Covina City Council
March 1, 2022

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

PROPOSITION A SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(101)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 2,306,566 2,306,566 $ - $ Resources (Inflows):

Intergovernmental 948,776 1,033,023 84,247
Charges for Services 248,869 68,096 (180,773)
Investment Earnings 9,720 11,986 2,266
Miscellaneous 35,529 39,478 3,949
Transfers In - - -
Amounts Available for Appropriation 3,549,460 3,459,149 (90,311) Charges to Appropriations (Outflows):

Transit 2,791,187 2,277,196 513,991
Capital Outlay 250,000 82,721 167,279
Total Charges to Appropriation 3,041,187 2,359,917 681,270 BUDGETARY FUND BALANCE - JUNE 30 $ 1,099,232 508,273 $ 590,959 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

LAW ENFORCEMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(102)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 210,534 210,534 $ - $ Resources (Inflows):

Intergovernmental 476,763 257,009 (219,754)
Investment Earnings - 3,320 3,320
Transfers In - - -
Amounts Available for Appropriation 687,297 470,863 (216,434) Charges to Appropriations (Outflows):

Public Safety 516,302 258,900 257,402
Total Charges to Appropriation 516,302 258,900 257,402
BUDGETARY FUND BALANCE - JUNE 30 $ 211,963 170,995 $ 40,968 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

NARCOTICS SEIZURE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(103)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 189,085 189,085 $ - $ Resources (Inflows):

Intergovernmental 17,000 828 (16,172)
Investment Earnings - 1,758 1,758
Transfers In - - -
Amounts Available for Appropriation 206,085 191,671 (14,414) Charges to Appropriations (Outflows):

Total Charges to Appropriation - - -
BUDGETARY FUND BALANCE - JUNE 30 $ 191,671 206,085 $ (14,414) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

STATE GAS TAX SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(104)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 793,158 793,158 $ - $ Resources (Inflows):

Intergovernmental 1,096,254 1,061,780 (34,474)
Investment Earnings 9,643 4,982 (4,661)
Transfers In - - -
Amounts Available for Appropriation 1,899,055 1,859,920 (39,135) Charges to Appropriations (Outflows):

Public Works 1,922,228 1,557,756 364,472
Total Charges to Appropriation 1,922,228 1,557,756 364,472 BUDGETARY FUND BALANCE - JUNE 30 $ 302,164 (23,173) $ 325,337 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

PROPOSITION C SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(105)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,667,537 1,667,537 $ - $ Resources (Inflows):

Intergovernmental 769,068 815,687 46,619
Charges for Services - - -
Investment Earnings 11,077 12,783 1,706
Transfers In - - -
Amounts Available for Appropriation 2,447,682 2,496,007 48,325 Charges to Appropriations (Outflows):

Capital Outlay 2,007,589 1,468,233 539,356
Total Charges to Appropriation 2,007,589 1,468,233 539,356 BUDGETARY FUND BALANCE - JUNE 30 $ 1,027,774 440,093 $ 587,681 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

AIR QUALITY IMPROVEMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(106)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 111,913 111,913 $ - $ Resources (Inflows):

Intergovernmental 55,800 83,782 27,982
Investment Earnings - 837 837
Amounts Available for Appropriation 167,713 196,532 28,819 Charges to Appropriations (Outflows):

Public Works 170,752 88,471 82,281
Capital Outlay 6,863 6,910 (47)
Total Charges to Appropriation 177,615 95,381 82,234
BUDGETARY FUND BALANCE - JUNE 30 $ 101,151 (9,902) $ 111,053 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MUNICIPAL PARKING SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(107)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 762,001 762,001 $ - $ Resources (Inflows):

Property Taxes 93,831 159,133 65,302
Charges for Services 72,310 77,568 5,258
Investment Earnings - - -
Amounts Available for Appropriation 928,142 998,702 70,560 Charges to Appropriations (Outflows):

Public Works 183,627 162,780 20,847
Capital Outlay 300,000 127,181 172,819
Total Charges to Appropriation 483,627 289,961 193,666
BUDGETARY FUND BALANCE - JUNE 30 $ 708,741 444,515 $ 264,226 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

LIGHTING ASSESSMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(108)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE (DEFICIT) - JULY 1 $ 17,206 17,206 $ - $ Resources (Inflows):

Special Assessments 118,705 130,753 12,048
Transfers In 100,000 100,000 -
Amounts Available for Appropriation 235,911 247,959 12,048 Charges to Appropriations (Outflows):

Public Works 243,146 245,075 (1,929)
Total Charges to Appropriation 243,146 245,075 (1,929)
BUDGETARY FUND BALANCE (DEFICIT) - JUNE 30 $ 2,884 (7,235) $ 10,119 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

LANDSCAPING ASSESSMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(109)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 319,932 319,932 $ - $ Resources (Inflows):

Special Assessments 174,767 196,314 21,547
Amounts Available for Appropriation 494,699 516,246 21,547 Charges to Appropriations (Outflows):

Public Works 176,985 167,803 9,182
Total Charges to Appropriation 176,985 167,803 9,182
BUDGETARY FUND BALANCE - JUNE 30 $ 348,443 317,714 $ 30,729 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

COMMUNITY FACILITIES DISTRICT ASSESSMENT SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2021
(110)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 177,847 177,847 $ - $ Resources (Inflows):

Special Assessments 176,681 222,783 46,102
Amounts Available for Appropriation 354,528 400,630 46,102 Charges to Appropriations (Outflows):

Public Works 9,285 6,905 2,380
Transfers Out 180,000 180,000 -
Total Charges to Appropriation 189,285 186,905 2,380
BUDGETARY FUND BALANCE - JUNE 30 $ 213,725 165,243 $ 48,482 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

SHOPPERS LANE PARKING DISTRICT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(111)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 18,104 18,104 $ - $
Resources (Inflows):

Business License Taxes 1,350 1,233 (117)
Charges for Services 7,650 13,676 6,026
Amounts Available for Appropriation 27,104 33,013 5,909 Charges to Appropriations (Outflows):

Public Works 7,500 8,704 (1,204)
Total Charges to Appropriation 7,500 8,704 (1,204)
BUDGETARY FUND BALANCE - JUNE 30 $ 24,309 19,604 $ 4,705 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MEASURE M SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(112)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,071,762 1,071,762 $ - $ Resources (inflows):

Intergovernmental 653,708 694,114 40,406
Investment Earnings - 9,886 9,886
Amounts Available for Appropriation 1,725,470 1,775,762 50,292 Charges to Appropriations (Outflows):

Capital Outlay 1,697,394 1,122,342 575,052
Total Charges to Appropriation 1,697,394 1,122,342 575,052 BUDGETARY FUND BALANCE - JUNE 30 $ 653,420 28,076 $ 625,344 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

TDA GRANT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(113)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ - - $ - $
Resources (inflows):

Intergovernmental 159,260 141,380 (17,880)
Amounts Available for Appropriation 159,260 141,380 (17,880) Charges to Appropriations (Outflows):

Capital Outlay 159,260 150,000 9,260
Total Charges to Appropriation 159,260 150,000 9,260
BUDGETARY FUND BALANCE - JUNE 30 $ (8,620) - $ (8,620) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

OTHER GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(114)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 32,088 32,088 $ - $
Resources (Inflows):

Intergovernmental 687,753 128,225 (559,528)
Miscellaneous 2,000 200 (1,800)
Amounts Available for Appropriation 721,841 160,513 (561,328) Charges to Appropriations (Outflows):

Public Safety - - -
Public Works 35,754 7,607 28,147
Culture and Recreation 71,155 61,877 9,278
Community Development 525,000 45,587 479,413
Capital Outlay 70,199 70,071 128
Total Charges to Appropriation 702,108 185,142 516,966
BUDGETARY FUND BALANCE (DEFICIT) - JUNE 30 $ (24,629) 19,733 $ (44,362) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

ROAD MAINTENANCE AND REHABILITATION SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2021
(115)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,798,359 1,798,359 $ - $ Resources (Inflows):

Intergovernmental 830,802 905,534 74,732
Investment Earnings - 6,044 6,044
Amounts Available for Appropriation 2,629,161 2,709,937 80,776 Charges to Appropriations (Outflows):

Public Works 2,497,589 2,497,589 -
Total Charges to Appropriation 2,497,589 2,497,589 -
BUDGETARY FUND BALANCE - JUNE 30 $ 212,348 131,572 $ 80,776 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

PEG ACCESS TELEVISION SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(116)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 413,678 413,678 $ - $ Resources (Inflows):

Charges for Services 50,000 77,725 27,725
Amounts Available for Appropriation 463,678 491,403 27,725 Charges to Appropriations (Outflows):

Culture and Recreation 23,800 21,770 2,030
Total Charges to Appropriation 23,800 21,770 2,030
BUDGETARY FUND BALANCE - JUNE 30 $ 469,633 439,878 $ 29,755 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

HOUSING AUTHORITY SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(117)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 4,275,173 4,275,173 $ - $ Resources (Inflows):

Intergovernmental 104,684 56,284 (48,400)
Investment Earnings - 108,116 108,116
Transfers in 753,639 338,420 (415,219)
Amounts Available for Appropriation 5,133,496 4,777,993 (355,503) Charges to Appropriations (Outflows):

Current:

Redevelopment and Housing 3,362,129 581,196 2,780,933
Total Charges to Appropriation 3,362,129 581,196 2,780,933 BUDGETARY FUND BALANCE - JUNE 30 $ 4,196,797 1,771,367 $ 2,425,430 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MEASURE W SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(118)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ (244,323) (244,323) $ - $ Resources (Inflows):

Intergovernmental 1,604,142 1,657,851 53,709
Investment Earnings - 148 148
Amounts Available for Appropriation 1,359,819 1,413,676 53,857 Charges to Appropriations (Outflows):

Capital Outlay 1,543,003 773,642 769,361
Total Charges to Appropriation 1,543,003 773,642 769,361 BUDGETARY FUND BALANCE - JUNE 30 $ 640,034 (183,184) $ 823,218 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MEASURE R SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(119)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE, JULY 1 $ 40,803 40,803 $ - $
Resources (Inflows):

Intergovernmental 576,860 612,613 35,753
Investment Earnings 37,268 1,950 (35,318)
Amounts Available for Appropriation 654,931 655,366 435 Charges to Appropriations (Outflows):

Capital Outlay 297,425 63,864 233,561
Debt Service:

Principal Retirement 185,000 185,000 -
Interest and Fiscal Charges 184,238 183,719 519
Total Charges to Appropriation 666,663 432,583 234,080
BUDGETARY FUND BALANCE, JUNE 30 $ 222,783 (11,732) $ 234,515 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL PROJECTS FUND CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(120)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,657,576 1,657,576 $ - $ Resources (Inflows):

Special Assessments - 919,744 919,744
Amounts Available for Appropriation 1,657,576 2,577,320 919,744 Charges to Appropriations (Outflows):

Capital Outlay 358,986 172,736 186,250
Total Charges to Appropriation 358,986 172,736 186,250
BUDGETARY FUND BALANCE - JUNE 30 $ 2,404,584 1,298,590 $ 1,105,994 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

COVINA REVITALIZATION CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(121)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,998,485 1,998,485 $ - $ Resources (Inflows):

Intergovernmental 322 322 -
Investment Earnings 17,108 - 17,108
Amounts Available for Appropriation 2,015,915 1,998,807 17,108 Charges to Appropriations (Outflows):

Capital Outlay 407,793 1,946,539 1,538,746
Transfers Out 7,205 216,341 209,136
Total Charges to Appropriation 414,998 2,162,880 1,747,882 BUDGETARY FUND BALANCE - JUNE 30 $ 1,600,917 (164,073) $ 1,764,990 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION
BUDGETARY COMPARISON SCHEDULE – MAJOR FUND

PARK DEVELOPMENT CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(122)
Variance with
Final Budget
Positive
Original Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ (535,664) (535,664) $ (535,664) $ - $ Resources (Inflows):

Intergovernmental 1,355,000 1,355,000 1,077,941 (277,059) Transfers In 216,341 216,341 7,205 (209,136)
Amounts Available for Appropriation 1,035,677 1,035,677 549,482 (486,195) Charges to Appropriations (Outflows):

Capital Outlay 893,717 893,717 449,366 444,351
Total Charges to Appropriation 893,717 893,717 449,366 444,351 BUDGETARY FUND BALANCE - JUNE 30 $ 141,960 141,960 $ 100,116 $ (41,844) $ Budgeted Amounts

CITY OF COVINA

INTERNAL SERVICES FUNDS
YEAR ENDED JUNE 30, 2021
(123)
The internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis. Generally accepted accounting principles (GAAP) requires statement of net position items, and revenues and expenses of individual internal service funds be consolidated with the government-wide statement of net position and activities. GAAP still requires internal service funds to be presented in the financial statements.

The following are the individual internal service funds of the City:

Management Information Systems Fund accounts for the accumulation and allocation of costs associated with data processing and electronic information technology.

Central Equipment Fund accounts for the rental of motor vehicles to other departments and related costs.

Workers’ Compensation Fund accounts for worker’s compensation to other departments.

General Liability Fund accounts for general liability charges to other departments and related costs.

CITY OF COVINA

COMBINING STATEMENT OF NET POSITION

INTERNAL SERVICES FUNDS
JUNE 30, 2021
(124)
Management
Information Central Workers’ General
Systems Equipment Compensation Liability Total
ASSETS:

CURRENT ASSETS
Cash and Cash Equivalents $ 730,955 $ 1,382,712 $ 4,394,146 $ 1,193,147 $ 7,700,960 Accounts Receivable - 7,401 - 30,195 37,596
Prepaid Expenses - - 6,492 - 6,492
Inventories - 42,378 - - 42,378
Total Current Assets 730,955 1,432,491 4,400,638 1,223,342 7,787,426

NONCURRENT ASSETS
Capital Assets:

Being Depreciated, Net 386,630 666,786 - 1,053,416 -
Total Noncurrent Assets 386,630 666,786 - 1,053,416 -
Total Assets 1,117,585 2,099,277 4,400,638 1,223,342 8,840,842

DEFERRED OUTFLOWS OF RESOURCES
OPEB Related 73,925 66,382 22,575 18,812 181,694
Pension Related 126,287 98,024 43,646 25,758 293,715
Total Deferred Outflow of
Resources 200,212 164,406 66,221 44,570 475,409

LIABILITIES

CURRENT LIABILITIES
Accounts Payable 7,784 16,363 2,269 25,823 52,239
Accrued Liabilities 11,313 6,594 2,394 2,077 22,378
Compensated Absences Payable 17,341 35,736 7,562 7,178 67,817 Total Current Liabilities 36,438 58,693 12,225 35,078 142,434

NONCURRENT LIABILITIES
Compensated Absences Payable 63,087 65,033 6,503 4,747 139,370 Claims and Judgements - 5,245,000 - 2,437,000 7,682,000 Net OPEB Liability 218,509 235,253 69,440 62,874 586,076 Net Pension Liability 862,480 1,111,152 384,024 226,637 2,584,293 Total Noncurrent Liabilities 1,409,492 1,146,022 5,704,967 2,731,258 10,991,739 Total Liabilities 1,445,930 1,204,715 5,717,192 2,766,336 11,134,173

DEFERRED INFLOWS OF RESOURCES
OPEB Related 37,454 32,680 11,753 9,135 91,022
Pension Related - - - - -
Total Deferred Inflows of
Resources 37,454 32,680 11,753 9,135 91,022

NET POSITION
Net Investment in Capital Assets 386,630 666,786 - 1,053,416 - Unrestricted (552,217) 359,502 (1,262,086) (1,507,559) (2,962,360) Total Net Position (165,587) $ 1,026,288 $ (1,262,086) $ (1,507,559) $ (1,908,944) $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

INTERNAL SERVICES FUNDS
YEAR ENDED JUNE 30, 2021
(125)
Management
Information Central Workers’ General
Systems Equipment Compensation Liability Total

OPERATING REVENUES
Charges for Services $ 1,415,830 $ 994,042 $ 1,048,445 $ 1,205,855 $ 4,664,172 Motor Pool Charges - 341,334 - - 341,334
Total Operating Revenues 1,415,830 1,335,376 1,048,445 1,205,855 5,005,506

OPERATING EXPENSES
General and Administrative 1,118,064 62,662 233,846 2,236,734 3,651,306 Vehicle and Equipment Operation - 977,462 - - 977,462
Depreciation 79,891 202,981 - - 282,872
Total Operating Expenses 1,197,955 1,243,105 233,846 2,236,734 4,911,640 OPERATING INCOME (LOSS) 92,271 217,875 814,599 (1,030,879) 93,866

NONOPERATING REVENUES (EXPENSES)
Interest Expense (4,198) - - - (4,198)
Nonoperating Revenues (Expenses) (4,198) - - - (4,198)
INCOME (LOSS) BEFORE TRANSFERS 92,271 213,677 814,599 (1,030,879) 89,668

TRANSFERS
Transfers In - - 73,000 - 73,000
Total Transfers - - 73,000 - 73,000
CHANGES IN NET POSITION 213,677 92,271 887,599 (1,030,879) 162,668 Total Net Position - Beginning of Year,
as Restated (379,264) 934,017 (2,149,685) (476,680) (2,071,612) TOTAL NET POSITION - END OF YEAR $ 1,026,288 (165,587) $ (1,262,086) $ (1,507,559) $ (1,908,944) $

CITY OF COVINA

COMBINING STATEMENT OF CASH FLOWS

INTERNAL SERVICES FUNDS
YEAR ENDED JUNE 30, 2021
(126)
Management
Information Central Workers’ General
Systems Equipment Compensation Liability Total

CASH FLOWS FROM OPERATING

ACTIVITIES
Receipts from User Departments $ 1,415,830 $ 1,364,550 $ 1,054,346 $ 1,214,190 $ 5,048,916 Payments to Suppliers of Goods or Services (545,466) (863,658) (756,279) (769,934) (2,935,337) Payments to Employees (510,192) (306,600) (318,149) (196,143) (1,331,084) Net Cash Provided (Used) by
Operating Activities 360,172 194,292 (20,082) 248,113 782,495

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Cash Received from Other Funds - - 73,000 - 73,000
Net Cash Provided by Noncapital
Financing Activities - - 73,000 - 73,000

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Interest Paid on Capital Lease (8,396) - - - (8,396)
Principal Paid on Capital Lease (244,087) - - - (244,087) Acquisition of Capital Assets - (75,033) - - (75,033)
Net Cash Used by Capital and
Related Financing Activities (252,483) (75,033) - - (327,516)

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS 119,259 107,689 52,918 248,113 527,979 Cash and Cash Equivalents - Beginning of Year 1,263,453 623,266 4,341,228 945,034 7,172,981

CASH AND CASH EQUIVALENTS -
END OF YEAR $ 730,955 $ 1,382,712 $ 4,394,146 $ 1,193,147 $ 7,700,960

CITY OF COVINA

COMBINING STATEMENT OF CASH FLOWS (CONTINUED)

INTERNAL SERVICES FUNDS
YEAR ENDED JUNE 30, 2021
(127)
Management
Information Central Workers’ General
Systems Equipment Compensation Liability Total

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED (USED) BY
OPERATING ACTIVITIES:

Operating Income (Loss) $ 92,271 217,875 $ 814,599 $ $ (1,030,879) $ 93,866 Adjustments to Reconcile Operating Income (Loss)
to Net Cash Provided (Used) by Operating Activities:

Depreciation and Amortization 79,891 202,981 - - 282,872 (Increase) Decrease in Operating Assets and
Deferred Outflows of Resources:

Accounts Receivable - 29,174 5,901 8,335 43,410
Prepaids and Deposits 3,060 138 (6,492) - (3,294)
Inventory - (391) - 184 (207)
Deferred Outflows of Resources -
OPEB Related (16,932) (13,143) (5,852) (3,454) (39,381) Deferred Outflows of Resources -
Pension Related 13,444 23,902 (11,519) 26,109 51,936
Increase (Decrease) in Operating Liabilities
and Deferred Inflows of Resources:

Accounts Payable and Accrued Liabilities (83) (19,639) 1,123 17,305 (1,294) Deposits Payable - - - (495) (495)
Compensated Absences Payable 14,258 (54,205) 3,813 3,524 (32,610) Net OPEB Liability 7,909 6,139 2,734 1,614 18,396
Net Pension Liability 37,422 (74,431) 137,155 (171,922) (71,776) Claims Payable - - (964,000) 1,399,000 435,000
Deferred Inflows of Resources -
OPEB Related 14,611 11,341 5,050 2,980 33,982
Deferred Inflows of Resources -
Pension Related (11,283) (9,845) (2,594) (4,188) (27,910) Total Adjustments 142,297 102,021 (834,681) 1,278,992 688,629 Net Cash Provided (Used) by
Operating Activities $ 360,172 $ 194,292 $ (20,082) $ 248,113 $ 782,495

CITY OF COVINA

CUSTODIAL FUNDS
YEAR ENDED JUNE 30, 2021
(128)
Custodial funds are used to account for assets held by the City as trustee or agent for individuals, private organizations, or other governmental units or funds.

Downtown District Fund accounts for funds collected and disbursed by the City on behalf of the Downtown District Association members.

Prospero Park District Fund accounts for funds collected and disbursed by the City on behalf of the Prospero Park District Association members.

