Burbank City Council
January 13, 2026

• Funding Source(s) and Service Category(ies) are as follows:

Funding
Source Service Category Unit
Rate
Allocation Amount Total
Allocation
Amount Baseline
& MOCA
Additional
Baseline
NCC
Additional

MOCA NSIP
OAA Title
III C-1 &
NCC
Congregate Meals $12.21 $278,600 $87,000 $365,600 1
MOCA Congregate Meals $12.21 $24,300 $250,000 $274,300 2 NSIP
Congregate Meals $0.71
$1.00 $25,930 $25,930 3
Home-Delivered Meals $0.71
$1.00 $19,700 $19,700 4
Total Additional Funding $382,630
Original Baseline and MOCA Funding
(Refer to FY 2025-26 Original Baseline and MOCA Funding Allocation Letter) $690,000 Subaward Sum Year 1 (SSY1)
(Additional Baseline NCC, Additional MOCA, NSIP, Original Baseline and MOCA Funding) $1,072,630 1- 4 Complete one (1) budget and one (1) MPS for each total allocation amount.

If you have any questions, please contact Lynn Tran of my staff by phone or e-mail as follows:
(323) 513-4214 or [email protected].

Thank you.

Irma Panosian
Irma Panosian, Administrative Services Manager III
Administrative Services Branch
Attachment 2
317
1 STAFF REPORT
DATE: January 13, 2026
TO: Justin Hess, City Manager
FROM: Eric Lashley, Library Services Director
BY: Cindy Yee Akuin, Senior Administrative Analyst
SUBJECT: Acceptance of a Grant from California Library Literacy Services in the Amount of $39,570 for Adult Literacy Services and Amendment of the Fiscal Year 2025-26 Budget

RECOMMENDATION
Accept a grant from California Library Literacy Services in the amount of $39,570 for Adult Literacy Services and authorize the Library Services Director or his designee to take all actions necessary to receive such funds and amend the Fiscal Year (FY) 2025-26 Adopted Budget as specified to receive and appropriate these grant funds.

BACKGROUND
In 1986, the California State Library founded California Library Literacy Services (CLLS).

Burbank Public Library (Library) has participated in this program for over 30 years, providing support to more than 2,000 individuals ages 16 and older who read below an eighth-grade level. Adults who participate in the program set goals, such as reading to a grandchild, understanding a medicine bottle label, or filling out a job application.

Graduates of the program are better able to participate successfully in professional and personal activities. Higher levels of adult literacy are associated with increased workforce participation and decreased dependence on social service programs.

The Library applied for and received the following awards from CLLS for FY 2025-26:
• Adult Literacy Services (ALS) - $39,570
• English as a Second Language Services (ESL) - $ 20,974 (Revenue for the ESL grant was appropriated during the FY 2025-26 budget process, and adopted by City Council on June 3, 2025)

LIBRARY

SERVICES
Consent Calendar
Item #11
318
2 DISCUSSION
The Library’s ALS program is well established and consists of volunteer tutors who work one-on-one with qualified individuals to accomplish literacy -related goals. Since July of 2025, 40 adults have participated in more than 1,000 hours of learning facilitated by over 30 tutors. Learners range in age from 16 to over 70, and several have less than a high school education. The Library works with other City departments, the Burbank Adult School, and local nonprofits to attract both learners and tutors.

AL
S is supported both by the City General Fund and the CLLS grant. Grant funds provide partial funding for three staff positions (one Librarian and two Library Associates ) who manage the grant, screen students, train tutors, collect data, and coordinate special programming and training opportunities. In addition, this year’s grant will fund:
• Li
teracy materials for the Library collection, specifically titles that would interest adults but use simple language and grammar, also referred to as hi-lo books; • Curriculum materials for use by learners and tutors in program sessions; • Beginning and advanced training sessions for tutors from experts in adult literacy; • Supplies required for program operation.

S
taff coordinate regular reporting on grant activities as required by CLLS and participate in networking and training opportunities offered by CLLS to ensure best practices are being applied in Burbank.

EN

VIRONMENTAL REVIEW
This is fiscal activity involving acceptance of grant funding that has no potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, and as such, is not a “project” subject to the requirements of the California Environmental Quality Act (CEQA) 14 Cal.

Code Regs § 15378.

FISCAL IMPACT
During the annual budget process, Council approved $8,000 in funding as part of the Library Services budget to allow ALS to continue year -round prior to receiving the grant funding. Now that grant funding is being received, the $8,000 approved by Council will be reimbursed. Staff is therefore requesting City Council approval to amend the FY 2025-26 Adopted Budget by accepting a grant from CLLS in the amount of $39,570 and appropriating $31,570 to expenditure account number 001.LB02A.62625.0000.00000 (General Fund, Library Services, Public Services, Literacy).

CO

NCLUSION
Accepting the CLLS grant allows the Library to continue to offer services to adult learners 319
3 who read below an eighth- grade level, helping them build skills to achieve their literacy goals. Staff recommends that the Council accept the grant awarded to the Library in the amount of $39,570 from CLLS and amend the FY 2025-26 budget to appropriate $31,570 in funds.

ATTACHMENT
Attachment 1 – Award Letter
320
>ŝďƌĂƌLJʹ ŽƵƌƚƐƵŝůĚŝŶŐ ϵϭϲͲϯϮϯͲϵϳϱϵ
W͘K͘ŽdžϵϰϮϴϯϳ ĐƐůͲĂĚŵΛůŝďƌĂƌLJ͘ĐĂ͘ŐŽǀ
^ĂĐƌĂŵĞŶƚŽ͕ϵϰϮϯϳͲϬϬϬϭ ǁǁǁ͘ůŝďƌĂƌLJ͘ĐĂ͘ŐŽǀ
16 September 2025
Eric Lashley
Burbank Public Library
110 N Glenoaks Blvd
Burbank, CA 91502
Dear Eric Lashley,
We are pleased to provide funds to support your California Library Literacy Services program and the important work that you, your staff, and your volunteers do in your community.

Your total award amount for the 2025-2026 fiscal year beginning July 1, 2025, is:
x Adult Literacy Services: $39,570
x Total Award: $39,570
Your award will be claimed in two stages. The claim form included in this award packet will allow you to request the first 90% of your total award:
x Total Initial Award Amount: $35,613
Information about claiming the rest of your award is included in the payment schedule at the end of your award packet.

You must encumber your funds by June 30, 2026. You must fully expend funds by September 30, 2026, or by the final report due date, in accordance with your approved budget on file with the State Library. Encumbered funds are those that have been deposited in the grantee’s accounting system and for which a budget has been provided to and approved by the State Library.

Review the California Library Literacy Services Allowable and Unallowable Expenses guidelines to ensure project expenditures are consistent with the California Library Literacy Services allowable expenses. If you have questions about expenses or expending award funds, contact Allyson Jeffredo at [email protected].

We strongly encourage your program staff to develop and maintain community partners to strengthen your program, attend regular regional library literacy network meetings, participate in your local Adult Education Consortium/a, and participate in library literacy training opportunities offered by the regional networks and the State Library to meet the California Library Literacy Services Mission, Values, and Program Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
321
>ŝďƌĂƌLJʹ ŽƵƌƚƐƵŝůĚŝŶŐ ϵϭϲͲϯϮϯͲϵϳϱϵ
W͘K͘ŽdžϵϰϮϴϯϳ ĐƐůͲĂĚŵΛůŝďƌĂƌLJ͘ĐĂ͘ŐŽǀ
^ĂĐƌĂŵĞŶƚŽ͕ϵϰϮϯϳͲϬϬϬϭ ǁǁǁ͘ůŝďƌĂƌLJ͘ĐĂ͘ŐŽǀ
Essentials. Additional California Library Literacy Services resources can be found on the California Library Literacy Services website.

The payment process begins when we receive your completed and signed claim form, certification form, and State Funded Grants Award Agreement and Certificate of Compliance included in this packet. All forms should be completed and signed through Docusign to be processed for payment.

Our library literacy staff are available to assist you throughout the year. Contact your Program Consultant Julianna Robbins and your Grant Monitor Allyson Jeffredo at [email protected] with any questions.

Thank you for your willingness to do so much for those in your community. Best wishes for a successful year.

Respectfully yours,
Greg Lucas
California State Librarian
Cc: Julianna Robbins, [email protected]
Allyson Jeffredo, [email protected]
State Library Fiscal Office, [email protected] Wynne Langer, [email protected]
Arsine Ansryan, [email protected]
Enc: Re: CLLS25-11: Claim form, certificatio n form, and State Funded Grants Award Agreement and Certificate of Compliance
Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
322

Library – Courts Building 916-323-9759
P.O. Box 942837 [email protected]
Sacramento, CA 94237-0001 www.library.ca.gov

THE BASICS – YOUR GRANT AWARD
The following provides all the basic information about your grant and managing your grant.

Award #: CLLS25-11
Library/Organization: Burbank Public Library
Project Title: California Library Literacy Services
Award Amount: $39,570
Start Date: July 1, 2025
End Date: September 30, 2026
NOTE: It can take six to eight weeks before grant funds are delivered. If you have not received your payment after eight weeks, contact your grant monitor.

GRANT AWARD INFORMATION
You can access your full grant award information and manage your grant through the grant management system, AmpliFund.

NOTE: You are required to submit a budget amendment for all budget changes regardless of amount. Amendments may be submitted throughout the year but no later than May 31 of the project period.

REPORTING
California Library Literacy Services participants are required to provide financial and narrative reports as outlined in the grant terms and conditions. The reporting schedule is detailed below:

Mid-Year Report Due January 31, 2026
Final Report Due September 30, 2026

Reports will be submitted through the AmpliFund grant management system. You can find support documents on the California State Library’s Manage Your Current Grant page.

PAYMENTS
Libraries receive 90% of their total award amount upon receipt of the award letter.

Libraries receive the final 10% payment of their total award after successful completion of the California Library Literacy Services Mid-Year Report form.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
323
Library – Courts Building 916-323-9759
P.O. Box 942837 [email protected]
Sacramento, CA 94237-0001 www.library.ca.gov

NOTE: Libraries have 15 months to spend their California Library Literacy Services award funds, from July 1, 2025, in which the funds are awarded until September 30 of the following year or when the final report is due.

CONTACT
We want your project to be successful. Please work with your grant monitor and program consultant to implement your project:

Grant Monitor: Allyson Jeffredo
Monitor Phone Number: 916-603-6709
Monitor Email Address: [email protected]
Program Consultant: Julianna Robbins
Consultant Phone Number: 916-603-6712
Consultant Email Address: [email protected]

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
324

STATE-FUNDED GRANTS

AWARD AGREEMENT AND

CERTIFICATE OF COMPLIANCE
Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
325
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

TABLE OF CONTENTS

PROJECT SUMMARY

2 PROCEDURES and REQUIREMENTS

3 A. Term of the Agreement

3 B. Scope of Work

3 C. Budget Detail

3 D. Narrative and Financial Reports

4 E. Claim Form and Payment

5 EXHIBIT A: TERMS and CONDITIONS

7 EXHIBIT B: CERTIFICATION of COMPLIANCE FORMS

EXHIBIT C: CALIFORNIA LIBRARY LITERACY SERVICES

GUIDELINES
22 26

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
326
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

PROJECT SUMMARY
AWARD AGREEMENT BETWEEN THE STATE LIBRARY and Burbank Public Library for the California Library Literacy Services project.

AWARD AGREEMENT NUMBER CLLS25-11
This Award Agreement (“Agreement”) is entered into on July 1, 2025, by and between the California State Library (“State Library”) and Burbank Public Library, (“Grantee”).

This Award Agreement pertains to Grantee’s State-funded California Library Literacy Services project.

The Library Development Services Bureau (“LDS”) of the State Library administers state and federal funds in the form of awards.

The Grantee was selected by the State Library to receive state grant funds in the amount of $39,570 through the process adopted by the State Library in administering such grants.

The State Library and the Grantee, for the consideration and under the conditions hereinafter set forth in the Grant Agreement, agree as follows:

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
327
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

PROCEDURES and REQUIREMENTS
A. Term of the Agreement
The Grant term begins July 1, 2025, and ends June 30, 2026. The project’s final expenditure date is September 30, 2026. If completion of the project occurs prior to the end of the grant period, this will be the end date of the term of this agreement. Grant eligible program expenditures may begin no earlier than the start date. The project period ends on June 30, 2026, and all eligible program costs must be incurred by this date.

B. Scope of Work

1. Grantee agrees to perform all activities specifically identified in the Grantee’s application and submitted to the State Library in response to the California Library Literacy Services project.

2. The following activities and deliverables to be performed by the Grantee include, but are not limited to the following:
• Maintain and keep records of expenditures related to the grant that are consistent with Generally Acceptable Accounting Practices (GAAP). • Make financial records available to the State Library upon request. • Work with the State Library staff to assure that funds are disbursed in compliance with the purpose of the grant.
• Prepare and submit required narrative and financial reports. • Procure equipment, and other supplies as needed for the project. • Issue contracts for services, personnel, and consultants as needed for the project.
• If applicable, make payments for services, including for hours worked and travel reimbursements, to consultants and contractors.
• Oversee the implementation of project activities.

C. Budget Detail
The State Library shall provide the Grantee funding for the expenses incurred in performing the Scope of Work and activities specified in the Grantee’s application. The Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
328
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

Grantee shall request the distribution of grant funding consistent with its proposal and the budget worksheet that was included with the application. Under no circumstances shall payments exceed the total grant amount identified in this Agreement.

D. Narrative and Financial Reports

1. The Grantee shall be responsible for submission of interim and final narrative and financial reports on the progress and activities of the project, to the California State Library, using the sample report documents provided by the California State Library.

2. All the reports must be current, include all required sections and documents, and must be approved by the Grant Monitor before any payment request can be processed. Failure to comply with the specified reporting requirements may be considered a breach of this Agreement and result in the termination of the Agreement or rejection of the payment request and/or forfeiture by the Grantee of claims for costs incurred that might otherwise have been eligible for grant funding. Any problems or delays must be reported immediately to the Grant Monitor. The financial reports shall reflect the expenditures made by the Grantee under the Agreement and may be incorporated into the same reporting structure as the narrative reports.

3. The reports shall be submitted by the following dates:

Reporting Period Report Due Date
July 1 - December 31 Mid-Year Report Due January 31, 2026 July 1 - June 30 Final Report Due September 30, 2026

4. Failure to submit timely reports with the appropriate documentation by the due date may result in rejection of the payment request and/or forfeiture by the Grantee of claims for costs incurred that might otherwise have been eligible for grant funding.

5. The Grantee agrees to maintain records and supporting documentation pertaining to the performance of this grant, subject to possible audit for a minimum of five (5) years after final payment date or grant term end date, whichever is later. Please refer to Exhibit A, Terms and Conditions for more information.

6. In addition to the foregoing, the Grantee shall submit to the State Library such periodic reports, updates, documents and any information as deem necessary by the State Library to monitor compliance and/or perform program Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
329
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

evaluation. Any requested data or information shall be submitted in electronic format on a form specified by the State Library.

E. Claim Form and Payment

1. The California State Library shall provide the Grantee payment as outlined in the payment schedule only if all requirements for claiming the funds as outline in this document have been met, and only for those activities and costs specified in the approved award application.

2. The Grantee shall complete, sign, and submit Certification of Compliance form (Exhibit B) and the Financial Claim form (included in your award packet), to the California State Library within 14 days of receiving this award packet. These forms will be issued, signed, and submitted using the online signature and agreement platform, DocuSign, unless DocuSign is unallowable or inconsistent with practices and policies of the local jurisdiction. If the use of DocuSign is not acceptable to your organization, please contact your grant monitor regarding alternate options.

3. Any of the sums appearing under the categories in the approved budget may be adjusted with prior authorization from the California State Library Grant Monitor. This would be to increase the allotment with the understanding that there will be corresponding decreases in the other allotments so that the total amount paid by the California State Library to the Grantee under this Agreement shall not exceed the awarded amount, which shall be expended/encumbered during the grant period.

4. If the payment amount made by the California State Library exceeds the actual expenses incurred during the term of this Agreement, as reflected in the financial reports to be filed by the Grantee, the Grantee shall immediately refund the excess payment amount to the California State Library.

5. The Award payments will only be made to the Grantee. It is the Grantee’s responsibility to pay all contractors and subcontractors for purchased goods and services.

6. The Final Payment of 10% (if applicable) will be withheld and retained by the California State Library until all conditions agreed upon in this Agreement, including submission and grant monitor approval of the interim and final narrative and financial reports, have been satisfied.

7. Prompt Payment Clause
The California State Library will make payments to the Grantee in accordance with the Prompt Payment Clause under Government Code, section 927, et. seq.

The Grantee may typically expect payment within 45 days from the date a grant payment request is properly submitted and approved by the Grant Monitor.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
330
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

8. Budget Contingency Clause
a. It is mutually agreed that if the Budget Act of the current fiscal year or any subsequent years covered under this Agreement does not appropriate sufficient funds for the program, this Agreement shall no longer be in full force and effect. In this event, the California State Library shall have no liability to pay any funds whatsoever to the Grantee or to furnish any other considerations under this Agreement and the Grantee shall not be obligated to perform any provisions of this Agreement.
b. If funding for any fiscal year is reduced or deleted by the Budget Act for purposes of this Program, the California State Library shall have the option to either cancel this Agreement with no liability occurring to itself or offer an Agreement amendment to the Grantee to reflect the reduced amount.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
331
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

EXHIBIT A: TERMS and CONDITIONS

1. Accessibility: The State is responsible for ensuring that public websites are accessible to both the general public and state employees, including persons with disabilities. Grantee shall assist the State in meeting its responsibility. Therefore, all project materials generated by state funded programs must meet the California Accessibility Standards. Additionally all project materials designed, developed, and maintained shall be in compliance with the California Government Code, sections 7405 and 11135, and the current Web Content Accessibility Guidelines, as published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria.

However, if for some reason project material is not generated to be in compliance to meet these standards, please still submit it to the State Library. When submitting the material make sure to note that the material is not accessible by including “NOT ACCESSIBLE” in the file name.

The California State Library reserves the right to post project materials to its website that are in compliance with these standards.

2. Acknowledgment: The State of California and the California State Library shall be acknowledged in all promotional materials and publications related to the California Library Literacy Services project.
a. Grant award recipients must ensure that the State of California receives full credit as the source of funds and that the California State Library, likewise, is acknowledged as the administrator.
b. Publications and information releases about the project must credit the State of California. An appropriate statement for a publication or project press release is:
“This [publication/project] was supported in whole or in part by funding provided by the State of California, administered by the California State Library.”
Grantees must include the above statement in any publications, vehicle wraps, and promotional materials, including websites. If space is limited the State Library logo and the following shortened acknowledgement statement is acceptable:

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
332
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

“Funding provided by the State of California.”
c. This credit line on products of a project, such as materials, is important to foster support from the public, and state funding sources. d. California State Library Logo: Use of the California State Library logo, which can be downloaded on the California State Library website, is required on any publication, vehicle wrap, or promotional material along with the above statement(s).
e. Photo Documentation: Digital photos are a great way to document the happenings of your project. It is recommended that you use a photo release form when taking photos of the public. You may use your library’s photo release form or contact your grant monitor for the State Library’s form.

3. Agency: In the performance of this Agreement the Grantee and its agents and employees shall act in an independent capacity and not as officers, employees or agents of the California State Library. The Grantee is solely responsible for all activities supported by the grant. Nothing in this Agreement creates a partnership, agency, joint venture, employment, or any other type of relationship between the parties. The Grantee shall not represent itself as an agent of the California State Library for any purpose and has no authority to bind the State Library in any manner whatsoever.

4. Amendment: No amendment or variation of the terms of this Agreement shall be valid unless made in writing, signed by the parties, and approved as required.

No oral understanding or agreement not incorporated into this Agreement is binding on any of the parties. This Agreement may be amended, modified or augmented by mutual consent of the parties, subject to the requirements and restrictions of this paragraph.

5. Applicable law: The laws of the State of California shall govern all proceedings concerning the validity and operation of this Agreement and the performance of the obligations imposed upon the parties hereunder. The parties hereby waive any right to any other venue. The place where the Agreement is entered into and place where the obligation is incurred is Sacramento County, California.

6. Assignment, Successors, and Assigns: The Grantee may not assign this Agreement or delegate its performance to any third-party person or entity, either in whole or in part, without the California State Library’s prior written consent. The provisions of this Agreement shall be binding upon and inure to the benefit of the California State Library, the Grantee, and their respective successors and assigns.

7. Audit and Records Access: The Grantee agrees that the California State Library, the Department of General Services, the State Auditor, or their designated representatives shall have the right to review, audit, inspect and copy any records and supporting documentation pertaining to the performance of this Agreement. The Grantee agrees to maintain such records for possible audit for Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
333
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

a minimum of five (5) years after the final payment, or grant term end date, whichever is later, unless a longer period of records retention is stipulated, or until completion of any action and resolution of all issues which may arise as a result of any litigation, dispute, or audit, whichever is later. The Grantee agrees to allow the auditor(s) access to such records during normal business hours and to allow interviews of any employees who might reasonably have information related to such records. Further, the Grantee agrees to include a similar right of the State to audit records and interview staff in any subcontract related to performance of this Agreement.

Examples of audit documentation may include, but not limited to, competitive bids, grant amendments, if any, relating to the budget or work plan, copies of any agreements with contractors or subcontractors if utilized, expenditure ledger, payroll register entries, time sheets, personnel expenditure summary form, travel expense log, paid warrants, contracts and change orders, samples of items and materials developed with grant funds, invoices and/or cancelled checks.

8. Authorized Representative: Grantee and the California State Library mutually represent that their authorized representatives have the requisite legal authority to sign on their organization’s behalf.

9. Communication: All communications from either party, including an interim check-in at any time during the grant term, shall be directed to the respective grant manager or representative of the California State Library or Grantee. For this purpose, the following contact information is provided below:

Burbank Public Library
Eric Lashley
110 N Glenoaks Blvd
Burbank, CA 91502
[email protected]

California State Library
Allyson Jeffredo
900 N Street
Sacramento, CA 95814
[email protected]
916-603-6709
Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
334
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

10. Confidentiality: Grantee will maintain as confidential any material it receives or produces that is marked Confidential or is inherently confidential or is protected by privilege. Grantee agrees to alert the State Library to this status in advance, and State Library agrees to maintain this status in conformity with the Public Records Act.

11. Contractor and Subcontractors: Nothing contained in this Grant Agreement or otherwise shall create any contractual relation between the State and any contractor or subcontractors, and no contract or subcontract shall relieve the Grantee of his or her responsibilities and obligations hereunder. The Grantee agrees to be as fully responsible to the State for the acts and omissions of its contractors, subcontractors, volunteers, student interns and of persons either directly or indirectly employed by any of them as it is for the acts and omissions of persons directly employed by the Grantee. The Grantee’s obligation to pay its contractors and subcontractors is an independent obligation from the State’s obligation to make payments to the Grantee. As a result, the State shall have no obligation to pay or to enforce the payment of any monies to any contractor or subcontractor.

12. Copyright: Grantee owns and retains titles to any copyrights or copyrightable material from any original works that it creates within the scope of this Agreement in accordance with the federal Copyright Act. (17 U.S.C. 101, et seq.) Grantee is responsible for obtaining any necessary licenses, permissions, releases or authorizations to use text, images, or other materials owned, copyrighted, or trademarked by third parties and for extending such licenses, permissions, releases, or authorizations to the California State Library pursuant to this section. Also, the California State Library may upload, post or transmit copyrighted material produced or purchased with grant funds on a California State Library website for public access and viewing.

13. Discharge of Grant Obligations: The Grantee's obligations under this Agreement shall be deemed discharged only upon acceptance of the final report by California State Library. If the Grantee is a non-profit entity, the Grantee’s Board of Directors shall accept and certify as accurate the final report prior to its submission to California State Library.

14. Dispute Resolution: In the event of a dispute, Grantee will discuss the problem informally with the Grant Monitor. If unresolved, the Grantee shall file a written “Notice of Dispute” with the State Library Grant Monitor within ten (10) days of discovery of the problem. Within ten (10) days of receipt, the Grant Monitor shall meet with the Grantee for purposes of resolving the dispute. Any dispute arising under the terms of this Agreement which is not disposed of within a reasonable period of time, the Grantee may bring it to the attention of the State Librarian or the designated representative. The decision of the State Librarian or designated representative shall be final.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
335
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

Unless otherwise instructed by the Grant Monitor, the Grantee shall continue with its responsibilities under this Agreement during any dispute.

15. Drug-free Workplace: The Grantee certifies under penalty of perjury under the laws of California, that the Grantee will comply with the requirements of the Drug-Free Workplace Act of 1990 (Gov. Code, § 8350 et. seq.) and will provide a drug-free workplace by taking the following actions:
a. Publish a statement notifying employees that unlawful manufacture, distribution, dispensation, possession or use of a controlled substance is prohibited and specifying actions to be taken against employees for violations.
b. Establish a Drug-Free Awareness Program to inform employees about all of the following:
1) The dangers of drug abuse in the workplace.
2) The Grantee’s policy of maintaining a drug-free workplace; 3) Any available counseling, rehabilitation and employee assistance programs.
4) Penalties that may be imposed upon employees for drug abuse violations.
c. Require that every employee who works on the Agreement will:
1) Receive a copy of the Grantee’s drug-free workplace policy statement.
2) Agrees to abide by the terms of the Grantee’s statement as a condition of employment on the Agreement.

Failure to comply with these requirements may result in suspension of payments under the Agreement or termination of the Agreement or both and grantee may be ineligible for award of any future state agreements if the California State Library determines that the grantee has made a false certification or violated the certification by failing to carry out the requirements as noted above.

16. Effectiveness of Agreement: This Agreement is of no force or effect until signed by both parties.

17. Entire Agreement: This Agreement supersedes all prior agreements, oral or written, made with respect to the subject hereof and, together with all attachments hereto, contains the entire agreement of the parties.

18. Exclusive Agreement: This is the entire Agreement between the California State Library and Grantee.

19. Executive Order N-6-22-Russia Sanctions: The Grantee shall comply with Executive Order N-6-22 (the EO) regarding Economic Sanctions against Russia and Russian entities and individuals. “Economic Sanctions” refers to sanctions imposed by the U.S. government in response to Russia’s actions in Ukraine, as well as any sanctions imposed under state law. The EO directs state agencies to terminate grant agreements with, and to refrain from entering any new grant agreements with, individuals or entities that are Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 336
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

determined to be a target of Economic Sanctions. Accordingly, should the State determine Grantee is a target of Economic Sanctions or is conducting prohibited transactions with sanctioned individuals or entities, that shall be grounds for termination of this agreement. The State shall provide Grantee advance written notice of such termination, allowing Grantee at least 30 calendar days to provide a written response. Termination shall be at the sole discretion of the State.

20. Extension: The State Librarian or designee may extend the final deadline for good cause. The Grantee’s request for an extension of the grant period must be made in writing and received by the California State Library at least 30 days prior to the final deadline.

21. Failure to Perform: The grant being utilized by the Grantee is to benefit the California Library Literacy Services project. If the Grant Monitor determines the Grantee has not complied with this Agreement, the Grantee may forfeit the right to reimbursement of any grant funds not already paid by the California State Library, including, but not limited to, the ten percent (10%) withhold.

22. Federal and State Taxes: The State Library shall not:
a. Withhold Federal Insurance Contributions Act (FICA) payments from Grantee’s payments or make FICA payments on the Grantee’s behalf; or
b. Make Federal or State unemployment insurance contributions on Grantee’s behalf; or
c. Withhold Federal or State income taxes from Grantee’s payments Grantee shall pay all taxes required on payments made under this Agreement including applicable income taxes and FICA.

23. Force Majeure: Neither the California State Library nor the Grantee, its contractors, vendors, or subcontractors, if any, shall be responsible hereunder for any delay, default, or nonperformance of this Agreement, to the extent that such delay, default, or nonperformance is caused by an act of God, weather, accident, labor strike, fire, explosion, riot, war, rebellion, sabotage, flood, or other contingencies unforeseen by the California State Library or the Grantee, its contractors, vendors, or subcontractors, and beyond the reasonable control of such party.

24. Forfeit of Grant Funds and Repayment of Funds Improperly Expended: If grant funds are not expended, or have not been expended, in accordance with this Agreement, the State Librarian or designee, at his or her sole discretion, may take appropriate action under this Agreement, at law or in equity, including requiring the Grantee to forfeit the unexpended portion of the grant funds, including, but not limited to, the ten percent (10%) withhold, and/or to repay to the California State Library any funds improperly expended.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
337
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

25. Fringe Benefit Ineligibility: Grantee agrees that neither the Grantee nor its employees and contract personnel are eligible to participate in any employee pension, health benefit, vacation pay, sick pay or other fringe benefit plan of the State of California or the State Library.

26. Generally Accepted Accounting Principles: The Grantee is required to use Generally Accepted Accounting Principles in documenting all grant expenditures.

27. Grant Monitor: The Grant Monitor’s responsibilities include monitoring grant progress and reviewing and approving Grant Payment Requests and other documents delivered to the California State Library pursuant to this Agreement. The Grant Monitor may monitor Grantee performance to ensure Grantee expends grant funds appropriately and, in a manner, consistent with the terms and conditions contained herein. The Grant Monitor does not have the authority to approve any deviation from or revision to the Terms and Conditions (Exhibit A) or the Procedures and Requirements unless such authority is expressly stated in the Procedures and Requirements.

28. Grantee: the government or legal entity to which a grant is awarded, and which is accountable to the California State Library for the use of the funds provided.
a. The grantee will make reports to the State Librarian in such form and containing such information as may be required to ensure the proper used of funds consistent with the grantee’s application and award agreement. The grantee will keep such records and afford such access as the California State Library may find necessary to assure the correctness and verification of such reports.

29. Grantee Accountability: The Grantee is ultimately responsible and accountable for the manner in which the grant funds are utilized and accounted for and the way the grant is administered, even if the Grantee has contracted with another organization, public or private, to administer or operate its grant program. In the event an audit should determine that grant funds are owed to the California State Library, the Grantee is responsible for repayment of the funds to the California State Library.

30. Grantee Funds: It is mutually agreed that the Grantee is responsible for furnishing funds beyond the grant award that may be necessary to complete the project.

31. Independent Action: Grantee reserves the right to fulfill its obligations under this Agreement in an independent manner, at any location and at any time within the agreed-upon timeline. Grantee’s employees or contract personnel shall perform all services required by this Agreement, but their time need not be devoted solely to fulfilling obligations under this Agreement. Grantee shall furnish all equipment and materials used to meet its obligations and complete the Project. The State Library shall not provide Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 338
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

any personnel or other resources beyond the grant award and is not required to provide training in connection with this Agreement.

32. Indemnification: Grantee agrees to indemnify, defend and save harmless the State of California, the California State Library and its officers, employees, and agents, from any and all claims, losses, and liabilities accruing or resulting to any and all contractors, subcontractors, suppliers, laborers and any other person, firm or corporation furnishing or supplying work services, materials, or supplies in connection with the performance of this Agreement, and from any and all claims and losses accruing or resulting to any person, firm or corporation who may be injured or damaged by Grantee in the performance of this Agreement.

33. License to Use: The California State Library reserves a fully paid-up, royalty- free, nonexclusive, sub-licensable and irrevocable license to reproduce, publish, prepare derivative works, distribute or otherwise use, and to authorize third parties to use, any material received or maintained by Grantee in connection with this Agreement. This includes intellectual property, with or without third-party rights. All such usages will be for public library and State governmental purposes:

a. The copyright in any work developed under this grant, sub-grant, or contract under this grant or sub-grant; and
b. Any rights of copyright to which a Grantee, sub-grantee, or a contractor purchases ownership with grant support.

34. Limitation of Expenditure: Expenditure for all projects must conform to the grantee’s approved budget and with applicable State laws and regulations. The total amount paid by the California State Library to the Grantee under this agreement shall not exceed $39,570 and shall be expended/encumbered in the designated award period.

During the award period, the grantee may find that the awarded budget may need to be modified. Budget changes, requests for additional funds, or requests for reductions in award funding must be discussed with the assigned State Library Grant Monitor and a Grant Award Modification may be required to be submitted according to the instructions. Approval is by the State Librarian or their designee. Adjustments should be reported on the next financial report. Any adjustments in approved budgets must be documented and documentation retained in project accounts.

35. Lobbying: Grantee confirms that the grant funds will not be used for the purposes of lobbying or otherwise attempting to influence legislation, as those purposes are defined by the U.S. Internal Revenue Code of 1986.

36. Non-Discrimination Clause: During this grant period, the Grantee and the Grantee’s contractors, and subcontractors shall not unlawfully discriminate, Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 339
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

harass, or allow harassment against any employee or applicant for employment because of race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, age, sexual orientation, or military and veteran status. Grantee shall insure that the evaluation and treatment of contractors, employees and applicants for employment are free from such discrimination and harassment.

Additionally, Grantee, contractors, and subcontractors, if applicable, shall comply with the provisions of the Fair Employment and Housing Act (Gov.

Code §12900 et seq.), the regulations promulgated thereunder (Cal. Code Regs., tit. 2, §11000 et seq.), the provisions of Article 9.5, Chapter 1, Part 1, Division 3, Title 2 of the Government Code (Gov. Code §§ 11135-11139.5), and the regulations or standards adopted by the California State Library to implement such article.

Grantee shall permit access by representatives of the Department of Civil Rights and the California State Library upon reasonable notice at any time during the normal business hours, but in no case less than 24 hours’ notice, to such of its books, records, accounts, and all other sources of information and its facilities as said Department or the California State Library shall require ascertaining compliance with this clause. Grantee, and its contractors, and subcontractors shall give written notice of their obligations under this clause to labor organizations with which they have a collective bargaining or other agreement. (See Cal. Code Regs., tit. 2, §11105.) Grantee shall include the non-discrimination and compliance provisions of this clause in all contracts and subcontracts to perform work under the Agreement.

37. Notices: All notices and other communications in connection with this Agreement shall be in writing, and shall be considered delivered as follows:
a. Electronic Mail (E-mail): When sent by e-mail to the last e-mail address of the recipient known to the party giving notice. Notice is effective upon transmission.
b. DocuSign (e-signature platform): When sent via DocuSign a notification will be sent to the last e-mail address of the recipient known to the party giving notice. Notice is effective upon transmission.
c. Grants Management System: When sent via / uploaded to the California State Library’s Grants Management System a notification will be sent to the last e-mail address of the recipient known to the party giving notice. Notice is effective upon transmission. d. Personally: When delivered personally to the recipient’s physical address as stated in this Agreement.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
340
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

e. U.S. Mail: Five days after being deposited in the U.S. Mail, postage prepaid, and addressed to recipient’s address as stated in this Agreement.

38. Order of Precedence: The performance of this Agreement shall be conducted in accordance with the Terms and Conditions, Procedures and Requirements, Certificate of Compliance, Project Summary, Activities Timeline, and Budget, of this Agreement, or other combination of exhibits specified on the Grant Agreement Coversheet attached hereto (collectively referred to as “Terms”). Grantee’s California State Library- approved Application (Grantee’s Application) is hereby incorporated herein by this reference. In the event of conflict or inconsistency between the articles, exhibits, attachments, specifications or provisions that constitute this Agreement, the following order of precedence shall apply:
a. Grant Agreement Coversheet and any Amendments thereto b. Terms and Conditions
c. Procedures and Requirements
d. Certificate of Compliance
e. Project Summary
f. Grantee’s Application (including Budget and Activities Timeline) g. All other attachments hereto, including any that are incorporated by reference.

39. Payment:
a. The approved Budget, if applicable, is attached hereto and incorporated herein by this reference and states the maximum amount of allowable costs for each of the tasks identified in the Project Summary and Activity Timeline included in the project application. California State Library shall provide funding to the Grantee for only the work and tasks specified in the Grantee’s Application at only those costs specified in the Budget and incurred in the term of the Agreement.
b. The Grantee shall carry out the work described in the Work Plan or in the Grantee’s Application in accordance with the approved Budget and shall obtain the Grant Monitor’s written approval of any changes or modifications to the Work Plan, approved project as described in the Grantee’s Application, or the approved Budget prior to performing the changed work or incurring the changed cost. If the Grantee fails to obtain such prior written approval, the State Librarian or designee, at his or her sole discretion, may refuse to provide funds to pay for such work or costs.
c. The Grantee shall request funds in accordance with the funding schedule included in this agreement.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
341
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

d. Ten percent (10%) will be withheld from the Payment Request (if applicable) and paid at the end of the grant term, when all reports and conditions stipulated in this Agreement have been satisfactorily completed. Failure by the grantee to satisfactorily complete all reports and conditions stipulated in this Agreement may result in forfeiture of any such funds withheld.
e. Lodgings, Meals and Incidentals: Grantee’s eligible costs are limited to the amounts authorized in the California State Administrative Manual (see Exhibit C or contact the Grant Monitor for more information).
f. Payment will be made only to the Grantee.
g. Reimbursable expenses shall not be incurred unless and until the grantee receives a Notice to Proceed as described in the Procedures and Requirements.

40. Personal Jurisdiction: The Grantee consents to personal jurisdiction in the State of California for all proceedings concerning the validity and operation of this Agreement and the performance of the obligations imposed upon the parties. Native American Tribal grantees expressly waive tribal sovereign immunity as a defense to any and all proceedings concerning the validity and operation of this Agreement and the performance of the obligations imposed upon the parties.

41. Personnel Costs: Any personnel expenditures to be paid for with grant funds must be computed based on actual time spent on grant-related activities and on the actual salary or equivalent hourly wage the employee is paid for their regular job duties, including a proportionate share of any benefits to which the employee is entitled.

42. Pledge: This Agreement shall not be interpreted to create any pledge or any commitment by the State Library to make any other or further grants or contributions to Grantee, or any other person or entity in connection with the Project. It is mutually agreed that Grantee is responsible for furnishing funds beyond the grant award that may be necessary to complete outcomes or deliverables.

43. Privacy Protection: Both parties agree to protect the confidentiality of any non-public, personal information that may be contained in materials received or produced in connection with this Agreement, as required by Civil Code, section 1798, et. seq.

44. Prohibited Use: The expenditure under this program shall not be used to supplant Grantee efforts in other grant programs provided by the California State Library.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
342
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

45. Public Records Act: Material maintained or used by the California State Library is considered “public record” under the Public Records Act (PRA) at Government Code, sections 6250, et. seq. This includes the Interim and Final reports, and any other written communications between the parties.

Grantee agrees to ensure that all content contained in its written reports are appropriate for publication. Said material, along with all other reports, documentation and data collected during the term of the Agreement, will be subject to disclosure unless it qualifies for exemption under the PRA in whole or in part. Grantee agrees to alert the State Library as to a basis for exemption, if any exists.

46. Publicity Obligations: Grantee will notify the State Library of any promotional materials or publications resulting from the grant no later than five (5) days in advance of distribution, whether they are print, film, electronic, or in any other format or medium. Copies of all promotional materials will be provided to the State Library. Grantee will acknowledge the State Library’s support as noted above. Grantee agrees that the State Library may include information about this grant and its outcomes in its own annual reports, with specific reference to Grantee, and may distribute such information to third parties.

47. Records: Communications, grant related documents, data, original receipts, and invoices must be maintained by Grantee and shall be made available to the State Library upon request. Grantee agrees to maintain adequate grant program records and adequate financial records consistent with generally accepted accounting practices, and to retain all records for at least five (5) years after the end-of-term. The State Library may monitor or conduct an onsite evaluation of Grantee’s operation to ensure compliance with this Agreement, with reasonable advance notice.

48. Reduction of Waste: In the performance of this Agreement, Grantee shall take all reasonable steps to ensure that materials purchased or utilized in the course of the project are not wasted. Steps should include, but not be limited to: the use of used, reusable, or recyclable products; discretion in the amount of materials used; alternatives to disposal of materials consumed; and the practice of other waste reduction measures where feasible and appropriate.

49. Reimbursement Limitations: Under no circumstances shall the Grantee seek reimbursement pursuant to this Agreement for a cost or activity that has been or will be paid for through another funding source. The Grantee shall not seek reimbursement for any costs used to meet cost sharing or matching requirements of any other California State Library funded program.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
343
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

50. Reports and Claims: It is the responsibility of the grantee make the required reports and claims to the California State Library.
a. The grantee shall be responsible for submitting to the State Library Narrative Reports detailing progress and activities. The reports are due on the dates specified in the reporting schedule detailed in the Procedures and Requirements section.
b. The grantee shall be responsible for submitting to the State Library Financial Reports reflecting grantee expenditure activity. The reports are due on the dates specified in the reporting schedule detailed in the Procedures and Requirements section.
c. To obtain payment hereunder the grantee shall submit authorized claims provided by the State Library for that purpose, on each of the following mentioned dates for payment, and the California State Library agrees to reimburse the Library as soon thereafter as State fiscal procedures will permit.
d. The final 10% of the grant award (if applicable) is payable only upon approval of all final reports and receipt of claim form. Failure to provide timely reports is a serious breach of an award recipient’s administrative duty under the award.
e. Payment will be provided to cover the expenditures incurred by the grantee for the project in the following manner:
o $35,613 upon execution of the agreement and submission of claim by the grantee organization.
o A second payment will be made after the submission and approval of the first reports and receipt of claim form in the amount of $3,957.

51. Self-Dealing and Arm’s Length Transactions: All expenditures for which reimbursement pursuant to this Agreement is sought shall be the result of arm’s-length transactions and not the result of, or motivated by, self-dealing on the part of the Grantee or any employee or agent of the Grantee. For purposes of this provision, “arm’s-length transactions” are those in which both parties are on equal footing and fair market forces are at play, such as when multiple vendors are invited to compete for an entity’s business and the entity chooses the lowest of the resulting bids. “Self-dealing” is involved where an individual or entity is obligated to act as a trustee or fiduciary, as when handling public funds, and chooses to act in a manner that will benefit the individual or entity, directly or indirectly, to the detriment of, and in conflict with, the public purpose for which all grant monies are to be expended.

52. Severability: If any part of this Agreement is found to be unlawful or unenforceable, such provisions will be voided and severed from this Agreement, but the remainder of the provisions in the Agreement will remain in full force and effect.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 344
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

53. Site Visits: The Grantee shall allow the California State Library to access and conduct site visits, with reasonable notice, at which grant funds are expended and related work being performed at any time during the performance of the work and for up to ninety (90) days after completion of the work, or until all issues related to the grant project have been resolved.

A site visit may include, but not be limited to, monitoring the use of grant funds, provide technical assistance when needed, and to visit the State funded project.

54. Termination: The Agreement shall be subject to termination by the State Librarian or designee upon notice to the Grantee at least thirty (30) days prior to the effective date of termination. In the event this agreement is terminated, the Grantee shall deliver to the State Librarian copies of all reports, accounting, data, and materials prepared up to the date of termination. The State Librarian shall determine and pay the Grantee for necessary and appropriate expenditures and obligations up to the date of termination which have not been covered by prior installments previously paid to the Grantee. Upon such termination, the unused portion of the grant award must be returned to the California State Library within 45 days.

If funding has been advanced to the Grantee, any unobligated balances, as determined by the State Librarian, shall be returned to the State Library within 45 days of the notice of termination.

55. Timeline: Time is of the essence to this Agreement. It is mutually agreed between the parties that the grant application and the timeline included therein are part of the Agreement.

56. Unused Funds: At the end-of-term Grantee agrees to return any unexpended or unaccounted for funds to the State Library, or to submit a written request for an extension of the grant period. Funds will be considered unexpended or unaccounted if they were: (1) not used for their intended purpose, or (2) used inconsistent with the terms of this Agreement.

Funds will also be considered unaccounted for, and must be returned, if the proposal outcomes or deliverables are materially incomplete by the end-of- term or earlier termination, as determined by the State Library in its sole discretion.

57. Waiver of Rights: California State Library shall not be deemed to have waived any rights under this Agreement unless such waiver is given in writing and signed by California State Library. No delay or omission on the part of California State Library in exercising any rights shall operate as a waiver of such right or any other right. A waiver by California State Library of a provision of this Agreement shall not prejudice or constitute a waiver of California State Library’s right otherwise to demand strict compliance with Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 345
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

that provision or any other provision of this Agreement. No prior waiver by California State Library, nor any course of dealing between California State Library and Grantee, shall constitute a waiver of any of California State Library’s rights or of any of grantee’s obligations as to any future transactions. Whenever the consent of California State Library is required under this Agreement, the granting of such consent by California State Library in any instance shall not constitute continuing consent to subsequent instances where such consent is required and in all cases such consent may be granted or withheld in the sole discretion of California State Library.

58. Work Products: Grantee shall provide California State Library with copies of all final products identified in the Work Plan and Application. Grantee shall also provide the State Library with copies of all public education and advertising material produced pursuant to this Agreement.

59. Worker’s Compensation: The State of California will not provide Workers’ Compensation insurance for Grantee or Grantee’s employees or contract personnel. If Grantee hires employees to perform services required by this Agreement, Grantee shall provide Workers’ Compensation insurance for them. The Grantee is aware of Labor Code Section 3700, which requires every employer to be insured against liability for Workers’ Compensation or to undertake self-insurance in accordance with the Labor Code, and the Grantee agrees to comply with such provisions before commencing the performance of the work of this Agreement.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
346
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

EXHIBIT B: CERTIFICATION of COMPLIANCE FORM

1. AUTHORIZED REPRESENTATIVE: I certify that the authorized representative named below is the legally designated representative of the Grantee for this Grant Agreement and project and is authorized to receive and expend funds in order to administer this grant program.

2. I certify that all information provided to the California State Library for review in association with this award is correct and complete to the best of my knowledge, and as the authorized representative of the Grantee, I commit to the conditions of this award, and I have the legal authority to do so.

3. I certify that any or all other participants or contractors in the grant program have agreed to the terms of the application/grant award and have entered into an agreement(s) concerning the final disposition of equipment, facilities, and materials purchased for this program from the funds awarded for the activities and services described in the attached, as approved and/or as amended in the application by the California State Librarian.

4. The authorized representative, on behalf of the Grantee, certifies that the Grantee will comply with all applicable requirements of State and Federal laws, regulations, and policies governing this program, to include the requirements listed below in this Certification of Compliance Form.

5. The authorized representative, on behalf of the Grantee, hereby certifies to the California State Library, for an award of funds in the amount $39,570. This award will provide library services as set forth in the Project Application as approved and/or as amended by the California State Librarian.

6. STATEMENT OF COMPLIANCE: Grantee has, unless exempted, complied with the non-discrimination program requirements. (Gov. Code §12990 (a-f) and CCR, Title 2, Section 11102).

7. DRUG-FREE WORKPLACE REQUIREMENTS: Grantee will comply with the requirements of the Drug-Free Workplace Act of 1990 and will provide a drug-free workplace by taking the following actions:
a. Publish a statement notifying employees that unlawful manufacture, distribution, dispensation, possession or use of a controlled substance is prohibited and specifying actions to be taken against employees for violations.
b. Establish a Drug-Free Awareness Program to inform employees about:
1) the dangers of drug abuse in the workplace;
Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
347
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

2) the person's or organization's policy of maintaining a drug-free workplace;
3) any available counseling, rehabilitation and employee assistance programs; and,
4) penalties that may be imposed upon employees for drug abuse violations.
c. Every employee who works on the proposed Agreement will:
1) receive a copy of the company's drug-free workplace policy statement; and,
2) agree to abide by the terms of the company's statement as a condition of employment on the Agreement.

Failure to comply with these requirements may result in suspension of payments under the Agreement or termination of the Agreement or both and Grantee may be ineligible for award of any future State agreements if the department determines that any of the following has occurred: the Grantee has made false certification or violated the certification by failing to carry out the requirements as noted above. (Gov. Code § 8350 et. seq.)

8. CONFLICT OF INTEREST: Grantee needs to be aware of the following provisions regarding current or former state employees. If Grantee has any questions on the status of any person rendering services or involved with the Agreement, the California State Library must be contacted immediately for clarification.

Current State Employees (Pub. Contract Code § 10410):
a. No officer or employee shall engage in any employment, activity or enterprise from which the officer or employee receives
compensation or has a financial interest, and which is sponsored or funded by any state agency, unless the employment, activity or enterprise is required as a condition of regular state employment. b. No officer or employee shall contract on his or her own behalf as an independent contractor with any state agency to provide goods or services.

Former State Employees (Pub. Contract Code § 10411):
a. For the two-year period from the date he or she left state employment, no former state officer or employee may enter into a contract in which he or she engaged in any of the negotiations, transactions, planning, arrangements or any part of the decision- making process relevant to the contract while employed in any capacity by any state agency.
b. For the twelve-month period from the date he or she left state employment, no former state officer or employee may enter into a contract with any state agency if he or she was employed by that state agency in a policy-making position in the same general subject area as the proposed contract within the 12-month period prior to his or her leaving state service.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
348
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

If Grantee violates any provisions of above paragraphs, such action by Grantee shall render this Agreement void. (Pub. Contract Code § 10420).

Members of boards and commissions are exempt from this section if they do not receive payment other than payment of each meeting of the board or commission, payment for preparatory time and payment for per diem. (Pub.

Contract Code § 10430 (e)).

9. LABOR CODE/WORKERS' COMPENSATION: Grantee needs to be aware of the provisions which require every employer to be insured against liability for Worker's Compensation or to undertake self-insurance in accordance with the provisions, and Grantee affirms to comply with such provisions before commencing the performance of the work of this Agreement. (Labor Code § 3700).

10. AMERICANS WITH DISABILITIES ACT: Grantee assures the State that it complies with the Americans with Disabilities Act (ADA) of 1990, which prohibits discrimination on the basis of disability, as well as all applicable regulations and guidelines issued pursuant to the ADA. (42 U.S.C. 12101 et. seq.)

11. RESOLUTION: For awards totaling $350,000 or more, a county, city, district, or other local public body must provide the State with a copy of a resolution, order, motion, or ordinance of the local governing body which by law has authority to enter into an agreement, authorizing execution of the agreement.

12. PAYEE DATA RECORD FORM STD. 204: This form must be completed by all Grantees that are not another state agency or other governmental entity.

13. DRUG FREE WORKPLACE:
a. Continue to provide a drug-free workplace by complying with the requirements in 2 C.F.R. part 3186 (Requirements for Drug-Free Workplace (Financial Assistance)). In particular, the recipient must comply with drug- free workplace requirements in subpart B of 2 C.F.R. part 3186, which adopts the Government-wide
implementation (2 C.F.R. part 182) of sections 5152-5158 of the Drug- Free Workplace Act of 1988 (P. L. 100-690, Title V, Subtitle D; 41 U.S.C. §§ 701-707).
b. This includes but is not limited to: making a good faith effort, on a continuing basis, to maintain a drug-free workplace; publishing a drug-free workplace statement; establishing a drug-free awareness program for the employees; taking actions concerning employees who are convicted of violating drug statutes in the workplace.

14. ACCESSIBILITY: The organization receiving this award, as listed in the certification section below, and all program staff, will ensure all project materials will meet California accessibility standards.

15. NON-DISCRIMINATION: The organization receiving this award, as listed in the certification section below, and all program staff, agree to comply with all California non-discrimination laws.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 349
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

16. ACKNOWLEDGEMENT: The organization receiving this award, as listed in the certification section below, and all program staff, agree to comply with California State Library acknowledgement requirements.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
350
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

EXHIBIT C: CALIFORNIA LIBRARY LITERACY SERVICES

GUIDELINES

1. California Library Literacy Services programs shall comply with the requirements in Sections 18880-18883 of the California Education Code.

2. California Library Literacy Services programs shall train and recruit volunteers to serve as tutors. Volunteer tutors are the primary instructors for the program.

3. California Library Literacy Services programs shall seek local government and community resources and develop cooperative relations with other local literacy services providers.

4. California Library Literacy Services programs will provide a base level of local and private fiscal support to be established by the California State Library.

