comprised of the following Divisions:

DEPT. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 NO. DESCRIPTION

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
1100 City Administration
1350 Human Resources/Risk Management
Total
823,978
481,427
1,305,405
928,379
556,999
1,485,378
1,047,911
329,266
1,377,177
1,123,050
723,671
1,846,721
1,258,048
989,505
2,247,553
1,301,855
1,125,066
2,426,921

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-116-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE

CITY MANAGER'S OFFICE
(DIVISIONS)
Human
Resources/
Risk Mgmt
45%
City
Administration
55%

CITY MANAGER'S OFFICE
(FUNDING SOURCES)
City Administration
Human Resources/Risk Mgmt
Total
2025-2026 2026-2027

PROPOSED PROPOSED
1,258,048 1,301,855
989,505 1,125, 066
2,247,553 2,426,921

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-117-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE
Staffing in Full -Time Equivalents:

City Manager
Assistant to the City Manager
Deputy City Manager (eff. 9/11/23 to 1/30/25)
Executive Assistant to the City Manager
Management Analyst I/II
Management Assistant (eff. 9/11/23)
Human Resources & Risk Manager
Full -Time
Part -Time
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00

1.00 1.00

1.00 1.00

1.00 1.00

1.00 1.00

1.00 1.00

1.00 1.00

1.00 1.00

1.00 1.00

1.00 1.00

5.00 5.00 6.00

6.00 6.00

0.30 0.50 0.50

5.50 6.50

0.50 0.60

6.50 6.60
Total Staffing - Full -Time Equivalents (FTE) 5.30
Staffing Trends:

CITY MANAGER'S OFFICE

STAFFING (FULL-TIME EQUIVALENTS)

7.00 06.60

6.00 5.00 -

4.00 6.50 0 6.5o
-
.50
2022 2023 2023-2024 2024-2025 2025-2026 2026-2027

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-118-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE
Mission Statement
It is the mission of the City Manager's Office to promote a constantly perceived City Mission, maintain efficient programs supporting the City Mission, and ensure visibility of the City organization supporting morale and productivity while balancing personnel, departmental, organizational, and community demands with the City Mission.

Department Description
The City Manager's position was established by Bellflower Municipal Code (BMC) Section 2.08. The City Manager is responsibl e for implementing the policies of the City Council and for enforcing the provisions of the Municipal Code. As the administrative head of the City government, the City Manager makes personnel appointments, coordinates and directs City activities, prepares reports and reco mmendations to the City Council, and represents the City at conferences, seminars and meetings. The City Manager's Office includes the admi nistrative staff and the Human Resources Division.

Prior Year Accomplishments
Administration:

O Economic Development. Based on priorities set by the City Council, we have continued our ongoing efforts to attract new commercial development and new businesses to Bellflower, and to retain and support existing businesses. See also the Economic Development Department section.

O Economic Recovery. The City continues its efforts to cut costs while ensuring the timely and efficient delivery of services to all members of the Bellflower community. The City passed a 3/4 cent sales tax. The City continues the selective restoration of the non -essential service and programs previously eliminated, while at the same time analyzing revenue opportunities and presenting alternative strategies to the City Council.

O Cannabis Business Taxation. The City continues to collect Cannabis Business Permit taxes to help fund the additional 2% UUT tax that ended in April of 2018.

O Legislative Advocacy. In concert with the League of California Cities and the California Contract Cities Association, and assisted by the City's lobbyists, staff monitored and advocated a position in support of or in opposition to more than 20 bills. We lobbied, with mixed results, for the City's position on topics such as, housing requirements, local control, and homeless funding.

O Intergovernmental Relations. The City continues to work closely with our State and Federal legislative representatives and their staffs to ensure a free flowing exchange of information, in both directions, about our community's needs and concerns and the programs and services proposed and offered by the State and Federal governments. We continued our participation in discussions regarding the West Santa Ana Branch rail line in order to protect the City's best interests.