CITY OF COVINA

COMBINING STATEMENT OF FIDUCIARY NET POSITION

CUSTODIAL FUNDS
JUNE 30, 2021
(129)
Total
Downtown Prospero Custodial
District Park District Funds
ASSETS
Cash and Investments 925 $ 125 $ 1,050 $
Accounts Receivable 529 250 779
Total Assets 1,454 $ 375 $ 1,829 $

LIABILITIES
Due to Property Owners 1,454 $ 375 $ 1,829 $

CITY OF COVINA

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

CUSTODIAL FUNDS
JUNE 30, 2021
(130)
Totals
Downtown Prospero Custodial
District Park District Funds

ADDITIONS
Business Licenses Collected from Property Owners 8,422 $ 6,025 $ 14,447 $ Total Additions 8,422 6,025 14,447

DEDUCTIONS
Distributions to Property Owners 8,422 6,025 14,447
Total Deductions 8,422 6,025 14,447

CHANGES IN NET POSITION - - -
Net Position - Beginning of the Year as Restated - - -
NET POSITION - END OF YEAR $ - - $ - $

STATISTICAL SECTION

THIS PAGE INTENTIONALLY LEFT BLANK

CITY OF COVINA

STATISTICAL SECTION
(131)
This part of the City of Covina’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.

FINANCIAL TRENDS
These schedules contain trend information to help the
reader understand how the City’s financial
performance and well-being have changed over time. 133

REVENUE CAPACITY
These schedules contain information to help the
reader assess the City’s significant local revenue
source, the property tax. 140

DEBT CAPACITY
These schedules contain information to help the
reader assess the affordability of the City’s current
levels of outstanding debt and the ability to issue
additional debt in the future. 146

DEMOGRAPHIC AND ECONOMIC INFORMATION
These schedules offer demographic and economic
indicators to help the reader understand the
environment within which the City’s financial activities take place. 152

OPERATING INFORMATION
These schedules contain service and infrastructure
data to help the reader understand how the information
in the City’s financial report relates to the services the City provides and the activities it performs. 153

DEBT CONTINUING DISCLOSURE
These schedules contain information that complies
with continuing disclosure requirements of each bond
issued. 158

(132)

THIS PAGE INTENTIONALLY LEFT BLANK

CITY OF COVINA

NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(133)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021Governmental activitiesNet investment in capital assets 78,351,025 $ 74,270,261 $ 72,284,235 $ 70,723,029 $ 70,757,663 $ 74,371,948 $ 74,766,840 $ 84,857,338 $ 84,273,491 $ 81,877,731 $ Restricted 10,950,627 15,229,058 21,146,284 18,702,053 19,641,871 26,984,607 25,867,749 17,053,339 14,469,628 15,410,155Unrestricted 11,892,631 11,385,702 8,634,314 (29,330,744) (35,598,486) (39,202,847) (43,430,116) (46,481,365) (44,202,396) (37,601,064) Total governmental activities net position 101,194,283 $ 100,885,021 $ 102,064,833 $ 60,094,338 $ 54,801,048 $ 62,153,708 $ 57,204,473 $ 55,429,312 $ 54,540,723 $ 59,686,822 $ Business-type activitiesNet investment in capital assets 13,160,600 $ 18,808,805 $ 13,256,130 $ 13,766,584 $ 13,901,014 $ 14,333,903 $ 17,635,065 $ 18,856,666 $ 26,398,843 $ 32,790,931 $ Restricted - - - - - 4,353,289 5,613,256 7,122,938 - -Unrestricted 14,357,963 11,741,520 22,391,275 20,749,710 24,142,448 24,413,236 20,585,317 18,672,662 17,719,110 14,407,201 Total business-type activities net position 27,518,563 $ 30,550,325 $ 35,647,405 $ 34,516,294 $ 38,043,462 $ 43,100,428 $ 43,833,638 $ 44,652,266 $ 44,117,953 $ 47,198,132 $ Total net positionNet investment in capital assets 91,511,625 $ 93,079,066 $ 85,540,365 $ 84,489,613 $ 84,658,677 $ 88,705,851 $ 92,401,905 $ 103,714,004 $ $ 110,672,334 $ 114,668,662 Restricted 10,950,627 15,229,058 21,146,284 18,702,053 19,641,871 31,337,896 31,481,005 24,176,277 14,469,628 15,410,155 Unrestricted 26,250,594 23,127,222 31,025,589 (8,581,034) (11,456,038) (14,789,611) (22,844,799) (27,808,703) (26,483,286) (23,193,863) Total net position $ 128,712,846 $ 131,435,346 $ 137,712,238 $ 94,610,632 $ 92,844,510 $ 105,254,136 $ 101,038,111 $ 100,081,578 $ 98,658,676 $ 106,884,954 Fiscal Year
($40,000,000)($20,000,000)
$0
$20,000,000$40,000,000$60,000,000$80,000,000
$100,000,000$120,000,000$140,000,000$160,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Total net position-invested in capital assets, net of related debtTotal net position-restrictedTotal net position-unrestricted

CITY OF COVINA, CALIFORNIA

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(134)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
ExpensesGovernmental activities: General government $ 1,154,723 $ 1,923,009 $ 879,859 $ 1,188,341 $ 4,618,977 $ 5,786,202 $ 1,370,482 $ 2,082,578 $ 3,356,218 $ 3,131,410 Public safety 22,538,712 24,363,654 25,353,602 25,102,323 25,297,988 26,080,895 30,549,274 29,863,536 33,529,788 34,239,989 Public works 7,645,492 6,246,958 7,349,352 8,136,978 6,934,750 6,548,405 6,792,606 7,468,025 8,539,877 8,476,656 Culture and recreation 4,099,860 4,322,897 4,769,656 4,782,738 3,552,984 3,451,383 5,027,721 4,434,960 4,630,583 4,393,945 Community development 903,125 1,738,855 1,305,545 829,728 1,553,499 1,135,194 2,246,788 1,738,982 2,382,311 2,481,925 Transit 1,498,359 1,393,213 1,255,368 1,289,230 1,017,689 1,260,117 1,212,960 1,176,235 2,068,390 2,646,439 Redevelopment and housing 4,076,392 1,792,779 433,609 537,470 217,808 349,820 1,042,797 492,737 598,363 912,707 Interest on long-term debt 427,087 49,654 21,131 - - - - 287,459 251,550 238,058 Total governmental activities expenses 42,343,750 41,831,019 41,368,122 41,866,808 43,193,695 44,612,016 48,242,628 47,544,512 55,357,080 56,521,129 Business-type activities: Water utility 8,156,273 9,276,555 9,757,890 8,776,576 8,369,874 8,056,727 12,815,344 10,289,222 10,318,472 10,893,841 Environmental protection 1,026,776 770,164 946,778 1,159,693 940,492 867,142 1,109,212 1,195,439 1,176,992 1,047,347 Sewer utility 916,194 1,272,822 1,564,254 1,729,052 1,575,182 1,429,207 1,757,186 2,444,970 2,829,014 2,485,405 Total business-type activities expenses 10,099,243 11,319,541 12,268,922 11,665,321 10,885,548 10,353,076 15,681,742 13,929,631 14,324,478 14,426,593 Total expenses $ 52,442,993 $ 53,150,560 $ 53,637,044 $ 53,532,129 $ 54,079,243 $ 54,965,092 $ 63,924,370 $ 61,474,143 $ 69,681,558 $ 70,947,722 Program revenuesGovernmental activities: Charges for services: General government $ 1,537,347 $ 356,673 $ 482,450 $ 435,274 $ 338,362 $ 290,160 $ 2,232,037 $ 2,192,160 $ 2,162,262 2,361,216 Public safety 1,552,076 1,957,506 2,506,468 1,712,553 1,490,083 1,443,134 1,769,892 1,727,746 1,521,571 1,655,557 Public works 764,276 556,466 579,193 1,510,331 623,693 796,475 733,029 802,080 684,035 754,691 Culture and recreation 776,590 798,562 1,184,544 807,829 794,192 793,114 785,814 834,854 507,771 306,697 Community development 820,232 1,167,001 1,245,885 495,395 1,138,415 1,266,266 1,968,358 1,771,843 1,349,738 1,845,242 Transit 287,568 328,136 316,429 297,094 315,887 242,912 214,650 226,255 180,644 107,574 Redevelopment and housing 389,969 28,710 973,329 60,961 320,620 302,665 263,574 228,506 881,603 1,124,210 Operating grants and contributions 4,827,008 5,597,878 5,131,366 8,232,955 5,216,063 10,563,152 7,540,661 7,962,987 8,081,089 9,809,684 Capital grants and contributions 1,154,676 611,661 1,483,056 1,595,869 2,428,605 8,209,341 2,579,102 4,308,857 245,420 1,087,845 Total governmental activities program revenues 12,109,742 11,402,593 13,902,720 15,148,261 12,665,920 23,907,219 18,087,117 20,055,288 15,614,133 19,052,716 (Continued)
Fiscal Year Page 170 of 208

CITY OF COVINA, CALIFORNIA

CHANGES IN NET POSITION (CONTINUED)

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(135)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021Business-type activities: Charges for services: Water utility 10,515,236 10,902,689 13,337,157 11,349,263 10,436,434 11,011,015 11,138,975 9,586,220 10,673,985 11,681,271 Environmental protection 1,227,298 925,221 1,317,849 1,240,317 1,159,700 1,313,194 1,170,122 1,190,124 1,003,527 1,144,576 Sewer utility 1,750,240 2,263,321 2,213,642 2,596,319 2,683,503 2,760,749 2,833,092 2,923,535 2,905,488 3,093,941 Operating grants and contributions - - 1,554 - - - - - - - Capital grants and contributions - - 366,180 - - - - - - - Total business-type activities program revenues 13,492,774 14,091,231 17,236,382 15,185,899 14,279,637 15,084,958 15,142,189 13,699,879 14,583,000 15,919,788 Total program revenues $ 25,602,516 $ 25,493,824 $ 31,139,102 $ 30,334,160 $ 26,945,557 $ 38,992,177 $ 33,229,306 $ 33,755,167 $ 30,197,133 $ 34,972,504 Net (expense) revenueGovernmental activities $ (30,234,008) $ (30,428,426) $ (27,465,402) $ (26,718,547) $ (30,527,775) $ (20,704,797) $ (30,155,511) $ (27,489,224) $ (39,742,947) $ (37,468,413) Business-type activities 3,393,531 2,771,690 4,967,460 3,520,578 3,394,089 4,731,882 (539,553) (229,752) 258,522 1,493,195 Total net expense $ (26,840,477) $ (27,656,736) $ (22,497,942) $ (23,197,969) $ (27,133,686) $ (15,972,915) $ (30,695,064) $ (27,718,976) $ (39,484,425) $ (35,975,218) General revenues Governmental activities: Property taxes $ 13,383,113 $ 13,323,781 $ 11,725,280 $ 12,913,803 $ 12,564,219 $ 11,642,704 $ 12,575,318 $ 13,123,606 $ 13,812,070 $ 14,862,914 Sales taxes 5,323,574 5,835,052 5,643,574 6,569,382 7,929,069 9,164,440 8,950,753 9,315,358 9,296,400 10,793,459 Transaction and use tax - - - - - - 1,438,519 - 6,579,486 8,098,540 Transient occupancy taxes 316,609 395,589 349,310 99,716 482,727 327,570 388,491 240,946 130,831 3,661 Property transfer taxes 124,226 132,670 157,945 159,795 223,766 200,253 236,899 217,332 212,485 216,776 Business license taxes 373,299 259,692 415,362 326,818 328,716 337,626 348,793 372,756 347,110 357,655 Utility user taxes 4,553,173 5,065,228 5,055,632 5,033,846 4,632,448 4,689,894 4,573,428 4,590,983 4,523,187 4,847,226 Franchise taxes 1,314,343 1,465,788 1,480,237 1,549,731 1,447,780 1,449,399 1,594,522 1,625,802 1,910,641 2,219,586 Intergovernmental 24,598 - - - - - - - -
Investment earnings 250,604 337,358 473,543 641,993 193,209 226,671 144,176 883,542 620,835 (257,680) Transfers in/out 6,653 26,880 (33,927) - - 18,900 - - - 22,340 Gain on sale of land held for resale - - - - - - - - -
Gain on sale of capital assets 10,105 6,614 - - 32,551 - - 15,129 54,268 Miscellaneous - - - - - - - 12,562 49,645 455,723
Extraordinary loss (11,674,077) - - - - - - - - - Total governmental activities 14,006,220 26,848,652 25,266,956 27,295,084 27,834,485 28,057,457 28,812,380 31,836,535 37,536,958 41,620,200 Business-type activities: Investment earnings 70,596 60,157 17,894 19,330 111,555 206,823 366,249 594,051 524,565 236,885 Investment earnings - CIC 1,333,565 226,795 809,727 2,109 21,524 137,161 906,514 454,329 1,372,439 - Miscellaneous - - - - - - - - - -
Transfers in/out (6,653) (26,880) 33,927 - - (18,900) - - - (22,340) Total general revenues $ 15,403,728 $ 27,108,724 $ 26,128,504 $ 27,316,523 $ 27,967,564 $ 28,382,541 $ 30,085,143 $ 32,884,915 $ 38,061,523 $ 43,207,184 (Continued)
Fiscal Year

CITY OF COVINA, CALIFORNIA

CHANGES IN NET POSITION (CONTINUED)

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(136)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021Change in net positionGovernmental activities (16,227,788) $ (3,579,774) $ (2,198,446) $ 576,537 $ (2,693,290) $ 7,352,660 $ (1,343,131) $ 4,347,311 $ (2,205,989) $ 4,151,787 $ Business-type activities 4,791,039 3,031,762 5,829,008 3,542,017 3,527,168 5,056,966 733,210 818,628 783,087 3,080,179 Total changes in net position (11,436,749) $ (548,012) $ 3,630,562 $ 4,118,554 $ 833,878 $ 12,409,626 $ (609,921) $ 5,165,939 $ (1,422,902) $ 7,231,966 $ Fiscal Year
($20,000,000)($15,000,000)($10,000,000)
($5,000,000)
$0
$5,000,000
$10,000,000$15,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Change in net position-governmental activities Change in net position-business-type activities

CITY OF COVINA, CALIFORNIA

FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(137)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
General fundReservedUnreservedNonspendable $ 621,981 $ 28,941 $ 28,094 $ 3,354,570 $ 753,534 $ 3,247,152 $ 3,116,097 $ 2,620,620 $ 2,621,554 $ 1,008,903 Restricted 20,259 24,564 7,436,731 21,359 347,012 395,420 448,927 385,692 428,079 387,764 Committed 234,540 533,004 21,359 6,699,720 6,483,613 2,656,872 3,708,388 6,981,901 8,029,233 8,508,328 Assigned 473,342 478,106 1,680,892 979,197 442,472 - 1,561,848 42,726 25,940 17,166 Unassigned 9,187,601 10,580,310 - (675,402) - - - 3,167,653 - 10,878,058 Total general fund $ 10,537,723 $ 11,644,925 $ 9,167,076 $ 11,054,846 $ 6,908,757 $ 6,741,916 $ 8,835,260 $ 10,030,939 $ 14,272,459 $ 20,800,219 All other governmental fundsReservedUnreserved, reported in: Special revenue funds Capital projects fundsNonspendable - - - - - - - $ 5,631 $ 1,159 $ 22,553 Restricted 10,103,939 7,070,982 8,879,178 8,945,660 10,265,504 18,465,625 24,623,938 20,506,425 17,912,873 14,909,282 Assigned 856,857 953,958 1,497,633 1,338,429 877,646 1,270,910 491,368 111,473 0 100,116 Unassigned (259,217) (353,128) (21,099) (58,040) (46,555) (27,396) (53,943) (1,685,799) (832,212) (332,512) Total all other governmental funds 10,701,579 $ $ 7,671,812 $ 10,355,712 $ 10,226,049 $ 11,096,595 $ 19,709,139 $ 25,061,363 $ 18,937,730 $ 17,081,820 $ 14,699,439 $0
$10,000,000$20,000,000$30,000,000$40,000,000$50,000,000$60,000,000$70,000,000$80,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Fund balances-general fund Fund balances-all other governmental funds

CITY OF COVINA, CALIFORNIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(138)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
RevenuesTaxes $ 25,706,551 $ 26,934,344 $ 24,578,908 $ 26,901,523 $ 27,608,725 $ 27,811,886 $ 28,668,204 $ 30,925,091 $ 36,812,970 $ 41,399,927 Licenses and permits 609,209 878,549 756,173 965,527 888,120 1,128,331 1,698,138 1,307,877 999,449 1,603,293 Intergovernmental 6,006,293 5,178,331 7,338,277 6,062,377 7,850,431 12,122,236 7,968,101 9,388,149 8,487,182 10,166,315 Charges for services 3,181,384 2,658,584 2,748,519 2,850,307 2,746,174 2,484,969 4,713,987 5,000,622 4,011,688 4,196,257Fines and forfeits 824,561 871,237 828,444 559,409 862,009 930,478 907,304 926,644 907,080 890,254 Special assessments 674,336 645,752 725,365 944,194 524,949 590,948 634,282 533,047 1,414,617 1,469,594 Investment earnings 243,762 3,304 186,627 206,047 193,209 226,671 380,716 1,281,892 1,430,498 (59,645) Gain on land held for resale - - - - - - - - - -
Miscellaneous 714,743 296,007 1,369,723 3,766,447 240,998 550,247 723,058 570,700 738,688 825,456 Total revenues 37,960,839 37,466,108 38,532,036 42,255,831 40,914,615 45,845,766 45,693,790 49,934,022 54,802,172 60,491,451 ExpendituresGeneral government 1,819,595 274,806 503,430 232,379 3,928,177 3,476,163 2,235,447 1,790,386 2,593,801 2,561,757 Public safety 22,267,322 23,842,820 24,415,716 24,617,224 23,721,228 23,283,514 26,571,782 28,302,062 29,372,913 32,413,668 Public works 2,783,422 2,448,294 3,183,073 4,377,357 3,109,378 3,762,770 4,753,148 4,091,454 4,474,244 6,962,063 Culture and recreation 3,826,564 4,262,425 4,546,531 4,602,280 3,245,947 3,254,141 3,923,981 4,282,219 3,926,265 3,456,912Community development 890,511 1,762,768 1,289,508 832,898 1,543,411 1,202,281 1,890,189 1,852,180 2,247,775 2,277,834 Transit 1,240,701 1,125,086 980,911 1,020,243 746,109 957,374 764,864 887,211 1,734,472 2,277,196 Redevelopment and housing 3,880,732 491,540 466,232 490,745 265,742 287,877 1,005,353 517,758 567,340 890,178 Capital outlay 2,744,828 890,079 2,823,296 3,419,189 5,030,166 1,175,943 2,617,687 15,518,582 6,985,453 4,894,860 Debt service:

Principal 3,017,434 553,477 579,404 - - 210,000 - 300,000 305,000 310,000 Interest and fiscal charges 685,036 48,115 23,501 - - 155,078 - 233,481 252,136 250,944 Bond issuance costs - - - - - - 45,544 - -
Payment to refunded
bond account - - - - - - - - - -
Total expenditures 43,156,145 35,699,410 38,811,602 39,592,315 41,590,158 37,400,063 44,127,529 57,820,877 52,459,399 56,295,412 Excess of revenues over (under) expenditures (5,195,306) 1,766,698 (279,566) 2,663,516 (675,543) 8,445,703 1,566,261 (7,886,855) 2,342,773 4,196,039 (Continued)

CITY OF COVINA, CALIFORNIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS (CONTINUED)

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(139)
Other financing sources (uses) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021Transfers in 4,134,433 $ 544,408 $ 977,149 $ 2,161,548 $ 2,317,808 $ 1,373,629 $ 1,186,303 $ 2,422,806 $ 1,195,374 $ 625,625 $ Transfers out (3,949,780) (517,528) (1,202,753) (2,415,967) (2,317,808) (1,373,629) (1,186,303) (3,861,325) (1,195,374) (676,285) Capital leases - - - - - - - - -
Loan Proceeds - - - - - - - - -
Tax allocation bonds issued - - - - - - - - -
Proceeds from debt issuance - - - - - 5,625,000 - 2,500,000 - Premium on debt issuance - - - - - 254,307 - - -
Payment to refunded bond account - - - - - - - - -
Gain (loss) on sale and disposal - 720,376 - - - - - 42,837 - of capital assets - - - - - - - - - -
Total other financing sources (uses 184,653 26,880 494,772 (254,419) - 5,879,307 - 1,061,481 42,837 (50,660) Extraordinary loss from dissolution of Redevelopment Agency (32,576,216) - - - - - - - - - Net changes in fund balances (37,586,869) $ 1,793,578 $ $ 215,206 $ 2,409,097 $ (675,543) $ 8,445,703 $ 7,445,568 $ (6,825,374) $ 2,385,610 $ 4,145,379 Debt service as a percentage of noncapital expenditures 9.2% 1.7% 1.7% 0.0% 0.0% 0.0% 0.9% 1.4% 1.2% 1.1%

00.050.10.150.20.250.30.350.4
-40000000-30000000-20000000-10000000
0 1000000020000000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Net Changes in Fund Balances Debt Service as a Percentage to Noncapital Expenditures

CITY OF COVINA, CALIFORNIA

GENERAL GOVERNMENTAL TAX REVENUES BY SOURCE

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(140)
Fiscal Transient Property Business Utility Franchise
Year Property Taxes (1) Sales Taxes Occupancy Taxes Transfer Taxes License Taxes Users Taxes Taxes Total 2012 13,701,328 5,323,574 316,609 124,226 373,299 4,553,173 1,314,343 25,706,552 2013 13,779,975 5,835,052 394,909 132,670 260,722 5,065,228 1,465,788 26,934,344 2014 11,725,280 5,643,574 100,878 157,945 415,362 5,055,632 1,480,237 24,578,908 2015 12,913,803 6,569,382 348,148 159,795 326,818 5,033,846 1,549,731 26,901,523 2016 12,564,219 7,929,069 482,727 223,766 328,716 4,632,448 1,447,780 27,608,725 2017 11,642,704 9,164,440 327,570 200,253 337,626 4,689,894 1,449,399 27,811,886 2018 12,575,318 8,950,753 388,491 236,899 348,793 4,573,428 1,594,522 28,668,204 2019 13,123,395 10,753,877 240,946 217,332 372,756 4,590,983 1,625,802 30,925,091 2020 13,812,820 15,875,886 130,831 212,485 347,120 4,523,187 1,910,641 36,812,970 2021 14,862,914 18,891,999 3,661 216,776 357,765 4,847,226 2,219,586 41,399,927 (1) Includes both City property tax and Redevelopment Agency tax allocations up to 2012. Property tax in-lieu motor vehicle licenses are not included in amounts prior to fiscal year 2006. $0
$5,000,000
$10,000,000$15,000,000$20,000,000$25,000,000$30,000,000$35,000,000$40,000,000$45,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Property Taxes Sales Taxes Transient Occupancy Taxes Property Transfer Taxes Business License Taxes Utility Users Taxes Franchise Taxes

