Covina City Council
January 21, 2025

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SUPPLEMENTARY INFORMATION

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CITY OF COVINA

OTHER GOVERNMENTAL FUNDS

NONMAJOR GOVERNMENTAL FUNDS
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Special revenue funds account for revenues derived from specific taxes or other earmarked revenue sources. They are usually required by statute or local ordinance and /or resolution to finance particular functions, or activities. Non-major special revenue governmental funds of the City are as follows:

Community Development Block Grant Fund is a special revenue fund that accounts for the funding from the Department of Housing and Urban Development (HUD) in the form of a Community Block Grant (CDBG) program. The program has specific federal guidelines and all CDBG fund expenditures are monitored for compliance with both federally mandated rules and regulations and County of Los Angeles regulations.

Proposition A Transit Fund accounts for the receipts of the City’s share of the 1/2 cent sales tax levied in Los Angeles County for local transit uses.

Law Enforcement Fund accounts for federal and state local law enforcement grants and subventions to finance certain police activities.

Narcotic Seizure Fund accounts for receipts and disbursements associated with the federal, state and local narcotic seizure programs.

State Gas Tax Fund accounts for money apportioned by state statutes of the State of California to provide financing for street maintenance and improvements.

Proposition C Local Return Fund accounts for financial activities for the City’s share of Proposition C monies; designated for transportation related activities.

Air Quality Improvement Fund accounts for the motor vehicle fee for air and environmental improvements.

Municipal Parking District Fund accounts for receipts and expenditures for electricity, lot maintenance and engineering services in the various municipal parking lots.

Lighting Assessment District Fund accounts for special assessment collections from benefited properties for street lighting energy and maintenance.

Landscaping Assessment District Fund accounts for special assessment collections from benefited properties for landscape maintenance activities.

Community Facilities District Fund accounts for special assessment collections from benefited properties for community facilities maintenance activities.

Shoppers Lane Parking District Fund accounts for certain business tax registrations to finance parking maintenance and improvements in Shoppers Lane.

Measure M Fund accounts for monies received from Measure M allocation, which can be used to major street resurfacing, rehabilitation and reconstruction; pothole repair; left turn signals; bikeway; pedestrian improvements; streetscapes; signal synchronizations; and transit operations.

CITY OF COVINA

OTHER GOVERNMENTAL FUNDS

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
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TDA Grant Fund accounts for monies received from the California State Transit Development Act of 1971 on a per capita basis to California cities for transit and non-transit related purposes that comply with regional transition plans, which can be used for construction of pedestrian and bicycle facilities.

Road Maintenance and Rehabilitation Act Fund accounts for the deferred maintenance on the state highway system and the local street and road system.

PEG access Television Fund accounts for the fees received from the cable operators for administration and improvement to any public, educational, and government access television.

Housing Authority Fund administers the housing assets, liabilities, duties, and obligations related to the housing activities retained by the City following the dissolution of the Covina Redevelopment Agency.

This fund receives the majority of its revenues form collections and interest on loans.

Measure R Fund accounts for monies received from Measure R allocation, which can be used for major street resurfacing, rehabilitation and reconstruction; pothole repair; left turn signals; bikeway; pedestrian improvements; streetscapes; signal synchronizations; and transit operations.

Other Grants Fund accounts for the various state grant monies for various programs of the City.

Capital projects funds are used to finance and account for the acquisition and construction of major capital facilities other than those financed by other governmental type and proprietary funds. Nonmajor capital projects governmental funds of the City are as follows:

General Capital Fund accounts for major infrastructure and general improvements not accounted for in other governmental and proprietary funds.

Covina Revitalization Projects Fund accounts for the proceeds from the issuance of 2004 Taxable Tax Allocation Bonds used for the Covina Revitalization Project No. One project cost.

Transportation Fund accounts for monies used for various Public Works Capital Improvement Projects.

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CITY OF COVINA

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
(101)
Community
Development Law
Block Grant Proposition A Enforcement
ASSETS
Cash and Investments - $ 2,405,557 $ 98,513 $
Cash and Investments - Restricted - - -
Receivables:

Accounts 15,055 - -
Interest 6,595 - -
Leases 178,614 - -
Loans - 278,522 -
Due from Other Governments 15,636 - 43,921
Prepaid Items - - -
Total Assets 294,158 $ 2,605,821 $ 142,434 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES

LIABILITIES
Accounts Payable 2,599 $ 105,872 $ 2,257 $
Accrued Liabilities - - -
Deposits Payable - - -
Due to Other Governments 278,522 - -
Due to Other Funds 13,037 - -
Unearned Revenue - - -
Total Liabilities 294,158 105,872 2,257

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows - Leases - 178,417 -
Unavailable Revenue - - 8,031
Total Deferred Inflows of Resources - 178,417 8,031

FUND BALANCES (DEFICITS)
Nonspendable - - -
Restricted for:

Redevelopment and Housing - - -
Community Development - - -
Law Enforcement - - -
Transportation and Street Projects - 2,321,532 132,146
Air Quality Projects - - -
Assessment Districts - - -
Culture and Recreation - - -
Storm Water - - -
Other Capital Projects - - -
Unassigned - - -
Total Fund Balances (Deficits) - 2,321,532 132,146
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 294,158 $ 2,605,821 $ 142,434 $

CITY OF COVINA

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
(102)
Air Municipal Lighting
Narcotics State Gas Quality Parking Assessment
Seizure Tax Proposition C Improvement District District $ 122,959 342,636 $ 1,151,258 $ 51,185 $ 818,625 $ - $
- - - - - -
- - - - 1,768 -
- - - - 774 -
- - - - 234,451 -
- - - - - -
119,805 - 87,156 - 3,969 2,093
828 - - - - -
$ 243,592 342,636 $ 1,238,414 $ 51,185 $ 1,059,587 $ 2,093 $ $ 83,914 - $ 34,730 $ 145 $ 13,586 $ 21,595 $
- - - - 157 -
- - - - - -
- - - - - -
- - - - - 50,262
- - - - 5 -
83,914 - 34,730 145 13,748 71,857
- - - - 232,611 -
- - - - - -
- - - - 232,611 -
828 - - - - -
- - - - - -
- - - - - -
- 342,636 - - - -
158,850 - 1,203,684 - - -
- - - 51,040 - -
- - - - 813,228 -
- - - - - -
- - - - - -
- - - - - -
- - - - - (69,764)
159,678 342,636 1,203,684 51,040 813,228 (69,764)
$ 243,592 342,636 $ 1,238,414 $ 51,185 $ 1,059,587 $ 2,093 $

CITY OF COVINA

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
(103)
Landscaping Community Shoppers Lane
Assessment Facilities Parking
District District District
ASSETS
Cash and Investments 654,466 $ 81,662 $ 57,401 $
Cash and Investments - Restricted - - -
Receivables:

Accounts - - 27
Interest - - -
Leases - - -
Loans - - -
Due from Other Governments 1,762 5,086 -
Prepaid Items - - -
Total Assets 656,228 $ 86,748 $ 57,428 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES

LIABILITIES
Accounts Payable 23,936 $ - $ - $
Accrued Liabilities 103 - -
Deposits Payable 3,500 - -
Due to Other Governments - - -
Due to Other Funds - - -
Unearned Revenue - - 629
Total Liabilities 24,039 3,500 629

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows - Leases - - -
Unavailable Revenue - - -
Total Deferred Inflows of Resources - - -

FUND BALANCES (DEFICITS)
Nonspendable - - -
Restricted for:

Redevelopment and Housing - - -
Community Development - - -
Law Enforcement - - -
Transportation and Street Projects - - -
Air Quality Projects - - -
Assessment Districts 632,189 83,248 56,799
Culture and Recreation - - -
Storm Water - - -
Other Capital Projects - - -
Unassigned - - -
Total Fund Balances (Deficits) 632,189 83,248 56,799
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 656,228 $ 86,748 $ 57,428 $

CITY OF COVINA

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
(104)
Road PEG
TDA Maintenance and Access Housing
Measure M Grant Rehabilitation Television Authority Measure R $ - 227,652 $ 1,613,132 $ 588,632 $ 3,142,143 $ 810,243 $ - - - - - 508
- - - 14,281 - -
- - - - - -
- - - - - -
- - - - - -
- 74,328 230,786 - - 65,560
- - - - - -
$ - 301,980 $ 1,843,918 $ 602,913 $ 3,142,143 $ 876,311 $ $ - 42,338 $ 114,158 $ 1,200 $ 76,184 $ 10,676 $
- - - - - -
- - - - 5,213 -
- - - - - -
- - - - - -
- - - - - -
- 42,338 114,158 1,200 81,397 10,676
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - 3,060,746 -
- - - - - -
- - - - - -
- 259,642 1,729,760 - - 865,635
- - - - - -
- - - - - -
- - - 601,713 - -
- - - - - -
- - - - - -
- - - - - -
- 259,642 1,729,760 601,713 3,060,746 865,635
$ - 301,980 $ 1,843,918 $ 602,913 $ 3,142,143 $ 876,311 $

CITY OF COVINA

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
(105)
Total
Other Special General
Grants Fund Revenue Funds Projects
ASSETS
Cash and Investments 182,028 $ 12,348,092 $ 1,431,032 $ Cash and Investments - Restricted - 508 -
Receivables:

Accounts 31,439 308 -
Interest 7,369 - -
Leases 413,065 - -
Loans 278,522 - -
Due from Other Governments 259,796 909,898 2
Prepaid Items 828 - -
Total Assets 442,132 $ 13,989,721 $ 1,431,034 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES

LIABILITIES
Accounts Payable 28,051 $ 561,241 $ 17,225 $
Accrued Liabilities 262 2 -
Deposits Payable 8,713 - -
Due to Other Governments - 278,522 -
Due to Other Funds 63,299 - -
Unearned Revenue 255,830 256,464 -
Total Liabilities 283,883 1,168,501 17,225

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows - Leases - 411,028 -
Unavailable Revenue 226,588 234,619 -
Total Deferred Inflows of Resources 226,588 645,647 -

FUND BALANCES (DEFICITS)
Nonspendable 828 - -
Restricted for:

Redevelopment and Housing - 3,060,746 -
Community Development - - -
Law Enforcement 342,636 - 71,304
Transportation and Street Projects - 6,671,249 336,331
Air Quality Projects - 51,040 -
Assessment Districts - 1,585,464 -
Culture and Recreation - 601,713 569,667
Storm Water - - 1,779
Other Capital Projects - - 434,728
Unassigned (138,103) (68,339) -
Total Fund Balances (Deficits) (68,339) 12,175,573 1,413,809 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 442,132 $ 13,989,721 $ 1,431,034 $