O Customer Service. The City surveys residents, businesses and other members of the Bellflower community who received direct service from the City in order to monitor the public perception of City services. Based on feedback received, we improved our customer service and the timely, efficient and courteous delivery of public services.

O Response to Citizen Inquiries. Responded to citizen inquiries and suggestions received by mail, by phone, and via the internet. Actively sought input from community members and groups.

O Public Engagement. Continued efforts to inform and engage the public in City affairs and City services through outlets . such as, the City's website and social media accounts.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 119 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE
Prior Year Accomplishments
(Continued)
Administration - Continued:

O Media Relations. Developed press releases for the media with related City information, coordinated positive stories about Bellflower in the local media, created public service announcements, numerous online releases, produced monthly newsletters, monthly billboard marketing campaigns and promoted overall positive public relations for the City and Council Members. Also, continued posting on social media accounts to inform the public of events and programs throughout the City. And, continuously updated the City's website with pertinent information.

O Public Affairs Support. Supported Council Members and City staff with professional and positive public affairs programs.

Coordinated grand opening events, ground breaking events, and publicized important City, County and Federal updates.

Human Resources & Risk Management Division:

O Job Recruitments. Conducted 16 recruitments for CY 2024.

O Workers Compensation. Processed 6 employee injuries resulting in Workers Compensation Claims in CY 2024.

O Risk Management. Processed 35 General Liability Claims in CY 2024.

O Health Care. Conducted ongoing hearing tests, TB tests, & flu shots.

O Training. Coordinated mandated Harassment Prevention training for all employees, council and commissioners.

O Newsletter. Produced 11 monthly employee newsletters.

O Classification and Compensation Study. Began the biennial compensation study in preparation for labor negotiations.

O Events. Organized multiple employee lunch events, the annual employee of the year award, the annual open enrollment and employee service awards.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-120-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE
Major Initiatives for the Budget Years
Administration:

O Economic Development. Working closely with the City Council, we will continue our ongoing efforts to attract new commercial development and new businesses, and to retain and support existing businesses. See also the Economic Development Department section.

O Economic Recovery. The City will continue its efforts to responsibly manage its financial resources while ensuring the efficient delivery of a broad spectrum of high quality services to all members of the Bellflower community. The City continues to explore options to increase tax revenues to offset the State's dissolution of the City's Redevelopment Agency, and the loss of state and federal appropriations.

O Cannabis Tax. The City continues to collect Cannabis Business Taxes and permit fees.

O Legislative Advocacy. The City will continue to work with the League of California Cities, the California Contract Cities Association, and its lobbyists to monitor and advocate for or against specific legislation as it arises. Generally, the City's efforts for advocacy will focus around local land -use authority, revenue opportunities, economic development, water resources, and other areas of importance as deemed necessary by the City Council.

O Intergovernmental Relations. The City will work closely with our State and Federal legislative representatives and their staffs to ensure an ongoing exchange of information about our community's needs and concerns, as well as about the programs and services proposed and offered by the State and Federal governments. The City will continue to protect its best interests in the planning of the West Santa Ana Branch rail line.

O Customer Service. The City will continue to utilize resident surveys, business surveys and other means to engage the Bellflower community on general satisfaction with City services. Based on feedback received, the City will seek to improve its customer service and the timely, efficient and courteous delivery of public services.

O Response to Citizen Inquiries. The City will provide timely and effective responses to citizen inquiries and suggestions.

It will also actively seek input from community members and groups. The City implemented a new online service request system in conjunction with the City's Website to continue to improve customer interaction.

O Public Engagement. Continue efforts to inform and engage the public in City affairs and City services.

O Media Relations. The City will continue to reach out to our local media representatives to promote a positive image of the Bellflower community and provide accurate and timely information to the public. Also, the City will continue to maintain its Facebook, Instagram and other social media accounts.