CITY OF COVINA, CALIFORNIA

ASSESSED VALUE OF TAXABLE PROPERTY

LAST TEN FISCAL YEARS
(141)
Total
Fiscal Effective
Year Secured Nonunitary Unsecured Total Rate (2)
2012 3,998,495,677 401,800 141,788,741 4,140,686,218 1.3968% 2013 4,019,604,449 401,800 135,484,540 4,155,490,789 1.4036% 2014 4,168,222,632 401,800 129,212,504 4,297,836,936 1.4047% 2015 4,391,097,348 401,800 136,165,789 4,527,664,937 1.4125% 2016 4,622,530,801 401,800 136,586,370 4,759,518,971 1.4548% 2017 4,833,140,987 656,500 129,151,190 4,962,948,677 1.4552% 2018 5,126,757,001 656,500 125,505,161 5,252,918,662 1.4801% 2019 5,368,832,086 53,800 130,846,429 5,499,732,315 1.4645% 2020 5,681,002,424 53,800 132,250,317 5,813,306,541 1.4974% 2021 5,986,855,692 9,148 138,241,671 6,125,106,511 1.4727% (1) Net of exemptions
Source: Los Angeles County/Hdl Companies
Assessed Value (1)
(2) Because of California's complicated taxing structure where different values are taxed at different rates due to Proposition 13 and Redevelopment dissolution statutes, we have used an effective rate. The rate has been calculated by dividing total revenue for the government preparing the statistical section by the total revenue base. $0
$500,000,000
$1,000,000,000
$1,500,000,000
$2,000,000,000
$2,500,000,000
$3,000,000,000
$3,500,000,000
$4,000,000,000
$4,500,000,000
$5,000,000,000
$5,500,000,000
$6,000,000,000
$6,500,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Secured assessed value Nonunitary assessed value Unsecured assessed value

CITY OF COVINA, CALIFORNIA

ASSESSED VALUE OF TAXABLE PROPERTY BY USE

LAST TEN FISCAL YEARS
(142)
Total
Fiscal Effective
Year Residential Commercial Industrial Other Total Rate (2) 2012 2,890,966,936 778,029,259 211,825,282 259,864,741 4,140,686,218 1.3968% 2013 2,930,723,686 780,928,877 217,974,525 225,863,701 4,155,490,789 1.4036% 2014 3,051,809,271 794,611,256 228,672,928 222,743,481 4,297,836,936 1.4047% 2015 3,259,575,794 813,796,268 223,545,046 230,747,829 4,527,664,937 1.4125% 2016 3,429,044,663 855,846,637 228,745,403 245,882,268 4,759,518,971 1.4548% 2017 3,577,650,675 901,743,008 232,619,329 250,935,665 4,962,948,677 1.4552% 2018 3,790,868,304 923,889,405 237,982,559 300,178,394 5,252,918,662 1.4801% 2019 3,999,408,804 943,988,485 248,088,436 308,246,590 5,499,732,315 1.4645% 2020 4,236,209,336 995,891,012 261,497,564 319,708,629 5,813,306,541 1.4974% 2021 4,477,167,443 1,041,244,830 288,116,648 318,577,590 6,125,106,511 1.4727% (1) Net of exemptions
Source: Los Angeles County/Hdl Companies
Assessed Value (1)
(2) Because of California's complicated taxing structure where different values are taxed at different rates due to Proposition 13 and Redevelopment dissolution statutes, we have used an effective rate. The rate has been calculated by dividing total revenue for the government preparing the statistical section by the total revenue base. $0
$500,000,000
$1,000,000,000
$1,500,000,000
$2,000,000,000
$2,500,000,000
$3,000,000,000
$3,500,000,000
$4,000,000,000
$4,500,000,000
$5,000,000,000
$5,500,000,000
$6,000,000,000
$6,500,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Residential Commercial Industrial Other

CITY OF COVINA, CALIFORNIA
PROPERTY TAX RATES (1)

DIRECT AND OVERLAPPING GOVERNMENTS

LAST TEN FISCAL YEARS
(143)
Community Vehicle Total
Fiscal Basic Flood School College Water Parking Effective Year Levy (2) General Control Total District (3) District (4) District District Rate (5) 2012 1.0000 0.0000 0.0000 0.0000 0.2547 0.0509 0.0037 0.0875 1.3968 2013 1.0000 0.0000 0.0000 0.0000 0.2577 0.0549 0.0035 0.0875 1.4036 2014 1.0000 0.0000 0.0000 0.0000 0.2713 0.0425 0.0035 0.0875 1.4047 2015 1.0000 0.0000 0.0000 0.0000 0.2770 0.0446 0.0035 0.0875 1.4125 2016 1.0000 0.0000 0.0000 0.0000 0.3258 0.0380 0.0035 0.0875 1.4548 2017 1.0000 0.0000 0.0000 0.0000 0.3162 0.0481 0.0035 0.0875 1.4553 2018 1.0000 0.0000 0.0000 0.0000 0.3431 0.0460 0.0035 0.0875 1.4801 2019 1.0000 0.0000 0.0000 0.0000 0.3267 0.0467 0.0035 0.0875 1.4645 2020 1.0000 0.0000 0.0000 0.0000 0.3368 0.0695 0.0035 0.0875 1.4974 2021 1.0000 0.0000 0.0000 0.0000 0.3156 0.0662 0.0035 0.0875 1.4727 (1) Per $100 of assessed value
Revenue Augmentation Fund ($0.242) and other agencies ($0.082). (3) Azusa Unified School District, Charter Oak Unified School District and Covina Valley Unified School District . (4) Citrus Community College District and Mt. San Antonio Community College District .

Source: Los Angeles County/Hdl Companies .
(5) Because of California's complicated taxing structure where different values are taxed at different rates due to Proposition 13 and Redevelopment dissolution statutes, we have used an effective rate. The rate has been calculated by dividing total revenue for the government preparing the statistical section by the total revenue base.

County
(2) Basic levy for City ($0.154), County ($0.338), Covina Valley Unified School District ($0.184), Educational . 0 0.1

0.2 0.3

0.4 0.5

0.6 0.7

0.8 0.9
1 1.1

1.2 1.3

1.4 1.5
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Basic Levy County School District Mt. San Antonio Water District Vehicle Parking Dist

CITY OF COVINA, CALIFORNIA

PRINCIPAL PROPERTY OWNERS)

LAST TEN FISCAL YEARS
(144)
Percentage of Percentage of
Taxable Total Taxable Taxable Total Taxable
Primary Assessed Assessed Assessed Assessed
Taxpayer Use Value Rank Value (1) Value Rank Value (1)
Ikea Property Inc Commercial 71,301,987 $ 1 1.16% 69,799,712 $ 1.20% 1 Vista Pointe Grand Apartments LLC Residential 62,749,100 1.02% 48,108,114 2 0.83% 5 KIR Covina Limited Partnership Commercial 56,431,628 0.92% 55,325,137 3 0.95% 2 Covina Grand Apartments LLC Residential 54,331,106 0.89% 53,266,717 4 0.92% 3 Emanate Health Institutional 51,471,558 0.84% 5
UIMC Covina LLC Commercial 38,251,864 0.62% 37,501,832 6 0.65% 6 FNL of Covina Partners LLC Commercial 33,903,709 0.55% 33,238,937 7 0.57% 7 LVGEM Hotel Corporation Commercial 32,653,963 0.53% 32,439,795 8 0.56% 8 CCP Covina 4003 LP Institutional 29,201,258 0.48% 28,628,685 9 10 0.49% Spectrum Pacific West LLC Commercial 28,800,179 10 0.47% Citrus Valley Health partners Inc Institutional 0.00% 52,157,600 0.90% 4 Time Warner Inc Commercial 0.00% 28,869,844 0.50% 9

0.00%
Total $ 459,096,352 7.48% 439,336,373 $ 7.57%
(1) Total assessed valuation of taxable property exclusive of exemptions.

Source: Los Angeles County/Hdl Companies
2021 2020
Principal Property Owners
0 50000000
100000000
150000000
200000000
250000000
300000000
2021 2020
Institutional Commercial Industrial Residential

CITY OF COVINA, CALIFORNIA
PROPERTY TAX LEVIES AND COLLECTIONS (1)

LAST TEN FISCAL YEARS
(145)
Percent of
Percent of Total Tax
Fiscal Total Tax Current Tax Current Taxes Delinquent Tax Total Tax Collections to Year Levy (2) Collections Collected Collections Collections Total Tax Levy 2012 4,905,372 4,901,258 99.9% 6,561 4,907,819 100.0%
2013 5,152,608 4,965,009 96.4% 6,505 4,971,514 96.5%
2014 5,195,545 5,095,292 98.1% 5,745 5,101,037 98.2%
2015 5,276,198 5,403,432 102.4% 6,191 5,409,623 102.5%
2016 5,553,269 5,809,940 104.6% (9,333) 5,800,607 104.5% 2017 5,815,150 5,996,355 103.1% 11,769 6,008,124 103.3% 2018 6,154,437 6,485,903 105.4% 98,063 6,583,966 107.0% 2019 6,483,113 6,548,523 101.0% 87,221 6,635,744 102.4% 2020 6,795,929 6,868,907 101.1% 70,619 6,939,526 102.1% 2021 7,277,691 7,335,258 100.8% 125,446 7,460,704 102.5% (1) Includes only City general property taxes of the General Fund and Municipal Parking District Special Revenue Fund (2) Includes secured and unsecured property tax levies exclusive of homeowner exemption, supplemental roll and in-lieu motor vehicle licenses.

Source: Los Angeles County.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Total Tax Collections Current Tax Collections Total Tax Levy

CITY OF COVINA, CALIFORNIA

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
(146)
Percentage of Percentage of
Fiscal Tax Allocation Certificates of Revenue Capital Section 108 Installment Revenue Capital Personal Debt Year Bonds (2) Participation Bonds Notes Leases Loan Agreement Bonds Leases Total Income (1) Per Capita (1) 2012 - 993,608 - 212,881 - - 30,167,457 - 4,665,191 36,039,137 3.26% 0.13% 2013 - 506,804 - 109,404 - - 28,556,637 - 4,355,402 33,528,247 3.70% 0.14% 2014 - - - - - - 28,342,757 - 4,033,567 32,376,324 3.88% 0.15%2015 - - - - - - 27,419,747 - 3,764,539 31,184,286 4.00% 0.16%2016 - - - - - - 26,466,734 - 3,482,249 29,948,983 4.14% 0.16%2017 - - - - - - 25,483,722 - 3,186,043 28,669,765 4.38% 0.17%2018 5,657,747 - - 496,571 - - 24,465,710 - 2,875,237 33,495,265 3.77% 0.15% 2019 5,471,187 - - 496,571 - - 2,375,000 23,407,697 2,549,111 34,299,566 3.88% 0.14%2020 5,279,627 - - 244,087 - - 2,250,000 21,443,255 2,206,909 31,423,878 4.36% 0.16% 2021 5,083,068 - - - 2,125,000 - 18,290,271 8,210,000 33,708,339 - 4.23% 0.14% Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See Demographic Statistics on page 152.(2) Due to the dissolution of the Covina Redevelopment Agency, the debt related to tax allocation bonds is no longer reported in this table.

Outstanding Debt by Type-Last Ten Fiscal Years
Business
Governmental Activities Activities
$0
$5,000,000
$10,000,000$15,000,000$20,000,000$25,000,000$30,000,000$35,000,000$40,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Tax Allocation Bonds Revenue Bonds Notes Capital Leases Certificates of Participation Section 108 Loan Installment Agreement

CITY OF COVINA, CALIFORNIA

RATIOS OF NET GENERAL BONDED DEBT OUTSTANDING

LAST TEN FISCAL YEARS
(147)
Percentage of
Taxable
Less Amounts Assessed
Fiscal Tax Allocation Available in Debt Valuation (1)
Year Bonds Service Fund Total of Property Per Capita (2) 2012 - - - 0.00% 0.00%
2013 - - - 0.00% 0.00%
2014 - - - 0.00% 0.00%
2015 - - - 0.00% 0.00%
2016 - - - 0.00% 0.00%
2017 - - - 0.00% 0.00%
2018 - - - 0.00% 0.00%
2019 - - - 0.00% 0.00%
2020 - - - 0.00% 0.00%
2021 - - - 0.00% 0.00%
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See Assessed Value of Taxable Property-Last Ten Fiscal Years on page 141. (2) See Demographic Statistics on page 152.
(3) Due to the dissolution of the Covina Redevelopment Agency, Tax Allocation Bonded Debt is no longer reported on this schedule.
0 0.002

0.004

0.006

0.008

0.01 0.012

0.014
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Percentage of Taxable Assessed Valuation of Property Per Capita

CITY OF COVINA, CALIFORNIA

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES BONDED DEBT AS OF JUNE 30, 2021
(148)
Net General
Activities Bonded Percentage Amount
and Capital Lease Applicable to Applicable to
Jurisdiction Debt Outstanding City of Covina(2) City of Covina Direct-City of Covina (1) $ 100.000% - - $
Overlapping:

Water District:

Metropolitan Water District 13,101,783 0.385% 50,386
College:

Citrus CCD DS Refunding Bond Series 2013 7,980,302 0.338% 26,984 Citrus CCD DS 2004 Series 2014D 1,414,253 0.338% 4,782
Citrus CCD DS 2004, 2015 Series E 6,055,000 0.338% 20,474 Citrus CCD DS Ref Bonds 2015 Series A 80,055,000 0.338% 270,692 Mt. San Antonio CCD DS 2008 Series 13A 161,337,332 5.966% 9,625,262 Mt. San Antonio CCD DS 2008 Series 2013B 2,610,000 5.966% 155,711 Mt. San Antonio CCD DS 2013 Series A 18,045,000 5.966% 1,076,551 Mt. San Antonio CCD DS 2013 Series B 21,260,000 5.966% 1,268,355 Mt. San Antonio CCD DS 2008 Series 2015C 7,315,000 5.966% 436,407 Mt. San Antonio CCD DS 2015 Ref Bonds 16,415,000 5.966% 979,306 Mt. San Antonio CCD DS 2018 Series 2019A 288,690,000 5.966% 17,223,024 Mt. San Antonio CCD DS 20 Ref Ser A 180,433,674 5.966% 10,764,535 School District:

Azusa Unified 2002 Series 2007 28,386,899 1.388% 394,068 Azusa Unified Refund Bond 2002 Series 2011 10,105,000 1.388% 140,278 Azusa Unified 2014 Series A 24,135,000 1.388% 335,043
Azusa Unified Refund Bond 2016 20,780,000 1.388% 288,469 Azusa Unified 2014 Series B 500,000 1.388% 6,941
Azusa Unified 2014 Series C 22,450,000 1.388% 311,652
Azusa Unified Ref BDS Ser 2019 22,115,000 1.388% 307,001 Charter Oak Unified 2012 Series A 24,840,000 38.487% 9,560,195 Charter Oak Unified 2015 Ref Bonds 8,175,000 38.487% 3,146,320 Charter Oak Unified 2012 Series B 8,225,000 38.487% 3,165,564 Charter Oak Unified Ref 2017 2,495,000 38.487% 960,253
Charter Oak Unified 2012 Ser C 10,000,000 38.487% 3,848,710 Covina Valley Unified 2001 Series B 8,328,416 42.518% 3,541,089 Covina Valley Unified 2001 Refund 2010 Ser A 1,025,000 42.518% 435,811 Covina Valley Unified 2012 Series A 4,815,000 42.518% 2,047,249 Covina Valley Unified 2013 Ref Bonds 10,560,000 42.518% 4,489,917 Covina Valley Unified 2012 Series B 36,145,000 42.518% 15,368,187 Covina Valley Unified 2012 Series C 12,000,000 42.518% 5,102,178 Covina Valley Unified 2012 Series C 2,650,000 42.518% 1,126,731 Covina Valley Unified 2016 Ref Bonds 15,900,000 42.518% 6,760,386 Covina Valley Unified 2012 Series D 28,515,000 42.518% 12,124,052 Covina Valley Unified 2012 Series E 14,000,000 42.518% 5,952,542 Covina Valley Unified 2019 Ref BDS 57,545,000 42.518% 24,467,072 Subtotal overlapping debt 145,782,177
Total direct and overlapping debt $ 145,782,177
Amount Applicable to City of Covina
Source: Los Angeles County/Hdl Companies
(1) Includes governmental activities debt reported in the Ratios of Outstanding Debt by Type on page 143. (2) The percentage of overlapping debt applicable is estimated by using taxable assessed values. Applicable percentages were estimated by determining the portio of another governmental unit's taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value. 0 0.287086418

0.712567957

0.000345625
School District
Water District
College
Direct-City of
Covina

CITY OF COVINA, CALIFORNIA

LEGAL DEBT MARGIN INFORMATION

LAST TEN FISCAL YEARS
(149)
Total Debt Limitation- Total Debt
Fiscal Assessed Add Assessed 15% of Total Applicable Legal Year Value Exemptions Value Assessed Value to Limitation Debt Margin 2012 4,140,686,218 127,379,664 4,268,065,882 640,209,882 - 640,209,882 2013 4,155,490,789 166,019,257 4,321,510,046 648,226,507 - 648,226,507 2014 4,297,836,936 171,312,269 4,469,149,205 670,372,381 - 670,372,381 2015 4,527,664,937 180,062,301 4,707,727,238 706,159,086 - 706,159,086 2016 4,759,518,971 183,697,385 4,943,216,356 741,482,453 - 741,482,453 2017 4,962,948,677 196,055,673 5,159,004,350 773,850,653 - 773,850,653 2018 5,252,918,662 91,194,219 5,344,112,881 801,616,932 - 801,616,932 2019 5,499,732,315 184,378,433 5,684,110,748 852,616,612 - 852,616,612 2020 5,813,838,744 149,727,735 5,963,566,479 894,534,972 - 894,534,972 2021 6,125,106,511 231,099,414 6,356,205,925 953,430,889 - 953,430,889 Assessed Valuations Legal Debt Margin
0 200000000
400000000
600000000
800000000
1E+09

1.2E+09
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Legal debt margin Debt limitation

CITY OF COVINA, CALIFORNIA

PLEDGED-REVENUE BOND COVERAGE

WATER UTILITY FUND INSTALLMENT AGREEMENT AND REVENUE BONDS

LAST TEN FISCAL YEARS
(150)
Net Revenue
Fiscal Gross Operating Available for
Year Revenues (1) Expenses (2) Debt Service Principal Interest Total Coverage 2012 10,545,532 6,387,102 4,158,430 748,263 425,000 1,173,263 3.54 2013 10,933,333 8,501,999 2,431,334 740,263 250,000 990,263 2.46 2014 13,339,122 8,771,194 4,567,928 731,412 255,000 986,412 4.63 2015 11,350,293 6,924,720 4,425,573 265,000 710,708 975,708 4.54 2016 10,506,025 6,394,614 4,111,411 280,000 710,113 990,113 4.15 2017 11,148,725 7,238,966 3,909,759 290,000 698,713 988,713 3.95 2018 11,350,497 8,484,444 2,866,053 300,000 685,413 985,413 2.91 2019 9,876,708 8,319,258 1,557,450 315,000 671,613 986,613 1.58 2020 10,889,143 8,141,622 2,747,521 330,000 658,713 988,713 2.78 2021 11,805,889 8,774,975 3,030,914 933,307 569,062 1,502,369 2.02 (1) Total revenues (including investment earnings) excluding joint venture investment income and gain on sale of capital assets.
(2) Total operating expenses exclusive of depreciation.

Debt Service Requirements
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Net Revenue Available for Debt Service Total Debt Service Requirements

CITY OF COVINA, CALIFORNIA

PLEDGED-REVENUE BOND COVERAGE

SEWER FUND REVENUE BONDS

LAST TEN FISCAL YEARS
(151)
Net Revenue
Fiscal Gross Operating Available for
Year Revenues (1) Expenses (2) Debt Service Principal Interest Total Coverage 2012 1,788,503 164,835 1,623,668 250,000 682,806 932,806 1.74 2013 2,285,996 522,657 1,763,339 625,000 671,867 1,296,867 1.36 2014 2,229,571 784,732 1,444,839 640,000 656,056 1,296,056 1.11 2015 2,614,619 919,254 1,695,365 660,000 642,063 1,302,063 1.30 2016 2,720,240 785,109 1,935,131 675,000 619,781 1,294,781 1.49 2017 2,818,015 661,138 2,156,877 695,000 598,363 1,293,363 1.67 2018 2,967,675 1,013,663 1,954,012 720,000 574,469 1,294,469 1.51 2019 3,193,723 1,721,983 1,471,740 745,000 547,900 1,292,900 1.14 2020 3,166,964 2,367,418 799,546 895,000 397,205 1,292,205 0.62 2021 3,186,247 1,848,785 1,337,462 825,000 202,631 1,027,631 1.30 (1) Total revenues (including investment earnings) excluding gain on sale of capital assets. (2) Total operating expenses exclusive of depreciation.

