Continue to update and manage all data and submissions for the 8 City facilities in CERS as needed.
Continue to draft and manage standard operating procedures for NPDES & Regulatory Compliance activities.
Continue to monitor upcoming regulatory and legislative changes.
Continue to schedule various inspections and review the reports for accuracy and compliance.
Drainage Quality/NPDES
Budgeted Expenditures by Expense Type
Personnel Services (64.9%)
Materials And Supplies (25.7%)
Contractual (9.3%)
Utilities (0.01%)
Expense Objects
Personnel Services $360,233 $353,012 $391,808 $359,670 -$32,138 -8.2% Contractual $50,906 $51,457 $50,764 $51,779 $1,015 2%
Materials And Supplies $134,844 $223,393 $142,118 $142,638 $520 0.4% Utilities $2,551 $2,160 $0 $70 $70 N/A
Total Expense Objects: $548,534 $630,022 $584,690 $554,157 -$30,533 -5.2% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 330 Drainage Maintenance Budget Detail
What do we do?
The Drainage Maintenance Program is responsible for the maintenance of sewer and storm drain lines within the CFD 2000-1 district. This program conducts inspection, repair, regular maintenance, and cleaning of storm drain systems to protect the public and the environment.
Goals & Objectives
What did we do in Fiscal Year 2023?
Cleared storm drains within CD 2000-1 as needed.
What do we plan to do in Fiscal Year 2024?
Continue to perform maintenance on storm drains within CFD 2000-1.
Budgeted Expenditures by Expense Type
Contractual (79.6%)
Materials And Supplies (20.4%)
Expense Objects
Contractual $3,417 $2,716 $2,750 $2,550 -$200 -7.3%
Materials And Supplies $2,199 $2,199 $0 $653 $653 N/A
Total Expense Objects: $5,616 $4,916 $2,750 $3,203 $453 16.5% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 331 Streetlighting - Districts Budget Detail
What do we do?
The Street Lighting Program provides the maintenance and repair of the City's residential and arterial street lighting system.
Goals & Objectives
What did we do in Fiscal Year 2023?
Performed maintenance and repairs on approximately 485 streetlights and responded to 19 knocked down streetlight poles.
Replaced 5 street light service point cabinets.
Performed quarterly nighttime street light surveys to increase preventative maintenance activities and decrease reactive maintenance.
What do we plan to do in Fiscal Year 2024?
Perform maintenance and repairs on all reported street light outages.
Replace all identified street light service point cabinets that have reached the end of their useful service life.
Perform quarterly nighttime street light surveys to increase preventative maintenance activities and decrease reactive maintenance.
Respond to and replace all hit streetlights in a timely manner to ensure public safety.
City of Corona | Proposed Budget Fiscal Year 2024 Page 332 Streetlighting - Districts
Budgeted Expenditures by Expense Type
Materials And Supplies (50.2%)
Utilities (39.3%)
Contractual (9.4%)
Personnel Services (1.1%)
Expense Objects
Personnel Services $9,320 $4,651 $13,544 $13,822 $278 2.1% Contractual $116,274 $135,197 $224,538 $120,456 -$104,082 -46.4% Materials And Supplies $493,166 $522,673 $595,172 $640,757 $45,585 7.7% Utilities $465,816 $576,049 $516,150 $501,662 -$14,488 -2.8% Total Expense Objects: $1,084,576 $1,238,570 $1,349,404 $1,276,697 -$72,707 -5.4% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 333 City Fleet Maintenance Budget Detail
What do we do?
The Fleet Services Program administers and maintains the operation and maintenance of all City-owned vehicles, heavy construction equipment, and machinery, including fire apparatus, emergency units and related equipment. This section is responsible for scheduling preventative maintenance and repairing City-owned fleet, monitoring and maintaining the asset management system, and the coordination of specialized repairs contracted with local vendors. This section also administers the vehicle and equipment replacement program, maintains and operates the City's fueling infrastructure, and oversees other fleet related programs.
Goals & Objectives
What did we do in Fiscal Year 2023?
Completed 1938 preventative and corrective maintenance work orders for City vehicles Maintained the fire apparatus service schedule of 24 front line/first response units Identified 46 vehicles at the end of their lifecycle, obtained specs, quotes, and pricing of replacement vehicles in order to request budgeting for FY24
Monitored fuel usage and maintained sufficient fuel supply across the City’s unleaded, diesel, and Compressed Natural Gas (CNG) fuel stations
Scheduled and maintained all Underground Storage Tanks regulatory compliance inspections and testing in the City’s fueling stations
Collaborated to create a comprehensive CNG Facility Maintenance Plan including Hazardous Material Business Plan, Site Map, and Emergency Plan
What do we plan to do in Fiscal Year 2024?
Work with equipment manufacturers and City vendors to replace 46 vehicles and participate in the procurement of any new additions to the fleet
Implement CNG compressor remediation based on the results of the CNG station evaluation Upgrade automotive lift to accommodate Fire Department’s new Tractor Driven Aerial Fire Apparatus Collaborate with multiple divisions to develop a strategic EV- zero emission implementation plan to comply with current Federal and State regulation standards
Evaluate car wash facility to determine if it should be updated or car washing services be contracted Continue to develop and train Fleet Staff in order to provide quality and dependable service for all the City’s Divisions Service Adjustment Changes (Operating Budget)
Description Amount
Conference, Training & Travel 17,000
Shop Tools 12,000
TOTAL $ 29,000
City of Corona | Proposed Budget Fiscal Year 2024 Page 334 City Fleet Maintenance
Budgeted Expenditures by Expense Type
Materials And Supplies (45.6%)
Utilities (29.8%)
Personnel Services (20.9%)
Contractual (3.7%)
Expense Objects
Capital Outlay $0 $100 $0 $0 $0 0%
Personnel Services $618,554 -$1,409,110 $1,142,072 $1,075,108 -$66,964 -5.9% Contractual $108,362 $213,789 $185,000 $192,650 $7,650 4.1% Materials And Supplies $1,392,894 $1,609,897 $2,251,172 $2,352,251 $101,079 4.5% Utilities $810,263 $1,321,657 $1,247,688 $1,534,484 $286,796 23% Depreciation $0 $817,092 $0 $0 $0 0%
Claims Expense $43 $0 $0 $0 $0 0%
Total Expense Objects: $2,930,116 $2,553,425 $4,825,932 $5,154,493 $328,561 6.8% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 335 Utilities
Tom Moody
Director of Utilities
The mission of the Utilities Department is to protect public health by providing the highest quality water, reclaimed water, and electric utility services, as well as efficient sewer operations.
What do we do?
The Utilities Department provides water, reclaimed water, sewer, and electric utility services. *Rolling average from FY 2022 Q4 through FY 2023 Q3
City of Corona | Proposed Budget Fiscal Year 2024 Page 336 Utilities Department Organizational Chart
City of Corona | Proposed Budget Fiscal Year 2024 Page 337 Utilities - Expenditures Summary
$117,051,062
$5,413,271
(4.85% vs. prior year)
2024 Expenditures by Fund
Enterprise Funds (90%)
Special Revenue Funds (10%)
Special Revenue Funds $10,095,710 $10,814,925 $11,602,025 $11,666,637 $64,612 0.6% Enterprise Funds $88,223,699 $65,958,991 $100,035,766 $105,384,425 $5,348,659 5.3% Total: $98,319,409 $76,773,916 $111,637,791 $117,051,062 $5,413,271 4.8% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 338 Utilities
Budgeted Expenditures by Function
Operations (54.3%)
General Services (18.1%)
Waste Disposal and Recycling (10%)
Facilities Maintenance (6.3%)
Infrastructure Maintenance (5.2%)
Utility Billing/Customer Care (3.4%)
Regulatory Compliance (1.9%)
Sustainability/Conservation (0.8%)
Expenditures
50 - Utilities
Waste Disposal and Recycling $10,095,710 $10,814,925 $11,602,025 $11,666,637 $64,612 0.6% General Services $23,272,787 $30,825,683 $21,566,666 $21,205,524 -$361,142 -1.7% Regulatory Compliance $1,929,041 $1,952,841 $2,125,995 $2,244,048 $118,053 5.6% Debt Service & Depreciation $0 $1,780,576 $0 $0 $0 0%
Operations $48,570,284 $17,960,711 $58,201,610 $63,585,283 $5,383,673 9.3% Infrastructure Maintenance $5,385,055 $4,638,007 $6,480,240 $6,099,019 -$381,221 -5.9% Facilities Maintenance $5,640,675 $5,772,837 $7,388,937 $7,389,352 $415 0% Sustainability/Conservation $369,184 $329,122 $916,145 $912,600 -$3,545 -0.4% Utility Billing/Customer Care $3,056,673 $2,699,214 $3,356,173 $3,948,599 $592,426 17.7% Total 50 - Utilities: $98,319,409 $76,773,916 $111,637,791 $117,051,062 $5,413,271 4.8% Total Expenditures: $98,319,409 $76,773,916 $111,637,791 $117,051,062 $5,413,271 4.8% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 339 General Services Budget Detail
What do we do?