CITY OF COVINA

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
(106)
Covina Total Total Nonmajor
Revitalization Capital Governmental
Projects Transportation Projects Funds
$ - 276,800 $ 1,707,832 $ 14,055,924 $
- - - 508
- - - 31,439
- - - 7,369
- - - 413,065
- - - 278,522
464,578 - 464,580 1,374,478
- - - 828
$ 464,578 276,800 $ 2,172,412 $ 16,162,133 $
$ 31,142 - $ 48,367 $ 609,608 $
- - - 262
- - - 8,713
- - - 278,522
173,195 - 173,195 236,494
260,242 - 260,242 516,706
464,579 - 481,804 1,650,305
- - - 411,028
72,262 72,262 - 306,881
72,262 - 72,262 717,909
- - - 828
- - - 3,060,746
- 276,800 276,800 276,800
- - 71,304 413,940
- - 336,331 7,007,580
- - - 51,040
- - - 1,585,464
- - 569,667 1,171,380
- - 1,779 1,779
- - 434,728 434,728
(72,263) - (72,263) (210,366)
(72,263) 276,800 1,618,346 13,793,919
$ 464,578 276,800 $ 2,172,412 $ 16,162,133 $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2024
(107)
Community
Development Law
Block Grant Proposition A Enforcement

REVENUES
Property Taxes $ - - $ - $
Business License Taxes - - -
Intergovernmental 344,374 1,386,179 329,120
Charges for Services - 143,607 -
Special Assessments - - -
Investment Earnings - 101,033 4,808
Miscellaneous - - -
Total Revenues 344,374 1,630,819 333,928

EXPENDITURES
Current:

Public Safety - - 186,367
Public Works - - -
Culture and Recreation - - -
Transit 1,091,975 - -
Redevelopment and Housing 162,005 - -
Capital Outlay 172,250 - -
Debt Service:

Principal Retirement 125,000 - -
Interest - 57,369 -
Total Expenditures 344,374 1,264,225 186,367

EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 366,594 - 147,561

OTHER FINANCING SOURCES (USES)
Lease Proceeds - - -
Transfers In - - -
Transfers Out - - -
Total Other Financing Sources (Uses) - - -
NET CHANGE IN FUND BALANCES 366,594 - 147,561
Fund Balances (Deficits) - Beginning of Year - 1,954,938 (15,415) FUND BALANCES (DEFICITS) - END OF YEAR $ 2,321,532 - $ 132,146 $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2024
(108)
Air Municipal Lighting
Narcotics State Gas Quality Parking Assessment
Seizure Tax Proposition C Improvement District District $ - - $ - $ - $ 187,168 $ - $
- - - - - -
1,388,704 - 1,109,612 50,787 - -
- - - - 117,958 -
- - - - - 131,674
4,916 13,792 55,396 2,632 5,707 -
- - - - - -
1,393,620 13,792 1,165,008 53,419 310,833 131,674
- 7,973 - - - -
1,422,449 - - 214,898 165,109 293,790
- - - - - -
- - - - - -
- - - - - -
- - 1,533,248 - - -
- - - 106,120 - -
- - - - - -
1,422,449 7,973 1,533,248 321,018 165,109 293,790
(28,829) 5,819 (368,240) (267,599) 145,724 (162,116)
- - - 106,120 - -
- - - - - 148,684
- - - - - -
- - - 106,120 - 148,684
(28,829) 5,819 (368,240) (161,479) 145,724 (13,432)
188,507 336,817 1,571,924 212,519 667,504 (56,332)
$ 159,678 342,636 $ 1,203,684 $ 51,040 $ 813,228 $ (69,764) $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2024
(109)
Landscaping Community Shoppers Lane
Assessment Facilities Parking
District District District

REVENUES
Property Taxes $ - - $ - $
Business License Taxes - - 1,344
Intergovernmental - - -
Charges for Services - - 23,100
Special Assessments 205,499 326,479 -
Investment Earnings - - -
Miscellaneous - - -
Total Revenues 205,499 326,479 24,444

EXPENDITURES
Current:

Public Safety - - -
Public Works 88,392 4,981 9,668
Culture and Recreation - - -
Transit - - -
Redevelopment and Housing - - -
Capital Outlay - - -
Debt Service:

Principal Retirement - - -
Interest - - -
Total Expenditures 88,392 4,981 9,668

EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 321,498 117,107 14,776

OTHER FINANCING SOURCES (USES)
Lease Proceeds - - -
Transfers In - - -
Transfers Out (496,315) - -
Total Other Financing Sources (Uses) - (496,315) -
NET CHANGE IN FUND BALANCES (174,817) 117,107 14,776
Fund Balances (Deficits) - Beginning of Year 515,082 258,065 42,023 FUND BALANCES (DEFICITS) - END OF YEAR $ 83,248 632,189 $ 56,799 $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2024
(110)
Road PEG
TDA Maintenance and Access Housing
Measure M Grant Rehabilitation Television Authority Measure R $ - - $ - $ - $ - $ - $
- - - - - -
37,574 939,447 1,324,237 - - 831,949
- - - 59,831 - -
- - - - - -
298 17,933 74,185 - 129,992 33,635
- - - - - -
37,872 957,380 1,398,422 59,831 129,992 865,584
- - - - - -
- - 2,066,146 - - -
- - - 40,903 - -
- - - - - -
- - - - 504,238 -
37,872 1,112,157 - - - 99,751
- - - - - 215,000
- - - - - 156,877
37,872 1,112,157 2,066,146 40,903 504,238 471,628
- (154,777) (667,724) 18,928 (374,246) 393,956
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- (154,777) (667,724) 18,928 (374,246) 393,956
- 414,419 2,397,484 582,785 3,434,992 471,679
$ - 259,642 $ 1,729,760 $ 601,713 $ 3,060,746 $ 865,635 $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2024
(111)
Total
Other Special General
Grants Fund Revenue Funds Projects

REVENUES
Property Taxes $ 187,168 - $ - $
Business License Taxes - 1,344 -
Intergovernmental 488,836 8,230,819 298,712
Charges for Services - 344,496 -
Special Assessments - 663,652 190,319
Investment Earnings 3,359 447,686 -
Miscellaneous 1,722 1,722 -
Total Revenues 493,917 9,876,887 489,031

EXPENDITURES
Current:

Public Safety 470,274 664,614 -
Public Works 49,426 4,314,859 -
Culture and Recreation 169,334 210,237 -
Transit 1,091,975 - -
Redevelopment and Housing 4,254 670,497 -
Capital Outlay 2,955,278 - 925,221
Debt Service:

Principal Retirement - 446,120 -
Interest 214,246 - -
Total Expenditures 693,288 10,567,826 925,221

EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (690,939) (199,371) (436,190)

OTHER FINANCING SOURCES (USES)
Lease Proceeds 106,120 - -
Transfers In 148,684 - 248,309
Transfers Out (496,315) - (50,000)
Total Other Financing Sources (Uses) - (241,511) 198,309 NET CHANGE IN FUND BALANCES (932,450) (199,371) (237,881) Fund Balances (Deficits) - Beginning of Year 131,032 13,108,023 1,651,690 FUND BALANCES (DEFICITS) - END OF YEAR $ 12,175,573 (68,339) $ 1,413,809 $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2024
(112)
Covina Total Total Nonmajor
Revitalization Capital Governmental
Projects Transportation Projects Funds
$ - - $ - $ 187,168 $
- - - 1,344
901,162 - 1,199,874 9,430,693
- - - 344,496
- - 190,319 853,971
- 10,971 10,971 458,657
170,905 - 170,905 172,627
1,072,067 10,971 1,572,069 11,448,956
- - - 664,614
- - - 4,314,859
- - - 210,237
- - - 1,091,975
- - - 670,497
563,223 - 1,488,444 4,443,722
- - - 446,120
- - - 214,246
563,223 - 1,488,444 12,056,270
508,844 10,971 83,625 (607,314)
- - - 106,120
- - 248,309 396,993
- - (50,000) (546,315)
- - 198,309 (43,202)
508,844 10,971 281,934 (650,516)
(581,107) 265,829 1,336,412 14,444,435
265,829
$ (72,263) 276,800 $ 1,618,346 $ 13,793,919 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2024
(113)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ - - $ - $
Resources (Inflows):

Intergovernmental 491,688 344,374 (147,314)
Amounts Available for Appropriation 491,688 344,374 (147,314) Charges to Appropriations (Outflows):

Redevelopment and Housing 309,319 162,005 147,314
Debt Service:

Principal 125,000 125,000 -
Interest and Fiscal Charges 57,369 57,369 -
Total Charges to Appropriation 491,688 344,374 147,314
BUDGETARY FUND BALANCE - JUNE 30 $ - - $ - $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

PROPOSITION A SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(114)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,954,938 1,954,938 $ - $ Resources (Inflows):

Intergovernmental 1,483,030 1,386,179 (96,851)
Charges for Services 151,107 143,607 (7,500)
Investment Earnings 10,000 101,033 91,033
Amounts Available for Appropriation 3,599,075 3,585,757 (13,318) Charges to Appropriations (Outflows):

Transit 1,887,148 1,091,975 795,173
Capital Outlay 172,250 172,250 -
Total Charges to Appropriation 2,059,398 1,264,225 795,173 BUDGETARY FUND BALANCE - JUNE 30 $ 2,321,532 1,539,677 $ 781,855 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

LAW ENFORCEMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(115)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE (DEFICIT) - JULY 1 $ (15,415) (15,415) $ - $ Resources (Inflows):

Intergovernmental 619,172 329,120 (290,052)
Investment Earnings 2,500 4,808 2,308
Amounts Available for Appropriation 606,257 318,513 (287,744) Charges to Appropriations (Outflows):

Public Safety 574,878 186,367 388,511
Total Charges to Appropriation 574,878 186,367 388,511
BUDGETARY FUND BALANCE - JUNE 30 $ 132,146 31,379 $ 100,767 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

NARCOTICS SEIZURE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(116)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 336,817 336,817 $ - $ Resources (Inflows):

Investment Earnings 2,200 13,792 11,592
Amounts Available for Appropriation 339,017 350,609 11,592 Charges to Appropriations (Outflows):

Public Safety 10,000 7,973 2,027
Total Charges to Appropriation 10,000 7,973 2,027
BUDGETARY FUND BALANCE - JUNE 30 $ 342,636 329,017 $ 13,619 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

STATE GAS TAX SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(117)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 188,507 188,507 $ - $ Resources (Inflows):

Intergovernmental 1,451,415 1,388,704 (62,711)
Investment Earnings 1,200 4,916 3,716
Amounts Available for Appropriation 1,641,122 1,582,127 (58,995) Charges to Appropriations (Outflows):

Public Works 1,705,775 1,422,449 283,326
Total Charges to Appropriation 1,705,775 1,422,449 283,326 BUDGETARY FUND BALANCE - JUNE 30 $ 159,678 (64,653) $ 224,331 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

PROPOSITION C SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(118)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,571,924 1,571,924 $ - $ Resources (Inflows):

Intergovernmental 1,209,398 1,109,612 (99,786)
Investment Earnings 10,000 55,396 45,396
Amounts Available for Appropriation 2,791,322 2,736,932 (54,390) Charges to Appropriations (Outflows):

Capital Outlay 2,287,483 1,533,248 754,235
Total Charges to Appropriation 2,287,483 1,533,248 754,235 BUDGETARY FUND BALANCE - JUNE 30 $ 1,203,684 503,839 $ 699,845 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

AIR QUALITY IMPROVEMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(119)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 212,519 212,519 $ - $ Resources (Inflows):

Intergovernmental 63,000 50,787 (12,213)
Investment Earnings 800 2,632 1,832
Lease Proceeds - 106,120 106,120
Amounts Available for Appropriation 276,319 372,058 95,739 Charges to Appropriations (Outflows):