O Public Affairs Support. Support Council Members and City staff with professional and positive public affairs programs and assistance.

Human Resources and Risk Management Division:

O Labor Relations. Will negotiate 2 -year labor agreements with the City's represented five employee bargaining groups.

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 121 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY MANAGER'S OFFICE
Explanation of Major Department Changes
2024-2025 BUDGET- 1,846,721
2025-2026 CHANGES: 1st Year
O Increase (decrease) in salaries, wages, benefits and taxes ➢ Standard adjustments: merit increases, benefits, taxes, etc. ➢ Previously authorized but unbudgeted Management Assistant position due to savings from prior vacancies
O Total Class & Compensation Study (HR)
Aggregate change in other categories
Net change - 1st year:
171,848
132,000
1st Year 2025-2026 60,000
2nd Year 2026-2027 160,000
Total Costs 220,000
400,832 21.7%
303,848
60,000
36,984
2025-2026 BUDGET 2,24Z553
2026-2027 CHANGES: 2nd Year
O Increase (decrease) in salaries, wages, benefits and taxes ➢ Standard adjustments: merit increases, benefits, taxes, etc.

O Increase in Total Class & Compensation Study (HR): $60K 1st Year vs. $160K 2nd Year Aggregate change in other categories
Net change - 2nd year vs. 1st year:
179,368 8.0%
90,826
100,000
(11,458)
2026-2027 BUDGET 2,426, 921

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-122-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
FUND: 010 GENERAL
DEPT: 1100 CITY ADMINISTRATION
010-XXX)O(-1100
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PERSONNEL:
40100 PERMANENT EMPLOYEES
40200 OVERTIME
40300 PART-TIME WAGES
40400 TRANSPORTATION ALLOWANCE
40510 DEFERRED COMP. MATCH
40600 VACATION/SICK LEAVE REIMBURSEME
40800 MEDICAL/DENTAL OPT OUT
OPERATING EXPENSES:
41100 MEETINGS
41200 MEMBERSHIPS/DUES
41600 ADMINISTRATOR'S EXPENSES
42054 CONTRACT SERVICES
43010 PUBLICATIONS/SUBSCRIPTIONS
43100 DEPARTMENTAL EXPENSE
43300 TELECOMMUNICATIONS
43510 RETIREE MEDICAL INSURANCE
43511 MEDICARE
43512 OASDI
43513 MEDICAL INSURANCE
43514 DENTAL INSURANCE
43515 LIFE INSURANCE
43516 DISABILITY INSURANCE
43517 LIABILITY INSURANCE
43518 WORKERS COMPENSATION
43524 PERS - CITY SHARE
43526 POBS DS / PERS UAL
43528 VISION INSURANCE
45000 MILEAGE REIMBURSEMENT
45020 INFORMATION TECH CHARGES
46200 SMALL TOOLS/EQUIPMENT
46500 EQUIPMENT MAINTENANCE
TOTAL
447,721
0 1,661
11,147
31,130
42,468
9,918
463,902 447,545
0 0
15,126 23,787
11,692 11,097
32,349 41,846
61,880 99,560
10,039 5,500
524,573 535,956 559,481
500 500 500
28,000 30,000 32,500
11,400 11,400 11,400
33,713 34,257 36,354
52,032 38,373 51,345
11,385 12,735 13,185
11,699 11,226 11,015 10,000 15,000 15,000
900 1,638 900 2,500 2,500 2,500
1 330 290 500 1,000 1,000
16,433 62,350 56,750 80,000 100,000 100,000
239 262 262 500 500 500
340 339 2,322 4,000 5,000 5,000
405 489 498 1,000 1,000 1,000
52,364 53,070 47,807 52,457 56,275 60,144
7,867 8,206 8,973 9,593 9,617 10,219
24,209 26,490 28,571 30,666 30,554 32,317
26,116 27,800 31,720 30,879 33,121 36,101
2,526 2,581 2,703 2,710 2,749 2,832
1,543 1,629 1,482 1,728 1,864 1,914
3,022 3,371 3,517 4,031 4,201 4,386
4,226 4,472 2,486 5,342 1,965 2,476
3,457 4,618 2,269 4,856 1,985 2,211
123,781 58,681 128,462 133,306 203,632 206,376
0 65,267 70,079 66,232 65,686 65,773
571 572 530 587 778 802
0 0 0 100 100 100
0 0 17,909 17,960 54,800 43,939
234 0 31 1,500 1,500 1,500
0 0 0 1,000 1,000 1,000
823,978 928,379
1,047,911 1,123,050
1,258,048 1,301,855