Debt Service Requirements
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
$2,200,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Net Revenue Available for Debt Service Total Debt Service Requirements

CITY OF COVINA, CALIFORNIA

DEMOGRAPHIC AND ECONOMIC STATISTICS
(152)
K-12 School
Year Population (1) Enrollment (2)
2012 48,038 19,659
2013 48,357 18,524
2014 48,619 17,864
2015 48,640 17,432
2016 49,291 16,860
2017 49,011 16,806
2018 49,006 16,627
2019 48,876 16,294
2020 48,846 16,200
2021 48,833 15,854
Personal Per Capita
Income(3) Personal
Year ($ Thousand) Income(3)
2012 1,174,673 24,453
2013 1,241,808 25,680
2014 1,256,801 25,850
2015 1,248,346 25,665
2016 1,240,869 25,174
2017 1,256,462 25,636
2018 1,262,424 25,760
2019 1,330,564 27,223
2020 1,368,680 28,020
2021 1,426,212 29,205
Unemployment
Year Rate (4)
2012 7.3%
2013 7.2%
2014 6.1%
2015 6.8%
2016 8.0%
2017 6.3%
2018 5.1%
2019 4.9%
2020 4.7%
2021 13.3%

(1) State Department of Finance.
(2) State Department of Education-Covina Valley and Charter Oak Unified School Districts. (3) HdL, Coren & Cone.
(4) State Employment Development Department.

Last Ten Fiscal Years
Last Ten Fiscal Years
Last Ten Fiscal Years
0 10000
20000
30000
40000
50000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Population K-12 School Enrollment
$22,000
$23,000
$24,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
($ Million)
Personal Income Per Capita Personal Income

3.0%

5.0%

7.0%

9.0%

11.0%

13.0%

15.0%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

CITY OF COVINA, CALIFORNIA

PRINCIPAL EMPLOYERS
AS OF JUNE 30, 2021
(153)
Employer Employees Rank
Percentage
of Total City
Employment Employees Rank
Percentage
of Total City
Employment
Covina Valley Unified School District 1,365 1 8.90% 1,530 9.57% 1 Citrus Valley Health Partners-Intercommunity 2 5.41% 1,002 829 6.26% 2 Charter Oak Unified School District 3 630 4.11% 578 3 3.61% Charter Homehealth 4 535 3.49% 353 4 2.21%
Ikea U.S. West, Inc. 5 325 2.12% 325 5 2.03%
Wal-Mart 265 6 1.73% 238 8 1.49%
City of Covina 7 244 1.59% 239 7 1.49%
Vitas Innovative Hospice Care 8 221 1.44% 221 9 1.38%
The Home Depot 9 211 1.38% 211 10 1.32%
Composites Horizons LLC 10 204 1.33%
Lereta, LLC 6 251 1.57%
4,829 31.49% 4,948 30.94%
Source: City of Covina Finance Department, Covina Valley and Charter Oak School Districts and Citrus Valley Medical Center 2021 2020

CITY OF COVINA, CALIFORNIA

FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION

LAST TEN FISCAL YEARS
(154)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Total Total Total Total Total Total Total Total Total Total General government 27.00 30.00 29.50 23.56 20.56 28.00 25.50 26.50 27.00 29.50 Public safety 94.00 91.00 94.50 99.50 100.50 112.00 98.50 99.50 98.50 95.50 Public works 25.50 28.00 26.50 19.50 19.50 25.00 21.80 21.80 22.80 23.80 Culture and recreation 57.00 65.50 56.50 43.18 43.41 30.94 21.95 22.47 21.93 21.13 Community development 6.00 2.50 5.00 14.50 16.50 6.50 7.00 7.50 9.50 9.50 Transit 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Redevelopment and housing 3.50 - - - - - - - - -
Water utility 10.00 12.00 12.00 14.00 14.00 14.00 14.00 14.00 14.00 14.00 Environmental protection 2.50 3.50 3.50 3.75 3.75 4.00 3.50 4.00 4.00 4.00 Central equipment 4.00 4.50 4.50 5.50 5.50 3.00 3.00 3.00 3.00 3.00 Management information systems 5.00 4.50 5.50 6.00 6.00 1.00 2.00 - 2.00 2.00 Risk management and public liability - - - - - - - - 1.00 - Total full-time equivalent positions 243.00 235.00 238.50 230.49 230.72 225.94 196.75 200.77 204.73 203.43 Source: Finance Department Budget
General
government ,

29.50 Public safety
, 95.50
Public works
, 23.80
Culture and
recreation ,

21.13 Community
development ,

9.50 Transit ,

1.00 Redevelopme
nt and
housing
Water utility
, 14.00
Environmenta
l protection ,

4.00 Central
equipment ,

3.00 Management
information
systems , 2.00
Risk
management and
public liability , -
Fiscal Year 2021

CITY OF COVINA, CALIFORNIA
OPERATING INDICATORS BY FUNCTION (1)

LAST TEN FISCAL YEARS
(155)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
General Government
Finance:

Payroll checks issued 4,291 6,961 7,038 7,694 7,569 7,369 7,566 7,811 7,557 7,264 Accounts payable checks issued 8,591 7,498 7,093 6,374 5,729 5,281 5,296 5,500 5,153 5,445 Purchase orders issued 2,715 921 707 506 538 453 440 461 465 474 Community Development Block Grant (CDBG):

Businesses assisted 6 6 2 4 - - - - - 6
Jobs created 4 13 14 12 - - 3 5 11 4
Houses rehabilitated 7 3 6 4 3 2 1 - - -
Housing:

Transitional House-Number of people served 14 18 14 17 17 22 11 14 13 21 Covenants-Monitoring affordable units 487 504 460 460 460 460 460 460 449 460 Public Safety
Police:

Physical arrests 3,070 2,805 2,322 2,987 2,038 676 3,005 2,746 2,406 2,534 Parking violations 11,786 12,603 10,831 9,367 8,380 10,062 3,035 8,955 12,678 15,301 Traffic violations 5,772 5,449 4,475 3,314 1,711 5,426 12,063 1,598 1,355 1,540 Fire:

Number of calls answered 3,996 4,306 4,283 4,643 4,751 4,681 4,641 10,679 11,083 14,218 Inspections 802 2,319 2,279 2,279 1,389 2,583 1,472 2,843 2,383 1,964 Culture and Recreation
Parks and Recreation:

Leaders-in-Training participants 73 67 54 75 57 66 51 36 12 18 Youth sports participants 2,240 1,863 1,945 1,312 916 1,199 1,130 934 746 619 Leisure lifestyle classes participants 6,398 6,555 6,694 5,920 6,457 5,041 4,520 4,028 2,593 1,500 Cultural excursion program participants 494 543 489 580 565 595 406 468 326 150 Summer evening event attendees 25,950 25,000 25,000 25,000 25,000 16,975 17,170 10,100 9,200 1,500 Senior service participants (fee based) 3,202 2,296 1,036 1,248 939 364 Senior nutrition program meals served 15,522 15,539 16,565 18,336 14,641 12,798 11,642 11,628 19,088 33,758 Special events 53,000 53,000 53,000 53,000 50,000 50,000 50,000 45,000 40,000 5,000 Aquatic participants 8,244 9,620 10,716 8,750 6,446 8,134 6,011 5,850 3,884 2,800 Day Camp Participants 745 842 682 580 402 2,800
Library:

Circulation
Books/Audiobooks/CD'S 134,775 126,668 127,254 111,236 102,019 100,913 99,434 97,548 67,451 10,564 DVD's 11,255 9,729 9,065 7,500 5,806 4,987 4,141 3,314 1,928 53 Toys 978 2,588 3,436 4,241 2,784 -
E-books 1,381 3,201 4,466 5,880
Total Circulation 146,030 134,993 136,319 118,736 108,803 108,488 108,392 108,303 76,629 16,587 Gate Count 230,478 240,350 222,129 206,514 194,182 189,432 189,021 187,098 120,381 1,273 Computer Services
Number of hours 14,787 14,220 14,976 13,860 10,782 10,374 12,825 12,891 6,298 45 Number of users 19,860 18,156 20,772 18,751 13,946 13,190 19,848 19,581 10,323 83 Library Cards
City Residents - Newly Issued 2,219 2,125 2,197 1,760 1,520 1,427 1,413 1,364 963 153 Non-City Residents - Newly Issued 2,580 2,682 2,713 2,118 1,679 1,594 1,257 1,198 865 106 Total Number of Current Library Cards (2) (2) 28,909 25,031 32,108 35,129 37,927 40,087 32,824 33,083 Library materials added
Books 2,797 3,169 4,903 3,439 2,580 2,866 2,475 1,827 1,600 1,736 CDs 112 120 86 298 222 196 131 198 156 191
Audiobooks 97 115 159 128 88 83 129 87 54 70
DVD's 232 194 221 181 150 215 155 212 154 145
Toys 99 119 97 67 27 -
Total Materials Added 3,238 3,598 5,369 4,046 3,159 3,459 2,987 2,391 1,991 2,142 Library Programs/Services
Storytime participants 4,318 2,339 2,060 1,397 1,756 1,649 1,542 1,662 1,317 592 Adult/Young Adult program participants 700 540 895 423 464 470 536 902 869 370 Children's program participants 1,602 1,582 3,222 3,014 4,264 5,351 7,343 7,264 5,171 1,034 Summer Reading Program participants 890 890 702 620 705 799 848 1,076 350 319 Joint Summer Reading program participants 951 1,006 1,079 1,079 811 1,153 1,468 1,818 1,806 - Accelerated Reader (AR) Testing Program Participants 1,861 2,665 - In-N-Out Cover-to-Cover Reading Program 181 202 240 252 274 244 366 - Outreach (Class Visits on and off-site, number of participants 546 1,227 591 50 Homework Help Tutors 23* 16* 21* 12* 11 15 10 - - -
Homework Help Participants 1,132 1,410 1,120 738 997 529 418 - - - Library volunteer hours (3) 12,065 11,454 11,766 13,535 14,251 13,754 8,693 5,877 2,224 103

CITY OF COVINA, CALIFORNIA
OPERATING INDICATORS BY FUNCTION (CONTINUED) (1)

LAST TEN FISCAL YEARS
(156)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Literacy
Number of tutors 37 36 29 27 23 23 22 20 16 1
Number of adults served 91 105 101 97 79 79 92 83 81 22 Number of children served 46 40 52 37 31 39 43 44 31 -
Reference Questions
Adult/Circulation 9,808 12,055 20,907 20,436 21,418 22,561 20,281 20,778 15,607 1,200 Childrens 9,135 6,885 8,862 6,918 6,650 5,738 7,839 8,312 6,090 - Total Reference Questions 18,943 18,940 29,769 27,354 28,068 28,299 28,120 29,090 21,697 1,200 Planning
Planning reviews 465 254 281 610 1,733 1,820 1,911 283 156 388 Permits issued 422 1,911 2,204 2,253 1,344 1,411 1,482 71 - 147 Inspections (2) 471 416 531 192 230 242 - - -
Building
Building reviews 336 350 450 503 1,362 561 792 820 842 1,040 Permits issued 1,080 1,060 1,599 1,658 3,494 1,514 894 3,927 3,290 4,598 Inspections 5,441 5,375 6,078 6,029 4,464 3,038 5,137 4,265 4,506 3,646 Transit
Average daily parking customers (station & structure paid) 886 823 821 845 747 (2) (2) 40 666 276 Average monthly parking customers (structure paid) 688 1,296 608 433 326 Dial-A-Cab participants (monthly average) 1,639 1,981 1,920 1,918 1,158 1,454 1,584 1,722 1,468 933 Subsidized bus passes (monthly average) 60 44 53 53 28 52 48 50 30 11 Code Enforcement
Total Inspections 13,919 5,591 4,601 4,434 1,840 1,902 2,956 834 2,113 1,467 Signs removed from public right of way 3,516 661 1,053 1,083 522 233 153 294 278 113 Industrial Waste Inspections 488 133 724 413 1 2 220 176 138 375 Water Utility
Average daily consumption (gallons) 4,816,719 5,048,319 5,125,309 4,450,897 3,944,447 4,398,752 5,000,000 5,760,000 3,600,000 3,168,176 Meter reads 101,008 102,768 106,430 103,851 103,490 (2) 2,291 (2) 4,252 2,061 Meter replacements 73 14 74 6 88 (2) 77 32 28 37
Consumer responses 7,298 7,975 4,765 12,703 5,805 (2) 590 350 727 208 Service line repairs 99 83 111 62 48 (2) 43 59 33 108
Main line repairs 46 57 38 34 45 (2) 70 49 69 49
Street Maintenance
Traffic sign remove/replace/install 565 1,392 234 92 185 153 118 102 201 185 Potholes repaired 1,502 2,415 2,738 4,058 3,629 4,645 3,802 5,390 6,379 3,981 Curb painted (lf) 51,424 22,884 10,117 15,436 17,860 37,370 16,960 75,262 26,788 21,239 Utility cuts repaired 24 5 15 - (2) (2) 73 20 87 76
Trees trimmed 352 305 474 799 2,163 231 255 129 158 84
Equipment Maintenance
Preventative maintenance service 568 536 475 492 367 325 284 291 302 288 Safety inspections 626 564 516 563 425 371 320 319 327 332 New Tires 142 145 127 122 82 117 98 121 115 102
Tire repairs 253 248 282 315 177 183 164 167 122 177
Work orders completed 1,243 1,194 1,043 1,345 829 681 631 646 657 771 Environmental Protection
Refuse collected (tons/month) 2,601 2,242 2,222 2,334 2,363 2,482 2,450 2,416 1,825 2,991 Recyclables collected (tons/month) 198 188 188 188 192 185 162 162 200 351 Green waste collected (tons/month) 536 525 483 469 463 462 457 469 366 929 Compressed natural gas sold (gallon equivalents) 19,093 13,865 59,351 28,080 33,845 30,999 30,182 29,045 13,691.04 14,427 (1) Information provided by various departments (2) Information not available. (3) Combination of Homework Help volunteer hours and Total volunteer hours. * Revised

CITY OF COVINA, CALIFORNIA
CAPITAL ASSET STATISTICS BY FUNCTION (1)

LAST TEN FISCAL YEARS
(157)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
General government
Buildings-civic center 1 1 1 1 1 1 1 1 1 1
Public safety
Police:

Stations 1 1 1 1 1 1 1 1 1 1
Patrol units 27 26 24 23 23 20 20 20 21 22
Fire stations 3 3 3 3 3 3 3 3 3 3
Public works
Arterial streets (miles) 35 35 35 35 35 35 35 35 47 47
Residential streets (miles) 82 82 82 81 87 81 81 81 80 80 Curb and gutter (miles) 240 240 240 240 230 230 230 230 230 230 Sidewalk (square feet) 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 Traffic signals 60 60 60 60 65 65 65 65 70 70
Sanitary sewer (miles) 121 121 121 121 121 121 121 121 120 120 Storm water catch basins 71 82 82 82 82 71 112 112 112 112 Street trees 9,347 9,325 9,325 9,325 9,465 9,485 9,473 9,501 9,266 9,058 Parking structure (spaces) 125 125 125 125 110 110 110 110 110 110 Culture and recreation
Parks and recreation:

Park acreage 53 53 53 51 54 54 54 54 54 54
Parks 8 8 8 9 9 9 9 9 9 9
Horse-walking trails 1 1 1 1 1 1 1 1 1 1
Nature trails 1 1 1 1 1 1 1 1 1 1
Playground areas 8 8 8 8 9 9 9 9 9 9
Swimming pools 2 2 2 2 2 2 2 2 2 2
Softball fields 3 3 3 3 3 3 3 3 3 3
Baseball fields 3 3 3 3 3 3 3 3 3 3
Basketball courts 10 10 10 10 10 10 10 10 10 10
Roller hockey rinks 2 2 2 2 2 2 2 2 2 2
Tennis courts 3 3 3 3 3 3 3 3 3 3
Buildings and centers 12 12 12 12 13 13 13 13 13 13
Library buildings 1 1 1 1 1 1 1 1 1 1
Transit
Parking structure (vehicle spaces) 655 655 655 655 665 665 665 665 663 663 Parking lot (secured bicycle spaces) 36 36 - 36 40 40 40 56 16 16 Transit vehicles 5 5 5 5 5 5 5 5 5 5
Housing
Transitional housing 1 1 1 1 1 1 1 1 1 1
Water utility
Water tanks 8 9 9 9 9 9 9 9 9 9
Pump stations 6 7 7 7 6 6 6 7 7 7
Water mains (miles) 102 102 102 102 102 102 102 102 102 111 Service meters 8,552 8,650 8,650 8,650 8,633 8,623 8,623 8,600 8,640 8,700 Fire hydrants 1,057 1,059 1,059 1,059 1,059 992 1,059 1,132 1,096 414 (1) Information provided by various departments for last nine fiscal years. There are no capital asset statistics available for community development and environmental protection. (2) Information not available.

CITY OF COVINA, CALIFORNIA

CONTINUING DISCLOSURE

WATER SYSTEM
(158)
6/30/2012 6/30/2013 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 Water Purchased (in acre-feet)
Covina Irrigating Company (CIC) 6,059.89 5,868.75 4,686.30 4,429.00 4,166.26 4,756.72 5,068.03 5,035.22 5,106.32 5,347.83 Three Valley Muni Water Dist(MWD) - 238.50 1,427.10 931.00 467.20 198.00 62.70 - - 151.00 Total Purchased 6,059.89 6,107.25 6,113.40 5,360.00 4,633.46 4,954.72 5,130.73 5,035.22 5,106.32 5,498.83 Potable Water Sold (in acre-feet) 5,410.57 5,479.33 5,738.46 4,986.00 4,418.34 4,508.53 4,909.82 4,720.74 4,620.64 4,825.99 Change from previous year -0.15% 1.27% 4.73% -13.11% -11.39% 2.04% 8.90% -3.85% -2.12% 4.44% Population 48,038 48,357 48,619 49,002 48,984 49,011 49,006 48,876 48,846 48,833 Cost of CIC Water $/a-f $ 450.00 425.00 $ 475.00 $ 475.00 $ 495.00 $ 495.00 $ 530.00 $ 530.00 $ 495.00 $ 520.00 $ Cost of MWD Water $/a-f 793.00 849.00 875.00 879.41 906.76 981.67 987.00 987.00 987.00 1,098.00 Number of Water Accounts(1) 8,583 8,606 8,635 8,550 8,638 8,642 8,656 8,701 8,506 8,524 6/30/2012 6/30/2013 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 Operating Revenue
Charges for Services 10,515,236 10,902,689 13,337,157 10,896,780 10,436,434 11,011,015 11,138,975 9,586,220 10,673,985 11,681,271 Operating Expenses
Source & supply 2,943,016 3,325,059 3,944,941 3,146,588 2,707,841 2,849,099 3,190,768 3,116,482 3,067,435 3,561,787 Production & storage 507,877 645,858 497,422 556,304 911,509 1,072,317 2,224,760 928,941 1,093,228 1,155,010 Transmission & distribution 1,423,143 1,531,620 1,394,900 1,732,307 613,017 1,604,822 1,790,159 1,096,437 1,535,521 1,046,562 Customer acct & collections 857,370 1,182,150 1,082,024 1,061,295 1,363,414 1,474,373 1,347,476 1,304,399 906,296 603,793 Administrative & general 655,696 835,384 904,636 638,819 798,833 238,355 (68,719) 1,872,999 1,539,142 2,407,823 Depreciation 783,715 779,081 867,235 957,051 953,511 964,403 1,006,332 1,131,906 1,276,414 1,443,409 Total Operating Expenses 7,170,817 8,299,152 8,691,158 8,092,364 7,348,125 8,203,369 9,490,776 9,451,164 9,418,036 10,218,384 Net Revenues 3,344,419 2,603,537 4,645,999 2,804,416 3,088,309 2,807,646 1,648,199 135,056 1,255,949 1,462,887 2010 Bond Installment Payments 1,173,262 990,262 986,413 710,708 990,113 988,713 985,413 986,613 988,713 802,627 2020 BBVA Installment Payments 699,742
Coverage 2.85 2.63 4.71 3.95 3.12 2.84 1.67 0.14 1.27 0.97 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022* Minimum Charge:
5/8" & 3/4" $ 33.24 $ 33.24 $ 33.24 $ 33.24 $ 33.24 $ 36.22 $ 37.67 1" 49.44 49.44 49.44 49.44 49.44 56.74 59.01
1-1/2" 76.43 76.43 76.43 76.43 76.43 103.65 107.80
2" 115.15 115.15 115.15 115.15 115.15 162.30 168.80
3" 215.92 215.92 215.92 215.92 215.92 349.95 363.95
4" 359.84 359.84 359.84 359.84 359.84 622.64 647.55
6" 719.70 719.70 719.70 719.70 719.70 1,376.19 1,431.24 8"
Charge per hundred cubic feet (hcf): 20.09 20.90
Single Family (0-16 ccf) 2.71 2.71 2.71 2.71 2.71 45.24 47.05 Single Family (17+ ccf) 3.02 3.02 3.02 3.02 3.02 88.60 92.15 Multi-Family (0-12 ccf) 2.71 2.71 2.71 2.71 2.71 244.24 254.01 Multi-Family (13+ ccf) 2.96 2.96 2.96 2.96 2.96 512.69 533.20 Commercial/Institutional 3.16 3.16 3.16 3.16 3.16 916.49 953.15 Industrial/Manufacturing 2.74 2.74 2.74 2.74 2.74
Irrigation/Landscaping 3.16 3.16 3.16 3.16 3.16
City/Miscellaneous 2.75 2.75 2.75 2.75 2.75 2.86 2.98
Capital Improvements Projects Fee: 3.36 3.50
5/8" & 3/4" 2.54 2.54 2.54 2.54 2.54
1" 6.36 6.36 6.36 6.36 6.36 2.99 3.11
1-1/2" 12.72 12.72 12.72 12.72 12.72 3.01 3.14
2" 32.55 32.55 32.55 32.55 32.55 3.01 3.14
3" 61.03 61.03 61.03 61.03 61.03 3.05 3.18
4" 101.71 101.71 101.71 101.71 101.71 3.01 3.14
6" 203.43 203.43 203.43 203.43 203.43 3.10 3.23
8"
Private Fire Standby Service:
4" 21.71 21.71 21.71 21.71 21.71
6" 63.09 63.09 63.09 63.09 63.09
8" 134.46 134.46 134.46 134.46 134.46
10" 241.80 241.80 241.80 241.80 241.80
* Information presented is current as of 1/10/22
Customer
Type of
Business
Consumption
(in acre-feet)
% of total
consumption Revenue
% of total water
sales
Covina School District Governmental 113.11 2.34% $237,612.55 1.86% Inter-Comm Health SVC Commercial 88.91 1.84% $188,658.57 1.48% Covina 023-Woods 206 LP Multiple Family 58.77 1.22% $170,042.22 1.33% Charter Oak Unified School Dist Governmental 50.64 1.05% $88,237.60 0.69% Miracle Mile Properties LP Multiple Family 35.14 0.73% $64,610.54 0.51% Spruell, Rosario O. Multiple Family 27.98 0.58% $57,153.52 0.45% Lvgem Hotel Corporation Commercial 22.14 0.46% $40,647.16 0.32% Gref GG Eastland Center L.P. Commercial 21.42 0.44% $52,478.87 0.41% Rayne Soft Water Svc Commercial 19.81 0.41% $37,809.02 0.30% Forbush, Lucienne Multiple Family 17.17 0.36% $30,987.44 0.24% TOTALS 455.09 9.43% $ 968,237 7.59%
GRAND TOTAL CONSUMPTION 4,825.99 GRAND TOTAL SALES 12,757,850 $ (1) Information obtained from Water information system
(2) Information obtained from Covina Comprehensive Annual Financial Report Commercial/Institutional
Industrial/Manufacturing
Irrigation/Landscaping
City/Miscellaneous
Consumption Rates:

Single Family
Tier 1 (0-14 ccf)
Tier 2 (15+ ccf)
Uniform Rate
Largest Water Accounts(1)
Monthly Service Charge:
5/8" and 3/4"
1"
1-1/2"
2"
Monthly Fire Line Service Charge:
2"
3"
4"
6"
Construction
6"
Multi-Family
8"
10"
Summary of Operations
3"
4"
Water System Fund Revenues and Expenses(2)
Water Rates(1)

CITY OF COVINA, CALIFORNIA

CONTINUING DISCLOSURE

WASTEWATER SYSTEM
(159)
6/30/2012 6/30/2013 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 Operating Revenue
Special Assessments 1,750,240 2,263,321 2,213,642 2,596,318 2,683,503 2,760,749 2,833,092 2,923,535 2,905,488 3,093,941 Operating Expenses
General & Administrative 164,835 522,657 784,732 919,254 785,109 1,013,663 661,138 1,721,983 2,367,418 1,848,785 Depreciation 28,319 110,795 42,314 167,735 167,735 167,735 167,735 168,680 179,627 225,865 Total Operating Expenses 193,154 564,971 1,086,989 895,527 952,844 1,181,398 828,873 1,890,663 2,547,045 2,074,650 Net Revenues 1,557,086 1,698,350 1,318,115 1,509,329 1,730,659 1,931,876 1,651,694 1,032,872 1,019,291 358,443 2009 Bond Installment Payments 932,806 1,296,869 1,296,056 1,298,981 1,294,781 1,293,363 1,294,469 1,292,900 266,966 2019 Ref Bond Installment Payments 1,025,239 1,027,631
Coverage 1.67 1.31 1.02 1.16 1.34 1.49 1.28 0.80 0.28 0.99 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021

10.36 8.62 10.57 10.88 11.21 11.45 11.45 11.45
(1) Monthly Rates
Sewer Rates (1)
Sewer Fund Revenues and Expenses

CITY OF COVINA
APPROPRIATIONS LIMIT WORKSHEET NO. 6
INDEPENDENT ACCOUNTANTS’ REPORT

ON AGREED-UPON PROCEDURES APPLIED TO
APPROPRIATIONS LIMIT WORKSHEET NO. 6
YEAR ENDED JUNE 30, 2021

CLA is an independent member of Nexia International, a leading, global network of independent accounting and consulting firms. See nexia.com/member-firm-disclaimer for details.

CliftonLarsonAllen LLP
CLAconnect.com
INDEPENDENT ACCOUNTANTS’ REPORT

ON APPLYING AGREED-UPON PROCEDURES
Honorable Mayor and
Members of the City Council
of the City of Covina
Covina, California
We have performed the procedures enumerated below on the accompanying Appropriations Limit Worksheet No. 6 of the City of Covina, California, (the “City”) for the year ended June 30, 2021. The City’s management is responsible for the Appropriations Limit Worksheet No. 6.

The City and the League of California Cities (as presented in the League publication entitled "Article XIII-B Appropriations Limit Uniform Guidelines") have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:
a. We obtained the completed Appropriations Limit Worksheet No. 6 for the year ended June 30, 2021 and compared the limit and annual adjustment factors included in that worksheet to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheet to those that were selected by a recorded vote of the City Council.

No exceptions were noted as a result of our performing this procedure. b. For the Appropriations Limit Worksheet No. 6, we added last year’s limit to the total adjustments, and compared the resulting amount to this year’s limit. We also recalculated the adjustment factor and the adjustment for inflation and population, and compared the results to the amounts on Worksheet No. 6.

No exceptions were noted as a result of our performing this procedure. c. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet No. 6 to the prior year appropriations limit adopted by the City Council for the prior year.

No exceptions were noted as a result of our performing this procedure.

City Council
City of Covina
Covina, California
(3)
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriations Limit Worksheet No. 6. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

CliftonLarsonAllen LLP
Irvine, California
February 14, 2022

CITY OF COVINA
APPROPRIATIONS LIMIT WORKSHEET NO. 6
YEAR ENDED JUNE 30, 2021
See accompanying Notes to Appropriations Limit Worksheet No. 6. (4)
Appropriations Limit for Fiscal Year Ended June 30, 2020 (see Note 2) $ 106,974,025 Adjustments Factors for the Fiscal Year Ended June 30, 2021 (see Note 2):

Inflation Population
Factor Factor Combined
(Note 3) (Note 4) Factor

1.0373000 0.9989000 1.0362000 x 0.0362
Adjustment for Inflation and Population 3,872,460
Other Adjustments (Note 5) -
Total Adjustments 3,872,460
Appropriations Limit for Fiscal Year Ended June 30, 2021 $ 110,846,485

CITY OF COVINA
NOTES TO APPROPRIATIONS LIMIT WORKSHEET NO. 6
JUNE 30, 2021
(5)
NOTE 1 PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section

1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.

NOTE 2 METHOD OF CALCULATION
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed at Notes 3 and 4 below.

NOTE 3 INFLATION FACTORS
A California governmental agency may adjust its appropriations limit by either the percentage change in California per capita personal income from the preceding year (which is supplied by the State Department of Finance), or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City of Covina (the “City”) for fiscal year 2020-2021 represents the percentage change in California per capita personal income from the preceding year.

NOTE 4 POPULATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population, or the annual percentage change in population in the County where the jurisdiction is located. The factor adopted by the City for fiscal year 2020-2021 represents the annual percentage change in the population in the County where the City is located.

NOTE 5 OTHER ADJUSTMENTS
A California governmental agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services to, or from, another governmental agency or private entity. The City had no such adjustments for the year ended June 30, 2021.

CLA is an independent member of Nexia International, a leading, global network of independent accounting and consulting firms. See nexia.com/member-firm-disclaimer for details.

CliftonLarsonAllen LLP
CLAconnect.com
The Honorable Mayor and
Members of City Council
City of Covina
Covina, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Covina as of and for the year ended June 30, 2021, and have issued our report thereon dated February 14, 2022. We have previously communicated to you information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. Professional standards also require that we communicate to you the following information related to our audit.

Significant audit findings
Qualitative aspects of accounting practices
Accounting policies
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City of Covina are described in Note 1 to the financial statements.

As described in Note 1(S) , the City adopted Statement of Governmental Accounting Standards (GASB Statement) No. 84 , Fiduciary Activities, in Fiscal year 2020-2021. There was no cumulative effect of the accounting change as of the beginning of the year reported in the financial statements.

We noted no transactions entered into by the entity during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:
 The annual required contributions, pension expense, net pension liability and corresponding deferred outflows of resources and deferred inflows of resources for the City’s public defined benefit plans with CalPERS are based on actuarial valuations provided by CalPERS.  The OPEB actuarially determined contribution, OPEB expense, total OPEB liability, and corresponding deferred outflows of resources and deferred inflows of resources for the City’s OPEB plan are based on certain actuarial assumptions and methods prepared by an outside consultant.

The Honorable Mayor and
Members of City Council
City of Covina

 The claims payable for worker’s compensation and general liabilities are based on estimated by an actuary.

We evaluated the key factors and assumptions used to develop these estimates in determining that they were reasonable in relation to the financial statements taken as a whole.

Financial statement disclosures
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were Note 9 regarding the pension plan obligations, Note 11 regarding risk management, Note 17 regarding the City’s postemployment health care benefits, and Note 23 regarding the restatement of net position.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties encountered in performing the audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Uncorrected misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. The attached schedule summarizes uncorrected misstatements of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate to the financial statements taken as a whole.

Corrected misstatements
None of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole.

Disagreements with management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report.

Management representations
We have requested certain representations from management that are included in the management representation letter dated February 14, 2022.

Management consultations with other independent accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the entity’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

The Honorable Mayor and
Members of City Council
City of Covina

Other information in documents containing audited financial statements With respect to the required supplementary information (RSI) accompanying the financial statements, we made certain inquiries of management about the methods of preparing the RSI, including whether the RSI has been measured and presented in accordance with prescribed guidelines, whether the methods of measurement and preparation have been changed from the prior period and the reasons for any such changes, and whether there were any significant assumptions or interpretations underlying the measurement or presentation of the RSI. We compared the RSI for consistency with management’s responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient evidence, we did not express an opinion or provide any assurance on the RSI.

With respect to the combining and individual nonmajor fund financial statements and budgetary comparison schedules (collectively, the supplementary information) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period or the reasons for such changes, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We have issued our report thereon dated February 14, 2022.

The introductory and statistical sections accompanying the financial statements, which are the responsibility of management, were prepared for purposes of additional analysis and are not a required part of the financial statements. Such information were not subjected to the auditing procedures applied in the audit of the financial statements, and, accordingly, we did not express an opinion or provide any assurance on it.
* * *
This communication is intended solely for the information and use of the City Council and management of City of Covina and is not intended to be, and should not be, used by anyone other than these specified parties.

CliftonLarsonAllen LLP
Irvine, California
February 14, 2022

UNCORRECTED ADJUSTMENTS
Description Assets Liabilities
Fund Balance /
Net Assets
Net
Expense/Revenue
and Change in
Net Assets /
Fund Balance
Subtotals - - - -
Income tax effectNet current year misstatements (Iron Curtain Method) - - - -Net prior year misstatements 12,753 Combined current and prior year misstatements (Rollover Method) $ - - $ - $ 12,753 $ Financial statement totals 153,342,530 $ 93,655,708 $ 59,686,822 $ 4,151,787 $ Current year misstatement as a % of financial statement totals (Iron Curtain Method)Current and prior year misstatement as a % of financial statement totals (Rollover Method) 0%

SUMMARY OF UNCORRECTED MISSTATEMENTS - AUDIT
Year Ended June 30, 2021
Governmental Activities
Effect of misstatements on:

City of Covina

UNCORRECTED ADJUSTMENTS
Description Assets Liabilities
Fund Balance /
Net Assets
Net
Expense/Revenue
and Change in
Net Assets /
Fund Balance
Net current year misstatements (Iron Curtain Method) - - - - Net prior year misstatements (7,051)Combined current and prior year misstatements (Rollover Method) $ - - $ - $ (7,051) $ Financial statement totals 32,793,182 $ 22,223,531 $ 10,569,651 $ 318,093 $ Current year misstatement as a % of financial statement totals (Iron Curtain Method)Current and prior year misstatement as a % of financial statement totals (Rollover Method) -2%

SUMMARY OF UNCORRECTED MISSTATEMENTS - AUDIT
City of Covina
Other Aggregate Funds
Year Ended June 30, 2021
Effect of misstatements on:

UNCORRECTED ADJUSTMENTS
Description Assets Liabilities
Fund Balance /
Net Assets
Net
Expense/Revenue
and Change in
Net Assets /
Fund Balance
Net current year misstatements (Iron Curtain Method) - - - - Net prior year misstatements 3,601Combined current and prior year misstatements (Rollover Method) $ - - $ - $ 3,601 $ Financial statement totals 66,126,601 $ 27,530,778 $ 38,595,823 $ 2,193,376 $ Current year misstatement as a % of financial statement totals (Iron Curtain Method)Current and prior year misstatement as a % of financial statement totals (Rollover Method) 0%

SUMMARY OF UNCORRECTED MISSTATEMENTS - AUDIT
City of Covina
Water Enterprise Fund
Year Ended June 30, 2021
Effect of misstatements on:

UNCORRECTED ADJUSTMENTS
Description Assets Liabilities
Fund Balance /
Net Assets
Net
Expense/Revenue
and Change in
Net Assets /
Fund Balance
Net current year misstatements (Iron Curtain Method) - - - - Net prior year misstatements (13,729)
Combined current and prior year misstatements (Rollover Method) $ - - $ - $ (13,729) $ Financial statement totals 19,360,123 $ 11,001,441 $ 8,358,682 $ 896,208 $ Current year misstatement as a % of financial statement totals (Iron Curtain Method)Current and prior year misstatement as a % of financial statement totals (Rollover Method) -2%

SUMMARY OF UNCORRECTED MISSTATEMENTS - AUDIT
City of Covina
Sewer Enterprise Fund
Year Ended June 30, 2021
Effect of misstatements on:

CC Regular Meeting

AGENDA ITEM REPORT
ITEM NO. CC 6
Meeting: CC Regular Meeting - Mar 01 2022
Title: Downtown Trash Enclosure Project for 125 E. College Street - Final Acceptance and Filing Notice of Completion
Presented By: Andy Bullington, Director of Public Works Recommendation: 1. Accept the work performed by FS Contractors, Inc; and

2. Authorize the City Clerk to file a Notice of Completion for the Downtown Trash Enclosure Project for 125 E. College Street.

EXECUTIVE SUMMARY / BACKROUND:

On October 19, 2021, the City Council awarded a contract to FS Contractors, Inc. in the amount of $47,000 and a contingency amount of $5,000 to cover the cost of unforeseen construction expenses. The scope of work entailed the construction of a dual trash enclosure installation designed to house several three-yard trash bins. The work performed by FS Contractors, Inc. has been completed and it is necessary to accept the improvements and authorize the City Clerk to file a Notice of Completion (Attachment A) for the Downtown Trash Enclosure Project for 125 E. College Street.

DISCUSSION:

This project consisted of the installation of a dual trash enclosure within the City Hall complex as follows:
• Construction of one (1) dual trash enclosure per updated City of Covina Standard Plan • Installation of metal roof panels and metals doors, safety bollards and wheel stop • Implementation of striping plan to delineate adjacent parking stall and no parking zone FISCAL IMPACT:

Project allowance for construction of the Downtown Trash Enclosure Project for 125 E. College Street was $52,000.00 (Account No. 2055-4400-55200-P2005), allocated from Successor Agency Bond Proceeds in the City’s approved Fiscal Year 2021-2022 Capital Improvement Program Budget.

The following table represents the project summary:

Description Amount
Budget Appropriation (including $5,000 for contingencies) $52,000.00 FS Contractors, Inc. - Contract Amount $47,000.00
Total Final Project Expenditures ($47,000.00)
Remaining Project Balance $5,000.00
CEQA (CALIFORNIA ENVIRONMENTAL QUALITY ACT):

This project has been determined to be categorically exempt under CEQA in accordance with Title 14, Chapter 3, Class 1, Sections 15301 and 15302. This exemption includes the minor alteration of existing public facilities involving negligible or no expansion of use beyond that existing at the time of the lead agency's determination.

The project involves negligible or no expansion of an existing use.

ATTACHMENTS:

Attachment A - Notice of Completion - Downtown Trash Enclosure Project Respectfully submitted,

RECORDING REQUESTED BY
AND WHEN RECORDED MAIL TO:

NAME City of Covina
STREET ADDRESS 125 E College Street
CITY Covina

STATE CA
ZIP CODE 91723
SPACE ABOVE THIS LINE FOR RECORDER’S USE

NOTICE OF COMPLETION
Notice pursuant to Civil Code Section 3093, must be filed within 10 days after completion. (See reverse side for complete requirements.) Notice is hereby given that:

1. The undersigned is owner or corporate officer of the owner of the interest or estate stated below in the property hereinafter described:

2. The full name of the owner is The City of Covina .

3. The full address of the owner is 125 E College Street, Covina, CA 91723 .

4. The nature of the interest or estate of the owner is: In fee. (If other than Fee, strike “in fee” and insert, for example, “purchaser under contract of purchase”, or “Lessee”)

5. The full names and full addresses of all persons, if any, who hold title with the undersigned as joint tenants or as tenants in common are:

NAMES ADDRESSES

6. The full names and full addresses of all the predecessors in interest of the undersigned, if the property was transferred subsequent to the commencement of the work or improvements herein referred to:

NAMES ADDRESSES

7. A work of improvement on the property hereinafter described was completed on:

January 22,
2022 . The work done was:

Downtown Trash Enclosure Project for 125 E. College Street

8. The names of the contractor, if any, for such work improvement was:

FS Contractors, Inc. October 19, 2021
(If no contractor for work of improvement as a whole, insert “None”) (Date of Contract)

9. The property on which said work of improvement was completed in the City of: Covina County of Los Angeles , State of CA , and is described as follows: Downtown Trash Enclosure Project for 125 E. College Street

10. The street address of said property is 125 E. College Street, Covina, CA 91723 (If no street address has been officially signed, insert “None”.) Dated March 1, 2022
Georgianna Nicole Alvarez, Chief Deputy City Clerk, City of Covina

VERIFICATION
I, the undersigned, say: I am the City Engineer The declarant of the foregoing Notice of Completion; (President of, Manager of, Partner of, Owner of)
I have read said Notice of Completion and know the contents thereof; the same is true to my own knowledge. I declare under penalty of perjury that the foregoing is true and correct.

Executed on March 1 , 2022 at Covina , California .
(Personal signature of the individual of the individual who is swearing that the contents of the Notice of Completion are true.)

CC Regular Meeting

AGENDA ITEM REPORT
ITEM NO. CC 7
Meeting: CC Regular Meeting - Mar 01 2022
Title: Downtown Civic Center Parking Structure Façade Improvements Project - Final Acceptance and Filing Notice of Completion
Presented By: Andy Bullington, Director of Public Works Rafael Fajardo, City Engineer
Recommendation: 1. Accept the work performed by California Stone Veneer, Inc; and

2. Authorize the City Clerk to file a Notice of Completion for the Downtown Civic Center Parking Structure Façade Improvements Project.

EXECUTIVE SUMMARY / BACKROUND:

On December 21, 2021, the City Council awarded a contract to California Stone Veneer, Inc. in the amount of $41,580 for the installation of new brick veneers along the south and west-facing façade of the Civic Center Parking Structure, the maintenance of existing brick veneers as well as new signage. The work performed by California Stone Veneer, Inc. has been completed and it is necessary to accept the improvements and authorize the City Clerk to file a Notice of Completion (Attachment A) for the Downtown Civic Center Parking Structure Façade Improvements Project.

DISCUSSION:

This project consisted of the following improvements for the Civic Center Parking Structure:
• New brick veneers along the south and west-facing façade to complement existing veneers on north-facing façade
• Maintenance of existing brick veneers
• New decorative signage
FISCAL IMPACT:

Project allowance for construction of the Downtown Civic Center Parking Structure Façade Improvements Project was $41,580.00 from Account No. 2700-2800-52422, Fiscal Year 2022 Vehicle Parking District Operating Budget.

The following table represents the project summary:

Description Amount
Budget Appropriation $41,580.00
California Stone Veneer, Inc. - Contract Amount $41,580.00 Total Final Project Expenditures ($41,580.00)
Remaining Project Balance $0.00
CEQA (CALIFORNIA ENVIRONMENTAL QUALITY ACT):

This project has been determined to be categorically exempt under CEQA in accordance with Title 14, Chapter 3, Class 1, Sections 15301 and 15302. This exemption includes the minor alteration of existing public facilities involving negligible or no expansion of use beyond that existing at the time of the lead agency's determination.

The project involves negligible or no expansion of an existing use.

ATTACHMENTS:

Attachment A - Notice of Completion - Downtown Civic Center Parking Structure Facade Improvements Respectfully submitted,

RECORDING REQUESTED BY
AND WHEN RECORDED MAIL TO:

NAME City of Covina
STREET ADDRESS 125 E College Street
CITY Covina

STATE CA
ZIP CODE 91723
SPACE ABOVE THIS LINE FOR RECORDER’S USE

NOTICE OF COMPLETION
Notice pursuant to Civil Code Section 3093, must be filed within 10 days after completion. (See reverse side for complete requirements.) Notice is hereby given that:

1. The undersigned is owner or corporate officer of the owner of the interest or estate stated below in the property hereinafter described:

2. The full name of the owner is The City of Covina .

3. The full address of the owner is 125 E College Street, Covina, CA 91723 .

4. The nature of the interest or estate of the owner is: In fee. (If other than Fee, strike “in fee” and insert, for example, “purchaser under contract of purchase”, or “Lessee”)

5. The full names and full addresses of all persons, if any, who hold title with the undersigned as joint tenants or as tenants in common are:

NAMES ADDRESSES

6. The full names and full addresses of all the predecessors in interest of the undersigned, if the property was transferred subsequent to the commencement of the work or improvements herein referred to:

NAMES ADDRESSES

7. A work of improvement on the property hereinafter described was completed on:

January 29,
2022 . The work done was:

Downtown Civic Center Parking Structure Façade Improvements Project

8. The names of the contractor, if any, for such work improvement was:

California Stone Veneer, Inc. December 21, 2021
(If no contractor for work of improvement as a whole, insert “None”) (Date of Contract)

9. The property on which said work of improvement was completed in the City of: Covina County of Los Angeles , State of CA , and is described as follows: Downtown Civic Center Parking Structure Façade Improvements Project

10. The street address of said property is 124 E. College Street, Covina, CA 91723 (If no street address has been officially signed, insert “None”.) Dated March 1, 2022
Georgianna Nicole Alvarez, Chief Deputy City Clerk, City of Covina

VERIFICATION
I, the undersigned, say: I am the City Engineer The declarant of the foregoing Notice of Completion; (President of, Manager of, Partner of, Owner of)
I have read said Notice of Completion and know the contents thereof; the same is true to my own knowledge. I declare under penalty of perjury that the foregoing is true and correct.