The General Services division provides leadership, policy, support, and planning for the effective and efficient operation of the utilities. The division provides support to all divisions within the department and works collaboratively with the Finance Department to provide budgetary, purchasing, financial, and analytical information that is required of our department.
Goals & Objectives
What did we do in Fiscal Year 2023?
Provided leadership and overall management of all utility activities.
Provided support to all utility divisions with development and management of budgetary items, purchasing requests, and policies and procedures.
Coordinated with Finance Department to manage all financial activities for Utilities, including but not limited to, operating and capital expenditures, revenues, asset management, and grants.
Coordinated with Human Resources division to manage all personnel activities for the utility.
Assisted with customer questions and requests via phone, and through SeeClickFix and e-mail.
Applied for and managed various grants for the utility: awarded an additional $2.7 million from Riverside County Flood Control and Water Conservation District for the WRCRWA Reclaimed Waterline project for a total of $4.2 million; awarded $2 million from the Bureau of Reclamation for the Advanced Metering Infrastructure project.
If bond refinancing is approved by City Council on May 17th – please include the following: Refunding of the 2012 Water Revenue Bonds saving the Utility approximately $2 million in interest payments over the next 10 years.
What do we plan to do in Fiscal Year 2024?
Continue to provide leadership, management, and support of all utility activities.
Continue to review policies and procedures to improve efficiencies and controls.
Continue to provide excellent customer service at all times.
Continue to apply for new grants and manage existing grants.
Continue to implement operational, organizational, and financial audit recommendations.
Begin the next five-year rate study process for all utilities.
Work with Finance on updating Utilities related fees.
City of Corona | Proposed Budget Fiscal Year 2024 Page 340 General Services
Budgeted Expenditures by Expense Type
Materials And Supplies (86.9%)
Personnel Services (12.1%)
Contractual (0.9%)
Utilities (0.2%)
Expense Objects
Personnel Services $3,176,782 -$922,073 $2,745,582 $2,560,139 -$185,443 -6.8% Contractual $310,779 $155,568 $712,288 $186,365 -$525,923 -73.8% Materials And Supplies $19,746,419 $18,135,119 $18,070,188 $18,421,905 $351,717 1.9% Utilities $38,806 $40,262 $38,608 $37,115 -$1,493 -3.9% Depreciation $0 $13,416,806 $0 $0 $0 0%
Total Expense Objects: $23,272,787 $30,825,683 $21,566,666 $21,205,524 -$361,142 -1.7% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 341 Regulatory Compliance Budget Detail
What do we do?
The Regulatory Compliance division ensures the production and distribution of services pertaining to water, sewer, reclaimed water, and electricity to operate in compliance with all applicable state and federal regulations related to quality, safety, and operational objectives.
Goals & Objectives
What did we do in Fiscal Year 2023?
Implemented Plan Year 2 of 5 of the Temescal Sub-basin Groundwater Sustainability Plan (GSP) and the Bedford Coldwater GSP.
Updated and managed all data and submissions for the Utilities Division sites in California Environmental Reporting System (CERS) as needed.
Continued to draft and manage standard operating procedures for the Regulatory Compliance division.
Completed and submitted all required reports to the appropriate Regulating Agency.
Continued to monitor per- and polyfluoroalkyl substances (PFAS) in drinking water per State Water Resources Control Board (SWRCB) Order.
Monitored regulatory and legislative changes.
Updated Sewer System Management Plans and reported Sanitary Sewer Overflows according to the reissued Sanitary Sewer System Waste Discharge Requirement Order.
What do we plan to do in Fiscal Year 2024?
Implement Plan Year 3 of 5 of the Temescal Sub-basin GSP and the Bedford Coldwater GSP.
Continue to update and manage all data and submissions for the Utilities Division sites in CERS as needed.
Continue to draft and manage standard operating procedures for the Regulatory Compliance division.
Continue to complete and submit all State required reports on time.
Continue to monitor PFAS in drinking water per SWRCB Order.
Continue to monitor upcoming regulatory and legislative changes.
Continue to maintain permits and ensure compliance with South Coast Air Quality Management District (AQMD) and California Air Resources Board (CARB) rules, laws, and regulations.
Continue to conduct internal audits to ensure all permit requirements are being met.
City of Corona | Proposed Budget Fiscal Year 2024 Page 342 Regulatory Compliance
Budgeted Expenditures by Expense Type
Contractual (61.4%)
Materials And Supplies (24.9%)
Personnel Services (13.6%)
Utilities (0.04%)
Expense Objects
Personnel Services $468,018 $383,335 $339,290 $305,588 -$33,702 -9.9% Contractual $1,108,940 $1,177,609 $1,345,384 $1,378,817 $33,433 2.5% Materials And Supplies $350,967 $391,377 $440,277 $558,849 $118,572 26.9% Utilities $1,115 $521 $1,044 $794 -$250 -23.9%
Total Expense Objects: $1,929,041 $1,952,841 $2,125,995 $2,244,048 $118,053 5.6% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 343 Operations Budget Detail
What do we do?
The Operations division is composed of three different groups focusing on varying activities. First, Water and Reclaimed Water Operations ensures the production and distribution of safe, clean, and reliable drinking water and reclaimed water to the City of Corona residents and landscape areas. Water Operations oversees 4 potable water treatment facilities, 18 potable water storage tanks, 21 potable wells, 46 potable pressure reducing stations, 19 potable booster stations, and 8 monitoring wells. Reclaimed Water Operations oversees 3 reclaimed water storage tanks, 5 reclaimed booster stations, 5 reclaimed pressure reducing stations, and 2 non-potable wells. Next, Sewer Operations focuses their efforts on the facilitation of proper and efficient collection, treatment, and reclamation of all sewer flows within the City of Corona's service area. Sewer Operations oversees 3 treatment facilities and 15 life stations. Lastly, Electric Operations ensures the safe, affordable, and uninterrupted distribution of electric power to the City of Corona's service area. Electric Operations oversees 5 Wholesale Distribution Access Tariffs (WDAT) and 272 transformers, pad mounted enclosure (PME) switches and capacitor banks.
City of Corona | Proposed Budget Fiscal Year 2024 Page 344 Goals & Objectives
What did we do in Fiscal Year 2023?
Extracted, treated, and/or distributed a combined total of over 7 billion gallons of well water, raw surface water and reclaimed water.
Rehabilitated Well 8a (with upgrades) and Well 25, resulting in increased well efficiency.
Completed several Water Utility projects, including the installations of Pax mixer at Green River Water Storage Tanks (WST), Hayden WST and Avenida Del Vista (ADV) WST, and maintenance of 38 Cla-Vals at 15 facilities.
Completed the commissioning and testing of the Mangular Blend Station.
Treated over 4 billion gallons of influent water and produced approximately 15,171 metric tons of biosolids.
Started or continued construction on the Water Reclamation Facility (WRF) 2 Paving Project / Storm Water Retention Basins.
Designed the following projects: WRF 1 1A Aeration Diffuser Replacement (completed), WRF 1 Centrifuge 2 (completed), WRF 2 Lift Station and Aeration Motor Control Centers (MCC) (completed), WRF 2 New Equalization Basin and Odor Control System (in progress), WRF 1 Digester 2 Floating Gas Dome Cover repairs (in progress).
Completed bidding of WRF 1 Solids Handling Truck Scale; installation/construction to follow.
Conducted Phase II upgrade of underground Burd transformers to reduce equipment loading and accommodate additional residential loading.
Upgraded PMEs and transformers at the Crossings and Corona Pointe WDATs.
Upgraded control power transformers, an automated recloser, and wood poles at the Sunkist WDAT to prevent avian collisions that could result in unplanned power outages.