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-123-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-1100
DEPT: 1100 CITY ADMINISTRATION
2025-2026 2026-2027
40100 PERMANENT EMPLOYEES
2025-2026 2026-2027
City Manager (100%)
Responsible for implementing policies as set forth by the City Council of the City of Bellflower. Coordinates and directs all City activities.

Assistant to the City Manager (100%)
Executive Assistant to the City Manager (100%)
Provides necessary support for the City Manager's Office. Coordinates and schedules City Council activities and events.
40200 OVERTIME
Provides for overtime as necessary.
40300 PART-TIME WAGES
Provides funds to compensate part-time City employees who perform administrative services. 40400 TRANSPORTATION ALLOWANCE
Provides for reimbursement to designated employees for use of personal vehicles while conducting City business.
40510 DEFERRED COMPENSATION MATCH
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT
Provides for an annual payout of sick and vacation leave hours. 40800 MEDICAL/DENTAL OPT OUT
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
Provides for attendance at conferences, seminars and meetings for the City Manager and members of the Administrative staff. Approved meetings include, but are not limited to:

California Contract Cities Association's Annual Conference & Legislative Orientation Tour League of California Cities' Annual Conference & Legislative Conference National League of Cities' Conferences
Municipal Management Association of Southern California Various Local Meetings and Legislative Trips to Sacramento and Washington DC 41200 MEMBERSHIPS/DUES
Provides for memberships in:

Southeast Los Angeles County City Managers' Group
Municipal Management Association of Southern California California City Management Foundation
535,956 559,481
500 500
30,000 32,500
11,400 11,400
34,257 36,354
38,373 51,345
12,735 13,185
15,000 15,000
2,500 2,500