5. In response to an expressed and recognized need from the field for specific program requirements, the California State Library and related stakeholders created a framework and program essentials. The framework and essentials describe what constitutes an effective program:
a. California Library Literacy Services programs must use the Roles and Goals framework to implement and evaluate their literacy services. b. California Library Literacy Services programs’ staff must attend their regional Library Literacy Network Meetings.
c. Tutor training for volunteers should include, at a minimum, a program orientation, tutoring basics, and instruction on learner-driven services. d. California Library Literacy Services programs must align with the following program values:
i. California Library Literacy Services is library based; ii. California Library Literacy Services is a core library service; iii. California Library Literacy Services is learner-driven; iv. California Library Literacy Services is community-focused; v. California Library Literacy Services is volunteer-supported; vi. California Library Literacy Services staff is professionally engaged; and
vii. California Library Literacy Services supports families.

6. California Library Literacy Services Family Literacy programs (if applicable) shall provide services to prevent illiteracy through coordinated literacy and preliteracy services to families. Recruitment of parents not previously Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 351
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

included in public library literacy programs is a high priority. Family Literacy programs are implemented and evaluated using the Family Literacy Evaluation Framework.

Certification

ORGANIZATION
Name: Address (official and complete):

PROJECT COORDINATOR
Name:

Email: Phone:

GRANTTEE AUTHORIZED REPRESENTATIVE
Name: Title:

Email: Phone:

Signature: Date:

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 Wynne Langer
[email protected]
Burbank Public Library
818-238-5551
110 N. Glenoaks Blvd.

Burbank, CA 91502
9/29/2025
Library Services Director
[email protected]
Eric Lashley
In Process
ATTACHMENT 1
352
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

Authorized Representative Signature

ORGANIZATION
Name: Address (official and complete):

AUTHORIZED REPRESENTATIVE
Signature: Date:

Printed Name of Person Signing: Title:

STATE OF CALIFORNIA
Agency Name: California State Library Address: 900 N Street, Sacramento, CA 95814 Signature: Date:

Printed Name of Person Signing: Title: California State Librarian

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 9/27/2025
Greg Lucas
Library Services Director
9/29/2025
110 N. Glenoaks Blvd., Burbank, CA 91502
Eric Lashley
Burbank Public Library
In Process
ATTACHMENT 1
353
Burbank Public Library
California Library Literacy Services
2025-2026 CLLS25-11

15 September 2025

RE: Contractor and Grantee Compliance with Economic Sanctions Imposed in Response to Russia’s Actions in Ukraine

Dear Grantee,

You are receiving this notification because you currently have an active grant through the California State Library.

On March 4, 2022, Governor Gavin Newsom issued Executive Order N-6-22 (EO) regarding sanctions in response to Russian aggression in Ukraine. The EO is located at https://www.gov.ca.gov/wp-content/uploads/2022/03/3.4.22-Russia-Ukraine-Executive- Order.pdf.

The EO directs all agencies and departments that are subject to the Governor’s authority to take certain immediate steps, including notifying all contractors and grantees of their obligations to comply with existing economic sanctions imposed by the U.S. government in response to Russia's actions in Ukraine, as well as any sanctions imposed under state law.

This correspondence serves as a notice under the EO that as a contractor or grantee, compliance with the economic sanctions imposed in response to Russia’s actions in Ukraine is required, including with respect to, but not limited to, the federal executive orders identified in the EO and the sanctions identified on the U.S. Department of the Treasury website (https://home.treasury.gov/policy-issues/financial-sanctions/sanctions- programs-and-country-information/ukraine-russia-related-sanctions). Failure to comply may result in the termination of contracts or grants, as applicable.

Please note that for any agreements or grants valued at $5 million or more, a separate notification will be sent outlining additional requirements specified under the EO.

Annly Roman
California State Library
900 N Street
Sacramento, CA 95814

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1
354

CA LIBRARY LITERACY AND ENGLISH ACQUISITION SERVICES

FINANCIAL CLAIM
1st PAYMENT

CERTIFICATION
I hereby certify under penalty of perjury: that I am the duly authorized representative of the claimant herein; that this claim is in all respects true, correct and in accordance with law and the terms of the agreement; and that payment has not previously been received for the amount claimed herein.

By
(Signature of the Authorized Representative)

(Print Name) (Title)
*Legal payee name must match the payee’s federal tax return. Warrant will be made payable to payee name. Payee discrepancies in name and/or address may cause delay in payment. If you need to change payee name and/or address, please contact Fiscal Services at [email protected].

State of California, State Library Fiscal Office
ENY: 2025 ITEM NO: 6120-213-0001, Chapter 4, Statutes of 2025 PURCHASING AUTHORITY NUMBER: CSL-6120 REPORTING STRUCTURE: 61202000 COA: 5432000 PROGRAM #: 5312
FAIN: LS or N/A
By Date
(State Library Representative)
Grant Award #: CLLS-25-11 Date:

Invoice #: CLLS-25-11-01 PO #: 8243
Payee Name: Burbank Public Library
(Legal name of authorized agency to receive, disburse and account for funds*) Complete Address:

Street Address, City, State, Zip Code (Warrant will be mailed to this address) Amount Claimed: $35,613 Type of Payment:
(Payable Upon Execution of Agreement) ☒ PROGRESS
Grantee Name: Burbank Public Library ☐ FINAL
(Name on Award Letter and Agreement) ☐ IN FULL
Project Title: California Library Literacy Services ☐ AUGMENT For Period From: upon execution to end of grant period
Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 110 N. Glenoaks Blvd., Burbank, CA 91502
9/29/2025
Eric Lashley Library Services Director
In Process
ATTACHMENT 1
355
STATE OF CALIFORNIA – DEPARTMENT OF FINANCE

PAYEE DATA RECORD
(Required when receiving payment from the State of California in lieu of IRS W-9 or W-7) STD 204 (Rev. 03/2021)
Section 1 – Payee Information
NAME (This is required. Do not leave this line blank. Must match the payee’s federal tax return) BUSINESS NAME, DBA NAME or DISREGARDED SINGLE MEMBER LLC NAME (If different from above) MAILING ADDRESS (number, street, apt. or suite no.) (See instructions on Page 2)

CITY, STATE, ZIP CODE E-MAIL ADDRESS
Section 2 – Entity Type
Check one (1) box only that matches the entity type of the Payee listed in Section 1 above. (See instructions on page 2) CORPORATION (see instructions on page 2)☐ SOLE PROPRIETOR / INDIVIDUAL ☐ MEDICAL (e.g., dentistry, chiropractic, etc.)☐ SINGLE MEMBER LLC Disregarded Entity owned by an individual ☐ PARTNERSHIP
☐ ESTATE OR TRUST
☐ LEGAL (e.g., attorney services)
☐ EXEMPT (e.g., nonprofit)
☐ ALL OTHERS
Section 3 – Tax Identification Number
Enter your Tax Identification Number (TIN) in the appropriate box. The TIN must match the name given in Section 1 of this form. Do not provide more than one (1) TIN.

The TIN is a 9-digit number. Note: Payment will not be processed without a TIN. •
•
•
•
•
•
For Individuals, enter SSN.

If you are a Resident Alien, and you do not have and are not eligible to get an SSN, enter your ITIN.

Grantor Trusts (such as a Revocable Living Trust while the grantors are alive) may not have a separate FEIN. Those trusts must enter the individual grantor’s SSN.

For Sole Proprietor or Single Member LLC (disregarded entity), in which the sole member is an individual, enter SSN (ITIN if applicable) or FEIN (FTB prefers SSN).

For Single Member LLC (disregarded entity), in which the s ole member is a business entity, enter the owner entity’s FEIN. Do not use the disregarded entity’s FEIN.

For all other entities including LLC that is taxed as a corporation or partnership, estates/trusts (with FEINs), enter the entity’s FEIN.

Social Security Number (SSN) or
Individual Tax Identification Number (ITIN)
___ ___ ___ -___ ___ - ___ ___ ___ ___
OR
Federal Employer Identification Number
(FEIN)
___ ___ - ___ ___ ___ ___ ___ __
_ ___
Section 4 – Payee Residency Status (See instructions)

☐ CALIFORNIA RESIDENT – Qualified to do business in California or maintains a permanent place of business in California. ☐ CALIFORNIA NONRESIDENT – Payments to nonresidents for services may be subject to state income tax withholding. ☐No services
performed in California
☐Copy of Franchis
e Tax Board waiver of state withholding is attached.

Section 5 – Certification
I hereby certify under penalty of perjury that the information provided on this document is true and correct.

Should my residency status change, I will promptly notify the state agency below.

NAME OF AUTHORIZED PAYEE REPRESENTATIVE TITLE E-MAIL ADDRESS SIGN

ATURE DATE TELEP
HONE (include area code)
Section 6 – Paying State Agency
Please return completed form to:

STATE AGENCY/DEPARTMENT OFFICE UNIT /SECTION
MAIL

ING ADDRESS FAX TELE
PHONE (include area code)

CITY STAT E ZIP CODE E-MAI L ADDRESS
Print Form
Reset Form
Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 CA
916-603-7157
Sacramento
Ca. State Library
[email protected]
900 N Street
Admin/Accounting
95814
In Process
ATTACHMENT 1
356

STATE OF CALIFORNIA – DEPARTMENT OF FINANCE

PAYEE DATA RECORD
(Required when receiving payment from the State of California in lieu of IRS W-9 or W-7) STD 204 (Rev. 03/2021)

GENERAL INSTRUCTIONS
Type or print the information on the Payee Data Record, STD 204 form. Sign, date, and return to the state agency/department office address shown in Section 6.

Prompt return of this fully completed form will prevent delays when processing payments.

Information provided in this form will be used by California state agencies/departments to prepare Information Returns (Form1099).

NOTE: Completion of this form is optional for Government entities, i.e. federal, state, local, and special districts.

A completed Payee Data Record, STD 204 form, is required for all payees (non-governmental entities or individuals) entering into a transaction that may lead to a payment from the state. Each state agency requires a completed, signed, and dated STD 204 on file; therefore, it is possible for you to receive this form from multiple state agencies with which you do business.

Payees who do not wish to complete the STD 204 may elect not to do business with the state. If the payee does not complete the STD 204 and the required payee data is not otherwise provided, payment may be reduced for federal and state backup withholding. Amounts reported on Information Returns (Form 1099) are in accordance with the Internal Revenue Code (IRC) and the California Revenue and Taxation Code (R&TC).

Section 1 – Payee Information
Name – Enter the name that appears on the payee's federal tax return. The name provided shall be the tax liable party and is subjec t to IRS TIN matching (when applicable).
• Sole Proprietor/Individual/Revocable Trusts – enter the name shown on your federal tax return. • Single M
ember Limited Liability Companies (LLCs) that is disregarded as an entity separate from its owner for federal tax purposes - enter the name of the i
ndividual or business entity that is tax liable for the business in section 1. Enter the DBA, LLC name, trade, or fictitious name under Business Nam e. • Note: for the Stat
e of California tax purposes, a Single Member LLC is not disregarded from its owner, even if they may be disregarded at the Federal level. • Partnerships, Estates/Trusts, or Corporations – enter the entity name as shown on the entity’s federal tax return. The name provided in Section 1 must match to the TIN provided in section 3. Enter any DBA, trade, or fictitious business names under Business Name.

Business Name – Enter the business name, DBA name, trade or fictitious name, or disregarded LLC name.

Mailing Address – The mailing address is the address where the payee will receive information returns. Use form STD 205, Payee Data Record Supplement to provide a remittance address if different from the mailing address for information returns, or make subsequent changes to the remittance address.

Section 2 – Entity Type
If the Payee in Section 1 is a(n)… THEN Select the Box for… Individual ● Sole Proprietorship ● Grantor (Revocable Living) Trust disregarded for federal tax purposes Sole Proprietor/Individual Limited Liability Company (LLC) owned by an individual and is disregarded for federal tax purposes Single Member LLC-owned by an individual Partnerships ● Limited Liability Partnerships (LLP) ● and, LLC treated as a Partnership Partnerships Estate ● Trust (other than disregarded Grantor Trust) Estate or Trust Corporation that is medical in nature (e.g., medical and healthcare services, physician care, nursery care, dentistry, etc. ● LLC that is to be taxed like a Corporation and is medical in nature Corporation-Medical
Corporation that is legal in nature (e.g. , services of attorneys, arbitrators, notary publics involving legal or law related matters, etc.) ● LLC that is to be taxed like a Corporation and is legal in nature Corporation-Legal
Corporation that qualifies for an Exempt status, including 501(c) 3 and domestic non-profit corporations. Corporation-Exempt Corporation that does not meet the qualifications of any of the other corporation types listed above ● LLC that is to be taxed as a Corporation and does not meet any of the other corporation types listed above Corporation-All Other
Section 3 – Tax Identification Number
The State of California requires that all parties entering into business transactions that may lead to payment(s) from the st ate provide their Taxpayer Identification Number (TIN). The TIN is required by R&TC sections 18646 and 18661 to facilitate tax com pliance enforcement activities and preparation of Form 1099 and other information returns as required by the IRC section 6109(a) and R&TC section 18662 and its regulations.

Section 4 – Payee Residency Status
Are you a California resident or nonresident?
• A corporation will be defined as a "resident" if it has a permanent place of business in California or is qualified through the Secretary of State to do business in California.
• A partnership is considered a resident partnership if it has a permanent place of business in California. • An estate i
s a resident if the decedent was a California resident at time of death. • A trus
t is a resident if at least one trustee is a California resident. o For i
ndividuals and sole proprietors, the term "resident" includes every individual who is in California for other than a temporary or transitory purpose an d any
individual domiciled in California who is absent for a temporary or transitory purpose. Generally, an individual who comes to California for a purpose that wi
ll extend over a long or indefinite period will be considered a resident. However, an individual who comes to perform a particular contract of short dur
ation will be considered a nonresident.

For i
nformation on Nonresident Withholding, contact the Franchise Tax Board at the numbers listed below:

Withhol
ding Services and Compliance Section: 1-888-792-4900 E-mail address: [email protected] For hea
ring impaired with TDD, call: 1-800-822-6268 Website: www.ftb.c a.gov
Section 5 – Certification
Provide the name, title, email address, signature, and telephone number of individual completing this form and date completed. In the event that a SSN or ITIN is provided, the individual identified as the tax liable party must certify the form. Note: the signee may differ from the tax liable party in this situation if the signe e can provide a power of attorney documented for the individual.

Section 6 – Paying State Agency
This section must be completed by the state agency/department requesting the STD 204.

Privacy Statement
Section 7(b) of the Privacy Act of 1974 (Public Law 93-579) requires that any federal, state, or local governmental agency, which requests an individual to disclose their social security account number, shall inform that individual whether that disclosure is mandatory or voluntary, by which statutory or other authority such number is solicited, and what uses will be made of it. It is mandatory to furnish the information requested. Federal law requires that payment for which the requested information is not provided is subject to federal backup withholding and state law imposes noncompliance penalties of up to $20,000. You have the right to access records containing your personal information, such as your SSN. To exercise that right, please contact the business services unit or the accounts payable unit of the state agency(ies) with which you transact that business.

All questions should be referred to the requesting state agency listed on the bottom front of this form.

Docusign Envelope ID: ECF8723C-0E6E-4102-9345-852950079640 In Process
ATTACHMENT 1 357
1 STAFF REPORT
DATE: January 13, 2026
TO: Justin Hess, City Manager
FROM: Eric Lashley, Library Services Director
By: Cindy Yee Akuin, Senior Administrative Analyst
SUBJECT: Acceptance of a Donation to the Library Services Department in the Amount of $50,000 from the Friends of the Burbank Public Library to Support Early Childhood Learning and Library of Things Collection and Authorization to Amend the Fiscal Year 2025-2026 Adopted Budget

RECOMMENDATION
Accept a donation from Friends of the Burbank Public Library in the amount of $50,000, authorize the Library Services Director or his or her designee to take all actions necessary to receive such funds , and amend the Fiscal Year (FY) 2025-26 Budget as specified to receive and appropriate these funds.

BACKGROUND
The Friends of the Burbank Public Library (the Friends) is a nonprofit organization established in 1980 for the purpose of providing supplementary funds to support programs and services at Burbank Public Library (Department) and to increase public awareness of the Library’s services. The Friends have supported the Department’s year- round programming activities as well as provided funding for many new projects and initiatives. The friends are governed by a Board of Directors (Board).

The Friends have been the recipient of two generous contributions to support Library programs. The donors and the Friends Board have designated the use of these funds as follows:
• $40,000 for early childhood learning
• $10,000 to initiate a “Library of Things” collection

LIBRARY

SERVICES
Consent Calendar
Item #12
358
2 DISCUSSION
Under both the Burbank Municipal Code § 2-4- 110 and the City’s Administrative Procedure VI-12, donations valued at $5,000 or more must be formally accepted by the City Council (Council) at a regularly scheduled meeting. This agenda item serves as that formal acceptance and authorizes City staff to receive such funds and amend the budget in accordance with Burbank Charter §1005.

S
taff have evaluated community needs and have recommended the following allocation of funds to support programs desired by the public, enhance current offerings, and supplement resources in a fiscally responsible way:

E
arly Childhood Activities
AWE Early Literacy Stations ( $27,000): AWE Learning stations are all in one computer workstations that provides over 250 educational titles for digital learning. The platform is designed for ages two to eight years old and focuses on early literacy skills development and school readiness. The Department would like to purchase six new workstations to replace old workstations that are now out of service contract. These have been in high demand at each library location.

Enhancing Children’s Rooms at all Library Branches ($8, 000): The purchase of new learning toys and manipulatives for the Children’s Rooms at all three library branches will support learning, creativity, and emotional development. Library staff have researched and selected age -appropriate toys that focus on fine and gross motor development, problem-solving skills, and imaginative play. Including these in the Children’s area will encourage family engagement and cooperative play amongst users. 1,000 Books Before Kindergarten Program ($5,000): Since launching in 2019, the Department’s 1,000 Books Before Kindergarten program has encouraged parents and caregivers to build a strong foundation for language, literacy, and cognitive development during the critical early years of development. Research shows that sharing books, conversations, and songs with young children builds language skills, contributes to healthy development, facilitates important skills for school success , and helps foster a love for reading. The program continues to grow w ith approximately 150 new families participating each year. The Department would like to enhance this program through additional funds for marketing and incentives for p articipants who reach reading milestones.

Li
brary of Things - Loanable Collection
Library of Things ( $10,000): A Library of Things is a concept that has gained popularity amongst libraries across the country. A Library of Things collection can include tools, kitchen equipment, household items, games, technology, and other useful objects. The goal of a Library of Things collection is to make resources more accessible, reduce waste, 359
3 and encourage sharing amongst a community. This is an often -requested service as indicated in community surveys and comment cards. The User Experience Division has collected data regarding potential items, policies, and procedures. The Library would like to initiate a new collection with Library of Things for patrons with the generous funding source.

ENVIRONMENTAL REVIEW
This activity involves the receipt of a monetary donation that is not related to any specific project, and has no potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment .

As such, this is not a “project” subject to the requirements of the California Environmental Quality Act (CEQA) 14 Cal. Code Regs § 15378.

FISCAL IMPACT
Staff is requesting Council authority to accept the one-time donation of $50,000 from the Friends and amend the FY 2025-26 Adopted Budget by appropriating funds from revenue account number 001.LB 000.45000.1024.00000 (General Fund, Library Services, Donations, Friends of the Library) to the following expenditure accounts as follows:

Amount Account Purpose
Early Childhood Learning Activities
$27,000 001.LB01A.62170 (General
Fund, Administration, Private
Contractual Services)
AWE Early Literacy Stations
Note: Funds will be budgeted in the Internal Service Fund 537 (Computer Equipment Replacement Fund) for replacement of the workstations in future years. $8,000 001.LB01A.62300 (General
Fund, Administration, Special
Department Supplies)
Manipulatives/toys for
Children’s Area at all 3 library
locations
$5,000 001.LB01A.62300 (General
Fund, Administration, Special
Department Supplies)
Supplies for 1000 Books
Before Kindergarten Program
Enhancing Library Collection – Library of Things
$10,000 001.LB02A.62425.1004
(General Fund, Public
Services, Library Resource
Materials, Loanable
Collection)
Library Materials: Loanable
Collection

CONCLUSION
Accepting the donation will allow the Department to enhance available services and resources to Library patrons. The donation augments the Department’s ability be 360
4 responsive to community needs and enhance Library programs . Staff recommends that the Council accept the donation to the Department in the amount of $50, 000 from the Friends and amend the FY 2025-2026 budget by appropriating funds.

AT

TACHMENT
None.
361
1 STAFF REPORT
DATE: January 13, 2026
TO: Justin Hess, City Manager
FROM: Patrick Prescott, Community Development Director
BY: David Kriske, Assistant Community Development Director SUBJECT: Approval of Bikeway License Agreement with the Metropolitan Transportation Authority, Construction and Maintenance Agreement with Southern California Regional Rail Authority, and Use Agreement with Los Angeles County Flood Control District for the San Fern ando Bikeway Project

RECOMMENDATION
Approve the following agreements related to permitting and construction of the San Fernando Bikeway Project, with reasonable changes in form and substance approved by the City Attorney’s Office, and authorize the Community Development Director, as the City Manager’s designee, to execute such Agreements and any necessary amendments thereto:
a. Bikeway License Agreement with the Metropolitan Transportation Authority b. Construction and Maintenance Agreement with the Southern California Regional Rail Authority
c. Use Agreement with Los Angeles County Flood Control District

BACKGROUND
The San Fernando Bikeway Project (Project) is a 2.1-mile Class I bicycle path located along San Fernando Boulevard, Victory Place, and the Burbank Western Channel between the northern City Limits and the Downtown Burbank Metrolink Station. The Project would provide one of three completely separated, off-street bike paths planned as part of the Citywide Complete Our Streets Plan and Bicycle Master Pla n. These bike paths serve as the backbone to the City’s “8 -to-80” fully protected bike network , where riders of all ages (from age 8 to 80) and abilities are able to travel with minimal conflicts

COMMUNITY

DEVELOPMENT
Consent Calendar
Item #13
362
2 network by extending a 12- mile regional bike path from Sylmar, south through the cities of San Fernando and Los Angeles to Burbank. Further, the Project also completes the final gap of the related Chandler Bikeway Extension, which is also currently in the design phase. A map of the proposed Project alignment, along with other related facilities, is attached as Attachment 4.

In 2007, the City received a Metro Call for Projects grant which secured $6,172,836 in federal funds to construct the Project, along with a local match of $1,543,209 funded with Transportation Development Impact Fees. Staff conducted preliminary design of the project between 2010 and 2012, and then began final design documents in early 2014.

A majority of the project corridor lies within the Metro/Metrolink railroad right of way along San Fernando Boulevard and Victory Place, where the bike path and related landscaping are planned to be constructed between the City street and the existing rail line. This area was part of the construction zone for Caltrans’ Interstate 5 North High Occupancy Vehicle/ Empire Interchange project, and due to the delays caused by that project, design of the bikeway design was considerably delayed until 2021. In that intervening time, staff secured an extension of the grant funds from the Federal Highways Administration and Caltrans and removed a portion of the project alignment that was disturbed by the Interstate 5 project. In 2023, the City received $3,000,000 in additional state grant funding sponsored by then-Assembly Member Friedman to enhance the railroad right of way landscaping adjacent to the San Fernando Bikeway and remediate portions of the larger railroad right of way that was damaged by the Interstate 5 North HOV / Empire Interchange project. In 2025, staff finalized design plans for the bikeway project and the related landscaping project and is currently preparing the project for construction in 2026.

DISCUSSION
The San Fernando Bikeway takes advantage of transportation and flood control corridors owned by other governmental agencies to provide a dedicated, off -street alignment through the City that does not rely on City streets. As such, several agreements with these agencies are needed to allow the City to construct and operate the bikeway in these adjacent facilities. Similar agreements have been executed for other bikeways in the City, including the Chandler Bikeway and Burbank Channel Bikeway. Different agreements are needed depending on the ownership of the right of way.

Bikeway License Agreement with Metropolitan Transportation Authority (Metro) Most of the project will be located on rail corridor property owned by Metro. A Bikeway License Agreement (Attachment 1) is required to allow the bikeway to be constructed and maintained by the City in Metro right of way . The major terms of the proposed Bikeway License Agreement include:
with vehicles. When complete, the Project will close a critical gap in the regional bikeway 363
3 Bikeway License Agreement Terms
Use Agreement Annual Fee $0
Authorized Activities City shall construct and maintain a bikeway and pedestrian walkway, including lighting, signage,
striping, landscaping, grading, retaining wall, and
fencing.

Project Costs City bears all costs for the Project.

Maintenance City shall maintain the project in a “first class condition” in order to keep the bikeway in good
order and condition to Metro’s satisfaction,
including keeping bikeway and landscaping free of
weeds, litter, graffiti, and all landscaping watered,
fed, and pruned.

Term Month-to-Month until cancelled by Metro.

Termination Metro has the right to terminate the Agreement with 30 days’ notice, based on its sole determination
that the property is required for another
transportation-related purpose. City may terminate
the agreement with 30 days’ notice.

Removal of Improvements Upon termination of the Agreement, City is responsible for surrendering, relocating or
removing the bikeway and restoring the property to
a state and condition satisfactory to Metro.

Indemnification City shall indemnify Metro for claims related to the CIty’s acts or omissions in connection with, or the
presence or performance of activities on the
licensed property area, unless such claims are
caused by Metro’s negligence or willful
misconduct.

Construction and Maintenance Agreement with Southern California Regional Rail Authority (Metrolink)
In addition to the Bikeway License Agreement (above), a Construction and Maintenance Agreement with Metrolink (Attachment 2) is necessary because the Metro property is also adjacent to active railroad tracks operated by Metrolink. The purpose of this agreement is to cover both construction activities that occur near the tracks as well as ongoing maintenance of the bikeway facility. The major terms of this agreement include:

Construction and Maintenance Agreement Terms
Agreement One-time Fees
(Estimated)
$277,200 for Metrolink construction management
$250,800 for Railroad Flagging costs
Authorized Activites City is authorized to construct the project in land that is used by Metrolink to operate its rail service,
subject to all permitting conditions imposed by the
Agreement and in accordance with the project
plans as approved by Metrolink.
364
4 Project Costs City to pay Metrolink for any project management or flagging costs required to construct the project.

Maintenance Metrolink shall continue to maintain all railroad facilities adjacent to the project, and to maintain a
new fencing for the bikeway located on the
Hollywood Way railroad overpass.

Term For all periods of time that the project
improvements are present.

Termination Both parties may mutually terminate the
agreement. Metrolink may terminate if insufficient
funding exists to complete its construction
management or flagging requirements. Agreement
automatically terminates if project improvements
are removed.

Indemnification Each party will indemnify the other for claims arising out of each party’s own intentional,
reckless, or negligent acts or omissions in
connection with that party’s work or obligations
under the Agreement.

Use Agreement with Los Angeles County Flood Control District (District) The southern portion of the project will be located on property owned by the District. A Use Agreement (Attachment 3) is required for this segment which will allow the City to build and operate the bikeway along the Burbank Western Flood Control Channel. This agreement is very similar to the one executed for the nearby Burbank Channel Bikeway.

The major terms of the proposed Use Agreement include:

Use Agreement Terms
Use Agreement Annual Fee $0
Authorized Activities City shall construct, operate, maintain, and use the Project improvements, but shall ensure the
District’s operation of the flood control channel is
not affected. District maintains the right of access
to the improvements and flood control channel.

Project Costs City bears all costs for the Project.

Maintenance City shall keep, inspect, and maintain area in a safe, clean, and orderly condition. City shall ensure
graffiti is removed promptly, and will be responsible
for encampment abatement as authorized by law .

District reserves the right to temporarily restrict
public access to the Project area for maintenance
activities in and around the channel.

Term 50 years
Termination District has the right to terminate with: 90 days’ notice for new flood control project; 60 days’ notice
for breaches to the agreement or changes in state
365
5 or federal laws that place additional regulatory
burdens on District; and/or immediate notice for
cases involving emergencies. City can terminate
for any reason with 60 days’ notice.

Removal of Improvements Upon termination of the Use Agreement, City shall be responsible for removing the improvements and
restoring the property, unless District allows
improvements to remain.

Indemnification Each party will indemnify the other for claims arising out of each party’ s construction and
operation of the improvements, unless the claim is
due to the other party’s willful misconduct or sole
negligence.

S
taff recommends the Council approve the proposed agreements relating to permitting and construction of the San Fernando Bikeway Project, subject to reasonable changes as may be negotiated in form or substance approved by the City Attorney’s Office. These agreements are needed to permit the City to construct and maintain the bikeway in right of way owned by these other jurisdictions. Once approved, staff can proceed to seek approval from Caltrans to authorize grant funds for the construction phase of the project, which will allow the City to advertise the project for construction. C onstruction of the project is expected to begin in late 2026 and be completed by early 2028.

ENVIRONMENTAL REVIEW
The San Fernando Bikeway Project was found to be categorically exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15304 (Minor Alterations to Land) because the project involves the creation of bicycle lanes within existing rights-of-way. Notice of Exemption was posted by the Los Angeles Registrar-Recorder/County Clerk on January 22, 2014.

FISCAL IMPACT
The Use Agreement with the District and Bikeway License Agreement with Metro does not require that any fees be paid for use of the property; however, the City will assume maintenance obligations for the Project which are estimated to be about $120,000 annually, based on proportional and historic costs from the Burbank Channel Bikeway .

Approving the Construction and Maintenance Agreement with Metrolink includes an obligation that the City will be required to reimburse Metrolink for any construction support costs needed to construct the bikeway, which are currently estimated to be $528,000.

Most project construction costs will be offset by the $5.641 million grant funds allocated to construction, with the remaining local match funded with local Transportation Development Impact Fees. F unding to pay for these construction support costs is available in project account 127.CD33A.70002.0000.19056 (Public Improvements, Transportation, Street Improvements, San Fernando Bikeway). 366
6 CONCLUSION
The San Fernando Bikeway Project provides an important link in the buildout of the City’s Bicycle Master Plan and Complete Streets Plan to create a backbone of fully protected, Class I separated bike paths. Approval of these agreements are needed to allow the project to be permitted and constructed in property owned by other public agencies.

ATTACHMENTS
Attachment 1 – Draft Bikeway License Agreement with Metropolitan Transportation Authority
Attachment 2 – Draft Construction and Maintenance Agreement with Southern California Regional Rail Authority
Attachment 3 – Draft Use Agreement with Los Angeles County Flood Control District Attachment 4 – Rendering and Proposed Cross Section
367

AD
File: RVAL….

BIKEWAY

LICENSE AGREEMENT

BETWEEN

LOS ANGELES COUNTY

METROPOLITAN TRANSPORTATION AUTHORITY

AND

CITY OF BURBANK
Bikeway License
ATTACHMENT 1-1
368

LACMTA i City of Burbank
Bikeway License Agreement RVAL…..; 11/13/2024

File: RVAL……

BIKEWAY LICENSE AGREEMENT

This LICENSE AGREEMENT ("Agreement") is made and entered into as of _________________________________, by and between the LOS ANGELES COUNTY METROPOLITAN TRANSPORTATION AUTHORITY , a public agency existing under the authority of the laws of the State of California (“MTA” / “Metro”), and CITY OF BURBANK, a municipal corporation (“Licensee"), upon and in consideration of the agreements, covenants, terms and conditions below:

PART I - BASIC LICENSE PROVISIONS

1. Description of License Property:

The City of Burbank plans to construct a 2.1 mile-long Class-I bikeway in segments along the SCRRA/Metrolink Antelope Valley Line generally starting from the Burbank Airport North Metrolink Station to just north of the Downtown Burbank Metrolink Station. This License Agreement consists generally of two segments within the Metro right of way as follows:

Segment 1
Vacant Metro property approximately 35 feet wide (width varies) adjacent to San Fernado Boulevard and Victory Place along the SCRRA/Metrolink Antelope Valley Line starting at the Burbank Airport North Metrolink Station (including a portion of the bridge over Hollywood Way) and ending at the southern boundary of Empire Center (just north of the Burbank Animal Shelter).

Approximate Area: 324,130 Square Feet (7.4 Acres) +/-

Segment 2
Vacant Metro property approximately 25 feet wide (width varies) along the SCRRA/Metrolink Antelope Valley Line starting at North Varney Street at the terminus with the Metro right of way (and north of the Downtown Burbank Metrolink Station), and then south approximately 300 feet.

Approximate Area: 4,200 Square Feet (0.1 Acres) +/-
(§1.1)

2. Use of License Property:

Construction and maintenance of a bikeway and pedestrian walkway, including lighting, signage, striping, landscaping, grading, retaining wall, and fencing. ( §1.1, §10)

ATTACHMENT 1-2
369

LACMTA ii City of Burbank
Bikeway License Agreement RVAL…..; 11/13/2024

3. Commencement Date:

TBD (§1.2)

4. Term:

The term is month-to-month from the date hereof, until canceled by MTA as provided in Section 1.2 of the General License Provisions License on 30 days’ notice. ( §1.2)

5. License Fees: None (§2.1)

6. Insurance Amount: The provisions regarding the Scope, Limits and the like for insurance requirements are shown in Exhibit “B,” of the General License Provisions. (§18)

7. Notices, demands, and communications shall be delivered to the MTA, as follows:

Los Angeles County Metropolitan Transportation Authority One Gateway Plaza, 18th Floor
Los Angeles, CA 90012-2952
Attn: Craig Justesen, Deputy Executive Officer – Real Estate & Right of Way [email protected] | (213) 922-7051
Contact: Aaron Demirci, Manager – Real Property Management [email protected] | (213) 922-2427 (§26.1)

8. Notices, demands, and communications shall be delivered to the Licensee, as follows:

City of Burbank
Attn: PUBLIC WORKS DIRECTOR
275 East Olive Avenue
Burbank, CA 91502
(818) 238-3915 (§26.1)

9. Facility (hereinafter referred to as "Bikeway"):

A bicycle path and pedestrian walkway, trash receptacles, appurtenant improvements, drainage facilities, irrigation system, landscaping materials, lighting, signage, striping, recycled water service, and fencing. (§1.1)

The License Agreement consists of the foregoing Basic License Provisions and the General License Provisions, set forth in Attachment II, which is incorporated into and made part of this Agreement.

ATTACHMENT 1-3
370

LACMTA iii City of Burbank
Bikeway License Agreement RVAL…..; 11/13/2024

[This section intentionally left blank. Signature page follows.] IN WITNESS WHEREOF, the parties have caused this Agreement to be executed by their duly authorized representatives as of the date first written above.

MTA:

LOS ANGELES COUNTY METROPOLITAN
TRANSPORTATION AUTHORITY APPROVED AS TO FORM:

By: __________________________________ By: ________________________ Name: Craig Justesen _______________________ Title: Deputy Executive Officer – County Counsel
Real Estate & Right of Way
Date: _________________________ Date: ______________________

Recommended for Approval:

By: __________________________________
Name:

Title:

LICENSEE:

CITY OF BURBANK APPROVED AS TO FORM:
a California municipal corporation By: __________________________ By: _____________________________ __________________________ City Attorney
Name: _________________________
Its: City Manager (or designee) Date: ______________________

ATTEST
By: _______________________
Name: ____________________
City Clerk
ATTACHMENT 1-4
371

LACMTA iv City of Burbank
Bikeway License Agreement RVAL…..; 11/13/2024

ATTACHMENT II

INDEX TO BIKEWAY LICENSE AGREEMENT - PART II

Section Page

1. GRANT OF LICENSE/TERM ............................................................................................... 1

2. PAYMENTS ........................................................................................................................... 1

3. TAXES .................................................................................................................................... 1

4. DESIGN AND CONSTRUCTION ........................................................................................ 1

5. CONTRACTORS; APPROVAL AND INSURANCE .......................................................... 2

6. COMMUNITY CONCERNS ................................................................................................. 3

7. REIMBURSEMENT .............................................................................................................. 3

8. LIENS ..................................................................................................................................... 3

9. LANDSCAPING .................................................................................................................... 3

10. FENCING AND GATES ........................................................................................................ 3

11. MAINTENANCE AND REPAIR .......................................................................................... 3

12. USE ......................................................................................................................................... 4

13. ABANDONMENT ................................................................................................................. 4

14. BREACH ................................................................................................................................ 5

15. SURRENDER ......................................................................................................................... 5

16. INDEMNIFICATION............................................................................................................. 5

17. ASSUMPTION OF RISK AND WAIVER ............................................................................ 5

18. INSURANCE .......................................................................................................................... 6

19. TESTS AND INSPECTIONS................................................................................................. 6

20. HAZARDOUS/TOXIC MATERIALS USE AND INDEMNITY ......................................... 6

21. UNDERGROUND STORAGE TANKS ................................................................................ 7

22. SUBORDINATE RIGHTS ..................................................................................................... 7

23. COMPLIANCE WITH LAWS ............................................................................................... 7

24. CONDEMNATION ................................................................................................................ 8

25. MARKERS ............................................................................................................................. 8

26. GENERAL PROVISIONS ..................................................................................................... 8

Exhibits:
“A” License Property
“B” Insurance Requirements
“C” Permitted Hazardous Materials
“D” Additional Provisions
“E” Track Allocation / Work Permit Process
ATTACHMENT 1-5
372

LACMTA 1 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

PART II - GENERAL LICENSE PROVISIONS

1. GRANT OF LICENSE/TERM

1.1 Grant of License. MTA hereby grants a non-exclusive license to Licensee in, on, over, under, across and along the real property of MTA in the location shown in the diagram attached hereto as Exhibit "A" and described in Item 1 of the Basic License Provisions (the "License Property"), for construction, installation, operation, alteration, maintenance, reconstruction and/or removal of the Bikeway described in Item 8 of the Basic License Provisions, and any usual, necessary and related appurtenances thereto (the "Bikeway"), for the purposes described in Item 2 of the Basic License Provisions, together with rights for access and entry onto the License Property as necessary or convenient for the use of the Bikeway. In connection with this grant of license, Licensee, its council members, officers, directors, affiliates, employees, agents, customers, visitors, invitees, licensees and contractors (collectively, "Licensee's Parties") subject to the provisions hereof, may have reasonable rights of entry and access onto adjoining real property of MTA if necessary for the construction, operation and maintenance of the Bikeway or the License Property, but only after Licensee has received the prior written approval of the MTA for such entry and access. Right of access onto adjoining real property of MTA does not extend to the public, which Licensee shall take all reasonable methods to exclude from such adjoining property of MTA. The License Property, adjoining real property of MTA and personal property of MTA located thereon shall hereinafter collectively be referred to as "MTA Property".

1.2 Term of Agreement. The term of this Agreement shall commence on the "Commencement Date" specified in Item 3 of the Basic License Provisions. This Agreement shall continue in full force and effect on a month-to-month basis until terminated by either party delivering thirty (30) days' prior written notice to the other party, provided Licensee returns the License Property in accordance with Section 15 of this Agreement. The decision by MTA to terminate this Agreement will be based upon its determination, in its sole, reasonable judgment, that it then may require possession of the License Property for other transportation-related purposes.

The term of this Agreement as provided above is referred to as the "Term".

1.3 Condition of Premises. Licensee acknowledges that it has inspected and accepts the License Property in its present condition as suitable for the use for which this Agreement is granted. Execution of this Agreement by Licensee shall be conclusive to establish that the License Property is in good and satisfactory condition as of the Commencement Date.

2. PAYMENTS

None.

3. TAXES

None.

4. DESIGN AND CONSTRUCTION

4.1 Submittal of Plans. Prior to commencement of any construction, reconstruction, installation, restoration, alteration, repair, replacement or removal (hereinafter, "Work") on the License Property, Licensee shall submit work plans, including, without limitation, the irrigation plans and the specific types of trees and landscape contemplated in the design, to MTA for review and approval. Licensee will consult with MTA during the design phase to ensure MTA's approval and to coordinate project concerns. Any such Work must be carried out pursuant to work plans approved in writing by MTA. If there are existing tenants on the License Property, Licensee will work with the tenants and, if at all possible, will prepare work plans compatible with the existing tenants.

4.2 Contents of Workplans. The MTA will approve only low maintenance trees and plants, including non-deciduous trees and shrubs which provide minimal root disruption to the surface and which require minimal trimming. No landscape materials will be planted in the proximity of any existing billboards which, even when fully mature, would obstruct any visibility of the billboard from adjacent vehicular roadways. Licensee will also indicate in the work plans that it had contacted Dig-Alert and considered any underground utilities in its design and construction plans.

ATTACHMENT 1-6
373

LACMTA 2 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

4.3 Performance of Work. Any Work performed or caused to be performed by Licensee on the Bikeway or the License Property shall be performed (a) at Licensee's sole cost and expense; (b) in accordance with any and all applicable laws, rules and regulations (including the MTA's rules and regulations), building codes and ordinances; and (c) in a manner which is (i) equal to or greater than the then applicable standards of the industry for such work, and (ii) satisfactory to MTA. In addition, Licensee shall provide MTA at least ten (10) calendar days' written notice prior to commencement of any Work on the License Property or the Bikeway, except in cases of emergency, in which event Licensee shall notify MTA's representative personally or by phone, as outlined in Section 11 hereof, prior to commencing any Work.

4.4 Prior Notification for Work and Request for Protective Services. Prior to commencing any Work which is conducted entirely within the License Property, Licensee shall notify MTA in writing, at least ten (10) business days in advance of the date Licensee would like to commence such Work. In such notice, Licensee shall specify:
(i) the type of work to be performed and its location; (ii) the date(s) the work is scheduled to be performed, (iii) the name, contact person and telephone number of the contact person for each contractor or Licensee department planning to access the MTA Property to conduct the work.

4.5 Soil Handling Procedures. Only Clean Soil (defined below) may be brought upon, used and/or spread on the MTA Property by Licensee in conjunction with Licensee’s construction or maintenance of the Bikeway. Any soil currently existing on the MTA Property may not be spread on the property unless and until it is characterized as Clean Soil to the reasonable satisfaction of MTA. The terms used in this Section shall have the following meanings:
(a) “Clean Soil”: Soil that is free from Hazardous Materials.

(b) “Import Soil”: Soil which did not originate from the MTA Property.

(c) “Hazardous Materials”: As defined in Section 20 of this Agreement.

(d) “Soil”: Soil, dirt, soil amendments, topsoil, soil conditioners, fertilizers, back fill mix and any other soil mixture.

Licensee shall not bring upon or use any Import Soil on MTA Property in conjunction with the Work provided under this Agreement, unless the following conditions have been met: (i) the Import Soil does not contain rubbish, debris, or rocks greater than six (6) inches in dimension; (ii) the Import Soil is Clean Soil; and (iii) prior to putting the Import Soil on the MTA Property, Licensee provides documentation to MTA’s reasonable satisfaction that the requirements (i) and (ii) above have been met.

4.6 As-Built Drawings. Within ninety (90) days after the substantial completion of the construction and installation of the Bikeway, Licensee shall deliver to MTA, for MTA's review and approval, two (2) full sets of as-built drawings for the Bikeway (the "As-Built Drawings"), which shall be developed, altered and/or changed so as to meet the requirements of MTA. At a minimum, however, such As-Built Drawings shall: (i) be substantially of the form of the workplans which were approved in writing by MTA, (ii) include all changes to the workplans which were approved in writing by MTA; (iii) show all improvements and construction performed by Licensee on the License Property; (iv) clearly indicate and label the area of the License Property as of the date that construction and installation of the Bikeway was substantially complete; and (v) show, to scale, on all plan view and cross section drawings, the north and south boundaries of the License Property with respect to the north and south extent of the Bikeway. To the extent that the As- Built Drawings indicate or show that the Bikeway has not been constructed pursuant to the construction plans and specifications approved by MTA, Licensee shall, at the request of MTA, rebuild, reconstruct and/or reinstall the Bikeway, at Licensee's sole cost and expense, so that the Bikeway will be constructed, located and installed in accordance with the approved construction plans and specifications and the approved changes thereto. Failure to provide As-Built Drawings to the MTA as set forth herein shall be deemed a material breach of this Agreement.

5. CONTRACTORS; APPROVAL AND INSURANCE

5.1 Approval. Any contractors of Licensee (Licensees' Parties) performing Work on the Bikeway or the License Property shall first be approved in writing by MTA. MTA reserves the right, throughout the Term of this Agreement, to refuse entry to the License Property to any of Licensee’s Parties, if MTA has cause to do so. Licensee agrees to refuse entry onto the License Property to any of Licensee’s Parties rejected by MTA in accordance with the provisions of this Section.

ATTACHMENT 1-7
374

LACMTA 3 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

5.2 Insurance. Licensee shall cause any of Licensee's which (i) may be involved with such Work, or (ii) may, for any reason, need to enter onto the License Property, to obtain and maintain in full force and effect during the Term of this Agreement, or throughout the term of such Work (as applicable), insurance, as required by MTA, in the amounts and coverages specified on, and issued by insurance companies as described on, Exhibit "B". MTA reserves the right, throughout the Term of this Agreement, to review and change the amount and type of insurance coverage it requires in connection with this Agreement or the Work to be performed on the Bikeway or the License Property.

6. COMMUNITY CONCERNS

Licensee shall be responsible for addressing any community concerns and questions relating to the Bikeway, and any Work performed on License Property including, without limitation, termination of existing leases, ongoing maintenance of the License Property and the removal of the Bikeway at the termination of this Agreement, as provided in Section 15.

7. REIMBURSEMENT

Licensee agrees to reimburse MTA for all reasonable costs and expenses incurred by them in connection with any work on, or maintenance of, the License Property or the Bikeway, including, but not limited to, costs incurred by MTA in: (i) furnishing any materials or performing any labor, (ii) reviewing Licensee's construction plans and specifications, and/or any changes thereto, (iii) inspecting any work of Licensee or Licensee’s Parties, (iv) furnishing of those watchmen, flagmen and inspectors as MTA deems necessary, and (v) furnishing other items or performing other acts as MTA in its sole discretion deems necessary to monitor or aid in compliance with this Agreement. Licensee shall reimburse MTA for any such cost or expense within 60 days upon receipt of a bill or an invoice therefor.

8. LIENS

Licensee will fully and promptly pay for all materials joined or affixed to the Bikeway or MTA Property, and fully and promptly pay all persons who perform labor upon said Bikeway or MTA Property. Licensee shall not suffer or permit to be filed or enforced against the MTA Property or the Bikeway, or any part thereof, any mechanics', materialmen's, contractors', or subcontractors' liens or stop notices arising from, or any claim for damage growing out of, any testing, investigation, maintenance or Work, or out of any other claim or demand of any kind. Licensee shall pay or cause to be paid all such liens, claims or demands, including sums due with respect to stop notices, together with attorney's fees incurred by MTA with respect thereto, within ten (10) business days after notice thereof and shall indemnify, hold harmless and defend MTA from all obligations and claims made against MTA for the above described work, including attorney's fees. Licensee shall furnish evidence of payment upon request of MTA. Licensee may contest any lien, claim or demand by furnishing a statutory lien bond or equivalent with respect to stop notices to MTA in compliance with applicable California law. If Licensee does not discharge any mechanic's lien or stop notice for works performed for Licensee, MTA shall have the right to discharge same (including by paying the claimant) and Licensee shall reimburse MTA for the cost of such discharge within ten (10) business days after billing. MTA reserves the right at any time to post and maintain on the MTA Property such notices as may be necessary to protect MTA against liability for all such liens and claims.

9. LANDSCAPING

MTA shall have the right to review and approve landscape plans prior to installation of the landscape materials, as outlined in Section 4, including any modifications made to the landscaping throughout the term of this License.

10. FENCING AND GATES. Not Applicable

11. MAINTENANCE AND REPAIR

11.1 General Maintenance Responsibilities. Licensee, at Licensee's sole expense, shall maintain the License Property and the Bikeway in a first-class condition during the Term of this Agreement and shall be responsible for all incremental costs related to development of the Bikeway, and maintenance of the License Property and the Bikeway as necessary to keep the License Property and the Bikeway in good order and condition, to MTA's satisfaction.

Licensee's maintenance responsibilities shall include, but not be limited to, keeping the Bikeway and all other facilities and improvements of Licensee on the License Property weed, graffiti and litter-free to the satisfaction of MTA. In addition, Licensee shall ensure that (i) all landscaping which is a part of the Bikeway be adequately watered, fed and pruned, so as to ATTACHMENT 1-8
375

LACMTA 4 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

be maintained in a healthy condition; (ii) any and all signs required by MTA as part of the Bikeway be maintained in a clean, readable condition, and (iii) all drainage facilities constructed to accommodate the Bikeway be maintained to allow for free flow of water. Licensee's maintenance obligations are further described in Exhibit “D”, attached hereto.

11.2 Irrigation. Licensee shall pay for all costs to irrigate the Bikeway and the costs for associated utilities, including, without limitation, recycled and/or potable water.

11.3 Maintenance of Barrier Fencing. Not Applicable

11.4 Immediate Repair. If any portion of the MTA Property, including improvements or fixtures, suffers damage by reason of the access to or use of the License Property by Licensee or Licensee's Parties, including but not limited to damage arising from vandalism (including graffiti), accident, or damage arising from any tests or investigations conducted upon the License Property, Licensee shall, at its own cost and expense, repair all such damage and restore the MTA Property to as good a condition as before such cause of damage occurred. Repair of damage shall include, without limitation, regrading and resurfacing of any holes, ditches, indentations, mounds or other inclines created by any excavation by Licensee or Licensee's Parties. If Licensee fails to maintain the License Property to MTA's satisfaction, MTA may, but is not obligated to, maintain and clean up the License Property and Licensee shall immediately reimburse the applicable party for its costs.

11.5 Overhead and Underground Installations. License shall ensure that Licensee or Licensee's Parties protect from damage all underground and aboveground installations and improvements, including pipelines, fiber optic cables, overhead wire lines and billboards which are located on MTA Property and which may be impacted by construction, maintenance and/or use of the Bikeway. Licensee shall call Underground Service Alert (Dig-Alert) prior to any underground probe or excavation within the MTA Property. In addition, Licensee shall coordinate all work so as to not adversely hinder access to these installations and improvements by the owners.

11.6 Access for Normal Maintenance Work. Normal maintenance work which is conducted entirely within the License Property and the Barrier Fencing may be performed by Licensee or Licensee’s parties without written notice to MTA, provided that Licensee and Licensee’s Parties performing such maintenance work have previously received MTA's written approval to access the License Property for such purposes. Prior to commencing such normal maintenance work, however, the party performing such work is to provide MTA with at least forty-eight (48) hours’ advance notice by phone, identifying the time, duration and location of said work.

11.7 Access for Emergency Work. In cases where Licensee reasonably determines that emergency work is necessary, Licensee shall use its best efforts to contact MTA's representative personally or by phone prior to commencing such work. During any emergency work, Licensee shall comply with all requests and requirements of MTA staff or contractors responding to the emergency.

Call for all emergencies:

(323) 563-5022
Rail Operations Control Center Floor Manager

Call for signal emergencies and grade crossing problems:

(323) 563-5095
Expo Line Control Rail Operations

12. USE

The License Property and the Bikeway shall be used only for the purposes specified in Item 2 of the Basic License Provisions and for such lawful purposes as may be directly incidental thereto. No change shall be made by Licensee in the use of the License Property or to the Bikeway without MTA's prior review and written approval. In no event can the License Property be used for park or recreational purposes.

13. ABANDONMENT

Should Licensee at anytime abandon the use of the Bikeway or the License Property, or any part thereof, or fail at any time for a continuous period of ninety (90) days to use the same for the purposes contemplated ATTACHMENT 1-9
376

LACMTA 5 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

herein, then this Agreement shall terminate to the extent of the portion so abandoned or discontinued, and in addition to any other rights or remedies, MTA shall immediately be entitled to exclusive possession and ownership of the portion so abandoned or discontinued, without the encumbrance of this Agreement.

14. BREACH

Should Licensee breach, or fail to keep, observe or perform any agreement, covenant, term or condition on its part herein contained, then, in addition to any other available rights and remedies, MTA at its option may:

(a) perform any necessary or appropriate corrective work at Licensee's expense, which Licensee agrees to pay to MTA upon demand, or

(b) with or without written notice or demand, immediately terminate this Agreement and at any time thereafter, recover possession of the License Property or any part thereof, and expel and remove therefrom Licensee and any other person occupying the License Property by lawful means, and again repossess and enjoy the License Property and the Bikeway, without prejudice to any of the remedies that MTA may have under this Agreement, at law or equity by reason of Licensee's default or of such termination.