Began purchasing renewable solar power from the Gaskell West-2 project which came online in late FY2023. Corona is contracted to receive up to 11MW of solar with 8MW of battery storage from this project. What do we plan to do in Fiscal Year 2024? Continue to provide safe, clean, and reliable drinking water that meets and exceeds all state and federal regulations, as well as continue to distribute reclaimed water to meet user demands.
Rehabilitate several wells throughout the City, including Well 27, Well 22, and Well 17a, resulting in increased well efficiency.
Perform several projects to support the Water Utility: rebid the Lester Water Treatment Plant post disinfection and continue with Pax mixers installations at various WST.
Bid, award, and begin construction on the following Water Reclamation projects: WRF 1 1A Aeration Diffusers installation, WRF 1 Centrifuge 2, WRF 2 Paving Project / Storm Water Retention Basins, WRF 2 Lift Station and Aeration MCC, WRF 1 Solids Handling Truck Scale.
Complete design for WRF 2 Equalization Basin and Odor Control Project.
Expand the Energy Efficiency Rebate Program and public outreach.
Continue evaluation of electrical equipment and replacement, including upgrade of capacitor banks.
Complete plan for mitigation of water intrusion into underground electrical vaults.
Service Adjustment Changes (Operating Budget)
Description Amount
IXTP GAC Removal/Regeneration 400,000
TOTAL $ 400,000
City of Corona | Proposed Budget Fiscal Year 2024 Page 345 Operations
Budgeted Expenditures by Expense Type
Materials And Supplies (52.6%)
Utilities (34.8%)
Personnel Services (10%)
Contractual (2.6%)
Expense Objects
Personnel Services $4,695,404 -$29,409,115 $6,168,571 $6,329,066 $160,495 2.6% Contractual $1,177,528 $1,255,411 $1,719,528 $1,679,983 -$39,545 -2.3% Materials And Supplies $25,716,408 $28,135,933 $30,684,443 $33,452,377 $2,767,934 9% Utilities $16,980,944 $17,978,481 $19,629,068 $22,123,857 $2,494,789 12.7% Total Expense Objects: $48,570,284 $17,960,711 $58,201,610 $63,585,283 $5,383,673 9.3% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 346 Infrastructure Maintenance Budget Detail
What do we do?
The Infrastructure & System Maintenance division is crucial in the safe and functional delivery and distribution of water, sewer, and reclaimed water. The division responds to reported water leaks, watermain breaks, and sewer overflows throughout the City and ensures the appropriate and proper responses are conducted. Additionally, the team is vital in the preventative maintenance of City-owned infrastructure related assets, such as water meters, fire hydrants, and air vacuum controls.
Goals & Objectives
What did we do in Fiscal Year 2023?
Identified and coated deteriorated manholes on 3 high flow sewer mains with a protective coating to prevent further deterioration and to extend useful life.
Assessed the condition of 3,172 water main and hydrant valves within the distribution system.
Responded and repaired 140 watermain leaks and watermain breaks promptly and ensure there is minimal or no disruption to water service.
Performed annual cleaning of the sewer collection system and conducted video inspections on 420,603 linear feet of sewer mains to identify and repair deficiencies.
Performed video inspections on 315,157 linear feet of sewer mains to identify and repair deficiencies.
Performed cockroach control activities in 2,075 manholes.
Performed root control activities on 65,124 linear feet of sewer mains.
Deployed and relocated 81 construction meters for Customer Care and Public Works.
Replaced approximately 3,914 water meters as part of the meter replacement program; the original program based on age has been suspended due to the new Advanced Metering Infrastructure (AMI) meter system program.
What do we plan to do in Fiscal Year 2024?
Conduct request for proposals for the evaluation and maintenance of the cathodic protection system for corrosion control that extends the useful life of pipelines.
Identify and coat deteriorated manholes on high-flow sewer mains with a protective coating to prevent further deterioration and to extend useful life.
Identify and evaluate the condition of the watermain and hydrant valves within the distribution system.
Continue to respond to all watermain leaks and watermain breaks promptly and ensure there is minimal or no disruption to water service.
Perform annual cleaning of the sewer collection system and conduct video inspections on approximately 450,000 linear feet of sewer mains to identify and repair deficiencies.
Perform video inspections on approximately 450,000 linear feet of sewer mains to identify and repair deficiencies.
Perform cockroach control activities in approximately 3,200 manholes.
Perform root control activities on approximately 50,000 linear feet of sewer mains.
Continue to assist Customer Care and Public Works with service requests about water meters.
Replace only the faulty water meters until the AMI replacement program begins.
Continue evaluating watermain breaks to identify recurrent breaks in the same area and plan for replacement.
Work on the asset management integration of the water and sewer infrastructure into NexGen asset management program.
City of Corona | Proposed Budget Fiscal Year 2024 Page 347 Service Adjustment Change (Operating Budget)
Description Amount
2 FT Reclassify Utility Service Worker Crew Leader / Equipment Operator 16,628 UD Infrastructure Water Truck 18,279
TOTAL $ 34,907
Infrastructure Maintenance
Budgeted Expenditures by Expense Type
Materials And Supplies (47.5%)
Personnel Services (33.5%)
Contractual (18.7%)
Utilities (0.2%)
Expense Objects
Personnel Services $2,340,575 $2,098,456 $2,415,825 $2,045,355 -$370,470 -15.3% Contractual $925,556 $620,435 $1,152,283 $1,141,753 -$10,530 -0.9% Materials And Supplies $2,105,106 $1,908,406 $2,899,113 $2,898,271 -$842 0% Utilities $13,818 $10,710 $13,019 $13,640 $621 4.8%
Total Expense Objects: $5,385,055 $4,638,007 $6,480,240 $6,099,019 -$381,221 -5.9% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 348 Facilities Maintenance Budget Detail
What do we do?
The Facilities Maintenance division is responsible for the maintenance of all programs pertaining to water, sewer, and reclaimed water facilities, as well as electrical infrastructure. The Facilities Maintenance division oversees 4 potable water treatment facilities, 18 potable water storage tanks, 21 potable wells, 46 potable pressure reducing stations, 19 potable booster stations, 8 monitoring wells, 3 reclaimed water storage tanks, 5 reclaimed booster stations, 5 reclaimed pressure reducing stations, 2 non-potable wells, 15 life stations, 3 treatment facilities, 5 Wholesale Distribution Access Tarriffs (WDAT) and 272 transformers, pad mounted enclosure (PME) switches and capacitor banks. This division maximizes the utilization, reliability, and serviceable life of all facility related assets within each respective system as to ensure that resources are applied to their maximum potential.
Goals & Objectives
What did we do in Fiscal Year 2023?
Completed approximately 4,800 preventive maintenance and corrective maintenance work orders.
Performed Arc Flash Study for all high voltage water, water reclamation, reclaim water, and electric WDAT facilities.
Completed Annual Flowmeters Testing for 102 state compliance meters for various water, water reclamation, and reclaim water facilities.
Completed bid specifications for WRF 2 Secondary Clarifiers Rehabilitation Project.
Completed design and specifications for WRF 2 MCC Installation Project.
Completed design and specifications for the WRF 1 Centrifuge Installation Project.
Design RFP issued for WRF 2 and Sierra Del Oro (SDO) Generators Replacement Project.
Awarded design to DUDEK Consultants for the Desalter Treatment Plant Surge Anticipator Installation Project.
Upgraded the Sunkist WDAT Reclosure.
Replaced the scour line at SDO Water Treatment Plant.
Completed WRF 1 Secondary Clarifiers Rehabilitation Project (plant 1A and 1B) –‘Project A’, Rehabilitation of 2 Primary Rectangular Clarifiers and 6 Secondary Clarifiers at plant 1A and completed ‘Project B’, Rehabilitation of 2 Circular Clarifiers at plant 1B.
Completed Sierra Bella Booster Pump Station Variable Frequency Drive (VFD) and MCC upgrades.
Completed Hayden and ADV WST isolation and check valve rehabilitation.
Completed Garrettson Blend Influent Flow Meters replacement.
What do we plan to do in Fiscal Year 2024?
Complete design, bidding, and installation of WRF 1 Digester 2 Steel Dome Replacement.
Complete design of WRF 1 Plant 1 Primary Gallery and Blower Room MCC Replacement Project.
Complete construction of WRF 1 Centrifuge Installation Project.