Public Works 217,073 214,898 2,175
Debt Service:

Principal Retirement - (106,120) 106,120
Total Charges to Appropriation 217,073 321,018 (103,945) BUDGETARY FUND BALANCE - JUNE 30 $ 51,040 59,246 $ (8,206) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MUNICIPAL PARKING SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(120)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 667,504 667,504 $ - $ Resources (Inflows):

Property Taxes 153,739 187,168 33,429
Charges for Services 87,744 117,958 30,214
Investment Earnings - 5,707 5,707
Amounts Available for Appropriation 908,987 978,337 69,350 Charges to Appropriations (Outflows):

Public Works 165,202 165,109 93
Total Charges to Appropriation 165,202 165,109 93
BUDGETARY FUND BALANCE - JUNE 30 $ 813,228 743,785 $ 69,443 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

LIGHTING ASSESSMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(121)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE (DEFICIT) - JULY 1 $ (56,332) (56,332) $ - $ Resources (Inflows):

Special Assessments 132,140 131,674 (466)
Transfers In 148,684 148,684 -
Amounts Available for Appropriation 224,492 224,026 (466) Charges to Appropriations (Outflows):

Public Works 256,364 293,790 (37,426)
Total Charges to Appropriation 256,364 293,790 (37,426) BUDGETARY FUND BALANCE (DEFICIT) - JUNE 30 $ (69,764) (31,872) $ (37,892) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

LANDSCAPING ASSESSMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(122)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 515,082 515,082 $ - $ Resources (Inflows):

Special Assessments 207,517 205,499 (2,018)
Amounts Available for Appropriation 722,599 720,581 (2,018) Charges to Appropriations (Outflows):

Public Works 90,651 88,392 2,259
Total Charges to Appropriation 90,651 88,392 2,259
BUDGETARY FUND BALANCE - JUNE 30 $ 632,189 631,948 $ 241 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

COMMUNITY FACILITIES DISTRICT ASSESSMENT SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2024
(123)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 258,065 258,065 $ - $ Resources (Inflows):

Special Assessments 250,000 326,479 76,479
Amounts Available for Appropriation 508,065 584,544 76,479 Charges to Appropriations (Outflows):

Public Works 11,750 4,981 6,769
Transfers Out 496,315 496,315 -
Total Charges to Appropriation 508,065 501,296 6,769
BUDGETARY FUND BALANCE - JUNE 30 $ 83,248 - $ 83,248 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

SHOPPERS LANE PARKING DISTRICT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(124)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 42,023 42,023 $ - $
Resources (Inflows):

Business License Taxes 2,000 1,344 (656)
Charges for Services 14,400 23,100 8,700
Amounts Available for Appropriation 58,423 66,467 8,044 Charges to Appropriations (Outflows):

Public Works 11,300 9,668 1,632
Total Charges to Appropriation 11,300 9,668 1,632
BUDGETARY FUND BALANCE - JUNE 30 $ 56,799 47,123 $ 9,676 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MEASURE M SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(125)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 414,419 414,419 $ - $ Resources (Inflows):

Intergovernmental 2,027,988 939,447 (1,088,541)
Investment Earnings 5,000 17,933 12,933
Amounts Available for Appropriation 2,447,407 1,371,799 (1,075,608) Charges to Appropriations (Outflows):

Capital Outlay 2,432,489 1,112,157 1,320,332
Total Charges to Appropriation 2,432,489 1,112,157 1,320,332 BUDGETARY FUND BALANCE - JUNE 30 $ 259,642 14,918 $ 244,724 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

TDA GRANT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(126)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ - - $ - $
Resources (Inflows):

Intergovernmental 59,027 37,574 (21,453)
Investment Earnings - 298 298
Amounts Available for Appropriation 59,027 37,872 (21,155) Charges to Appropriations (Outflows):

Capital Outlay 37,574 37,872 (298)
Total Charges to Appropriation 37,574 37,872 (298)
BUDGETARY FUND BALANCE - JUNE 30 $ - 21,453 $ (21,453) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

ROAD MAINTENANCE AND REHABILITATION SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2024
(127)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 2,397,484 2,397,484 $ - $ Resources (Inflows):

Intergovernmental 1,268,519 1,324,237 55,718
Investment Earnings 6,000 74,185 68,185
Amounts Available for Appropriation 3,672,003 3,795,906 123,903 Charges to Appropriations (Outflows):

Total Charges to Appropriation 3,596,825 2,066,146 1,530,679 BUDGETARY FUND BALANCE - JUNE 30 $ 1,729,760 75,178 $ 1,654,582 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

PEG ACCESS TELEVISION SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(128)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 582,785 582,785 $ - $ Resources (Inflows):

Charges for Services 76,000 59,831 (16,169)
Amounts Available for Appropriation 658,785 642,616 (16,169) Charges to Appropriations (Outflows):

Culture and Recreation 48,500 40,903 7,597
Total Charges to Appropriation 48,500 40,903 7,597
BUDGETARY FUND BALANCE - JUNE 30 $ 601,713 610,285 $ (8,572) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

HOUSING AUTHORITY SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(129)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 3,434,992 3,434,992 $ - $ Resources (Inflows):

Intergovernmental 1,445,313 - (1,445,313)
Investment Earnings 36,000 129,992 93,992
Amounts Available for Appropriation 4,916,305 3,564,984 (1,351,321) Charges to Appropriations (Outflows):

Current:

Redevelopment and Housing 4,413,257 504,238 3,909,019
Total Charges to Appropriation 4,413,257 504,238 3,909,019 BUDGETARY FUND BALANCE - JUNE 30 $ 3,060,746 503,048 $ 2,557,698 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MEASURE R SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(130)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE, JULY 1 $ 471,679 471,679 $ - $
Resources (Inflows):

Intergovernmental 907,048 831,949 (75,099)
Investment Earnings 3,000 33,635 30,635
Amounts Available for Appropriation 1,381,727 1,337,263 (44,464) Charges to Appropriations (Outflows):

Capital Outlay 941,698 99,751 841,947
Debt Service:

Principal Retirement 215,000 215,000 -
Interest and Fiscal Charges 154,988 156,877 (1,889)
Total Charges to Appropriation 1,311,686 471,628 840,058 BUDGETARY FUND BALANCE, JUNE 30 $ 865,635 70,041 $ 795,594 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

OTHER GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(131)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 131,032 131,032 $ - $ Resources (Inflows):

Intergovernmental 1,098,628 488,836 (609,792)
Investment Earnings 1,000 3,359 2,359
Miscellaneous - 1,722 1,722
Amounts Available for Appropriation 1,230,660 624,949 (605,711) Charges to Appropriations (Outflows):

Public Safety 702,168 470,274 231,894
Public Works 66,896 49,426 17,470
Culture and Recreation 224,258 169,334 54,924
Redevelopment and Housing 76,500 4,254 72,246
Capital Outlay 45,577 - 45,577
Total Charges to Appropriation 1,115,399 693,288 422,111 BUDGETARY FUND BALANCE (DEFICIT) - JUNE 30 $ (68,339) 115,261 $ (183,600) $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL PROJECTS FUND CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2024
(132)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 1,651,690 1,651,690 $ - $ Resources (Inflows):

Intergovernmental 262,279 298,712 36,433
Special Assessments - 190,319 190,319
Transfers In 712,057 248,309 (463,748)
Amounts Available for Appropriation 2,626,026 2,389,030 (236,996) Charges to Appropriations (Outflows):

Capital Outlay 1,525,101 925,221 599,880
Transfers Out 100,000 50,000 50,000
Total Charges to Appropriation 1,625,101 975,221 649,880 BUDGETARY FUND BALANCE - JUNE 30 $ 1,413,809 1,000,925 $ 412,884 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

COVINA REVITALIZATION CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2024
(133)
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
BUDGETARY FUND BALANCE - JULY 1 $ 265,829 265,829 $ - $ Resources (Inflows):

Investment Earnings 10,971 3,000 7,971
Amounts Available for Appropriation 276,800 268,829 7,971 Charges to Appropriations (Outflows):

Capital Outlay - 208,482 208,482
Total Charges to Appropriation - 208,482 208,482
BUDGETARY FUND BALANCE - JUNE 30 $ 276,800 60,347 $ 216,453 $

CITY OF COVINA

SUPPLEMENTARY INFORMATION
BUDGETARY COMPARISON SCHEDULE – MAJOR FUND

TRANSPORTATION CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2024
(134)
Variance with
Final Budget
Positive
Original Final Actual (Negative)
BUDGETARY FUND BALANCE (DEFICIT) - JULY 1 $ (581,107) (581,107) $ (581,107) $ - $ Resources (Inflows):

Intergovernmental - 4,581,107 901,162 (3,679,945)
Miscellaneous - 431,147 170,905 (260,242)
Amounts Available for Appropriation (581,107) 4,431,147 490,960 (3,940,187) Charges to Appropriations (Outflows):

Capital Outlay - 4,431,147 563,223 3,867,924
Total Charges to Appropriation - 4,431,147 563,223 3,867,924 BUDGETARY FUND BALANCE (DEFICIT) - JUNE 30 $ - (581,107) $ (72,263) $ (72,263) $ Budgeted Amounts

CITY OF COVINA

SUPPLEMENTARY INFORMATION
BUDGETARY COMPARISON SCHEDULE – MAJOR FUND

PARK DEVELOPMENT CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2024
(135)
Variance with
Final Budget
Positive
Original Budget Actual (Negative)
BUDGETARY FUND BALANCE (DEFICIT) - JULY 1 $ (4,964) (4,964) $ (4,964) $ - $ Resources (Inflows):

Intergovernmental 18,310,319 18,310,319 67,510 (18,242,809) Transfers In 4,848,189 4,848,189 1,762,161 (3,086,028)
Amounts Available for Appropriation 23,153,544 23,153,544 1,824,707 (21,328,837) Charges to Appropriations (Outflows):

Community Development 248,001 248,001 32,622 215,379
Capital Outlay 22,654,656 22,654,656 2,176,449 20,478,207 Total Charges to Appropriation 22,902,657 22,902,657 2,159,071 20,743,586 BUDGETARY FUND BALANCE (DEFICIT) - JUNE 30 $ 250,887 250,887 $ (334,364) $ (585,251) $ Budgeted Amounts

CITY OF COVINA

NONMAJOR ENTERPRISE FUNDS
JUNE 30, 2024
(136)
The following are the individual nonmajor enterprise funds of the City:

Environmental Fund accounts for the general and administrative, environmental services, industrial waste and waste management operations.

Theater Fund accounts for the operation and production of public entertainment and economic development in downtown Covina.