15. SURRENDER

As a condition to termination of this Agreement for any reason or on the expiration of this Agreement, unless otherwise agreed to by MTA in writing to leave in place any part of the Bikeway, Licensee, at its own cost and expense, shall (i) relocate the landscaping and improvements, or remove the Bikeway, as determined by the MTA in its sole discretion; and (ii) restore the MTA Property to a state and condition satisfactory to MTA. Should Licensee fail to comply with the requirements of the preceding sentence, MTA may at its option perform the same at Licensee's expense, which costs Licensee agrees to pay to MTA on demand. Notwithstanding anything herein to the contrary, MTA may, in its sole discretion, request Licensee to leave all or a portion of the Bikeway in place on the License Property, in which case, it would elect to assume title and ownership of said Bikeway. No termination hereof shall release Licensee from any liability or obligation hereunder, resulting from any acts, omissions or events happening prior to the date the Bikeway is removed, and the MTA Property is restored.

16. INDEMNIFICATION

Licensee, on behalf of itself and its successors and assigns, agrees to indemnify, defend (by counsel satisfactory to MTA), and hold harmless MTA and its subsidiaries, officers, directors, employees, agents, invitees, licensees, successors and assigns (individually and collectively, "Indemnitees"), to the maximum extent allowed by law, from and against all loss, liability, claims, demands, suits, liens, claims of lien, damages, costs and expenses (including, without limitation, any fines, penalties, judgments, and litigation expenses), that are incurred by or asserted against Indemnitees arising out of or connected in any manner with (i) the acts or omissions to act of the Licensee, or its officers, directors, affiliates, Licensee's Parties or anyone employed by or for whose acts Licensee is liable (collectively, "Personnel") or invitees of Licensee, in connection with the MTA Property or arising from the presence upon or performance of activities by Licensee or its Personnel with on the MTA Property, (ii) bodily injury to or death of any person (excluding employees of Indemnitees) or damage to or loss of use of property resulting from such acts or omissions of Licensee or its Personnel, or (iii) non-performance or breach by Licensee or its Personnel of any term or condition of this Agreement.

The foregoing indemnity shall be effective regardless of any negligence (whether active, passive, derivative, joint, concurring or comparative) on the part of Indemnitees, unless caused solely by the gross negligence or willful misconduct of Indemnitees; shall survive termination of this Agreement, and is in addition to any other rights or remedies which Indemnitees may have under the law or under this Agreement. Upon request of MTA, Licensee shall provide insurance coverage, as provided in Section 18, for possible claims or losses covered by the indemnification and defense provisions of this Agreement.

17. ASSUMPTION OF RISK AND WAIVER

To the maximum extent allowed by law, Licensee assumes any and all risk of loss, damage or injury of any kind during the term of this license to the improvements which Licensee has constructed onto the MTA Property or any person on such property. Licensee's assumption of risk shall include, without limitation, loss or damage caused by:
(i) defects in any structure or improvement on the MTA Property, (ii) accident or fire or other casualty on the Bikeway, (iii) and the operations of any construction, maintenance or repair company validly operating on the Bikeway, (iv) soil ATTACHMENT 1-10
377

LACMTA 6 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

conditions on the Bikeway, or (v) any response by MTA, or any of the Indemnitees with respect to any event resulting from the foregoing Items (i) through (iv). The term "MTA" as used in this section shall include: (i) any transit or rail-related company validly operating upon or over MTA's tracks or other property, and (ii) any other persons or companies employed, retained or engaged by MTA. Licensee, on behalf of itself and its Personnel (as defined in Section 16), and to the extent permitted by law, its invitees, as a material part of the consideration for this Agreement, hereby waives all claims and demands against MTA for any such loss, damage or injury of Licensee and/or its Personnel.

A general release does not extend to claims which the creditor does not know or suspect to exist in his favor at the time of executing the release, which if known by him must have materially affected his settlement with the debtor.

The provisions of this section shall survive the termination of this Agreement.

18. INSURANCE

Licensee, at its sole cost and expense, shall obtain and maintain in full force and effect during the Term of this Agreement insurance as required by MTA in the amounts and coverages specified and issued by insurance companies as described on Exhibit "B". MTA reserve the right, throughout the Term of this Agreement, to review and upon giving 60 days' notice to Licensee, to change the amount and type of insurance coverage it requires in connection with this Agreement or any work to be performed on the License Property. Prior to (i) entering the License Property or (ii) performing any Work or maintenance on the License Property, Licensee shall furnish MTA with insurance endorsements or certificates evidencing the existence, amounts and coverages of the insurance required to be maintained hereunder. As a public entity, Licensee may satisfy this requirement through the use of commercial insurance, self insurance, risk pooling or risk retention, or any combination thereof at Licensee's option. MTA shall not be liable for the payment of any premiums or assessments for insurance required to be maintained by Licensee under this Agreement.

19. TESTS AND INSPECTIONS

MTA shall have the right at any time to inspect the License Property and the Bikeway so as to monitor compliance with this Agreement. If, in MTA's sole judgment, any installation on, or use or condition of the License Property may have an adverse effect on the MTA Property, adjacent property (whether or not owned by MTA) or MTA operations, MTA shall be permitted to conduct any tests or assessments, including but not limited to environmental assessments, of, on or about the License Property, as it determines to be necessary or useful to evaluate the condition of the License Property. Licensee shall cooperate with MTA in any tests or inspections deemed necessary by MTA. Licensee shall pay or reimburse MTA, as appropriate, for all reasonable costs and expenses incurred due to tests, inspections or any necessary corrective work and inspections thereafter.

20. HAZARDOUS/TOXIC MATERIALS USE AND INDEMNITY

Licensee shall operate and maintain the License Property in compliance with all, and shall not cause or permit the License Property to be in violation of any federal, state or local environmental, health and/or safety-related laws, regulations, standards, decisions of the courts, permits or permit conditions, currently existing or as amended or adopted in the future which are or become applicable to Licensee or the License Property ("Environmental Laws") while Licensee operates and maintains the property. Except for Hazardous Materials expressly approved by MTA in writing as shown on Exhibit “C”, Licensee shall not cause or permit, or allow any of Licensee's Parties to cause or permit, any Hazardous Materials to be brought upon, stored, used, generated, treated or disposed of on or about the MTA Property.

Any Hazardous Materials on the site shall be stored, used, generated and disposed of in accordance with all applicable Environmental Laws. As used herein, "Hazardous Materials" means any chemical, substance or material which is now or becomes in the future listed, defined or regulated in any manner by any Environmental Law based upon, directly or indirectly, its properties or effects. Licensee will not be responsible for any condition existing prior to the commencement of this License.

Licensee shall indemnify, defend (by counsel acceptable to MTA) and hold harmless the Indemnities (as defined in Section 16) from and against all loss, liability, claim, damage, cost or expense (including without limitation, any fines, penalties, judgments, litigation expenses, attorneys' fees, and consulting, engineering, and construction fees and expenses) incurred by Indemnitees as a result of (a) Licensee's breach of any prohibition or provision of this section, or (b) any release of Hazardous Materials upon or from the Bikeway or the License Property or contamination of the MTA Property or adjacent property (i) which occurs due to the use and occupancy of the Bikeway or the MTA Property by Licensee or Licensee's Parties, or (ii) which is made worse due to the act or failure to act of Licensee or Licensee's Parties.

ATTACHMENT 1-11
378

LACMTA 7 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

The foregoing indemnity shall be effective except to the extent any liability is caused by the active negligence or willful misconduct of Licensee or unless Licensee is fully indemnified by any other lessee and/or licensee (unrelated to this License); shall survive termination of this License; and is in addition to any other rights or remedies that Licensee may have under the law or under this License.

In addition, in the event of any release on or contamination of the License Property by Licensee or Licensee’s Parties, Licensee, at its sole expense, shall promptly take all actions necessary to clean up the affected property (including the MTA Property and all affected adjacent property -- whether or not owned by MTA) and to return the affected property to the condition existing prior to such release or contamination, to the satisfaction of MTA and any governmental authorities having jurisdiction thereover.

21. UNDERGROUND STORAGE TANKS

NEITHER LICENSEE NOR LICENSEE'S PARTIES SHALL INSTALL OR USE ANY

UNDERGROUND STORAGE TANKS ON THE LICENSE PROPERTY UNLESS SPECIFICALLY APPROVED IN ADVANCE IN WRITING BY MTA, WHICH APPROVAL MAY BE WITHHELD IN MTA'S SOLE DISCRETION.

22. SUBORDINATE RIGHTS

This Agreement is subject and subordinate to the prior and continuing right and obligation of MTA, its successors and assigns, to use the MTA Property or any portion thereof in the exercise of its powers and in the performance of its duties, including those as a public transportation body. Accordingly, there is reserved and retained unto MTA, its successors, assigns and permittees, the right to construct, reconstruct, operate, maintain, use and/or relocate existing and future rail tracks, facilities and appurtenances and existing and future transportation, communication, and other facilities and appurtenances in, upon, over, under, across and along the MTA Property or any portion thereof, and in connection therewith the right to grant and convey to others, rights and interests to the MTA Property or any portion thereof.

This Agreement is subject to all licenses, leases, easements, reservations, restrictions, conditions, covenants, encumbrances, liens, claims and other matters of title ("title exceptions") which may affect the Property now or hereafter, and this Agreement is executed and delivered by MTA without any warranty of title, express or implied, and the words "grant' or "convey' as used herein shall not be construed as a warranty of title or as a covenant against the existence of any such title exceptions.

In the event MTA is made aware of any intent by its permittees to perform any of the above- referenced activities, MTA agrees to request said permittees to promptly advise and fully inform Licensee with respect to said intentions.

Neither MTA, nor any Indemnitees, shall have any liability or obligation with respect to any acts or omissions of any of the beneficiaries of the above-referenced title exceptions. MTA, its successors, assigns and permittees shall, at all times, have the right to enter upon and use the License Property in common with Licensee, provided that such entry and use does not materially and adversely affect Licensee's long term use of said MTA Property.

The beneficiaries of the title exceptions and any other business operating on or possessing rights to use MTA Property, including the owners of any advertising signs located on said Property, are referred to herein as “Businesses”.

Licensee agrees to pay any and all costs or expenses resulting from, or arising out of, construction of the Bikeway or related to Licensee’s use and occupancy of the License Property, including all costs and expenses resulting from any Relocation Negotiations with any Business, the termination of such Business’ right to use and occupy the MTA Property, and any relocation of any Business resulting therefrom.

23. COMPLIANCE WITH LAWS

Licensee shall comply with all applicable federal, state and local laws, regulations, rules and orders in its work on, or maintenance, inspection, testing or use of, the Bikeway and the MTA Property and shall furnish satisfactory evidence of such compliance promptly upon request of MTA. MTA may enter the License Property to inspect the Bikeway at any time, upon provision of reasonable notice of inspection to Licensee. Licensee shall obtain all required permits or licenses required by any governmental authority for its use of the License Property and the Bikeway, at its sole cost and expense.

ATTACHMENT 1-12
379

LACMTA 8 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

24. CONDEMNATION

In the event all or any portion of the License Property shall be taken or condemned for another public use (including conveyance by deed in lieu of or in settlement of condemnation proceedings), Licensee assigns to MTA all compensation (if any) arising out of such taking or condemnation awarded to Licensee.

25. MARKERS

Intentionally omitted.

26. GENERAL PROVISIONS

26.1 Notices. All notices and demands which either party is required to or desires to give to the other shall be made in writing by personal delivery, by express courier service or by certified mail postage prepaid, and addressed to such party at its address set forth in the Basic License Provisions. Either party may change its address for the receipt of notice by giving written notice thereof to the other party in the manner herein provided. Notices shall be effective only upon receipt by the party to whom notice or demand is given.

26.2 Non exclusive License. The license granted herein is not exclusive and MTA specifically reserves the right to grant other licenses within the License Property.

26.3 Governing Law. This Agreement shall be governed by the laws of the State of California.

26.4 Severability. If any term, covenant, condition or provision of this Agreement, or the application thereof to any person or circumstance, shall to any extent be held by a court of competent jurisdiction to be invalid, void or unenforceable, the remainder of the terms, covenants, conditions, or provisions of this Agreement, or the application thereof to any person or circumstance, shall remain in full force and effect and shall in no way be affected, impaired or invalidated thereby.

26.5 Interest on Past-due Obligations. Not Applicable

26.6 Captions. The Captions included in this Agreement are for convenience only and in no way define, limit, or otherwise describe the scope or intent of this Agreement or any provision hereof, or in any way affect the interpretation of this Agreement.

26.7 Survival of Obligations. All obligations of Licensee hereunder not fully performed as of the expiration or earlier termination of the Term of this Agreement shall survive the expiration or earlier termination of this Agreement, including without limitation, all obligations concerning the condition of the MTA Property and the Bikeway.

26.8 Waiver of Covenants or Conditions. The waiver by one party of the performance of any covenant or condition under this Agreement shall not invalidate this Agreement nor shall it be considered a waiver by it of any other covenant or condition under this Agreement.

26.9 Amendment. This Agreement may be amended at any time by the written agreement of MTA and Licensee. All amendments, changes, revisions, and discharges of this Agreement in whole or in part, and from time to time, shall be binding upon the parties despite any lack of legal consideration, so long as the same shall be in writing and executed by the parties hereto.

26.10 Assignment. This Agreement and the license granted herein are personal to the Licensee. Licensee shall not assign or transfer (whether voluntary or involuntary) this Agreement in whole or in part, or permit any other person or entity to use the rights or privileges hereby conveyed, without the prior written consent of MTA, which may be withheld in MTA's sole and absolute discretion, and any attempted act in violation of the foregoing shall be void and without effect and give MTA the right to immediately terminate this Agreement.

26.11 Attorneys' Fees. A

26.12 Nondiscrimination. Licensee certifies and agrees that all persons employed thereby and/or the affiliates, subsidiaries, or holding companies thereof and any contractors retained thereby with respect to the ATTACHMENT 1-13
380

LACMTA 9 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

License Property are and shall be treated equally without regard to or because of race, religion, ancestry, national origin, or sex, and in compliance with all federal and state laws prohibiting discrimination in employment, including but not limited to the Civil Rights Act of 1964; the Unruh Civil Rights Act; the Cartwright Act; and the California Fair Employment Practices Act.

26.13 Further Acts. Licensee agrees to perform any further acts and to execute and deliver in recordable form any documents which may be reasonably necessary to carry out the provisions of this Agreement, including, at MTA's sole discretion, the relocation of the Bikeway and the license granted hereby.

26.14 Relocation. Licensee hereby expressly recognizes and agrees that the Premises are subject to public projects and programs which may be implemented by MTA or other public agencies, and that Licensee’s use of the Premises under this License is an interim use. Accordingly, Licensee further expressly acknowledges and agrees that in the event MTA terminates this License and requires Licensee to vacate the Premises for such a project or program, Licensee is not entitled to receive any relocation assistance, moving expenses, goodwill or other payments under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, as amended, 42 U.S.C. §4601 et seq. and/or the California Relocation Assistance Law, as amended, California Government Code §7260 et seq, as a result of such termination and vacation of the Premises.

26.15 Time of Essence. Time is of the essence.

26.16 No Recording. Licensee shall not record or permit to be recorded in the official records of the county where the License Property is located any memorandum of this Agreement or any other document giving notice of the existence of this Agreement or the license granted hereby.

26.17 Revocable License. Licensee agrees that notwithstanding the improvements made by Licensee to the License Property or other sums expended by Licensee in furtherance of this Agreement, the license granted herein is revocable by MTA in accordance with the terms of this Agreement.

26.18 Entire Agreement; Amendments. This Agreement and the Exhibits hereto constitute the entire agreement between the Parties with respect to the subject matter hereof and supersede all prior verbal or written agreements and understandings between the Parties with respect to the items set forth herein. This Agreement may be amended at any time by the written agreement of MTA and Licensee. All amendments, changes, revisions, and discharges of this Agreement in whole or in part, and from time to time, shall be binding upon the parties despite any lack of legal consideration, so long as the same shall be in writing and executed by the parties hereto.

26.19 Additional Provisions. Those additional provisions set forth in Exhibit "D", if any, are hereby incorporated by this reference as if fully set forth herein.

ATTACHMENT 1-14
381

LACMTA 10 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

Exhibit "A"

License Property

ATTACHMENT 1-15
382

LACMTA 11 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

Exhibit "B"

Insurance Requirements

Licensee shall provide evidence of self-insurance.

ATTACHMENT 1-16
383

LACMTA 12 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

Exhibit “C”

Permitted Hazardous Materials

No hazardous materials are permitted to be used or stored on Premises.

ATTACHMENT 1-17
384

LACMTA 13 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

Exhibit "D"

Additional Provisions

26.20 Additional Maintenance Provisions. Licensee shall provide labor, equipment, tools, and materials necessary to fully maintain the Bikeway and its landscaping. Maintenance tasks that Licensee will be responsible for shall include, but not be limited to:

(a) Weed abatement, which will be performed on no less than a monthly basis.

(b) Removal and disposal of refuse and debris, including broken concrete and asphalt, construction debris, scrap metal, broken glass, paper trash, furniture, appliances, automobile parts, shopping carts, tires, bicycles, dead vegetation, and other materials illegally dumped on the Bikeway. Debris shall be removed monthly and/or upon request.

(c) Removal of homeless persons, and disposal of encampments and related trash and debris that are located within the License Property.

(d) Landscape Maintenance:

 Provide adequate watering for the planted trees, shrubbery and ground cover to keep plantings in a healthy condition.

 Pruning of trees. During the first five years of establishment, trees shall receive at least annual pruning. All cuttings shall be disposed of off-site, the same day.

 Planting design and subsequent trimming plan shall incorporate compliance with existing regulations related to visibility and clearance for vehicles and pedestrians (including bus stop clearance requirements) and to maintain adequate visibility to existing advertising billboards.

 Tree trimming at bus stops shall meet requirements that no part of any tree shall extend beyond the curb line for the entire length of the red curb and that at the curb line, no part of any tree shall be lower than 13 feet above the street level.

 Maintenance levels shall be sufficient to not pose a fire hazard to all MTA buildings and structures, including poles and wirelines.

 Respond to emergency situations, including trimming for public safety and visibility of traffic devices, signs, etc.

 To facilitate transit operations, the landscaping shall also be maintained so as to not:
(i) obstruct transit signs and signals,
(ii) interfere with railroad employees performing their duties on the MTA Property, (iii) prevent the proper functioning of signal and communication lines, or (iv) prevent transit employees from their normal duties.

 Fencing and landscaping associated with the Bikeway lying within one hundred and fifty (150) feet of the centerline of any at-grade road crossing of MTA Property shall meet the following minimum requirements:
(i) landscaping shall be maintained to a height of not more than three (3) feet above surrounding ground level;
(ii) fencing shall be maintained to a height of not more than four (4) feet above surrounding ground level.

(d) Investigate and resolve maintenance requests as quickly as possible consistent with staff and equipment availability and City policy.

(e) Post MTA-approved signs regarding the Bikeway project and/or ownership of the Right of ATTACHMENT 1-18
385

LACMTA 14 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

Way. Maintain and replace signs as necessary.

(f) Remove graffiti from signs, posts, and all hard structures appurtenant to the Bikeway and its landscaping on a weekly basis. Licensee shall not be responsible for maintenance of any erected billboards or appurtenances thereto.

In event the Bikeway and MTA Property is not maintained as herein provided, to MTA’s satisfaction, MTA may perform, at Licensee’s expense, any necessary work including, but not limited to, tree and other landscape trimming and fence replacement, and Licensee agrees to reimburse MTA for all incurred costs.

ATTACHMENT 1-19
386

LACMTA 15 City of Burbank
Bikeway License Agreement RVAL; 11/13/2024

Exhibit "E"

[Refer to the most up-to-date version from the Metro website, @ www.metro.net]

ATTACHMENT 1-20
387

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 1 | 50

CONSTRUCTION AND MAINTENANCE AGREEMENT 00-000000
for

SAN FERNANDO BIKEWAY PROJECT

between

SOUTHERN CALIFORNIA REGIONAL RAIL AUTHORITY

and

CITY OF BURBANK, CALIFORNIA

COVERING THE CONSTRUCTION OF A 1.9 -MILE-LONG CLASS-I BIKEWAY AND LANDSCAPING

at

VALLEY SUBDIVISION
SCRRA MP 11.70 TO 13.60 | MP 10.80 TO 10.95

in

CITY OF BURBANK,

LOS ANGELES COUNTY, CALIFORNIA

ATTACHMENT 2-1
388

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 2 | 50

CONSTRUCTION AND MAINTENANCE AGREEMENT
for

SAN FERNANDO BIKEWAY PROJECT
VALLEY SUBDIVISION, BURBANK, CA | MP 11.70 TO 13.60 | MP 10.80 TO 10.95

This Construction and Maintenance Agreement (“AGREEMENT”) is made and entered into as of the ____ day of ________________, 20____, (“Effective Date”) by and between the Southern California Regional Rail Authority, a joint powers Authority existing under the laws of the State of California (hereinafter referred to as “SCRRA”), to be addressed at 900 Wilshire Blvd., Suite 1500, Los Angeles, California 90017, and the City of Burbank, a charter City and municipal corporation organized and existing under the constitution, laws of the State of California, and its Charter (hereinafter referred to as the “City”), to be addressed at the City of Burbank, 150 North Third Street, Burbank, California 91510. Herein, SCRRA and the City may be individually referred to as the “Party” and collectively referred to as the “Parties.”

RECITALS

WHEREAS SCRRA is a five-county joint powers authority, created pursuant to California Public Utilities Code Section 130255 and California Government Code Section 6500 et seq., to build, maintain, administer, and operate the "METROLINK" commuter train system on property owned by the member agencies and through other shared use and joint operation agreements. The five- county member agencies are comprised of the following: Los Angeles County Metropolitan Transportation Authority ("LACMTA"), Ventura County Transportation Commission ("VCTC"), Orange County Transportation Authority ("OCTA"), San Bernardino County Transportation Authority ("SBCTA"), and Riverside County Transportation Commission ("RCTC").

WHEREAS SCRRA controls, administers, operates, and maintains the railroad track, structures, signals, communication systems, and appurtenances on the rail line known as the Valley Subdivision in the area substantially adjacent to San Fernando Road between Branford Street and Burbank North Station / Cohasset Street. SCRRA and the “Operating Railroads” [as used herein “Operating Railroads" means any passenger or freight-related railroad company(s) operating on SCRRA track(s), including the National Railroad Passenger Corporation (AMTRAK) and the Union Pacific Railroad Company (UPRR)] operate trains and rail equipment through these crossings on right-of-way (ROW) owned by MTA, in accordance with the Shared Use Agreement dated April 18, 1991, and December 16, 1992, and the Agreement between SCRRA, its Member Agencies, and the National Railroad Passenger Corporation (AMTRAK) and known as the “Intercity Agreement”.

WHEREAS SCRRA controls, administers, operates, and maintains the railroad tracks, structures, signals, communications, Positive Train Control (“PTC”) systems, and associated appurtenances ATTACHMENT 2-2
389

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 3 | 50

on the rail line known as the Valley Subdivision, running near and alongside the San Fernando Bikeway Project locations, from Mile Post (MP) 10.80 to 10.95 and MP 11.70 to 13.60 within the City of Burbank.

WHEREAS the City is a charter city and municipal corporation organized and existing under the Constitution and laws of the State of California; located in the eastern part of the San Fernando Valley, in Los Angeles County.

WHEREAS the City desires to construct, maintain, and operate the Class I bikeway that will be constructed along San Fernando Boulevard, Victory Place, and the Burbank Western Channel between Cohassett Street and the downtown Metrolink station; hereinafter referred to as the “Project” as described in Exhibit B-1, attached hereto and made a part hereof as if incorporated herein.

WHEREAS SCRRA and the City believe that the construction of the Project will serve the critical purposes of increasing passenger rail transportation within Southern California, including interconnectivity between systems, and promoting the region’s mobility, safety, and air quality objectives.

WHEREAS SCRRA does not receive any funding through its budget process to support third-party Projects such as this one. SCRRA is required to enter into agreements, service contracts, and memorandums of understanding and obtain deposits to cover the expenses of its staff, consultants, and contractors in support of third-party Projects.

WHEREAS the City is to provide third-party Project Management and Construction Management services for the duration of the Project.

WHEREAS SCRRA is to provide support services required for the construction and oversight of the Project to ensure compliance with SCRRA engineering standards, policies, and procedures.

This includes Agency support such as, but is not limited to, rail operational support, Project management and construction management oversight, flagging, rail safety training, and field support, in addition to the design and relocation of the SCRRA underground communication and signal fiber optic systems in conflict with the new construction.

– END OF RECITALS –

ATTACHMENT 2-3
390

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 4 | 50

Now, therefore, in consideration of the foregoing recitals and mutual understandings herein, SCRRA and the City are entering into this Agreement to cover the funding, construction, and maintenance of the Project as described above and as contained in all the Exhibits attached hereto and made a part of this Agreement. Parties agree as follows:

AGREEMENT

ARTICLE 1.0 LIST OF EXHIBITS

The exhibits below are attached to and make part of this Agreement set forth in their entirety:

Exhibit A SCRRA Standard Terms and Conditions
Exhibit B-1 Detailed Description of the Project
Exhibit B-2 Railroad Location Print
Exhibit B-3 Index of Project Plans
Exhibit B-4 Index of Project Specifications
Exhibit B-5 SCRRA Approval of Plans and Related Documents Exhibit B-6 List of Contractor Submittals Requiring SCRRA Review Exhibit C-1 City of Burbank Scope of Work (“City Work”) Exhibit C-2 SCRRA Scope of Work and Estimates (“Railroad Work”) Exhibit D-1 SCRRA Form 37, Rules and Requirements for Construction on SCRRA Property and List of Required Submittals
Exhibit D-2 SCRRA Form 6, Temporary Right of Entry Agreement, SCRRA Insurance Requirements and Access Control Management Plan
Exhibit E Funding Schedule
Exhibit F Other Statutory Authority Approvals CPUC GO-88 Exhibit G-1 Coordination Requirements and Responsibilities for PTC System Modifications (NOT USED)
Exhibit H-2 SCRRA Annual Absolute Work Window (AWW) Calendar 2025/2026/2027

ATTACHMENT 2-4
391

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 5 | 50

ARTICLE 2.0 DESCRIPTION OF PROJECT

2.1 The San Fernando Bikeway consists of 2.1 miles of bikeway, landscaping, and irrigation that will be constructed in segments from the Burbank Airport North Metrolink Station to the Downtown Burbank Metrolink Station. The portion of the San Fernando Bikeway to be constructed within LACMTA consists of approximately 1.9 miles and is defined as the Project.

Burbank Animal Shelter to Burbank Airport North Metrolink Station

The Project includes the construction of an asphalt paved Class I bikeway, landscaping, and irrigation parallel to SCRRA tracks on the Valley Subdivision from Empire Avenue to North Hollywood Way., The SCRRA tracks are above the bikeway and separated by an MSE retaining wall, starting at Empire Avenue for approximately 1 mile. The SCRRA track is level with a standard SCRRA fence separating the track from the bikeway for the remaining 0.5 miles to North Hollywood Way. The bikeway alignment to the Burbank Airport North Metrolink Station curves towards the track and runs over the shared bridge with Metrolink connecting to the station – for detailed plans, reference Exhibit B-3 Index of Project Plans.

In addition, 0.3 miles of only landscaping and irrigation will be constructed from the Burbank Animal Shelter to Empire Avenue.

Magnolia Boulevard to Downtown Burbank Metrolink Station

The por Ɵon of the San Fernando Bikeway from Magnolia Boulevard to the Downtown Burbank Metrolink StaƟon is approximately 0.1 miles.

ARTICLE 3.0 PLANS AND SPECIFICATIONS

3.1 The City shall comply with all SCRRA terms and conditions that are described in Exhibits D-1 SCRRA Form 37, Rules and Requirements for Construction on SCRRA Property and List of Required Submittals and Exhibit D-2 SCRRA Form 6, Temporary Right of Entry Agreement, SCRRA Insurance Requirements and Access Control Management Plan ; in addition to other special guidelines that SCRRA may provide to the City for this Project for any work performed by the City or any Contractor(s) and Consultant(s) to the City.

3.2 The City has prepared the Plans, Specifications, and Estimates (PS&E) for the design of the Class 1 Bikeway corridor and associated infrastructure in connection with the Project, which is more fully described in Exhibit C-1 City of Burbank Scope of Work (“City Work”).

3.3 All SCRRA standards, design criteria, and design procedures and guidelines current at the time of the final completion of the design PS&E shall be valid through construction duration, and the City shall ensure that its Contractors and Consultants comply with all ATTACHMENT 2-5
392

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 6 | 50

said documentation at all times. Any additional work to the final design PS&E documents shall comply with the SCRRA standards, design, and design procedures and guidelines current at the time of execution of the additional work.

3.4 SCRRA has reviewed the PS&E for the City Work to ensure general conformance with SCRRA standards and requirements. No changes in the final design PS&E documents of the City Work may be made unless SCRRA has reviewed and approved the proposed changes in writing. Approval by SCRRA shall mean only that the PS&E documents meet the standards of SCRRA, and such approval by SCRRA shall not be deemed to mean that the PS&E documents or construction is structurally sound and appropriate or that the PS&E meet applicable regulations, laws, statutes, local ordinances, building codes, or any combination thereof.

3.5 Upon completion of the construction of the Project, the City at its sole cost and expense, shall furnish to SCRRA a USB Flash Drive or send an email link containing all of the construction and contract documents in portable document format (PDF) including but not limited to plans depicting the as-constructed (as-built) condition of the Project and associated documents; include drawings for SCRRA owned or maintained facilities electronically in an editable AutoCAD format.

ARTICLE 4.0 SCRRA REQUIREMENTS

4.1 The City, at its sole cost and expense, shall comply and ensure that its employee(s), consultant(s), and contractor(s) comply, at all times when on or adjacent to the railroad ROW, with the rules and regulations, as contained in the current editions of the following documents, which are otherwise known as “References,” as incorporated in this document as if they were set to full in this paragraph, and incorporated in this Agreement by reference. These documents are described and can be accessed through SCRRA’s website, www.metrolinktrains.com, as the following:

 General Safety Regulations for Third Party Construction and Maintenance Activity on SCRRA Member Agency Property
 Applicable SCRRA Engineering Standards
 SCRRA Right of Way Encroachment Application
 SCRRA Right of Way Encroachment Process
 SCRRA Form 6 Temporary Right of Entry Agreement
 SCRRA Form 37 Rules and Requirements for Construction on SCRRA Right of Way  Standard Terms and Conditions – as set forth in this Agreement – Exhibit A

ATTACHMENT 2-6
393

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 7 | 50

4.2 This Agreement is not in lieu of the SCRRA’s Permitting and Right-of-Entry process. The City and its consultants and contractors are required at all times to follow all SCRRA Form 6 and 37 requirements for any persons, work, or equipment upon the railroad ROW, and other applicable guidelines and directives, as found at:
https://metrolinktrains.com/about/agency/right-of-way/

Applicants must submit and execute SCRRA’s Form 6 and obtain formal SCRRA approval prior to entering or beginning work on railroad ROW and before SCRRA support services will be scheduled or provided, including Railroad Protection, SCRRA Cable and Signal Marking, and SCRRA Safety. Form 6 shall be submitted to:

[email protected]

4.3 The City and all employees, consultants, and contractors employed by the City shall ensure compliance with the terms and conditions of the Agreement for work specified in this Article. SCRRA requires all City employee(s), consultant(s), and contractor(s) working on the Project to attend the SCRRA Safety Training for Roadway Worker Protection (RWP) as a mandatory prerequisite to enter the railroad ROW or perform any work outside the railroad ROW with potential to affect rail operations and comply with the SCRRA Safety Rules while on railroad property.

4.4 The City shall ensure that its employees, Consultants, and Contractors coordinate and comply with Roadway Worker in Charge (RWIC) directions at all times, standing down and securing any equipment as directed while a train passes by.

4.5 SCRRA representatives may make inspections and conduct tests to judge the effectiveness of the safety training, and compliance with SCRRA requirements, in accordance with SCRRA’s Efficiency Testing Program, in compliance with 49 CFR 214 – Railroad Workplace Safety Regulations and SCRRA Third Party Work Rules. The employee(s), consultant(s), and contractor(s) shall cooperate with SCRRA, Federal, and State representatives at all times. Disregarding, or failure to comply with, the requirements of 49 CFR 214 – Railroad Workplace Safety regulations, or SCRRA third-party safety requirements, may result in the removal of an offending individual(s) from the railroad ROW. Egregious or repeated disregard for any safety rule or requirement may result in the termination of the ROW Agreement in Exhibit D-2 SCRRA Form 6, Temporary Right of Entry Agreement, SCRRA Insurance Requirements and Access Control Management Plan.

4.6 The City will cause its Prime Contractor to be responsible for contracting directly with a Flagging Services Provider contracted to SCRRA for the provision of flagging and training services. On receipt of an executed Temporary Right of Entry Agreement, City’s Prime Contractor shall provide a copy of the Agreement and SCRRA project number directly to SCRRA’s Flagging Services Provider as specified in the Agreement, contract directly with the Flagging Services Provider, and pay directly to the Flagging Services Provider, upon ATTACHMENT 2-7
394

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 8 | 50

receipt of invoice, all costs associated with provision of flagging and training services.

Services will not be provided prior to provision of an executed Temporary Right of Entry Agreement. City acknowledges that the SCRRA estimate for Flagging and Training services contained in Exhibit D-2 is solely for City’s information and that SCRRA’s Flagging Services provider shall bill City’s contractor on an actual cost basis. City further acknowledges that the contract between City’s Prime Contractor and SCRRA’s Flagging Services Provider is for the provision and payment of Flagging and Training services only, and that all other terms, responsibilities, and statutory obligations of SCRRA’s Flagging Services Provider to SCRRA and legislative authorities, through direct contract to SCRRA for provision of railroad protection services, remain in force for the duration of the said contract. City will further enforce within its contract with its Prime Contractor, all obligations of SCRRA’s Flagging Services Provider to SCRRA under the provision of railroad protection services Contract, and the responsibility for payment by the Prime Contractor directly to the Flagging and Training Services Provider, for said services furnished.

The City shall notify SCRRA's Railroad Protective Services Contractor a minimum of three (3) weeks in advance of the daily flagging requirements for each week. Each Roadway Worker in Charge (RWIC) shift shall consist of 8 hours of support with a period of up to one hour at either end of the shift solely for the purpose of establishing or taking down protection as required. RWIC support shall be required at all times for any work within the railroad ROW or with the potential to foul the railroad.

4.7 The City’s Contractor is responsible for the location and protection of any and all surface, sub-surface, and overhead utilities and structures. Approval of application by SCRRA does not constitute a representation as to the accuracy of completeness of location or the existence or non-existence of any utilities or structures within the limits of this Project.

SCRRA is not a member of Underground Service Alert (DIGALERT) . Before proceeding with any excavating within the SCRRA ROW, the Applicant must determine whether any underground pipelines, electric wires, or cables, including signal and fiber optic cable systems, are present and located within the Project work area by formally requesting the SCRRA cable marking services, at the City’s sole cost and expense, a minimum of 15 days prior to proposed work, via SCRRA’s designated email address: [email protected] to ensure cables and conduits have been marked, no work may proceed until a SCRRA cable marking reference number has been provided. The relevant Contractor shall pot-hole to confirm the location, alignment, and depth of all services within the footprint of any proposed excavations and protect services in place, to SCRRA agreement, prior to commencing any excavation.

4.8 The City shall provide a part-time Resident Engineer/Project Manager (RE/PM) to perform site visits regularly during construction. The RE/PM shall have experience similar to the field of the scope of the Project, on active Commuter or Class I Railroad construction Projects. The RE/PM must be an Engineer licensed in the State of California and must have ATTACHMENT 2-8
395

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 9 | 50

the authority to provide direction to the Contractor(s) employed by the City and to commit the City within a reasonable scope of authority. It is expected that the RE/PM will:

 Coordinate with SCRRA’s Project Manager, Staff, Contractors and Consultants.  Ensure Contractor’s compliance with SCRRA Safety Rules.  Support the SCRRA Project Manager in ensuring appropriate permits and Site- Specific Work Plans are in place and approved before advancing construction activities.
 Stop any work whenever necessary to protect Life, Safety, and SCRRA property.  Be familiar with SCRRA Engineering Standards, Specifications, Rules, and Requirements for Construction on SCRRA ROW.
 Reject materials and workmanship that do not conform to SCRRA Engineering Standards and Specifications.
 Direct unacceptable work to be removed and replaced with acceptable work.  Communicate and coordinate with the contractor and RWIC or flagging manager for scheduling flagging protection and Form B protection.  Have a basic understanding of SCRRA Operations. This includes Absolute Work Windows, Form B, Track & Time and potential impact from the construction to the train operations.
 Communicate and coordinate with the relevant Contractor(s) and SCRRA Project Manager to arrange Work Windows that affect railroad operational service.  Ensure all work shall be performed per SCRRA On-Track Safety Manual, GCOR, Cal OSHA, and all other guidelines that may apply to the tasks being performed. The Inspector(s) shall document and notify the Contractor and SCRRA of non- compliant work in writing with supporting documentation enclosed.

4.9 The City shall provide Inspection staff to monitor, inspect, and verify compliance with contract plans, specifications, and special provisions on all aspects of the Project's structural construction, such as bridges, and drainage structures.

4.10 The City will obtain approval from SCRRA for any construction phasing proposals, associated schedules, work plans, and expected operational impacts a minimum of ninety (90) calendar days before the commencement of any work that has the potential to affect SCRRA operations, services, equipment, infrastructure, , or safety procedures.

4.11 The City shall, unless otherwise specified as SCRRA’s responsibility, be responsible for all coordination, permits, licenses, and agreements required by Utility Companies, Third Parties, and Statutory Authorities for the construction, testing, and integration into operational service of the Project.

ATTACHMENT 2-9
396

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 10 | 50

4.12 The City will coordinate with SCRRA for any Public Relations support services that may be required from SCRRA for public notification. The City shall be responsible for all SCRRA costs for such support.

4.13 The City, its officers, employees’ agents, assigns, contractors, and vendors shall not interfere with the operation of Metrolink commuter train services.

4.14 The City will incorporate all requirements of this Agreement, in so far as they pertain to construction, planning, coordination and safety of operations on or about the railroad ROW, into the construction contract with the City’s Prime Contractor. The City shall further require that each of its Contractors comply with all requirements of this Agreement that pertain to the construction, planning, coordination and safety of operations on or about the railroad ROW.

4.15 All work within the railroad ROW will require railroad protective services, in accordance with Articles 4.1, 4.3, 4.4 and 4.6 , unless specifically agreed in writing otherwise by the SCRRA Project Manager. Authorized Railroad Work Windows pertaining to this Project are specified in Article 7.5. All Railroad Work Windows are to be coordinated through SCRRA’s Project Manager for the Project. The City shall incorporate the specified Authorized Railroad Work Windows into the construction contract with the City’s Prime Contractor.

ATTACHMENT 2-10
397

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 11 | 50

ARTICLE 5.0 SCOPE OF WORK AND ESTIMATE BY THE CITY

5.1 The City work to be performed by the City is described in Exhibit B-1, Detailed Description of the Project, and Exhibit C-1 City of Burbank Scope of Work (“City Work”).

5.2 The City shall make any and all arrangements for the installation or relocation of wire lines, pipelines, advertising signs, and other facilities owned by private persons, companies, corporations, political subdivisions, or public utilities other than SCRRA, which may be necessary for the construction of the Project. The City shall be responsible for any and all costs associated with these installations, relocations, or takings, at no cost to SCRRA.

5.3 The City shall be responsible for the immediate removal and remediation of any and all contaminated or hazardous material encountered within the limits of the Project within the respective railroad ROW in accordance with applicable laws and regulations.

5.4 At the completion of construction, the City and its Contractors or its Consultants, at their sole cost and expense, shall review, verify, and prepare as-built drawings for provision to SCRRA, refer to Article 3.6.

ARTICLE 6.0 SCOPE OF WORK AND ESTIMATE BY THE SCRRA

6.1 The Railroad Work to be performed by SCRRA, at the City’s sole cost and expense, is described in Exhibit B-1 Detailed Description of the Project and Exhibit C-2 SCRRA Scope of Work and Estimates (“Railroad Work”) and estimated to be in the amount of $277,200.00. All Project work performed by SCRRA and the cost of the Project will be at the sole cost and expense of the City, including any overage beyond the estimated cost for the Railroad Work. Any overage beyond the estimated cost shall be reviewed by the City.

6.2 Upon execution of the Agreement and receipt from the City of a written notice to proceed with the Railroad Work and full funding deposit, SCRRA will place orders for any needed materials or equipment, and issue contracts or task orders for SCRRA construction support scope for the Project, or to facilitate any adjustment of existing SCRRA facilities necessary to permit construction of the Project. Orders for materials, new contracts for construction, or task orders under existing contracts, will be issued in accordance with SCRRA procurement policies and the laws and regulations governing public agency contracts applicable to SCRRA.

ATTACHMENT 2-11
398

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 12 | 50

6.3 SCRRA shall provide a Project Manager to support the Project, attend progress meetings, review Site-Specific Work Plans (SSWP), RFIs, Submittals, and Schedules where the scope has the potential to affect SCRRA operations or at the City’s request, provide an overview of construction progress, ensure railroad operational safety and compliance with SCRRA standards and procedures, support inspections and final walk-through and to generally provide coordination between SCRRA, the City, and the City Contractors. SCRRA’s Project Manager shall respond to Site-Specific Work Plans (SSWP), RFIs, Submittals, and Schedules within twenty (20) working days of receipt. Where numerous documents are submitted simultaneously for review, SCRRA may request additional time beyond twenty (20) working days to respond, and the City shall specify an order of priority upon submittal. The City shall review all documentation for accuracy and completeness prior to submittal to SCRRA for review.

6.4 SCRRA shall provide construction oversight to support the Project, observe construction activities in, over, and adjacent to SCRRA ROW for compliance with approved SSWP, attend construction meetings, and observe construction activities for railroad operational safety and compliance with SCRRA standards and procedures.

6.5 At the end of any work window where construction has impacted, altered, or improved existing SCRRA railroad infrastructure or systems, SCRRA shall provide the support of its track, signal, and communication maintenance Contractors for final inspection and acceptance into operational service of the infrastructure and systems affected by the Project construction. Any defects or unacceptable conditions preventing operational service shall be immediately addressed by the Contractor responsible for the construction implementation.

6.6 SCRRA shall design and relocate, at the City’s sole cost and expense, as described in Exhibit C-2 SCRRA Scope of Work and Estimates (“Railroad Work”), SCRRA’s underground, communication, and fiber optic system, which are in conflict with new construction of the Project structures.

ARTICLE 7.0 CONSTRUCTION BY THE CITY

7.1 The City shall furnish, or cause to be furnished, all labor, materials, tools, equipment, and superintendence for the performance of the City Work (i.e., all work contemplated by this Agreement that is not Railroad Work).

7.2 The City must supervise and inspect the operations of all City Contractors to assure compliance with the plans and specifications approved by SCRRA, the terms of this Agreement, and all safety requirements of SCRRA. If SCRRA reasonably determines that City personnel are not providing proper supervision and inspection at any time during ATTACHMENT 2-12
399

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 13 | 50

construction of the Project or that activities of City personnel are impacting SCRRA or freight railroad operations, SCRRA has the right to stop construction within, above, or adjacent to the railroad ROW. Construction of the Project, within, above, or adjacent to the SCRRA Operating ROW will not proceed until the City corrects the objectionable condition or activity to the reasonable satisfaction of SCRRA. If SCRRA believes that the condition or activity is not being corrected in an expeditious manner, SCRRA will immediately notify the City and the City agrees to institute immediate, appropriate corrective action. Should the City not address the situation expeditiously to the satisfaction of SCRRA, SCRRA shall, at the City’s sole cost and expense, address the situation with SCRRA’s own forces.

7.3 The City shall incorporate the requirements of Exhibit A SCRRA Standard Terms and Conditions, Exhibit D-1 SCRRA Form 37, Rules and Requirements for Construction on SCRRA Property and List of Required Submittals, and Exhibit D-2 SCRRA Form 6, Temporary Right of Entry Agreement, SCRRA Insurance Requirements and Access Control Management Plan into each prime contract for the construction of the Project. The City shall ensure that its Contractor(s) conform with the requirements described in the exhibits noted in order to avoid any delays or damages to SCRRA ROW operations, property, facilities, or the operations, property, facilities of other agencies occupying or using SCRRA operating ROW. All work done by the City, or its Contractor(s), on SCRRA ROW, shall be done in a manner satisfactory to SCRRA.

7.4 The City, its officers, employees, agents, assigns, contractors, and vendors shall immediately contact SCRRA in the event of any condition which might impact the safe operations of the railroad. The following are SCRRA’s emergency numbers:

 Dispatch and Operations Center: (888) 446-9715  Signal Emergencies and Crossing Problems: (888) 446-9721

7.5 SCRRA manages and provides Absolute Work Windows (AWW) through a prearranged three-year lookahead calendar, attached as Exhibit G-2 SCRRA Annual Absolute Work Window (AWW) Calendar 2025/2026/2027 . The City shall use the preset AWWs on the Valley Subdivision to plan all construction activities requiring an AWW. Only these preplanned AWWs will be available for Project construction. To facilitate the scheduling of AWW for the Project, the City or its Contractor shall give SCRRA’s Project Manager ninety (90) calendar days advance notice of the intent to utilize any of the preplanned AWWs.

The Contractor's operations are subordinate to the operation of trains on the SCRRA ROW, whether passenger or freight. All work within the SCRRA ROW shall be done at such times and in such a manner as not to interfere with or endanger SCRRA Operations. SCRRA will strive to cooperate with the Contractor such that the work may be handled and performed in an efficient manner; however, the City and its Contractors will have no claim ATTACHMENT 2-13
400

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 14 | 50

with SCRRA whatsoever for any type of damages or for extra or additional compensation in the event its work is delayed by rail operations. Should it become impracticable to provide the work window on the established dates due to safety concerns, train operations, service obligations, or other reasons provided in this Agreement, SCRRA will provide the work window at the next reasonable available opportunity. SCRRA shall not be responsible for any additional costs and expenses resulting from a change in work windows.

Work Windows are described in Exhibit D-1 SCRRA Form 37, Rules and Requirements for Construction on SCRRA Property. In addition to Article 3.2, the following applies:

 2 (two) Absolute Work Window(s) for the purpose of constructing the Class 1 bikeway on the Bridge over N Hollywood Way at MP 13.56. Absolute Work Windows will be selected from the pre-approved AWW Calendar, subject to 90 days advance notice to SCRRA.

 SCRRA shall only agree to the use of the Absolute Work Window by the City’s Contractor upon provisions in advance and SCRRA approval of the Contractor’s Site- Specific Work Plan, hour-by-hour schedule, and a contact list for all Contractor’s supervisory staff throughout the entire period of the work window. Exclusive Work Windows are subject to change or cancellation at any time by SCRRA.

 Limited Work Windows (LWWs) may be available between 2300 hours and 0400 hours on one track between CP Bake to CP Tinkham subject to forty-five (45) days advance notice to be agreed upon by SCRRA Operations.

 Form B Work Window may be available on weekdays between 0700 hours and 1530 hours.

 Form B Work Window may be available on weekends between 0700 hours and 1530 hours.

 Track and Time Work Window may be intermittently available nightly, Sunday through Thursday, between 2330 hours and 0400 hours, before and after revenue service.

 Track and Time Work Window may be intermittently available nightly, Friday from 2330 hours through Saturday 0530 hours and Saturday from 2330 hours through Sunday 0530 hours, before and after revenue service.

7.6 The City will bear the full cost of any bus bridges, when established, or other SCRRA service costs associated with any preset Absolute Work Windows on the Valley ATTACHMENT 2-14
401

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 15 | 50

Subdivision that are utilized solely by the City. Where the City utilizes a preset AWW also utilized for construction on other Projects along the Valley Subdivision, the cost for bus bridges, when established, will be shared equally between all Projects.

7.7 Current daily traffic volumes that apply to this Project will be:

Type of Train Number of Trains Timetable Speed
Metrolink 61 79/79 MPH (WWD/EWD)
Amtrak 12 79/79 MPH (WWD/EWD)
Union Pacific 10 50/25 MPH (WWD/EWD)
Total Trains 83

The table of trains shown above represents the expected number of scheduled trains on a normal day through the Project area and is subject to change. The number of scheduled trains may vary on certain days, particularly on weekends and holidays. Certain trains may operate ahead of schedule, and any of the trains may operate behind schedule, depending on operating conditions on a given day. Passenger and freight train schedules are re-issued as necessary throughout the year, and such re-scheduling is to be expected during the duration of the Project. The most current timetable of scheduled Metrolink and Amtrak trains may be found at https://metrolinktrains.com/.

8.8 8.9

7.10 The City will ensure that its Contractor fully protects the track and associated infrastructure from any potential concrete or slurry spillage, from piling arisings or other excavation arisings, that contractor activities do not generate excessive dust, and that any work above the railroad is fully protected to ensure that there is no potential for materials or equipment to fall onto the ROW. The City shall ensure that its Contractor does not store materials or equipment upon the ROW which could foul the track and that before any material/equipment is stored upon the ROW, SCRRA's written agreement is first secured, with a clear access path for maintenance or emergency vehicles constantly available.

7.11 As agreed between the City and SCRRA, any salvaged material required for reuse by SCRRA within the SCRRA network shall be delivered by the Contractor to SCRRA premises, Marine Way Storage Yard, near MP 183.4.

7.12 The City will ensure that all construction, materials, equipment, and workmanship that are to become SCRRA’s responsibility to operate or maintain upon Revenue Service are fully ATTACHMENT 2-15
402

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 16 | 50

inspected with appropriate accompanying site or supplier test certification, records, warranties, and guarantees to meet SCRRA, Industry, and Statutory Authority standards and requirements.

7.13 The City must advise the SCRRA Director of Construction in writing of the proposed completion date of the Project sixty (60) days in advance of such completion date, to allow for a meeting and punch list walkthrough a minimum of forty-five (45) days prior to completion to be undertaken between the City, the City’s Contractor(s), and SCRRA to inspect and record any outstanding work items, deficiencies or corrections required. All track, communication, and station systems, including both mainline tracks, the siding track, the CP El Toro signal system, and all supporting infrastructure, are to be fully completed, tested, and certified for functionality and operational compliance to all SCRRA, regulatory authority, and other applicable standards and regulations.

At completion and prior to SCRRA's acceptance of the Project into operational service, a further walkthrough will be arranged between all said parties to ensure all outstanding punch list items, defects, omissions, site clean-up, and removal of materials/equipment with the potential to affect railroad operations have been addressed to SCRRA’s satisfaction. The City shall then formally record to the SCRRA Director of Construction, in writing, the completion of the Project within thirty (30) days of the completion date.

7.14 The City will provide to SCRRA, within sixty (60) days of the final completion date, copies of all as-constructed documentation and records pertaining to the Project in so far as they relate to the railroad systems and infrastructure, to include, but not necessarily limited to:
 As-Built (As-Constructed) Record Documents.
 Quality Assurance / Quality Control Record Documents: Quality Plan and Procedures, Construction Inspection Reports, Special Inspections Reports (if applicable), Inspection Test Plans (if applicable), Site Observation Reports, Non- Conformance Reports, and QA/QC Audits.
 Specification Submittals (Product Data, Shop Drawings, SSWPs, Materials compliance certification tests, Fabrication tests, Warranties and Guarantees, O&M manuals).  RFIs.
 Permits.
 Training materials for SCRRA track, signal, and communication staff, as applicable.