Complete design and award construction bid of WRF 1 Boiler Replacement Project.
Complete the design and award construction bid for WRF 2 and SDO Generators Replacement Project.
Award bid and install Sunkist and Aeration Power House/MCC at WRF 2.
Continue replacing obsolete flow meters throughout the system.
Continue replacing obsolete compliance/analyzers throughout water and wastewater treatment plants.
Complete design and install desalter rupture disks.
Complete wet well coating for Stagecoach and Smith & Rincon Lift Station.
Continue replacing chemical storage tanks for water and wastewater treatment plants.
City of Corona | Proposed Budget Fiscal Year 2024 Page 349 Service Adjustment Changes (Operating Budget)
Description Amount
1 FT Project Coordinator 137,015
2 FT Utility Maintenance Technician I/II Flex - Equipment, Supplies, Other Job Related Costs 57,994 2 FT Utility Maintenance Technician I/II Flex 251,022
Arc Flash Gear 10,000
Landscaping 15,000
TOTAL $ 471,031
Facilities Maintenance
Budgeted Expenditures by Expense Type
Materials And Supplies (63.8%)
Personnel Services (32.5%)
Contractual (3.2%)
Utilities (0.5%)
Expense Objects
Capital Outlay $208,751 $153,201 $0 $0 $0 0%
Personnel Services $1,851,944 $1,584,579 $1,656,292 $2,400,570 $744,278 44.9% Contractual $110,681 $189,258 $329,600 $238,747 -$90,853 -27.6% Materials And Supplies $3,440,233 $3,810,823 $5,347,077 $4,712,351 -$634,726 -11.9% Utilities $29,066 $34,977 $55,968 $37,684 -$18,284 -32.7% Total Expense Objects: $5,640,675 $5,772,837 $7,388,937 $7,389,352 $415 0% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 350 Sustainability/Conservation Budget Detail
What do we do?
The Sustainability & Conservation division manages various programs and outreach efforts that aim to promote the efficient use of potable water, provide incentive programs and educational classes, and host community events and campaigns. The team's efforts are concentrated in potable water conservation and leak detection and bringing awareness to safe water disposal through anti-contamination programs and campaigns that promote the health and efficient operation of the sewer system.
Goals & Objectives
What did we do in Fiscal Year 2023?
Performed approximately 1626 water conservation site visits.
Handled approximately 103 water pressure and water quality inquiries.
Issued approximately 249 water conservation residential rebates, totaling $122,330.
Issued approximately 44 water conservation commercial rebates, totaling $16,840.
Administered a water conservation poster contest for children from local schools to showcase their talents and learn more about resource management.
The Water Resources Team utilized utility bill inserts, street banners, and social media to help educate the public regarding the importance of water use efficiency.
What do we plan to do in Fiscal Year 2024?
Continue to perform water conservation site visits.
Continue to assist customers with water pressure and water quality inquiries.
Continue to issue residential and commercial water conservation rebates.
Attend City and public events to educate the public how to responsibly garden in Southern California by utilizing water conservation practices. We host educational booths and have activities for children to teach them how to use water wisely.
Continue administering a water conservation poster contest for children from local schools to showcase their talents and learn more about resource management.
Offer online landscape classes for businesses and individuals interested in learning more about landscaping in a waterconscious manner through bewaterwise.com.
The Water Resources Team will utilize utility bill inserts and social media to help educate the public regarding the importance of water use efficiency and State’s conservation efforts due to the drought.
Provide facility tours to give residents and customers the opportunity to learn more about the Utility Department’s treatment plants and overall operations.
City of Corona | Proposed Budget Fiscal Year 2024 Page 351 Sustainability/Conservation
Budgeted Expenditures by Expense Type
Personnel Services (50.3%)
Contractual (34.9%)
Materials And Supplies (14.5%)
Utilities (0.3%)
Expense Objects
Personnel Services $314,386 $279,176 $482,254 $458,814 -$23,440 -4.9% Contractual $30,688 $0 $302,656 $318,900 $16,244 5.4%
Materials And Supplies $20,768 $44,978 $129,205 $132,186 $2,981 2.3% Utilities $3,342 $4,968 $2,030 $2,700 $670 33%
Total Expense Objects: $369,184 $329,122 $916,145 $912,600 -$3,545 -0.4% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 352 Utility Billing/Customer Care Budget Detail
What do we do?
The Utility Billing and Customer Care division serves customers with professionalism and respect while providing accurate billing and support related to water, sewer, reclaimed water, and electric consumption and services.
Goals & Objectives
What did we do in Fiscal Year 2023?
Handled 34,897 incoming customer calls.
Maintained a monthly average speed of answer of 1 minute and 59 seconds or less for six months (Oct. 2022-Mar. 2023).
Met goal of maintaining a monthly abandoned call rate of 8% or less for five months out of the year.
Generated 553,800 utility bills for water, sewer, electric, and trash services to residential and commercial customers.
Processed 490,857 payments, totaling $110,799,310.
Enrolled 673 customers in electronic utility bill (eBill) during the fiscal year for a total of 5,356 eBill customers.
Enrolled 1,023 customers in the automatic payment program (AutoPay) during the fiscal year for a total of 12,595 customers enrolled in AutoPay.
78 of our customers were approved for Low Income Household Water Assistance Program (LIHWAP) and received $75,031 towards their outstanding water and sewer charges.
Applied and received $22,205.28 in California Arrearage Payment Program (2022 CAPP) funding to assist electric customers with past due balances.
Assisted 2,295 customers with enrollment into payment plans with Promise Pay to help catch up on their past due balances.
Issued Request for Proposals (RFP) and reviewed proposals and demos for a new customer web portal. The new web portal will be user-friendly and have more capabilities such as bill reminders, high usage notifications, and the ability for customers to view their usage daily.
Issued RFP for our citywide water AMI project. Completion of this project will result in real-time water use data helping customers and the Department identify leaks and for water conservation efforts.
Improved efficiency by automating the following routine processes:
Monthly electric reporting
Payment processing for online bank bill pay
Created a meter reading import file for Hydrant billing Upgraded the electric meter reading software for a more streamlined process with added tools to clean up reading issues.
What do we plan to do in Fiscal Year 2024?
Maintain a monthly average speed of answer of 1 minute and 59 seconds or less.
Maintain a monthly abandoned call rate of 8% or less.
Increase the number of enrollments in eBill to 7,500 customers.
Increase the number of enrollments in AutoPay to 14,000 customers.
Implement a new customer web portal. The new web portal will be user-friendly and have additional capabilities such as bill reminders, high usage notifications, and the ability for customers to view their usage daily once AMI meters are implemented citywide.
Award the contract for the AMI project. Completion of this project will result in real-time water use data use helping customers and the Department identify leaks and for water conservation efforts.
Upgrade the Customer Information System from v3 to v5. This will bring many enhancements to the outdated billing system. This new version is a cloud base solution and contains more functionality to help streamline processes.
City of Corona | Proposed Budget Fiscal Year 2024 Page 353 Service Adjustment Changes (Operating Budget)
Description Amount
2 FT Meter Service Technician - Equipment, Supplies, Other Job Related Costs 38,446 2 FT Meter Service Technician 185,724
TOTAL $ 224,170
Utility Billing/Customer Care
Budgeted Expenditures by Expense Type
Contractual (49.7%)
Personnel Services (39.9%)
Materials And Supplies (10.3%)
Utilities (0.1%)
Expense Objects
Personnel Services $1,251,035 $1,043,769 $1,291,009 $1,575,613 $284,604 22% Contractual $1,396,150 $1,420,848 $1,711,254 $1,962,570 $251,316 14.7% Materials And Supplies $406,680 $232,129 $350,211 $405,666 $55,455 15.8% Utilities $2,807 $2,467 $3,699 $4,750 $1,051 28.4%
Total Expense Objects: $3,056,673 $2,699,214 $3,356,173 $3,948,599 $592,426 17.7% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 354 Waste Disposal and Recycling Budget Detail
What do we do?
The Refuse/Recycling Program is responsible for the contract administration and oversight of the solid waste and recycling services provided by Waste Management of the Inland Empire, the City's contracted waste and recycling hauler, in addition to implementing and enforcing recycling program requirements.
Goals & Objectives
What did we do in Fiscal Year 2023?