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-124-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-1100
DEPT: 1100 CITY ADMINISTRATION
2025-2026 2026-2027
41600 CITY MANAGER'S EXPENSES
Provides for expenses of the City Manager while representing and conducting City business. 42054 CONTRACT SERVICES
Provides for a business survey, customer survey, community survey and/or other as -needed consulting services.
43010 PUBLICATIONS/SUBSCRIPTIONS
Provides for subscriptions to professional publications, magazines, and others. 43100 DEPARTMENTAL EXPENSE
Provides for office supplies.
43300 TELECOMMUNICATIONS
Provides for private line and cellular phone charges.
43510 RETIREE MEDICAL INSURANCE
43511 MEDICARE
43512 OASDI
43513 MEDICAL INSURANCE
43514 DENTAL INSURANCE
43515 LIFE INSURANCE
43516 DISABILITY INSURANCE
43517 LIABILITY INSURANCE
43518 WORKERS COMPENSATION
43524 PERS - CITY SHARE
43526 POBS DS / PERS UAL
43528 VISION INSURANCE
Employee benefits and payroll taxes.
45000 MILEAGE REIMBURSEMENT
Reimburses personnel for the use of their personal vehicles while conducting City business. 45020 INFORMATION TECH CHARGES
Charges related to the allocation of costs for information technology services. 46200 SMALL TOOLS/EQUIPMENT
Provides for replacement laser printer and portable video projector. 46500 EQUIPMENT MAINTENANCE
Provides for maintenance of office equipment.
1,000 1,000
100,000 100,000
500 500
5,000 5,000
1,000 1,000
56,275 60,144
9,617 10,219
30,554 32,317
33,121 36,101
2,749 2,832
1,864 1,914
4,201 4,386
1,965 2,476
1,985 2,211
203,632 206,376
65,686 65,773
778 802
100 100
54,800 43,939
1,500 1,500
1,000 1,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-125-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027
FUND: 010 GENERAL
DEPT: 1350 HUMAN RESOURCES / RISK MANAGEMENT
010-XXXXX-1350
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
PERSONNEL:
40100 PERMANENT EMPLOYEES
40300 PART-TIME WAGES
40400 TRANSPORTATION ALLOWANCE
40510 DEFERRED COMP. MATCH
40600 VACATION/SICK LEAVE REIMBURSEME
40800 MEDICAL/DENTAL OPT OUT
228,283 213,162 165,890 261,574 359,846 379,914
0 0 610 0 0 0
4,167 3,481 365 4,200 4,200 4,200
6,462 5,697 6,396 7,051 14,393 15,196
17,239 88,003 2,799 25,075 1,538 1,398
20,070 19,631 14,030 22,770 0 0
OPERATING EXPENSES:
41100 MEETINGS 1,408 3,300 152 2,000 2,000 2,000
41200 MEMBERSHIPS/DUES 4,771 5,375 225 5,000 5,000 5,000 42005 EMPLOYEE WELLNESS PROGRAM 962 4,202 5,199 6,000 6,000 6,000 42010 EMPLOYEE ASSIST. PROGRAM 457 598 556 600 650 700
42012 EMPLOYEE SAFETY PROGRAM 3,073 3,054 1,721 3,000 3,250 3,250 42015 EMPLOYEE RECOGNITION 25,372 23,975 24,081 57,000 60,000 62,500 42030 DATA PROCESSING 1,688 1,730 1,859 1,800 2,000 2,000 42032 LEGAL SERVICES 25,008 19,899 14,926 100,000 50,000 50,000 42054 CONTRACT SERVICES 1,835 32,550 0 40,000 100,000 200,000 43000 ADVERTISING/LEGAL NOTICES 750 0 0 0 0 0
43010 PUBLICATIONS/SUBSCRIPTIONS 584 588 1,207 650 1,250 1,500 43030 CUSTOMER CARE TRAINING 0 0 0 200 200 200
43032 CUSTOMER CARE EXCELLENCE 0 150 0 500 500 500
43034 EDUCATIONAL REIMB. PROGRAM 10,062 6,732 2,423 10,000 10,000 10,000 43092 RECRUITMENT/TESTING 14,731 15,481 12,205 16,000 18,000 20,000 43094 D.O.T. TESTING/TRAINING 1,330 285 0 0 0 0
43100 DEPARTMENTAL EXPENSE 733 1,466 972 2,000 2,000 2,000 43510 RETIREE MEDICAL INSURANCE 27,083 24,649 18,245 26,157 37,784 40,841 43511 MEDICARE 4,078 4,816 2,844 4,650 5,510 5,810
43512 OASDI 13,756 17,019 11,450 16,522 23,393 24,345
43513 MEDICAL INSURANCE 0 1,440 7,296 0 56,895 60,796
43514 DENTAL INSURANCE 0 95 492 0 4,809 4,954
43515 LIFE INSURANCE 1,007 1,066 1,030 1,072 1,767 1,815 43516 DISABILITY INSURANCE 1,740 1,886 1,356 2,011 2,820 2,978 43517 LIABILITY INSURANCE 2,181 2,328 796 2,631 1,193 1,491 43518 WORKERS COMPENSATION 1,784 2,404 726 2,392 1,205 1,331 43524 PERS - CITY SHARE 60,339 25,349 18,233 62,644 136,572 142,252 43526 POBS DS / PERS UAL 0 26,073 1,797 29,955 44,036 45,586 43528 VISION INSURANCE 474 507 430 562 680 701
45000 MILEAGE 0 8 0 75 100 100
45020 INFORMATION TECH CHARGES 0 0 8,955 8,980 31,314 25,108 46200 SMALL TOOLS/EQUIPMENT 0 0 0 100 100 100
46500 EQUIPMENT MAINTENANCE 0 0 0 100 100 100
CAPITAL EXPENDITURES:
47510 ERGONOMIC SAFETY UPGRADES
0 0
0 400 400 400
TOTAL 481,427 556,999 329,266 723,671 989,505 1,125,066