ARTICLE 8.0 MAINTENANCE

8.1 Upon completion of the Project and acceptance by SCRRA, SCRRA will own, operate, and maintain, at its sole cost and expense, the following portions of the Project:

ATTACHMENT 2-16
403

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 17 | 50

 The railroad roadbed, ballast, track and appurtenances.  The railroad signal and communication facilities and appurtenances.  The railroad maintenance roads that are located on the ROW and on the railroad side of access gates.
 The railroad drainage structures.
 The railroad fencing installed on SCRRA ROW.
 Other facilities which SCRRA shall operate and/or maintain, whether constructed by the City or SCRRA.

8.2 Upon completion of the Project and acceptance by SCRRA, SCRRA will own, operate, and maintain, at its sole cost and expense, the following portions of the Project:

 Fencing upon or through the bridge deck within SCRRA ROW.

8.3 The City shall incorporate the requirements of Exhibit D-1 ‘ SCRRA Form 37, Rules and Requirements for Construction on SCRRA Property and List of Required Submittals’ and Exhibit D- 2 ‘ SCRRA Form 6, Temporary Right of Entry Agreement, SCRRA Insurance Requirements and Access Control Management Plan’ into each prime contract for maintenance. The City shall exercise its authority as a party to any contract for maintenance into which it enters to ensure its Contractor(s) conform with the requirements listed in Exhibit D-1 and Exhibit D-2 and to ensure that operations, ROW, property, or other facilities of SCRRA or the operations, property or facilities of others occupying or using the City’s and ROW, are protected at all times. All work done by the City or its Contractor(s) on the railroad ROW shall be done in a manner satisfactory to SCRRA.

ARTICLE 9.0 DISTRIBUTION OF COSTS

9.1 The source of funding for the Project may include local funds. All contracts, expenses, and invoicing for this Project shall meet the requirements of the funding sources and agreements attached to this Agreement as Exhibit E ‘Funding Schedule.’

9.2 If the City is receiving any federal funding for the Project, the current rules, regulations, and provisions of the Federal Aid Policy Guide as contained in 23 CFR 140, Subpart I and 23 CFR 646, Subparts A and B are incorporated into this Agreement by reference, and construction work by the City and Contractors shall be performed, and any reimbursement to SCRRA for work it performs shall be made in accordance with the Federal Aid Policy Guide.

ATTACHMENT 2-17
404

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 18 | 50

9.3 Notwithstanding any provision of 23 CFR 210, the City agrees to assume, in accordance with 23 CFR 210 (d), all responsibility for any and all shares of the cost for which SCRRA might otherwise be responsible. SCRRA shall not, in any event, be required to commit its own funds or that of its member agencies to the Project.

ATTACHMENT 2-18
405

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 19 | 50

ARTICLE 10.0 PAYMENT FOR SCRRA WORK (RAILROAD WORK)

10.1 SCRRA shall invoice the City within fifteen (15) calendar days of execution of this Agreement, and the City shall pay to SCRRA within thirty (30) calendar days of the date of invoice, and prior to any work commencing, a deposit in the amount of $138,600.00 representing fifty (50) % of the total estimated SCRRA project costs of $277,200.00 contained in Exhibit C-2 SCRRA Scope of Work and Estimates (“Railroad Work”). When the actual cost and expenses incurred reach fifty percent (50%) of the first deposit of $138,600, SCRRA shall notify the City in writing and shall provide back-up for expenses to- date against the deposit. The City and SCRRA will then analyze costs to date and projected costs to complete the PROJECT to confirm the appropriate amount of the remaining deposit and if additional costs in excess of the estimated costs in Exhibit C-2 are deemed to be required, an Amendment to this AGREEMENT shall be executed to fund any additional estimated cost. The City shall then deposit the remaining balance of the estimated amount contained in Exhibit C-2 , being $138,600.00, or other mutually agreeable amount as calculated to complete the PROJECT.

10.2 During the construction of the PROJECT, SCRRA will send the City quarterly progress statements detailing the scope and costs of the RAILROAD WORK performed by SCRRA under this AGREEMENT. Progress statements shall be sent to:

Justin Hess
City Manager
City of Burbank
275 East Olive Avenue
Burbank, California, 91502
Email: TBD

10.5 SCRRA will submit quarterly statements of costs incurred by SCRRA for review by the City.

The City shall review the statement for conformance with the applicable provisions of 48 CFR 31 or the requirements of the funding agreements contained in Exhibit E ‘Funding Schedule’ within Twenty (20) business days and provide SCRRA with written approval, comments, and/or objections in writing.

10.6 Until SCRRA receives formal approval of its final overhead rates, the Federal Transit Administration's provisional overhead rate will be provided for cost estimation and budgeting purposes. SCRRA will invoice utilizing the Federal Transit Administration provisional overhead rate until the Federal Transit Administration, SCRRA’s cognizant audit Agency, has approved the final rate at the completion of its audit, at which time SCRRA will reconcile all previous invoices and make adjustments where appropriate.

Upon completion of the Project, and after the SCRRA overhead rate for each period ATTACHMENT 2-19
406

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 20 | 50

covering the construction of the Project is approved by the cognizant audit Agency, SCRRA will send the City a detailed statement of final costs, segregated as to labor and materials for each item in the recapitulation shown in Exhibit C-2 ‘SCRRA Scope of Work and Estimates (“Railroad Work”)’.

10.7 SCRRA, if it so elects, may recalculate and update the Railroad Work estimate submitted to the City in the event the City does not commence construction on the portion of the Project located on the railroad ROW within six (6) months from the Construction Contract NTP of the Railroad Work.

10.8 Notwithstanding the amount of the Railroad Work provided by SCRRA, the City agrees to reimburse SCRRA for one hundred percent (100%) of all actual costs incurred by SCRRA in connection with the Project, including, but not limited to, actual costs of engineering review, coordination, construction inspection, flagging or other protective service, procurement of materials, equipment rental, manpower and deliveries to the job site and all of the normal and customary additives applicable to SCRRA (which shall include direct and indirect overhead costs) associated therewith.

ARTICLE 11.0 CONTRACTOR’S RIGHT OF ENTRY PERMIT AND INSURANCE

11.1 Entry onto the SCRRA Operated ROW by the City or its Contractors shall at all times be subject to the then-current requirements for entering the SCRRA operated railroad right- of-way and the SCRRA procedures and requirements for securing railway flagging or other protective services set forth herein or as required by State or Federal law.

For any and all contractor(s) the CITY retains to perform construction or maintenance work under this AGREEMENT, who shall require access onto the SCRRA operated railroad right-of-way, or to perform activities that have the potential to foul railroad operations, the CITY shall require the Contractor(s) to comply with the provisions identified below:
a) Execute SCRRA "Form 6 – Right of Entry Agreement" or similar form of Agreement as adopted by SCRRA at the time that any future work is performed without modification. A copy of SCRRA’s Form 6, as currently adopted by SCRRA, is included with this AGREEMENT as Exhibit B-1. Form 6 shall be submitted to:

[email protected]

b) Furnish and provide the bonds, insurance policies, certificates, binders, endorsements or combinations thereof in accordance with the insurance requirements accompanying SCRRA "Form 6 – Right of Entry Agreement" and as described in Exhibit D-2.

ATTACHMENT 2-20
407

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 21 | 50

c) For all CITY and its contractor(s) personnel working on or adjacent to the railroad right-of way, attend and pass the SCRRA Safety Training for Roadway Worker Protection.

11.2 With the approval of SCRRA, the CITY may self-insure any portion of the insurance coverage for construction or maintenance performed by the employees of the CITY or it’s contractor(s). If the CITY should become unable to self-insure any of the insurance coverage requirements as defined within SCRRA’s Form 6 unless and until SCRRA provides written notice to CITY based on either an unacceptable material adverse change in the assets available to CITY to satisfy self-insured claims or the CITY’s unacceptable performance in the administration of prior claims under this AGREEMENT, SCRRA shall instead require from the CITY evidence of an alternative provision of insurance satisfying the insurance requirements as set forth in Form 6. If CITY’s alternative insurance shall be the CITY’s General Liability policy and this policy does not exclude railways as evidenced by appropriate endorsements, it shall thereby satisfy SCRRA’s requirements for Railroad Protective Liability coverage and a separate policy shall not be required, subject to approval by SCRRA’s Risk Manager. In such instance, CITY shall provide evidence of an endorsement to the CITY’s General Liability policy confirming no exclusion for work within fifty (50) feet of the railroad right-of-way and contractual liability.

11.3 Under no circumstances will personnel, equipment, or material of the City or its Contractor(s) be allowed on the railroad ROW without first providing the insurance, the right-of-entry is approved and signed by SCRRA and flagging or other protective services have been arranged.

11.4 All insurance correspondence, binders, policies, certificates and/or endorsements shall be sent to:

Right-of-Way Coordinator
SCRRA – Pomona Office
2700 Melbourne Ave
Pomona, CA 91767
Email: [email protected]

clearly defining the Project and scope of work to which the insurance refers.

ARTICLE 12.0 EFFECTIVE DATE; TERM AND TERMINATION

12.1 This Agreement shall become effective as of the date signed by both Parties and shall continue in full force and effect for as long as the Structures exist.

ATTACHMENT 2-21
408

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 22 | 50

12.2 In the event the City does not commence construction on the portion of the Project located within the railroad ROW within eighteen (18) months of the Effective Date of the Agreement, SCRRA may, if it so elects, terminate this Agreement effective thirty (30) days after delivery of written notice to the City.

12.4 SCRRA may suspend its performance under this Agreement if it becomes impracticable to proceed because of a lack of Project funding or restrictions on the distribution of funds.

12.5 If the Agreement is terminated or suspended for any reason, the City shall pay to SCRRA all actual costs incurred by SCRRA or its Contractors in connection with the Project, up to the date of termination or suspension, including, without limitation, all actual costs incurred by SCRRA, including allocated overhead in connection with Railroad Work. If there are any unused costs paid by the City to SCRRA, SCRRA shall refund the City all unused costs to the City within 120 days of the Agreement’s termination.

ARTICLE 13.0 CONDITIONS PRECEDENT TO START OF WORK

13.1 Neither the City nor any Contractors retained by the City may commence any work within, or with the potential to foul, the Railroad ROW until:

a) SCRRA and the City have executed this Agreement.

b) The City has deposited the required advance funds with SCRRA as provided for in Article 10.0 ‘Payment for SCRRA Work (Railroad Work)’.

c) SCRRA has provided the City with written approval of the plans and related documents.

d) Each Contractor has executed SCRRA Form No. 6 Temporary Right-of-Entry Agreement and has obtained and provided to SCRRA the insurance policies, certificates, binders, endorsements, or a combination thereof set forth in Form No. 6 and this Agreement. Should the City’s prime Contractor elect to provide insurance and indemnification for all of its subcontractors, then only the prime Contractor shall obtain Form No. 6. Application for Temporary Right-of-Entry Agreement shall include the Contractors Access Control Management Plan – see Exhibit D-2 ‘SCRRA Form 6, Temporary Right of Entry Agreement, SCRRA Insurance Requirements and Access Control Management Plan’.

ATTACHMENT 2-22
409

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 23 | 50

e) All City and its Contractor(s) personnel working on or adjacent to the railroad ROW have attended and passed the SCRRA Safety Training for Roadway Worker Protection as specified in Article 4.0 ‘SCRRA Requirements’.

ARTICLE 14.0 INDEMNIFICATION

14.1 Neither SCRRA nor the Operating Railroads, nor any of SCRRA’s board members, member agencies, officers, agents, volunteers, contractor(s), or employees shall be responsible for any damage or liability occurring by reason of any acts or omissions on the part of the City under or in connection with any aspect of the City Work and authority or obligation agreed to by the City under this Agreement. The City shall indemnify, defend and hold harmless SCRRA, any Operating Railroads, as identified by SCRRA, as well as their respective board members, member agencies, officers, agents, volunteers, contractor(s,) and employees (“SCRRA Indemnitees”) from any and all liability, loss, expense (including reasonable attorneys’ fees and other defense costs), demands, suits, liens, damages, costs, claims, including but not limited to, claims for bodily injury, death, personal injury, or property damage, that are incurred by or asserted against the SCRRA Indemnitees arising out of or connected with any intentional, reckless or negligent (active or passive, ordinary or gross) acts or omissions on the part of the City, its council, officers, agents, contractor(s), or employees under or in connection with any aspect of the Project, City Work, authority or obligation agreed to by the City under this Agreement. CITY will require its contractors to name SCRRA as an additional named insured, as well as its Member Agencies and others identified in Contractor’s Right of Entry Agreement (Form 6), on all insurance policies, except workers compensation, relating to work the City performs in connection with this Project. This indemnity shall survive the completion of the Project, City Work, Railroad Work, and termination of this Agreement.

14.2 Neither the City, nor its council, officers, agents, contractor(s), or employees shall be responsible for any damage or liability occurring by reason of any acts or omissions on the part of SCRRA under or in connection with any Railroad Work and authority or obligation agreed to by SCRRA under this Agreement. SCRRA shall indemnify, defend, and hold harmless the City, as well as their respective council, officers, agents, contractor(s), and employees (“City Indemnitees”) from any and all liability, loss, expense (including reasonable attorneys’ fees and other defense costs), demands, suits, liens, damages, costs, claims, including but not limited to, claims for bodily injury, death, personal injury, or property damage, that are incurred by or asserted against the City Indemnitees arising out of or connected with any intentional, reckless or negligent (active or passive, ordinary or gross) acts or omissions on the part of SCRRA, its board members, officers, agents, volunteers, contractor(s) or employees under or in connection with any aspect of the Railroad Work, authority or obligation agreed to by SCRRA under this Agreement. SCRRA will require its contractors to name the City as an additional named insured on all insurance policies, except workers compensation, relating to work SCRRA performs in connection with this Project. This indemnity shall survive the completion of the Project, ATTACHMENT 2-23
410

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 24 | 50

City Work, Railroad Work, and termination of this Agreement.

14.3 In contemplation of the provisions of Government Code §895.2 imposing certain tort liability jointly upon public entities solely by reason of such entities being Parties to an agreement, as defined in Government Code §895, each of the Parties hereto, pursuant to the authorization contained in Government Code §895.4 and §895.6, will assume the full liability imposed upon it or any of its officers, agents or employees by law for injury caused by any negligent or wrongful act or omission occurring in the performance of this Agreement to the same extent that such liability would be imposed in the absence of §895.2 of such code. To achieve this purpose, each other agrees to indemnify and hold harmless each other for any cost or expense that may be imposed upon each other solely by virtue of said §895.2. Civil Code §2778 provisions are made a part hereof as if incorporated herein.

ARTICLE 15.0 GENERAL PROVISIONS

15.1 This Agreement shall continue in force and effect unless otherwise provided herein until mutual termination by the Parties or the elimination or removal of the Structures, whichever occurs first. This Agreement shall continue in force if either Structure remains and only one of these was eliminated or removed. The associated aspects tied to the Structure that was removed or eliminated shall be null/void upon that Structure’s removal or elimination. The covenants and provisions of this Agreement shall be binding upon and inure to the benefit of the successors and assigns of the City and SCRRA.

15.2 This Agreement may be modified or amended only in writing. All modifications, amendments, changes, and revisions of this Agreement, in whole or part and from time to time, shall be binding upon the Parties, so long as the same shall be in writing and executed by the City and SCRRA.

15.3 This Agreement and the exhibits attached hereto contain the entire understanding between the Parties and supersede any prior written or oral understanding and agreement between them regarding the subject matter of this Agreement. There are no representations, agreements, arrangements, or understandings, oral or written, between the Parties relating to the subject matter of this Agreement, which are not fully expressed herein.

15.4 The Parties to this Agreement shall maintain all records associated with the Project for the period of three (3) years from the date of the final invoice in accordance with 23 CFR 645.

Furthermore, each Party shall make all records available for audit by SCRRA, the City, or Federal auditors, or all or any combination. All audits are to be performed in accordance with audit principles and standards as set forth in 48 CFR, Chapter 1, Part 31.

15.5 In addition to the specific provisions of this Agreement, delay in the performance by any Party ATTACHMENT 2-24
411

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 25 | 50

hereunder shall not be a default where delays or defaults are due to war, insurrection, strikes, lock-outs, riots, floods, earthquakes, weather, fires, casualties, accidents, emergencies, acts of God, acts of the public enemy, epidemics, quarantine restrictions, freight embargoes, lack of transportation, unusually severe weather, Federally-mandated inspections and maintenance, and/or any other causes beyond the control or without the fault of the Party claiming an extension of time for any such cause. An extension of time for any such cause shall only be for the period of the enforced delay, which period shall commence to run from the time of commencement of the cause. If, however, notice by the Party claiming such extension is sent to the other Party more than thirty (30) calendar days after the commencement of the cause, the period shall commence to run only thirty (30) calendar days prior to the giving of such notice.

15.6 The City and SCRRA shall comply with all applicable federal, state, and local laws, statutes, ordinances, and regulations of any governmental authority having jurisdiction over the Project.

15.7 Neither this Agreement nor any of the Party’s rights, obligations, duties, or authority hereunder may be assigned in whole or in part by either Party without the prior written consent of the other Party. Any such attempt of assignment shall be deemed void and of no force and effect. Consent to one assignment shall not be deemed consent to any subsequent assignment, nor the waiver of any right to consent to such subsequent assignment.

15.8 The execution and delivery of this Agreement by each Party and the consummation of the transactions contemplated hereby are within the power of each Party and have been duly authorized by all necessary actions of each respective Party.

15.9 In the event any part of this Agreement is declared by a court of competent jurisdiction to be invalid, void, or unenforceable, such part shall be deemed severed from the remainder of this Agreement, and the balance of this Agreement shall remain in effect.

15.10 This Agreement shall be construed and interpreted under the laws of the State of California.

15.11 The article and section headings in this Agreement are for convenience only and shall not be used in its interpretation or considered part of this Agreement.

15.12 The Recitals set forth above are incorporated into this Agreement.

15.13 This Agreement may be executed in counterparts and by the Parties hereto, is separate counterparts, each of which when so executed shall be deemed to be an original and all of which taken together shall constitute one and the same Agreement.

ATTACHMENT 2-25
412

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 26 | 50

15.14 Any notice sent by first class mail, postage paid, to the address and addressee, shall be deemed to have been given when in the ordinary course it would be delivered. The representatives of the Parties who are primarily responsible for the administration of this Agreements, and to whom notices, demands and communications shall be given, are as follows:

CITY: SCRRA:

Justin Hess Andy Althorp
City Manager Director, Construction

City of Burbank SCRRA/Metrolink
275 East Olive Avenue 2558 Supply Street
Burbank, CA 91502 Pomona, CA 91767
E-mail: TBD E-Mail: [email protected]
Telephone: (000) 000-0000 Telephone: (909) 593-6973

IN WITNESS WHEREOF, the PARTIES have caused this AGREEMENT to be duly executed in by their duly qualified and authorized officials.

SOUTHERN CALIFORNIA REGIONAL CITY OF BURBANK

RAIL AUTHORITY

By: ________________________________ By: ______________________________ Darren M. Kettle XXXXXX
Chief Executive Officer City Manager or Mayor

Date: ________________________________ Date: ______________________________

APPROVED AS TO FORM: APPROVED AS TO FORM:

By: ______________________________ By: ______________________________ Don O. Del Rio XXXXXXXX
General Counsel City Attorney

Date: ________________________________ Date: ______________________________

ATTACHMENT 2-26
413

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 27 | 50

EXHIBIT A
SCRRA Standard Terms and Conditions

SECTION 1: CONDITIONS AND COVENANTS

A. SCRRA makes no covenant or warranty of title for quiet possession or against encumbrances.

The City shall not use or permit use of the Crossing Area for any purposes other than those described in this Agreement. Without limiting the foregoing, the City shall not use or permit use of the Crossing Area for other railroad purposes, or for gas, oil or gasoline pipelines. Any lines constructed on SCRRA's ROW by or under authority of the City for the purpose of conveying electric power or communications incidental to the City's use of the ROW for highway purposes shall be constructed in accordance with specifications and requirements of SCRRA, and in such manner as not adversely to affect communication or signal lines of SCRRA or its licensees now or hereafter located upon said ROW. No non-party shall be admitted by the City to use or occupy any part of SCRRA's ROW without SCRRA's written consent. Nothing herein shall obligate SCRRA to give such consent.

B. The right hereby granted is subject to any existing encumbrances and rights (whether public or private), recorded or not, and also to any renewals thereof. The City shall not damage, destroy or interfere with the ROW or rights of nonparties in, upon or relating to the SCRRA ROW, unless the City at its own expense settles with and obtains releases from such nonparties.

C. SCRRA and its member agencies reserve the right to use and to grant to others the right to use the Crossing Area for any purpose not inconsistent with the right hereby granted, including, but not by way of limitation, the right to construct, reconstruct, maintain, operate, repair, alter, renew and replace tracks, facilities and appurtenances on the ROW; also the right to cross the Crossing Area with all kinds of equipment. SCRRA further reserves the right to attach signal, communication or power lines to any highway facilities located upon the ROW, provided that such attachments shall comply with City's specifications and will not interfere with the use of the Crossing Areas.

D. Not Used.

E. So far as it lawfully may do so, the City will assume, bear, and pay all taxes and assessments of whatsoever nature or kind (whether general, local or special) levied or assessed upon or against the Crossing Area, excepting taxes levied upon and against the ROW as a component part of SCRRA's operating ROW.

ATTACHMENT 2-27
414

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 28 | 50

F. If any property or rights other than the right granted by this Agreement and the attached easements or licenses are necessary for the construction, maintenance and use of the Structure and its appurtenances, or for the performance of any work in connection with the Project, the City will acquire all such other property and rights at its own expense and without expense to SCRRA.

SECTION 2: CONSTRUCTION OF PROJECT

A. All work contemplated in this Agreement must be performed in a good and workmanlike manner and each portion must be promptly commenced by the party obligated by this Agreement to perform the work. All work must be diligently prosecuted to a conclusion in its logical order and sequence. All changes or modifications proposed during construction that affect SCRRA or the interests of SCRRA will be subject to SCRRA's approval prior to the commencement of work on all such changes or modifications.

B. Except as may be otherwise specifically provided herein, the City, at its expense, shall furnish all necessary labor, material tools, equipment, and superintendence, and shall construct and complete the Structure and all appurtenances thereof. The appurtenances shall include, without limitation, all necessary and proper drainage facilities, guard rails or barriers, and ROW fences between the Structure and the SCRRA tracks. Upon completion of the Project, the City shall remove from SCRRA's ROW all temporary structures and falsework and will leave the Crossing Area and adjacent ROW in a condition satisfactory to SCRRA.

C. The City, at its expense, will apply for and obtain all public authority required by law, ordinance, rule, or regulation for the Project and will furnish SCRRA upon request with satisfactory evidence that such authority has been obtained. The City shall act as the lead City on all planning, zoning, environmental approval, and permitting activities required by State or Federal law and shall obtain and pay for all other permits and licenses required by law or regulation for the Project.

D. All construction work of the City upon SCRRA's ROW (including, but not limited to, construction of the Structure and all appurtenances and all related and incidental work) shall be performed and completed in a manner satisfactory to the Director of Engineering and Construction of SCRRA or his authorized representative and in accordance with the Plans, Specifications and Estimates, SCRRA’s Minimum Requirements set forth in Exhibit B-5, C-2, D-1, D-2, D-3, and other guidelines or standards furnished by SCRRA.

E. The City shall require its Contractor(s) to reasonably adhere to the construction schedule adopted for all Project work. Reasonable time must be allowed in the schedule for SCRRA to perform the Railroad Work for which it is responsible. However, regardless of the requirements of the construction schedule, SCRRA reserves the right to reallocate the labor forces assigned to ATTACHMENT 2-28
415

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 29 | 50

complete the railroad work in the event of an emergency to provide for the immediate restoration of railroad operations or to protect persons or property on or near any SCRRA owned property. SCRRA will not be liable for any additional costs or expenses resulting from any such reallocation of its labor forces. The parties mutually agree that any reallocation of labor forces by SCRRA pursuant to this provision and any direct or indirect consequences or costs resulting from any such reallocation will not constitute a breach of this Agreement by SCRRA.

F. All construction work of the City shall be performed diligently and completed within a reasonable time, and in any event within three (3) years from the effective date of this Agreement, or within such further period of time as may be specified in writing by SCRRA's Director of Engineering and Construction. No part of the Project shall be suspended, discontinued, or unduly delayed without SCRRA's written consent and subject to such reasonable conditions as SCRRA may specify. It is understood that SCRRA's tracks at and in the vicinity of the work will be in constant or frequent use during the progress of the work and that movement or stoppage of trains, engines, or cars may cause delays in the work of the City. The City hereby assumes the risk of any such delays and agrees that no claims for damage on account of any delay shall be made against SCRRA.

G. SCRRA will have the right to stop construction work on the Project if any of the following events take place:

1) The City or any of its Contractor(s) performs the Project work in a manner contrary to the plans and specifications approved by SCRRA.
2) The City or any of its Contractor(s), in SCRRA’s opinion, prosecutes the Project work in a manner that is hazardous to SCRRA property, facilities, or the safe and expeditious movement of railroad traffic.
3) The insurance required by the Agreement is canceled during the course of the Project or does not meet the minimum requirements specified herein. 4) The City fails to pay any non-disputed costs incurred by SCRRA as provided in the Agreement.

H. The work stoppage may continue until all necessary actions are taken by CITY or its Contractor(s) to rectify the conditions to the satisfaction of SCRRA’s Director of Engineering and Construction or until additional insurance has been delivered to and accepted by SCRRA or the obligations are brought current.

SECTION 3: INJURY AND DAMAGE TO PROPERTY

If the City, in the performance of any work contemplated by this Agreement or by the failure to do or perform anything for which the City is responsible under the provisions of this Agreement, shall injure, damage, or destroy any property of SCRRA or of any other person lawfully occupying ATTACHMENT 2-29
416

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 30 | 50

or using the ROW of SCRRA, such property shall be replaced or repaired by the City at the City's own expense, or by SCRRA at the expense of the City, and to the satisfaction of SCRRA's Director of Engineering and Construction.

SECTION 4: PAYMENT FOR WORK BY SCRRA

A. Payment for work by SCRRA shall be in accordance with Article 11-Payment for SCRRA Work as set forth in the Construction and Maintenance Agreement.

SECTION 5: MAINTENANCE AND REPAIRS (NOT USED)

SECTION 6: SAFETY MEASURES; PROTECTION OF SCRRA OPERATIONS

It is understood and recognized that the safety and continuity of SCRRA's operations and communications are of the utmost importance and in order that the same may be adequately safeguarded, protected, and assured, and in order that accidents and/or incidents may be prevented and avoided, it is agreed with respect to all of said work of the City that the work will be performed in a safe manner and in conformity with the following standards:

A. City and Contractor . All references in this Agreement to the City shall also include the Contractor(s), its subcontractors of any tier, and their respective officers, agents and employees, and others acting under its or their authority; and all references in this Agreement to work of the City shall include work both within and outside of SCRRA’s ROW.

B. Compliance With Laws . The City shall comply with all applicable federal, state, and local laws, regulations, and enactments affecting the work. The City shall use only such methods as are consistent with safety, both as concerns the City, the City's agents and employees, the officers, agents, employees, and property of SCRRA, and the public in general. The City (without limiting the generality of the foregoing) shall comply with all applicable state and federal occupational safety and health acts, labor laws, laws governing trade, travel, and use of material, and similar laws or regulations. All Federal Railroad Administration regulations shall be followed when work is performed on SCRRA's premises. If any failure by the City to comply with any such laws, regulations, and enactments, shall result in any fine, penalty, cost, or charge being assessed, imposed, or charged against SCRRA, the City shall reimburse and indemnify SCRRA for any such fine, penalty, cost, or charge, including without limitation attorney's fees, court costs, and expenses. The City further agrees in the event of any such action, upon notice thereof being provided by SCRRA, to defend such action free of cost, charge, or expense to SCRRA.

C. No Interference or Delays. The City shall not do, suffer or permit anything which will or may obstruct, endanger, interfere with, hinder or delay maintenance or operation of SCRRA's tracks or facilities, or any communication or signal lines, installations or any appurtenances thereof, or the operations of others lawfully occupying or using SCRRA's ROW or facilities.

ATTACHMENT 2-30
417

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 31 | 50

D. Supervision. The City, at its own expense, shall adequately superintendent and inspect all work to be performed by the City and shall not inflict injury to persons or damage to property for the safety of whom or of which SCRRA may be responsible or to property of SCRRA. The responsibility of the City for safe conduct and adequate policing and supervision of the Project shall not be lessened or otherwise affected by SCRRA's approval of plans and specifications, or by SCRRA's collaboration in the performance of any work, or by the presence at the work site of SCRRA's representatives, or by compliance by the City with any requests or recommendations made by such representatives. If a representative of SCRRA is assigned to the Project, the City will give due consideration to suggestions and recommendations made by such representative for the safety and protection of SCRRA's property ROW and operations.

E. Suspension of Work . If at any time the City's Engineers or the Director of Engineering and Construction of SCRRA or their respective representatives shall be of the opinion that any work of the City is being or is about to be done or prosecuted without due regard and precaution for safety and security, the City shall immediately suspend the work until suitable, adequate and proper protective measures are adopted and provided.

F. Removal of Debris . The City shall not cause, suffer, or permit material or debris to be deposited or cast upon, or to slide or fall upon any ROW or facilities of SCRRA; and any such material and debris shall be promptly removed from SCRRA's ROW by the City at the City's own expense or by SCRRA at the expense of the City. The City shall not cause, suffer, or permit any water to be drained or pumped onto SCRRA's ROW during any dewatering from the Crossing Area without the prior permission of SCRRA Director of Engineering and Construction.

G. Explosives. The City shall not discharge any explosives on or in the vicinity of SCRRA's ROW without the prior consent of the SCRRA Director of Engineering and Construction, which will not be given if, in the sole discretion of SCRRA's Director of Engineering and Construction, such discharge would be dangerous or would interfere with SCRRA's ROW, property or facilities. For the purposes hereof, the "vicinity of SCRRA's ROW" shall be deemed to be any place on SCRRA's ROW or in such close proximity to SCRRA's ROW that the discharge of explosives could cause injury to SCRRA's employees or other persons, or cause damage to or interference with the facilities or operations on SCRRA's ROW. SCRRA reserves the right to impose such conditions, restrictions or limitations on the transportation, handling, storage, security and use of explosives as SCRRA, in SCRRA's sole discretion, may deem to be necessary, desirable or appropriate.

H. Excavation. The City shall not excavate from existing slopes nor construct new slopes which are excessive and may create hazards of slides or falling rock, or impair or endanger the clearance between existing or new slopes and the tracks of SCRRA. The City shall not do or cause to be done any work that will or may disturb the stability of any area or adversely affect ATTACHMENT 2-31
418

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 32 | 50

SCRRA's tracks or facilities. The City, at its own expense, shall install and maintain adequate shoring and cribbing for all excavation and/or trenching performed by the City in connection with construction, maintenance or other work. Systems for the support of any excavation must conform to the requirements of SCRRA Excavation Support Guidelines. The shoring and cribbing shall be constructed and maintained with materials and in a manner approved by SCRRA's Director of Engineering and Construction to withstand all stresses likely to be encountered, including any stresses resulting from railroad surcharges or vibrations caused by SCRRA's operations in the vicinity.

I. Falsework. No falsework may be erected over the track or on SCRRA ROW except as approved by SCRRA. All falsework must conform to the requirements of the Caltrans Falsework Manual for traffic openings and any additional provisions provided by SCRRA.

J. Drainage. The City, at the City's own expense, shall provide and maintain suitable facilities for draining the Structure and its appurtenances, and shall not suffer or permit drainage water therefrom to flow or collect upon ROW of SCRRA. The City, at the City's own expense, shall provide adequate passageway for the waters of any streams, bodies of water and drainage facilities (either natural or artificial, and including water from SCRRA's culvert and drainage facilities), so that said waters may not, because of any facilities or work of the City, be impeded, obstructed, diverted or caused to back up, overflow or damage the ROW or property of SCRRA or any part thereof, or the property of others. The City shall not obstruct or interfere with existing ditches or drainage facilities.

K. Fiber Optic Cables. Fiber optic and other cable systems may be buried on SCRRA's ROW.

Protection of the fiber optic cable systems is of extreme importance since any break could disrupt service to users resulting in business interruption and loss of revenue and profits. The City and its consultants and contractors shall telephone the Underground Service Alert of Southern California toll-free at (800) 227-2600 a minimum of 2 workings days before performing any excavation.

L. SCRRA Signal and Communication Facilities. SCRRA is not a member of Underground Service Alert of Southern California. The City, and its consultants and contractors, shall submit the C&S Marking Request through the permitting portal or by email to [email protected] a minimum of fifteen days prior to performing any excavation on SCRRA ROW. No work may proceed until you have been provided with an SCRRA dig number in addition to that provided by Underground Service Alert. In case of signal emergencies or grade crossing problems, the contractor shall call SCRRA's 24-hour signal emergency number at (888) 446-9721.

SECTION 7: INTERIM WARNING DEVICES

A. If at any time it is determined by the CPUC or FRA, by the City, or by agreement between the parties, that new or improved train-activated warning devices should be installed at the Crossing Area, the City shall install adequate temporary warning devices or signs and impose ATTACHMENT 2-32
419

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 33 | 50

appropriate vehicular control measures to protect the motoring public until the construction or reconstruction of the Structure has been completed.

SECTION 8: OTHER RAILROADS AND AGENCIES

A. All protective and indemnifying provisions of this Agreement shall inure to the benefit of SCRRA and any other operating railroad company lawfully using SCRRA's ROW or facilities.

On any certificate of insurance furnished pursuant to this Agreement, SCRRA must be named as the Certificate holder or the insured. The following must be named as an additional insured:

 Los Angeles County Metropolitan Transportation Authority (MTA)  Orange County Transportation Authority (OCTA)
 Riverside County Transportation Commission (RCTC)
 San Bernardino Associated Government (SANBAG)
 Ventura County Transportation Commission (VCTC)
 Union Pacific Railroad Company (UPRR)
 Burlington Northern Santa Fe Corp. (BNSF)
 National Railroad Passenger Corporation (Amtrak)

SECTION 9: REMEDIES FOR BREACH OR NONUSE

A. If the City shall fail, refuse or neglect to perform and abide by the terms of this Agreement, SCRRA, in addition to any other rights and remedies, may perform any work which in the judgment of SCRRA is necessary to place the Structure and appurtenances in such condition as will not menace, endanger or interfere with SCRRA's facilities or operations or jeopardize SCRRA's employees; and the City will reimburse SCRRA for the expenses thereof.

B. The City will surrender peaceable possession of the Crossing Area and Structure upon termination of this Agreement. Termination of this Agreement shall not affect any rights, obligations or liabilities of the parties, accrued or otherwise, which may have arisen prior to termination.

END OF EXHIBIT A
ATTACHMENT 2-33
420

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 34 | 50

EXHIBIT B-1
Detailed Description of the Project

The Project consists of a 1.9-mile, Class I bikeway, landscaping, and irrigation on the west side of the SCRRA Valley Subdivision track along San Fernando Boulevard and Victory Place from Empire Avenue to North Hollywood Way, tying into the Burbank Airport North Metrolink Station.. The SCRRA tracks are above the bikeway and separated by an MSE retaining wall, starting at Empire Avenue for approximately 1 mile. The SCRRA track is level with a standard SCRRA fence separating the track from the bikeway for the remaining 0.5 miles to North Hollywood Way. The 0.5 mile segment is at approximately the same elevation as the track and is separated by a 42” wire fence.

The bikeway is located on the west side of the existing SCRRA bridge, adjacent to North Hollywood Way. The bikeway will be paved with 4” of asphalt concrete and in some locations with 4” of concrete, have landscape and irrigation, pavement striping, signage, fencing, and small retaining walls. The following segments are described as follows:

Segment 1 (Bikeway, Landscaping & IrrigaƟon)
Within the SCRRA/Metrolink right of way along the Antelope Valley line from Hollywood Way at the Burbank Airport North Metrolink StaƟon to Empire Avenue (approximately 1.5 miles). The bikeway is adjacent to San Fernando Boulevard and Victory Place in the unpaved Metro right of way. Addi Ɵonally, the bikeway will connect to the Burbank Airport North Metrolink StaƟon plaƞorm. Improvements will include the construc Ɵon of an asphalt bikeway, landscaping , and irrigaƟon.

Segment 2 (Landscaping and IrrigaƟon Only)
Within the SCRRA/Metrolink right of way along the Antelope Valley line from Empire Avenue to the Burbank Animal Shelter (approximately 0.3 miles). Improvements will include landscape and irrigaƟon only for this porƟon.

Segment 3 (Bikeway, Landscaping & IrrigaƟon)
Magnolia Boulevard to the Downtown Burbank Metrolink Sta Ɵon (approximately 0.1 miles).

Improvements will include the construcƟon of an asphalt bikeway, landscaping, and irrigaƟon.

ATTACHMENT 2-34
421

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 35 | 50

END OF EXHIBIT B-1

ATTACHMENT 2-35
422

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 36 | 50

EXHIBIT B-2
Railroad Location Print

END OF EXHIBIT B-2

ATTACHMENT 2-36
423

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 37 | 50

EXHIBIT B-3
Project Plans

Refer to / Follow Link:

TBD

END OF EXHIBIT B-3

ATTACHMENT 2-37
424

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 38 | 50

EXHIBIT B-4
Project Specifications

Refer to / Follow Link:

TBD

END OF EXHIBIT B-4

ATTACHMENT 2-38
425

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 39 | 50

EXHIBIT B-5
SCRRA Approval of Plans and Related Documents

Refer to / Follow Link:

TBD

END OF EXHIBIT B-5

ATTACHMENT 2-39
426

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 40 | 50

EXHIBIT B-6
List of Contractor Submittals Requiring SCRRA Review

Refer to / Follow Link:

TBD

All track and ROW components:

Bridge drainage, Fencing, and surface drainage

All Signal and Comm components:
pull boxes, vaults

Site-Specific Work Plans for:

Project Site-Specific Work Plan (SSWP) for Construction Activities on or near SCRRA ROW; to include, Work Windows and Contractor hour-by-hour schedule approvals/meetings.

Shoring plans and installation as required
Track Monitoring/Structure Monitoring

END OF EXHIBIT B-6

ATTACHMENT 2-40
427

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 41 | 50

EXHIBIT C-1
City of Burbank Scope of Work (“City Work”)

The scope and responsibilities of the City during construction are as follows:

1. General DescripƟon
 CITY will obtain the services of a contractor to construct a new 1.9mile bikeway in SCRRA right-of-way along San Fernando Boulevard from Empire Avenue to North Hollywood Way.

2. ConstrucƟon Contractor
 CITY will be the lead from and including the bidding phase to the comple Ɵon of the Project described in the previous secƟon.

3. ConstrucƟon Management
 CITY will provide construction management services, materials testing, and construction inspection services during the construction of the above-mentioned scope of work through the CITY’s consultant under the guidelines provided in the Rail Programs Department Construction Management Procedures.  The construction management services shall include administration of the construction contract, coordination of the activities of the Contractor, performance of quality assurance inspections and management of independent quality assurance testing, preparation of daily construction activity reports, safety oversight and enforcement, labor compliance oversight and enforcement, communications between the Contractor and all other Project participants, processing, collecting and maintaining of Project communications and records, reviewing and recommending of Contractor progress payments, processing of change order requests, implementing and processing change orders, schedule reviews, stormwater pollution prevention plan (SWPPP) inspections, and processing claims.

4. Design Services During ConstrucƟon
 Design Service During ConstrucƟon (DSDC) for the Project will be provided by the CITY .

5. Real Estate
 CITY will obtain all right-of-way necessary for this Project.

6. Safety
ATTACHMENT 2-41
428

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 42 | 50

The CITY will ensure that all personnel entering the railroad right-of-way have completed the SCRRA roadway worker safety training.

7. Public Outreach
 CITY will take the lead in the distribuƟon of news releases as necessary.  Outreach and rela Ɵonship building with targeted community groups/advocates, stakeholders, and local businesses.
 Regular communicaƟons and disseminaƟon of news to targeted locals.  Ongoing implementaƟon of social media communicaƟons.

END OF EXHIBIT D-1

ATTACHMENT 2-42
429

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 43 | 50

EXHIBIT C-2
SCRRA Scope of Work and Estimates (“Railroad Work”)

The scope and responsibilities of SCRRA during construction are as follows:

1. Agency
 Provide a Project Manager to support the City’s staff and contractor in coordinaƟon of access to the Right of Way, provision of railroad protec Ɵon services and safe implementaƟon of the project construc Ɵon around and adjacent to the opera Ɵonal railroad.
 Support will include review of Work Plans for ac ƟviƟes with the potenƟ al to impact SCRRA operaƟons, ensure compliance with SCRRA procedures and prac Ɵces, review of RFIs and schedules, aƩendance at weekly construc Ɵon meeƟngs, coordinaƟon of Work Windows and protec Ɵon services and provide Project direcƟon and input as necessary to protect SCRRA’s interests.
 AƩend tasks, workshops, and mee Ɵngs at the designated loca Ɵons, as requested by CITY’s consultant performing construcƟon.
 ConsultaƟon with senior management for input regarding important design and construcƟon issues.
 Contract Task Order (CTO) Services provided by SCRRA staff to engage consultants and maintenance contractors to provide their services during construcƟon.  Provide public no ƟficaƟon services for opera Ɵonal impacts during absolute construcƟon windows.

2. PTC, Signals, and CommunicaƟons
 SCRRA staff or maintenance contractor shall provide oversight support during work with the potenƟal to impact SCRRA’s PTC, Signals, and CommunicaƟons infrastructure.

3. Track and Structures Support Services
 InspecƟon of track by SCRRA maintenance contractor, if required, before train services aŌer compleƟon of work carried out by CITY’s contractor during work windows.

4. Cable Marking
 Cable and conduit marking during construcƟon as per SCRRA requirements by SCRRA C&S maintenance contractor.

5. Training/Flagging
 Review, process, and administer right-of-entry permits required by construc Ɵon contractors during the construcƟon.
 Safety trainings provided by SCRRA consultant during construcƟon as necessary.

ATTACHMENT 2-43
430

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 44 | 50

END OF EXHIBIT D-2
ATTACHMENT 2-44
431

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 45 | 50

EXHIBIT D-1
SCRRA Form 37, Rules and Requirements for
Construction on SCRRA Property and List of Required
Submittals

Refer to / Follow Link:
https://www.metrolinktrains.com/globalassets/about/engineering/scrra_form_no_37.pdf

END OF EXHIBIT D-1

ATTACHMENT 2-45
432

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 46 | 50

EXHIBIT D-2
SCRRA Form 6, Temporary Right of Entry Agreement,
SCRRA Insurance Requirements and Access Control
Management Plan

Refer to / Follow Link:
https://metrolinktrains.com/globalassets/about/engineering/right-of-way/scrra-form-no-6-11- 11-2022.pdf

END OF EXHIBIT D-2

ATTACHMENT 2-46
433

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 47 | 50

EXHIBIT E
Funding Schedule

Refer to / Follow Link:

TBD

END OF EXHIBIT E

ATTACHMENT 2-47
434

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 48 | 50

EXHIBIT F
Other Statutory Authority Approvals

1. CPUC GO-88 approval

2. FRA Waiver

END OF EXHIBIT F

ATTACHMENT 2-48
435

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 49 | 50

ATTACHMENT 2-49
436

CONSTRUCTION AND MAINTENANCE AGREEMENT
SAN FERNANDO BIKWAY PROJECT, VALLEY SUBDIVISION, BURBANK, CA | MP 11.7 TO MP 13.6 | MP 10.8 TO 10.95 SCRRA | CITY OF BURBANK
PAGE 50 | 50

EXHIBIT G-1

SCRRA Annual Absolute Work Window (AWW) Calendar
2025/2026/2027

Refer to / Follow Link:

TBD

END OF EXHIBIT G-1

ATTACHMENT 2-50
437
Use Agreement 23-26

HOA.101380083.2 1

Use Agreement No. 23-26
Project Name: Burbank Western System
Burbank Channel Parcels: 83, 84, 85, 86, 87,
88 and 126
ROW Map No. 7-RW 8.1
A.I.N.: 2449-035-907
Supervisorial District 5

USE AGREEMENT

This Use Agreement is entered into by and between the

LOS ANGELES COUNTY FLOOD CONTROL DISTRICT,
a body corporate and politic,

hereinafter referred to as "DISTRICT"

and

CITY OF BURBANK, a municipal corporation

hereinafter referred to as "USER"

RECITALS

WHEREAS, DISTRICT owns fee and easement interests to portions of Burbank Western System Burbank Channel generally located near West Magnolia Boulevard and North Varney Street along San Fernando Boulevard, in the City of Burbank, State of California and, as more particularly shown on Exhibit A, attached hereto and made a part hereof, (hereinafter referred to as PREMISES) and

WHEREAS, USER proposes to use a portion of PREMISES for public recreational purposes in connection with the USER's project known as the San Fernando Bikeway (hereinafter referred to as PROJECT) and

WHEREAS, USER proposes to construct, operate, and maintain certain improvements on PREMISES in connection with the PROJECT, including but not limited to a paved access pathway, fencing, landscaping, irrigation system, lighting, and signage (hereinafter referred to as IMPROVEMENTS).

NOW, THEREFORE, in consideration of these recitals and the faithful performance by USER and DISTRICT of the mutual covenants herein contained for the period of time herein set forth, DISTRICT and USER hereto mutually agree as follows:

ATTACHMENT 3-1
438
Use Agreement 23-26

HOA.101380083.2 2

SECTION 1. Authorized Use

1.1. USER is authorized and permitted to use PREMISES for the construction, operation, maintenance, and use of IMPROVEMENTS in accordance with the terms and conditions of this Use Agreement and the approved plans. USER is not permitted to dedicate or personalize any IMPROVEMENTS or place signage on PREMISES without prior written approval by DISTRICT. Any other use of PREMISES by USER is expressly prohibited.

1.2. USER acknowledges Burbank Western System Burbank Channel is a working flood protection and water conservation facility and USER'S use of the PREMISES shall be subordinate to the primary uses and purposes of the PREMISES for watershed management including flood control, water conservation, and water quality purposes by DISTRICT and others (pursuant to DISTRICT'S permission), and USER'S use of PREMISES shall at no time interfere with the use of PREMISES or the use of DISTRICT'S adjacent property and/or improvements for such purposes or activities.

1.2.1. USER acknowledges that DISTRICT performs periodic maintenance on and within Burbank Western System Burbank Channel.

DISTRICT reserves the right to temporarily restrict or prohibit public access to some or all of the PREMISES, as DISTRICT determines to be reasonably necessary to perform these maintenance activities.

DISTRICT shall not be responsible for providing alternative bicycle/pedestrian access to or within PREMISES during these maintenance activities.

1.3 DISTRICT reserves the right to use or allow others to use PREMISES for any and all lawful purposes in addition to flood control, water conservation, and water quality purposes including, but not limited to, public transportation, utilities, roads, parks and recreation, and/or other related uses together with incidental rights of construction and installation of facilities, ingress and egress, operation and maintenance. The exercise of the rights reserved herein shall not be inconsistent with USER'S use or constitute unreasonable interference.

1.4 This Use Agreement is valid only to the extent of DISTRICT'S jurisdiction.

Acquisition of permits required by other affected agencies or agencies with regulatory jurisdiction over PROJECT or IMPROVEMENTS and the consent of underlying fee owner(s) other than DISTRICT, (hereinafter collectively referred to as THIRD-PARTY APPROVALS) if any, and is the responsibility of USER. USER shall be responsible for all costs associated with obtaining and complying with the requirements and conditions of all THIRD-PARTY APPROVALS, including, by way of example, permit fees ATTACHMENT 3-2
439
Use Agreement 23-26

HOA.101380083.2 3

and compensatory mitigation expenses. USER shall provide DISTRICT copies of all THIRD-PARTY APPROVALS.

SECTION 2. Construction and Maintenance of IMPROVEMENTS

2.1. USER understands and acknowledges that it is required to comply with the requirements set forth in the California Environmental Quality Act (CEQA) and the State CEQA guidelines, the National Environmental Policy Act (NEPA) and any applicable NEPA regulations of any federal agency with regulatory jurisdiction over PROJECT or IMPROVEMENTS prior to implementing IMPROVEMENTS and that USER shall be the lead agency with respect to any and all CEQA compliance related to IMPROVEMENTS.

In addition to its other indemnification obligations as specified below, USER hereby agrees to indemnify, defend, and hold harmless DISTRICT and County of Los Angeles and their elected and appointed officers, employees, and agents from and against any and all claims and/or actions related to IMPROVEMENTS that may be asserted by any third party or public agency alleging violations of CEQA or the CEQA Guidelines or the NEPA.

2.2. USER shall bear all costs in connection with the construction of the IMPROVEMENTS, including preparation of plans and specifications and all construction costs and expenses.

2.3 USER understands and acknowledges that it is required to comply with the requirements of the National Flood Insurance Program (NFIP) as set forth in Title 44 of the Code of Federal Regulations prior to, during and after implementing PROJECT or IMPROVEMENTS and that the USER is the lead agency with jurisdiction over the PROJECT or IMPROVEMENTS with respect to any and all related NFIP compliance. If applicable the USER shall comply with the City’s NFIP requirements, including but not limited to pre-construction conditional letters of map change and post-construction letters of map change for Federal Emergency Management Agency (FEMA) flood maps. In addition to its other indemnification obligations as specified below, USER hereby agrees to indemnify, defend, and hold harmless DISTRICT and the County of Los Angeles and their elected and appointed officers, employees, and agents from and against any and all claims and/or actions related to the PROJECT or IMPROVEMENTS that may be asserted by any third party or public agency alleging violations of NFIP requirements.

2.4. Prior to commencement of any construction activity on PREMISES by or on behalf of USER, USER shall submit the plans and specification for the IMPROVEMENTS, and shall apply for and obtain a permit from, the Land Development Division, Encroachment Permits and Inspection Section, of the County of Los Angeles Public Works, and as deemed necessary by the USER, any conditional letters of map change from the FEMA. USER shall ATTACHMENT 3-3
440
Use Agreement 23-26

HOA.101380083.2 4

also obtain DISTRICT's prior written approval should USER propose to make any changes to the approved plans and specifications. Should USER propose to make any changes to the approved plans and specifications that affect flood levels within and adjacent to the DISTRICT’s right of way, USER shall also obtain FEMA’s prior conditional letters of map change and post- construction letters of map change. DISTRICT shall have the right to refuse to issue a permit to USER if PROJECT or IMPROVEMENTS or any condition of any THIRD-PARTY APPROVAL impose additional regulatory requirements or impediments on the primary uses and purposes of PREMISES for watershed management, including flood control, water conservation, and water quality purposes, by DISTRICT and others (pursuant to DISTRICT'S permission). In addition to its other indemnification obligations as specified in Sections 2.1 and 2.3 above and those below, USER hereby agrees to indemnify, defend, and hold harmless DISTRICT and the County of Los Angeles and their elected and appointed officers, employees, and agents from and against any and all claims and/or actions related to IMPROVEMENTS that may be asserted by any third party or public agency alleging violations of any THIRD-PARTY APPROVAL.

2.5. Upon completion of the construction of IMPROVEMENTS, USER shall provide DISTRICT with approved as-built plans.

2.6. USER shall keep, inspect, and maintain PREMISES and IMPROVEMENTS in a safe, clean, and orderly condition at all times during the term of this Use Agreement. USER shall adhere to the minimum maintenance standards as described in Exhibit B, attached hereto and made a part hereof, during the term of this Use Agreement and shall not permit trash and debris including, but not limited to, rubbish, tin cans, bottles, and garbage to accumulate at any time, nor shall USER commit, suffer, or permit any waste on PREMISES or IMPROVEMENTS or permit any acts to be done in violation of any laws or ordinances thereon.