Conducted in-person site visits to all businesses in the City’s service area to educate and assist them with the AB 341, AB 1826, and SB 1383 compliance process.
Achieved full compliance with AB 341 and AB 1826 in March 2023.
Reduced landfill disposal by over 2,500 tons from the previous calendar year by promoting recycling, diversion strategies, and process improvements.
Held two community Household Hazardous Waste (HHW) collection events at City Hall drawing 2,617 vehicles and collecting close to 111 tons of hazardous waste for safe disposal from the two events collectively.
Attended local events to educate residents on SB 1383 including City’s Tree-tacular Park Takeover, the Corona-Norco Day of the Child event, and even set up an informational booth at the Senior Center.
Created and distributed educational material for the business community and residents of Corona to promote recycling and organic waste recycling as well as the requirements of SB 1383.
Collaborated with the City’s Purchasing Department for implementing a process to ensure compliance with SB 1383’s recycled paper content products procurement.
Monitored the performance and worked collaboratively with the City’s waste hauler to identify and resolve service issues.
Started negotiations and drafted an amendment to the existing Solid Waste Franchise Agreement with Waste Management to incorporate the requirements of SB 1383.
Visited every Food Recovery Organization in the City and provided them with education regarding edible food program and satisfied the Edible Food Recovery Capacity Requirements for SB 1383.
What do we plan to do in Fiscal Year 2024?
Obtain approval for the Solid Waste Franchise Agreement with Waste Management to incorporate necessary services to meet applicable requirements of SB 1383.
Hold two community Household Hazardous Waste (HHW) collection events at City Hall for safe disposal of hazardous materials.
Hold two community Bulky Item Collection/Paper Shredding events at City Hall to offer additional bulky item collection options.
Achieve compliance with all components of SB 1383 including:
Meeting our Procurement target of recovered organic waste products for calendar year 2023.
Monitor and enforce our Edible Food Recovery program by educating edible food generators and continuing to conduct in-person site visits.
Monitor recycled content paper product purchases.
Conduct contamination monitoring on all waste streams.
Conduct education.
Conduct enforcement as necessary.
Promote proper bulky item disposal and education to the community to reduce illegal dumping.
Continue to provide education and outreach by participating in public events to promote recycling, organic waste recycling, reuse, and waste reduction.
Continue to monitor the City’s waste hauler’s performance and work collaboratively to identify and resolve service issues for the community.
Continue to reduce landfill disposal by promoting recycling, composting, and waste reduction techniques.
City of Corona | Proposed Budget Fiscal Year 2024 Page 355 Service Adjustment Changes (Operating Budget)
Description Amount
Vehicle Request for Waste & Recycling 8,690
TOTAL $ 8,690
Waste Disposal and Recycling
Budgeted Expenditures by Expense Type
Contractual (96.2%)
Personnel Services (3%)
Materials And Supplies (0.8%)
Utilities (0.01%)
Expense Objects
Personnel Services $70,069 $114,443 $346,539 $353,661 $7,122 2.1% Contractual $9,742,873 $10,589,317 $11,174,117 $11,221,850 $47,733 0.4% Materials And Supplies $282,768 $110,989 $79,197 $89,773 $10,576 13.4% Utilities $0 $176 $2,172 $1,353 -$819 -37.7%
Total Expense Objects: $10,095,710 $10,814,925 $11,602,025 $11,666,637 $64,612 0.6% Name FY2021 Actual FY2022 Actual FY2023 Adopted FY2024 Proposed $ Change % Change City of Corona | Proposed Budget Fiscal Year 2024 Page 356
APPENDIX
City of Corona | Proposed Budget Fiscal Year 2024 Page 357 B
udgetGlossary
ACRONYMS AB Assembly Bill ACFR Annual Comprehensive Financial Report AD Assessment District ADA Americans with Disabilities Act AQMD South Coast Air Quality Management District ARPA American Rescue Plan Act ATMS Advanced Traffic Management System AV Assessed Valuation BID Business Improvement District BTA Bicycle Transportation Account CAP Cost Allocation Plan CAL TRANS California Department of Transportation CDBG Community Development Block Grant CDTFA California Department of Tax and Fee Administration CEQA California Environmental Quality Act CFD Community Facilities District CHA Corona Housing Authority CIP Capital Improvement Program CMAQ Congestion Management and Air Quality CNUSD Corona Norco Unified School District COP Certificates of Participation CPFA Corona Public Financing Authority CPIC Corona Public Improvement Corporation CUA Corona Utility Authority DA Development Agreement DAR Dial-A-Ride DDT Dwelling Development Tax DEV PD Developer Paid ECB Expenditure Control Budget FEMA Federal Emergency Management Agency FHWA Federal Highway Administration GASB Governmental Accounting Standards Board HSIP Highway Safety Improvement Program HUTA Highway Users Tax Account IT Information Technology KwH Kilowatt hour LED Light-emitting diode LMD Landscape Maintenance District LTF Local Transportation Funding MOU Memorandum of Understanding NPDES National Pollutant Discharge Elimination System OPEB Other Post-Employment Benefits POB Pension Obligation Bond PW Public Works RCTC Riverside County Transportation Commission RDA Redevelopment Agency RTA Riverside Transit Agency SB Senate Bill SC South Corona SCE Southern California Edison STIP State Transportation Improvement Program TC Temescal Canyon City of Corona | Proposed Budget Fiscal Year 2024 Page 358 TE Transportation Enhancement
TIP Transportation Improvement Program
TOT Transient Occupancy Tax
TUMF Transportation Uniform Mitigation Fees
UAL Unfunded Accrual Liability
WRCRWA Western Riverside County Regional Wastewater Authority WRCOG Western Riverside Council of Governments
2012 Water Revenue Bond Fund (453): A fund to account for the advance refunding and refinancing of the 1998 Water Revenue Bonds, portion of the Corona Public Financing Authority 2003 Certificate of Participation and the construction of a certain reservoir and blending facility on August 1, 2012. 2013 Wastewater Revenue Bonds Fund (454): A fund to account for the replacement and upgrade of Wastewater capital improvements.
Abandoned Vehicle Abatement Fund (241): A fund to account for abandoned vehicle abatement program to remove abandoned or inoperative vehicles on both public and private property.
Adult and Family Literacy Grant Fund (442): See Grants and Reimbursements.
Agency Funds: Fiduciary funds which are custodial in nature and are accounted for on the accrual basis of accounting. See Fiduciary Funds.
Airport Fund (275): A fund to account for all airport operating revenues, expenditures, and capital projects. Capital projects financed from this fund must benefit the Corona Municipal Airport.
American Rescue Plan Act (ARPA) Fund (413): On March 11, 2021, the president signed the American Rescue Plan Act (ARPA) into law. Under ARPA, the city received a one-time allocation of approximately $29 million dollars to address negative economic impacts and revenue replacement in response to COVID-19.
Appropriation: An authorization made by the City Council, Agency, and/or Authority members which permits the City to incur obligations and to make expenditures of resources. Budgetary/operating fund appropriations lapse at the end of each fiscal year. Non‑operating fund appropriations continue in force until fully expended or until the City has accomplished or abandoned the purpose for which the City Council, Agency or Authority granted the funds. Spending cannot exceed the level of appropriation without the City Council's, Agency’s or Authority’s approval.
Aquatics Center Fund (216): See Development Impact Fee.
Assessed Valuation: The value established for real property for use as a basis in levying property taxes. For all agencies in the State of California, an assessed value is established by the County for the secured and unsecured property tax rolls; the utility property tax roll is valued by the State Board of Equalization. Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978), properties are assessed at 100% of full value. Proposition 13 also modified the value of real taxable property for fiscal 1979 by rolling back values to fiscal 1976 levels. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations and is subject to annual reappraisal.
Assessment Districts (AD): Under the Municipal Improvement Act that allows a designated area to pay the debt service on bonds sold to finance capital improvements installed by the City or a developer. The property owners receiving the benefit of the improvements pay an assessment on their property tax bills.
Asset Forfeiture Fund (250): A fund to account for asset seizures and forfeitures resulting from police investigations and court decisions. Asset Forfeiture funds are used for law enforcement purposes.
City of Corona | Proposed Budget Fiscal Year 2024 Page 359 Audit: Prepared by an independent certified public accountant, or CPA, the primary objective of an audit is to determine if the City’s Financial Statements fairly present the City’s financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices.