Executed on March 1 , 2022 at Covina , California .
(Personal signature of the individual of the individual who is swearing that the contents of the Notice of Completion are true.)

CC Regular Meeting

AGENDA ITEM REPORT
ITEM NO. CC 8
Meeting: CC Regular Meeting - Mar 01 2022
Title: Panels Replacement Project Rancho La Merced Reservoir Electrical Upgrade - Final Acceptance and Filing Notice of Completion
Presented By: Andy Bullington, Director of Public Works Rafael M. Fajardo, City Engineer
Recommendation: 1. Accept the work performed by Minako America Corporation, dba Minco Construction, and;

2. Authorize the City Clerk to file a Notice of Completion for the Panels Replacement Project Rancho La Merced Reservoir Electrical Upgrade EXECUTIVE SUMMARY / BACKROUND:

On October 6, 2020, the City Council awarded a contract to Minako America Corporation, dba Minco Construction, in the amount of $216,600 and included $5,000 in contingencies for a total project amount of $221,600. The original scope of work consisted of improvements to the booster pump station electrical system and the installation of new electrical equipment including a motor control center, switchboard and upgrading the SCADA System for the Rancho La Merced Reservoir. On December 21, 2021, the City Council adopted Resolution CC 2021-137 appropriating an additional $19,469.80 from available Water Funds and ratified change orders for additional work to be completed. The work performed by Minako America Corporation, dba Minco Construction, has been completed and it is necessary to accept the improvements and authorize the City Clerk to file a Notice of Completion (Attachment A) for the Panels Replacement Project Rancho La Merced Reservoir Electrical Upgrade.

DISCUSSION:

The Panels Replacement Project Rancho La Merced Reservoir Electrical Upgrade consisted of the following scope of work:
• Removal and installation of new electrical panels
• Installation of new Southern California Edison service cabinet • Installation of SCADA System
Change Orders ratified at the December 21, 2021 City Council meeting expanded the scope of work and increased the construction budget, the following is a summary of pertinent project change orders:
• Change Order 1 - New underground electrical and new pedestal installation as requested by Southern California Edison.
• Change Order 2 - Increased inspection services due to additional Southern California Edison prescribed work.

FISCAL IMPACT:

A funding amount of $230,000.00 was allocated in the City’s approved Fiscal Year 2020-2021 Capital Improvement Program Budget from the Water Sources. Adoption of Resolution CC 2021-137 (Attachment B) appropriated an additional $19,469.80 for the project, increasing the final project budget to $249,469.80.

Funding Sources
Panel Replacement Project 60105060-55100-W2101 $230,000 Resolution CC 2021-137 60105060-55100-W2101 $19,469.80
Total $249,469.80
The following table represents the project summary:

Description Amount
Final Budget Appropriation $249,469.80
Construction Contract Amount, Plus Change Orders (Minco Construction) $237,610.00 Inspection Services, Plus Change Order (CEJ Engineers, Inc.) $11,000 Document Reproduction (Boomerang Blueprint) $359.80
Advertising (SGV Examiner) $500.00
Total Final Project Expenditures $249,469.80
Remaining Project Balance $0.00
CEQA (CALIFORNIA ENVIRONMENTAL QUALITY ACT):

This project has been determined to be categorically exempt under CEQA in accordance with Title 14, Chapter 3, Class 1, Sections 15301 and 15302. This exemption includes the minor alteration of existing public facilities involving negligible or no expansion of use beyond that existing at the time of the lead agency's determination.

The project involves negligible or no expansion of an existing use.

ATTACHMENTS:

Attachment A - Notice of Completion - Panels Replacement Project Rancho La Merced Reservoir Electrical Upgrade
Attachment B - Adopted Resolution CC 2021-137
Respectfully submitted,

RECORDING REQUESTED BY
AND WHEN RECORDED MAIL TO:

NAME City of Covina
STREET ADDRESS 125 E College Street
CITY Covina

STATE CA
ZIP CODE 91723
SPACE ABOVE THIS LINE FOR RECORDER’S USE

NOTICE OF COMPLETION
Notice pursuant to Civil Code Section 3093, must be filed within 10 days after completion. (See reverse side for complete requirements.) Notice is hereby given that:

1. The undersigned is owner or corporate officer of the owner of the interest or estate stated below in the property hereinafter described:

2. The full name of the owner is The City of Covina .

3. The full address of the owner is 125 E College Street, Covina, CA 91723 .

4. The nature of the interest or estate of the owner is: In fee. (If other than Fee, strike “in fee” and insert, for example, “purchaser under contract of purchase”, or “Lessee”)

5. The full names and full addresses of all persons, if any, who hold title with the undersigned as joint tenants or as tenants in common are:

NAMES ADDRESSES

6. The full names and full addresses of all the predecessors in interest of the undersigned, if the property was transferred subsequent to the commencement of the work or improvements herein referred to:

NAMES ADDRESSES

7. A work of improvement on the property hereinafter described was completed on: November 30, 2021 . The work done was:

Panels Replacement Project Rancho La Merced Reservoir Electrical Upgrade

8. The names of the contractor, if any, for such work improvement was:

Minako America Corporation dba Minco Construction October 6, 2020 (If no contractor for work of improvement as a whole, insert “None”) (Date of Contract)

9. The property on which said work of improvement was completed in the City of: Covina County of Los Angeles , State of CA , and is described as follows:

Electrical Panels Installation

10. The street address of said property is None
(If no street address has been officially signed, insert “None”.) Dated March 1, 2022
Georgianna Nicole Alvarez, Chief Deputy City Clerk, City of Covina

VERIFICATION
I, the undersigned, say: I am the City Engineer The declarant of the foregoing Notice of Completion; (President of, Manager of, Partner of, Owner of)
I have read said Notice of Completion and know the contents thereof; the same is true to my own knowledge. I declare under penalty of perjury that the foregoing is true and correct.

Executed on March 1, 2022 at Covina , California .
(Personal signature of the individual of the individual who is swearing that the contents of the Notice of Completion are true.)

ATTACHMENT A

ATTACHMENT B

ATTACHMENT B

CC Regular Meeting

AGENDA ITEM REPORT
ITEM NO. CC 9
Meeting: CC Regular Meeting - Mar 01 2022
Title: Renewal of General Services Agreement between the County of Los Angeles and the City of Covina
Presented By: Andy Bullington, Director of Public Works Recommendation: 1. Adopt Resolution CC 2022-21 requesting the County of Los Angeles to renew the General Services Agreement between the County of Los Angeles and the City of Covina for a five-year period commencing July 1, 2022 through June 30, 2027; and

2. Authorize the Mayor, or designee, to execute the attached General Services Agreement between the County of Los Angeles and the City of Covina for the five-year period commencing July 1, 2022 through June 30, 2027.

EXECUTIVE SUMMARY:

On March 21, 2017, the City Council adopted Resolution CC 17-30 requesting the County of Los Angeles to renew the General Services Agreement (GSA) between the County of Los Angeles and the City of Covina for the five-year period commencing July 1, 2017 through June 30, 2022. Covina has participated in the County' s General Services Program since 1977 and services provided under the GSA consist of miscellaneous services, which the City requests from the County on an " as-needed" basis, including a variety of public works services.

This agreement does not cover ongoing and specific services provided by County departments through Specific Service Agreements.

The City has utilized the GSA in past years for the participation in pavement preservation projects that are closely connected to adjacent streets city streets to insure continuity and consistency of the community’s pavement management plan. The city has also used the GSA to retain County services for catch basin cleaning services and as needed afterhours and emergency services, supplementing City efforts as needed.

BACKGROUND:

The current GSA with the County of Los Angeles expires on June 30, 2022. To provide for continuity of services on existing initiatives and ensure the County of Los Angeles Department of Public Works is immediately available to provide services to Covina when needed, the GSA must be renewed. Renewal of the GSA requires City Council adoption of Resolution CC 2022-21 and the execution of four original copies of the attached GSA by the Mayor.

To allow sufficient time for the County of Los Angeles to approve the renewal of our City’s current GSA prior to its expiration, the City will need to provide a signed copy, along with a certified copy of our Resolution CC 2022-21, no later than Monday, May 2, 2022.

FISCAL IMPACT:

There is no fiscal impact associated with the adoption of Resolution CC 17-30 and the execution of the GSA.

Costs are only incurred when the City of Covina formally requests the provision of services from the County of Los Angeles. The services, when requested by the City of Covina, are typically funded within the Department of Public Works operating budget or in the case of the capital projects, with funding appropriated in the approved City of Covina Capital Improvement Program. Approval of non routine services and large projects are brought forward for City Council consideration on a case-by-case basis.

CEQA (CALIFORNIA ENVIRONMENTAL QUALITY ACT):

The project has been reviewed for compliance with the California Environmental Quality Act (CEQA) and is exempt per Section 15061 (b) (3). The project is covered by the general rule that CEQA only applies to projects that have the potential for causing a significant effect on the environment. The General Services Agreement will not result in any significant effect on the environment.

ATTACHMENTS:

Attachment A - Resolution CC 2022-21
Attachment B - General Services Agreement 2022
Attachment C - Assumption of Liability Agreement LA County GSA Respectfully submitted,

RESOLUTION CC 2022-21

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COVINA,

CALIFORNIA, REQUESTING THE COUNTY OF LOS ANGELES TO

RENEW THE GENERAL SERVICES AGREEMENT BETWEEN THE
COUNTY OF LOS ANGELES AND THE CITY OF COVINA FOR A FIVEYEAR PERIOD COMMENCING JULY 1, 2022 AND EXPIRING ON JUNE 30, 2027
WHEREAS, since 1977 the City of Covina has received General Services on an as-needed basis from the County of Los Angeles; and
WHEREAS, these services consist of "as- needed" time limited services, such as predatory animal control, prosecution of City ordinances, direct assessment collection, and a variety of public works services; and
WHEREAS, the City has utilized the General Services Agreement (GSA) in past years for the participation in pavement preservation projects that are closely connected to adjacent City streets to ensure continuity and consistency of the community’s pavement management plan. The City has also used the GSA to retain County services for catch basin cleaning services and as needed afterhours and emergency services, supplementing City efforts as needed; and WHEREAS, the City wishes to renew the GSA with the County of Los Angeles to provide for the continuity of services on existing initiatives and ensure Los Angeles County Department of Public Works is immediately available to provide services to Covina when needed; and WHEREAS, the County of Los Angeles is offering to extend the GSA with the City of Covina for a five-year period, commencing July 1, 2022 and expiring on June 30, 2027.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF COVINA, CALIFORNIA DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. The City of Covina is requesting to renew the General Services Agreement between the County of Los Angeles and the City of Covina for a five-year period commencing July 1, 2022 and expiring on June 30, 2027.

SECTION 2. The City Clerk shall certify to the passage and adoption of this resolution and shall enter the same in the Book of Original Resolutions.

SECTION 3. The City Clerk is hereby directed to forward a certified copy of this Resolution to the County of Los Angeles Chief Executive Office, Attention: Patricia Carbajal, Legislative Affairs and Intergovernmental Relations, 723 Kenneth Hahn Hall of Administration, 500 West Temple Street, Los Angeles, California 90012, on or before May 2, 2022.

APPROVED and PASSED this 1st day of March, 2022.

Resolution CC 2022-21 Page 2 of 2
City of Covina, California
BY:

JORGE A. MARQUEZ, Mayor
ATTEST:

GEORGIANNA NICOLE ALVAREZ
Chief Deputy City Clerk

CERTIFICATION
I, Georgianna Nicole Alvarez, Chief Deputy City Clerk of the City of Covina, do hereby certify that Resolution CC 2022-21 was duly adopted by the City Council of the City of Covina at a regular meeting held on the 1
st day of March, 2021, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

Dated:

GEORGIANNA NICOLE ALVAREZ
Chief Deputy City Clerk

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GENERAL SERVICES AGREEMENT
THIS GENERAL SERVICES AGREEMENT ("Agreement"), dated for purposes of reference only, July 1, 2022, is made by and between the County of Los Angeles, hereinafter referred to as the "County", and the City of Covina, hereinafter referred to as the "City."
RECITALS:
(a) The City is desirous of contracting with the County for the performance by its appropriate officers and employees of City functions.
(b) The County is agreeable to performing such services on the terms and conditions hereinafter set forth.
(c) Such contracts are authorized and provided for by the provisions of Section 56½ of the Charter of the County of Los Angeles and Section 51300, et seq., of the Government Code.

THEREFORE, THE PARTIES MUTUALLY AGREE AS FOLLOWS:

1. The County agrees, through its officers, agents and employees, to perform those City functions, which are hereinafter provided for.

2. The City shall pay for such services as are provided under this Agreement at rates to be determined by the County Auditor-Controller in accordance with the policies and procedures established by the Board of Supervisors.

These rates shall be readjusted by the County Auditor-Controller annually effective the first day of July of each year to reflect the cost of such service in accordance with the policies and procedures for the determination of such rates as adopted by the Board of Supervisors of County.

3. No County agent, officer or department shall perform for said City any

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function not coming within the scope of the duties of such agent, officer or department in performing services for the County.

4. No service shall be performed hereunder unless the City shall have available funds previously appropriated to cover the cost thereof.

5. No function or service shall be performed hereunder by any County agent, officer or department unless such function or service shall have been requested in writing by the City on order of the City Council thereof or such officer as it may designate and approved by the Board of Supervisors of the County, or such officer as it may designate, and each such service or function shall be performed at the times and under circumstances which do not interfere with the performance of regular County operations.

6. Whenever the County and City mutually agree as to the necessity for any such County agent, officer or department to maintain administrative headquarters in the City, the City shall furnish at its own cost and expense all necessary office space, furniture, and furnishings, office supplies, janitorial service, telephone, light, water, and other utilities. In all instances where special supplies, stationery, notices, forms and the like must be issued in the name of the City, the same shall be supplied by the City at its expense.

It is expressly understood that in the event a local administrative office is maintained in the City for any such County agent, officer or department, such quarters may be used by the County agent, officer or department in connection with the performance of its duties in territory outside the City and adjacent thereto provided, however, that the performance of such outside duties shall not be at any additional cost to the City.

7. All persons employed in the performance of such services and functions for

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the City shall be County agents, officers or employees, and no City employee as such shall be taken over by the County, and no person employed hereunder shall have any City pension, civil service, or other status or right.

For the purpose of performing such services and functions, and for the purpose of giving official status to the performance hereof, every County agent, officer and employee engaged in performing any such service or function shall be deemed to be an agent, officer or employee of said City while performing service for the City within the scope of this agreement.

8. The City shall not be called upon to assume any liability for the direct payment of any salary, wages or other compensation to any County personnel performing services hereunder for the City, or any liability other than that provided for in this agreement.

Except as herein otherwise specified, the City shall not be liable for compensation or indemnity to any County employee for injury or sickness arising out of his or her employment.

9. The parties hereto have executed an Assumption of Liability Agreement approved by the Board of Supervisors on December 27, 1977 and/or a Joint Indemnity Agreement approved by the Board of Supervisors on October 8, 1991. Whichever of these documents the City has signed later in time is currently in effect and hereby made a part of and incorporated into this agreement as set out in full herein. In the event that the Board of Supervisors later approves a revised Joint Indemnity Agreement and the City executes the revised agreement, the subsequent agreement as of its effective date shall supersede the agreement previously in effect between the parties hereto.

10. Each County agent, officer or department performing any service for the

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City provided for herein shall keep reasonably itemized and in detail work or job records covering the cost of all services performed, including salary, wages and other compensation for labor, supervision and planning, plus overhead, the reasonable rental value of all County-owned machinery and equipment, rental paid for all rented machinery or equipment, together with the cost of an operator thereof when furnished with said machinery or equipment, the cost of all machinery and supplies furnished by the County, reasonable handling charges, and all additional items of expense incidental to the performance of such function or service.

11. All work done hereunder is subject to the limitations of the provisions of Section 23008 of the Government Code, and in accordance therewith, before any work is done or services rendered pursuant hereto, an amount equal to the cost or an amount 10% in excess of the estimated cost must be reserved by the City from its funds to ensure payment for work, services or materials provided hereunder.

12. The County shall render to the City at the close of each calendar month an itemized invoice which covers all services performed during said month, and the City shall pay County therefore within thirty (30) days after date of said invoice.

If such payment is not delivered to the County office which is described on said invoice within thirty (30) days after the date of the invoice, the County is entitled to recover interest thereon. Said interest shall be at the rate of seven (7) percent per annum or any portion thereof calculated from the last day of the month in which the services were performed.

13. Notwithstanding the provisions of Government Code Section 907, if such payment is not delivered to the County office which is described on said invoice within thirty (30) days after the date of the invoice, the County may satisfy such indebtedness,

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including interest thereon, from any funds of any such City on deposit with the County without giving further notice to said City of County's intention to do so.

14. This Agreement shall become effective on the date herein-above first mentioned and shall run for a period ending June 30, 2027, and at the option of the City Council of the City, with the consent of the Board of Supervisors of County, shall be renewable thereafter for an additional period of not to exceed five (5) years.

15. In the event the City desires to renew this Agreement for said five-year period, the City Council shall not later than the last day of May 2027, notify the Board of Supervisors of County that it wishes to renew the same, whereupon the Board of Supervisors, not later than the last day of June 2027, shall notify the City Council in writing of its willingness to accept such renewal. Otherwise, such Agreement shall finally terminate at the end of the aforedescribed period.

Notwithstanding the provisions of this paragraph herein-above set forth, the County may terminate this Agreement at any time by giving thirty (30) days' prior written notice to the City. The City may terminate this Agreement as of the first day of July of any year upon thirty (30) days' prior written notice to the County.

16. This Agreement is designed to cover miscellaneous and sundry services which may be supplied by the County of Los Angeles and the various departments thereof. In the event there now exists or there is hereafter adopted a specific contract between the City and the County with respect to specific services, such contract with respect to specific services shall be controlling as to the duties and obligations of the parties anything herein to the contrary notwithstanding, unless such special contract adopts the provisions hereof by reference.

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IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their duly authorized officers.

Executed this _____________day of ________________________2022.

The City of Covina,
By _____________________________
Mayor
ATTEST:

City Clerk THE COUNTY OF LOS ANGELES
By_____________________________ By_____________________________ Chair, Board of Supervisors
ATTEST:

CELIA ZAVALA
Executive Officer/Clerk
of the Board of Supervisors
By_____________________________
Deputy
APPROVED AS TO FORM:

RODRIGO A. CASTRO-SILVA
County Counsel
By ___________________________
Senior Deputy

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‘ VUEXHIBIT v1
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‘LASSUMPTION OF LIABILITYAGREEMENT
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3 -THIS‘A-.GREEMENT, dated for referencepurposes only, on the I
4 14th day of Noveznberv,1977, is made and enteredinto between ’ 5_ the ‘Countyof Los Angeles, sometimes hereinafter referred to_ as . 5 the "County," and the City of ;Govina3~
7 sometineshereinafter referred to as the "Cit§.f
8 1
9 REGITALS
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(A) City and County have heretofore contracted for the
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11 performance of services by County, its officers, agents and .12 Employees, and will in-the future extend, renew and amend such '13 ’ contracts, and enter into other and further contracts for the performance of services;and . Q.
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(b) Such contracts areagreements defined under5895 of the 16 GovernmentCode, and pursuant to 5395.2 thereof joint and several 17 , liability is imposedlon the parties; and
I8‘ ” Kc) Pursuant to- 5895.4 of the GoirernmentCode the parties 19 .‘ as a. part of the aforementioned agreements may provide for con- Zo_ ltributionor indemnification upon any liabilityarising" out of ‘21 : the performance of the agreement;and
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V "22: (d) The Countyis willing to assumeliability and ‘defend. 23 "
_ and hold the City harmless fromany loss, cost or expense cauged 24 H‘ By the negligent or wrongful-acts oromissions of County officers, 25' its agentsand emjaloyees, occurring in the performance of said 35 Lagreement; end .
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(e) The c£cy.is willing to assumeliability and defend and hold the County harmless?romloss, cost or expenses causedby the negligent or wrongful act or omission~of city officers, agents or employees occurring in the-performance of agreements between the parties, except is hereinafter provided,
Now,THEREFORE;'ITIS AGREED-AS FOLLOWS;
l.‘ The County will assume liability and defend and
_ hold the City harmlessfrom loss, costs or expenses caused by the negligent or wrongful act or omission of County~ -officers; agents and employees occurringin the performance of agreementsbetween the parties hereto to the extent that such liahility-is imposed on the City by the provisions of 55895.2 of theGovernmentCode of the State of California.