CITY OF COVINA

COMBINING STATEMENT OF NET POSITION

NONMAJOR ENTERPRISE FUNDS
JUNE 30, 2024
(137)
Total
Nonmajor
Environmental Theater Enterprise
ASSETS Fund Fund Funds
Current Assets:

Cash and Investments 1,341,391 $ 612,450 $ 1,953,841 $
Accounts Receivable, Net 238,442 121,283 359,725
Interest Receivable 330 - 330
Lease Receivable 47,847 - 47,847
Prepaid Items - 1,117 1,117
Total Current Assets 1,580,950 781,910 2,362,860
Noncurrent Assets:

Lease Receivable 292,644 - 292,644
Capital Assets:

Capital Assets, not Depreciated 17,696 - 17,696
Capital Assets, Depreciated, Net 1,614,424 6,538,164 8,152,588 Total Noncurrent Assets 1,632,120 6,830,808 8,462,928
Total Assets 3,213,070 7,612,718 10,825,788

DEFERRED OUTFLOWS OF RESOURCES
Deferred Amount on OPEB Plans 61,887 - 61,887
Deferred Amount on Pension Plans 205,934 23,028 228,962 Total Deferred Outflows of Resources 267,821 23,028 290,849

LIABILITIES
Current Liabilities:

Accounts Payable 72,071 65,935 138,006
Deposits Payable 530,430 8,582 539,012
Interest Payable 7,580 21,736 29,316
Compensated Absences 34,010 - 34,010
Pension Obligation Bonds Payable 38,407 - 38,407
Total Current Liabilities 682,498 136,253 818,751
Noncurrent Liabilities:

Compensated Absences 67,165 - 67,165
Advance from Sewer Fund - 2,631,892 2,631,892
Pension Bonds Payable 751,318 - 751,318
Net OPEB Liability 201,277 - 201,277
Net Pension Liability 423,403 47,345 470,748
Total Noncurrent Liabilities 1,443,163 2,679,237 4,122,400 Total Liabilities 2,125,661 2,815,490 4,941,151

DEFERRED INFLOWS OF RESOURCES
Deferred Amounts on OPEB Plans 27,220 - 27,220
Deferred Amounts on Leases - 331,021 331,021
Total Deferred Inflows of Resources 27,220 331,021 358,241

NET POSITION
Net Investment in Capital Assets 1,632,120 6,538,164 8,170,284 Unrestricted (2,048,929) (304,110) (2,353,039)
Total Net Position 1,328,010 $ 4,489,235 $ 5,817,245 $

CITY OF COVINA

COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

NONMAJOR ENTERPRISE FUNDS
YEAR ENDED JUNE 30, 2024
(138)
Total
Nonmajor
Environmental Theater Enterprise
Fund Fund Funds

OPERATING REVENUES
Charges for Services $ 191,693 - $ 191,693 $
Environmental Fees 1,125,616 - 1,125,616
Total Operating Revenues 1,125,616 191,693 1,317,309

OPERATING EXPENSES
General and Administrative 555,850 334,302 890,152
Street Sweeping 165,669 - 165,669
Environmental Services 237,710 - 237,710
Industrial Waste - 62,556 62,556
Waste Management 325,973 - 325,973
Depreciation 153,965 66,805 220,770
Total Operating Expenses 1,414,563 488,267 1,902,830
OPERATING LOSS (296,574) (288,947) (585,521)

NONOPERATING REVENUES (EXPENSES)
Investment Income 50,981 31,215 82,196
Interest Expense (18,207) (42,200) (60,407)
Rental Income 93,959 - 93,959
Total Nonoperating Revenues 32,774 82,974 115,748
LOSS BEFORE TRANSFERS (213,600) (256,173) (469,773)

TRANSFERS
Transfers In 245,564 - 245,564
Transfers Out - (8,474) (8,474)
Capital Contributions 2,999,768 - 2,999,768
Total Transfers (8,474) 3,245,332 3,236,858
CHANGE IN NET POSITION 3,031,732 (264,647) 2,767,085
Net Position - Beginning of Year 1,592,657 1,457,503 3,050,160 NET POSITION - END OF YEAR $ 4,489,235 1,328,010 $ 5,817,245 $

CITY OF COVINA

COMBINING STATEMENT OF CASH FLOWS

NONMAJOR ENTERPRISE FUNDS
YEAR ENDED JUNE 30, 2024
(139)
Total
Nonmajor
Environmental Theater Enterprise
Fund Fund Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from customers 1,177,316 $ 81,560 $ 1,258,876 $ Cash Payments to Suppliers of Goods
and Services (113,974) (622,548) (736,522)
Cash Payments to Employees for Services (558,893) (101,216) (660,109) Net Cash Used by Operating Activities (4,125) (133,630) (137,755)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Cash Received from Other Funds - 245,564 245,564
Cash Paid to Other Funds (8,474) - (8,474)
Net Cash Provided (Used) by Noncapital
Financing Activities (8,474) 245,564 237,090

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Acquisition of Capital Assets (236,864) (393,721) (630,585) Cash Received - Leases - 31,207 31,207
Principal Paid (118,108) (38,269) (156,377)
Interest and Debt Issuance Costs (18,279) (43,175) (61,454) Net Cash Used by Capital and Related
Financing Activities (293,412) (523,797) (817,209)

CASH FLOWS FROM INVESTING ACTIVITIES
Investment Income 50,981 31,351 82,332
NET DECREASE IN CASH AND CASH EQUIVALENTS (380,512) (255,030) (635,542) Cash and Cash Equivalents - Beginning of Year 1,596,421 992,962 2,589,383 CASH AND CASH EQUIVALENTS - END OF YEAR $ 612,450 1,341,391 $ 1,953,841 $

CITY OF COVINA

COMBINING STATEMENT OF CASH FLOWS

NONMAJOR ENTERPRISE FUNDS
YEAR ENDED JUNE 30, 2024
(140)
Total
Nonmajor
Environmental Theater Enterprise
Fund Fund Funds

RECONCILIATION OF OPERATING LOSS TO NET CASH

USED BY OPERATING ACTIVITIES
Operating Loss (288,947) $ (296,574) $ (585,521) $
Adjustments to Reconcile Operating Loss to Net Cash
Used by Operating Activities:

Depreciation 153,965 66,805 220,770
Changes in Operating Assets, Deferred Outflows
of Resources, Liabilities, and Deferred Inflows of
Resources:
(Increase) Decrease in:

Accounts Receivable 51,700 (110,133) (58,433)
Prepaid Items 7,242 - 7,242
Deferred Outflows of Resources on OPEB Plan 8,440 - 8,440 Deferred Outflows of Resources on Pension Plans 67,422 (23,028) 44,394 Increase (Decrease) in:

Accounts Payable 1,549 35,066 36,615
Deposits Payable 34,729 3,093 37,822
Deferred Inflows of Resources of OPEB Plan (9,186) - (9,186) Deferred Inflows of Resources Pension Plans (1,607) - (1,607) Deferred Inflows of Resources Leases - 56,636 56,636
Compensated Absences 13,194 - 13,194
Net OPEB Liability (1,679) - (1,679)
Net Pension Liability 46,213 47,345 93,558
Net Cash Used by Operating Activities (4,125) $ (133,630) $ (137,755) $

NONCASH FINANCING, CAPITAL OR

INVESTING ACTIVITIES
Capital Contributions $ 2,999,768 - $ 2,999,768 $

CITY OF COVINA

INTERNAL SERVICES FUNDS
JUNE 30, 2024
(141)
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.

Building Maintenance Fund accounts for all maintenance and improvement activities for all City facilities with the exception of the Police Department.

CITY OF COVINA

COMBINING STATEMENT OF NET POSITION

INTERNAL SERVICES FUNDS
JUNE 30, 2024
(142)
Management
Information Central Workers’ General Building
Systems Equipment Compensation Liability Maintenance Total ASSETS
Current Assets:

Cash and Cash Equivalents 1,913,621 $ 2,943,540 $ 7,612,015 $ 4,282,950 $ 1,450,985 $ 18,203,111 $ Accounts Receivable - 37,675 340 65,119 - 103,134
Due from Other Governments - 435 - - - 435
Prepaid Items 53,579 - - - - 53,579
Inventories - 63,876 - - - 63,876
Total Current Assets 1,967,200 3,045,526 7,612,355 4,348,069 1,450,985 18,424,135 Noncurrent Assets:

Capital Assets:

Not being Depreciated - - - - 951,536 951,536
Being Depreciated, Net 356,595 1,001,954 - - 398,203 1,756,752 Total Noncurrent Assets 356,595 1,001,954 - - 1,349,739 2,708,288 Total Assets 2,323,795 4,047,480 7,612,355 4,348,069 2,800,724 21,132,423

DEFERRED OUTFLOWS OF

RESOURCES
OPEB Related 67,377 65,354 22,401 18,924 3,661 177,717
Pension Related 232,251 63,820 52,635 98,032 161,194 607,932 Total Deferred Outflow of
Resources 299,628 129,174 75,036 116,956 164,855 785,649

LIABILITIES
Current Liabilities:

Accounts Payable 37,052 110,961 10,149 54,505 284,959 497,626 Accrued Liabilities - - - 2,840 - 2,840
Interest Payable 8,632 6,781 2,983 1,761 - 20,157
Compensated Absences Payable 25,333 2,744 6,839 8,093 16,435 59,444 Lease Payable - 38,935 - - - 38,935
Pension Obligation Bonds Payable 43,735 33,947 15,115 8,920 - 101,717 Claims and Judgements - - 783,000 1,360,000 - 2,143,000 Total Current Liabilities 114,752 193,368 818,086 1,436,119 301,394 2,863,719 Noncurrent Liabilities:

Compensated Absences Payable 82,132 11,746 13,770 14,638 28,059 150,345 Lease Payable - 23,307 - - - 23,307
Pension Obligation Bonds Payable 855,533 664,068 295,680 174,500 - 1,989,781 Claims and Judgements - - 3,799,036 2,534,657 - 6,333,693 Net OPEB Liability 205,023 216,456 66,839 63,438 5,022 556,778 Net Pension Liability 131,214 477,512 108,218 201,556 331,418 1,249,918 Total Noncurrent Liabilities 1,631,633 1,035,358 4,283,543 2,988,789 364,499 10,303,822 Total Liabilities 1,746,385 1,228,726 5,101,629 4,424,908 665,893 13,167,541

DEFERRED INFLOWS OF

RESOURCES
OPEB Related 29,014 31,279 9,713 4,776 - 74,782
Total Deferred Inflows of
Resources 29,014 31,279 9,713 4,776 - 74,782

NET POSITION
Net Investment in Capital Assets 356,595 692,922 - - 1,349,739 2,399,256 Unrestricted 491,429 2,223,727 2,576,049 35,341 949,947 6,276,493 Total Net Position 848,024 $ 2,916,649 $ 2,576,049 $ 35,341 $ 2,299,686 $ 8,675,749 $

CITY OF COVINA

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

INTERNAL SERVICES FUNDS
YEAR ENDED JUNE 30, 2024
(143)
Management
Information Central Workers’ General Building
Systems Equipment Compensation Liability Maintenance Total

OPERATING REVENUES
Charges for Services 1,328,154 $ 1,432,506 $ 1,261,555 $ 1,676,572 $ 1,319,971 $ 7,018,758 $ Motor Pool Charges - 638,515 - - - 638,515
Total Operating Revenues 1,328,154 2,071,021 1,261,555 1,676,572 1,319,971 7,657,273

OPERATING EXPENSES
General and Administrative 1,505,602 212,860 3,652,769 (66,736) 1,220,035 6,524,530 Vehicle and Equipment Operation - 1,211,210 - - - 1,211,210 Depreciation 98,057 246,365 - - 12,315 356,737
Total Operating Expenses 1,603,659 1,670,435 3,652,769 (66,736) 1,232,350 8,092,477 OPERATING INCOME (LOSS) 400,586 (275,505) 1,328,291 87,621 (1,976,197) (435,204)