Bicycle Transportation Account Fund (445): State funds for City and County projects that improve safety and convenience for bicycle commuters in conjunction with the California Bicycle Transportation Act.
Bond: A security that represents an obligation to pay a specific sum of money on a specific date in the future, typically with periodic interest payments.
Budget: A financial plan for a specified period of time that matches planned revenues and expenditures for municipal services.
The City of Corona uses a financial plan covering one fiscal year from July 1 through June 30 of each year.
Budget Amendments: The City Council, Agency and/or Authority members have the responsibility for adopting the City's budget and may amend or supplement the budget at any time after adoption by majority vote. The City staff has the authority to approve line-item budgetary transfers between expenditure objects of the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.
Budget Message: Included in the opening section of the budget, the Budget Message provides the City Council and the public with a general summary of the most important aspects of the budget, changes from previous fiscal years, and the views and recommendations of the City Manager.
Budget Policies: General and specific guidelines adopted by the City Council that govern budget preparation and administration.
CAL-COPS Grant Fund (231): See Grants and Reimbursements.
California Department of Transportation (CAL TRANS): Funds received pursuant to various transportation grants through the State of California.
California Environmental Quality Act (CEQA): Enacted in 1970 as a system of checks and balances for land use development and management decisions. Projects falling under the guidelines of this act require an Environmental Impact Review, or EIR, that details the scope of the proposed project and all known environmental impacts.
Capital Improvement Program (CIP): A plan to provide for the maintenance or replacement of existing public facilities and assets and for the construction or acquisition of new ones. The CIP document identifies capital needs on a five-year basis.
Capital Project Funds: Funds used to account for financial resources used in the acquisition or construction of major capital facilities other than those financed by Proprietary Funds or Trust Funds.
CFD 97-1 Landscape Fund (248): See Community Facilities District.
CFD 2000-1 (Eagle Glen II) Fund (246): See Community Facilities District.
CFD 2001-1 Landscape Fund (249): See Community Facilities District.
CFD 2002-2 LMD Fund (247): See Community Facilities District and Landscape Maintenance District.
CFD/LMD 2002-3 Landscape Fund (251): See Community Facilities District and Landscape Maintenance District.
CFD/LMD 2011-1 Landscape Fund (253): See Community Facilities District and Landscape Maintenance District.
CFD 2016-2 Terrassa Special Tax Fund (255): See Community Facilities District.
CFD 2016-3 Zone 1 Monte Olivo (256): See Community Facilities District.
City of Corona | Proposed Budget Fiscal Year 2024 Page 360 CFD 2016-3 Zone 2 Boardwalk Fund (257): See Community Facilities District.
CFD 2016-3 Zone 3 Corona Industrial Pk Fund (239): See Community Facilities District.
CFD 2016-3 Zone 4 515 S Promenade Fund (259): See Community Facilities District.
CFD 2016-3 Zone 6 Chung Fund (294): See Community Facilities District.
CFD 2016-3 Zone 7 Knowleton (296): See Community Facilities District.
CFD 2016-3 Zone 8 Karen Parker Fund (297): See Community Facilities District.
CFD 2016-3 Zone 11 Sierra Bella (219): See Community Facilities District.
CFD 2016-3 Zone 12 Lemon Grove (235): See Community Facilities District.
CFD 2016-3 Zone 14 Louk Armstrong (286): See Community Facilities District.
CFD 2016-3 Zone 15 Northpoint Fund (287): See Community Facilities District.
CFD 2016-3 Zone 16 LA Fitness (262): See Community Facilities District.
CFD 2016-3 Zone 17 Corona Medical Center (263): See Community Facilities District.
CFD 2016-3 Zone 18 Corona Interchange Commerce Center (264): See Community Facilities District.
CFD 2016-3 Zone 19 Cresta Rd and Promenade Ave (265): See Community Facilities District.
CFD 2016-3 Zone 20 Bedford Market Place (266): See Community Facilities District.
CFD 2016-3 Zone 21 Christopher Ranch (267): See Community Facilities District.
CFD 2016-3 Zone 22 N Main Retail (268): See Community Facilities District.
CFD 2016-3 Zone 23 Fullerton Ave at Taber St (269): See Community Facilities District.
CFD 2016-3 Zone 24 West Coast Freeway Center (270): See Community Facilities District.
CFD 2017-2 Valencia Special Tax Fund (238): See Community Facilities District.
CFD 2018-1 Spec Tax B Bedford Fund (236): See Community Facilities District.
CFD 2018-2 Spec Tax B Sierra Bella Fund (237): See Community Facilities District.
Certificates of Participation (COP): Obligations of a public entity based on a lease or installment sales agreement. Payments to certificate holders may originate from the General Fund (in the case of a lease) or a special fund (in case of an installment sale).
Civic Center Fund (232): A fund to account for the operational and maintenance needs and rental income of the historic Civic Center.
Cogeneration: The process of converting methane gas produced by the sewage treatment process into a usable commodity for the generation of electricity to operate plant equipment, etc.
Community Development Block Grant (CDBG) Fund (431): A fund to account for federal grants from the Housing and Urban Development Department, or HUD, and expenditures for block grant programs as approved by the City Council. Funds are awarded to community-based agencies on an annual basis to carry out these activities.
City of Corona | Proposed Budget Fiscal Year 2024 Page 361 Community Facilities District (CFD): A designated area for specific capital improvements installed by the city or a developer, or the maintenance of the same. The property owners receiving the benefit of the improvements pay a special tax on their property tax bills.
Congestion Management Air Quality (CMAQ): Funds received under the Intermodal Surface Transportation Efficiency Act, or ISTEA, that are discretionary allocated by the Riverside County Transportation Committee, or RCTC.
Contingency: An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as flood emergencies, federal mandates, shortfalls in revenue, and similar events.
Corona Mall Business Improvement District Fund (218): Fund to account for the utilities and maintenance of parking lots, sidewalks, and landscape improvements within the boundaries of the Corona Mall.
Corona Public Financing Authority (CPFA): A separate reporting and component unit which was organized under Section 6500 et seq. of the California Government Code on June 21, 1989, and was amended and re-stated on February 6, 2013, for the purpose of acting as a vehicle for various financing activities of the City and the Agency.
Corona Public Improvement Corporation (CPIC): A separate reporting and component unit which was organized pursuant to the Nonprofit Public Benefit Corporation Law of the State of California (Title 1, Division 2, Part 2 of the California Corporation Code) on April 7, 1986, for the purpose of providing financial assistance to the City for the benefit of the public.
Corona Revitalization Zone Fund (353): See Special Revenue Funds.
Corona Utility Authority (CUA): A separate reporting and component unit which was organized under Section 6500 et seq. of the California Government Code on February 6, 2002, and was amended and re-stated on February 6, 2013, for the purpose of acting as a vehicle for financing activities of the City and the Agency.
Corporation Yard Expansion Fund (477): A fund to account for the bond financing of the City’s Corporation Yard expansion facility project.
Cost Allocation Plan: The City of Corona uses the Office of Management and Budget Circular (OMB) A-87 as the guideline.
This circular provides principles and standards for determining costs applicable to federal grants and contracts performed by state, local, and Indian Tribal governments. The Cost Allocation Plan is also known as indirect cost overhead or administrative service charges.
County Service Area 152 (NPDES) Fund (245): See National Pollutant Discharge Elimination System.
Debt Financing: Borrowing funds as needed and pledging future revenues to make current expenditures. The City of Corona uses debt financing in accordance with the adopted debt policy and procedures.
Debt Service: Payments of principal and interest on bonds and other debt instruments according to a predetermined schedule (Reference 3xx series funds).
Debt Service Funds: Funds used to account for the payment of, and accumulation of resources for, long-term debt principal and interest.
Deficit: A shortfall of resources to meet expenditures.
Department: A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.
Developer Paid (Dev Pd): As a condition of development, some capital facilities are required to be constructed and dedicated to the City by a developer. Major facilities paid for by developers are listed in the CIP.
Development Impact Fee: Funds created to provide for infrastructure projects through Development Impact Fees as per Ordinance 2300 and 2301, Chapter 16.23 of the Corona Municipal Code.
Drainage Fee Fund (212): See Development Impact Fee.
City of Corona | Proposed Budget Fiscal Year 2024 Page 362 Dwelling Development Tax Fund (289): A fund to account for dwelling development taxes received from developers. This money is used to offset the burden resulting from new development.