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-126-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-1350
DEPT: 1350 HUMAN RESOURCES / RISK MANAGEMENT
2025-2026 2026-2027
40100 PERMANENT EMPLOYEES
2025-2026 2026-2027
Human Resources & Risk Manager (100%)
Under the general supervision of the City Manager, plans and coordinates a comprehensive human resources program, including employee recruitment, selection, separation, classification, and salary/benefits administration. Recommends policies and procedures and ensures compliance with applicable federal and state laws.

Management Analyst I (100%)
Management Assistant (100%)
Under supervision, performs basic personnel duties by providing information to the public and City employees regarding personnel questions, maintaining personnel files, conducting surveys, and providing administrative assistance as directed. 40400 TRANSPORTATION ALLOWANCE
Provides for reimbursement to designated employees for use of personal vehicles while conducting City business.
40510 DEFERRED COMPENSATION MATCH
Provides funds to match employee deferred comp contributions up to a certain percentage of pay. 40600 VACATION/SICK LEAVE REIMBURSEMENT
Provides for an annual payout of sick and vacation leave hours. 40800 MEDICAL/DENTAL OPT OUT
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
Provides funds to attend meetings, conferences and seminars as authorized. 41200 MEMBERSHIPS/DUES
Provides membership dues for:

Public Agency Risk Managers Association
International Personnel Managers Association
Liebert & Cassidy (Legal Consortium)
Southern California Public Labor Relations Council
42005 EMPLOYEE WELLNESS PROGRAM
Provides for an employee wellness program which may include a hearing loss prevention program, sun block and insect repellant for field staff, miscellaneous wellness related items. 42010 EMPLOYEE ASSISTANCE PROGRAM
Provides for limited contracted counseling assistance for the individual employees, as well as staff relations.
359,846 379,914
4,200 4,200
14,393 15,196
1,538 1,398
0 0
2,000 2,000
5,000 5,000
6,000 6,000
650 700