NONOPERATING REVENUES
(EXPENSES)
Interest Expense (20,732) (17,352) (7,165) - (4,229) (49,478) Total Nonoperating
Revenues (Expenses) (20,732) (17,352) (7,165) - (4,229) (49,478)

INCOME (LOSS) BEFORE
TRANSFERS 383,234 (296,237) 1,321,126 87,621 (1,980,426) (484,682)

TRANSFERS
Transfers In - - - 500,000 1,400,272 1,900,272
Total Transfers - - - 500,000 1,400,272 1,900,272
CHANGES IN NET POSITION 383,234 (296,237) 1,321,126 1,487,893 (1,480,426) 1,415,590 Total Net Position - Beginning of Year 2,533,415 1,144,261 1,254,923 1,515,767 811,793 7,260,159

TOTAL NET POSITION -
END OF YEAR $ 2,916,649 848,024 $ 2,576,049 $ 35,341 $ 2,299,686 $ 8,675,749 $

CITY OF COVINA

COMBINING STATEMENT OF CASH FLOWS

INTERNAL SERVICES FUNDS
YEAR ENDED JUNE 30, 2024
(144)
Management
Information Central Workers’ General Building
Systems Equipment Compensation Liability Maintenance Total

CASH FLOWS FROM OPERATING

ACTIVITIES
Receipts from User Departments 1,328,154 $ 2,091,769 $ 1,261,215 $ 1,625,479 $ 1,321,471 $ 7,628,088 $ Payments to Suppliers of Goods or
Services (712,234) (1,418,699) (892,960) (1,714,124) (295,249) (5,033,266) Payments to Employees (646,666) (101,512) (132,715) (201,785) (529,583) (1,612,261) Net Cash Provided (Used) by
Operating Activities 571,558 (30,746) 235,540 496,639 (290,430) 982,561

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Cash Received from Other Funds - - - 500,000 1,400,272 1,900,272 Net Cash Provided by Noncapital
Financing Activities - - - 500,000 1,400,272 1,900,272

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Interest Paid on Pension Bonds (20,813) (17,467) (7,193) - (4,245) (49,718) Principal Paid on Pension Bonds (43,577) (33,825) (15,061) - (8,888) (101,351) Principal Paid on Lease - - (40,293) - - (40,293)
Acquisition of Capital Assets (60,629) - (398,747) - (1,273,638) (1,733,014) Net Cash Used by Capital and
Related Financing Activities (125,019) (490,332) (22,254) (13,133) (1,273,638) (1,924,376)

NET INCREASE IN CASH
AND CASH EQUIVALENTS 81,226 (155,765) 213,286 196,437 623,273 958,457 Cash and Cash Equivalents - Beginning of Year 2,862,314 2,069,386 7,398,729 4,086,513 827,712 17,244,654

CASH AND CASH EQUIVALENTS -
END OF YEAR $ 2,943,540 1,913,621 $ 7,612,015 $ 4,282,950 $ 1,450,985 $ 18,203,111 $ (Continued)

CITY OF COVINA

COMBINING STATEMENT OF CASH FLOWS (CONTINUED)

INTERNAL SERVICES FUNDS
YEAR ENDED JUNE 30, 2024
(145)
Management
Information Central Workers’ General Building
Systems Equipment Compensation Liability Maintenance Total

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH

PROVIDED (USED) BY OPERATING

ACTIVITIES
Operating Income (Loss) $ 400,586 (275,505) $ 1,328,291 $ $ 87,621 (1,976,197) $ $ (435,204) Adjustments to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) by
Operating Activities:

Depreciation and Amortization 98,057 246,365 - - 12,315 356,737 (Increase) Decrease in Operating Assets
and Deferred Outflows of Resources:

Accounts Receivable - 20,714 (340) 1,500 (51,093) (29,219) Due from Other Governments - 34 - - - 34
Prepaids Items and Deposits - (41,917) 6,687 - - (35,230) Inventory - - (24,384) - - (24,384)
Deferred Outflows of Resources -
OPEB Related 9,519 2,615 2,156 4,018 - 18,308
Deferred Outflows of Resources -
Pension Related 76,572 144,657 52,901 56,812 264,904 (66,038) Increase (Decrease) in Operating
Liabilities and Deferred Inflows
of Resources:

Accounts Payable and
Accrued Liabilities 32,548 47,145 9,073 19,015 249,818 357,599 Compensated Absences Payable 32,668 (105,129) (1,460) 11,864 (2,453) (64,510) Net OPEB Liability (1,895) (520) (430) - (799) (3,644)
Net Pension Liability 51,382 (156,453) (37,406) 200,118 (12,106) 45,535 Claims Payable - - 1,677,657 (1,120,964) - 556,693
Deferred Inflows of Resources -
OPEB Related (10,360) (2,846) (2,348) - (4,374) (19,928) Deferred Inflows of Resources -
Pension Related (1,815) (1,226) (620) (910) (559) (5,130) Total Adjustments 244,759 170,972 1,685,767 (1,092,751) 409,018 1,417,765 Net Cash Provided (Used) by
Operating Activities (30,746) $ 571,558 $ 235,540 $ (290,430) $ 496,639 $ 982,561 $

CITY OF COVINA

CUSTODIAL FUNDS
JUNE 30, 2024
(146)
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, 2024
(147)
Total
Downtown Prospero Custodial
District Park District Funds
ASSETS
Cash and Investments 375 $ 1,125 $ 1,500 $
Accounts Receivable 562 225 787
Total Assets 937 1,350 2,287

LIABILITIES
Due to Property Owners 937 1,350 2,287
NET POSITION $ - - $ - $

CITY OF COVINA

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

CUSTODIAL FUNDS
JUNE 30, 2024
(148)
Totals
Downtown Prospero Custodial
District Park District Funds

ADDITIONS
Business Licenses Collected from Property Owners 7,671 $ 5,488 $ 13,159 $ Total Additions 7,671 5,488 13,159

DEDUCTIONS
Distributions to Property Owners 7,671 5,488 13,159
Total Deductions 7,671 5,488 13,159

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

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STATISTICAL SECTION

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CITY OF COVINA

STATISTICAL SECTION
(15)
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. 153

REVENUE CAPACITY
These schedules contain information to help the
reader assess the City’s significant local revenue
source, the property tax. 160

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. 166

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. 172

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. 173

DEBT CONTINUING DISCLOSURE
These schedules contain information that complies
with continuing disclosure requirements of each
bond issued. 178

CITY OF COVINA

NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(153)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Governmental activitiesNet investment in capital assets 70,723,029 $ 70,757,663 $ 74,371,948 $ 74,766,840 $ 84,857,338 $ 84,273,491 $ 81,877,731 $ 83,025,178 $ 86,804,262 $ 90,168,855 $ Restricted 18,702,053 19,641,871 26,984,607 25,867,749 17,053,339 14,469,628 15,410,155 16,074,243 25,072,625 31,407,858 Unrestricted (29,330,744) (35,598,486) (39,202,847) (43,430,116) (46,481,365) (44,202,396) (37,601,064) (30,538,742) (35,785,873) (32,082,117) Total governmental activities net position 60,094,338 $ 54,801,048 $ 62,153,708 $ 57,204,473 $ 55,429,312 $ 54,540,723 $ 59,686,822 $ 68,560,679 $ 76,091,014 $ 89,494,596 $ Business-type activitiesNet investment in capital assets 13,766,584 $ 13,901,014 $ 14,333,903 $ 17,635,065 $ 18,856,666 $ 26,398,843 $ 32,790,931 $ 31,942,562 $ 35,390,399 $ 43,484,788 $ Restricted - - 4,353,289 5,613,256 7,122,938 - - -
Unrestricted 20,749,710 24,142,448 24,413,236 20,585,317 18,672,662 17,719,110 14,407,201 15,308,140 14,148,677 10,890,907 Total business-type activities net position 34,516,294 $ 38,043,462 $ 43,100,428 $ 43,833,638 $ 44,652,266 $ 44,117,953 $ 47,198,132 $ 47,250,702 $ 49,539,076 $ 54,375,695 $ Total net positionNet investment in capital assets 84,489,613 $ 84,658,677 $ 88,705,851 $ 92,401,905 $ 103,714,004 $ 110,672,334 $ 114,668,662 $ 114,967,740 $ 122,194,661 $ 133,653,643 $ Restricted 18,702,053 19,641,871 31,337,896 31,481,005 24,176,277 14,469,628 15,410,155 16,074,243 25,072,625 31,407,858 Unrestricted (8,581,034) (11,456,038) (14,789,611) (22,844,799) (27,808,703) (26,483,286) (23,193,863) (15,230,602) (21,637,196) (21,191,210) Total net position 94,610,632 $ 92,844,510 $ 105,254,136 $ 101,038,111 $ $ 98,658,676 100,081,578 $ 106,884,954 $ 115,811,381 $ 125,630,090 $ 143,870,291 $ Fiscal Year

CITY OF COVINA, CALIFORNIA

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(154)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024ExpensesGovernmental activities: General government 1,188,341 $ 4,618,977 $ 5,786,202 $ 1,370,482 $ 2,082,578 $ 3,356,218 $ 3,131,410 $ 882,985 $ 3,792,606 $ 3,607,340 $ Public safety 25,102,323 25,297,988 26,080,895 30,549,274 29,863,536 33,529,788 34,239,989 45,084,190 49,481,727 38,426,544 Public works 8,136,978 6,934,750 6,548,405 6,792,606 7,468,025 8,539,877 8,476,656 6,580,415 5,227,281 12,272,245 Culture and recreation 4,782,738 3,552,984 3,451,383 5,027,721 4,434,960 4,630,583 4,393,945 1,600,700 5,974,501 6,428,184 Community development 829,728 1,553,499 1,135,194 2,246,788 1,738,982 2,382,311 2,481,925 2,333,315 3,582,145 4,229,689 Transit 1,289,230 1,017,689 1,260,117 1,212,960 1,176,235 2,068,390 2,646,439 862,651 1,399,960 1,595,151 Redevelopment and housing 537,470 217,808 349,820 1,042,797 492,737 598,363 912,707 183,561 786,051 728,375 Interest on long-term debt - - - - 287,459 251,550 238,058 708,305 1,336,291 1,315,414 Total governmental activities expenses 41,866,808 43,193,695 44,612,016 48,242,628 47,544,512 55,357,080 56,521,129 58,236,122 71,580,562 68,602,942 Business-type activities: Water utility 8,776,576 8,369,874 8,056,727 12,815,344 10,289,222 10,318,472 10,893,841 10,333,944 11,001,848 12,037,535 Environmental protection 1,159,693 940,492 867,142 1,109,212 1,195,439 1,176,992 1,047,347 1,341,932 1,455,858 1,432,770 Sewer utility 1,729,052 1,575,182 1,429,207 1,757,186 2,444,970 2,829,014 2,485,405 2,063,288 2,301,782 530,467 Theater - - - - - - - - 493,523 2,454,092
Total business-type activities expenses 11,665,321 10,885,548 10,353,076 15,681,742 13,929,631 14,324,478 14,426,593 13,739,164 15,253,011 16,454,864 Total expenses 53,532,129 $ 54,079,243 $ 54,965,092 $ 63,924,370 $ 61,474,143 $ 69,681,558 $ 70,947,722 $ 71,975,286 $ 86,833,573 $ 85,057,806 $ Program revenuesGovernmental activities: Charges for services: General government 435,274 $ 338,362 $ 290,160 $ 2,232,037 $ 2,192,160 $ 2,162,262 $ 2,361,216 2,602,937 2,328,058 2,166,584 Public safety 1,712,553 1,490,083 1,443,134 1,769,892 1,727,746 1,521,571 1,655,557 2,049,262 2,283,281 2,307,522 Public works 1,510,331 623,693 796,475 733,029 802,080 684,035 754,691 970,378 1,108,388 882,087 Culture and recreation 807,829 794,192 793,114 785,814 834,854 507,771 306,697 687,296 734,037 774,565 Community development 495,395 1,138,415 1,266,266 1,968,358 1,771,843 1,349,738 1,845,242 2,045,672 2,063,716 2,233,865 Transit 297,094 315,887 242,912 214,650 226,255 180,644 107,574 126,513 144,349 143,607 Redevelopment and housing 60,961 320,620 302,665 263,574 228,506 881,603 1,124,210 241,182 289,574 326,479 Operating grants and contributions 8,232,955 5,216,063 10,563,152 7,540,661 7,962,987 8,081,089 9,809,684 13,635,757 22,818,540 20,963,432 Capital grants and contributions 1,595,869 2,428,605 8,209,341 2,579,102 4,308,857 245,420 1,087,845 567,243 2,206,174 1,697,052 Total governmental activities program revenues 15,148,261 12,665,920 23,907,219 18,087,117 20,055,288 15,614,133 19,052,716 22,926,240 33,976,117 31,495,193 (Continued)
Fiscal Year