Eagle Glen HOA Streetlight Fund (473): A designated area of Eagle Glen where property owners benefit from street lighting and are assessed to pay fees.
Electric Utility Fund (578): A fund to account for the operation and maintenance of the electric utility, a self-supporting activity which renders services on a user-charge basis to local residents and businesses located in the City.
Encumbrance: Commitment of funds to purchase an item or service.
Enterprise Funds: Established to finance and account for the operation and maintenance of facilities and services which are predominately self-supported by user charges.
Errata Items: Budgetary items added after the proposed budget document was printed.
Expenditure: The outflow of funds paid, or to be paid, for an item obtained, regardless of when the expense is actually paid.
Federal Emergency Management Agency (FEMA): Reimbursement for costs incurred due to incidents which have been declared a disaster by the federal government.
Federal Highways Administration - Emergency Relief (FHWA-ER): Funds received for disaster related damage to major thoroughfares.
Fiduciary Funds: Also known as, trust or agency funds; held in a fiduciary capacity by a governmental unit for individuals, organizations, or other governmental units, as an agent or trustee.
Fees for Services: Charges paid to the city by users of a service to help support the costs of providing that service.
Fire Facilities Fund (214): See Development Impact Fee.
Fire Wild Land Mitigation Fund (207): See Development Impact Fee.
Fiscal Year: A 12-month period for recording financial transactions. The City has specified July 1 through June 30 as its fiscal year.
Fleet Operations Fund (682): A fund to account for motor pool/rental rates, fleet maintenance operations, and replacement of fleet vehicles and other equipment.
Franchise Fee: A fee charged for the privilege of using public rights-of-way and property within the City for public or private purposes. The City currently assesses franchise fees on cable television, gas, electric, and refuse.
Fund: An accounting entity that records all financial transactions for specific activities or governmental functions.
Fund Balance: Also known as financial position, fund balance is the difference between assets and liabilities, and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses. Based on the extent to which the government is bound to honor constraints and the specific purposes for which amounts in the fund can be spent, fund balance is reported in the following classifications: nonspendable fund balance (inherently nonspendable), restricted fund balance (externally enforceable limitations on use), committed fund balance (self-imposed limitations on use), assigned fund balance (limitation resulting from intended use) and unassigned fund balance (residual net resources).
Gas Tax (2105-2106-Prop 42) Fund (222): A fund to account for receipts and expenditures of money apportioned under the Street and Highway Code of the State of California for money derived from the use of certain fuels and borne by the consumer, for transportation improvements. Effective July 2010, the fund also includes revenue received from the gasoline City of Corona | Proposed Budget Fiscal Year 2024 Page 363 exercise tax, which replaces the amount that would have been allocated from the Proposition 42 gasoline sales tax revenues.
The money is restricted to research, planning, construction, improvement, and maintenance of public streets. Effective November 2017, this fund will also include activity from the Road Repair and Accountability Act of 2017.
General Fund (110): The primary operating fund of the City where all revenues that are not allocated by law or contractual agreement are accounted for. With the exception of subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose. A limited number of capital improvements are financed from this source since its focus is to fund ongoing operations.
General Obligation Bond: A bond secured by the pledge of the issuer's full faith, credit, and usually, taxing power. Bonds issued through a governmental entity which has legal authority to levy a tax on real and personal property located within the governmental boundaries, at any rate necessary to collect enough money each year to pay principal and interest due.
Governmental Accounting Standards Board (GASB): The Governmental Accounting Standards Board establishes and improves standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.
Grants and Reimbursements: Funds received directly or indirectly from other governmental agencies for specific related activities and time periods. Money awarded may be received in advance or as a reimbursement for activities.
Highway Users Tax Account (HUTA): State accounting for excise taxes on various transportation fuels. California motor vehicle fuel taxes include the gasoline tax, diesel fuel tax, and the use fuel tax. Allocations to cities and counties are based on the formulas outlined in the Streets and Highways code. See Gas Tax Fund.
Home Investment Partnership Program Fund (432): A fund to account for the Federal HOME Investment Partnership Program.
Housing Administration Fund (292): A fund to account for the administration of the housing program.
Information Technology Fund (681): An internal service fund used to finance and account for the activities of the Information Technology Department.
Infrastructure: The physical assets of the City, i.e., streets, water, sewer, public buildings, parks, and the support structures within a development.
Interest Revenue: Revenues received as interest from the investment of funds not immediately required to meet cash disbursement obligations.
Interfund Charges: To account for services that are incurred in different funds than where they are charged.
Internal Service Funds: Funds used to improve the management of resources and generally provide goods and services to departments on a cost-reimbursement basis.
Landscape Maintenance District (LMD): A designated area, neighborhood, or community identified to specially benefit from certain improvements, such as parks, playgrounds, landscapes, sidewalks, lighting, trees, etc. Due to the special benefit, landowners in the identified area are assessed to pay the costs of the construction and/or ongoing maintenance of such improvements.
Liability Risk Retention Fund (687): An internal service fund used to finance and account for the City’s liability claims activity.
Claims expense, insurance premiums, and administrative expenses are collected in this fund.
Library Facilities Fee Fund (206): See Development Impact Fee.
Library Other Grants Fund (415): See Grants and Reimbursements.
Lighting Maintenance District: Funds to account for revenues derived from annual assessments which are used to pay the costs incurred by the City for street lighting maintenance in a specific district.
City of Corona | Proposed Budget Fiscal Year 2024 Page 364 Line-Item Budget: A budget that lists detailed expenditure categories (salary, materials, telephone service, travel, etc.) separately, along with amounts budgeted for each specific category. The City uses a program budget rather than a line-item budget, although detailed line-item accounts are maintained and recorded for financial reporting and control purposes.
LMD 84-1 Lighting Fund (446): See Lighting Maintenance District.
LMD 84-2 Zone 1 Fund (471): See Lighting Maintenance District.
LMD 84-2 Zone 2 Fund (455): See Lighting Maintenance District.
LMD 84-2 Zone 4 Fund (456): See Lighting Maintenance District.
LMD 84-2 Zone 6 Fund (457): See Lighting Maintenance District.
LMD 84-2 Zone 7 Fund (458): See Lighting Maintenance District.
LMD 84-2 Zone 10 Fund (460): See Lighting Maintenance District.
LMD 84-2 Zone 14 Fund (461): See Lighting Maintenance District.
LMD 84-2 Zone 15 Fund (462): See Lighting Maintenance District.
LMD 84-2 Zone 17 Fund (463): See Lighting Maintenance District.
LMD 84-2 Zone 18 Fund (464): See Lighting Maintenance District.
LMD 84-2 Zone 19 Fund (468): See Lighting Maintenance District.
LMD 84-2 Zone 17 Fund (463): See Lighting Maintenance District.
LMD 84-2 Zone 20 Fund (470): See Lighting Maintenance District.
LMD 2003-1 Lighting Fund (252): See Lighting Maintenance District.
Local Transportation Fund: A fund to account for money generated by Section 99400(a) of the Public Utilities Code. This money is used to maintain and construct local streets and roads.
Low Moderate Income Housing Asset Fund (291): A fund to account for revenue and expenditures related to affordable housing projects and programs.
Measure A Fund (227): A fund to account for the money generated by a Riverside County one-half percent sales tax originally approved by the voters in 1988. In 2002, the voters extended this sales tax through 2039. The money is used to maintain and construct local streets and roads.
Measure X Fund (120): A Fund to account for the voter approved 1% sales tax measure effective in July 2021. Revenue collected will provide additional locally controlled funds to address City services and community-expressed priorities.
Municipal: In its broadest sense, an adjective which denotes the state and all subordinate units of government. In a more restricted sense, an adjective which denotes a city or village as opposed to other local governments.
National Pollutant Discharge Elimination System (NPDES) Fund (245): A fund to account for money received from the County of Riverside for Service Area 152 relating to the permit program for discharges from storm drain systems.
Obligation Payment Fund (233): A fund to account for the money that is received by the county to pay for bonds, notes, certificates of participation, or other evidence of indebtedness, issued or delivered by the former redevelopment agency of the City.
City of Corona | Proposed Budget Fiscal Year 2024 Page 365 Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of the law within City boundaries unless pre‑empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution and is typically codified in a City's municipal regulations.