2.6.1 If an encampment of people experiencing homelessness (PEH) exists on the PREMISES in violation of the Burbank Municipal Code, USER shall be responsible for removing encampments and restoring PREMISES at USER’s cost in a manner as may be authorized by law, and DISTRICT authorizes USER and its representatives to enter the PREMISES for this purpose without prior notice to DISTRICT (including but not limited to, posting advanced notices of abatement as applicable). USER shall indemnify the DISTRICT against any claims arising from PEH encamped within the IMPROVEMENTS.

2.6.2 PEH encampments on the PREMISES shall be reported to City of Burbank at [email protected] and [email protected] for timely resolution in accordance with City protocol.

ATTACHMENT 3-4
441
Use Agreement 23-26

HOA.101380083.2 5

2.6.3 DISTRICT reserves the right to resolve PEH encampments on the PREMISES in accordance with County protocol if any encampment is blocking or impeding the DISTRICT’S maintenance access.

2.7. USER shall remove graffiti from PREMISES and IMPROVEMENTS and any walls, fences, and signs, that are located within PREMISES anytime graffiti is discovered by USER or anytime USER is notified by DISTRICT. Graffiti must be removed within the following guidelines:

2.7.1 Remove vulgar graffiti (i.e., profane, obscene, or racist) within 24 hours, Monday through Friday.

2.7.2 Remove other graffiti within 72 hours, Monday through Friday.

2.8. USER shall replace or repair any property of DISTRICT that becomes damaged within a reasonable time to the satisfaction of DISTRICT or USER shall compensate DISTRICT for the damage within thirty (30) days of the USER'S receipt of an invoice from DISTRICT.

2.9. USER shall take all actions necessary to render the PREMISES inaccessible to public access in the event USER abandons its operation and maintenance of IMPROVEMENTS or when USER determines that operation of IMPROVEMENTS poses a significant safety hazard, or when notified by the DISTRICT.

SECTION 3. Term

3.1. The term of this Use Agreement shall be for fifty (50) years (hereinafter referred to as Initial Term) commencing upon execution by DISTRICT subject to DISTRICT'S right to terminate USER'S use as provided for in Section 4 below.

3.2. This Use Agreement shall expire at the end of the Initial Term provided, however, that DISTRICT may extend the term of this Use Agreement beyond the Initial Term, subject to such terms and conditions as it deems appropriate, upon receipt of a written request from USER no earlier than twelve (12) months or later than six (6) months prior to the end of the Initial Term.

SECTION 4. Termination of Use

4.1. DISTRICT shall have the right to cancel this Use Agreement and terminate USER'S use of PREMISES by giving USER at least ninety (90) days' prior written notice under the following conditions:

ATTACHMENT 3-5
442
Use Agreement 23-26

HOA.101380083.2 6

4.1.1. DISTRICT proposes to implement a project on, or including, PREMISES for watershed management purposes including flood control, water conservation, and water quality; and

4.1.2. DISTRICT determines, in good faith, that IMPROVEMENTS and/or USER's use of PREMISES, or any of them, would be substantially incompatible with the proposed project; and

4.1.3. DISTRICT has notified USER of the basis for DISTRICT'S determination that a substantial incompatibility will exist and has provided USER with a reasonable opportunity to propose
modifications to IMPROVEMENTS or USER's use of the PREMISES that will eliminate the incompatibility.

4.2. DISTRICT shall have the right to cancel this Use Agreement and terminate USER'S use of PREMISES by giving USER at least 60 days prior written notice if: (1) USER breaches any term or condition of this Use Agreement, or (2) changes in Federal, State or local laws, rules and regulations result in the presence or use of IMPROVEMENTS imposing additional regulatory burdens or impediments on the primary uses and purposes of PREMISES for watershed management, including flood control, water conservation, and water quality purposes, by DISTRICT and others (pursuant to DISTRICT’s permission).

4.3 DISTRICT shall have the right to cancel this Use Agreement and terminate USER’S use of the PREMISES if construction of IMPROVEMENTS has not been completed within five (5) years from the date this Use Agreement is fully executed.

4.4. DISTRICT shall have the right to immediately cancel and terminate USER's use of PREMISES, or, at DISTRICT’s sole discretion, to temporarily suspend such use in the event DISTRICT determines, in good faith, that it is necessary for DISTRICT to enter and take exclusive possession of PREMISES in order to respond to an emergency, as defined in Public Contract Code Section 1102. In the event of an emergency, USER shall bear any expenses associated with the cessation of such use and shall have no rights or claims therefore against DISTRICT.

4.5. USER shall have the right to cancel and terminate its use of PREMISES, pursuant to this Use Agreement, for any reason by giving DISTRICT at least sixty (60) days prior written notice.

SECTION 5. Removal of Improvements and Restoration of Premises

5.1. Upon the expiration or sooner termination of this Use Agreement, USER shall, at its own expense, remove IMPROVEMENTS and restore the PREMISES, to a condition similar to or better than that which existed on the ATTACHMENT 3-6
443
Use Agreement 23-26

HOA.101380083.2 7

effective date of this Use Agreement, reasonable wear and tear excepted, provided, however that District, upon receipt of a written request from USER, may permit USER to leave all or portion of said IMPROVEMENT on PREMISES.

5.2 Prior to commencing the removal of IMPROVEMENTS, USER shall apply for and obtain a permit from the Los Angeles County Public Works, Land Development Division, Encroachment Permits and Inspections Section.

5.3 If applicable prior to commencing the removal of IMPROVEMENTS, USER shall comply with the City’s requirements, including but not limited to pre- construction conditional letters of map change and post-construction letters of map change for FEMA flood maps.

5.4. If USER fails to remove IMPROVEMENTS and restore PREMISES within ninety (90) days of the expiration of this Use Agreement or sooner termination of USER's use of PREMISES, pursuant to this Use Agreement, DISTRICT may remove IMPROVEMENTS.

5.5. If DISTRICT removes IMPROVEMENTS pursuant to Subsection 5.4, DISTRICT shall submit a billing invoice to USER indicating the costs and expenses incurred by DISTRICT in connection with the removal of the IMPROVEMENTS and USER shall reimburse DISTRICT all such costs and expenses for removing said IMPROVEMENTS within thirty (30) days of the billing invoice.

SECTION 6. Miscellaneous Terms and Conditions

6.1. Indemnification

6.1.1 In accordance with Government Code Section 895.4, DISTRICT and USER agree to apportion responsibility and indemnification, notwithstanding any other provision of law, as follows:

6.1.1.1. USER shall indemnify, defend, and hold DISTRICT and the County of Los Angeles and their respective officers, employees, and agents harmless from, and against, any claims, demands, liability, damages, costs, and expenses, including, without limitation, involving bodily injury, death, or personal injury of any person or property damage of any nature whatsoever, arising from, or related to, the construction, reconstruction, maintenance, operation, use or removal of IMPROVEMENTS or USER's breach of any term of this Use Agreement, except to the extent caused by the willful misconduct of DISTRICT.

ATTACHMENT 3-7
444
Use Agreement 23-26

HOA.101380083.2 8

6.1.1.2. DISTRICT shall indemnify, defend, and hold USER and its officers, employees and agents harmless from and against, any claims, demands, liability, damages, costs, and expenses including, without limitation, involving bodily injury, death, or personal injury of any person or property damage of any nature whatsoever, arising from or related to the construction, reconstruction, maintenance, operation, or removal of any improvements by DISTRICT on, above, or under PREMISES or arising from any and all uses of PREMISES by DISTRICT, except to the extent caused by the willful misconduct of USER.

6.1.2. USER releases DISTRICT and waives all rights to damages for any loss, costs, or expenses USER may sustain as a result of any damage to, or destruction of, IMPROVEMENTS or to PREMISES attributable to DISTRICT's watershed management activities, including any flood control, water conservation or water quality activities on, or adjacent to, PREMISES, or attributable to any flooding caused by inadequacy or failure of DISTRICT's facilities, except to the extent caused by DISTRICT'S willful misconduct.

6.1.3. Each party to this Use Agreement shall include the other within the protection of any indemnification clause contained in any ancillary contract relating to PREMISES.

6.2. Without limiting USER's indemnification of DISTRICT, USER shall procure and maintain, in full force and effect during the term of this Use Agreement, insurance policies providing for the following insurance coverage:
 Commercial general liability and property damage coverage with a combined single limit liability in the amount of not less than Two Million Dollars ($2,000,000) per occurrence.

 Worker's Compensation coverage in such amount as will fully comply with the laws of the State of California and which shall indemnify, insure, and provide legal defense for both DISTRICT and USER against any loss, claim, or damage arising from any injuries or occupational diseases occurring to any worker employed by, or any person retained by, USER while carrying out the work or services contemplated in this Use Agreement.

 Automobile Liability Insurance: USER shall procure such policy with coverage of not less than One Million Dollars ($1,000,000) per accident.

 The County of Los Angeles and Los Angeles County Flood Control District, its governing board, officers, agents, contractors, and ATTACHMENT 3-8
445
Use Agreement 23-26

HOA.101380083.2 9

employees shall be named as Additional Insureds on all policies of liability insurance. USER shall furnish to DISTRICT a Policy of Insurance evidencing USER's insurance coverage no later than (10) working days after execution of the Agreement, but before USER takes possession of the Premises. Upon renewal of said policy, USER shall furnish to DISTRICT a Certificate evidencing USER's continued insurance coverage as required herein.

 DISTRICT may accept, should USER elect to provide, a Certificate of Self-Insurance. The limits of such self-insurance coverage shall meet or exceed those stated herein.

6.3. USER and DISTRICT shall have no financial obligation to each other under this Use Agreement, except as herein expressly provided.

6.4. The parties expressly recognize and intend that in consideration of this Use Agreement, which is solely for USER's benefit, DISTRICT is not to incur any liability whatsoever for any injury, death, or property damage arising from any use of PREMISES or IMPROVEMENTS by persons who gain entry through openings or areas provided for USER's use except as provided in Section 6.1.1.2.

6.5. DISTRICT, its Board, and any authorized officer, engineer, employee, or contractor, through its agents or representatives, shall have full right and authority to enter in and upon PREMISES at any and all reasonable times during the term of this Use Agreement, all without interference or hindrance by USER, its agents, officers, contractors, employees, or representatives for the purpose of inspecting the same and to serve or post any notice required or permitted by law for protection of any right or interest of DISTRICT.

6.6. Except as to fuels, lubricants, and products associated with motorized vehicles, equipment, gardening, or maintenance-related substances, or all of the above, USER shall not cause or allow the presence, use, storage, or disposal of any hazardous substances on or about PREMISES without the prior written consent of DISTRICT, which consent shall not be unreasonably denied. In the event of spillage, leakage, or escape of any hazardous substance onto PREMISES, USER shall immediately notify DISTRICT by calling (800) 675-4357. If the spillage, leakage, or escape was caused by USER, USER shall promptly remove any such substance from PREMISES to DISTRICT's satisfaction. In addition to removing any of USER's hazardous substances, USER shall be liable for and reimburse DISTRICT for any and all cost and expenses that DISTRICT may incur or suffer as a result thereof. Such responsibility shall include cost or expenses as DISTRICT may incur by reason of Federal, State, local, or other authoritative agency's laws and regulations. Notwithstanding the foregoing, ATTACHMENT 3-9
446
Use Agreement 23-26

HOA.101380083.2 10

USER shall have no responsibility regarding any spillage, leakage or escape associated with any of DISTRICT's tenants, licensees or easement holders.

6.7. USER shall also pay any application, administrative and processing costs, required in connection with this agreement. The charges will be based on the then-current applicable rates.

6.8. Any notice to be given or document to be delivered by DISTRICT or USER to the other party may be delivered in person to either party or by private courier or may be deposited in the United States mail, duly registered or certified, with postage prepaid and addressed to the party for whom intended as follows:

To DISTRICT:

Los Angeles County Flood Control District
Survey/Mapping & Property Management Division
P.O. Box 1460
900 South Fremont Avenue
Alhambra, CA 91802-1460
tel.: (626) 458-7023 or (626) 458-7072; fax (626) 979-5322 For emergencies, contact (626) 458-HELP (4357)

To USER:

City of Burbank
P.O. Box 6459
Burbank, CA 91510-6459
Attention: City Clerk’s Office
tel.: (818) 238-5851; fax (818) 238-5853

6.9 Execution in Counterparts.

6.9.1 This Use Agreement may be executed simultaneously or in any number of counterparts, including both counterparts that are executed manually on paper and counterparts that are in the form of electronic records and are executed electronically, each of which shall be deemed an original and together shall constitute one and the same instrument. For purposes of this section, electronic signature execution shall be limited to a physical (“wet ink”) signature placed on a counterpart to this Use Agreement and transmitted
electronically to the other Party.

ATTACHMENT 3-10
447
Use Agreement 23-26

HOA.101380083.2 11

6.9.2 DISTRICT and USER hereby agree to regard facsimile/electronic representations of original signatures of authorized officers of each party, when appearing in appropriate places on this Use Agreement and on any addenda or amendments thereto, delivered or sent via facsimile or electronic mail or other electronic means, as legally sufficient evidence that such original signatures have been affixed to this Use Agreement and any addenda or amendments thereto such that the parties need not follow up facsimile/electronic transmissions of such documents with subsequent (non-facsimile/electronic) transmission of “original” versions of such documents.

6.9.3 Further, DISTRICT and USER: (i) agree that an electronic signature of any party may be used to authenticate this Use Agreement or any addenda or amendment thereto, and if used, will have the same force and effect as a manual signature; (ii) acknowledge that if an electronic signature is used, the other party will rely on such signature as binding the party using such signature, and (iii) hereby waive any defenses to the enforcement of the terms of this agreement based on the foregoing forms of signature.

//

//

//

//

ATTACHMENT 3-11
448
Use Agreement 23-26

HOA.101380083.2 12

This Use Agreement has been executed on behalf of DISTRICT and USER by and through their respective duly authorized representatives on the ______day of _________ 20__.

DISTRICT:

LOS ANGELES COUNTY

FLOOD CONTROL DISTRICT,
a body corporate and politic

By: _______________________
Greg Even
Assistant Deputy Director

Date: _____________________

USER:

CITY OF BURBANK,
a municipal corporation

By: ______________________
Justin Hess, City Manager

Date: _____________________

ATTACHMENT 3-12
449
Use Agreement 23-26

HOA.101380083.2 13

ATTACHMENT 3-13
450
Use Agreement 23-26

HOA.101380083.2 14

EXHIBIT B
SCOPE OF WORK: LANDSCAPE MAINTENANCE
Action Description Frequency
Tree Trimming Remove dead, deceased, insect-infested and damaged branches and limbs
As needed

Prune Elm, Eucalyptus, and Pepper trees Every two (2) years Prune all other trees Every three (3) years
Dispose of all trees downed by natural or
unnatural causes
As needed
Tree Staking Install stakes when tree is damaged, requires support, or is less than three (3) inches in
diameter
As needed

Check ties, and stakes Once (1) a month
Shrubbery/
Vines
Trimming
Shrubs and vines shall be trimmed to restrict
growth onto the adjacent roads, driveways, and
walkways
As needed

Shrubs should be trimmed to not grow taller
than 4 feet, and no shorter than 3 ½ feet
Once (1) a year, in
March
Trimming should look natural – no shearing
Remove dead or diseased plant materials As needed
Ground Cover
Trimming and
Care
Keep ground covers adjacent to roadways
away from paved surfaces
Twice (2) a year, in
March and September
Edges should look natural – no shearing
Ornamental
Grass
Trimming
Trim vines and ornamental grass in an artisan-
like manner – no scalping
Once (1) a year, in
September.

Ornamental grass and vines along bicycle trails Twice (2) a year, in March and September
Weed Control Keep landscaped areas free of weeds Once (1) a week

Remove all weeds from walkways, drainage
areas, and cracks in all hard surface areas
Once (1) a week
Litter Control Remove litter and accumulated debris from landscaped areas
Once (1) a week

Empty and clean trash cans/receptacles Once (1) a week
Replace pet litter bags Once (1) a week
DO NOT handle hazardous waste materials
Watering and
Irrigation
System
Operation of automatic irrigation controllers in a
way to not cause excessive wetness

Inspect and maintain irrigation system As needed
Rodent Control Maintain all areas free of rodents, in
compliance with Federal, State and local laws –
to be completed by California Certified
Applicator
As needed

ATTACHMENT 3-14
451
San Fernando Bikeway – Rendering and Proposed Cross Section ATTACHMENT 4-1
452

THIRD ST

SCOTT RD

OLIVE AVE

LAKE ST

MAIN ST

RIVERSIDE DR
FLOWE
R ST

VERDUGO AVE

THORNTON AVE

EDISON BLVD

WINONA AVE

CAMBRIDGE DR
PROV

IDENCIA AVE
OAK ST

VERDUGO AVE

KENNETH RD
PAS
S AVE

PACIFIC AVE

VANOWEN ST
VICT
ORY
PL

FRONT ST

CYPRESS AVE

MAGNOLIA BLVD
BOB
HOPE
DR

LINCOLN ST SIXTH
ST

BEL AIRE DR

CLARK AVE

CHANDLER BLVD

JEFFRIES AVE
CL

YBOURN AVE

HARVARD RD
MAGNO

LIA BLVD

FIRST ST

VICTORY BLVD

BURBANK BLVD

RIVERSIDE DR
SAN FE

RNANDO BLVD
BUENA

VISTA ST

SAN FERNANDO
BLVD

VICTORY BLVD
HOLLYW
OOD W
Y

EMPIRE AVE

GLENOAKS BLVD

VICTORY BLVD

OLIVE AVE ALAMEDA AVE
HOL
LYW
OO
D W
AY

OLIVE AVE
Related Project
Chandler Bikeway Extension
San Fernando Bikeway
Northern Segment
San Fernando Bikeway
Southern Segment
!(
San Fernando Bikeway
Segment Removed due to
I-5 Project Conflict
Downtown Protected
Bike Lane Beltway
Victory Blvd Corridor
Protected Bikeway
n¤
!(
n¤
n¤!(
!(
San Fernando Bikewa
y
City of LA Portion
Existing Chandler Bikeway
Downtown Metrolink Station
!(
!(
$+
Bob Hope Drive
Bicycle / Pedestrian Bridge
LA River Path
LA River Path
Extension
!( !(
Glendale
Riverwalk
City of Burbank
Burbank Western
Channel Bikeway
North Burbank
Channel
!(
!(
LEGEND
n¤Transit Station
On-Street
Lane or Route
Other
8-to-80 Facility
Existing
Future
Chandler Extension
San Fernando
San Fernando Bikeway, Chandler Bikeway Extension, and "8-to-80" Bicycle Network ATTACHMENT 4-2
453
1 STAFF REPORT
______
________________________________________________________________ DATE
: January 13, 2026
TO: J
ustin Hess, City Manager
FR
OM: Jennifer Becker, Financial Services Director
Via: Leana Mkrtchyan, Assistant Financial Services Director By: Heidi Okimoto, Accounting and Audit Manager
Susan Langford, Revenue Manager
Angela O’Connor, Principal Accountant
Emer Shum, Senior Accountant
SUBJ
ECT: Rev iew of Fiscal Year 2024-25 Annual Comprehensive Financial Report RECO

MMENDATION
Note and file.

BACKGRO
UND
The purpose of this report is to provide the City Council (Council) with an overview of the City’s financial status as of the Fiscal Year (FY) ending June 30, 2025 , as presented in the Annual Comprehensive Financial Report (ACFR) (Attachment 1).

DIS

CUSSION
The Annual Comprehensive Financial Report: Purpose and Goals The ACFR pres ents the City’s financial statements with supporting footnote disclosures.

This report must follow Generally Accepted Accounting Principles (GAAP) and all pronouncements by the Governmental Accounting Standards Board (GASB). These standards and regulations provide the guidance that staff utilizes in preparing the ACFR.

Per Section 1040 of the City Charter, th is a nnual audited financial report shall be submitted to Council by the City Manager in such form that may be reviewed by Council.

The Financial Services D epartment utilized the independent certified public accounting firm, LSL, LLP, to perform the annual audit of the City and its component units. The results of the audit are in the Independent Auditor’s Report, which can be found at the beginning of the Financial Section of the ACFR.

FINANCIAL

SERVICES
Consent Calendar
Item #14
454
2 For the FY 2024-25 audit, the City received an unmodified opinion, which is the highest given. An unmodified opinion indicates that the financial statements have been prepared in accordance with GAAP, comply with statutory requirements and regulations, and there is adequate disclosure of all material matters relevant to the proper presentation of the financial statements.

The ACFR provides readers with the necessary information for both financial decision - making and assessment of financial stewardship. By preparing an accurate and well - organized ACFR, the City provides interested parties the opportunity to make these assessments. The City is committed to providing the highest quality ACFR, and to that end, the document will be submitted to the Government Finance Officers Association (GFOA) for an annual national Achievement of Excellence award. To qualify for this award, the City must publish an easily readable and effectively organized ACFR that conforms to the rigorous standards established by GFOA. The City has received this award for over 40 consecutive years, and staff believes that the FY 2024-25 report submitted to Council will continue to conform to the standards established by this program. In addition to the GFOA, the ACFR is sent out to numerous government agencies and financial institutions to comply with various reporting, financial, and bond disclosure requirements.

ACFR - Statements
The ACFR includes separate sets of financial statements for governmental, proprietary , and fiduciary funds and a set of government-wide financial statements. The fund financial statements are designed to focus on near -term liquidity and current financial resources.

These statements are designed to provide readers with a broad overview of the City’s finances, similar to a private-sector business. The government-wide financial statements distinguish functions of the City by segregating the financial results of govern mental activities from business-type activities. The City’s governmental activities include general government, public safety, public services, culture and recreation, and interest in long- term debt. The business-type activities of the City include operations of the electric, water, wastewater, and solid waste utilities. The combination of all statements and disclosures shows the June 30, 2025, fiscal year-end balances and overall results of operations for all City funds. To gain a complete understanding of the City’s financial position , it is necessary to review all financial statements and the related disclosures.

Governmental Accounting Standards Board (GASB) Statement Changes – GASB 101 For the FY 2024- 25 ACFR, the City implemented GASB Statement No. 101 - Compensated Absences . T he City established updated accounting and financial reporting standards for compensated absences, such as vacation, sick leave, universal leave, and other forms of paid time off that are earned by employees . The standard requires the City to recognize liabilities for both unused leave that meets specific criteria and leave that has been used but not yet paid or settled. A liability is recognized when the leave is attributable to services already rendered, the leav e accumulates, and it is more likely than not that the leave will be used or paid out in cash or through noncash 455
3 settlements. Liabilities are determined using the pay rates at the measurement date.

Governmental Accounting Standards Board (GASB) Statement Changes – GASB 102 For the FY 2024-25 ACFR, the City implemented GASB Statement No. 102 - Certain Risk Disclosures. The City established updated accounting and financial reporting standards to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints that may limit a government’s ability to obtain resources or control spending.

Citywide Financial Status
Chart 1 provides a summary of the net position over the last five years for governmental activities, business activities, and their combined amounts for the citywide net position.

The t otal net position represents the difference between the value of all assets and liabilities.

Chart 1 – Citywide Net Position History

(In $1,000’s)

Over time, increasing or decreasing trends in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. As of June 30, 2025, the City’s total net position was almost $1.5 billion, which was a $53 million increase over the prior fiscal year. This growth was attribut able to a $ 22.8 million increase in governmental activities and a $30 million increase in business-type activities. Additional individual fund analysis follows later in this report.

456
4 Enterprise Funds
The City’s Enterprise Funds account for activities that provide services to the public at large on a consumer-charge basis. For Enterprise Funds, the unrestricted net position is the difference between the t otal net position and the fund’s capital assets. A positive unrestricted net position trend line can indicate long-term fiscal health and sustainability.

As of June 30, 20 25, the Statement of Net Position for Proprietary Funds ’ unrestricted balance for the City’s Enterprise Funds totaled $139.9 million, an increase of $35.8 million from the prior year. On the entity-wide Statement of Net Position, the unrestricted balance is $ 143.1 million as the entity -wide statement adjusts $3.2 million for Internal Service Funds’ activities related to Enterprise funds. Chart 2 illustrates the five-year history of the Enterprise Funds’ unrestricted net positions.

Chart 2 – Enterprise Funds: Unrestricted Net Position History (In $1,000’s)

494 – Water Reclamation and Sewer
The Water Reclamation and Sewer Fund ended FY 2024-25 with an unrestricted net position of $36 million, a $593,000, or 2% increase over the prior fiscal year. The total net position of t he Water Reclamation and Sewer Fund increased primarily due to growth in service charge revenues.

496 – Electric Utility
The Electric Utility Fund’s ending unrestricted net position for FY 202 4-25 was $61 million, a $11 million or 22% increase over the prior fiscal year. The total net position 457
5 increased by $11 million primarily due to solid retail sales growth and continued investment in system reliability and modernization. Retail revenues increased by

10.7% due to an 8% rate increase, and other revenues increased by 17.8% due to proceeds from the sale of emission credits under California's Cap- and-Trade Program. Favorable operating results and prudent financial management contributed to the overall increase in the Electric Utility’s net position.

497 – Water Utility
The Water Utility Fund’s ending unrestricted net position for FY 2024- 25 was $21 million, a $2.8 million or 16% increase over the prior fiscal year. The total net position increased by $4.5 million primarily due to higher sales volume and a rate increase.

Potable water sales increased by 8.0%, reflecting lower rainfall and higher customer demand, and Recycled water sales rose by 6.2% due to new customer connections and reduced precipitation. Favorable operating results and prudent financial management contributed to the overall increase in the Water Utility’s net position.

498 – Refuse Collection and Disposal
The Refuse Collection and Disposal Fund ended FY 2024-25 with an unrestricted net position of $22 million, a $3.8 million increase over FY 2023-24. The total net position of the Refuse Collection and Disposal Fund in crease was primarily due to growth in service charge revenues.

Municipal Infrastructure Fund (Measure P)
On November 6, 2018, Burbank voters approved a general -purpose 3/4 ₵ local sales tax
known as Measure P. By doing so, the voters approved a new ordinance in the Burbank Municipal Code (BMC) , which established the requirement for an annual independent audit to ensure the proper expenditure of Measure P revenues consistent with the purposes established by the ordinance.

LSL, LLP, the City’s external independent auditors, performed additional audit procedures to confirm the City’s compliance with Measure P oversight provisions. T he auditors confirmed, without exception, the following:

1) The $4.7 million annual baseline General Fund commitment was transferred to the Municipal Infrastructure Fund to ensure that Measure P revenues do not supplant previously available General Fund infrastructure funding. 2) Measure P tax revenues received during the fiscal year ended June 30, 202 5, totaled $32.1 million, of which 50% were recorded to the Municipal Infrastructure Fund.
3) Expenditures within the Municipal Infrastructure Fund were solely expended on infrastructure improvements, maintenance, and repairs.

458
6 General Fund Revenues
The General Fund’s actual recurring revenues for FY 2024-25 totaled $259 million, which was a 4% increase over FY 2023- 24 actuals. General Fund revenues ended the year $3.8 million higher than the revised forecast for FY 2024- 25, a difference of 1.5%. Tota l revenues received, including non-recurring resources, were $275.3 million.

Non-recurring revenues totaling $16.4 million included reimbursements for grants and federal Pandemic relief funding. The most significant grant funding included allocations from the 2021 American Rescue Plan Act (ARPA), reimbursements from the U.S. Forest Service for strike team deployments, and funding under the Permanent Local Housing Allocation (PLHA) program’s five- year plan. These programs total approximately $7.5 million. Additional non -recurring revenues consisted of reimbursements for fire mutual - aid efforts, pass-through payments related to environmental impact reports, and Measure H funding for homelessness services.

Table 1 illustrates the comparison between the forecasted recurring revenues and the actual revenues received for FY 2024- 25 and reconciles the General Fund revenues as reported in the ACFR.

459
7 Table 1: General Fund Revenues as of June 30, 2025
(In $1,000’s)

1 Sales Tax 64,412$ 61,777$ (2,635)$ 95.9% 2 Property Tax 78,626 79,552 927 101.2% 3 Utility Users Tax 19,639 18,939 (700) 96.4% 4 Services Charges - Intra City 15,657 15,259 (398) 97.5% 5 Services Charges 27,959 29,073 1,114 104.0% 6 In Lieu Tax 9,893 10,379 486 104.9% 7 Interest/Use of Money 4,818 5,165 347 107.2% 8 Parking/Traffic/Other Fines 2,601 3,373 772 129.7% 9 Transient Occupancy Tax 13,853 13,352 (501) 96.4% 10 Building Permits/License Fees 6,902 9,604 2,702 139.1% 11 Transient Parking Tax 4,701 5,274 572 112.2% 12 Business Taxes 2,464 2,601 137 105.5% 13 Franchises 1,520 1,281 (238) 84.3% 14 Intergovernmental Revenues 2,011 3,220 1,208 160.1% TOTAL RECURRING REVENUE 255,056$ 258,848$ 3,792$ 101.5%

NON-RECURRING REVENUE
Grants and State Reimbursements 1,094$ 8,458$ Environmental Impact Report 181
PEG Revenue 173
Trust Account from Fund 115 2,729
GASB 31 Fair Value Adjustment 3,272
Worker's Comp Reimbursement 1,280
Miscellaneous Revenue 268 501 Transfers From Other Funds 245
TOTAL NON-RECURRING REVENUE 1,362$ 16,839$ TOTAL FY 2024-25 GENERAL FUND REVENUES 256,418$ 275,688$

RECONCILIATION TO ACFR
Services Charges-Intra City (Cost Allocation) - (15,258) TOTAL RECONCILIATION ITEMS -$ (15,258)$ ACFR GENERAL FUND TOTAL REVENUES 256,418$ 260,430$ % OF BUDGET
RECEIVEDNO. RECURRING REVENUE CATEGORY

FINAL BUDGET

RECURRING
FY 2024-25
ACTUAL

RECURRING
6/30/25

ACTUAL VS
BUDGET
460
8 Sales Tax
Sales tax revenue for FY 2024-25 was $61.7 million. Revenues decreased by 1.8% in comparison to the FY 2023-24 year-end total of $63.5 million. Second quarter receipts (April -June) declined by 10.9% after adjustments, largely due to reduced auto sales following the closure of a retail sales center. Consumer confidence remained low, with patrons showing greater caution in purchasing discretionary items and shifting their spending towards services and experiences . The Business and Industry sector was experiencing a slow recovery from the effects of labor strikes in prior years. Fuel and service station revenue continued to fall as crude oil prices declined. On a positive note, Transaction Use Tax (TUT) revenues, approved by voters as Measure P, rose 3.4% for the quarter.

Property Tax
Property taxes received for FY 2024-25 outperformed projections by approximately $900,000, up by 1.2%. The increase was primarily a result of the payoff of the City loans and bond principal reductions to the Successor Agency debt service schedules remaining from the former Redevelopment Agency. The payments that would have been used to pay off these debts are now part of residual distributions to the General Fund. Property taxes increased by 4.4 % for FY 2024-25 compared to FY 2023-24.

Service Charges
Several revenues in this category performed above expectations in FY 2024-25. The most significant was the Emergency Medical Services (EMS) revenues, largely driven by a higher volume of calls for services. Parks and Recreation programs also
experienced an overall increase in revenues , largely due to the expansion of the day camp programming . Overall, Service Charge revenues increased by 6.4% in comparison to the FY 2023-24 year-end total of $27.3 million.

Parking/Traffic/Other Fines
Parking fines outperformed expectations in FY 2024- 25, generating approximately $862,000 more than projected. The implementation of the Downtown Parking Management Program, along with enhanced parking enforcement, contributed to this revenue increase.

Forecast: $64,412,066
Actuals: $61,777,433
% Received: 95.9%
Forecast: $ 2,601,000
Actuals: $ 3,373,211
% Received: 129.7%
Forecast: $27,958,890
Actuals: $29,073,007
% Received: 104.0%
Forecast: $78,625,921
Actuals: $79,552,424
% Received: 101.2%
461
9 Building Permits/License Fees
One-time major developments, such as the new airport terminal and the Warner Bros. Ranch lot project, together with residential and commercial property improvements, contributed to a $1.1 million increase in building permits in FY 2024-25. This is a 20.4% gain over the prior fiscal year.

General Fund Expenditures
The General Fund’s Adopted Budget for FY 202 4-25 was $258.7 million, of which 7 4% was allocated for salaries and benefits. After the Council approved carryovers and budget amendments, General Fund appropriations for the fiscal year totaled $292.9 million.

For FY 2024-25, all City Departments remained within approved budget appropriations .

The total amount expended in the General Fund in FY 202 4-25 was $250 million, which equates to 85% of total appropriations. However, $ 26 million of the remaining unspent
appropriations were approved for carryover or are currently encumbered. Therefore, the City’s total amount expended and assigned for expenditure was $276 million or 94% of
total appropriations, leaving a General Fund budget savings of $ 16.8 million, primarily due to staffing vacancies.

Table 2 provides a summary of the General Fund’s total appropriations and expenditures by Department for FY 2024-25, including the reconciliation to the ACFR.

Forecast: $ 6,902,195
Actuals: $ 9,603,976
% Received: 139.1%
462
10 Table 2 – General Fund Appropriations and Expenditures as of June 30, 2025 (In $1,000’s)

General Fund Year-End Balance
As of June 30, 2025, the General Fund’s total balance was $178.8 million, an increase of $17 million from the prior fiscal year. Table 3 provides a breakdown of the General Fund’s balances in accordance with the GASB-defined categories.

Table 3 – General Fund Balance as of June 30, 2025
(In $1,000’s)

DEPARTMENT FY 2024-25
APPROPRIATIONS*
FY 2024-25

EXPENDITURES

PERCENT

REALIZED
Police 79,585$ 75,809$ 95.3% Fire 56,029 55,893 99.8% Parks and Recreation 41,736 35,360 84.7% Public Works 21,464 19,816 92.3% Community Development 27,434 18,931 69.0% Library Services 11,163 10,104 90.5% Administrative Services 31,975 26,755 83.7% Non-Departmental 23,551 7,261 30.8% 292,937$ 249,929$ 85.3%
26,141$
GRAND TOTAL 292,937$ 276,070$ 94.2%

RECONCILIATION TO ACFR
Encumbrances & Carryovers -$ (26,141)$ Services of Other Departments -$ (15,660) Transfers to Other Funds (9,097)$ (9,094) TOTAL RECONCILIATION ITEMS (9,097)$ (50,895)$ ACFR GENERAL FUND TOTAL EXPENDITURES 283,840$ 225,175$

TOTAL EXPENDITURES

ENCUMBRANCES & CARRYOVERS
* Appropriations include all carryovers as well as any additional General Fund budget amendments approved by the City Council since the adoption of the FY 2024-25 Budget.

CATEGORIES DESCRIPTION F Y 2024-25
Nonspendable Amounts that c annot be spent due to their nature such as inventories, prepaid amounts, property, etc.
348$
R
estricted Amounts that ca n only be spent for the specific purposes stipulated by constitution, grants, or through enabling legislation.
35,120
C
ommitted Amounts that ca n be used only for the specific purposes determined by a formal action of the City Council.
-
A
ssigned Unencumbered amounts a pproved by Council for manual carryover from FY 2022-23 to FY 2023-24.
16,280
U
nassigned Amounts include a ll spendable amounts not contained in the other classifications.
127,071
178,
819$ TOTAL GENERAL FUND BALANCE
463
11 The unassigned balance of approximately $127 million represents the amount available to the Council for meeting the City’s general needs. Within the unassigned balance, the City Council has taken action to set aside certain amounts for specific purposes. Table 4 details the budgetary reserves, outstanding accounts receivable, encumbrances, and the remaining spendable fund balance available for future appropriations, all of which comprise the total General Fund unassigned balance at the close of FY 2024-25.

Table 4 – General Fund Unassigned Balance as of June 30, 2025 (In $1,000’s)

The General Fund spendable balance on June 30, 2025, of approximately $47 million, is notably higher than the spendable balance projected during the FY 2024-25 budget process. The difference is due to higher -than-expected fiscal year -end budget savings and the receipt of several significant one-time revenues.

ENVIRONMENTAL REVIEW
This activity includes the FY 2024-25 Annual Comprehensive Financial Report and has no potential for resulting in either a direct or a reasonably foreseeable indirect physical change in the environment. As such, it is not a “project” subject to the requirements of the California Environmental Quality Act (CEQA) 14 Cal. Code Regs § 15378.

Budgetary Reserves
Emergency Reserve (5%) 12,283$
Working Capital Reserve (15%) 36,848
Budget Stabilization 12,283
Compensated Absences 3,949
Park Development Fees 204
Performing Arts 88
Art In Public Places 1,177
Youth Endowment 14
Burbank Athletic Federation (BAF) 292
General Plan Fee 2,185
Sub-total of Budgetary Reserves 69,323$
Encumbrances 9,861$
Outstanding Accounts Receivable 1,151$
Spendable Fund Balance Available for Future Appropriations 46,736$ JUNE 30, 2025 YEAR-END UNASSIGNED BALANCE 127,071$
464
12 FISCAL IMPACT
There is no fiscal impact associated with this informational report to Council.

CONCLUSION
The City’s overall FY 2024-25 actual financial results were favorable, representing a solid fiscal position. The increase in Citywide net position at year-end is a positive indicator of the City’s overall fiscal health, resulting from the strong financial policies and strategic goals previously adopted by the City Council. Staff will continue to monitor economic fluctuations or legislative actions that may impact the City’s financial position.

ATTACHMENT
Attachment 1 – Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025
465

CITY OF BURBANK

CALIFORNIA

ANNUAL COMPREHENSIVE

FINANCIAL REPORFINANCIAL REPORT T
FISCAL YEAR ENDED JUNE 30, 2025
Attachment 1
466

ABOUT THE COVER
The City of Burbank Fiscal Year 2024-25 Annual Comprehensive Financial Report book cover and tabs feature the Warner Bros. Second Century Project. Completed in May of 2023, the Second Century Project was dedicated and named for the centennial anniversary of Warner Bros. Studios. The Frank Gehry-designed office complex features a brand new 800,000-square-foot headquarters for Warner Bros. which houses 4,500 employees. The LEED certified project comprises two buildings, one seven stories high and the other nine, that resemble staggered icebergs through their glass façade. Developed by Worthe Real Estate Group, the complex is located at the back half of The Burbank Studios Lot, rising in full view above State Route 134. The Second Century Project is a celebration of the creativity and innovation at the heart of the Burbank Media District and entertainment industry. Through this project, Warner Bros. has crafted a modern and immersive workplace with a unique tapestry of materials, hospitality, and Warner Bros. history.

The project was awarded ‘Most Innovative Workplace of the Year – Greater than 50,000 Square Feet’ at the 2023 REmmy Awards, which recognizes and celebrates outstanding achievement in corporate real estate, highlighting innovation in workplace design and construction. The Warner Bros. Second Century Project is a significant addition to Burbank’s Media District and affirms the City’s reputation as the “Media Capital of the World”.

COVER LAYOUT:

Cassidy Allen
PHOTOGRAPHY:

City of Burbank Staff
467

ANNUAL COMPREHENSIVE FINANCIAL REPORT
OF THE

CITY OF BURBANK

BURBANK, CALIFORNIA

FISCAL YEAR ENDED
JUNE 30, 2025
Prepared by:

Financial Services Department
Jennifer Becker
Financial Services Director
468
City of Burbank

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS

INTRODUCTORY SECTION
Letter of Transmittal................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................I Government Finance Officers' Association Certificate of Achievement for Excellence in Financial Reporting................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................IX

FINANCIAL SECTION
Independent Auditors' Report................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................1 Management's Discussion and Analysis................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................4 BASIC FINANCIAL STATEMENTS:

Statement of Net Position................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................17 Statement of Activities................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................18 Balance Sheet - Governmental Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................19 Reconciliation of the Balance Sheet of Governmental Funds to Net Position of Governmental Activities in the Statement of Net Position................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................20 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................21 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................23 Statement of Revenues, Expenditures, and Changes in Fund Balances, Budget and Actual - General Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................24 Statement of Revenues, Expenditures, and Changes in Fund Balances, Budget and Actual - Low/Moderate Income Housing Special Revenue Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................26 Statement of Net Position - Proprietary Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................27 Statement of Revenues, Expenditures, and Changes in Fund Net Position - Proprietary Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................29 Statement of Cash Flows - All Proprietary Fund Types................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................30 Statement of Fiduciary Net Position - Fiduciary Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................32 Statement of Changes in Fiduciary Net Position - Fiduciary Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................33 Notes to the Basic Financial Statements:
(1) Summary of Significant Accounting Policies................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................34 (2) Reconciliation of Government-Wide and Financial Statements................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................42 (3) Stewardship, Compliance, and Accountability................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................43 (4) Cash and Investments................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................44 (5) Capital Assets................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................48 (6) Defined Contribution Plans................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................50 (7) Interfund Receivables, Payables, Advances, and Transfers................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................50 (8) Long-Term Liabilities................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................51 (9) Receivables................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................58 (10) Commitments and Contingencies................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................59 (11) Power Supply Expenses................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................59 (12) Accrued Liabilities................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................66 (13) Deferred Compensation Plans................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................66 (14) Prepaid Items and Deposits................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................66 (15) Self-Insurance................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................66 469
City of Burbank

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS
FINANCIAL SECTION (Continued)
(16) Leases and Subscription................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................67 (17) Pension Plans................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................70 (18) Post Employment Benefits Other Than Pensions................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................78 (19) Additional Information................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................84 (20) Hedge Policies and Outstanding Hedge Contracts................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................84 (21) California Cap-and-Trade Program And Renewable Portfolios................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................85 (22) Restatement of Beginning Net Position or Fund Balances................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................86

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in the Pension Liability and Related Ratios - Miscellaneous Plan................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................87 Schedule of Contributions - Miscellaneous Plan................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................89 Schedule of Changes in the Pension Liability and Related Ratios - Police Plan................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................91 Schedule of Contributions - Police Plan................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................93 Schedule of Changes in the Pension Liability and Related Ratios - Fire Plan................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................95 Schedule of Contributions - Fire Plan................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................97 Schedule of Changes in the Net OPEB Liability and Related Ratios................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................99 Schedule of Contributions - OPEB................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................102

SUPPLEMENTARY INFORMATION

COMBINING FUND FINANCIAL STATEMENTS AND BUDGET AND ACTUAL SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (SUPPLEMENTARY INFORMATION):

Non-Major Governmental Funds:

Combining Balance Sheet................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................105 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................109 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................113 Internal Service Funds:

Combining Statement of Net Position................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................134 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................136 Combining Statement of Cash Flows................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................138 470
City of Burbank

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS
STATISTICAL SECTION (Unaudited)
Table
1 Net Position by Component (accrual basis) - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................142 2 Changes in Net Position (accrual basis) - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................144 3 Fund Balances of Governmental Funds (modified accrual basis) - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................148 4 Changes in Fund balances of Governmental Funds (modified accrual basis) - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................149 5 Electricity Sold by Type of Customer - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................151 6 Electricity Rates - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................152 7 Water Sold by Type of Customer - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................153 8 Water Rates - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................154 9 Ratios of Outstanding Debt by Type - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................155 10 Ratio of General Bonded Debt Outstanding - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................156 11 Schedule of Direct and Overlapping Debt................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................157 12 Legal Debt Margin Information - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................158 13 Pledged Revenue Coverage - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................159 14 Demographic and Economic Statistics - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................162 15 Principal Employers - Current and Nine Years Ago................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................163 16 Full-Time and Part-Time City Employees by Function................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................164 17 Operating Indicators by Function - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................165 18 Capital Asset Statistics - Last Ten Fiscal Years................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................167 19 Schedule of Credits................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................169 471

INTRODUCTORY SECTION

INTRODUCTORY SECTION
The Introductory Section of the Annual Comprehensive Financial Report provides general information of the City of Burbank, California’s structure and its personnel, as well as information useful in assessing the City’s financial condition. This section includes:
•
Letter of Transmittal
• City’s Organizational Chart and List of Principal Officials • Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting
472
Nikki Perez, MayorKonstantine Anthony Zizette Mullins Christopher John RizzottiCouncil Member Council Member Council MemberKimberley Clark, City ClerkKrystle Palmer, City TreasurerJustin Hess, City ManagerJoseph McDougall, City AttorneyCourtney Padgett, Assistant City ManagerMandip Samra, Burbank Water and Power General ManagerJose Calderon, Chief Information OfficerPatrick Prescott, Community Development DirectorDanny Alvarez, Fire ChiefEric Lashley, Library Services DirectorBetsy McClinton, Management Services DirectorMarisa Garcia, Parks and Recreation DirectorRafael Quintero, Police ChiefKen Berkman, Public Works Director Tamala Takahasi, Vice-Mayor
Jennifer Becker, Financial Services Director
473
Citizens of Burbank
City Clerk
City Treasurer
City Manager
City Attorney
Information Technology
Financial Services
Community Development
Public Works
Police
Parks & Recreation
ManagementServices
Fire
Burbank Water & Power
Library Services
City CouncilHousing AuthorityParking Authority
MayorNikki PerezVice MayorTamala Takahashi Council MemberChristopher John Rizzotti Council MemberZizette MullinsCouncil MemberKonstantine Anthony Boards, Committees and Commissions in Burbank Municipal Code Art In Public Places Committee Civil Service Board Planning Commission Board of Building and Fire Code Appeals Heritage Commission Police CommissionBoard of Library Trustees Infrastructure Oversight Board Senior Citizen BoardBurbank Cultural Arts Commission Landlord-Tenant Commission Sustainable Burbank Commission Burbank Water and Power Board Park, Recreation and Community Transportation Commission Charter Review Committee Services Board Youth Board Citizens of Burbank
City Clerk
City Treasurer
City Manager
City Attorney
Information Technology
Financial Services
Community Development
Public Works
Police
Parks & Recreation
ManagementServices
Fire
Burbank Water & Power
Library Services
City CouncilHousing AuthorityParking Authority
MayorNikki PerezVice MayorTamala Takahashi Council MemberChristopher John Rizzotti Council MemberZizette MullinsCouncil MemberKonstantine Anthony Boards, Committees and Commissions in Burbank Municipal Code Art In Public Places Committee Civil Service Board Planning Commission Board of Building and Fire Code Appeals Heritage Commission Police CommissionBoard of Library Trustees Infrastructure Oversight Board Senior Citizen BoardBurbank Cultural Arts Commission Landlord-Tenant Commission Sustainable Burbank Commission Burbank Water and Power Board Park, Recreation and Community Transportation CommissionCharter Review Committee Services Board Youth Board 474

I

CITY OF BURBANK
275 EAST OLIVE AVENUE, P.O. BOX 6459, BURBANK, CALIFORNIA 91510-6459 BURBANKCA.GOV

December 10, 2025

To the Honorable Mayor, Members of the City Council and the Citizens of the City of Burbank, California:

We are pleased to submit the Annual Comprehensive Financial Report (ACFR) of the City of Burbank for the Fiscal Year (FY) 202 4-25. Responsibility for the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the City. In our opinion, the data is accurate in all material aspects, is presented in a manner designed to fairly set forth the financial position and results of operations of the City and contains all disclosures necessary to enable the reader to understand the City’s financial affairs.

The financial statements are prepared in accordance with Generally Accepted Accounting Principles (GAAP) as established by the Government Accounting Standards Board (GASB). This report consists of management’s representations concerning the finances of the City of Burbank, California. Consequently, the management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, the management of the City has established a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with GAAP. Since the cost should not outweigh the benefits, the City’s internal controls have been designed to provide reasonable rather than an absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

Audited Financial Statements

The City’s financial statements have been audited by LSL, LLP, a public accounting firm fully licensed and qualified to perform audits of local governments within the State of California. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City of Burbank, California, for the FY ended June 30, 2025, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation.

The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Burbank, California’s financial statements for the FY ended June 30, 2025, are fairly presented in conformity with GAAP. The independent auditors’ report is presented as the first component of the financial section of this report.
475

II

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of the Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors in the financial section of the ACFR.

“Single Audit” for Federal Grant Programs:

The independent audit of the financial statements of the City was part of a broader, federally mandated “Single Audit” designed to meet the special needs of Federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements but also on the audited government’s internal controls and compliance with legal requirements. Special emphasis is placed on internal controls and legal requirements involving the administration of Federal awards. This information is available in the City’s separately issued Single Audit Report.

PROFILE OF THE CITY OF BURBANK

The City of Burbank, incorporated in 1911 under the general laws of the State of California, is a long -established residential city and commercial center located within Los Angeles County in Southern California. The City of Burbank is a unique urban community located 12 miles northwest of downtown Los Angeles and nestled between the Hollywood Hills and the Verdugo Mountains near the 5 and 134 Freeways. The City occupies a land area of 17.16 square miles and serves a population of 106,146.

The City provides a full range of municipal services to its residents and businesses. Services provided include public safety (police and fire); street construction and maintenance; sanitation; refuse collection and disposal; electric, water, and sewer utilities; cultural and recreational programs; public infrastructure improvements; planning and zoning; and general administrative and support services.

Form of Government

Burbank is a full -service charter city that operates on a Council -Manager form of government. The Council has the authority to make and enforce all laws and regulations concerning municipal affairs, subject only to the limitations of the City Charter and the State Constitution. The City Council consists of five members elected at -large for four-year terms. The Mayor and Vice-Mayor are selected from the City Council members and serve one-year terms. The City’s other elected officials are the City Treasurer and City Clerk, whose terms of office are four years. The City Council appoints the City Manager and City Attorney. All other department heads are hired by the City Manager.

Budgetary Policy and Control

The annual budget serves as the foundation for the City’s financial planning and control. The City Council is required to adopt an annual budget resolution by June 30 of each year for the General Fund, Special Revenue Funds, Capital Projects Funds, and Proprietary Funds. These budgets are adopted and presented for reporting purposes on a basis consistent with GAAP.

The level of appropriated budgetary control is the total adopted budget, which is defined as the total budget for all funds and divisions and includes all revisions and amendments approved by the City Council after the initial budget adoption. The City Man ager may authorize transfers of appropriations within the adopted budget. Supplemental appropriations during the year must be approved by the City Council. Unexpended or unencumbered appropriations lapse at the end of the fiscal year. Encumbered appropriat ions are re-appropriated in the ensuing year’s budget. The City utilizes an encumbrance accounting system, whereby commitments such as purchase orders and unperformed contracts are recorded as assigned fund balances at year-end per GASB #54.

FACTORS AFFECTING FINANCIAL CONDITION

The information presented in the financial statements is best understood when it is considered from the broader perspective of the specific environment within which the City of Burbank operates.

476

III

Local Economic Environment

The City of Burbank’s economic environment is showing strength in commercial, residential, and retail development sectors with several development projects underway, including more than 2, 116 units of housing, 1,007 hotel rooms, 16 new sound stages, and offices.

Plans for four new hotel properties including AC Hotel, Aloft, Residence Inn, and Home 2 Suites by Hilton are set to expand the City’s existing inventory by 37%. This market growth is bolstered by the tourism efforts through Visit Burbank, which achieved a citywide hotel occupancy rate of 76.3% with average daily rates of $190 per night in Fiscal Year 2024-25.

The City continues to focus on projects promoting the beautification of our neighborhoods and business districts, the attraction of new retail stores and restaurants, the development of much needed housing, and the expansion of the citywide transportation system.

Downtown Burbank’s retail and office scene is thriving with the opening of new restaurants and retailers such as Palma Ristorante, Jam Jam Tea Studio, Tigawok, Chubby Dumpling , Lab Lagree, Candeeland, and Miniso. Several new businesses are also plann ed to open in FY 2025-26, including Supreme Crab, Scum and Villainy Cantina, The Melt, and iSmash.

Downtown Burbank spans over 13 blocks with more than 600 retailers and restaurants and four major hotels. With several mixed-use developments underway in this core area, Downtown Burbank continues its evolution as a thriving 18 -hour neighborhood for residents, businesses, and visitors to enjoy. The first two phases of the First Street Village mixed -use project, located at the southwest corner of First Street and Magnolia Avenue, are now complete. This project includes 176 apartments and 12,000 square feet of ground-floor retail and restaurant space that is almost completely leased out. The Intro by LaTerra mixed- use development project is also well underway, with 573 housing units n ow completed and a 307-room hotel anticipated to be completed in a few years.