CITY OF COVINA, CALIFORNIA

CHANGES IN NET POSITION (CONTINUED)

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(155)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Business-type activities: Charges for services: Water utility 11,349,263 10,436,434 11,011,015 11,138,975 9,586,220 10,673,985 11,681,271 11,859,488 11,469,148 12,523,664 Environmental protection 1,240,317 1,159,700 1,313,194 1,170,122 1,190,124 1,003,527 1,144,576 1,142,051 1,229,521 1,128,094 Theater - - - - - - - - 33,198 191,693
Sewer utility 2,596,319 2,683,503 2,760,749 2,833,092 2,923,535 2,905,488 3,093,941 3,305,418 3,043,013 2,696,029 Operating grants and contributions - - - - - - - - 1,154 31,572 Capital grants and contributions - - - - - - - - - 2,999,768 Total business-type activities program revenues 15,185,899 14,279,637 15,084,958 15,142,189 13,699,879 14,583,000 15,919,788 16,306,957 15,776,034 19,570,820 Total program revenues 30,334,160 $ 26,945,557 $ 38,992,177 $ 33,229,306 $ 33,755,167 $ 30,197,133 $ 34,972,504 $ 39,233,197 $ 49,752,151 $ 51,066,013 $ Net (expense) revenueGovernmental activities (26,718,547) $ (30,527,775) $ (20,704,797) $ (30,155,511) $ (27,489,224) $ (39,742,947) $ (37,468,413) $ (35,309,882) $ (37,604,445) $ (37,107,749) $ Business-type activities 3,520,578 3,394,089 4,731,882 (539,553) (229,752) 258,522 1,493,195 2,859,617 523,023 3,115,956 Total net expense (23,197,969) $ (27,133,686) $ (15,972,915) $ (30,695,064) $ (27,718,976) $ (39,484,425) $ (35,975,218) $ (32,450,265) $ (37,081,422) $ (33,991,793) $ General revenues Governmental activities: Property taxes 12,913,803 $ 12,564,219 $ 11,642,704 $ 12,575,318 $ 13,123,606 $ 13,812,070 $ 14,862,914 $ 15,338,132 $ 16,429,930 $ 17,707,380 $ Sales taxes 6,569,382 7,929,069 9,164,440 8,950,753 9,315,358 9,296,400 10,793,459 11,426,354 11,493,906 10,701,878 Transaction and use tax - - - - 1,438,519 6,579,486 8,098,540 8,823,059 8,787,686 8,535,570 Transient occupancy taxes 99,716 482,727 327,570 388,491 240,946 130,831 3,661 95,950 193,649 252,508 Property transfer taxes 159,795 223,766 200,253 236,899 217,332 212,485 216,776 278,481 214,879 194,695 Business license taxes 326,818 328,716 337,626 348,793 372,756 347,110 357,655 363,496 431,423 404,183 Utility user taxes 5,033,846 4,632,448 4,689,894 4,573,428 4,590,983 4,523,187 4,847,226 5,082,103 6,041,869 6,024,393 Franchise taxes 1,549,731 1,447,780 1,449,399 1,594,522 1,625,802 1,910,641 2,219,586 2,246,113 2,393,981 2,452,804 Investment earnings 641,993 193,209 226,671 144,176 883,542 620,835 (257,680) (1,162,614) 712,611 4,149,726 Transfers in/out - - 18,900 - - - 22,340 1,020,279 (1,820,000) (15,594) Gain on sale of capital assets - 32,551 - - 15,129 54,268 - 462,215 - Miscellaneous - - - - 12,562 49,645 455,723 210,171 254,846 103,788 Extraordinary loss - - - - - - - - - -
Total governmental activities 27,295,084 27,834,485 28,057,457 28,812,380 31,836,535 37,536,958 41,620,200 44,183,739 45,134,780 50,511,331 Business-type activities: Investment earnings 19,330 111,555 206,823 366,249 594,051 524,565 236,885 139,389 (129,871) 1,611,110 Investment earnings - CIC 2,109 21,524 137,161 906,514 454,329 - 1,372,439 (1,926,157) - - Miscellaneous - - - - - - - - 75,222 93,959
Transfers in/out - - (18,900) - - - (22,340) (1,020,279) 1,820,000 15,594 Total general revenues 27,316,523 $ 27,967,564 $ 28,382,541 $ 30,085,143 $ 32,884,915 $ 38,061,523 $ 43,207,184 $ 41,376,692 $ 46,900,131 $ 52,231,994 $ (Continued)
Fiscal Year

CITY OF COVINA, CALIFORNIA

CHANGES IN NET POSITION (CONTINUED)

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(156)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Change in net positionGovernmental activities 576,537 $ (2,693,290) $ 7,352,660 $ (1,343,131) $ 4,347,311 $ (2,205,989) $ 4,151,787 $ 8,873,857 $ 7,530,335 $ 13,403,582 $ Business-type activities 3,542,017 3,527,168 5,056,966 733,210 818,628 783,087 3,080,179 52,570 2,288,374 4,836,619 Total changes in net position 4,118,554 $ 833,878 $ 12,409,626 $ (609,921) $ 5,165,939 $ (1,422,902) $ 7,231,966 $ 8,926,427 $ 9,818,709 $ 18,240,201 $ Fiscal Year

CITY OF COVINA, CALIFORNIA

FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(157)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024General fundReservedUnreservedNonspendable $ 3,354,570 $ 753,534 $ 3,247,152 $ 3,116,097 $ 2,620,620 $ 2,621,554 $ 1,008,903 $ 82,179 $ 99,526 $ 92,959 Restricted 21,359 347,012 395,420 448,927 385,692 428,079 387,764 20,136,982 10,422,833 15,878,181 Committed 6,699,720 6,483,613 2,656,872 3,708,388 6,981,901 8,029,233 8,508,328 385,762 362,653 332,545 Assigned 979,197 - 442,472 1,561,848 42,726 25,940 17,166 7,268 1,091 1,049 Unassigned - (675,402) - - - 3,167,653 10,878,058 6,786,935 22,431,703 22,984,173 Total general fund 11,054,846 $ 6,908,757 $ 6,741,916 $ 8,835,260 $ 10,030,939 $ 14,272,459 $ 20,800,219 $ 27,399,126 $ 33,317,806 $ 39,288,907 $ All other governmental fundsReservedUnreserved, reported in: Special revenue funds Capital projects fundsNonspendable - $ - $ - $ - $ 5,631 $ 1,159 $ 22,553 $ 7,949 $ 8,445 $ 828 $ Restricted 8,945,660 10,265,504 18,465,625 24,623,938 20,506,425 17,912,873 14,909,282 15,232,311 23,840,470 30,115,767 Assigned 1,338,429 877,646 1,270,910 491,368 111,473 - 100,116 - - - Unassigned (58,040) (46,555) (27,396) (53,943) (1,685,799) (832,212) (332,512) (463,734) (657,818) (594,730) Total all other governmental funds 10,226,049 $ 11,096,595 $ 19,709,139 $ 25,061,363 $ 18,937,730 $ 17,081,820 $ 14,699,439 $ 14,776,526 $ 23,191,097 $ 29,521,865 $

CITY OF COVINA, CALIFORNIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(158)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024RevenuesTaxes 26,901,523 $ 27,608,725 $ 27,811,886 $ 28,668,204 $ 30,925,091 $ 36,812,970 $ 41,399,927 $ 43,653,728 $ 45,977,006 $ 46,273,416 $ Licenses and permits 965,527 888,120 1,128,331 1,698,138 1,307,877 999,449 1,603,293 1,442,013 1,565,187 1,866,645 Intergovernmental 6,062,377 7,850,431 12,122,236 7,968,101 9,388,149 8,487,182 10,166,315 13,200,093 24,537,803 22,783,632 Charges for services 2,850,307 2,746,174 2,484,969 4,713,987 5,000,622 4,011,688 4,196,257 5,492,740 5,050,901 4,355,944 Fines and forfeits 559,409 862,009 930,478 907,304 926,644 907,080 890,254 1,081,458 1,340,191 1,108,302 Special assessments 944,194 524,949 590,948 634,282 533,047 1,414,617 1,469,594 592,885 880,496 853,971 Investment earnings 206,047 193,209 226,671 380,716 1,281,892 1,430,498 (59,645) (980,055) 737,184 4,183,700 Miscellaneous 3,766,447 240,998 550,247 723,058 570,700 738,688 825,456 727,918 814,559 594,235 Total revenues 42,255,831 40,914,615 45,845,766 45,693,790 49,934,022 54,802,172 60,491,451 65,210,780 80,903,327 82,019,845 ExpendituresGeneral government 232,379 3,928,177 3,476,163 2,235,447 1,790,386 2,593,801 2,561,757 5,382,805 2,599,832 2,820,455 Public safety 24,617,224 23,721,228 23,283,514 26,571,782 28,302,062 29,372,913 32,413,668 73,854,134 36,377,733 35,802,133 Public works 4,377,357 3,109,378 3,762,770 4,753,148 4,091,454 4,474,244 6,962,063 5,833,291 4,138,958 6,524,160 Culture and recreation 4,602,280 3,245,947 3,254,141 3,923,981 4,282,219 3,926,265 3,456,912 7,079,292 4,587,871 5,090,675 Community development 832,898 1,543,411 1,202,281 1,890,189 1,852,180 2,247,775 2,277,834 5,432,129 3,229,912 3,657,344 Transit 1,020,243 746,109 957,374 764,864 887,211 1,734,472 2,277,196 951,556 967,643 1,091,975 Redevelopment and housing 490,745 265,742 287,877 1,005,353 517,758 567,340 890,178 679,401 719,415 670,497 Capital outlay 3,419,189 5,030,166 1,175,943 2,617,687 15,518,582 6,985,453 4,894,860 5,909,455 6,940,758 8,195,016 Debt service: Principal - - - 210,000 300,000 305,000 310,000 320,000 2,639,742 2,772,629 Interest and fiscal charges - - - 155,078 233,481 252,136 250,944 722,016 1,350,031 1,328,695 Bond issuance costs - - - - 45,544 - - - - -
Total expenditures 39,592,315 41,590,158 37,400,063 44,127,529 57,820,877 52,459,399 56,295,412 106,164,079 63,551,895 67,953,579 Excess of revenues over (under) expenditures 2,663,516 (675,543) 8,445,703 1,566,261 (7,886,855) 2,342,773 4,196,039 (40,953,299) 17,351,432 14,066,266 (Continued)