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-127-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-1350
DEPT: 1350 HUMAN RESOURCES / RISK MANAGEMENT
2025-2026 2026-2027
42012 EMPLOYEE SAFETY PROGRAM
Provides for an employee safety recognition program - quarterly drawings for employees who have met safety requirements and have not had chargeable accidents, safety newsletters and posters, and payment for first aid injuries not covered by Workers Compensation. 42015 EMPLOYEE RECOGNITION
Provides for the annual Employee Celebration, service awards, quarterly pot lucks, annual benefit fair, and annual Halloween contest.
42030 DATA PROCESSING
Provides for the maintenance of personnel software.
42032 LEGAL SERVICES
Provides funds to compensate legal counsel for labor consultation and general personnel compliance with State and Federal regulations.
42054 CONTRACT SERVICES
Provides for a biennial salary survey pursuant to the employee union negotiation. 43010 PUBLICATIONS/SUBSCRIPTIONS
Provides for publications and subscriptions relating to labor laws and employee relations including employee safety newsletters.
43030 CUSTOMER CARE TRAINING
Provides for consultant services for a comprehensive customer service training program for all City employees.
43032 CUSTOMER CARE EXCELLENCE
Provides monetary rewards, at the discretion of the City Manager, to employees in recognition of excellence in customer care.
43034 EDUCATIONAL REIMB. PROGRAM
Provides reimbursement to full-time employees enrolled in an accredited college, university or other school and in a course of study related to their employment by the City. Eligible expenses include basic registration fees, course fees, parking fees and books with an annual individual maximum of $2,500.
43092 RECRUITMENT/TESTING
Provides for job advertisements, bilingual tests, pre -employment physicals, NeoGov annual fee and other recruitment costs.
43094 DEPARTMENT OF TRANSPORTATION TESTING/TRAINING
To provide funds to comply with the Federal Department of Transportation requirements for drug and alcohol testing for drivers in "safety sensitive positions". 43100 DEPARTMENTAL EXPENSE
Provides for the purchase of stationery, forms, and supplies pertinent to the Human Resources/Risk Management division.
3,250 3,250
60,000 62,500
2,000 2,000
50,000 50,000
100,000 200,000
1,250 1,500
200 200
500 500
10,000 10,000
18,000 20,000
0 0
2,000 2,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-128-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET ANALYSIS
FUND: 010 GENERAL 010-XXXXX-1350
DEPT: 1350 HUMAN RESOURCES / RISK MANAGEMENT
2025-2026 2026-2027
43510 RETIREE MEDICAL INSURANCE
43511 MEDICARE
43512 OASDI
43513 MEDICAL INSURANCE
43514 DENTAL INSURANCE
43515 LIFE INSURANCE
43516 DISABILITY INSURANCE
43517 LIABILITY INSURANCE
43518 WORKERS COMPENSATION
43524 PERS - CITY SHARE
43526 POBS DS / PERS UAL
43528 VISION INSURANCE
Employee benefits and payroll taxes.
45000 MILEAGE
Reimburses personnel for the use of their personal vehicles while conducting City business. 45020 INFORMATION TECH CHARGES
Charges related to the allocation of costs for information technology services. 46200 SMALL TOOLS/EQUIPMENT
Provides for office equipment including printers, monitors, etc. 46500 EQUIPMENT MAINTENANCE
Provides for maintenance of computers, printers, typewriter, etc. 47510 ERGONOMIC SAFETY UPGRADES
To provide replacement workstations, chairs, and other accommodations necessary for a safer work environment and to comply with ergonomic requirements. This will help reduce workplace injuries and related claims and lost time.
37,784 40,841
5,510 5,810
23,393 24,345
56,895 60,796
4,809 4,954
1,767 1,815
2,820 2,978
1,193 1,491
1,205 1,331
136,572 142,252
44,036 45,586
680 701
100 100
31,314 25,108
100 100
100 100
400 400

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-129-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY ATTORNEY
Organization Chart:

City Council
City Attorney
Assistant City Attorney
DEPT.

NO. DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2026-2027 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
1400 City Attorney
249,602
261,061
285,447
299,000
432,000
550,000
500,000
450,000
400,000
350,000
300,000
250,000
200,000
ACTUAL
ACTUAL
ACTUAL
BUDGET

PROPOSED
2025-2026

PROPOSED
2026-2027
2021-2022

CITY ATTORNEY
(EXPENDITURE/APPROPRIATION TREND)
2022-2023
2023-2024
2024-2025
453,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-130-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY ATTORNEY
Department Description
The City Attorney advises the City Council and City staff on all legal matters relating to such items as leases, contracts, deeds, ordinances, resolutions, Federal and State requirements as they pertain to the City, and other matters relating to City business. He/she is responsible to and serves at the will and pleasure of the City Council. He/she is also responsible for advising committees and commissions on legal matters.

In places where court action is involved, he/she represents the City in court and files such legal documents as may be necessary to protect the City's interest.

FUND: 010 GENERAL
DEPT: 1400 CITY ATTORNEY
010-XXXXX-1400
ACCT.

NO.