2. The City.will assume liability and defend and-hold
the County harmless from loss, costs or expensescausedby the negligent.orwrongful act or omission of City officers, agents and employeesoccurring in the performance of agree— ments between the parties hereto to the extent that such‘, liability is imposed on the County by the prodisions of5895.2of theGovernmentCode of the State of California. In addition, when liability arises pursuant to 55830, et seq., ‘of the Government Code;by reasonof a dangerouscondition" of public property of the City, the Cityshall assume
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liability and defend and hold the County harmless from loss, costs or expenses caused by the negligent Qt wrongEul_act or "omissio‘ofCity officers, agents and_employees, whether '
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.1" arising the performance of‘ anagreement betweenthe
2 parties .her._eto,'.with the exception’ that the County ‘shall 3 assumeliabilityand defend and hold theCity harmless from 4 1oss,.costs or- expenses causedby the negligent or wrongful 5 act or omissioiidof County officers, agents and--employees,’ 6 occurring in the performance of any agreement between the 7' parties'hereto' wherea duty is imposedon the County pursuant 8 to such agreement to provide maintenance -orinspection 9 services pertaining to said property. Where suchan agreeIO ment between"a City and Countyprovides that -the County will -ll_ provide at least the same level of maintenance or inspection [.2 servicesthat the County provides to unincorporated areas, 1'3 ‘the County will assume liability and defend and hold the City l4 harmless from loss, costs or expense caused by the negligent 15 or wrongful act_ or omission of County officers, agents and ’ 16' employeeésvin failing to provide said services in accordance 17' with said agreement,
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18 3.‘ The parties further agree. that the Auditor- l9‘.. Controller of the County shall establish a fund"for the pay20 ment.of lossesfor which the County be liable under‘ the 21_ terms of thisagreement, and the County -agrees. to maintain 22 the fund :for the purpose of paying such _losseswhich may ‘ 23' occur through its performance under‘agreements to provide "24 city ‘services to the cities within the County._; 2s /// A
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_4-. It is understoodby the parties that the fund’
referred to’ in paragraph 3 above is under the full control of ‘the Board of Supervisors. and reappropriation of unencumberedyear-end balances in this fund is discretionary with
h
the Boardmiof Supervisors .
.5.
_ The City agrees to make payment to thefund, and
the County agreesto require eachcity receiving services underCity Service Agreements‘-toalso contribute to the fund.

Payments towards the "total amount of the fund shall be made by the City in such amountsas may‘ he established by the Auditor-Controller according to the policy and procedure establishedby the Board of Supervisors, and in the same -ratio as the cost of services received by‘ the City is to the total cost to the County for its. performance of City Service Agreements during each fiscal year. the event that City should elect to terminate its Service Agreement with the County, its responsibility to contribute to the fund pursuant -to this agreement shallbe limited to payment of amounts which ‘accrue 'priorto the effective dateof saidtermination.

6. - Each party agrees to fullygcooperate with the other and assist the other party'her_et:o in all matters relating -to '
losses coveredby the terms of this agreement, and more
specifically but not being limited thereby,each party will:
(3) Give prompt notificationof all occurrenc
es covered-or likely to be coveredby the terms hereof,
'. together with particulars thereof‘. to theotherparty hereto;

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loss, cost or expense to it arising from such claim, judgment, . Coverrtment code.
(b) If claim’ is niade,or suit is bronghtagainst
a party on occurrences covered -or.likelyto covered
by th-elterms hereof, such party shall‘.i.mmediately
forwardevery claim, demand,notice, summons another process"rle)ceived by it to the other‘ party hereto. 4 7.- ShouldCity agree,-stipulate, consent" to, otherwise snffer‘the granting" of any claim,themaking of any judgment, order, or other award for damages or other relief againstitself. orany of its or the County's. officers, agents, or employeesin any proceeding or action authorized by law involving a matter arising out of the performance by the Countyof services affected hereby without the prior written consent thereto'of the County, the City agrees to indemnify, hold harmless, and defend the County from any or otheraward irrespective of the -legal‘basisupon which 1iability.nay be imposed by such action including liability of the County underthe provisions, of Section.895.2. of the

8. Any party may at ,—its owncost participate in .the
defense of any suit, or inthe prosecution of any appeal affecting matters hereininvolved where the duty of defense or prosecution is imposed on the other party, and where the other party has consented.hereto.

9. This agreement shall" apply to- and shallbe deemed
to be a part of all agreements, now existing or hereafter 137'

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- and County is joint and several under» §895'.2 ofthe Governentered into, including’amendments, renewals,-i or other ' extensions thereof, wherein the City and County have contracted undercircumstances‘ wherein theliabili-ty of" the City ment Codelof?the State of California. The provisionsof this agreement shallsupersede and control overany other p_rovi- - sions inconsistent ‘therewith inany ‘suchcontract, heretofore ‘ or hereafter entered into by and between the parties;hereto~, unless -by specific referencetherein this Assumption of Liability Agreement is inapplicable.
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10. ‘Onthe effective date of this agreement"that certain agreement entitled "Assumption of ‘Liability Amendment,"‘ if any betweenthe parties, is terminated. The effective date of this agreement is the date executed by the parties, inbut in no event-‘soonerthan 12:00 A.M., March 15, 1978, unless the aforementioned Assumption of Liability Amendment should be sooner terminated by the parties, in which event the date of such terminationshall be the effective date of this agreement. Upon the effective date of this agreement the" sameshall continueduring the term of _any agreement for services to which the same is applicable, .unless: the. County shall sooner electto terminatethis agreement’ upon thirty‘:
days written notice to the City. The Countyvfurtheragrees that this ‘agreement ‘shallbe only terminated uponthe‘occurrence of the foregoing, or any one» or more of thevfolloving QVEIICS 2.
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- and employees under this agreement, said obligation shall (8.) Failure of the Cityto cooperate with the
county as. required by this agreement.
(b) Uponthe City authorizingany judgment, order
or other awardfor damages without the consent of" the.

County';fn{“vio1ation of theterms and provisions of this agreement‘.
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I _ (cl Upon theCounty's'e1ectionin its absolute
‘discretionto terminate this Assumptionof Liability
Agreement as to all cities having such service agreeI
ments with the County.
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11.‘ To the extent that. the County has agreed “toindem- I nify, defendandwaiveharmless a city, its officers, agents‘ continue to'exis_t during the term of this agreement whether or not there are sufficient funds for such in,demnity,_ defense or holdharmless in the fund established by the Auditor4 controller.V It is further understood that the County may also utilize said fund for the purchase of commercial
insurance and claims management services and for the payment ‘if
of other» costs to cover the exposures of the County hereunder in who1e.or in part.

12. ‘Ontermination by the City of ‘servicecontract‘ with the County, or upon termination by the County for anycause, the-County shall continue-to indemnify, defend and holdhharm-". .
less -the City for all claims and losses.for whichliahility is imposed on the County by the terms of this agreement,-and139"

. wherearising out of the County's negligent or wrongful act or omission, prior to the effective date of said termination. said City shall not be _entitled to return of. any considers.-.

Ation‘paid by_ it towards the fund estabiished by the.Auditor-' Controlleron the termination of this egreement.
‘ IN WITNESS WHEREOF,the parties hereto havecaused this agreement to be executed by their duly authorized officers the day and year hereinafter set‘forth.
‘to “ ‘ ‘
. ADOPTED
sumorsut=e:v!sn§3-
COUNTYor wasAM1.‘s'
1'09 -. - 020271977’
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cm: '40F.'COVINA - ‘_ .
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Byé 4/éiugt/£25-' ‘:

Mayor .
‘ A'1"1‘E_ST' this 5th
citiy
comm:or msANGEL!-ZS
By$?F3m_Q
airman, Boar o upervisors
I gggfrthis 22 day cg
JAMES s. M1212, ErecutiveOfficer-
‘clerk of the Board of Supervisors
140 Page 18 of 18
CC Regular Meeting

AGENDA ITEM REPORT
ITEM NO. NB 1
Meeting: CC Regular Meeting - Mar 01 2022
Title: Fiscal Year 2021-22 Mid-Year Budget Update and Adjustments Resolution CC 2022-22 Presented By: Anita Agramonte, Administrative Services Director Recommendation: 1. Adopt Resolution CC 2022-22 authorizing Fiscal Year 2021-2022 mid-year budget adjustments; and

2. Receive and file the Fiscal Year 2021-22 Mid-Year Budget Update.

EXECUTIVE SUMMARY:

The Mid-Year Budget Update provides an update on the status of the City's finances. The report includes recommended budget revisions as well as year-end revenue and expenditure projections.

BACKGROUND:

The City Council adopted the FY 2021-22 Budget on June 1, 2021. The total revenue budget was projected at $88,346,985 and total expenditures of $97,976,050 were estimated. The adopted General Fund budget reflected $43,223,024 in revenues and $42,723,024 in expenditures and included a $500,000 surplus which was reserved for projected increases in compensation based on negotiations with the various bargaining units.

The originally adopted budget has been amended over the past several months to include prior year carryovers and additional appropriations authorized by the City Council. Factoring in these amendments and additional appropriations, the current General Fund revenue budget totals $43,629,974 while the budgeted expenditures total $43,470,751.

DISCUSSION:

As a part of the Mid-Year report, staff has analyzed year to date revenues and expenditures as compared to the budget and identified accounts requiring adjustments.

General Fund:

The table below summarizes the original Fiscal Year 2021-22 General Fund adopted budget:

The following table summarizes the current Fiscal Year 2021-22 General Fund budget, revised to include any budget resolutions approved by the City Council to date, including encumbrance carryovers:

The current budget projects a surplus of $159,223 at the end of Fiscal Year 2021-22. The Transaction and Use Tax Fund projects a deficit of $628,780 which includes transfers to the General Fund to offset general operating costs, as well as funding for Capital Projects.

General Fund Revenues:

The table below summarizes Fiscal Year 2021-22 general fund revenues. The table includes FY 2020-20 Actual revenues, and reflects the adopted and revised FY 2021-22 Budget, recommended mid-year adjustments as well as year-end figures indicating projected Fiscal Year 2021-22 revenue outcomes. .

Overall, as outlined in the table above, an increase in revenues of $353,350 is projected. Taxes are projected to surpass the original budget by $353,000 due to projected increases in the Property Tax, Sales Tax, Utility Users Tax and Franchise revenue categories, allowing us to reduce the transfer of funds from the Measure CC fund by $800,000. Additional increases are projected in Licenses and Permits and Intergovernmental revenues, which are offset by decreases in Charges for Services, Fines and Forfeitures and Other revenues. The original budget process utilized a conservative approach in projecting revenues, however based on year to date receipts and an analysis of final outcomes for FY 2020-21, it is anticipated that most categories will surpass initial projections, as illustrated above.

General Fund Expenditures:

The following table summarizes Fiscal Year 2021-22General Fund expenditures by department. The table includes year to date expenditures as of December 31, 2021, recommended mid-year adjustments as well as projected year-end expenditure figures for Fiscal Year 2021-22.

The recommended expenditure mid-year adjustments total $486,793 and include adjustments pertaining to MOU negotiated benefits that were not included in the initially adopted budget, as well as increases pertaining to utilities, janitorial services, building maintenance, computer maintenance, training and over-time costs in the Police department, increase in legal fees in Human Resources and in Code Enforcement, and an increase in consulting fees in Community Development to fund a development impact fee study and an ADU assessment.

These increases are offset by reductions in various programs within the Parks and Recreation and Library department which are projected to total $138,507. General Fund Expenditures by department are further detailed in Attachment C.

Additionally, since Measure CC revenues have exceeded projections, it is recommended to transfer approximately $6.3 million from the Measure CC fund to the various internal service funds which were short funded in prior fiscal years. This would help stabilize these funds and provide coverage for liabilities and workers compensation.

Fund Balances:

The following table illustrates the General Fund budget including all the recommended mid-year adjustments, including the Measure CC funds. This balance meets the City’s goal of maintaining a minimum of 20% emergency reserve in the General Fund.

All the recommended General Fund mid-year adjustments are summarized in Resolution CC 2022-22and detailed in Exhibit A.

Other Funds:

There are several adjustments recommended in various Special Revenue Funds, Capital Projects Funds, Enterprise Funds and Internal Service Funds as detailed in Attachment A. Primarily these adjustments represent clean-up items mostly pertaining to Grant funds that were expended in the prior FY and reimbursement revenues were received in the current FY, as well as some adjustments to the Transportation funds moving projects based on availability of funds to balance each of the respective funds.

Additionally, since the internal service funds have been short funded in the past several years, which resulted in a decrease in reserves in these funds, it is recommended that a transfer of approximately $6.3 Million from the Measure CC fund and from the City’s Enterprise funds be authorized to replenish these funds. In particular, the workers Compensation and Public Liability funds have been operating with negative fund balances for several years. This transfer would cover the negative balances and provide coverage for existing claims and cases.

FISCAL IMPACT:

Should all the recommended mid-year adjustments be approved, the total revenue budget will be $104,917,441and budgeted expenditures would total $122,582,586citywide. The General Fundremains balanced, with a small surplus of $25,780 projected
CEQA (CALIFORNIA ENVIRONMENTAL QUALITY ACT):

None.

ATTACHMENTS:

Attachment A - Resolution CC 2022-22 - Including Exhibit A - Fiscal Year 2021-22 Mid Year Adjustments Summary
Attachment B - Fund Balances Report Fiscal Year 2021-22 Attachment C - General Fund Expenitutre Summaries by Department - Fiscal Year 2021-22 Respectfully submitted,

RESOLUTION CC 2022-22

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COVINA, CALIFORNIA, AUTHORIZING FISCAL YEAR 2021-2022 MID-YEAR

BUDGET ADJUSTMENTS
WHEREAS, on June 1, 2021, the City Council of Covina adopted Resolution CC 2021- 57 adopting the Fiscal Year 2021-22 Budget for the City of Covina/Covina Public Financing Authority/Covina Housing Authority; and
WHEREAS, certain programs included in the Fiscal Year 2021-22 Budget will have revenue and expenditures which may vary from the adjusted budget; and WHEREAS, the City Council desires that the Fiscal Year 2021-22 Budget be adjusted for each of these programs to assure budgetary compliance; and WHEREAS, the cost center adjustments are reported in Exhibit A of this Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF COVINA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the budget adjustments to the City of Covina Fiscal Year 2021-22 Budget are adopted as listed in Exhibit A and the City Manager is authorized to implement the same.

SECTION 2. The City Clerk shall certify to the passage and adoption of this resolution and shall enter the same in the Book of Original Resolutions.

APPROVED and PASSED this 1st day of March, 2022.

City of Covina, California
BY:

JORGE A. MARQUEZ, Mayor
ATTEST:

GEORGIANNA NICOLE ALVAREZ
Chief Deputy City Clerk

Resolution CC 2022-22 Page 2 of 2

CERTIFICATION
I, Georgianna Nicole Alvarez, Chief Deputy City Clerk of the City of Covina, do hereby certify that Resolution CC 2022-22 was duly adopted by the City Council of the City of Covina at a regular meeting held on the 1
st day of March, 2021, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

Dated:

GEORGIANNA NICOLE ALVAREZ
Chief Deputy City Clerk

General Fund
Proposed Revenue Adjustments Account
Amount Increase /
(Decrease)
General
Property Tax 1010‐0000‐40120 291,000.00
Sales Tax 1010‐0000‐40200 642,000.00
Transient Occupancy Tax 1010‐0000‐40300 40,000.00
UUT ‐ Electricity 1010‐0000‐40740 (30,000.00)
UUT ‐ Gas 1010‐0000‐40760 70,000.00
UUT ‐ Water 1010‐0000‐40780 140,000.00
General ‐ Transfer‐GF 1010‐0000‐49110 (800,000.00)
Emergency Services ‐ COVID
ARPA Cost Recovery 1010‐1650‐49120‐COVID 44,000.00
Parks & Recreation
Aquatics Rental Revenue 1010‐AQ05‐43350 45,200.00
Community Event Fees 1010‐3200‐43311 (10,000.00)
Leisure Lifestyle Class Revenue 1010‐RS32‐43315 (60,000.00) Cultural Excursion Revenue 1010‐PR33‐43316 (10,000.00)
Facility fees 1010‐3300‐43328 11,150.00
Community Development
Planning ‐ Other Revenue 1010‐4010‐48990 (3,000.00)
Building Insp ‐ Electrical Permits 1010‐4100‐41220 20,000.00 Building Insp ‐ Fire Plan Check 1010‐4100‐43173 (4,000.00) Code Enf ‐ Fines 1010‐4200‐44800 (15,000.00)
Code Enf ‐ Other 1010‐4200‐48990 (18,000.00)
Total General Fund Revenue Adjustments 353,350.00
Proposed Expenditure Adjustments Account
Amount Increase /
(Decrease)
City Council
Flex Benefits 1010‐0010‐50290                       8,300.00 Auto Allowance 1010‐0010‐50700                     24,000.00 Technology Reimbursement 1010‐0010‐50760                       5,000.00 Human Resources
Legal Fees 1010‐0800‐51250                     25,000.00 City of Covina
FY 2021‐22 Mid‐Year Adjustments Summary
Exhibit A Page 7 of 16
City of Covina
FY 2021‐22 Mid‐Year Adjustments Summary
Proposed Expenditure Adjustments (Cont.) Account
Amount Increase /
(Decrease)
Police Department
Electrical Utilities 1010‐1000‐52120                     40,000.00 Janitorial Services 1010‐1000‐52300                       5,000.00 Building Maintenance 1010‐1000‐52400                     10,000.00 Crime Prevention Overtime 1010‐1110‐50030                     10,000.00 Patrol Overtime 1010‐1130‐50030                     70,000.00 Jail Overtime 1010‐1150‐50030                     70,000.00 Parking Services 1010‐1300‐51410                     30,000.00 Communications Overtime 1010‐1410‐50030                     65,000.00 Training 1010‐1440‐53210                     55,000.00
Computer Maintenance 1010‐1450‐52480                  100,000.00 Patrol Overtime ‐ Christmas Parade 1010‐PP03‐50030                     10,000.00 Parks and Recreation
Regular Full‐Time Salaries 1010‐3000‐50010 22,887.00
Regular Part‐Time Salaries 1010‐3300‐50015 10,509.00
Regular Part‐Time Salaries 1010‐3500‐50015 (43,664.00)
Gas Utilities 1010‐3700‐52130 14,000.00
Recreation Program Fees 1010‐AQ05‐51600 11,000.00
Instructor Fees 1010‐RS32‐51350 (42,000.00)
Recreation Programs 1010‐RS33‐51600 (10,000.00)
Community Development
Admin ‐ Consulting Fees 1010‐4000‐51005 50,000.00
Admin ‐ Furniture and Equipment 1010‐4000‐XXXXX 18,000.00 Planning ‐ Consulting Fees 1010‐4010‐51005 15,000.00
Code Enforcement ‐ Legal Fees 1010‐4200‐51200 15,000.00 Library
Regular Full‐Time Salaries 1010‐3900‐50010 (53,840.00)
Regular Part‐Time Salaries 1010‐3900‐50015 29,490.00
Electric Utility 1010‐3900‐52120 10,000.00
Maintenance Buildings/Structures 1010‐3900‐52400 10,000.00 General Library Services 1010‐3900‐58390 (19,175.00)
Regular Part‐Time Salaries 1010‐LS01‐50015 (25,350.00)
Regular Part‐Time Salaries 1010‐LS03‐50010 (22,944.00)
Regular Part‐Time Salaries 1010‐LS03‐50015 (29,420.00)
Total General Fund Expenditure Adjustments 486,793.00
Special General Fund
Transaction and Use Tax 1095‐0000‐40205 623,000.00
Transfer‐To G/F 1095‐0000‐59110 (800,000.00)
Transfer‐To Internal Services Funds 1095‐9900‐59170 5,289,367.00 Exhibit A Page 8 of 16
City of Covina
FY 2021‐22 Mid‐Year Adjustments Summary
Special Revenue Funds Account
Amount Increase /
(Decrease)
LMIH 2002 Bond Proceeds
Transfer‐Capital Projects Fund 2053‐3400‐59140‐P1601 567.00 2004 Bond Proceeds Fund
Badillo Parking Project 2055‐4400‐55200‐P1902 (90,949.00) Improvements‐ Not Build/Structures 2055‐4400‐55200 13,698.00 Other Federal Grants
FEMA grant 2270‐1700‐42090 18,637.50
Justice Assistance Grants
JAG Grant 2019 2271‐1120‐42080‐JAG19 (2,030.00)
JAG Grant 2020 2271‐1120‐42080‐JAG20 11,246.00
Corona Virus Emerg Suprt Fund 2271‐1000‐42090‐CESF 4,825.00 JAG 2019 ‐ PT Salaries/Benefits 2271‐1120‐50xxx‐JAG19 (12,430.00) JAG 2021 ‐ PT Salaries 2271‐1120‐50015‐JAG21 (3,708.00) Homeland Security Grant
Grant Revenue 2278‐1130‐42035 70,199.00
COPS Grant
COPS Grant Revenue 2285‐1130‐42030 132,509.00
Gas Tax Fund
Traffic Signal Maintenance 2300‐2200‐52418 (60,000.00)
Streets Infrastructure 2300‐2200‐55310 (155,000.00)
Street Sweeping Sign Project 2300‐2200‐55310‐P2013 (40,441.70) Measure R Fund
Traffic Signal Maintenance 2410‐2200‐52418 (92,500.00)
City‐Wide Street Rehabilitation 2410‐2200‐55310‐P2201 (25,094.89) Misc. Concrete Repair 2410‐2200‐55310‐P2106 (11,106.87) Measure M Fund
Traffic Signal Maintenance 2420‐2200‐52418 152,500.00
Street Infrastructure 2420‐2200‐55310 155,000.00
Literacy Program
Library Services ‐ Rev 2800‐3900‐42186 35,973.00
Literacy Salaries 2800‐3900‐50010 (3,452.00)
Special Supplies 2800‐3900‐54350 20,250.00
Library Literacy Grant 2800‐3900‐58390 19,175.00
Exhibit A Page 9 of 16
City of Covina
FY 2021‐22 Mid‐Year Adjustments Summary
Special Revenue Funds (Cont.) Account
Amount Increase /
(Decrease)
Workforce Literacy Program
Other State Grants 2807‐3900‐42190 3,452.00
Literacy Salaries 2807‐LS82‐50010 3,452.00
Canine Donations Fund
Canine Donations 2923‐1160‐48100 11,316.00
Canine Supplies 2923‐1160‐54990 (1,407.00)
Miscelaneous Grants
Homeless Grant Prevention & Diversion 2980‐4725‐42600‐G2102 1,712                      .00 Homeless Grant Pilot Program 2980‐4725‐42600‐G2103 42,101.00 ARPA Fund
Software Lease Fees 2990‐1650‐51795 16,000.00
Capital Projects Account
Amount Increase /
(Decrease)
iTEC Fund
Land Easements 4060‐4000‐55020 1,500.00
Parks CIP
Transfer‐Special Revenue Fund 4600‐3400‐49120‐P1601 567.00 Transfer‐Measure CC Fund 4600‐3400‐49110‐P2207 65,000.00 Covina Skate Park Project 4600‐3400‐55200‐P2207 65,000.00 Exhibit A Page 10 of 16
City of Covina
FY 2021‐22 Mid‐Year Adjustments Summary
Internal Service Funds Account
Amount Increase /
(Decrease)
Central Equipment
Transfer ‐ Enterprise Fund 7010‐6010‐49160 211,800.00
Transfer ‐ General Fund 7010‐6010‐49110 788,200.00
Fuel 7010‐6010‐54620 100,000.00
Information Technology
Transfer ‐ Enterprise Fund 7200‐6200‐49160 110,619.00
Transfer ‐ General Fund 7200‐6200‐49110 889,381.00
Computer Maintenance 7200‐6200‐52480 3,932.00
Computer Hardware 7200‐6200‐55700 48,788.00
Workers' Compensation
Transfer ‐ Enterprise Fund 7360‐0860‐49160 311,107.00
Transfer ‐ General Fund 7360‐0860‐49110 2,207,980.00
Workers' Comp ‐ Administrators 7360‐0860‐51310 30,000.00 Medical Fees 7360‐0860‐51330 30,000.00
Liability & WC Claim Pmt 7360‐0860‐53000 1,197,000.00
Public Liability
Transfer ‐ Enterprise Fund 7370‐0870‐49160 386,753.00
Transfer ‐ General Fund 7370‐0870‐49110 1,403,806.00
Liability & WC Claim Pmt 7370‐0870‐53000 283,000.00
Enterprise Funds Account
Amount Increase /
(Decrease)
Water Utility
Transfer ‐ Internal Service Fund 6010‐5000‐59170 546,210.00 Environmental
Transfer ‐ Internal Service Fund 6200‐5550‐59170 59,192.00 Legal Fees 6200‐5580‐51200 25,000.00
Street Sweeping 6200‐5540‐52412 147,000.00
Sewer Utility
Transfer ‐ Internal Service Fund 6300‐2700‐59170 414,877.00 Exhibit A Page 11 of 16
City of Covina
FY 2021‐22 Fund Balance Summary
Fund Description
June 30, 2021 Fund
Balance
Revenue
Budget
Mid‐Year
Adjustment Available resources
Expenditure
Budget
Mid‐Year
Adjustments
June 30, 2022
Fund Balance Chg
1010 General Fund 9,445,916                   43,629,974             53, 353,350                  43, 429,240 470,751             9, 486,793               25, 471,696 780.00 1095 Special General Fund (Transaction/Use Tax) 10,976,888                7,377,000             18, 623,000                  8, 976,888          4, 005,780          6, 489,367               (4, 481,741 495,147) Total General Fund 20,422,804                51,006,974             72, 976,350                  51, 406,128        4, 476,531          15, 976,160            (4, 953,437 469,367) 2020 Low Mod Housing Asset Fund 3,428,482                   30,000                3,                     3, 458,482 183,506                  (3, 274,976 153,506) 2025 Housing Bond Proceeds 04 Priva 768,316                      13,664                        33,000 781,980                  (19, 748,980 336) 2053 LMIH 2002 Bond‐Public Area 1 (1)                                  568                     567                               ‐                     567 ‐ 1 2055 2004 Bond‐Private 1,600,918 82,411 1,683,329 1,760,580 (77,251)                               (1, 0 600,918) 2100 Community Development Block Gr ‐ 460,161 460,161.00 460,161 ‐ ‐ 2103 Housing Program Administration ‐ ‐                     ‐ ‐                     ‐ ‐ 2120 Permanent Local Housing Allocation ‐ 459,715 459,715 459,716 (1) (1)2140 Homeless Grant Fund ‐ 300,000 300,000 300,000 ‐ ‐                      2185 Building Equipment Reserve 17,166 3,700 20,866 19,338 1,527.70 (15,638)2189 Heritage Tree Preservation 41,623 ‐                     41,623 ‐                     41,623 ‐ 2200 Police Evidence Reserve ‐ ‐                     ‐ ‐                     ‐ ‐ 2205 Inmate Communication 29,614 500 30,114 ‐                     30,114 500 2221 Federal Treasury Narcotics 21,011 ‐                     21,011 ‐                     21,011 ‐ 2222 Federal Justice Narcotic Siezu 170,659 1,600 172,259 ‐                     172,259 1,6002230 Other State Grants ‐ 275,660 275,660 275,660 ‐ ‐ 2246 Supplemental Law 421,973 157,500 579,473 364,932 214,541 (207,432) 2270 Other Federal Grants (18,638) ‐                     18,638 ‐ ‐                     ‐ 18,638 2271 Justice Assistance Grant (58,862) 59,239 14,041 14,418 30,556 (16,138) (0) 58,862 2278 Homeland Security Grant (70,071) ‐                     70,199 128 ‐                     128 70,199 2285 COPS Grant (132,509) 150,000 132,509 150,000 150,000 (0) 132,509 2290 Traffic Safety Fund 8,385 ‐                     8,385 ‐                     8,385 ‐ 2300 State Gas Tax 302,164 1,217,186 1,519,350 1,777,042 (255,442) (2,251) (304,414) 2310 Road Maintenance and Rehab 212,348 963,266 1,175,614 955,266 220,348 8,000 2360 CA‐Strong Motion Instrumentati 11,685 ‐                     11,685 ‐                     11,685 ‐ 2365 SB1186 Fund 63,100 ‐                     63,100 ‐                     63,100 ‐ 2370 CA‐Green Building Standards 2,682 ‐                     2,682 ‐                     2,682 ‐ 2400 Proposition A 1,099,233 1,259,832 2,359,065 1,854,275 504,790 (594,443) 2405 Proposition C 1,027,774 865,520 1,893,294 1,838,793 54,501 (973,273)2407 TDA (8,620) 37,081 28,461 3,500 24,961 33,581 2410 Measure R 222,785 641,000 863,785 989,777 (128,702) 2,710 (220,075) 2420 Measure M 653,419 685,000 1,338,419 980,923 307,500 49,996 (603,423) 2500 Air Quality Improvement 101,151 56,600 157,751 142,666 15,085 (86,066) 2510 Measure W 640,035 1,500,283 2,140,318 1,809,900 330,418 (309,617) 2520 DOC Beverage Container Grant 11,786 12,300 24,086 24,086                               (11, 0 786)2530 Oil Payment Program ‐ 6,100 6,100 6,100 ‐ ‐ 2600 Cultural Arts 3,015 ‐                     3,015 ‐                     3,015 ‐ 2604 Quimby Fees 204,485 ‐                     204,485 ‐                     204,485 ‐ 2700 Municipal Parking District 708,741 184,600 893,341 433,020 460,321 (248,420) 2710 Street Lighting Assessment Dis 2,885 233,076 235,961 248,551 (12,591) (15,475) Attachment
B

City of Covina
FY 2021‐22 Fund Balance Summary
Fund Description
June 30, 2021 Fund
Balance
Revenue
Budget
Mid‐Year
Adjustment Available resources
Expenditure
Budget
Mid‐Year
Adjustments
June 30, 2022
Fund Balance Chg
2720 Street Trees and Landscaping 348,443 199,025 547,468 163,614 383,854 35,411 2740 Community Facilities District 213,725 176,681 390,406 193,000 197,406 (16,319) 2750 Shoppers Lane Parking District 24,309 11,200 35,509 7,600 27,909 3,600 2800 Literacy Grant ‐ 18,500 35,973 54,473 18,500 35,973 ‐ ‐ 2807 Workforce Act Grant ‐ 10,000 3,452 13,452 10,000 3,452 ‐ ‐ 2810 Library Equipment Reserve (23,171) 46,138 22,967 22,910 57 23,2282890 PEG‐Public Education and Government 469,633 50,000 519,633 25,100 494,533 24,9002920 Public Safety Donation 15,273 ‐                     15,273 ‐                     15,273 ‐ 2922 DARE Donation Admin 4,787 ‐                     4,787 ‐                     4,787 ‐ 2923 Canine Unit Donations (12,723) 6,000 11,316 4,593 6,000 (1,407) (0) 12,723 2926 Gang & Graffiti Donation 922 ‐                     922 ‐                     922 ‐ 2927 Police Explorer Donation 17,190 3,500 20,690 3,500 17,190 ‐ 2930 Gang/Graffiti Scholarship Fund 679 ‐                     679 ‐                     679 ‐ 2931 Every 15 Minutes Admin 2,896 ‐                     2,896 ‐                     2,896 ‐ 2957 Playground Equip Replace Donat 5,941 ‐                     5,941 ‐                     5,941 ‐ 2958 Teen Program Fundraising 2,505 ‐                     2,505 ‐                     2,505 ‐ 2960 Parks & Recreation Donations 14,544 ‐                     14,544 ‐                     14,544 ‐ 2963 Joslyn Foundation Donation 20,247 ‐                     20,247 ‐                     20,247 ‐ 2965 Youth Program Donations 11,483 ‐                     11,483 ‐                     11,483 ‐ 2966 Youth Sports Equip Donation 55,562 ‐                     55,562 ‐                     55,562 ‐ 2967 Volunteen Web Berger Grant 30,386 2,760 33,146 2,760 30,386 ‐ 2968 Senior Fundraising Donations 6,272 ‐                     6,272 ‐                     6,272 ‐ 2969 Grandmothers Club Donations 2,008 ‐                     2,008 ‐                     2,008 ‐ 2970 Library Services‐Donation 43,414 21,900 65,314 21,900 43,414 ‐ 2971 Lib Book Donation 9,374 ‐                     9,374 ‐                     9,374 ‐ 2972 Library Services‐IT Donation 1,475 ‐                     1,475 ‐                     1,475 ‐ 2973 Gates Donation Fund 13,026 ‐ 13,026 ‐ 13,026 ‐
2975 Lib Services‐Literacy Donation 10,933 ‐                     10,933 ‐                     10,933 ‐ 2976 Joseph J Borrello Memorial 86,216 ‐                     86,216 ‐                     86,216 ‐ 2980 Miscellaneous Grants (43,813) 225,000 43,813 225,000 225,000 (0) 43,813 2990 ARPA                               5, ‐ 675,524 5,675,524 3,541,873 16,000 2,117,651 2,117,651 4010 General CIP ‐ ‐                     ‐ ‐                     ‐ ‐ 4050 Development Project Deposits ‐ ‐                     ‐ ‐                     ‐ ‐ 4060 Covina iTEC Project fund 54,361 ‐                     54,361 ‐                     1,500 52,861 (1,500)4200 Public Works CIP ‐ 500,000 500,000 500,000 ‐ ‐                      4300 Transportation CIP                               1, ‐ 500,000 1,500,000 1,500,000 ‐ ‐                      4600 Parks and Recreation CIP (16,425) 1,725,213 65,567 1,774,355 1,675,186 65,000 34,169.35 50,594 4630 Kahler Russell Park Gymnasium 111,540 ‐                     111,540 ‐ 111,540 ‐ 4640 Joslyn Center Reconstruction 5,000 ‐                     5,000 ‐                     5,000 ‐ 4701 Impact Fees‐General Govt 213,706 ‐                     213,706 ‐                     213,706 ‐ 4702 Impact Fees‐Library Admin 187,015 ‐                     187,015 ‐                     187,015 ‐ 4703 Impact Fees‐Police Admin 74,685 ‐                     74,685 ‐                     74,685 ‐ Attachment
B

City of Covina
FY 2021‐22 Fund Balance Summary
Fund Description
June 30, 2021 Fund
Balance
Revenue
Budget
Mid‐Year
Adjustment Available resources
Expenditure
Budget
Mid‐Year
Adjustments
June 30, 2022
Fund Balance Chg
4704 Impact Fees‐Park Fac Admin 39,355 ‐                     39,355 ‐                     39,355 ‐ 4705 Impact Fees‐Streets Adm 1,481,775 ‐                     1,481,775 767,925 713,850 (767,925) 4706 Impact Fees‐Fire Admin 107,580 ‐                     107,580 ‐                     107,580 ‐ 6010 Water Utility Admin (907,441) 10,796,500 9,889,059 10,971,422 546,210 (1,628,573) (721,132)6011 Water Capital Improvement Fund 14,920,936 380,000 15,300,936 6,151,261 9,149,675 (5,771,261)6200 Environmental‐Waste Mgmt 1,908,480 1,104,570 3,013,050 2,029,476 231,192 752,382 (1,156,098) 6300 Sewer Utility 9,189,809 2,948,539 12,138,348 5,951,931 414,877 5,771,540 (3,418,269) 7010 Central Equipment Operations 1,026,291 1,444,203 1,000,000 3,470,494 1,504,492 100,000 1,866,002 839,711 7200 Information Technology 631,432 1,181,505 1,000,000 2,812,937 1,181,505 52,720 1,578,712 947,280 7360 Worker's Compensation (1,262,087) 896,328 2,519,087 2,153,328 896,328 1,257,000                               1, 0 262,087 7370 Public Liablity (1,507,559) 1,173,049 1,790,559 1,456,049 1,173,049 283,000                              1, (0) 507,559 8186 Downtown District 1,454 9,000 10,454 9,000 1,454 ‐ 8187 Prospero 375 5,625 6,000 5,625 375 ‐
T800 OPEB Trust 1,090,237 132,000 1,222,237 2,500 1,219,737 129,500 SXXX Successor Agency Funds (2,220,893) 6,329,641 4,108,748 6,631,038 (2,522,290) 58,370,702 97,235,937 7,681,504 163,288,143 114,770,374 7,812,212 40,705,557 (17,665,145) Attachment
B

2021 2022 2022 2022 Percent of Mid‐Year Projected
Legislative Actual Adopted Revised Actual YTD Budget Adjustments Year End City Council 45,780            57,887           57,887             43,579          75% 37,300                 95,187 City Clerk 2,548              2,748             2,748               1,062            39% ‐                      2,748 Elections ‐                  189,900          339,900          22,062          6% ‐                      339,900 City Treasurer 2,548              2,748             2,748               1,102            40% ‐                      2,748 City Attorney 257,262          235,000          235,000                115,810 49%                      ‐       235,000 488,283 308,137          638,283          183,613        29% 37,300                 675,583 2021 2022 2022 2022 Percent of Mid‐Year Projected
Administration Actual Adopted Revised Actual Budget Adjustments Year End City Manager 227,708          252,460          252,460          93,461          37% ‐                      252,460 Economic Development 85,917            98,066           98,066             34,602          35% ‐                      98,066 Public Information 94,319            74,178           74,178             28,588          39% ‐                      74,178 Records Management 248,777          293,639          293,639                121,503 41%                      ‐       293,639 718,343 656,721          718,343          278,153        39% ‐                      718,343 2021 2022 2022 2022 Percent of Mid‐Year Projected
Administrative Services Actual Adopted Revised Actual Budget Adjustments Year End Finance/Accounting 892,627          988,790          988,790          415,221        42% ‐                      988,790 Duplicating 10,378            11,444           11,444             4,921            43% ‐                      11,444 Human Resources 400,051          388,292          388,292          181,030        47% 25,000                 413,292 General Insurance 638,144          707,935          707,935                365,961 52%                      ‐       707,935 2,096,461 1,941,201       2,096,461       967,133        46% 25,000                 2,121,461 2021 2022 2022 2022 Percent of Mid‐Year Projected
Non Departmental Actual Adopted Revised Actual Budget Adjustments Year End Cost Allocation (2,901,175)     (2,822,874)     (2,822,874)      (705,719)      25% ‐                      (2,822,874) Debt Service 229                  ‐                 ‐                   ‐                0% ‐                      ‐ Intergovernmental 43,714            41,700           41,700             16,035          38% ‐                      41,700 Community Outreach ‐                  61,000           67,950             ‐                0% ‐                      67,950 Transfers Out 815,637          166,764          166,764                  91,764 55%                      ‐       166,764 (2,553,410) (2,041,595)     (2,546,460)      (597,920)      23% ‐                      (2,546,460) 2021 2022 2022 2022 Percent of Mid‐Year Projected
Police Department Actual Adopted Revised Actual Budget Adjustments Year End General Administration 5,576,963       5,524,629       5,562,106       948,297        17% 55,000                 5,617,106 Crime Prevention 506,292          526,700          577,817          411,314        71% 10,000                 587,817 Investigations 2,163,408       2,369,323       2,369,323       988,913        42% ‐                      2,369,323 Patrol 8,603,536       8,323,537       8,330,657       4,089,498     49% 80,000                 8,410,657 Police Records 413,862          424,750          424,750          249,381        59% ‐                      424,750 Jail 493,668          451,308          456,084          277,056        61% 70,000                 526,084 Canine 38,706            39,306           39,306             61                  0% ‐                      39,306 Traffic 207,387          495,821          495,821          148,868        30% ‐                      495,821 Parking Control 382,300          393,191          393,191          220,600        56% 30,000                 423,191 Communications Svcs 1,424,463       1,411,664       1,411,664       689,641        49% 65,000                 1,476,664 Police Training 566,278          497,562          471,095          304,105        65% 55,000                 526,095 Computer Service 147,538          205,700          260,700          242,721        93% 100,000               360,700 Disaster Preparation 5,171              59,500           59,500             3,440            6% ‐                      59,500 Animal Control 406,692          360,200          360,200                180,000 50%                      ‐       360,200 21,083,191 20,936,264    21,212,214     8,753,893     41% 465,000               21,677,214 City of Covina
General Fund Expenditure Summaries by Department
Fiscal Year 2021‐22

City of Covina
General Fund Expenditure Summaries by Department
Fiscal Year 2021‐22
2021 2022 2022 2022 Percent of Mid‐Year Projected
Emergency Services ‐ COVID Actual Adopted Revised Actual Budget Adjustments Year End COVID‐19 Costs 596,007          ‐                 ‐                   190,606        ‐ ‐                      ‐ 2021 2022 2022 2022 Percent of Mid‐Year Projected
Fire Department Actual Adopted Revised Actual Budget Adjustments Year End Fire Suppression 11,073,705    11,975,759    11,975,759     6,983,046     58% ‐                      11,975,759 2021 2022 2022 2022 Percent of Mid‐Year Projected
Public Works Actual Adopted Revised Actual Budget Adjustments Year End General Administration 198,376          215,890          215,890          33,376          15% ‐                      215,890 Civic Center 104,595          125,662          125,662          38,876          31% ‐                      125,662 Graffiti 292                  500                 500                  292                58% ‐                      500 Engineering 258,858          226,114          226,114          133,434        59% ‐                      226,114 Streets 1,230,444       881,358          881,358          320,067        36% ‐                      881,358 Street Lighting 262,832          300,000          300,000          115,420        38% ‐                      300,000 Traffic Control 61,708            141,500          141,500          35,645          25% ‐                      141,500 Yard Center 171,634          276,531          276,531          76,710          28% ‐                      276,531 Park Maint 876,195          991,648          991,648                421,963 43%                      ‐       991,648 3,159,203 3,164,934       3,159,203       1,175,783     37% ‐                      3,159,203 2021 2022 2022 2022 Percent of Mid‐Year Projected
Parks And Recreation Actual Adopted Revised Actual Budget Adjustments Year End General Administration 610,324          588,673          588,673          168,922        29% 22,887                 611,560 Community Relations 122,281          206,109          206,109          82,942          40% ‐                      206,109 Recreation Services 408,279          694,528          694,528          279,726        40% (52,000)                642,528 Community Programs 27,260            53,471           53,471             16,153          30% 10,509                 63,980 Senior Services 145,405          366,635          366,635          140,413        38% (43,664)                322,971 Community Parade 40,618            164,202          164,202          79,864          49% ‐                      164,202 Community Special Events ‐                  25,221           25,221             ‐                0% ‐                      25,221 Aquatics 212,577          295,939          295,939          156,433        53% 25,000                 320,939 Library Services 849,687          1,126,728       1,143,246             353,826 31%            (101,239)   1,042,007 3,521,506 2,416,431       3,538,024       1,278,279     36% (138,507)              3,399,517 2021 2022 2022 2022 Percent of Mid‐Year Projected
Community Development Actual Adopted Revised Actual Budget Adjustments Year End General Administration 584,561          631,572          670,756          174,735        26% 68,000                 738,756 Historic Preservation ‐                  5,000             5,000               ‐                0% ‐                      5,000 Planning 500,690          520,582          930,582          251,587        27% 15,000                 945,582 Planning Commission 12,674            12,675           12,675             5,281            42% ‐                      12,675 Building Inspection 671,329          712,943          708,993          258,519        36% ‐                      708,993 Code Enforcement 385,600          350,918          350,918                165,904 47%                 365,918 15,000 2,233,690 2,154,855       2,678,924       856,025        32% 98,000                 2,776,924 Total Gen Fund 41,206,659    42,723,026    43,470,751     20,068,613 46% 486,793               43,957,544