CITY OF COVINA, CALIFORNIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS (CONTINUED)

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(159)
Other financing sources (uses) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Transfers in 2,161,548 $ 2,317,808 $ 1,373,629 $ 1,186,303 $ 2,422,806 $ 1,195,374 $ 625,625 $ 613,927 $ 1,531,080 $ 2,459,154 $ Transfers out (2,415,967) (2,317,808) (1,373,629) (1,186,303) (3,861,325) (1,195,374) (676,285) (6,103,294) (4,551,080) (4,375,020) Capital leases - - - - - - - 460,000 - -
Loan Proceeds - - - - - - - 12,476 1,819 147,478
Subscription Proceeds - - - - - - - - - 3,991
Proceeds from debt issuance - - - 5,625,000 2,500,000 - - 52,646,184 - - Premium on debt issuance - - - 254,307 - - - - - -
Payment to refunded bond account - - - - - - - - - -
Gain (loss) on sale and disposal of capital assets - - - - - 42,837 - - - - Total other financing sources (uses (254,419) - - 5,879,307 1,061,481 42,837 (50,660) 47,629,293 (3,018,181) (1,764,397) Net changes in fund balances 2,409,097 $ (675,543) $ 8,445,703 $ 7,445,568 $ (6,825,374) $ 2,385,610 $ 4,145,379 $ 6,675,994 $ 14,333,251 $ 12,301,869 $ Debt service as a percentage of noncapital expenditures 0.0% 0.0% 0.0% 0.9% 1.4% 1.2% 1.1% 1.0% 7.0% 6.9%

CITY OF COVINA, CALIFORNIA

GENERAL GOVERNMENTAL TAX REVENUES BY SOURCE

LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(160)
Fiscal Transient Property Business Utility Franchise
Year Property Taxes (1) Sales Taxes Occupancy Taxes Transfer Taxes License Taxes Users Taxes Taxes Total 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 2022 15,338,132 20,249,413 95,950 278,481 363,536 5,082,103 2,246,113 43,653,728 2023 16,419,598 20,281,592 193,649 214,879 431,438 6,041,869 2,393,981 45,977,006 2024 17,707,380 19,237,448 252,508 194,695 404,188 6,024,393 2,452,804 46,273,416 (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.

CITY OF COVINA, CALIFORNIA

ASSESSED VALUE OF TAXABLE PROPERTY

LAST TEN FISCAL YEARS
(161)
Total
Fiscal Effective
Year Secured Nonunitary Unsecured Total Rate (2)
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% 2022 6,237,377,853 9,148 125,747,512 6,363,134,513 1.4892% 2023 6,605,639,837 9,148 144,173,457 6,749,822,442 1.4829% 2024 6,990,178,670 9,148 167,111,691 7,157,299,509 1.4616% (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.

CITY OF COVINA, CALIFORNIA

ASSESSED VALUE OF TAXABLE PROPERTY BY USE

LAST TEN FISCAL YEARS
(162)
Total
Fiscal Effective
Year Residential Commercial Industrial Other Total Rate (2) 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% 2022 4,685,689,429 1,078,429,108 307,074,332 291,941,644 6,363,134,513 1.4892% 2023 4,989,022,923 1,136,324,463 312,388,220 312,086,836 6,749,822,442 1.4829% 2024 5,300,477,865 1,179,344,141 333,242,948 344,234,555 7,157,299,509 1.4616% (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.

CITY OF COVINA, CALIFORNIA
PROPERTY TAX RATES (1)

DIRECT AND OVERLAPPING GOVERNMENTS

LAST TEN FISCAL YEARS
(163)
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) 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 2022 1.0000 0.0000 0.0000 0.0000 0.3038 0.0944 0.0035 0.0875 1.4892 2023 1.0000 0.0000 0.0000 0.0000 0.3041 0.0878 0.0035 0.0875 1.4829 2024 1.0000 0.0000 0.0000 0.0000 0.2886 0.0821 0.0035 0.0875 1.4616 (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 .

CITY OF COVINA, CALIFORNIA

PRINCIPAL PROPERTY OWNERS)

LAST TEN FISCAL YEARS
(164)
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 84,348,126 $ 1 1.18% 81,855,358 $ 1 1.21% Vista Pointe Grand Apartments LLC Residential 65,874,721 2 0.92% 64,618,483 2 0.96% KIR Covina Limited Partnership Commercial 59,319,674 3 0.83% 58,156,556 3 0.86% Covina Grand Apartments LLC Residential 57,102,740 4 0.80% 55,981,867 4 0.83% Sierra Health and Life Insurance CompanCommercial 50,306,400 5 0.70% 49,320,000 5 0.73% UIMC Covina LLC Commercial 40,209,527 6 0.56% 39,421,109 6 0.58% MV Covina Investor 1 LLC Commercial 39,339,100 7 0.55%
FNL of Covina Partners LLC Commercial 39,339,100 8 0.55% 34,940,037 7 0.52% LVGEM Hotel Corporation Commercial 35,638,832 9 0.50% 31,466,951 8 0.47% WLM AH LLC Commercial 31,485,835 10 0.44%
Charter Communications Commercial 0.00% 30,283,485 9 0.45% CCP Covina 4003 LP Institutional 0.00% 30,093,855 10 0.45% Total 502,964,055 $ 7.03% 476,137,701 $ 7.06%
(1) Total assessed valuation of taxable property exclusive of exemptions.

Source: Los Angeles County/Hdl Companies
2024 2023
Principal Property Owners

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

LAST TEN FISCAL YEARS
(165)
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 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% 2022 7,609,654 7,827,091 102.9% 125,398 7,952,489 104.5% 2023 8,111,743 8,311,716 102.5% 122,754 8,434,470 104.0% 2024 8,671,894 8,850,281 102.1% 101,758 8,952,039 103.2% (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.

CITY OF COVINA, CALIFORNIA

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
(166)
Percentage of Percentage of
Fiscal Certificates of Revenue Section 108 Pension Obligation Installment Revenue Pension Obligation Personal Debt Year Participation Bonds Notes Leases Loan Bonds Agreement Bonds Leases Bonds Total Income (1) Per Capita (1) 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%2022 4,876,509 - - 227,389 2,000,000 54,939,654 17,132,316 7,370,000 13,934 7,855,346 94,415,148 1.58% 0.05%2023 4,659,950 305,403 153,335 1,875,000 52,529,291 15,991,560 6,515,000 10,531 7,510,709 89,550,779 1.92% 0.06% 2024 4,433,391 129,180 203,417 1,750,000 50,101,430 14,828,172 5,645,000 7,076 7,163,570 84,261,236 2.24% 0.06% Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See Demographic Statistics on page 172.(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
Activities
Business
Governmental Activities

CITY OF COVINA, CALIFORNIA

RATIOS OF NET GENERAL BONDED DEBT OUTSTANDING

LAST TEN FISCAL YEARS
(167)
Percentage of
Taxable
Less Amounts Assessed
Fiscal Pension Obligation Available in Debt Valuation (1) Year Bonds Service Fund Total of Property Per Capita (2) 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%
2022 54,939,654 6,786,935 48,152,719 0.76% 0.00%
2023 52,529,291 22,431,703 30,097,588 0.45% 0.17%
2024 50,101,430 22,984,173 27,117,257 0.38% 0.19%
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 162. (2) See Demographic Statistics on page 172.

CITY OF COVINA, CALIFORNIA

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES BONDED DEBT AS OF JUNE 30, 2024
(168)
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% 50,304,847 50,304,847 $ Overlapping:

Water District:

Metropolitan Water District 18,210,000 0.185% 33,689
College:

Citrus Community College District 115,880,302 0.324% 375,452 Mt. San Antonio Community College District Certificates 6.034% 52,358,617 867,726,492 School District:

Azusa Unified School District 128,281,786 1.306% 1,675,360 Azusa Unified School District General Fund Obligations 4,083,000 1.306% 53,324 Charter Oak Unified School District 56,980,000 38.623% 22,007,385 Charter Oak Unified School District Certificates of 585,000 38.623% 225,945 Covina-Valley Unified School District 176,918,392 42.363% 74,947,938 Los Angeles County:

Los Angeles County General Fund Obligations 0.357% 8,850,850 2,479,229,730 Los Angeles County Superintendent of Schools 0.357% 10,201 2,857,300 Subtotal overlapping debt 160,538,761
Total direct and overlapping debt 210,843,608 $
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 176. (2) The percentage of overlapping debt applicable is estimated by using taxable assessed values. Applicable percentages were estimated by determining the portion 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.

CITY OF COVINA, CALIFORNIA

LEGAL DEBT MARGIN INFORMATION

LAST TEN FISCAL YEARS
(169)
Total Debt Limitation- Total Debt
Fiscal Assessed Add Assessed 15% of Total Applicable Legal Year Value Exemptions Value Assessed Value to Limitation Debt Margin 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 2022 6,363,134,513 200,232,342 6,563,366,855 984,505,028 - 984,505,028 2023 6,749,822,442 254,387,103 7,004,209,545 1,050,631,432 - 1,050,631,432 2024 7,157,299,509 244,197,326 7,401,496,835 1,110,224,525 1,110,224,525 Assessed Valuations Legal Debt Margin

CITY OF COVINA, CALIFORNIA

PLEDGED-REVENUE BOND COVERAGE

WATER UTILITY FUND INSTALLMENT AGREEMENT AND REVENUE BONDS

LAST TEN FISCAL YEARS
(170)
Net Revenue
Fiscal Gross Operating Available for
Year Revenues (1) Expenses (2) Debt Service Principal Interest Total Coverage 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 2022 11,902,839 8,335,858 3,566,981 1,157,955 354,474 1,512,429 2.36 2023 11,659,206 8,990,972 2,668,234 1,140,756 331,945 1,472,701 1.81 2024 12,847,080 9,992,260 2,854,820 1,163,388 309,359 1,472,747 1.94 (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

CITY OF COVINA, CALIFORNIA

PLEDGED-REVENUE BOND COVERAGE

SEWER FUND REVENUE BONDS

LAST TEN FISCAL YEARS
(171)
Net Revenue
Fiscal Gross Operating Available for
Year Revenues (1) Expenses (2) Debt Service Principal Interest Total Coverage 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 2022 3,325,666 1,529,927 1,795,739 840,000 186,054 1,026,054 1.75 2023 3,002,790 1,731,926 1,270,864 855,000 168,768 1,023,768 1.24 2024 3,232,774 1,852,922 1,379,852 870,000 150,861 1,020,861 1.35 (1) Total revenues (including investment earnings) excluding gain on sale of capital assets. (2) Total operating expenses exclusive of depreciation.