Throughout the City, business continues to grow, with new openings including Capital Grille, Philz Coffee, Handel’s Ice Cream, Idyllwild Tavern, and Rivian Motors , to name a few, and the anticipated openings of Equinox Gym, Firehouse Subs , and Flow Wine Bar, coming soon.

Over the past five years, Burbank has experienced a 19% increase in average household incomes, reflecting robust job creation and upward mobility; a 40% jump in average single -family home values, signaling strong market demand and quality -of-life appeal; and a 21% rise in hotel Average Daily Rates (ADR), underscoring a dynamic tourism sector. Downtown Burbank visitation grew 13.2% since 2020, bolstered by enhanced outdoor dining, new retail and restaurant openings, and safe and clean initiatives, while Hollywood Burbank Airport passenger traffic exceeded pre-2019 benchmarks despite geopolitical headwinds.

Looking ahead, the approved 2024 -2028 Economic Development Strategic Plan continues to serve as the guide for the City’s economic development priorities including streamlining the permitting process to enhance the opening of new businesses and the expansion of existing businesses, optimizing vacant or underutilized spaces, focusing on innovation to ensure a vibrant, growing economy, retaining and expanding Burbank’s leading and emerging industries, supporting diverse, independent small businesses, and market Burbank to attract businesses and employees. The Plan also provides a framework to look ah ead to the future and ensure that there are measures and deliverables in place to maintain economic vibrancy in the City.

477

IV

Burbank’s average single -family home sale price for the second quarter of 2025 was $1,299,519, while the median home sale price was $1,196,000, compared to the same period last year where average single-family home prices were $1,230,000 while median home prices were $ 1,200,000. The median price fo r con dominium sales for the second quarter of 2025 was $743,000, a slight increase compared to the same period last year at $740,000. The affordability of housing for Burbank’s workforce population and low-income residents continues to be a primary focus of the City’s economic development efforts.

Burbank Median Housing Prices

Burbank’s office space vacancy increased in June 2025 to 21.93% compared to 18.8% in June 2024. This relatively high vacancy rate is a result of the downsizing of office space due to the continuation of work-from-home initiatives from multiple large employers and the building of additional office space such as the Warner Bros. Second Century development. Office rental rates increased slightly, averaging $4.10 per square foot in June 2025 compared to $4.04 per square foot in June 2024.

Office Vacancy Trend

478

V

Unemployment rates remained relatively stable into 2025. The City of Burbank’s unemployment rate for June 2025 of 7.1% was higher in comparison to the City of Glendale’s 5.9%, Los Angeles County’s 5.9%, and the State of California’s rate of 5. 8%. The ongoing changes in the entertainment industry have continued to contribute to Burbank’s higher unemployment rate, given the concentration of entertainment industry jobs located within the City.

Unemployment Rate Trend

Effectively utilizing the City of Burbank’s resources for the benefit of the entire community is at the heart of the Mayor and City Council’s commitment to solid fiscal management. Economic development efforts also seek to continue building Burbank’s revenue base by bringing new jobs, along with residential and commercial development that will increase Burbank’s assessed value and generate property tax, sales tax, and transient occupancy tax revenues to the City.

Long-Term Financial Planning

The City of Burbank engages in many activities focused on long-term financial planning, including:

Five-Year Financial Forecast. The intended purpose of the financial forecast is to foster an understanding of long - term financial trends and their impact on the City’s overall financial picture. This long -term perspective allows the City Council and City management to make informed financial decisions today while fully understanding the future impacts of decisions.

The Burbank City Council also annually reviews and adopts a five-year Capital Improvement Program (CIP), grouping major projects by categories such as:

• Municipal Facilities
• Parks and Recreation
• Refuse Collection and Disposal
• Technology Infrastructure
• Traffic, Transportation, and Pedestrian Access
• Wastewater
• Burbank Water and Power (BWP) Utility Projects

479

VI

The CIP is a five -year program designed to tie the planning of capital improvements to realistic, reliable funding sources to ensure that both the planning and implementation of such projects are balanced with available resources.

These investments reflect the City Council’s com mitment to maintaining and improving the City and to providing citizens with the highest possible service.

Major City Goals. The City Council sets goals to assist policy leaders in developing a future focus, discussing issues and opportunities facing the community, setting strategic direction, and determining priorities. Council goal -setting also provides a clear message to City staff as to what the Council aims to accomplish in the upcoming planning period.

These were the established priorities for FY 2024-25:

The City Council’s goals drive the development of City department goals, also known as the Work Program, as well as department performance measures, both of which are prepared annually by City staff as part of the budget process.

Work Program Goals and Performance Measures are clearly linked to the City Council’s six stated goals for 202 5.

The elements of the Work Program are above and beyond the core services to the community that the City provide s and are part of our continuous improvement efforts. The Adopted FY 2024-25 Budget reflects these stated efforts and aligns approved increases to funding with the above priorities established by the City Council.

MAJOR INITIATIVES

There are many exciting projects currently proposed or underway in the City of Burbank. Construction on several significant projects in FY 2024-25 is anticipated to bringing new housing, commercial, and industrial opportunities to improve both the City’s financial health and quality of life.

First Street Village: This mixed-use project consists of three, six -story buildings with 176 multi-family apartments on the upper floors and up to 11,800-square-foot of retail and commercial space on the ground floors. The property is the first of its kind to include 14 affordable housing units. On-site amenities and an open space area will be included. 480

VII

INTRO by LaTerra : This is a mixed-use project featuring 573 rental units, a 307 -room hotel, and 1,067-square-foot of ground floor retail. The residential portion of the project is now complete, with the hotel anticipated to be completed in a few years.

A-LOFT and Residence Inn Hotels: A seven-story dual-brand hotel that will consist of 420 rooms, 219 hotel rooms operated by A-loft, and 201 hotel rooms operated by Residence Inn. The hotel would also include amenities such as a restaurant, a lounge, cafes, meeting rooms, a fitness center, and a rooftop amenity deck. This project is estimated to be completed in 2028.

Aero Crossings: This project will encompass 862 residential units including 80 low-income units, and 12 live-work spaces. In addition to the residential units, Aero Crossings will include 9,700 -square-foot of retail space, 151,800 - square-foot of office space, 1,613 parking spaces, and 91,575 -square-foot of open space that includes paseos, courtyards, and roof decks.

Elevate BUR Airport Replacement Terminal: A new 14-gate, 355,000-square-foot replacement terminal to be built with up to 2,007 parking spaces at the site of the current Hollywood Burbank Airport. The replacement terminal is slated to open in 2026 with demolition of the existing terminal occurring within 12 months of completion.

Warner Bros. Discover Ranch Lot Studios: A 30-acre studio campus on 926,000 square feet consisting of 16 sound stages and a five-story office building and parking structure. This project is estimated to be completed in 2025.

AC Hotel: A six-story 196-room hotel with a 3,800 square feet ground-level restaurant and three levels of subterranean parking. Amenities to include a fitness center, lounge, pool, outdoor courtyard, and rooftop viewing deck.

Home2Suites by Hilton: A Five-story, 43,896 -square-foot all -suite extended -stay hotel featuring 84 rooms with contemporary accommodations.

Burbank Civic Center Project: The proposed project includes a replacement Central Library of approximately 65,000 square feet, open space of approximately 52,000 square feet, replacement office space for the City Administrative Services Building of approximately 25,000 square feet, and a public parking facility.

Pickwick Lane: Construction of 92 three -story residential townhomes ranging from 1,333 to 1,912 square feet on a

5.05-acre site that was previously Pickwick bowling alley. 10 of the 92 units will be set aside as deed -restricted dwelling units affordable to eligible low-income households. This project is estimated to be completed in 2025.

AWARDS AND ACKNOWLEDGMENTS

The Award Program

The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Burbank for its annual comprehensive financial report for the FY that ended June 30, 2024. This was the 41st consecutive year that the City of Burbank received this prestigious award. To be awarded a Certificate of Achievement, the City published an easily readable and efficiently organized annual comprehensive financial report. This report satisfied both GAAP and applicable legal requirements.

The Certificate of Achievement for Excellence in Financial Reporting from the GFOA is valid for one year. Staff expects the current annual comprehensive financial report will continue to meet the Certificate of Achievement requirements and it will be submitted to the GFOA in anticipation of receiving another certificate.

There are many benefits to participating in these programs beyond simply receiving recognition for our efforts. By striving to meet the program’s standards and goals, the City continues to produce updated and enhanced reports.

Additionally, as part of the review process, comments for improvement from other municipal finance professionals who review our reports from a “fresh” perspective are received. This results in continuous improvements in reporting our financial results to elected officials, staff, and other interested parties such as bondholders, credit agencies, and the public at large.

481
VIII
Acknowledgments
We are deeply grateful to the entire Financial Services Department staff, whose dedication and teamwork made the preparation of this report possible. Each individual’s contribution is sincerely appreciated. We also wish to acknowledge the hard work and support of our Department Managers and their teams.

Respectfully,

JENNIFER BECKER JUSTIN HESS
City Manager Financial Services Director
482

IX

CERTIFICATE OF ACHIEVEMENT FOR

EXCELLENCE IN FINANCIAL REPORTING

The Government Finance Officers
Association of the United States and
Canada (GFOA) awarded a
Certificate of Achievement for
Excellence in Financial Reporting to
the City of Burbank for its annual
comprehensive financial report for
the fiscal year ended June 30, 2024.

This was the 41st consecutive year
that the City of Burbank has
achieved this prestigious award. In
order to be awarded a Certificate
of Achievement, a government must
publish an easily readable and
efficiently organized annual
Comprehensive financial report.

This report must satisfy both
generally accepted accounting
principles and applicable legal
requirements.

A Certificate of Achievement is valid
for a period of one year only.

We believe that our current
annual comprehensive financial
report continues to meet the
Certificate of Achievement
Program’s requirements and we are
submitting it to the GFOA to
determine its eligibility for another
certificate.

Government Finance Officers Association

Certificate of
Achievement
for Excellence
in Financial
Reporting

Presented to

City of Burbank
California

For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2024

Executive Director/CEO
483

FINANCIAL SECTION

FINANCIAL SECTION
The Financial Section of the Annual Comprehensive Financial Report contains the following:
• Independent Auditors' Report
• Required Supplementary Information –
Management’s Discussion and Analysis (MD and A)
• City’s basic financial statement, which includes the following:
- The Government-wide Financial Statements
- Fund Financial Statements
- Notes to Basic Financial Statements
• Required Supplementary Information –
Schedule of Funding Progress of the City’s Defined Benefit Pension Plan
484

INDEPENDENT AUDITORS’ REPORT

To the Honorable Mayor and Members of the City Council
City of Burbank, California

Report on the Audit of the Financial Statements

Opinions

We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Burbank, California, (hereafter, the City) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of Matter

Change in Accounting Principle

As described in Note 1 to the financial statements, in 2025, the City adopted new accounting guidance, GASB Statement No. 101, Compensated Absences. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

1 LSLCPAS.COM
485
To the Honorable Mayor and Members of the City Council
City of Burbank, California
2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditors’ Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:

• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.

• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.

• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and required pension and other post -employment benefits schedules as listed on the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 486
To the Honorable Mayor and Members of the City Council
City of Burbank, California
3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual fund financial statements and schedules (supplementary information) are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 10, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Irvine, California
December 10, 2025
487
City of Burbank
Management's Discussion and Analysis
(in thousands)
As management of the City of Burbank, California, we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the Fiscal Year (FY) ended June 30, 2025. We encourage readers to review the information provided here along with the additional details included in our letter of transmittal, which can be found on page I of this report.

FINANCIAL HIGHLIGHTS
 The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the most recent FY by $1,498,759 (net position), which was comprised of net investment in capital assets of $1,106,131, restricted net position of $133,518, and unrestricted net position of $259,110. Of this amount, $259,110 (unrestricted net position) may be used to meet the City’s ongoing obligations.  The City’s total net position increased by $53,384 during the Fiscal Year 2024-25. This growth was driven by the governmental activities of the City, accounting for $22,806 of the increase. The increase was mainly attributable to the positive revenue growth in property tax, Transient Occupancy (TOT), parking fees, permits/license fees and charges for services. Business-type activities accounted for an increase of $30,578, with the Electric Utility and Refuse Collection and Disposal accounting for the majority of the increase in total net position.  As of June 30, 2025, the City’s governmental funds reported combined balances of $381,397, an increase of $38,207 from the prior year restated balance. Approximately, $126,951 or 33% of the total fund balances are unassigned and available for spending.
 At the end of the FY 2024-25, the unassigned fund balance for the General Fund was $127,071, or 54% of total expenditures.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements comprise of three components:
 Government-wide financial statements
 Fund financial statements
 Note to basic financial statements. This report contains required supplementary information and an unaudited statistical section in addition to the basic financial statements Government-wide Financial Statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the City’s assets, deferred outflows, liabilities, and deferred inflows, with the difference between the four reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event causing the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported for some items that will only affect cash flows in future fiscal years (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from ones that are intended to recover some costs through user fees and charges (business-type activities).

The governmental activities of the City include general government, police, fire, public works, community development, parks and recreation, library, and interest on long-term debt. Property taxes, sales tax, transient occupancy tax, user fees, interest income, state and federal grants, contributions from other agencies, and other revenues finance these activities.

The business-type activities of the City include operations of the electric, water, water reclamation and sewer, refuse 4 488
City of Burbank
Management's Discussion and Analysis
(in thousands)
collection and disposal utilities.

The government-wide financial statements can be found on page 17 of this report.

Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the City's funds can be divided into two categories: governmental funds and proprietary funds.

Governmental Funds. Governmental funds are used to account for the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds' financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near- term financial requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the governmental funds' balance sheet and the statement of revenues, expenditures, and changes in fund balances provide a reconciliation to compare governmental funds and governmental activities.

The City maintains 23 individual governmental funds. Information is presented separately in the governmental funds' balance sheet and in the statement of revenues, expenditures, and changes in fund balances for the General Fund and the Low and Moderate Income Housing Special Revenue Fund, each of which is considered to be a major fund. Data from the other 21 governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combined statements in the Non-major Governmental Funds section of this report.

The City adopts an annual appropriated budget for all its funds. A budgetary comparison statement is provided for all funds with an annually adopted budget. The budgetary comparison statement for the General Fund is in the basic financial statements. All other funds with legally adopted annual budgets are in the supplementary information section.

Proprietary Funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its Electric, Water, Water Reclamation and Sewer, and Refuse Collection and Disposal Services.

Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses internal service funds to account for the following activities:
 Self-insurance activities, including:
 General liability insurance
 Workers’ compensation insurance
 Vehicle operation and maintenance
 Office equipment operation and maintenance
 Communication equipment operation and maintenance
 Information technology infrastructure and operation
Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.

The proprietary fund financial statements provide separate information for the electric, water, water reclamation and sewer, and refuse collection and disposal utilities, all of which are considered major funds of the City. Conversely, the internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements.

Individual fund data for the internal service funds is provided in the form of combined statements in the Internal Service 5 489
City of Burbank
Management's Discussion and Analysis
(in thousands)
Funds section of this report.

The basic proprietary fund financial statements can be found on page 27 of this report.

Notes to the Basic Financial Statements. The notes to the basic financial statements provide additional information and context that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

The notes to the basic financial statements can be found on page 34 of this report.

Other Information. In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information concerning the City’s progress in funding its obligation to provide pension benefits to its employees. Required Supplementary Information can be found on page 87 of this report. Supplementary information on non-major governmental funds and internal service funds is presented immediately following the required supplementary information on pensions and the combining and individual fund statements and schedules can be found on page 105 of this report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of the City’s financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $1,498,759 at the close of FY 2024-25.

The largest portion of the City’s net position (74%) reflects its net investment in capital assets (e.g., land, buildings, utility and general government infrastructure, machinery, and equipment, etc.), less any related debt used to acquire those assets that are still outstanding. The City uses capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's net investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets cannot be used to liquidate liabilities.

TABLE 1 - The City of Burbank’s Net Position as of June 30, 2025 and 2024:

Governmental Activities Business-type Activities Total
2025 2024 2025 2024 2025 2024
Assets:

Current and other assets$ 607,751$ 570,858$ 386,383$ 375,668$ 994,134$ 946,526 Capital assets 718,912 707,276 590,056 542,998 1,308,968 1,250,274 Total assets 1,326,663 1,278,134 976,439 918,666 2,303,102 2,196,800 Deferred outflows of
resources 73,778 114,933 29,362 44,164 103,140 159,097
Liabilities:

Current and other
liabilities 75,760 62,167 88,111 57,681 163,871 119,848 Long-term liabilities 356,708 379,771 365,154 377,703 721,862 757,474 Total liabilities 432,468 441,938 453,265 435,384 885,733 877,322 Deferred Inflows of
Resources 10,070 16,032 11,680 17,168 21,750 33,200
Net Position:

Net investment in capital
assets 711,841 701,659 394,290 386,335 1,106,131 1,087,994 Restricted 130,105 113,452 3,413 2,814 133,518 116,266
Unrestricted 115,957 119,986 143,153 121,129 259,110 241,115 Total net position $ 957,903$ 935,097$ 540,856$ 510,278$ 1,498,759$ 1,445,375 6 490
City of Burbank
Management's Discussion and Analysis
(in thousands)
At the end of FY 2024-25, the City can report positive balances in all three categories of net position. The total net position was positive as a whole for the City, as well as for its separate governmental and business-type activities.

TABLE 2 - The City’s Changes in Net Position for the years ended June 30, 2025 and 2024:

Governmental Activities Business-type Activities Total
2025 2024 2025 2024 2025 2024
Revenues:

Program revenues:

Charges for services $ 104,031$ 100,410$ 316,812$ 281,245$ 420,843$ 381,655 Operating grants and contributions72,066 57,410 438 1,465 72,504 58,875 Capital grants and contributions 2,974 107 6,908 2,981 9,882 3,088 General revenues:

Property tax 78,967 75,169 - - 78,967 75,169
Sales tax 77,843 79,217 - - 77,843 79,217
Utility users tax 18,939 18,687 - - 18,939 18,687
Unrestricted investment earnings26,210 21,690 15,778 15,239 41,988 36,929 Other 47,294 56,917 3,259 3,660 50,553 60,577
Total revenues 428,324 409,607 343,195 304,590 771,519 714,197 Expenses:

General government 24,682 29,087 - - 24,682 29,087
Police 89,841 82,707 - - 89,841 82,707
Fire 69,835 64,421 - - 69,835 64,421
Public works 43,882 40,801 - - 43,882 40,801
Community development 119,471 80,567 - - 119,471 80,567 Parks and recreation 45,960 41,248 - - 45,960 41,248
Library 12,036 8,984 - - 12,036 8,984
Water reclamation & sewer - - 18,933 19,063 18,933 19,063 Electric utility - - 230,907 204,426 230,907 204,426
Water utility - - 39,956 37,346 39,956 37,346
Refuse collection & disposal - - 23,288 22,592 23,288 22,592 Total expenses 405,707 347,815 313,084 283,427 718,791 631,242 Increase (decrease) in net
position before transfers 22,617 61,792 30,111 21,163 52,728 82,955 Gain from sale of capital assets 206 191 450 (608) 656 (417) Transfers (17) 268 17 (268) - -
Increase (decrease) in
net position 22,806 62,251 30,578 20,287 53,384 82,538
Net position, July 1, 2024 935,097 872,846 510,278 489,991 1,445,375 1,362,837 Net position, June 30, 2025 $ 957,903$ 935,097$ 540,856$ 510,278$1,498,759$1,445,375 7 491
City of Burbank
Management's Discussion and Analysis
(in thousands)
Governmental Activities. Governmental activities increased the City’s net position by $22,806, due to revenue growth in service charges, assessed value growth in property taxes, and operating grants and contributions. Total expenses increased by $57,892 (17%), mainly as a result of the higher cost of goods and labor, while program revenues increased by 13% due to an increase in operating grants and contributions of $14,656 from the prior year. General revenues, which encompass Property Tax, Sales Tax, Utility Users Tax, other taxes, and investment earnings decreased by 1.0% from the prior year due to the lower-than-anticipated sales tax receipts because of the closure of a major auto retailer. This was largely offset by increases in assessed value in both the commercial and residential sectors along with building permits and plan check fees from large developments. Travel and tourism also contributed to revenue growth, and higher interest rates and increased fund balances fueled increases in interest earnings.  General revenues such as property, business, and sales taxes are not shown by program, but are effectively used to support program activities citywide. For governmental activities overall, charges for services are the largest single source of funds (24.3%), followed by property tax (18.4%). 8 492
City of Burbank
Management's Discussion and Analysis
(in thousands)
Governmental Activities
Expenses and Program Revenues
 The chart above illustrates the City’s governmental expenses and revenues by source. Environmental (Public Works and Community Development Departments, 40%) is the largest function, followed by Public Safety (Police and Fire Departments, 39%), with Culture and Recreation third (Library and Parks and Recreation Departments, 14%).

Business-type Activities. Business–type activities increased the City’s net position by $30,578, supported by favorable operating results and prudent financial management. It is important to note an increase in unrestricted investment earnings of $539 (4%) from the prior year.
9 493
City of Burbank
Management's Discussion and Analysis
(in thousands)
Business-Type Activities
Expenses and Program Revenues
The chart above illustrates Business-type expenses and revenues by fund. The Electric Utility is the largest of the p
roprietary funds followed by the Water Utility, Refuse Collection and Disposal Utility, and the Water Reclamation and Sewer.
10 494
City of Burbank
Management's Discussion and Analysis
(in thousands)

FINANCIAL ANALYSIS OF THE CITY'S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information may be useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of the City’s net resources available for spending at the end of the fiscal year.

As of the end of the FY 2024-25, the City’s governmental funds reported combined ending fund balances of $381,397.

Approximately 33% of fund balances ($126,951) constitute unassigned fund balances. The remainder of the fund balance is reserved to indicate that it is not available for new spending because it has been committed, assigned, or is nonspendable due to the following:
1) To liquidate contracts and purchase orders of the prior period ($45,822) 2) Committed for transportation purposes ($24,921)
3) Is nonspendable due to the asset not existing in easily liquidatable form ($520) 4) Restricted for housing purposes ($47,200)
5) Restricted for pensions ($33,598)
6) For a variety of other restricted purposes ($102,385) The General Fund is the chief operating fund of the City. During the FY 2024-25, the total balance of the General Fund increased by $17,012 due to higher recurring revenues, combined with the unanticipated non-recurring revenues, and higher budgetary savings due to staffing vacancies. At the end of FY 2024-25, the total General Fund balance was $178,819, while the unassigned fund balance was $127,071. As a measure of the General Fund liquidity, it may be useful to compare both the unassigned fund balance and the total fund balance to the total fund expenditures. Unassigned fund balance represents 54% of total General Fund expenditures of $234,324, while total fund balance represents 76% of that same amount.

The Low and Moderate Income Housing Special Revenue Fund holds all capital project housing activities. At the end of the FY 2024-25, the unassigned fund balance was $0 as the total fund balance of $47,200 is restricted for specific housing uses. The total fund balance represents 5,673% of total Low/Mod Fund expenditures of $832. The fund balance of the Low/Mod fund decreased by $293 during the current fiscal year due to the reduction in grant revenues for homeless services and housing grant revenues.

Proprietary Funds. The City’s Proprietary Funds provide the same type of information found in the government-wide financial statements, but in more detail.

Enterprise Funds. As of June 30, 2025, the unrestricted net position of the enterprise funds totaled $139,922 and the total increase in unrestricted net position was $18,256.

Water Reclamation and Sewer Fund
The Water Reclamation and Sewer Fund holds the City’s sewer system enterprise. At the end of the FY 2024-25, the unrestricted net position was $36,058, while the total net position was $106,141. The unrestricted net position represents 189% of total Water Reclamation and Sewer fund operating expenses of $19,127, while the total net position represents 555% of that same amount. The net position of the Water Reclamation and Sewer fund increased by $4,600 mainly due to the increase in service charges and fair market value of investments.

Electric Utility
During the FY 2024-25, financial performance reflected solid retail sales growth and continued investment in system reliability and modernization. Retail Revenues, which comprised 86.2% of operating revenues, increased by 10.7% primarily due to an 8.0% rate increase effective January 1, 2025, and higher energy consumption driven by a warmer 11 495
City of Burbank
Management's Discussion and Analysis
(in thousands)
summer. Wholesale trading margins contributed to operating income, though results were lower than the prior year due to reduced regional market spreads and transmission constraints from Intermountain Power Project testing. Other revenues rose by 17.8%, largely attributable to proceeds from the sale of emission credits under California's Cap-and-Trade Program, which generated $3,200 in restricted revenues to be used for greenhouse gas reduction initiatives. ONE Burbank, the City's fiber-optic business program, experienced a temporary revenue decline due to reduced film industry activity and site construction disruptions during the FY 2024-25.

Operating Expenses increased during the year, reflecting higher power supply costs, maintenance activities, and personnel-related expenses. Retail power supply and fuel expenses rose by 22.7% due to higher retail sales, limited coal supply for the Intermountain Power Project (IPP), the purchase of more renewable resources to meet state regulatory requirements and additional power purchases required during the month-long maintenance of Magnolia Power Plant (MPP). Transmission expenses also grew by 11.4% due to increased operations and maintenance costs for the Southern Transmission System. The Electric Utility continued to strengthen its pension funding position by making a one-time $2,100 voluntary lump-sum payment to CalPERS to reduce its unfunded actuarial liability. Depreciation expense increased by 10.0% as new capital assets were placed into service, and interest income improved due to higher yields and bond proceeds held for capital projects.

The Electric Utility's total assets increased by $40,662, primarily reflecting capital investments funded by the 2023 Electric Revenue Bonds. Total liabilities grew by $20,148 due to higher customer deposits, offset by lower pension and Other Post-Employment Benefits (OPEB) liabilities. Net Position increased by $14,357, supported by favorable operating results and prudent financial management. Significant capital projects included continued 4 kilovolt (kV) to 12kV system conversions and completion of the Golden State Substation rebuild, which expanded capacity by 50.0% and enhanced system safety and reliability. The Electric Utility maintained exceptional reliability with an availability rate of 99.9% and earned the American Public Power Association's Diamond Level RP3 designation, recognizing excellence in reliability, safety, and workforce development. As of June 30, 2025, the Electric Utility had $164,055 in outstanding revenue bonds, following the July 2024 refunding of the 2010 Build America Bonds. Both Moody's and S&P affirmed strong credit ratings, supported by prudent financial management, a diverse power portfolio, and alignment with long-term sustainability goals.

Water Utility
During FY 2024-25, the Water Utility experienced solid financial performance driven by higher sales volume and a rate increase. Potable water sales, which represented 84.3% of operating revenues, increased by 8.0%, reflecting lower rainfall and higher customer demand. Burbank received only 6.43 inches of rain during the fiscal year compared to 25.2 inches in the prior year, resulting in a 15.4% increase in potable water revenues. Recycled water sales, which accounted for 18.2% of total sales, rose by 6.2% due to new customer connections and reduced precipitation, contributing to an 18.5% increase in recycled water revenues. These sales supported the City's sustainability goals by reducing potable use in landscaping and industrial applications. Overall, total operating revenues benefited from strong demand, the July 2024 rate adjustment, and continued customer expansion within the recycled water system.

Operating expenses increased moderately during the year, largely driven by higher water supply and operational costs.

Water supply expenses rose 16.8% due to rate increases from the Metropolitan Water District (MWD) and greater reliance on imported water to meet higher demand. Local production from the Burbank Operable Unit (BOU) continued to supply the majority of potable water, though its proportion decreased slightly as MWD-supplied volume rose. Operations, maintenance, and administrative expenses increased by 2.2% due to higher labor costs, while other operating expenses were 37.3%, reflecting higher shared services, contractual, and technology-related costs. The Water Utility also made a one-time $330 contribution to CalPERS to reduce unfunded pension liabilities. Depreciation expense rose by 5.5% as additional capital assets were placed into service.

The assets increased by $3,382, primarily from ongoing capital investments, while liabilities decreased by $2,515 due to reduced debt and pension liabilities. Net position increased by $4,475, reflecting favorable operating results and prudent financial management. Capital investment remained a top priority, with $10,300 invested in system improvements, including water main replacements, meter upgrades, and service expansions. The Water Utility continued implementing predictive maintenance programs that leverage acoustic monitoring and satellite imaging to proactively identify infrastructure risks and optimize capital spending. These initiatives contributed to maintaining low water loss rates, well below state and national averages. Strategic projects underway include feasibility studies for a potable reuse facility 12 496
City of Burbank
Management's Discussion and Analysis
(in thousands)
capable of producing 2,000 gallons per day of advanced purified water and participation in a potential regional desalination initiative to strengthen long-term water reliability. As of June 30, 2025, outstanding water revenue bonds totaled $45,100, following the July 2024 refunding of the 2010 Build America Bonds. In May 2025, S&P downgraded the Water Utility's credit rating from 'AAA' to 'AA+' with a stable outlook, citing a weaker local economy, lower liquidity levels, heightened exposure to drought and climate risks; however, the Utility continues to demonstrate sound financial stewardship, disciplined rate-setting, and strong debt coverage metrics.

Refuse Collection and Disposal
The Refuse Collection and Disposal Fund holds the City’s refuse collection and disposal enterprise. At the end of the FY 2024-25, the unrestricted net position was $21,897, while the total net position was $32,659. The unrestricted net position represents 92% of total Refuse Collection and Disposal fund expenses of $23,832, while the total net position represents 137% of that same amount. The net position of the Refuse Collection and Disposal fund increased by $3,377 due to an increase in charges for services and the fair market value of investments.

Internal Service Funds. The City’s internal service funds are used to accumulate and allocate costs internally among the City’s various functions. As of June 30, 2025, the unrestricted net position of the internal service funds was $105,014, and the total increase in net position for these funds was $2,400. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.

GENERAL FUND BUDGETARY HIGHLIGHTS
In comparison to the original FY 2024-25 General Fund revenue budget, the final adopted budget increased by $19,181 primarily due to 1st quarter revenue adjustments and mid-year adjustments. The most significant change was in current year property tax projections, which rose by $3,431 from the original estimate and exceeded projections by $930. Other categories showing better-than-expected results included use of money and property, which increased by $6,055 due to higher interest earnings on Treasurer-held cash; licenses and permits, up by $2,829 from one-time development activity; and fines, forfeitures, and penalties, up by $772 following the installation of parking meters in Downtown Burbank.

Throughout the year, a total of $3,736 in grants and donations was also appropriated to support programs and projects, including the Elderly Nutrition Program, McCambridge Pool improvements, a Homeless Solutions Center, and the Library Bookmobile.

Sales tax receipts declined across several categories, including Autos and Transportation, General Consumer Goods, Restaurants and Hotels, and Fuel and Service Stations. The largest decrease occurred in the General Consumer Goods category, down 7.8%, primarily due to lower sales in home furnishings, specialty merchandise, and apparel. The Autos and Transportation category also continued to weaken as high prices and elevated financing costs dampened consumer demand.

The property taxes compared to FY 2023-24, General Fund related Assessed Value (AV) increased by $1,200 or 5.3% from the prior fiscal year.

For the use of money and property, interest earnings increased due to high interest rates on a larger-than-anticipated General Fund cash balance.

Charges for services increase was due to more receipts in emergency medical response fees, Parks and Recreation fees for the DeBell golf course and Accessory Dwelling Units (ADUs). Recreational activities received an uptick in revenue due to higher participation in their programs. Plan check fees continue to increase reflecting steady development activity across the city.

The other taxes category ended the fiscal year with lower revenues for TOT while Transient Parking Tax (TPT) ended the fiscal year with higher revenues. Compared to 2023-24, there was a 2.9% decrease in the other taxes category as this category is driven by the hotel occupancy and tourism.

The revenue for fines, forfeitures and penalties offset the decline in revenue for intergovernmental grants by $609.

Various reimbursement-based grants were not fully expended by the fiscal year end, so grant-related revenues were lower than projected. With the implementation of the parking meters in Downtown Burbank, parking fines revenue has increased 13 497
City of Burbank
Management's Discussion and Analysis
(in thousands)
by 35.9%.

On the expenditure side, the final budget for expenses and transfers out increased by $34,320 during the year. Compared to FY 2023-24, there were more City Council–approved budget carryovers, along with several mid-year budget adjustments, including additional funding for the Parks and Recreation Department to cover emergency repairs at the DeBell Golf Course and to replace aging food service equipment at the clubhouse. The Fire Department requested funding for its Fire Academy and funding to augment their brush clearance budget. The General Fund also contributed $9,094 to other funds, including the Parking Authority to support the rollout of parking meters and the General City Capital Projects Fund to help finance several projects such as the McCambridge Pool improvements and the Homeless Solutions project.

There were expenditure savings in several categories across multiple departments such as salary and benefits of $11,871 resulting from position vacancies, $5,751 in professional and contractual services, and $2,961 in special departmental supplies.

CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets. The City’s investment in capital assets for its governmental and business-type activities amounts to $1,308,968 (net of accumulated depreciation of $1,167,679) as of June 30, 2025, and $1,250,274 (net of accumulated depreciation of $1,116,355) as of June 30, 2024. This investment in capital assets includes land, buildings, utility systems, improvements other than buildings, infrastructure (roads, sidewalks, land held under easement, streetlights, etc.), machinery and equipment, and construction in progress.

The City has adopted a multi-year capital improvement program totaling $1.8 billion over the next five years, including FY 2025-26 appropriations of $201.4 million and prior years appropriations of $200.5 million. Approximately $1.4 billion in future year appropriations will be required to complete all the projects included in this year’s capital improvement program. The City budgets these projects in 11 major categories: Technology Infrastructure, Municipal Facilities, Parks and Recreation, Refuse Collection and Disposal, Traffic Transportation and Pedestrian Access, Wastewater, Communications, Electric Utility, SCPPA Projects, Street Lighting, and Water Utility. Among these categories, the major projects that are planned for the FY 2025-26 include $13.8 million for municipal facilities, $9.2 million for parks and recreation, $8.8 million for transportation improvements, and $163.4 million for various projects in the Electric, Water, Wastewater, and Refuse utility funds. 14 498
City of Burbank
Management's Discussion and Analysis
(in thousands)
Table 3 - The City’s capital assets (net of accumulated depreciation) for June 30, 2025 and 2024:

Governmental Activities Business-type Activities Total
2025 2024 2025 2024 2025 2024
Capital assets not
being depreciated:

Land $ 403,036 $ 403,036 $ 20,031 $ 20,031 $ 423,067 $ 423,067 Construction in progress 32,737 24,157 84,120 66,128 116,857 90,285 Total capital assets not
being depreciated 435,773 427,193 104,151 86,159 539,924 513,352 Capital assets being depreciated:

Land improvements 10,416 10,416 12,560 12,560 22,976 22,976 Accumulated depreciation (8,348) (8,199) (12,127) (12,032) (20,475) (20,231) Rights to purchased power - - 299 299 299 299
Accumulated depreciation - - (86) - (86) -
Buildings and improvements 244,786 244,062 993,517 937,807 1,238,303 1,181,869 Accumulated depreciation (198,709) (192,638) (531,848) (505,582) (730,557) (698,220) Infrastructure 442,326 424,931 - - 442,326 424,931
Accumulated depreciation (235,466) (224,162) - - (235,466) (224,162) Machinery and other 105,274 102,523 119,209 114,416 224,483 216,939 Accumulated depreciation (80,484) (79,955) (97,137) (93,017) (177,621) (172,972) Lease assets 1,257 637 1,309 1,151 2,566 1,788
Accumulated depreciation (299) (212) (769) (558) (1,068) (770) Subscription assets 3,731 3,461 2,039 2,682 5,770 6,143 Accumulated amortization (1,345) (781) (1,061) (887) (2,406) (1,668) Total capital assets being depreciated, net 283,139 280,083 485,905 456,839 769,044 736,922 Total net capital assets $ 718,912 $ 707,276 $ 590,056 $ 542,998 $ 1,308,968 $1,250,274 Additional information on the City’s capital assets can be found in Note 5 on pages 48 - 50.

Long-Term Liabilities. At the end of the FY 2024-25, the City had long-term liabilities totaling $339,564, including the current portion of $22,604. Of this amount, $233,345 represents revenue bonds issued for various business-type activities, $47,683 in self-insurance funds claims payable, $33,752 in compensated absences, $20,564 in landfill closure/post- closure costs, $1,463 in lease payable, and $2,756 in subscription payable.

Table 4 - The City’s outstanding long-term liabilities for June 30, 2025 and 2024:

Governmental Activities Business-type Activities Total
2025 2024 2025 2024 2025 2024
Claims payable $ 47,683 $ 48,557 $ - $ - $ 47,683 $ 48,557 Compensated absences 22,105 20,035 11,647 10,881 33,752 30,916 Landfill - - 20,564 19,894 20,564 19,894
Lease payable 1,004 457 459 516 1,463 973
Subscription payable 1,930 2,197 826 1,647 2,756 3,844
Revenue bonds - - 233,346 235,947 233,345 235,947
Total long-term
liabilities $ 72,722 $ 71,246 $ 339,564 $ 340,131
15 266,842 $ 268,885 $
499
City of Burbank
Management's Discussion and Analysis
(in thousands)
Ratings on outstanding debt (not including debt considered fully defeased) are provided below. The ratings below are from Moody’s Investor Services and Standard and Poor’s. (Note that the insured rating is given rather than the underlying rating on insured issues)
Table 5 - The City's Debt Ratings
Debt Issue Moody's S&P
2010B Electric Revenue A1 AA-
2010B Water Revenue - AAA
2014 Wastewater Aa2 AAA
2015 Successor Agency - AA
2017 Successor Agency - AA
2021 Water Revenue - AA+
2023 Electric Revenue Aa3 AA-
2024 Water Revenue - AA+
2024 Electric Revenue - AA-
Additional information on the City’s long-term liabilities can be found in Note 8 on pages 51 - 58.

REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances for readers of the financial statements. Additional financial information is available on our website at burbankca.gov. Questions concerning any of the information in this report or request for additional financial information should be addressed to the Financial Services Department, 301 E. Olive Avenue, Burbank, CA 91502.
16 500
City of Burbank

STATEMENT OF NET POSITION
June 30, 2025
(in thousands)
Governmental
Activities
Business-Type
Activities Total
Assets:

Pooled cash and cash investments $ 489,248$ 234,396$ 723,644 Receivables, net 41,402 31,009 72,411
Internal balances (3,507) 3,507 -
Inventories 818 21,366 22,184
Prepaid items and deposits 8,301 21,097 29,398
Restricted cash and investments 33,598 65,418 99,016
Derivative instruments - 1,162 1,162
Developer loans receivable 37,466 - 37,466
Lease receivable 425 5,015 5,440
OPEB asset - 3,413 3,413
Capital assets not being depreciated 435,773 104,151 539,924 Capital assets, net of accumulated depreciation 283,139 485,905 769,044 Total assets 1,326,663 976,439 2,303,102
Deferred Outflows of Resources:

Deferred charges on refunding - 2,979 2,979
Deferred amounts from OPEB 5,915 2,815 8,730
Deferred amounts from pension 67,863 23,568 91,431
Total deferred outflows of resources 73,778 29,362 103,140 Liabilities:

Accounts payable 27,183 22,666 49,849
Accrued liabilities 18,264 2,811 21,075
Intergovernmental payables 138 - 138
Unearned revenue 11,414 1,064 12,478
Deposits 18,761 60,710 79,471
Bond interest payable - 860 860
Long-term liabilities:

Due within one year - other long-term liabilities 15,165 7,439 22,604 Due in more than one year:

Net pension liability 277,453 95,668 373,121
Net OPEB liability 6,533 2,644 9,177
Long-term liabilities, net of current portion 55,875 258,873 314,748 Lease payable 657 195 852
Subscription payable LT 1,025 335 1,360
Total liabilities 432,468 453,265 885,733
Deferred Inflows of Resources:

Deferred amounts from derivative instruments - 1,162 1,162 Deferred amounts from pension 1,312 99 1,411
Deferred amounts from OPEB 8,378 5,636 14,014
Deferred amounts from leases 380 4,783 5,163
Total deferred inflows of resources 10,070 11,680 21,750 Net Position:

Net investment in capital assets 711,841 394,290 1,106,131 Restricted for:

Public education 1,355 - 1,355
Public safety 816 - 816
Environmental 94,336 - 94,336
Pension 33,598 - 33,598
OPEB - 3,413 3,413
Unrestricted 115,957 143,153 259,110
Total net position $ 957,903$ 540,856$ 1,498,759
See accompanying notes to basic financial statements
17 501
City of Burbank

STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2025
(in thousands)
Program Revenues
Net (Expenses) Revenues and
Changes in Net Position
Operating Capital
Function/Programs
Expenses
Charges for
Services
Grants and
Contributions
Grants and
Contributions
Governmental
Activities
Business-type
Activities Total
Governmental activities:

General government $ 24,682$ 6,083$ 6,523$ - $ (12,076)$ - $ (12,076) Police 89,841 18,075 790 - (70,976) - (70,976)
Fire 69,835 19,362 2,249 - (48,224) - (48,224)
Public works 43,882 4,555 5,892 2,683 (30,752) - (30,752) Community development 119,471 36,302 54,813 291 (28,065) - (28,065) Parks and recreation 45,960 17,785 1,588 - (26,587) - (26,587) Library 12,036 1,869 211 - (9,956) - (9,956)
Total governmental activities 405,707 104,031 72,066 2,974 (226,636) - (226,636) Business-type activities:

Water reclamation & sewer 18,933 19,470 18 - - 555 555
Electric utility 230,907 230,478 270 6,390 - 6,231 6,231 Water utility 39,956 43,182 - 518 - 3,744 3,744
Refuse collection & disposal 23,288 23,682 150 - - 544 544 Total business-type activities 313,084 316,812 438 6,908 - 11,074 11,074 Total $ 718,791$ 420,843$ 72,504$ 9,882$ (226,636)$ 11,074$ (215,562) General revenues:

Taxes:

Property tax 78,967 - 78,967
Sales tax 77,843 - 77,843
Utility users tax 18,939 - 18,939
Franchise tax 2,042 - 2,042
Transient occupancy taxes 12,949 - 12,949
Transient parking tax 5,273 - 5,273
Other taxes 13,209 - 13,209
Unrestricted investment earnings 26,210 15,778 41,988
Other 13,821 3,259 17,080
Gain from sale of capital assets 206 450 656
Transfers (17) 17 -
Total general revenues, contributions, and transfers 249,442 19,504 268,946 Change in net position 22,806 30,578 53,384
Net position, July 1, 2024 935,097 510,278 1,445,375
Change in accounting principle (GASB 101) (870) (196) (1,066) Net position, June 30, 2025 $ 957,903$ 540,856$ 1,498,759 See accompanying notes to basic financial statements
18 502
City of Burbank

BALANCE SHEET

GOVERNMENTAL FUNDS
June 30, 2025
(in thousands)
General
Low/Mod
Income
Housing
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Assets:

Pooled cash and investments $ 155,203$ 9,778$ 167,560$ 332,541 Restricted cash for pensions 33,598 - - 33,598
Receivables, net 21,195 37,517 9,510 68,222
Loans receivable, net - - 26 26
Lease receivable 425 - - 425
Interfund receivable 123 - 75 198
Inventories 50 - - 50
Prepaid items and deposits 298 - 172 470
Total assets $ 210,892$ 47,295$ 177,343$ 435,530
Liabilities:

Accounts payable $ 4,586$ 56 $ 7,054$ 11,696
Accrued liabilities 18,264 - 79 18,343
Unearned revenue 843 - 8,829 9,672
Interfund payable - 39 455 494
Intergovernmental payables 138 - - 138
Deposits 7,862 - 3,806 11,668
Total liabilities 31,693 95 20,223 52,011
Deferred inflow of resources:

Unavailable revenue grants - - 1,742 1,742
Deferred inflow of resources from leases 380 - - 380
Total deferred inflow of resources 380 - 1,742 2,122
Fund balances:

Nonspendable:

Inventories 50 - - 50
Prepaid items and deposits 298 - 172 470
Restricted:

Transportation - - 33,963 33,963
Federal and state grants - - 3,949 3,949
Public education in government 1,355 - - 1,355
Public safety 133 - 683 816
Housing - 47,200 - 47,200
Pensions 33,598 - - 33,598
Capital projects 34 - 62,268 62,302
Committed:

Transportation - - 24,921 24,921
Assigned:

Continuing Appropriations 16,280 - 29,542 45,822
Unassigned (deficit) 127,071 - (120) 126,951
Total fund balances 178,819 47,200 155,378 381,397
Total liabilities, deferred inflow of
resources and fund balances $ 210,892$ 47,295$ 177,343$ 435,530 See accompanying notes to basic financial statements
19 503
City of Burbank

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO NET POSITION OF GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION June 30, 2025
(in thousands)
Fund balances of governmental funds $ 381,397
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources, and therefore, are not reported in governmental funds (Excluding internal service funds capital assets of $38,909). 680,003 Long-term liabilities and debt service are not due and payable in the current period and therefore are not reported in governmental funds. (23,927)
Unavailable revenues are not available to pay current period expenditures and , therefore, are deferred in the funds. 1,742
OPEB related debt applicable to the City's governmental activities is not due and payable in the current period and accordingly is not reported as fund liabilities. Deferred outflows of resources related to OPEB are only reported in the statement of net position, as the changes in these amounts affect only the government-wide statements for governmental activities.