Other Post-Employment Benefits (OPEB): Benefits other than pensions, most commonly health care benefits. GASB Statement No. 45 requires agencies to account for financial obligations to pay retirees-Other Post-Employment Benefits.
Park Development Fund (288): A fund to account for park development fees paid by developers under the Quimby Act for the acquisition and construction of public parks.
Parks and Open Space Fund (217): See Development Impact Fee.
Pension Obligation Bond (POB): Bonds issued in October 2021 to re-finance the City’s unfunded accrued liability with the California Pension Retirement System (CalPERS). The issuance of these bonds is anticipated to save $166 million in comparison to the amortization schedules provided by CalPERS.
Police Facilities Fund (213): See Development Impact Fee.
Program: A grouping of activities organized to accomplish basic goals and objectives.
Program Budget: A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its organizational budget units or line-item expenditures.
Property Tax: A statutory limited tax levy, which may be imposed for any purpose.
Proprietary Funds: Established to account for the financing of services rendered on a user-charge basis. See Enterprise Funds and Internal Service Funds.
Proposition 1B-Local Streets and Roads Improvement, Congestion Relief, and Traffic Safety Account Funds: Approved by voters in November 2006, provides bond funds for a variety of transportation priorities, including $2 billion for cities and counties to fund the maintenance and improvement of local transportation facilities.
Public Meeting Facilities Fund (215): See Development Impact Fee.
Public Works Capital Grants Fund (243): See Grants and Reimbursements.
RDA Land Disposition Fund (441): A fund to account for transactions related to the management and maintenance of properties acquired by the former Redevelopment Agency until disposal by the Successor Agency.
RDA Successor Agency Fund (417): A fund to account for payments of enforceable obligations of the Successor Agency.
Real Property Transfer Tax: Real property transfer tax is collected by the County Tax Collector and is based on the value of property transferred.
Reclaimed Water System Fund (567): A fund to account for capital improvement projects necessary to construct the reclaimed water system.
Redevelopment Agency: A government body dedicated to urban renewal. Redevelopment efforts often focus on reducing crime, destroying unsuitable buildings and dwellings, restoring historic features and structures, and creating new landscaping, housing, business, and transportation opportunities. Effective February 2012, all redevelopment agencies throughout the State of California were dissolved. See Successor Agency.
Reimbursement Grants Fund (480): See Grants and Reimbursements.
Residential Refuse/Recycling Fund (260): A fund to account for residential refuse billings, collections, and payments to contractors.
City of Corona | Proposed Budget Fiscal Year 2024 Page 366 Resolution: A special or temporary order of a legislative body (e.g., City Council or appropriate Agency / Authority) that requires less formality than an ordinance.
Revenue: Funds that the City receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income.
Revenue Bond: A bond payable solely from specific revenues, tax increment revenues, or tolls, charges or rents paid by users of the facility constructed with the proceeds.
Rideshare-Trip Reduction Fund (224): A fund to account for allocations made by AB2766 known as the Clean Air Act. The money is used to provide means and incentives for ridesharing to reduce traffic and air pollution.
Risk Management: An organized attempt to protect an organization’s assets against accidental loss in the most cost-effective manner.
Riverside County Transportation Commission (RCTC): The commission that allocates Riverside County's share of the money generated by the one-half percent sales tax.
Road Maintenance and Rehabilitation Account (RMRA) Fund (221): Special Revenue Funds supported by roads and gasoline taxes to fund street and road infrastructure.
Sales Tax: A tax on the purchase of goods and services.
SB 821 Transportation Grant Fund (244): Funds are state block grants awarded to local jurisdictions for bicycle and pedestrian projects in California. These funds originate from the state gasoline tax and are distributed to local jurisdictions through the regional transportation planning agencies. For Riverside County, the Riverside County Transportation Commission is responsible for distribution of these funds.
South Corona Landscaping Fund (274): See Development Impact Fee.
South Corona Major Thoroughfares Fund (261): See Development Impact Fee.
Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those parties.
Special Assessment Bond: Bonds issued by cities, counties, authorized political subdivisions, and local districts secured by liens on benefited properties included in a special assessment district.
Special Charges/License and Permits: These charges are directly charged to individuals for specific services rendered by the City. They include charges to process or issue building permits and the cost to conduct engineering and planning reviews of any building project undertaken by a licensed contractor or private property owner.
Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts, or major capital projects) that are legally restricted to expenditures for specified purposes.
State Airport Grant: A state grant restricted for use on specific airport capital improvements. See Grants and Reimbursements.
State Transportation Improvement Program (STIP): Federal funding for transportation projects.
Street and Traffic Signals Fund (211): See Development Impact Fee.
Subventions: Revenues collected by the state, or other level of government, which are allocated to the City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in-lieu, cigarette taxes inlieu, and gasoline taxes.
City of Corona | Proposed Budget Fiscal Year 2024 Page 367 Successor Agency: Based on the dissolution of redevelopment agencies throughout the State, an agency is designated with the responsibility of winding down the activities of former redevelopment agencies. The City of Corona elected to be the Successor Agency for the former Corona Redevelopment Agency.
Successor Agency Administration Fund (475): A fund to account for the administration of the dissolution of former redevelopment activities.
Supplemental Funding (Decision Packages): Items that are funded outside the departmental budget targets.
Tax Allocation Bonds: Debt which is secured by tax increment revenue.
Temescal Canyon Fire Facilities Fund (209): See Development Impact Fee.
Temescal Canyon Police Facilities Fund (208): See Development Impact Fee.
Traffic Offender Fund (422): A Special Revenue Fund to account for money received for towing related activities. Funds are designated for use by the Police Department.
Transfers: To account for money that moves from one funding source to another funding source, for a specific purpose.
Transit Services Fund (577): A fund to account for the operation of the City's transportation systems for a demanded route service, (Dial-A-Ride), and a fixed route service, (Corona Cruiser), which receives grants from the Transportation Development Act, or TDA, and Urban Mass Transit Administration, or UMTA. The system contracts with outside vendors for the operation of its buses.
Transient Occupancy Tax: Transient Occupancy Tax is collected from the operators of hotels and motels located within the city limits of Corona. Ten percent of the total rent collected by a motel or hotel is remitted to the City.
Transportation Enhancement (TE): Federal funding of transportation projects.
Transportation Improvement Program (TIP): Transportation funding plan issued annually by Western Riverside Council of Governments. See Transportation Uniform Mitigation Fees, or TUMF, WRCOG Fund.
Trust and Agency Funds: Also known as Fiduciary Fund Types, these individual funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies. Agency funds are custodial in nature (assets equal liabilities) and do not measure the results of operations.
Transportation Uniform Mitigation Fees (TUMF) RCTC Fund (478): Funding for transportation projects where fees are collected by developers who build in Riverside County and allocated by the Riverside County Transportation Commission.
Transportation Uniform Mitigation Fees (TUMF) WRCOG Fund (479): Funding for transportation projects where fees are collected by developers who build in Riverside County and allocated by the Western Riverside Council of Governments.
US Department of Justice Grant Fund (411): See Grants and Reimbursements.
User Fees: The payment of a fee for direct receipt of a service by the party benefiting from the service.
Warehouse Services Fund (680): An internal service fund used to finance and account for the City’s centralized warehouse activity.
Water Capacity Fund (507): A fund to provide for the capital improvement projects necessary to expand the domestic water facilities to meet the demands of commercial, industrial, and residential growth.
Sewer Capacity Fund (440): A fund to provide for the capital improvement project associated with expansion of the sewers and the sewer facilities to meet the requirements of commercial, industrial, and residential growth.
Sewer Utility Fund (572): A fund to account for the operation and maintenance of the sewer utility, a self-supporting activity which renders services on a user-charge basis to residents and businesses located in the City.
City of Corona | Proposed Budget Fiscal Year 2024 Page 368 Water Utility Fund (570): A fund to account for the operation and maintenance of the water utility, a self-supporting activity which renders services on a user-charge basis to residents and businesses located in the City.
Western Riverside County Regional Wastewater Authority (WRCRWA): A Joint Powers of Authority Agreement with the City and other local agencies to share in the capacity of a sewer facility.
Workers’ Compensation Fund (683): An internal service fund used to finance and account for the City’s workers' compensation activity such as claims expense, insurance, premiums, and administrative expenses. Additional funds held in this fund are to buffer for the impact of the unknown, but potential, losses.
City of Corona | Proposed Budget Fiscal Year 2024 Page 369