DESCRIPTION
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
OPERATING EXPENSES:
42032 LEGAL SERVICES
42098 SPECIAL LEGAL SVCS/SETTLEMENTS
TOTAL
242,536
254,289 262,740
7,066 6,772
289,000
22,707 10,000
422,000 443,000
10,000 10,000
249,602 261,061 285,447 299,000 432,000 453,000

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
- 131 -
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

BUDGET ANALYSIS
FUND: 010 GENERAL
DEPT: 1400 CITY ATTORNEY
010-XXX)O(-1400
2025-2026 2026-2027
42032 LEGAL SERVICES
Provides for legal services rendered by the City Attorney's Office (monthly retainer plus other billable services).
42098 SPECIAL LEGAL SVCS/SETTLEMENTS
Provides for litigation services rendered by the City Attorney's Office and/or by external counsel and related settlement payments.
422,000 443,000
10,000 10,000

CONTRACTED LEGAL SERVICES
DEPT.

NO. DESCRIPTION
2021-2022
ACTUAL
2022-2023
ACTUAL
2023-2024
ACTUAL
2024-2025
BUDGET
2025-2026

PROPOSED
2026-2027

PROPOSED

CITY OF BELLFLOWER
1350 LABOR ATTORNEY
1400 CITY ATTORNEY
25,008 19,899 14,926 100,000 50,000 50,000
249,602 261,061 285,447 299,000 432,000 453,000
2230 DISTRICT ATTORNEY 142,259 0 0 0 0 0
3105 STORMWATER MANAGEMENT PROGRAM 6,284 1,479 0 8,000 8,000 8,000 4105 CITY PROSECUTOR - GF 39,580 91,679 105,024 97,500 120,000 120,000 4152 CITY PROSECUTOR - CDBG 45,873 44,893 81,069 60,000 70,000 70,000 4150 CDBG ADMINISTRATION 0 0 0 250 250 250
4210 HOME ADMINISTRATION 0 0 0 1,000 500 500
6010 MUNICIPAL WATER SYSTEM 55,314 9,529 0 0 0 0
7320 SUCCESSOR HOUSING AGENCY 0 1,645 222 2,500 2,000 2,000 8010 NEW HOPE TEMPORARY SHELTER SERVICE 0 0 39,280 75,000 100,000 100,000 TOTAL - CITY OF BELLFLOWER 563,920 430,185 525,968 643,250 782,750 803,750 NOTES: The above legal costs may include related support service costs paid to third party consultants. 1,000,000
900,000
800,000
700,000
600,000
500,000
400,000
300,000
ACTUAL
ACTUAL
BUDGET

PROPOSED
2025-2026

CONTRACTED LEGAL SERVICES (ALL DEPARTMENTS)
(EXPENDITURE/APPROPRIATION TREND)
803,75
ACTUAL
2021-2022
2022-2023
2023-2024
2024-2025

PROPOSED
2026-2027
0 DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-132-
6/2/2025

CITY OF BELLFLOWER

OPERATING BUDGET
2025-2027

CITY CLERK'S OFFICE
Organization Chart:

City Clerk
Management Assistant
Management Assistant
City Clerk Department is comprised of the following Divisions:

Management Analyst I
DEPT.

NO. DESCRIPTION
1200 City Clerk
1210 Election
Total
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027

ACTUAL ACTUAL ACTUAL BUDGET PROPOSED PROPOSED
522,210 539,847 634,699 742,037 871,400 888,647
53,558 68,775 17,993 342,153 15,500 158,653
575,768 608,622 652,692 1,084,190 886,900 1,047,300
1,200,000
1,100, 000
1,000,000
900,000
800,000
700,000
600,000
500,000
400,000
ACTUAL
ACTUAL
ACTUAL
BUDGET

PROPOSED
2025-2026

PROPOSED
2026-2027
2021-2022

CITY CLERK
(EXPENDITURE/APPROPRIATION TREND)
2022-2023
2023-2024
2024-2025

DEPARTMENT OF FINANCE

CITY OF BELLFLOWER, CALIFORNIA
-133-
6/2/2025