Deferred outflows of resources $ 5,915
Deferred inflows of resources (8,378)
Net OPEB liability (6,533) (8,996)
Internal service funds are used by management to charge the costs of the City's self-insurance programs and equipment rental and replacement operations to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. Net position, including capital assets, is shown here excluding the amount allocated to business-type activities of $(3,231). 138,586
Pension-related debt applicable to the City's government activities is not due and payable in the current period and accordingly are not reported as fund liabilities. Deferred outflows of resources and deferred inflows of resources related to pensions are only reported in the Statement of Net Position as the changes in these amounts affects only the government-wide statements for governmental activities:

Deferred outflows of resources $ 67,863
Deferred inflows of resources (1,312)
Net pension liability (277,453) (210,902)
Change in net position of governmental activities $ 957,903 See accompanying notes to basic financial statements
20 504
City of Burbank

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
For the Year Ended June 30, 2025
(in thousands)
General
Low/Mod
Income
Housing
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Revenues:

Taxes $ 175,314$ - $ 24,342$ 199,656
Licenses & permits 12,205 - - 12,205
Fines, forfeitures and penalties 3,373 - - 3,373
Use of money or property 11,166 539 8,104 19,809
Intergovernmental 27,092 - 34,302 61,394
Charges for services 30,622 - 37,707 68,329
Total revenues 259,772 539 104,455 364,766
Expenditures:

General government:

City council 1,137 - - 1,137
City attorney 4,722 - - 4,722
City clerk 1,123 - - 1,123
City treasurer 212 - - 212
City manager 1,493 - - 1,493
Financial services 2,733 - - 2,733
Management services 3,859 - - 3,859
Administrative services - 832 - 832
Non-departmental 5,694 - - 5,694
Total general government 20,973 832 - 21,805
Restatement - change within reporting entity:

Police 75,680 - 358 76,038
Fire 55,813 - - 55,813
Total restatement - change within reporting entity 131,493 - 358 131,851 Environmental:

Community development 18,517 - 57,652 76,169
Public works 17,103 - - 17,103
Total environmental 35,620 - 57,652 93,272
Culture and recreation:

Library 10,517 - - 10,517
Parks and recreation:

Parks 16,944 - - 16,944
Recreation 12,534 - - 12,534
Special community activities 5,883 - - 5,883
Total parks and recreation 35,361 - - 35,361
Total culture and recreation 45,878 - - 45,878
Capital outlay:

Street improvements - - 9,856 9,856
General capital improvements - - 20,810 20,810
Capital outlay Library - - 55 55
Capital outlay Public Safety - - 441 441
Capital outlay Community Development - - 1,405 1,405
See accompanying notes to basic financial statements (Continued) 21 505
City of Burbank

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
For the Year Ended June 30, 2025
(in thousands)
General
Low/Mod
Income
Housing
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Capital outlay parks and recreation - - 108 108
Total capital outlay - - 32,675 32,675
Debt service:

Principal - lease 19 - - 19
Principal - subscription 341 - - 341
Total debt service 360 - - 360
Total expenditures 234,324 832 90,685 325,841
Excess (deficiency) of revenues
over expenditures 25,448 (293) 13,770 38,925
Other financing sources (uses):

Transfers in 245 - 8,284 8,529
Transfers out (9,094) - (566) (9,660)
Subscriptions issued 413 - - 413
Total other financing sources (uses) (8,436) - 7,718 (718) Net change in fund balances 17,012 (293) 21,488 38,207
Fund balances, July 1, 2024, as previously presented 161,807 47,493 88,986 298,286 Restatement - change within reporting entity - - 44,904 44,904 Fund balances, beginning of year as restated 161,807 47,493 133,890 343,190 Fund balances, June 30, 2025 $ 178,819$ 47,200$ 155,378$ 381,397 See accompanying notes to basic financial statements
22 506
City of Burbank

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2025
(in thousands)
Net change in fund balances - total governmental funds $ 38,207 Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives, and reported as depreciation expense. This is the amount by which depreciation ($18,704) was exceeded by capital outlay and deletions $30,340.11,636 The issuance of long-term debt such as bonds provides current financial resources to governmental funds, whereas the effect of issuance costs, premiums, discounts, and similiar items when debt is first issued are deferred and amortized in the statement of activities. In addition, compensated absences $2,387, lease ($19), and subscription ($341) expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. These amounts are the net effect of these differences in the treatment of long-term debt and related items. (2,027) Other Post Employment Benefit (OPEB) expense reported in the governmental funds includes the changes in the net OPEB liability, and related changes in pension amounts for deferred outflows of resources and deferred inflows of resources (3,845)
Some revenues reported in the statement of activities do not increase current financial resources in the fund financial statements and therefore are not reported as revenues in governmental funds. 1,742 Internal service funds are used by management to charge the costs of the City's self-insurance programs and equipment rental and replacement operations to individual funds. The net revenues (expenses) of the internal service funds excluding ($3,231) are reported with governmental activities. (831) Pension expense reported in the governmental funds includes the annual required contributions. In the Statement of Activities, pension expense includes the changes in the net pension liability, and related changes in pension amounts for deferred outflows of resources and deferred inflows of resources. (22,076) Change in net position of governmental activities $ 22,806 See accompanying notes to basic financial statements
23 507
City of Burbank

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE, BUDGET AND ACTUAL

GENERAL FUND
For the Year Ended June 30, 2025
(in thousands)
Original
Budget
Final
Budget Actual
Variance with
Final Budget
Positive
(Negative)
Revenues:

Taxes $ 173,493$ 177,223$ 175,313$ (1,910)
Licenses & permits 8,616 9,376 12,205 2,829
Fines, forfeitures and penalties 2,601 2,601 3,373 772
Use of money or property 4,318 5,111 11,166 6,055
Intergovernmental 17,192 27,255 27,093 (162)
Charges for services 41,216 45,051 30,622 (14,429)
Total revenues 247,436 266,617 259,772 (6,845)
Expenditures:

General government:

City council 1,610 1,662 1,137 (525)
City attorney 6,372 6,485 4,722 (1,763)
City clerk 1,961 2,556 1,123 (1,433)
City treasurer 1,108 1,187 212 (975)
City manager 3,051 3,473 1,493 (1,980)
Financial services 7,582 7,732 2,714 (5,018)
Management services 8,174 8,880 3,518 (5,362)
Non-departmental 10,502 14,453 6,054 (8,399)
Total general government 40,360 46,428 20,973 (25,455)
Public safety:

Police 74,688 79,483 75,680 (3,803)
Fire 52,391 56,024 55,813 (211)
Total public safety 127,079 135,507 131,493 (4,014)
Environmental:

Community development 18,345 27,434 18,517 (8,917)
Public works 20,527 21,464 17,103 (4,361)
Total environmental 38,872 48,898 35,620 (13,278)
Culture and recreation:

Library 9,757 11,163 9,691 (1,472)
Parks 17,808 20,205 16,944 (3,261)
Recreation 12,638 13,626 12,534 (1,092)
Special community activities 5,912 7,906 5,883 (2,023)
Total culture and recreation 46,115 52,900 45,052 (7,848) See accompanying notes to basic financial statements (Continued) 24 508
City of Burbank

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE, BUDGET AND ACTUAL

GENERAL FUND
For the Year Ended June 30, 2025
(in thousands)
Original
Budget
Final
Budget Actual
Variance with
Final Budget
Positive
(Negative)
Debt service:

Principal - lease - - 19 19
Principal - subscription - - 341 341
Total debt service - - 360 (360)
Total expenditures 252,426 283,733 233,498 100,830
Excess (deficiency) of revenues over (under) expenditures (4,990) (17,116) 26,274 43,390 Other financing sources (uses):

Transfers in - 245 245 -
Transfers out (6,084) (9,097) (9,094) 3
Subscriptions issued - - 413 413
Total other financing sources (uses) (6,084) (8,852) (8,436) 416 Net change in fund balances 241,167 (25,968) 17,012 42,980 Fund balances, (deficit) July 1, 2024 140,666 140,666 161,807 21,141 Fund balances, (deficit) June 30, 2025 $ 129,592$ 114,698$ 178,819$ 64,121 See accompanying notes to basic financial statements
25 509
City of Burbank

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

LOW/MOD INCOME HOUSING SPECIAL REVENUE FUND
For the Year Ended June 30, 2025
(in thousands)
Original
Budget
Final
Budget Actual
Variance with
Final Budget
Positive
(Negative)
Revenues:

Use of money or property $ 427$ 427$ 539$ 112
Charges for services 181 181 - (181)
Total revenues 608 608 539 (69)
Expenditures:

General government:

Administrative services 1,180 2,295 832 (1,463)
Total expenditures 1,180 2,295 832 1,463
Excess (deficiency) of revenues over (under) expenditures (572) (1,687) (294) 1,393 Fund balances, (deficit) July 1, 2024 47,493 47,493 47,493 - Fund balances, (deficit) June 30, 2025 $ 46,921$ 45,806$ 47,200$ 1,394 See accompanying notes to basic financial statements
26 510
City of Burbank

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
June 30, 2025
(in thousands)
Business-type activities - Enterprise funds
Governmental
Activities-
Water
Rec &
Sewer
Electric
Utility
Water
Utility
Refuse
Collection
& Disposal Total
Internal
Service
Funds
Assets:

Current assets:

Pooled cash and investments $ 40,424$ 141,441$ 25,152$ 27,379$ 234,396$ 156,709 Accounts receivable 1,867 20,169 4,737 3,237 30,010 10,008 Interest receivable 157 545 98 199 999 614
Lease receivable - 327 24 235 586 -
Interfund receivable - 276 - - 276 20
Inventories - 19,914 1,451 - 21,365 768
Prepaid expenses 38 18,224 2,617 217 21,096 7,830
Restricted pooled cash and investments - - - 23,867 23,867 - Restricted non-pooled cash and cash equivalents - 40,853 698 - 41,551 - Derivative instrument - 1,162 - - 1,162 -
Total current assets 42,486 242,911 34,777 55,134 375,308 175,949 Non-current assets:

Lease receivable - 3,601 108 719 4,428 -
OPEB assets - 3,413 - - 3,413 -
Total other non-current assets - 7,014 108 719 7,841 -
Capital assets:

Land 13,534 2,734 309 3,454 20,031 -
Land improvements 6,096 - - 6,464 12,560 -
Right to use purchased power - 299 - - 299 -
Buildings and improvements 155,242 646,614 183,988 7,672 993,516 6,268 Machinery and equipment 3,135 91,073 10,218 14,783 119,209 97,726 Lease assets - 1,309 - - 1,309 1,160
Subscription assets - 1,886 153 - 2,039 1,681
Construction in progress 2,578 66,130 13,764 1,648 84,120 10,197 Accumulated depreciation/amortization (106,302) (415,579) (97,901) (23,245) (643,027) (78,123) Total capital assets, net of
accumulated depreciation 74,283 394,466 110,531 10,776 590,056 38,909 Total non-current assets 74,283 401,480 110,639 11,495 597,897 38,909 Total assets 116,769 644,391 145,416 66,629 973,205 214,858 Deferred outflows of resources:

Deferred outflows from deferred loss - 2,588 391 - 2,979 - Deferred outflows from pensions 541 17,908 2,748 2,371 23,568 - Deferred outflows from OPEB 82 2,058 299 376 2,815 -
Total deferred outflows of resources 623 22,554 3,438 2,747 29,362 - See accompanying notes to basic financial statements
27 511
City of Burbank

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
June 30, 2025
(in thousands)
Business-type activities - Enterprise funds
Governmental
Activities-
Water
Rec &
Sewer
Electric
Utility
Water
Utility
Refuse
Collection
& Disposal Total
Internal
Service
Funds
Liabilities:

Current liabilities:

Accounts payable $ 4,552$ 15,284$ 2,026$ 802 $ 22,663$ 13,088 Accrued liabilities 2,450 279 82 - 2,811 -
Compensated absences 27 536 147 129 839 112
Unearned revenue - 836 - 228 1,064 -
Deposits - 57,023 1,272 2,415 60,710 9,416
Interest payable 3 684 173 - 860 -
Bonds and notes payable 150 4,140 1,555 - 5,845 -
Lease payable - 264 - - 264 327
Subscriptions - 454 37 - 491 595
Outstanding claims - self insurance - - - - - 10,923
Total current liabilities 7,182 79,500 5,292 3,574 95,547 34,461 Long-term liabilities (net of
current portion):

Revenue bonds 1,480 175,635 50,386 - 227,501 -
Landfill closure & post - - - 20,564 20,564 -
Compensated absences 182 8,314 1,242 1,070 10,808 1,097 Net pension liability 2,197 72,693 11,153 9,625 95,668 - Net OPEB liability 91 1,808 330 415 2,644 -
Lease payable - 195 - - 195 640
Subscriptions - 254 81 - 335 83
Outstanding claims - self insurance - - - - - 36,760
Total long-term liabilities (net of
current portion) 3,950 258,899 63,192 31,674 357,715 38,580 Total liabilities 11,132 338,399 68,484 35,248 453,262 73,041 Deferred inflow of resources:

Deferred inflows from pensions 2 76 11 10 99 -
Deferred inflows from OPEB 117 4,564 423 532 5,636 -
Deferred inflows from derivatives - 1,162 - - 1,162 -
Deferred inflow of resources from leases - 3,731 125 927 4,783 - Total deferred inflow of resources 119 9,533 559 1,469 11,680 - Net position:

Net investment in capital assets 70,083 254,537 58,908 10,762 394,290 36,803 OPEB - 3,413 - - 3,413 -
Unrestricted 36,058 61,063 20,903 21,897 139,922 105,014 Total net position $ 106,141$ 319,013$ 79,811$ 32,659 537,625$ 141,817 Adjustment reflects consolidation of internal 3,231
service fund activities related to enterprise funds $ 540,856 See accompanying notes to basic financial statements (Continued) 28 512
City of Burbank

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
For the Year Ended June 30, 2025
(in thousands)
Business-type activities - Enterprise funds
Governmental
Activities-
Water
Rec &
Sewer
Electric
Utility
Water
Utility
Refuse
Collection
& Disposal Total
Internal
Service
Funds
Operating revenues:

Sales of water and power $ - $ 214,443$ 41,013$ - $ 255,456$ - Charges for services 19,470 16,035 2,169 23,682 61,356 53,099 Total operating revenues 19,470 230,478 43,182 23,682 316,812 53,099 Operating expenses:

Operations and maintenance 11,787 58,210 639 14,302 84,938 56,147 Purchased water and power - 144,917 34,403 - 179,320 -
Inspection and investigation 1,866 - - - 1,866 -
Design and permits 2,072 - - - 2,072 -
Refuse disposal - - - 3,820 3,820 -
Recycling - - - 4,213 4,213 -
Depreciation/amortization 3,402 22,663 4,760 1,497 32,322 6,240 Total operating expenses 19,127 225,790 39,802 23,832 308,551 62,387 Operating income (loss) 343 4,688 3,380 (150) 8,261 (9,288) Non-operating income (expense):

Interest income 2,196 9,724 1,293 2,568 15,781 8,200
Intergovernmental 18 270 - 150 438 -
Rental lease - 355 24 292 671 -
Gain (loss) on disposal of capital assets - 52 - 398 450 206 Interest expense (40) (7,477) (777) - (8,294) -
Other income (expense) 2,083 355 37 102 2,578 2,168
Total non-operating income (expense) 4,257 3,279 577 3,510 11,624 10,574 Income (loss) before capital
contributions and transfers 4,600 7,967 3,957 3,360 19,885 1,286 Transfers in - - - 17 17 1,114
Capital contributions - 6,390 518 - 6,908 -
Change in net position 4,600 14,357 4,475 3,377 26,810 2,400 Net position, July 1, 2024, as previously presented 101,541 304,656 75,336 29,282 510,815 184,321 Adjustments - - - - - (44,904)
Net position, beginning of year as adjusted 101,541 304,656 75,336 29,282 510,815 139,417 Net position, June 30, 2025 $ 106,141$ 319,013$ 79,811$ 32,659$ 537,625$ 141,817 Adjustment reflects the consolidation of internal service fund activity related to enterprise funds 3,768
Change in net position of business-type activities $ 30,578 See accompanying notes to basic financial statements
29 513
City of Burbank

STATEMENT OF CASH FLOWS

ALL PROPRIETARY FUND TYPES
For the Year Ended June 30, 2025
(in thousands)
Business-type Activities - Enterprise Funds
Governmental
Activities -
Water
Rec &
Sewer
Electric
Utility
Water
Utility
Refuse
Collection &
Disposal Total
Internal
Service
Funds
Cash flows from operating activities:

Cash received from customers $ 19,042$ 230,783$ 42,486$ 23,098$ 315,409$ 43,609 Cash paid to suppliers (12,203) (143,131) (22,539) (12,100) (189,973) (30,738) Cash paid to employees (2,062) (35,631) (9,755) (9,251) (56,699) (10,650) Other income 2,084 1,032 90 628 3,834 2,168
Net cash provided by (used in) operating activities 6,861 53,053 10,282 2,375 72,571 4,389 Cash flows from noncapital financing activities:

Intergovernmental revenue 18 270 - 150 438 -
Transfers from other funds - - - 17 17 1,114
Net cash provided by (used in) noncapital financing
activities 18 270 - 167 455 1,114
Cash flows from capital and related financing activities:

Proceeds from debt issuance - 52,479 26,584 - 79,063 -
Contributed capital - 6,390 518 - 6,908 -
Proceeds from sales of capital assets - 52 - 398 450 206 Acquisition and construction of assets (9,069) (58,923) (10,354) (1,038) (79,384) (13,348) Principal payments (171) (54,712) (27,813) - (82,696) - Interest paid (40) (7,557) (810) - (8,407) -
Net cash used in capital and related financing activities (9,280) (62,271) (11,875) (640) (84,066) (13,142) Cash flows from investing activities:

Interest received 1,229 7,306 840 1,457 10,832 4,557
Change in fair value 907 2,120 402 1,023 4,452 3,398
Net cash provided by (used in) investing activities 2,136 9,426 1,242 2,480 15,284 7,955 Net increase (decreases) in cash and cash equivalents (265) 478 (351) 4,382 4,244 316 Cash and cash equivalents, July 1, 2024 40,689 181,816 26,201 46,864 295,570 156,393 Cash and cash equivalents, June 30, 2025 $ 40,424$ 182,294$ 25,850$ 51,246$ 299,814$ 156,709 See accompanying notes to basic financial statements
30 514
City of Burbank

STATEMENT OF CASH FLOWS

ALL PROPRIETARY FUND TYPES
For the Year Ended June 30, 2025
(in thousands)
Business-type Activities - Enterprise Funds
Governmental
Activities -
Water
Rec &
Sewer
Electric
Utility
Water
Utility
Refuse
Collection &
Disposal Total
Internal
Service
Funds
Reconciliation of operating income (loss) to net cash provided by (used in) operating activities:

Operating income (loss) $ 343$ 4,688$ 3,380$ (150)$ 8,261$ (9,288) Adjustments to reconcile operating income (loss) to net cash provided by(used in) operating activities:

Depreciation/amortization 3,402 22,663 4,760 1,497 32,322 6,240 Increase (decrease) in unearned revenue - (317) - (105) (422) - (Increase) decrease in inventories - (5,392) (335) - (5,727) (65) Other income (expense) 2,084 1,032 90 628 3,834 2,168
(Increase) decrease in accounts receivable (428) 305 (695) (584) (1,402) (9,488) Increase (decrease) in compensated absences 41 456 263 203 963 138 Increase (decrease) in accounts payable 1,160 1,747 (575) 54 2,386 6,025 (Increase) decrease in prepaid items 256 (823) 2,909 34 2,376 (121) (Increase) decrease in deferred outflows from pension and OPEB452 13,426 2,061 1,840 17,779 - Increase (decrease) in net pension liability (345) (6,610) (1,279) (1,119) (9,353) - Increase (decrease) in outstanding claims payable - - - - - (873) Increase (decrease) in net OPEB liability (46) (1,521) (168) (212) (1,947) - Increase (decrease) in customer deposits - 26,357 153 120 26,630 9,416 Increase in landfill closure and postclosure liabilities - - - 670 670 - Increase (decrease) in deferred inflows from leases - (355) (24) (243) (622) - Increase (decrease) in deferred inflows from pensions and OPEB(58) (1,760) (223) (258) (2,299) - Increase (decrease) in net lease liability - (843) (35) - (878) 237 Total adjustments 6,518 48,365 6,902 2,525 64,310 13,677 Net cash provided by (used in) operating activities: $ 6,861$ 53,053$ 10,282$ 2,375$ 72,571$ 4,389 Noncash investing, capital, and financing activities:

See accompanying notes to basic financial statements (Continued) 31 515
City of Burbank

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUND
June 30, 2025
(in thousands)
Private - Purpose
Trust Fund
Successor
Agency
Assets:

Pooled cash and investments $ 3,456
Accounts receivable 31
Capital assets 415
Restricted non-pooled cash and cash equivalents 2
Total assets 3,904
Deferred outflows of resources:

Deferred outflows from deferred loss 2,229
Total deferred outflows of resources 2,229
Liabilities:

Interest payable 68
Bonds and notes payable 1,105
Bonds payable - noncurrent portion 26,015
Total liabilities 27,188
Net position:

Restricted for the dissolution of the former RDA (21,055) Total net position $ (21,055)
See accompanying notes to basic financial statements
32 516
City of Burbank

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUND
For the Year Ended June 30, 2025
(in thousands)
Private - Purpose
Trust Fund
Successor
Agency
Additions:

Intergovernmental $ 2,257
Use of money or property 153
Total additions 2,410
Deductions:

Administrative expenses (Fiduciary Funds) 134
Contractual services 206
Interest expense 671
Total deductions 1,011
Change in net position 1,399
Net position, July 1, 2024 (22,454)
Net position, June 30, 2025 $ (21,055)
See accompanying notes to basic financial statements
33 517
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A - Reporting Entity
Included within the financial reporting entity, “City of Burbank” (the City), are the Burbank Parking Authority (the Parking Authority), the Public Facilities Financing Authority (PFFA), the Burbank Public Financing Authority (PFA), the Burbank Community Services Fund (BCSF), the Burbank Youth Endowment Services (YES) Fund, and the Burbank Housing Authority (Housing Authority). Although these entities are legally separate from each other, the City Council acts as the governing board of each entity and these entities are so intertwined with the City they are, in substance, part of the City operations. Accordingly, the financial activities of these component units are blended in the accompanying basic financial statements. A description of the entities follows.

City of Burbank
The City was incorporated in July 1911, under the general laws of the State of California. The City Charter was adopted in January 1927, and most recently amended in April 2007. The City provides a full range of municipal services as contemplated by statute or charter. Services provided include public safety (police and fire), street construction and maintenance, sanitation, refuse collection, electric, water and sewer utilities, culture and recreation, public improvements, planning and zoning, housing and community development, and general administrative and support services.

Burbank Parking Authority
The Burbank Parking Authority is a public financing agency established by the City in May 1970, under the State of California Parking Law of 1949 to provide public parking facilities on a citywide basis. The Parking Authority’s financial data and transactions are included in the accompanying basic financial statements within the capital projects funds category. Separate financial statements are not available for the Parking Authority.

Public Facilities Financing Authority
The Public Facilities Financing Authority (PFFA) was established in May 1987 by the City Council. The formation of the PFFA creates a financing entity through which Certificates of Participation can be issued for the proposed remodeling of various City buildings, the construction of a parking facility in the City Centre area, and various other additions or improvements to the City’s infrastructure. Separate financial statements for the PFFA are not available. At June 30, 2025, the PFFA had no assets, liabilities or fund balance, nor did it enter into any financial transactions during the fiscal year.

Burbank Public Financing Authority
The Burbank Public Financing Authority (PFA) was established in March 1993, as a joint exercise of powers agreement (JPA) between the City of Burbank and the Redevelopment Agency. The purpose of the JPA is to provide for the financing of public capital improvements and for working capital requirements of the members, through the acquisition by the PFA of such capital improvements and for the purchase by the PFA of obligations of either of the members. Separate financial statements for the PFA are not available; financial data is presented in the basic financial statements as the Public Financing Authority debt service fund. At June 30, 2025 the PFA had no assets, liabilities or fund balance, nor did it enter into any financial transactions during the fiscal year.

Burbank Community Services Fund
The Burbank Community Services Fund (Special revenue fund) was established in July 1998 as a 501 (C) (3) corporation. The purpose of this fund is to assist with support services, volunteer services, and educational services related to the development and maintenance of public facilities in the City of Burbank. Separate financial statements are not available for this fund; financial data is presented in the nonmajor funds column of the basic financial statements.
34 518
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) A - Reporting Entity (CONTINUED)
Burbank Youth Endowment Services Fund
The Youth Endowment Services (YES) capital projects fund was established in January 1991 as a 501 (C) (3) nonprofit corporation. The purpose of the YES fund is to provide youth-oriented facilities and programs. The YES fund financial data and transactions are included in the accompanying basic financial statements as a capital projects fund. Separate financial statements are not available for the YES fund.

Burbank Housing Authority
The Housing Authority, established by the City Council in June 1975, is responsible for the administration of a federally funded housing assistance payments project undertaken by the City.

The Housing Authority created the City’s housing assistance payments and affordable housing programs by separate agreements with the Department of Housing and Urban Development (HUD) in November 1975, as amended December 1976, March 1982, and May 1987.

The agreements state that HUD and the Housing Authority will provide an annual contribution of funds, in accordance with section 8 of the United States Housing Act of 1937, in order to provide decent, safe and sanitary dwellings for low to moderate income families, and to increase the supply and quality of affordable housing within the City. The Housing Authority’s financial data and transactions are included in the accompanying basic financial statements as special revenue funds. Separate financial statements are not available for the Housing Authority. The Housing Authority has become the Successor Housing Agency administrator of the Low and Moderate Income Housing fund.

B - Financial Statement Presentation
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the City and its component units. All fiduciary activities are reported only in the fund financial statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items are properly excluded from program revenues and are reported instead as general revenues.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

Exceptions to this general rule are internal service fund charges to business-type activities and other charges between business-type activities and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

The fund financial statements provide information about the government's funds, including its fiduciary funds. Separate statements for each fund category - governmental, proprietary, and fiduciary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. 35 519
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B - Financial Statement Presentation (CONTINUED)
The City reports the following major governmental funds:

General Fund – The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

Low / Moderate Income Housing Special Revenue Fund – This fund is used for funds received for the affordable housing program.

The City reports the following major proprietary funds:

Water Reclamation and Sewer – This fund is used to account for the operation and maintenance of the Water Reclamation Plant and Sewage System.

Electric Utility – To account for the generation, distribution, and transmission of electric energy to residents and businesses located within the City.

Water Utility – To account for the transmission of potable water, and recycled water to residents and businesses in the City.

Refuse Collection and Disposal – To account for the activities involved in the collection and disposal of refuse throughout the City.

Additionally, the City reports the following fund types:

Governmental Fund Types – Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted to expenditures for specific purposes. Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major facilities.

Fiduciary Fund Types – The private purpose trust fund accounts for the assets and liabilities of the former redevelopment agency and is allocated revenue to pay estimated installment payments of enforceable obligations until obligations of the former redevelopment agency are paid in full and assets have been liquidated.

Proprietary Fund Types – Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the City on a cost reimbursement basis. These services include liability insurance, workers' compensation insurance, and maintenance and financing of office equipment, vehicles, municipal buildings, communication equipment, and computer equipment.

C - Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are proprietary and fiduciary fund statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar nonexchange transactions are recognized as revenue as soon as all eligibility requirements have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available, susceptible to accrual. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period (e.g., charges for services, intergovernmental 36 520
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C - Measurement Focus and Basis of Accounting (CONTINUED) revenue, sales tax, property taxes, franchise taxes, motor vehicle fees, utility users taxes, etc). Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, pension, OPEB, and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long- term debt and acquisitions under leases are reported as other financing sources.

Property taxes when levied, taxpayer-assessed tax revenues (e.g., franchise taxes, sales taxes, motor vehicle fees, etc.), net of estimated refunds and uncollectible amounts, intergovernmental revenues, charges for services, and interest associated with the current fiscal period are all considered susceptible to accrual and so have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). All other revenue items are considered measurable and available only when cash is received by the City.

The proprietary and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing goods and services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise and internal service funds are charges for sales and services. Operating expenses for enterprise and internal service funds include cost of sales and services, operations and maintenance of systems and facilities, administrative expenses, and depreciation on capital assets.

All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources, as they are needed.

The City's electric and water utility funds are subject to the provisions of GASB No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. GASB No. 62 addresses accounting rules for regulated operations. This statement recognizes the economic ability of regulators, through the ratemaking process, to create future economic benefits and obligations affecting rate-regulated companies.

Accordingly, the electric and water utility funds record these future economic benefits and obligations as regulatory assets or regulatory liabilities, respectively.

Regulatory assets represent probable future revenues associated with previously incurred costs that are expected to be recovered from customers. Regulatory liabilities represent probable future reductions in revenues associated with amounts that are expected to be refunded to customers through the ratemaking process.

In order for a rate-regulated entity to continue to apply the provisions of GASB No. 62, it must meet the following three criteria; (i) the enterprise's rates for regulated services provided to its customers must be established by an independent third-party regulator or its own governing board empowered by a statute to establish rates that bind customers; (ii) the regulated rates must be designed to recover the specific enterprise's costs of providing the regulated services; and (iii) in view of the demand for the regulated services and the level of competition, it is reasonable to assume that rates set at levels that will recover the enterprise's costs can be charged to and collected from customers.

Based upon the City's evaluation of the three criteria discussed above in relation to its operations, and the effect of competition on its ability to recover its costs, the City believes that GASB No. 62 continues to apply.

The City regularly assesses whether regulatory assets and liabilities are probable of recovery or refund. If recovery or refund is not approved by the City Council, which sets rates charged to customers, or if it becomes no longer probable that these amounts will be realized or refunded, they would need to be written off and recognized in the current period results 37 521
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C - Measurement Focus and Basis of Accounting (CONTINUED) of operations.

D - Inventories and prepaid items
All inventories are valued at cost, using the standard cost method. Inventories are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements via the consumption method.

E - Capital Assets
Capital assets, which include property, plant, equipment, easements, and infrastructure assets (e.g., roads, bridges, sidewalks, traffic lights and signals, streetlights, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide and proprietary fund financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $10 more and an estimated useful life in excess of one year.

Unless they are lease or subscription assets which use $10 or more as a capitalization threshold. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed, including land held under easements. Donated capital assets are recorded at acquisition value, at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset's life are not capitalized.

Major outlays for capital assets and improvements are capitalized/amortized as projects are constructed.

Capital assets of the City are depreciated using the straight-line method over the following estimated useful lives:

Estimated useful life
Building and improvements 20 to 40 years
Infrastructure 20 to 65 years
Machinery and equipment (except vehicles)5 to 20 years
Production plant 30 years
Boiler plant 20 years
Transmission structures 40 years
Transmission equipment 20 to 40 years
Poles, towers, and fixtures 20 to 40 years
Distribution stations 30 to 40 years
Transformers 20 to 40 years
Meters 15 to 20 years
Water services 40 years
Vehicles 5 to 20 years
Office equipment 3 to 15 years
Lease assets
Shorter of the useful life
of underlying asset or
lease term
Subscription assets
Shorter of the useful life
of underlying asset or
subscription term
F - Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation, sick, universal, and in-lieu leave pay benefits. The maximum accumulation of vacation leave is limited to the total number of hours accruable for two years, unless approved otherwise by the department head and City Manager. The maximum accumulation of in-lieu time is between 200 to 300 hours, depending upon the employee’s bargaining unit. There is no limitation as to the number of sick 38 522
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) F - Compensated Absences (CONTINUED)
leave hours accumulated.

Executives, unrepresented managers, and Burbank Management Association (BMA) employees do not earn vacation or sick leave. They instead receive universal leave which has an accrual cap of 1,200 hours. Universal leave is reported as part of the compensated absences accrual.

Employees are paid 100% of their accumulated vacation, universal, and in-lieu time when they terminate for any reason.

Accumulated sick leave is only paid out under one of the following conditions (a) at retirement or death, provided the employee has been employed by the City for over five years and is over 50 years of age; (b) at time of layoff.

Accumulated sick leave is paid at 50% of the total value, except for Burbank Police Officers Association (BPOA) and Burbank Fire Fighters (BFF) employees in which sick leave is paid at 70% and respecting of the total value.

In accordance with GASB Statement No. 101, Compensated Absences, the City established updated accounting and financial reporting standards for compensated absences, such as vacation, sick leave, paid time off, and certain sabbaticals.

The standard requires the City to recognize liabilities for both unused leave that meets specific criteria and leave that has been used but not yet paid or settled. A liability is recognized when the leave is attributable to services already rendered, the leave accumulates, and it is more likely than not that the leave will be used or paid out in cash or through noncash settlements liabilities are measured using the pay rates at the measurement date.

G - Net Position and Fund Balance
The governmental funds report nonspendable, restricted, committed, assigned and unassigned fund balances to show the level of constraint governing the use of the funds. Nonspendable fund balances include amounts that cannot be spent because they are either a) not in spendable form or b) legally or contractually required to be maintained intact. Restricted fund balances are restricted for specific purposes by third parties or enabling legislation. Committed fund balances include amounts that can be used only for specific purposes determined by formal action of the Council. Council must have at least a 3 to 2 vote to pass a resolution for the specific purpose. Assigned fund balances comprise amounts intended to be used by the City for specific purposes as determined by the Council such as emergency reserves, prior years carryovers, and various capital projects. Unassigned fund balance is the remaining fund balance after all of the above classifications and should only be reported in the general fund or resulting deficit fund balance in any other governmental funds. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, and the unrestricted resources as necessary. When committed and assigned resources are available for use, it is the City's policy to use committed resources first and then assigned resources, as they are needed.

In the government-wide financial statements and proprietary fund financial statements, net position is reported in three categories: net investment in capital assets; restricted and unrestricted. Restricted net position represents net position restricted by parties outside of the City (such as creditors, grantors, contributors, laws and regulations of other governments including enabling legislation).
39 523
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) H - Cash and Investments
The City combines the cash and investments of all funds into two pools (the City pool, and the Housing Authority pool), except for funds required to be held by outside fiscal agents under the provisions of bond indentures. Each fund's portion of the pooled cash and investments are displayed on the balance sheet-governmental funds, or the statement of net position-proprietary funds.

Interest earned on pooled cash and investments is allocated monthly to the various funds based on month end balances.

Interest income from cash and investments with fiscal agents and in the deferred compensation plan is credited directly to the related funds. The City manages its pooled idle cash and investments under a formal investment policy that is reviewed and adopted annually by the City Council and that follows the guidelines of the State of California Government Code. The City’s investment policy specifically authorizes the City to invest in United States Treasury obligations, U.S. agencies and/or GSE obligations, negotiable and nonnegotiable certificates of deposit, placement service certificates of deposit, commercial paper, the California Local Agency Investment Fund (LAIF), medium-term notes, state and local agency obligations, repurchase agreements, money market and money market mutual funds, and supranational obligations.

The City’s investments are reported at fair value. LAIF operates in accordance with the state laws and regulations of California. The reported value of the pool is the same as the fair value of the pool shares.

For purposes of the statement of cash flows for the proprietary fund types, cash and cash equivalents include all pooled cash investments, non-pooled restricted cash and restricted investments with an original maturity of three months or less.

The City considers the cash and investments pool to be a demand deposit account where funds may be withdrawn and deposited at any time without prior notice or penalty.

I - Receivables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as interfund receivables/interfund payables (i.e., the current portion of interfund loans) or advances to/from other funds (the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as internal balances.

All trade and tax receivables are shown net of an allowance for uncollectible accounts and estimated refunds due.

Estimated allowances for uncollectible accounts for enterprise fund customer accounts receivables are adjusted to the 90 days and over receivables balances.

Assessed values are determined on an annual basis by the Los Angeles County Assessor as of January 1. Taxes are levied annually and become a lien on real property at July 1. Taxes are due November 1 and February 1, and are delinquent if not paid by December 10 and April 10, respectively.

The Low and Moderate Income Housing fund has outstanding developer notes receivable with the Burbank Housing Corporation (BHC). The terms of the notes are fifty-five years with a stated annual interest rate of 3%. At the end of each notes' term, the City will receive either; A) the outstanding principal and interest on the loans or, b) as first lien holder on the underlying land and buildings, will receive the properties back. If the City receives the properties, after their respective fifty-five year term is over, in lieu of full payment of unpaid principal and interest from the BHC, those properties can then be used for any purpose the City chooses. The City records notes receivable at the lesser of a) the aggregate outstanding principal and interest balances on the notes receivable, or b) the estimated aggregate values of the underlying properties at the end of their respective note receivable term. (i.e.; estimated value fifty-five years after the start of each loan, not present valued back to June 30, 2025). The City reports the notes receivable balance in restricted fund balance in the governmental funds statements and in restricted net position in governmental activities in the entity-wide statements.

The Community Development and Block Grant (CDBG) and HOME funds give loans to the BHC and to individuals meeting eligibility criteria. The loans have various term lengths with stated interest rates ranging from 0% to 6%. The loans are scheduled to be forgiven at the end of their respective terms. 40 524
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) J - Interfund Advances
Advances between funds, as reported in the fund statements, are classified as either restricted or non spendable fund balance in the applicable governmental funds available.

K - Self Insurance Program
The City has self-insurance programs to provide for general liability and workers’ compensation claims. These activities are accounted for in the Self-Insurance internal service fund, a proprietary fund type. Fund revenues are primarily premium charges to other funds and are planned to match estimated payments, including both reported and incurred but not reported claims, operating expenses, and reinsurance premiums. The fund expenses the estimated liability for claims in cases where such amounts are reasonably determinable and where the liability is likely.

The City is self-insured for individual claims up to $2,000 for worker's compensation, and $1,000 for general liability.

Losses in excess of these amounts are covered through commercial insurance policies, up to statutory limits, for individual claims. See note 15, Self-insurance, for additional information on the City’s self-insurance programs.

L - Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position includes a separate section for deferred outflow of resources.

Deferred outflows of resources represent a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The category of deferred outflow of resources reported in the statement of net position is related to pensions, and other post employment benefits. Deferred outflows on pension and other postemployment benefits are more fully discussed in Note 17 and 18.

In addition to liabilities, the statement of financial position and the governmental funds balance sheet includes a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. In the government- wide financial statements, the City's deferred inflow of resources reported on the statement of net position relate to pension and other postemployment benefits, which are more fully discussed in Note 17 and 18. The statement of net position and the governmental funds balance sheet also report a deferred inflow of resources related to leases.

Under the modified accrual basis of accounting, deferred inflows of resources also include revenues not collected within the availability period after the fiscal year-end. The City has reported deferred inflows of resources related to unavailable revenues for property taxes, grants, and special assessments. These amounts are deferred and will be recognized as an inflow of resources in the period that amounts become available.

M - Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's California Public Employees' Retirement System (CalPERS) plans and additions to /deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. All pensions are liquidated out of the respective funds that payroll time was allocated to during that payroll period.

Pension liabilities are liquidated from the funds charged by employees, with the majority funded out of the General Fund and the Electric Fund. See Note 17 for more information..

N - Postemployment Benefits Other Than Pensions (OPEB)
For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City's OPEB plan and additions to/deductions from the OPEB plans' fiduciary net position have been determined on the same basis as they are reported by the plan. For this purpose, the City's OPEB plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value.
41 525
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O - Use of Estimates
The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the financial statement date and the reported amounts of revenues and expenses or expenditures during the reporting period. Actual results could differ from those estimates.

P - Leases
In accordance with GASB Statement No. 87, the City transitioned to a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this standard the lessee is required to recognize a lease liability and an intangible right-to-use asset, and the lessor is required to recognize a lease receivable and a deferred inflow of resources. Lease assets are recorded at the amount of the initial measurement of the lease term, less any lease incentive received from the lessor at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the asset into service. Lease assets are amortized using straight-line depreciation over the useful life of the underlying asset. A lease payable is recognized at the commencement date based on the present value of expected lease payments over the lease term, less any incentives. Interest expense is recognized ratably over the contract term. The lease liability is reduced by the principal portion of lease payments made.

Q - Subscription Based Information Technology Arrangements (SBITA) In accordance with GASB Statement No. 96, the City recognizes a right-to-use subscription asset and a corresponding subscription liability. The subscription liability is recognized at the commencement date based on present value of expected SBITA payments over the SBITA term, less any SBITA incentives at or before the commencement of the SBITA term along with any initial direct costs that are ancillary charges necessary to place the SBITA asset into service.

SBITA assets are amortized using a straight-line amortization over the shorter of the term of the arrangement or useful life of the underlying asset. Interest expense is recognized ratably over the contract term. The subscription liability is reduced by the principal portion of subscription payments made.

R - Accounting Changes and Error Corrections Summary
In accordance with GASB Statement No. 100, changes in accounting principles are applied retroactively by restating beginning balances, while changes in accounting estimates are reported prospectively. Changes to the financial reporting entity, including fund presentation or component units, are reflected by adjusting beginning balances in the current period.

Error corrections are applied retroactively, restating all prior periods presented. The aggregate impact of adjustments must appear on the face of the financial statements, with note disclosures providing a reconciliation of beginning balances.

Information affected by accounting changes or error corrections shall be included in the Required Supplementary Information (RSI) and Supplementary Information (SI), with prior periods restated for errors, when practicable, but not for changes in accounting principles.
(2) RECONCILIATION OF GOVERNMENT-WIDE AND FINANCIAL STATEMENTS Explanation of computation of certain items on statement of net position The statement of net position includes an element titled "Net investment in capital assets". The details of this computation are explained below:

Governmental activities:

Total capital assets of internal service funds, net of accumulated depreciation/amortization$ 38,909 Total governmental assets, net of accumulated depreciation/amortization 680,003 Payables (accounts, retentions, leases, and SBITAs) (7,071) Net investment in capital assets $ 711,841
42 526
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(2) RECONCILIATION OF GOVERNMENT-WIDE AND FINANCIAL STATEMENTS (CONTINUED) Explanation of computation of certain items on statement of net position (CONTINUED) Business-type activities:

Total capital assets, net of accumulated depreciation/amortization $ 590,056 All revenue bonds, current and long term portions net of bond discount and premiums(188,815) Payables (accounts, retentions, leases, and SBITAs) (6,951) Net investment in capital assets $ 394,290
(3) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Appropriations
During the year, several supplemental budget appropriations were adopted by the City Council as amendments to the annual budget. Some significant appropriations are as follows: $6,363 for the Providencia sewer improvement project, $1,500 for the McCambridge pool replacement grant, $1,244 for the Elderly Nutrition program, $1,129 for the parking enforcement and management program, $1,019 for a helicopter purchase, $691 for the Homeless Solutions Center, $350 for street improvements, $323 for Police COPS grant, $300 for incentivizing the transition of legal non-conforming firearms retailers, $250 for the Library Bookmobile donation, $208 for Police STEP grant, $202 for transportation services agreement, $200 for Police JAG grant, $185 for audio-visual equipment for the Burbank Channel, $148 for the CHP Cannabis Tax Fund grant, and $112 for the soft story seismic retrofit program.

Appropriated Budget and Budgetary Control
The City Council is required to adopt an annual budget resolution by July 1 of each fiscal year for the General, Special Revenue (except for the Drug Asset Forfeiture fund and Measure W), Debt Service, and Capital Projects funds (except for Public Improvement Funds). The budgets are presented for reporting purposes on a budgetary basis consistent with accounting principles generally accepted in the United States of America. Certain multi-year capital improvements and other projects are budgeted on a project-length basis. Additionally, appropriations for the Drug Asset Forfeiture fund occur based on actual cash receipts and do not lapse at year end. A comparison of these budgets with current year expenditures would not be meaningful, due to the multi-year nature of these projects. As a result, budgetary schedules are not presented for the Public Improvements capital projects fund and the General City Capital Projects fund.

The level of appropriated budgetary control is at the functional departmental level. The City Manager may authorize transfers of appropriations within a departmental function. Expenditures may not legally exceed total departmental appropriations. Supplemental appropriations during the year must be approved by the City Council by a 3/5 vote. These appropriations, representing amendments to the budget during the year, were significant in relationship to the original budget as adopted and are more fully described above. Unexpended or unencumbered appropriations lapse at the end of the fiscal year. Encumbered appropriations are reappropriated in the ensuing year’s budget.

The City uses an “encumbrance system”. Under this procedure, commitments such as purchase orders and contracts at year-end are recorded as "committed" or "assigned" fund balance.

The City Council adopts budgets for the Enterprise and Internal Service funds. All Proprietary fund types are accounted for on the economic resources measurement focus and the accrual basis of accounting. Additionally, the City is not legally mandated to report the results of operations for these Proprietary fund types on a budget comparison basis; therefore, budgetary data related to these funds has not been presented. 43 527
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(4) CASH AND INVESTMENTS
Cash and investments as of June 30, 2025 are classified in the accompanying financial statements as follows:

Governmental Business Type Fiduciary Fund Total
Pooled cash and investments $ 489,248$ 234,396$ 3,456$ 727,100 Restricted cash for pensions 33,598 - - 33,598
Restricted pooled cash and investments - 23,867 - 23,867 Restricted non-pooled cash and cash equivalents - 41,551 2 41,553 Total $ 522,846$ 299,814$ 3,458$ 826,118
Demand deposits 14,199
*Investments in 115 Trust 33,598
Investments 778,321
Total $ 826,118

*Disclosures related to investments in 115 Trust related to interest rate risk, credit risk and fair value are available online.

Investments Authorized by the California Government Code and the City's Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (Code) (or the City's investment policy, where more restrictive). The table also identifies certain provisions of the Code (or the City's investment policy, where more restrictive) that address interest rate risk, credit risk and concentration of credit risk.

This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the Code or the City's investment policy.

Authorized Investment Type
Authorized By
City Policy
Maximum
Maturity **
Maximum
Percentage of
Portfolio
Maximum
Investment
One Issuer
Agency-U.S. Federal Agency Yes 5 years 90% None
Corporate-medium term notes Yes 5 years 30% 5%
LAIF-Local Agency Invest. Fund Yes N/A None $75 million per account
U.S. Treasury obligations Yes 5 years 100% None
Non-negotiable Certificates of Deposit Yes 5 years 40% None Negotiable Certificates of deposit Yes 5 years 30% $250,000 Money market mutual funds Yes 90 days 20% None
State and Local Agency Obligations Yes 5 years 30% 5%
Commercial paper Yes 270 days 25% 5%
Repurchase agreements Yes 90 days 25% None
Supranational Obligations Yes 5 years 15% None
Placement of Service Certificates of Deposit Yes 5 years 30% None Joint Powers Authority Pool Yes N/A 25% None
**No investment shall be made in any security that, at the time of the investment, has a term remaining to maturity in excess of five years, unless the City Council has granted express authority to make that investment either specifically or as a part of an investment program approved by the legislative body no less than three months prior to the investment, with the maximum allowed not to exceed 5% of the portfolio from over five years to ten years maturities.

Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the 44 528
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(4) CASH AND INVESTMENTS (CONTINUED)
Investments Authorized by Debt Agreements (CONTINUED)
general provisions of the Code or the City's investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment
One Issuer
Investment Agreements N/A None None
LAIF-Local Agency Investment Fund N/A None None
Money Market N/A None None
Pledge Bonds N/A None None
State and Local Agency Obligations N/A None None
U.S. Treasury Obligations N/A None None
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City's investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity:

Remaining Maturity (in Months)
Total
12 Months
or Less
13 to 24
Months
25 to 60
Months
More Than 60
Months
Agency-U.S. Federal Agency $ 181,302$ 49,152$ 118,066$ 14,084$ - U.S. Treasury obligations 20,242 5,981 8,667 5,594 -
Corporate-Medium Term Notes 128,154 5,940 32,144 90,070 - Municipal Bonds 76,221 11,401 32,255 32,565 -
Supranational Obligations 35,596 8,783 8,684 18,129 -
Negotiable Certificates of Deposit 41,740 12,766 4,545 24,429 - LAIF-Local Agency Investment Fund 113,316 113,316 - - - Money Market 140,197 140,197 - - -
Held by bond trustee:

Money Market 9,218 9,218 - - -
Municipal Bonds 32,335 - - - 32,335
Totals $ 778,321$ 356,754$ 204,361$ 184,871$ 32,335
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.

This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the Code, the City's investment policy, or debt agreements, and the Moody's actual rating as of year end for each investment type. 45 529
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(4) CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Credit Risk (CONTINUED)
Total
Minimum
Legal Rating Not Rated
Agency-U.S. Federal Agency $ 181,302 N/A 181,302
U.S. Treasury obligations 20,242 N/A 20,242
Corporate-Medium Term Notes 128,154 A -
Municipal Bonds 76,221 A 9,042
Supranational Obligations 35,596 Aa -
Negotiable Certificates of Deposit 41,740 N/A 41,740
Money Market 140,197 Aaa -
LAIF-Local Agency Investment Fund 113,316 N/A 113,316
Held by bond trustee:

Money Market 9,218 Aaa -
Municipal Bonds 32,335 A -
Totals $ 778,321 $ 365,642
Ratings as of year end
Aaa Aa A Not Rated Total
Agency-U.S. Federal Agency $ - $ - $ - $ 181,302$ 181,302 U.S. Treasury obligations - - - 20,242 20,242
Corporate-Medium Term Notes 8,843 59,565 59,746 - 128,154 Municipal Bonds 2,706 64,473 - 9,042 76,221
Supranational Obligations 35,596 - - - 35,596
Negotiable Certificates of Deposit - - - 41,740 41,740
Money Market 140,197 - - - 140,197
LAIF-Local Agency Investment Fund - - - 113,316 113,316 Held by bond trustee:

Money Market 9,218 - - - 9,218
Municipal Bonds - - 32,335 - 32,335
Totals $ 196,560$124,038$ 92,081$ 365,642$ 778,321
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The amount of deposits is covered by FDIC insurance or collateralized under California law.

The Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage 46 530
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(4) CASH AND INVESTMENTS (CONTINUED)
Custodial Credit Risk (CONTINUED)
notes having a value of 150% of the secured public deposits.

California Asset Management Program (CAMP)
The City is a participant in the California Asset Management Program (CAMP). CAMP is an investment pool offered by the California Asset Management Trust and created through a joint powers agency as a pooled short-term portfolio and cash management vehicle for California public agencies under California Government Code Section 53601(p). CAMP is governed by a Board of Trustees comprised of finance directors and treasurers of California public agencies. The City reports its investments in CAMP at the fair value amounts provided by CAMP, which is the same as the value of the pool share in accordance with GASB 79 requirements. On June 30, 2025, the CAMP pool had an average maturity of 41 days and it is exempt from the fair value hierarchy.

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the Code, section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

Fair Value Measurements
The City categorizes its fair values measurement within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the relative inputs used to measure the fair value of the investments.

Level 1 inputs are quoted prices in active markets for identical assets. Level 2 inputs are quoted prices of similar assets in active markets and Level 3 inputs are significant unobservable inputs.

The City has the following recurring fair value measurements as of June 30, 2025:

Observable
Inputs
Level 2
Investments
Not Subject to
Hierarchy Total
Agency-U.S. Federal Agency $ 181,302$ - $ 181,302
Corporate-medium term notes 128,154 - 128,154
LAIF-Local Agency Invest. Fund - 113,316 113,316
U.S. Treasury obligations 20,242 - 20,242
Negotiable Certificates of Deposit 41,740 - 41,740
Municipal Bonds 76,221 - 76,221
Supranational Obligations 35,596 - 35,596
Money Market - 140,197 140,197
Held by Bond Trustee:

Money Market - 9,218 9,218
Municipal Bonds 32,335 - 32,335
$ 515,590$ 262,731$ 778,321
47 531
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(5) CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2025 is as follows:

Governmental activities:

Balance
July 1
2024 Additions Deletions Transfers
Balance
June 30
2025
Capital assets not being depreciated/amortized:

Land $ 57,759$ - $ - $ - $ 57,759
Land held under easements 345,277 - - - 345,277
Construction in progress 24,157 25,198 (12) (16,606) 32,737 Total capital assets not being
depreciated/amortized: 427,193 25,198 (12) (16,606) 435,773 Capital assets being depreciated/amortized:

Land improvements 10,416 - - - 10,416
Accumulated depreciation (8,199) (149) - - (8,348)
Buildings and improvements 244,062 65 - 659 244,786
Accumulated depreciation (192,638) (6,071) - - (198,709) Infrastructure 424,931 2,219 (41) 15,217 442,326
Accumulated depreciation (224,162) (11,345) 41 - (235,466) Machinery and other 102,523 7,018 (4,997) 730 105,274
Accumulated depreciation (79,955) (5,526) 4,997 - (80,484) Lease assets 637 620 - - 1,257
Accumulated amortization (212) (87) - - (299)
Subscription assets 3,461 599 (329) - 3,731
Accumulated amortization (781) (893) 329 - (1,345)
Total capital assets being depreciated/amortized,
net 280,083 (13,550) - 16,606 283,139
Total net capital assets -
Governmental activities $ 707,276$ 11,648$ (12)$ - $ 718,912 Depreciation/amortization charged to governmental functions on the statement of activities during the year is as follows; $1,423 General Government, $86 to Police, $5 to Fire, $10,391 to Public Works, $2,822 to Community Development, $2,970 to Parks and Recreation and $134 to Library. The Internal Service Funds portion of depreciation/amortization for the year is $6,240.
48 532
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(5) CAPITAL ASSETS (CONTINUED)
Total Enterprise fund type capital assets are as follows:

Business-type activities:

Balance
July 1
2024 Additions Deletions Transfers
Balance
June 30
2025
Capital assets not being depreciated/amortized:

Land $ 20,031$ - $ - $ - $ 20,031
Construction in progress 66,128 76,333 (4) (58,337) 84,120 Total capital assets not being depreciated/amortized86,159 76,333 (4) (58,337) 104,151 Capital assets being depreciated/amortized:

Land improvements 12,560 - - - 12,560
Accumulated depreciation (12,032) (95) - - (12,127)
Rights to purchased power 1,335 - - - 1,335
Accumulated depreciation (1,036) (86) - - (1,122)
Buildings and improvements 937,807 - - 55,710 993,517
Accumulated depreciation (505,582) (26,266) - - (531,848) Machinery and other 114,416 2,893 (727) 2,627 119,209
Accumulated depreciation (93,017) (4,847) 727 - (97,137) Lease assets 1,151 158 - - 1,309
Accumulated amortization (558) (211) - - (769)
Subscription assets 2,682 - (643) - 2,039
Accumulated amortization (887) (817) 643 - (1,061)
Total capital assets being depreciated/amortized,
net 456,839 (29,271) - 58,337 485,905
Total net capital assets -
Business-type activities $ 542,998$ 47,062$ (4)$ - $ 590,056 Depreciation/amortization charged to enterprise functions on the statement of activities during the year is as follows; $3,402 Water Rec & Sewer, $22,663 to Electric Utility, $4,760 to Water Utility, and $1,497 to Refuse Collection & Disposal.

Total Fiduciary-type capital assets are as follows:

Fiduciary-type activities:

Balance
July 1
2024 Additions Deletions Transfers
Balance
June 30
2025
Capital assets not being depreciated/amortized:

Land $ 415$ - $ - $ - $ 415
Total net capital assets -
Fiduciary-type activities $ 415$ - $ - $ - $ 415
49 533
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(6) DEFINED CONTRIBUTION PLANS
Welfare Benefit Plan (VEBA)
The VEBA is a defined contribution plan established by the City of Burbank to provide post retirement medical benefits primarily to members of the Burbank Police Officers' Association. At June 30, 2025, there were 159 active participants and 141 retired participants. VEBA members are required to contribute the full cash out value of their sick leave time at retirement. The City is required to contribute $43.53 dollars per month per active participant and 1.5% of the Burbank Police Officers' Association annual covered salary. VEBA provisions and contribution requirements are established and may be amended by the City Council of the City. Investments are self directed by each VEBA participant.

Separate financial statements are not available for the VEBA. The employer contributions are recognized in the period that the contributions are made; contributions totaled $540 for the fiscal year ended June 30, 2025. At June 30, 2025, the fair value of assets was $14,745.

Post Employment Health Plan (PEHP)
The PEHP is a defined contribution plan established by the City of Burbank in February 2006 to provide retirement medical benefits primarily to members of the Burbank Fire Fighters' Association (BFF) and the Burbank Fire Fighters' Chief Officers’ Unit (BFF-COU). The PEHP is a multi-employer trust comprised of over 800 public sector entities across the United States and is administered by Nationwide Retirement Solutions. At June 30, 2025 there were 128 active and 66 retired participants. BFF and BFF-COU PEHP members are required to contribute 100% of all accrued leave pay out upon retirement or separation to their individual plan accounts.

PEHP provisions and contribution requirements are established and may be amended by the City Council of the City to the extent allowed by the Internal Revenue Code. Investments are self directed by each PEHP participant.

The City has no liability for losses under the plan, but does have the duty of due care that would be required of an ordinary prudent investor. The City contributed $52 to the PEHP during the year ended June 30, 2025. (7) INTERFUND RECEIVABLES, PAYABLES, ADVANCES, AND TRANSFERS The composition of interfund balances as of June 30, 2025 is as follows:

Interfund Transfers
Fund Receivable Payable In Out
General $ 123 $ - $ 245 $ 9,094
Low/Mod Income Housing - 39 - -
Electric Utility 276 - - -
Refuse Collection & Disposal - - 17 -
Nonmajor Governmental Funds 75 455 8,284 566
Internal Service Funds 20 - 1,114 -
Total interfund receivable / payable / transfers $ 494 $ 494 $ 9,660$ 9,660 Composition and purpose of significant interfund transfers and interfund balances are as follows:

Internal Service fund transfers in of $1,114 includes the General fund transfer for Information Technology projects.

Nonmajor Governmental fund transfers in of $8,284 includes the General fund transfer of $4,700 for municipal infrastructure repair and improvement, $1,500 renovation of McCambridge swimming pool, $691 for homeless solution center development, $821 for parking operations and maintenance costs, $322 for transportation program, and $250 for First Street pocket park.
50 534
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(7) INTERFUND RECEIVABLES, PAYABLES, ADVANCES, AND TRANSFERS (CONTINUED) A breakdown of all items as stated on the statement of net position and statement of activities:

Transfers
Fund GovernmentalBusiness-Type
Governmental funds
Transfers in $ 9,644$ -
Transfers out (9,661) -
Proprietary funds
Transfers in - 17
Totals $ (17)$ 17
(8) LONG-TERM LIABILITIES
Balance
July 1,
2024 Additions Deletions
Balance
June 30,
2025
Due Within
One Year
Governmental activities:

Other debt:

Other long-term liabilities
Compensated absences* $ 20,035$ 2,070$ - $ 22,105$ 2,990 Claims and judgments 48,557 10,701 (11,575) 47,683 10,923 Lease payable 457 620 (73) 1,004 347
Subscriptions payable 2,197 599 (866) 1,930 905
Total governmental activities $ 71,246$ 13,990$ (12,514)$ 72,722$ 15,165 *The change in compensated absences is shown as a net change.

Total business-type activities:

Other debt:

Revenue bonds $ 235,947$ 79,059$ (81,660)$ 233,346$ 5,845 Other long-term liabilities 19,894 670 - 20,564 -
Lease payable 516 158 (215) 459 264
Compensated absences* 10,881 766 - 11,647 839
Subscriptions payable 1,647 - (821) 826 491
Total business-type activities $ 268,885$ 80,653$ (82,696)$ 266,842$ 7,439 *The change in compensated absences is shown as a net change.

Balance
July 1,
2024 Additions Deletions
Balance
June 30,
2025
Due Within
One Year
Fiduciary activities:

Other debt:

Tax allocation bonds $ 28,716$ - $ (1,596)$ 27,120$ 1,105 Total fiduciary activities $ 28,716$ - $ (1,596)$ 27,120$ 1,105 51 535
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(8) LONG-TERM LIABILITIES (CONTINUED)

FIDUCIARY ACTIVITIES
Tax Allocation Bonds
2015 Successor Agency Tax Allocation Refunding Bonds, Series 2015 The bonds are due in annual installments from $210 to $4,680 through December 1, 2033. Interest at various rates ranging from 2.00% to 5.00% is payable semiannually on June 1 and December 1. The bonds provided funds for (a) to refinance certain outstanding bonds and a loan and note entered into by the former Redevelopment Agency to the City of Burbank; (b) to fund a reserve account bond insurance policy; and, (c) provide for the costs of issuing the Bonds. $ 2,395
2017 Successor Agency Tax Allocation Refunding Bonds, Series 2017 The bonds are due in annual installments from $720 to $2,265 through December 1, 2043. Interest at various rates ranging from 2.00% to 5.00% is payable semiannually on June 1 and December 1. The bonds provided funds for (a) to refinance certain outstanding bonds issues by the former Redevelopment Agency of the City of Burbank, (b) purchase a debt service reserve policy to be issued by Build America Mutual Assurance Company ("BAM"), and (c) pay for the costs of issuing the 2017 Bonds. As of June 30, 2022, the defeased bonds have been redeemed.19,935 Plus original issue premium 4,790
Total tax allocation bonds 27,120
Total fiduciary activities $ 27,120

GOVERNMENTAL ACTIVITIES
Compensated absences - Governmental activities:

Governmental funds accumulated vacation, universal, in-lieu and sick leave accrual is reported in the government- wide statement of net position. For the fiscal Year Ended June 30, 2025, the noncurrent portions of the accrual consist of vacation leave of $15,133, sick leave of $4,999, and in-lieu time of $1,973. $ 22,105 Outstanding Claims Payable - Self-Insurance
The Risk Management fund total outstanding claims are $9,123. The current portion of the outstanding claims are reported in the current liability section of the statement of net position and the remainder is included in long-term liabilities. 10,967
The Workers' Compensation fund total outstanding claims are $38,825. The current portion of the outstanding claims are reported in the current liability section of the statement of net position and the remainder is included in long-term liabilities. 36,716
Total long-term liabilities for self-insurance 47,683
Lease Payable - Governmental activities
Lease payable totals $1,004. The current portion of the lease payable is $347 and is reported in the current liability section of the statement of net position, with the remainder in long-term liabilities. 1,004 Subscriptions Payable - Governmental activities
Subscriptions payable totals $1,930. The current position of the subscriptions payable is $905 and is reported in the current liability section of the statement of net position, with the remainder in long-term liabilities.1,930 Total governmental activities $ 72,722
52 536
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(8) LONG-TERM LIABILITIES (CONTINUED)

BUSINESS-TYPE ACTIVITIES - REVENUE BONDS
Wastewater Treatment
$10,575 Wastewater Treatment Revenue Bonds of 2014 Series The bonds are due in annual installments ranging from $90 to $1,130 from June 1, 2015 to June 1, 2033, with interest rates ranging from 2% to 5%, payable semiannually on June 1 and December 1. The purpose of these bonds was to refund, on a current basis, the City's Wastewater Treatment Refunding Revenue Bonds, 2004 Series A and to pay all costs of issuance. $ 1,305
Plus original issue premium 325
Total Wastewater Revenue bonds 1,630
Burbank Water and Power
Lease Payable - All Enterprise Funds
Electric fund has leases for a gas turbine with General Electric and telecommunications, including colocation, with Crown Castle. As of June 30, 2025, the total liability is $459, and the current portion is $264. 459 Total leases payable 459
Subscriptions Payable - All Enterprise Funds
The Enterprise funds have software subscriptions and as of June 30, 2025, the total liability is $826 and the current portion is $491. 826
Total subscriptions payable 826
$52,665 Burbank Water and Power Electric Revenue Bonds 2010 Series B These bonds were issued to finance a portion of the costs of certain improvements to the Electric System, including the conversion of certain residential and commercial distribution circuits, to fund a deposit in the Parity Reserve Fund and to pay the costs of issuance. Payable in installments ranging from $2,210 to $2,295. Interest rates range from 3.00% to 5.00%. Payments were made semiannually on June 1 and December 1. The bonds were secured by a pledge of net revenues of the Electric Enterprise Fund as well as all amounts on deposit in the accounts established under the indenture, including the reserve account. The City expected to receive a direct cash subsidy from the United States Department of Treasury up to 35% of the interest on the Series 2010B Bonds.

The bonds were extinguished in July 2024 from the issuance of the Electric Series 2024 revenue bonds refunding.50,455 Extinguishment via bond refunding (50,455)
$27,945 Burbank Water and Power Water Revenue Bonds 2010 Series B (Taxable Build America Bonds) These bonds were issued to finance the costs of the 2010 Water Project and to pay the costs of issuance of the Series 2010B Bonds. Payable in installments ranging from $850 to $1,085. Interest rates range from 4.89% to

5.79%. Payments were made semiannually on June 1 and December 1. The bonds were secured by a pledge of net revenues of the Water Enterprise Fund, as well as all amounts on deposit in the accounts established under the indenture, including the reserve account. The City expected to receive a direct cash subsidy from the United States Department of Treasury up to 35% of the interest on the Series 2010B Bonds. The bonds were extinguished in July 2024 from the issuance of the Water Series 2024 revenue bonds refunding. 26,045 Extinguishment via bond refunding (26,045)
53 537
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(8) LONG-TERM LIABILITIES (CONTINUED)

BUSINESS-TYPE ACTIVITIES - REVENUE BONDS (CONTINUED)
$24,825 Burbank Water and Power Water Revenue Refunding Bonds 2021 Series These bonds were issued to finance a portion of the costs of the 2021 Water Project, to pay the costs of issuance of the Series 2021 Bonds, and to prepay the SWRCB loans. Payable in installments ranging from $430 to $1,245.

Interest rates range from 4.00% to 5.00%. Payments are made semiannually on June 1 and December 1, with the final payment to be made on June 1, 2051. The bonds are secured by a pledge of net revenues of the Water Enterprise Fund, as well as all amounts on deposit in the accounts established under the indenture, including the reserve account. 22,510
Plus original issue premium/discount 4,051
Subtotal 26,561
$120,000 Burbank Water and Power Electric Revenue Bonds 2023 Series These bonds were issued to partially finance the costs of certain improvements to the Electric System, including but not limited to the replacement of two electric substations, investment in renewable projects, the replacement of other infrastructure, facilities, equipment and other upgrades; pay the cost of issuance; and fund a deposit to the Parity Reserve Fund. Payable in installments ranging from $2,055 to $7,670. The interest rate is 5.00%.

Payments are made semiannually on June 1 and December 1, with the final payment to be made on June 1, 2053. The bonds are secured by a pledge of net revenues of the Electric Enterprise Fund, as well as all amounts on deposit in the accounts established under the indenture, including the reserve account. 120,000 Plus original issue premium/discount 9,958
Subtotal 129,958
$46,060 Burbank Water and Power Electric Revenue Refunding Bond 2024 Series These bonds were issued to extinguish the outstanding debt of the Electric Revenue Bonds, Series 2010B (Taxable Build AMerica Bonds), eliminating sequestration risk, and pay costs of issuance of the 2024 Bonds.

Payable in installments ranging from $2,005 to $3,470. The Coupon rate is 5.00%. Payments are made semiannually on June 1 and December 1, with the final payment to be made on June 1, 2040. The bonds are secured by a pledge of net revenues of the Electric Enterprise Fund, as well as all amounts on deposit in the accounts established under the indenture, including the reserve account. 44,055
Plus original issue premium/discount/bond refunding 5,762 Subtotal 49,817
$23,475 Burbank Water and Power Water Revenue Refunding Bond 2024 Series These bonds were issued to extinguish the outstanding debt of the Water Revenue Bonds, Series 2010B (Taxable Build America Bonds), eliminating sequestration risk, and pay costs of issuance of the 2024 Bonds. Payable in installments ranging from $890 to $2,070. The Coupon rate is 5.00%. Payments are made semiannually on June 1 and December 1, with the final payment to be made on June 1, 2040. The bonds are secured by a pledge of net revenues of the Electric Enterprise Fund, as well as all amounts on deposit in the accounts established under the indenture, including the reserve account. 22,585
Plus original issue premium/discount/bond refunding 2,795 Subtotal 25,380
Total Burbank Water and Power revenue bonds 231,716
Total Enterprise revenue bonds 233,346
54 538
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(8) LONG-TERM LIABILITIES (CONTINUED)

BUSINESS-TYPE ACTIVITIES - REVENUE BONDS (CONTINUED)
Total Enterprise Liabilities $ 234,631
Other long-term liabilities :

Landfill Closure and Post-Closure Care Costs
State laws and regulations require the City to place a final cover on the Burbank Landfill No. 3 site when it stops accepting waste and to perform certain maintenance and monitoring functions at the site for thirty years after closure. Although closure and post-closure care costs will be paid only near or after the date that the landfill stops accepting waste, the City reports portions of these costs as operating expenses in each period, as required by GASB 18, and based on landfill capacity used as of each balance sheet date.

The landfill closure, post-closure and corrective action care liability at June 30, 2025 represents the cumulative amount reported to date based on the use of 52 percent of the estimated capacity of the landfill. The City will recognize the remaining estimated cost of $28,598 as the remaining estimated capacity is filled. These amounts are based on what it would cost to perform all closure, post-closure care in 2025. Using 1.024 inflation factor in 2025, the total estimated adjusted closure, post-closure costs as of 2025 are $39,430. The City expects to close the landfill in the year 2115. The change to extend the remaining landfill life is due to the use of new method of calculating the landfill capacity. The use of computer programming allows actual survey data to calculate the volume by comparing two topographic surfaces against one another to generate the volume filled. Actual costs may be higher or lower due to inflation or deflation, changes in technology, or changes in regulations.

The City is required by state laws and regulations to make annual contributions to a trust fund to finance closure and corrective action care. Post closure care is covered by a pledge of revenue. The City is in compliance with these requirements, and at June 30, 2025, $23,867 was reported as restricted cash. The City expects that future inflation costs will be paid from interest earnings on these annual contributions. However, if interest earnings are inadequate or additional post-closure care requirements are determined (due to changes in technology or applicable laws and regulations, for example) these costs may need to be covered by charges to future landfill users or from future tax revenue. $ 20,564
Total other long-term liabilities $ 20,564
Compensated absences - All Enterprise fund types:

All the Enterprise fund types' accumulated vacation, universal, in-lieu and sick leave accrual is reported in the respective Enterprise fund. For the fiscal year ended June 30, 2025, the total of the accrual consist of vacation leave of $9,098, sick leave of $1248, and in-lieu time of $1,301. $ 11,647 Total business-type activities $ 266,842
55 539
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(8) LONG-TERM LIABILITIES (CONTINUED)

BUSINESS-TYPE ACTIVITIES - REVENUE BONDS (CONTINUED)
The annual requirements to amortize all bonded indebtedness and other long-term liabilities outstanding at June 30, 2025 are as follows:

Fiduciary activities Fiduciary Tax Allocation
Year Ending June 30 Principal Interest
2026 $ 1,105$ 789
2027 1,160 732
2028 1,000 680
2029 1,045 634
2030 1,090 584
2031-2035 5,870 2,286
2036-2040 5,740 1,386
2041-2045 5,320 366
Premium 4,790 -
Totals $ 27,120$ 7,457
Business-type activities Revenue Bonds
Year Ending June 30 Principal Interest
2026 $ 5,845$ 10,316
2027 6,160 10,027
2028 6,470 9,722
2029 6,820 9,402
2030 7,185 9,065
2031-2035 40,455 39,689
2036-2040 50,525 28,816
2041-2053 86,995 31,945
Premium 22,891 -
Total $ 233,346$ 148,982
56 540
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(8) LONG-TERM LIABILITIES (CONTINUED)
The City's total future minimum lease payments under lease agreements as of June 30, 2025 are as follows:

Governmental Activities Business-Type Activities
Principal Interest Principal Interest Total
2026 $ 347$ 27 $ 264$ 12 $ 650
2027 189 17 114 4 324
2028 179 6 40 2 227
2029 187 4 41 1 233
2030 71 2 - - 73
2031-2035 31 - - - 31
Total minimum lease payments$ 1,004$ 56 $ 459$ 19 $ 1,538 The City's total future minimum subscription payments under subscriptions-based information technology agreements (SBITA) as of June 30, 2025 are as follows:

Governmental Activities Business-Type Activities
Principal Interest Principal Interest Total
2026 $ 905$ 46 $ 491$ 17 $ 1,459
2027 356 26 294 5 681
2028 242 18 41 1 302
2029 252 12 - - 264
2030 175 5 - - 180
Total minimum subscription
payments $ 1,930$ 107$ 826$ 23 $ 2,886
57 541
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(8) LONG-TERM LIABILITIES (CONTINUED)
The City and its component units have a number of debt issuances outstanding that are collateralized by the pledging of certain revenues. The amount and term of the remainder of these commitments are indicated in the debt service to maturity tables presented in the accompanying notes. The purposes for which the proceeds of the related debt issuances were utilized are disclosed in the debt descriptions in the accompanying notes. For the current year, debt service payments as a percentage of the pledged gross revenue (or net of certain expenses where so required by the debt agreement) are indicated in the table below. These percentages also approximate the relationship of debt service to pledged revenue for the remainder of the term of the commitment:

Description of
Pledged Revenue
Annual Amount of
Pledged Revenue
(net of expenses,
where required)
Annual Debt Service
Payments
(of all debt secured by
this revenue)
Debt Service as a
Percentage of
Pledged Revenue
Water Reclamation and Sewer $ 3,745$ 129 3.44%
Electric $ 18,946$ 10,046 53.02%
Water $ 8,289$ 3,373 40.69%
(9) RECEIVABLES
Receivables at June 30, 2025 consist of the following:

Governmental activities: General
Low/Mod
Income
Housing
Nonmajor
Governmental
Funds
Internal
Service Funds
Total
Govern-
mental
Accounts receivable, net $ 20,597$ 12 $ 8,892$ 10,008$ 39,509 Interest receivable 598 38 643 614 1,893
Developer notes receivable - 37,466 - - 37,466
Total $ 21,195$ 37,516$ 9,535$ 10,622$ 78,868
Business-type activities:

Water Rec
& Sewer
Electric
Utility
Water
Utility
Refuse
Collection
& Disposal
Total
Business-
Type
Accounts receivable, net $ 1,867$ 20,169$ 4,737$ 3,237$ 30,010 Interest receivable 157 545 98 199 999
Total $ 2,024$ 20,714$ 4,835$ 3,436$ 31,009
The low and moderate income housing fund has outstanding developer notes receivable with the Burbank Housing Corporation. With the amended and restated master loan agreement, the terms of the notes are extended to fifty-five years from April 1, 2025 with no interest accrual. All accrued interest accumulated to date were forgiven. Further, all of the notes will be forgiven 1/55th annually with the exception of 2331-2333 North Fairview for $112, 2325-2335 Fairview for $377 and 2321 North Fairview for $1,175 which payments were deferred until maturity date of 4/1/2080. The City reports notes receivable balance in restricted fund balance in the governmental funds statements and in restricted net position in governmental activities in the entity-wide statements. As of June 30, 2025, the notes receivable balance was $37,466, net of an allowance for doubtful accounts of $11,936.

The Community Development and Block Grant (CDBG) and HOME funds provided loans to BHC and individuals. With the amended and restated master loan agreement, BHC loans from CDBG and HOME terms were changed to include forgiveness of loans 15 years from the initial term date with no interest accrual. Further accrued interest accumulated to 58 542
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(9) RECEIVABLES (CONTINUED)
date were forgiven. Two of BHC's HOME loans, 2331-2333 Norh Fairview for $135 and 2325-2335 Fairview for $1,080 were excluded from forgiveness and payments were deferred until maturity date of 4/1/2080. The City records the note receivable balance and an allowance for doubtful accounts equal to 100% of the outstanding note balance. The notes receivable balance for CDBG as of June 30, 2025, was $0, net of an allowance for doubtful accounts of $1,170, in both the governmental activities and the governmental funds. The notes receivable balance for HOME as of June 30, 2025, is $0, net of an allowance for doubtful accounts of $7,889, in both the governmental activities and the governmental funds. (10) COMMITMENTS AND CONTINGENCIES
Litigation
The City is presently involved in certain matters of litigation that have arisen in the normal course of conducting City business. City management believes, based upon consultation with the City attorney, that these cases, in the aggregate, are not expected to result in a material adverse financial impact to the City over and above the amounts recorded as claims liability. City management believes that the claims liability recorded within the self-insurance internal service fund is sufficient to cover any potential losses, should an unfavorable outcome result. Further, City is covered for potential exposure beyond the City's self-insured retention per matter by the City's excess insurance coverage.

Construction commitments
Some significant outstanding construction commitments include $12,523 Regional Intermodal Transportation Center Solar and Storage Project, $8,721 Media District 12kV Capacity, $4,310 AIC-Substation Burbank Replacement Terminal, $2,998 Advanced Metering Infrastructure, $2,695 Ontario Substation 3rd Bank & Line. (11) POWER SUPPLY EXPENSES
A - Retail Energy Supply
The City receives electricity through firm contracts, local generation, and market purchases. The majority of electricity is delivered through firm contracts, which include “take or pay”, “take and pay” and term purchases. Local generation and market purchases supplement firm contracts to meet the City’s retail load requirements.

B - Joint Powers Agency Contracts
The City, through its Electric Utility Fund, has entered into several "take or pay" and “take and pay” contracts through its participation in two joint power agencies, the Intermountain Power Agency (IPA) and the Southern California Public Power Authority (SCPPA), in order to meet the electric needs of its customers. These contracts are not considered joint ventures since the City has no interest in the assets, liabilities, or equity associated with any of the projects to which these contracts refer.

Under the “take or pay” contract, the City is obligated to pay its share of the indebtedness regardless of the ability of the contracting agency to provide electricity or the City’s need for the electricity. The City is only obligated to pay its share of the indebtedness upon delivery of energy under the “take and pay” contracts. However, in the opinion of management, the City does not have a financial responsibility for purposes of GASB Statement No. 14, "Financial Reporting Entity", because the IPA and SCPPA do not depend on revenue from the City to continue in existence.

These contracts constitute an obligation of the Electric Utility Fund to make debt service payments from its operating revenues. The Electric Utility Fund's share of debt service is not recorded as an obligation on the accompanying basic financial statements; however, it is included as a component of its power supply expenses.

During the fiscal years ended June 30, 2025, and June 30, 2024, the Electric Fund made payments totaling $53,071 and $40,145 for "take or pay" contracts, respectively, and $16,500 and $17,487 for the "take and pay" contracts, respectively. 59 543
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(11) POWER SUPPLY EXPENSES (CONTINUED)
B - Joint Powers Agency Contracts (CONTINUED)
(a) Intermountain Power Agency (IPA)
In 1980, the City, along with the California Cities of Los Angeles, Anaheim, Glendale, Pasadena, and Riverside, entered into a power sales contract with IPA, which obligates each purchaser to purchase, on a "take or pay" basis, a percentage share of capacity and energy generated by the Intermountain Power Project (IPP) in Utah.

The City, through contract, is entitled to 60 megawatts (MW) or 3.371% of the 1,800 MW of generation at the plant. In addition, the City entered into an Excess Power Sales Agreement, also on a "take or pay" basis, with Utah municipal and cooperative IPP purchasers, which provides for the City to obtain up to an additional 0.797% (14 MW) when not used by the Utah municipal or cooperative IPP purchasers.

The Senate Bill 1368, which became effective in January 2007, prohibits any investment in baseload generation that does not meet specific emissions performance standards, subject to certain exceptions. In light of this restriction, the initial power sales contracts will terminate on June 15, 2027, and will be replaced with combined cycle natural gas units by November 22, 2025, and continue for a term ending in 2077. Pursuant to the provisions of the power sales contracts, the IPP participants also agreed to reduce the initially planned generation capacity from 1,200 MW to 840 MW. This would allow for compliance with greenhouse gas ("GHG") emissions performance standards. Some of the power purchasers under the original power sales contracts will continue to be IPP participants under the Renewal Power Sales Contracts. The cities of Anaheim, Riverside, and Pasadena will not be power purchasers under the Renewal Power Sales Contracts. The City will take a smaller share of 28 MW generation capacity under the Renewal Power Sales Contracts, and LADWP and the City of Glendale both increased their respective generation shares.
(b) Southern California Public Power Authority (SCPPA)
SCPPA membership consists of 11 Southern California cities and one public irrigation district of the State of California, which serves the electric power needs of its Southern California electricity customers. SCPPA, a public entity organized under the laws of the State of California, was formed by a joint powers agreement dated November 1, 1980, pursuant to the Joint Exercise of Powers Act of the State of California. SCPPA was created for the purpose of planning, financing, developing, acquiring, constructing, operating, and maintaining projects for the generation and transmission of electric energy for sale to its participants. The joint power agreement has a term of 50 years.

Hoover Uprating Project
The City is a participant in SCPPA's Hoover Uprating Project, consisting primarily of the uprating of the 17 generating units at the hydroelectric power plant of the Hoover Dam. The City has a 15.9574% (15 MW) entitlement interest in SCPPA's approximately 94 MW interest in the total capacity and allocated energy of Hoover. The City has executed a power sales contract with SCPPA under which the City has agreed to make monthly payments on a "take or pay" basis in exchange for its share of SCPPA's proportionate share of Hoover capacity and allocated energy.

Palo Verde Nuclear Generation Station (PVNGS)
The City has a 4.40% entitlement interest (9.7 MW) and a 5.91% ownership interest in PVNGS, including certain associated facilities and contractual rights, a 5.56% ownership in the Arizona Nuclear Power Plant ("ANPP") High Voltage Switchyard and associated contractual rights, and a 6.55% share of the rights to use certain portions of the ANPP Valley Transmission System. Commercial operation and initial deliveries from PVNGS Units 1 and 2 commenced in 1986 and Unit 3 commenced in 1987.
60 544
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(11) POWER SUPPLY EXPENSES (CONTINUED)
B - Joint Powers Agency Contracts (CONTINUED)
(b) Southern California Public Power Authority (SCPPA) (CONTINUED) Southern Transmission System Project (STS)
Pursuant to an agreement dated May 1, 1983, with the IPA, SCPPA made payments-in-aid of construction to IPA to defray all costs of acquisition and construction of the STS, which provides for the transmission of energy from the Intermountain Generating Station in Utah to Southern California. STS commenced commercial operations in July 1986. The Department of Water and Power of the City of Los Angeles (LADWP), a member of SCPPA, serves as project manager and operating agent of IPP. The STS consists of a 488-mile transmission line and the associated converter station on each end. The 500 kV DC bi-pole transmission lines are currently rated at 2,400 megawatts (MW) as a result of an upgrade completed in December 2010. The City’s ownership share of this project is 4.498%.

Magnolia Power Project (MPP)
In March 2003, the City, along with the Cities of Anaheim, Cerritos, Colton, Glendale, and Pasadena, entered into a power sales agreement with SCPPA for MPP. MPP commenced commercial operations in Burbank, California in September 2005. MPP is a combined-cycle natural gas-fired generation plant with a nominal rate net base capacity of 242 MW, but can boost its output to 310 MW, if needed. The City has entitlement up to 97.6 MW or 30.992% of its output. The City’s share of outstanding debt is 32.350%, which excludes debt relating solely to the City of Cerritos. The City is also MPP’s operating agent.

Prepaid Natural Gas Project (PNGP)
The PNGP primarily consists of the acquisition by SCPPA of the right to receive an aggregate amount of approximately 135 billion cubic feet of natural gas, which subsequently was reduced to approximately 90 billion cubic feet as a result of restructuring to accelerate a portion of the long-term savings, reduce the remaining volumes of gas to be delivered, and shorten the overall duration of five prepaid agreements (with the City, and the Cities of Anaheim, Colton, Glendale, and Pasadena).

The City’s natural gas supply agreement with SCPPA is expected to provide approximately one-fourth of the City’s gas requirements for MPP. The City has no obligation under the natural gas supply agreement to pay for gas not delivered.

Milford I Wind Project (M1WP)
M1WP is located near Milford, Utah and began commercial operations in November 2009. The facility is a 200 MW nameplate capacity wind farm comprised of 97 wind turbine generators, delivered by a 90-mile transmission line, 345 kV, extending from the generation site to the IPP switchyard in Delta, Utah. This plant generates enough capacity to supply electricity to power more than 60,000 homes and offset over 366,000 tons per year of carbon dioxide that would otherwise be emitted from a coal-powered plant. SCPPA (on behalf of project participants LADWP, the City and the City of Pasadena, California) acquired 100.000% of this facility and issued bonds in 2010 to finance the purchase by prepayment of a specified quantity of energy from this facility over the 20-year delivery term, with a guaranteed annual quantity in each year. The City’s share of this project is

5.000% of the total capacity of 10 MW, energy, and environmental attribute rights produced at this facility.

Mead-Adelanto Project (MA)
SCPPA also entered into an agreement dated December 17, 1991, to acquire a 67.917% interest in the MA, a transmission line extending between the Adelanto substation in Southern California and the Marketplace substation in Nevada. Funding for these projects was provided by a transfer from the Multiple Projects Fund, and commercial operations commenced in April 1996. LADWP serves as the operations manager of MA. The project is a 202-mile, 500 kV AC transmission line with a rating of 1,200 MW. The City’s ownership share of MA is 61 545
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(11) POWER SUPPLY EXPENSES (CONTINUED)
B - Joint Powers Agency Contracts (CONTINUED)
(b) Southern California Public Power Authority (SCPPA) (CONTINUED)

11.534%.

Tieton Hydro Project (THP)
This facility was acquired by SCPPA in November 2009 with 100.000% of entitlement shares. Each of the two project participants, the City and the City of Glendale, California, have an equal 50.000% entitlement share of this project. THP is a run of the reservoir hydroelectric facility, comprised of a powerhouse constructed at the base of the United States Bureau of Reclamation (USBR) Tieton Dam on the Tieton River in the State of Washington, on a 21-mile, 115 kV transmission line from the plant substation to the interconnection of the electrical grid. The powerhouse has a maximum capacity of 20 MW, with a nameplate capacity of 13.6 MW.

USBR owns and operates the dam and controls the flows into the Tieton River from the Rimrock Lake reservoir, which was created by the dam. Average annual generation from this plant is approximately 48,000 megawatt hours (MWh). The City is also Tieton’s operating agent.

Mead-Phoenix Project (MP)
SCPPA entered into an agreement dated December 17, 1991, to acquire an interest in the MP, a transmission line extending between the West Wing substation in Arizona and the Marketplace substation in Nevada. The agreement provides SCPPA with an 18.308% interest in the West Wing-Mead project, a 17.756% interest in the Mead substation project component and a 22.408% interest in the Mead-Marketplace component. The project is a 256-mile, 500 kV AC transmission line with a rating of 1,300 MW. The City’s ownership share of MP is

15.400%.

Natural Gas Project (NGP)
The NGP was acquired by SCPPA in 2005 and 2006 and is being developed for the primary purpose of providing the participants with stable long-term supplies of gas for the purpose of fueling their electric generation needs. SCPPA issued 2008 Bonds to provide monies for the refinancing of the City's share of the costs of acquisition and development of the NGP through the redemption of a portion of SCPPA's draw down bonds previously issued for the NGP. SCPPA has sold entitlements to 100.000% of the production capacity of the NGP pursuant to separate gas sales agreements with the five participants - the City, and the Cities of Anaheim, Colton, Glendale, and Pasadena. The participants are obligated to pay for such production capacity, including amounts required to pay debt service on bonds issued to finance their respective share of the NGP, on a "take or pay" basis. The City has 14.286% of entitlement shares in the Pinedale, Wyoming Subproject (2005 purchase), and

27.273% of entitlement shares in the Barnett, Texas Subproject (2006 purchase).

Ameresco/Chiquita Landfill Gas Project
Ameresco/Chiquita Landfill Gas Project is in Valencia, California near Lake Castaic and began commercial operations in November 2010. The renewable energy is generated using landfill gas produced at the Chiquita Canyon Landfill. This plant has a total generating capacity of 10 MW and SCPPA members receive 100.000% of the project output. The project participants are the City and the City of Pasadena. The City contracted to purchase approximately 16.700% or 1.7 MW.
62 546
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(11) POWER SUPPLY EXPENSES (CONTINUED)
B - Joint Powers Agency Contracts (CONTINUED)
(b) Southern California Public Power Authority (SCPPA) (CONTINUED) Don A. Campbell Geothermal (aka Wild Rose)
In November 2013, the City began to receive geothermal energy output from the Wild Rose Geothermal (aka Don A. Campbell) Project, located in Mineral County, Nevada. The term of this agreement is 20 years. This is a geothermal power generating facility with a generating nameplate capacity of 25 MW and a projected capacity of

16.2 MW. The City and the City of Los Angeles are project participants. The City contracted to purchase approximately 15.380% (3.845 MW).

Pebble Springs Wind Project
Pebble Springs is located in Gilliam County, Oregon, near the town of Arlington and began commercial operations in early 2009. The term of this agreement is 18 years. The City, and the Cities of Los Angeles and Glendale receive the entire energy output of 99 MW. The City contracted to purchase approximately 10.000% (10 MW).

Copper Mountain 3 Solar Project
Copper Mountain 3 Solar Project is located near Boulder City, Nevada, approximately 25 miles southeast of Las Vegas, Nevada. The facility is the third phase of one of the largest photovoltaic solar facilities in the U.S. situated on about 1,400 acres of land. The City and the City of Los Angeles entered into a 20-year power sales agreement through SCPPA. The City’s share of this project is 16.000% (40 MW) of the total capacity of 250 MW. In May 2014, ahead of schedule, the City began to receive solar energy output from Copper Mountain 3.

The plant went from partial commercial operations to full commercial operations in 2015.

Desert Harvest 2 Solar Project
In December 2017, the City, along with the Cities of Anaheim and Vernon, entered into a power sales agreement with SCPPA for Desert Harvest Project. The Desert Harvest Project is located in Riverside County, California and began commercial operations in December 2020. Desert Harvest II Solar Project supplies energy and renewable attributes to SCPPA under a twenty-five-year Renewable Energy Credit (REC) + Index structure contract. The City and the Cities of Anaheim and Vernon are the participants. The City contracted to purchase approximately 31.34% of its output.
63 547
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(11) POWER SUPPLY EXPENSES (CONTINUED)
B - Joint Powers Agency Contracts (CONTINUED)
(b) Southern California Public Power Authority (SCPPA) (CONTINUED) A summary of the City’s contracts and related projects and its commitments on June 30, 2025, are shown below:

City of Burbank portion*
City of Burbank share
of bonds
City of Burbank
obligation relating to
total debt service
Intermountain Power Project:

Intermountain Power Project Renewal
Contract(1) 3.334% $ 60,267$ 98,495
SCPPA:(2)
Southern Transmission System (3) 4.498%/4.222% 55,463 104,315 Magnolia Power Project (Project A) 32.350% 60,744 76,646 Prepaid Natural Gas Project #1 33.000% 77,339 100,113
Milford I Wind Project 5.000% 2,642 2,980
Tieton Hydropower Project 50.000% 13,293 18,714
Natural Gas Project - Barnett 100.000% 5,484 6,771
Natural Gas Project - Pinedale 100.000% 1,771 2,186
SCPPA Total 216,736 311,725
Total $ 277,003$ 410,220
*Burbank shares in % and amounts are estimated based on weighted average. (1) Based on the 2022 Series A and B IPA outstanding bonds. (2) All SCPPA listed obligations are "take or pay" contracts except the Prepaid Natural Gas Project #1, a "take and pay" contract, and the Milford I Wind Project, a prepaid purchase power agreement. (3)The Southern Transmission System principal is gross of capitalized interest of $4.425M for fiscal years 2025/26 through 2027/28. 64 548
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(11) POWER SUPPLY EXPENSES (CONTINUED)
B - Joint Powers Agency Contracts (CONTINUED)
(b) Southern California Public Power Authority (SCPPA) (CONTINUED) The following schedule details the amount of principal and interest that is due and payable by the City as part of the joint power agency contracts, by project, in the fiscal year indicated (year ending June 30). 2025/26 2026/27 2027/28 2028/29
Principal Interest Principal Interest Principal Interest Principal Interest Intermountain Power Project $ - $ 3,019$ 1,831$ 2,974$ 1,921$ 2,881$ 2,016$ 2,784 SCPPA:

Southern Transmission System 1,494 2,968 1,721 2,893 860 2,639 1,063 2,596 Magnolia Power Project (Project A)3,905 2,301 4,110 2,157 4,324 2,005 4,552 1,845 Prepaid Natural Gas Project #1 4,886 3,784 5,166 3,520 5,858 3,231 6,588 2,912 Milford I Wind Project 613 132 644 101 676 69 710 35
Tieton Hydropower Project 618 630 650 599 680 567 715 533 Natural Gas Project - Barnett 854 331 824 279 801 230 779 181 Natural Gas Project - Pinedale 276 107 266 90 259 74 251 59 Total $ 12,646$ 13,272$ 15,212$ 12,613$ 15,379$ 11,696$ 16,674$ 10,945 2029/30 2031/35 2036/40 2041/45
Principal Interest Principal Interest Principal Interest Principal Interest Intermountain Power Project $ 2,116$ 2,681$ 12,261$ 11,682$ 15,602$ 8,261$ 19,910$ 3,827 SCPPA:

Southern Transmission System 1,115 2,543 6,513 11,822 8,538 9,984 10,630 7,664 Magnolia Power Project (Project A)4,789 1,675 27,973 5,481 11,091 439 - - Prepaid Natural Gas Project #1 7,192 2,568 41,727 6,609 5,922 149 - - Milford I Wind Project - - - - - - - -
Tieton Hydropower Project 750 497 4,358 1,883 5,523 713 - - Natural Gas Project - Barnett 760 134 1,467 132 - - - - Natural Gas Project - Pinedale 245 43 473 43 - - - -
Total $ 16,967$ 10,141$ 94,772$ 37,652$ 46,676$ 19,546$ 30,540$ 11,491 2046/50 2051/55 Total
Principal Interest Principal Interest Principal Interest Intermountain Power Project $ 4,611$ 119 $ - $ - $ 60,268$ 38,228 SCPPA:

Southern Transmission System 13,589 4,704 9,940 1,037 55,463 48,850 Magnolia Power Project (Project A) - - - - 60,744 15,903 Prepaid Natural Gas Project #1 - - - - 77,339 22,773
Milford I Wind Project - - - - 2,643 337
Tieton Hydropower Project - - - - 13,294 5,422
Natural Gas Project - Barnett - - - - 5,485 1,287
Natural Gas Project - Pinedale - - - - 1,770 416
Total $ 18,200$ 4,823$ 9,940$ 1,037$ 277,006$ 133,216
65 549
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(12) ACCRUED LIABILITIES
Accrued liabilities for Governmental and Business Type Activities June 30, 2025, consist of the following:

Govern-
mental
Business
Type
Accrued expenditures $ 480 $ 2,811
Accrued payroll 8,090 -
Other liabilities 9,694 -
Total $ 18,264$ 2,811
(13) DEFERRED COMPENSATION PLANS
The City has adopted a deferred compensation plan in accordance with Internal Revenue Code Section 457 and 457p for its eligible full-time and part-time employees respectively.

Pursuant to changes in August, 1966 of IRC section 457, the City formally established a trust in which all assets and income of the 457 plans were placed. The assets, all property and rights purchased with such amounts, and all income attributable to such amounts, property, or rights are held in trust for the exclusive benefit of the participants and their beneficiaries. These assets are no longer the property of the City, and as such are not subject to the claims of the City's general creditors, thus the assets of these plans are not reflected in the accompanying basic financial statements.

As of June 30, 2025, the City's deferred compensation plan had accumulated assets of $271,175 under the 457 plan, and $1,071 under the 457p plan.
(14) PREPAID ITEMS AND DEPOSITS
The City shows a total of $29,398 in prepaid items and deposits. $18,224 of the prepaid items are in the Electric Utility, $2,617 are in Water Utility, $217 are in Refuse Collection and Disposal, $38 are in Water Reclamation and Sewer, $7,830 in internal service funds, and $470 in the Governmental Fund ($298 in the general fund and $172 in the non-major governmental funds).
(15) SELF-INSURANCE
The City is self-insured for the first $1,000 on each general liability claim against the City. The City also self-insures for the first $2,000 for each workers compensation claim. At June 30, 2025, $10,967 was accrued for general liability claims, and $36,716 accrued for workers compensation claims. These amounts were determined by an actuarial study, performed annually. These accruals represent estimates of amounts to be paid for incurred and reported claims as well as incurred but unreported claims based upon past experience and modified for current trends and information. See the end of this note for a table showing changes in the aggregate liabilities for the past two years.

While the ultimate amounts of losses incurred through June 30, 2025, are dependent on future developments, based upon information provided from the City Attorney, outside legal counsel and others involved with the administration of the programs, City management believes that the aggregate accrual is adequate to cover such losses. The City is insured with outside insurance carriers for up to $65,000 for general liability claims and there have not been any settlements in excess of insurance coverage for the past three years.

Authority for California Cities Excess Liability (ACCEL) Since July 1, 2004, the City has been a member in ACCEL, which is a risk sharing pool for municipal excess liability.

Each individual member self-insures all general liability losses for the first $1,000 and the members of the pool share losses between $1,000 and $10,000. The members jointly purchase additional layers of coverage beyond the pooled layer, with Burbank purchasing an additional $55,000 of excess coverage, for total coverage of $65,000. The layers of coverage above $10,000 are not pooled, but rather jointly purchased. 66 550
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(15) SELF-INSURANCE (CONTINUED)
Authority for California Cities Excess Liability (ACCEL) (CONTINUED) Changes in the self-insurance liability for the last two fiscal years were as follows:

Fiscal year
2024-25 2023-24
Claims Payable July 1 $ 48,557 $ 47,948
Claims and changes in estimates10,701 10,291
Claims payments during the year(11,575) (9,682)
Liability June 30 $ 47,683 $ 48,557
The claims liability is reported as a long-term liability in the self-insurance internal service funds and in long term liabilities in the Governmental Activities.
(16) LEASES AND SUBSCRIPTION
Lease Receivable - Lessor
Governmental Activities:

The City has six active leases. The leases have receipts that range from $5 to $506 and interest rate of 5.9300%. As of June 30, 2025, the total combined value of the lease receivable is $425, the total combined value of the short-term lease receivable is $207, and the combined value of the deferred inflow of resources is $380.

Business-Type Activities:

Burbank Power & Water has one active Building lease. The lease receipt totals to $431 and has an interest rate of

2.7400%. As of June 30, 2025, the total combined value of the lease receivable is $3,928, the total combined value of the short-term lease receivable is $327, and the combined value of the deferred inflow of resources is $3,731.

Burbank Power & Water has one active Infrastructure lease. The lease receipt totals to $27 and has an interest rates of

2.7400%. As of June 30, 2025, the total combined value of the lease receivable is $132, the total combined value of the short-term lease receivable is $24, and the combined value of the deferred inflow of resources is $125.

Refuse Collection & Disposal has one active Building lease. The lease receipt totals to $240 and interest rates of

0.9670%. As of June 30, 2025, the total combined value of the lease receivable is $954, the total combined value of the short-term lease receivable is $235, and the combined value of the deferred inflow of resources is $927.

Governmental ActivitiesBusiness-Type Activities
Principal Interest Principal Interest Total
2026 $ 207$ 16 $ 586$ 124$ 933
2027 44 12 598 112 766
2028 38 9 611 99 757
2029 14 8 623 87 732
2030 15 7 392 66 480
2031-2035 83 19 1,991 171 2,264
2036 and thereafter 24 1 214 2 241
Total minimum lease payments$ 425$ 72 $ 5,015$ 661$ 6,173 67 551
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(16) LEASES AND SUBSCRIPTION (CONTINUED)
Lease Payable - Lessee
Governmental Activities:

On May 5, 2022, the City entered into a 60 month lease as Lessee for the use of Ricoh - Colored Production Printer.

An initial lease liability was recorded in the amount of $97. As of June 30, 2025, the value of the lease liability is $37.

The City is required to make monthly fixed payments of $2. The lease has an interest rate of 2.1567%. The value of the right to use asset is $97, with accumulated amortization of $42, and is included with Equipment on the Lease Class activities table found below.

On June 1, 2025, the City entered into a 60 month lease as Lessee for the use of UBEO West LLC. An initial lease liability was recorded in the amount of $620. As of June 30, 2025, the value of the lease liability is $620 and the value of the short-term lease liability is $271. The City is required to make annual fixed payments of $123. The lease has an interest rate of 2.8590%. The value of the right to use asset is $620, with accumulated amortization of $10, and is included with Equipment on the Lease Class activities table found below.

On July 1, 2021, the Communications Equipment Replacement Fund entered into a 114 month lease as Lessee for the use of Tower Burbank Owner LLC Rooftop Lease (OT-5). An initial lease liability was recorded in the amount of $540. As of June 30, 2025 the value of the lease liability is $347. The Communications Equipment Replacement Fund is required to make monthly fixed payments of $5. The lease has an interest rate of 2.7400%. The value of the right to use asset is $540, with accumulated amortization of $170, and is included with Infrastructure on the Lease Class activities table found below.

Business-Type Activities:

On July 1, 2021, the Electric Utility Fund entered into a 71 month lease as Lessee for the use of GE Intl, Inc. Engine Lease. An initial lease liability was recorded in the amount of $694. As of June 30, 2025, the value of the lease liability is $130. The Electric Utility Fund is required to make annual payments of $123. The lease has an interest rate of 2.7400%. The value of the right to use asset is $694, with accumulated amortization of $469, and is included with Equipment on the Lease Class activities table found below.

On April 1, 2022, the Electric Utility Fund entered into a 60 month lease as Lessee for the use of Crown Castle Fiber LLC telecommunications license agreement (OT-13). An initial lease liability was recorded in the amount of $457. As of June 30, 2025, the value of the lease liability is $171. The Electric Utility Fund is required to make monthly fixed payments of $8. The lease has an interest rate of 2.7400%. The value of the right to use asset is $457, with accumulated amortization of $297, and is included with Infrastructure on the Lease Class activities table found below.

On June 1, 2025, the Electric Utility Fund entered into a 60 month lease as Lessee for the use of UBEO West LLC - BWP. An initial lease liability was recorded in the amount of $158. As of June 30, 2025, the value of the lease liability is $158, and the value of the short-term lease liability is $38. The Electric Utility Fund is required to make annual fixed payments of $42. The lease has an interest rate of 2.8590%. The value of the right to use asset is $158, with accumulated amortization of $3, and is included with Equipment on the Lease Class activities table found below. 68 552
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(16) LEASES AND SUBSCRIPTION (CONTINUED)
Asset Schedule:

Asset Class
Governmental
Activities
Business-Type
Activities Activities
Buildings $ 540$ - $ 540
Equipment 717 1,309 2,026
Less: accumulated amortization (299) (769) (1,068)
Total $ 958$ 540$ 1,498
Subscriptions Payable
Governmental Activities:

The City has seven active subscriptions. The subscriptions have payments that range from $0 to $698 and interest rates that range from 1.7100% to 3.7417%. As of June 30, 2025, the total combined value of the subscription liability is $1,900, and the total combined value of the short-term subscription liability is $904. The combined value of the right to use asset is $3,731, with accumulated amortization of $1,345, and is included within the Subscription Class activities table found below.

Governmental activities:

Balance
June 30
2024 Additions Deletions
Balance
June 30
2025
Subscription liability software:

Biddle online TestGenius $ 19 $ - $ (19)$ -
Medic clipboard 85 - (44) 41
Symphony SaaS - 414 (95) 319
ProctorU 9 - (9) -
OATI data center 132 - (43) 89
GenScheduler on-line 947 - (139) 808
ArcGIS software - 185 (47) 138
Defender O365 950 - (470) 480
UPsafety software 55 - - 55
Total subscriptions liability -
Governmental activities $ 2,197$ 599$ (866)$ 1,930
Business-Type Activities:

Burbank Power & Water has five active subscriptions. The subscriptions have payments that range from $0 to $333 and interest rates that range from 1.7100% to 3.0183%. As of June 30, 2025, the total combined value of the subscription liability is $826, and the total combined value of the short-term subscription liability is $491. The combined value of the right to use asset is $2,039, with accumulated amortization of $1,061, and is included within the Subscription Class activities table found below.
69 553
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(16) LEASES AND SUBSCRIPTION (CONTINUED)
Business-Type activities:

Balance
June 30
2024 Additions Deletions
Balance
June 30
2025
Subscription liability software:

Defender O365 $ 407$ - $ (202)$ 205
RNI software 153 - (35) 118
Home energy portal management platform 327 - (327) -
KnowBe4 security 15 - (15) -
OATI data center 745 - (242) 503
Total subscriptions liability -
Business-type activities $ 1,647$ - $ (821)$ 826
(17) PENSION PLANS
A - General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (Police and Fire) and Miscellaneous (all other) plans, agent multiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 to 62 with statutorily defined benefits. For classic miscellaneous employees hired into a plan with the

2.5% at 55 formula, eligibility for service retirement is age 50 with at least 5 years of services. PEPRA miscellaneous members become eligible for service retirement upon attainment of age 52 with at least 5 years of service. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. Safety members can receive a special death benefit if the member dies while actively employed and the death is job-related. Fire members may receive the alternate death benefit in lieu of the Basic Death Benefit or the 1957 Survivor Benefit if the member dies while actively employed and has at least 20 years of total CalPERS service. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plans' provisions and benefits in effect at June 30, 2024 measurement date, are summarized as follows:
70 554
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(17) PENSION PLANS (CONTINUED)
A - General Information about the Pension Plans (CONTINUED) Benefits Provided (CONTINUED)
Miscellaneous
Hire date
Prior to
January 1, 2013
On or After
January 1, 2013
Benefit formula 2.5%@55 2%@62
Benefit vesting schedule 5 years of service5 years of service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 52 - 67
Monthly benefits, as a % of eligible compensation 2.0% to 2.5 % 1.0% to 2.5% Required employee contribution rates %8.00 %7.50
Required employer contribution rates %10.960 %10.960
Police
Hire date
Prior to
January 1, 2013
On or After
January 1, 2013
Benefit formula 3%@50 2.7%@57
Benefit vesting schedule 5 years of service5 years of service Benefit payments monthly for life monthly for life
Retirement age 50 50 - 57
Monthly benefits, as a % of eligible compensation %3.00 2.0% to 2.7% Required employee contribution rates %9.00 %13.75
Required employer contribution rates %23.200 %23.200
Fire
Hire date
Prior to
January 1, 2013
On or After
January 1, 2013
Benefit formula 3%@55 2.7%@57
Benefit vesting schedule 5 years of service5 years of service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 2.4% to 3.0% 2.0% to 2.7% Required employee contribution rates %9.00 %12.00
Required employer contribution rates %18.420 %18.420
71 555
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(17) PENSION PLANS (CONTINUED)
A - General Information about the Pension Plans (CONTINUED) Employees Covered
At the June 30, 2023 valuation date, the following employees were covered by the benefit terms:

Miscellaneous Police Fire
Inactive employees or beneficiaries currently receiving benefits1,445 266 197 Inactive employees entitled to but not yet receiving benefits 1,297 57 40 Active employees 1,026 143 124
Total 3,768 466 361
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS' annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. City employer contributions to CalPERS for the fiscal year were $50,727 (Miscellaneous $30,771; Police $11,794, and Fire $8,162). City Contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contributions requirements are classified as plan member contributions.

B - Net Pension Liability
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below. 72 556
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(17) PENSION PLANS (CONTINUED)
B - Net Pension Liability (CONTINUED)
Actuarial Assumptions
The June 30, 2023 actuarial valuation was rolled forward to determine the June 30, 2024 total pension liability, based on the following actuarial methods and assumptions:

Miscellaneous Police Fire
Valuation Date June 30, 2023 June 30, 2023 June 30, 2023 Measurement Date June 30, 2024 June 30, 2024 June 30, 2024 Actuarial Cost Method
Entry-Age Normal
Cost Method
Entry-Age Normal
Cost Method
Entry-Age Normal
Cost Method
Actuarial Assumptions:

Discount Rate 6.90% 6.90% 6.90%
Inflation 2.300% 2.300% 2.300%
Payroll Growth 2.800% 2.800% 2.800%
Salary Increases (1) (1) (1)
Mortality (2) (2) (2)
Post Retirement Benefit Increase (3) (3) (3)
(1) Varies by entry age and service.
(2) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the "2021 CalPERS Experience Study and Review of Actuarial Assumptions".

Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website.
(3) The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter.

Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short term and long term market return expectations. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 basis point. 73 557
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(17) PENSION PLANS (CONTINUED)
B - Net Pension Liability (CONTINUED)
Long-term Expected Rate of Return (CONTINUED)
On November 17, 2021, the board adopted changes to the strategic asset allocation. The asset allocation as of June 30, 2024 is shown below:

Asset Class(a)
Long-Term
Strategic Asset
Allocation
Current
Allocation (a,b)
Public Equities - Cap Weighted 30.00% 30.00%
Public Equities - Factor Weighted 12.00% 12.00%
Private Equity 13.00% 12.90%
Treasury 5.00% 5.10%
Mortgage-Backed Securities 5.00% 5.10%
Investment Grade Corporates 10.00% 6.60%
High Yield 5.00% 4.50%
Emerging Market Sovereign Bonds 5.00% 5.10%
Private Debt 5.00% 2.20%
Real Assets 15.00% 15.20%
Strategic Financing (5.00)% (1.80)%
Total 100.00%
(a) An expected inflation of 2.30% used for this period. (b) Figures are based on the 2022 Asset Management Liability study. 74 558
City of Burbank

NOTES TO THE BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2025
(in thousands)
(17) PENSION PLANS (CONTINUED)
C - Changes in the Net Pension Liability
The changes in the net pension liability for the Miscellaneous Plan are as of the measurement date are as follows (actual amounts):

Increase (Decrease)
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability
Balances at measurement date June 30, 2023 $ 1,079,373$ 848,303$ 231,070 Changes in the Year:

Service cost 16,486 - 16,486
Interest on the total pension liability 73,497 - 73,497 Difference between actual and expected experience 7,492 - 7,492 Contribution - employer - 30,771 (30,771)
Contribution - employee - 8,445 (8,445)
Net investment income - 80,771 (80,771)
Administrative expenses - (690) 690
Benefit payments, including refunds of employee contributions (59,858) (59,858) - Net Changes 37,617 59,439 (21,822)
Balance at measurement date June 30, 2024 $ 1,116,990$ 907,742$ 209,248 The changes in the net pension liability for the Police Plan are as of the measurement date are as follows (actual amounts):