Debt Service Requirements

CITY OF COVINA, CALIFORNIA

DEMOGRAPHIC AND ECONOMIC STATISTICS
(172)
K-12 School
Year Population (1) Enrollment (2)
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
2022 50,449 15,453
2023 50,350 15,413
2024 50,485 15,391
Personal Per Capita
Income(3) Personal
Year ($ Thousand) Income(3)
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
2022 1,488,896 29,512
2023 1,717,049 34,102
2024 1,888,379 37,404
Unemployment
Year Rate (4)
2015 6.8%
2016 8.0%
2017 6.3%
2018 5.1%
2019 4.9%
2020 4.7%
2021 13.3%
2022 9.5%
2023 5.1%
2024 5.1%

(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

CITY OF COVINA, CALIFORNIA

PRINCIPAL EMPLOYERS
AS OF JUNE 30, 2024
(173)
Employer Employees Rank
Percentage
of Total City
Employment Employees Rank
Percentage
of Total City
Employment
Covina Valley Unified School District 1,537 1 9.93% 1,351 1 8.99% Emanate Health Intercommunity Hospital 1,007 2 6.51% 926 2 6.16% Charter Oak Unified School District 650 3 4.20% 677 3 4.50% Ikea U.S. West, Inc. 313 4 2.02% 292 4 1.94%
Howard J. Chudler & Associates, Inc 277 5 1.79% 232 7 1.54% City of Covina 249 6 1.61% 252 6 1.68%
Wal-Mart 210 7 1.36% 287 5 1.91%
The Home Depot 190 8 1.23% 189 8 1.26%
Bert's Mega Mall 161 9 1.04% 165 9 1.10%
Med Plus Pharmacy 150 10 0.97% - - 0.00%
Healthcare Partners Affiliates Medical Group - - 0.00% 151 10 1.00% 4,744 30.66% 4,522 30.09%
Source: City of Covina Finance Department, Covina Valley and Charter Oak School Districts and Citrus Valley Medical Center 2024 2023

CITY OF COVINA, CALIFORNIA

FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION

LAST TEN FISCAL YEARS
(174)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Total Total Total Total Total Total Total Total Total Total General government 23.56 20.56 28.00 25.50 26.50 27.00 29.50 29.50 30.00 30.00 Public safety 99.50 100.50 112.00 99.50 98.50 98.50 95.50 96.50 98.00 97.00 Public works 19.50 19.50 25.00 21.80 21.80 22.80 23.80 23.80 24.00 28.00 Culture and recreation 43.18 43.41 30.94 21.95 22.47 29.67 30.08 29.19 27.00 28.00 Community development 14.50 16.50 7.00 6.50 7.50 9.50 9.50 11.00 10.50 10.50 Transit 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.50 1.00 Redevelopment and housing 14.00 14.00 14.00 14.00 14.00 14.00 14.00 14.00 15.00 15.00 Water utility 3.75 3.75 4.00 3.50 4.00 4.00 4.00 3.50 2.50 1.00 Environmental protection 5.50 5.50 3.00 3.00 3.00 3.00 3.00 3.00 2.00 2.00 Central equipment 6.00 6.00 1.00 - 2.00 2.00 2.00 2.00 2.00 2.00 Management information systems - - - - - 1.00 - 1.00 1.00 1.00 Total full-time equivalent positions 230.49 230.72 225.94 196.75 200.77 212.47 212.38 214.49 212.50 212.50 Source: Finance Department Budget

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

LAST TEN FISCAL YEARS
(175)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Government
Finance:

Payroll checks issued 7,694 7,569 7,369 7,566 7,811 7,557 7,264 7,295 7,518 7,716 Accounts payable checks issued 6,374 5,729 5,281 5,296 5,500 5,153 5,445 5,380 5,234 5,339 Purchase orders issued 506 538 453 440 461 465 474 811 887 986 Community Development Block Grant (CDBG):

Seniors Served by Information and Referral Program N/A N/A N/A 216 218 168 125 203 69 36 Seniors Served by Case Management Program N/A N/A N/A 64 64 33 49 88 80 45 Seniors Served by Nutrition Program N/A N/A N/A 132 127 307 115 239 341 181 Persons Served by Literacy Program N/A N/A N/A 16 19 20 14 10 21 15 Persons Served by Job Training 12 - - 5 3 14 12 13 11 7 Houses rehabilitated 4 3 2 1 - - - - 1 1
Housing:

Transitional House-Number of people served 17 17 22 11 14 13 21 27 15 5 Covenants-Monitoring affordable units 460 460 460 460 460 449 460 460 460 460 Public Safety
Police:

Physical arrests 2,987 2,038 676 3,005 2,746 2,406 2,534 2,204 2,499 273 Parking violations 9,367 8,380 10,062 3,035 8,955 12,678 15,301 18,167 14,016 9,585 Traffic violations 3,314 1,711 5,426 12,063 1,598 1,355 1,540 2,068 1,895 2,038 Fire:

Number of calls answered 4,643 4,751 4,681 4,641 10,679 11,083 14,218 8,961 14,411 15,335 Inspections 2,279 1,389 2,583 1,472 2,843 2,383 1,964 2,415 1,756 1,936 Culture and Recreation
Parks and Recreation:

Leaders-in-Training participants 75 57 66 51 36 12 18 28 28 28 Youth sports participants 1,312 916 1,199 1,130 934 746 619 1,224 814 1,760 Leisure lifestyle classes participants 5,920 6,457 5,041 4,520 4,028 2,593 1,500 2,461 1,637 3,182 Cultural excursion program participants 580 565 595 406 468 326 150 397 420 889 Summer evening event attendees 25,000 25,000 16,975 17,170 10,100 9,200 1,500 3,827 6,275 9,500 Senior service participants (fee based) 3,202 2,296 1,036 1,248 939 364 727 357 999 Senior nutrition program meals served 18,336 14,641 12,798 11,642 11,628 19,088 33,758 31,248 42,627 8,391 Special events attendees 53,000 50,000 50,000 50,000 45,000 40,000 5,000 25,000 19,189 30,000 Special event participants 288 654 533
Aquatic participants 8,750 6,446 8,134 6,011 5,850 3,884 2,800 2,107 1,189 2,419 Day Camp Participants 745 842 682 580 402 2,800 375 415 367 Library:

Circulation
Books/Audiobooks/CD'S 111,236 102,019 100,913 99,434 97,548 67,451 10,564 46,050 54,321 58,051 DVD's 7,500 5,806 4,987 4,141 3,314 1,928 53 704 813 1,280 Toys 2,588 978 3,436 4,241 2,784 - - - -
E-books 3,201 1,381 4,466 5,880 4,051 4,444 5,907
Total Circulation 118,736 108,803 108,488 108,392 108,303 76,629 16,587 50,805 59,578 65,238 Gate Count 206,514 194,182 189,432 189,021 187,098 120,381 1,273 50,750 48,992 32,279 Computer Services
Number of hours 13,860 10,782 10,374 12,825 12,891 6,298 45 900 1,890 2,324 Number of users 18,751 13,946 13,190 19,848 19,581 10,323 83 1,620 2,916 3,399 Library Cards
City Residents - Newly Issued 1,760 1,520 1,427 1,413 1,364 963 153 666 1,048 1,493 Non-City Residents - Newly Issued 2,118 1,679 1,594 1,257 1,198 865 106 788 954 1,314 Total Number of Current Library Cards 28,909 32,108 35,129 37,927 40,087 32,824 33,083 34,434 36,436 32,701 Library materials added
Books 3,439 2,580 2,866 2,475 1,827 1,600 1,736 1,605 1,659 2,545 CDs 298 222 196 131 198 156 191 117 - -
Audiobooks 128 88 83 129 87 54 70 22 - -
DVD's 181 150 215 155 212 154 145 179 76 40
Toys 99 119 97 67 27 - - - -
Total Materials Added 4,046 3,159 3,459 2,987 2,391 1,991 2,142 1,923 1,697 2,585 Library Programs/Services
Storytime participants 1,397 1,756 1,649 1,542 1,662 1,317 592 390 805 1,301 Adult/Young Adult program participants 423 464 470 536 902 869 370 703 1,225 1,315 Children's program participants 3,014 4,264 5,351 7,343 7,264 5,171 1,034 1,085 1,398 1,780 Summer Reading Program participants 620 705 799 848 1,076 350 319 385 386 446 Joint Summer Reading program participants 1,079 811 1,153 1,468 1,818 1,806 - - - - Accelerated Reader (AR) Testing Program Participants 1,861 2,665 - - 84 507 In-N-Out Cover-to-Cover Reading Program 240 202 252 274 244 366 - 252 269 275 Outreach (Class Visits on and off-site, number of participants 546 1,227 591 50 - 400 527 Homework Help Tutors 12* 11 15 10 - - - - - -
Homework Help Participants 738 997 529 418 - - - - - -
Library volunteer hours (3) 14,251 13,535 13,754 8,693 5,877 2,224 103 40 121 188

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

LAST TEN FISCAL YEARS
(176)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Literacy
Number of tutors 27 23 23 22 20 16 1 1 2 6
Number of adults served 97 79 79 92 83 81 22 27 27 37
Number of children served 37 31 39 43 44 31 - - - -
Reference Questions
Adult/Circulation 20,436 21,418 22,561 20,281 20,778 15,607 1,200 12,500 17,562 19,058 Childrens 6,918 6,650 5,738 7,839 8,312 6,090 - - - -
Total Reference Questions 27,354 28,068 28,299 28,120 29,090 21,697 1,200 12,500 17,562 19,058 Planning
Planning reviews 610 1,733 1,820 1,911 283 156 388 633 741 600 Permits issued 2,253 1,344 1,411 1,482 71 - 147 633 741 - Inspections 531 192 230 242 - - - 633 741 -
Building
Building reviews 503 1,362 561 792 820 842 1,040 254 284 372 Permits issued 1,658 3,494 1,514 894 3,927 3,290 4,598 4,852 335 1,215 Inspections 6,029 4,464 3,038 5,137 4,265 4,506 3,646 5,812 6,102 6,122 Transit
Average daily parking customers (station & structure paid) 845 747 (2) (2) 40 666 276 376 587 573 Average monthly parking customers (structure paid) 1,296 688 608 433 326 261 203 194 Dial-A-Cab participants (monthly average) 1,918 1,158 1,454 1,584 1,722 1,468 933 1,010 890 884 Subsidized bus passes (monthly average) 53 28 52 48 50 30 11 11 13 15 Code Enforcement
Total Inspections 4,434 1,840 1,902 2,956 834 2,113 1,467 1,951 1,890 2,159 Signs removed from public right of way 522 1,083 233 153 294 278 113 71 42 51 Industrial Waste Inspections 413 1 2 220 176 138 375 343 139 266 Water Utility
Average daily consumption (gallons) 4,450,897 3,944,447 4,398,752 5,000,000 5,760,000 3,600,000 3,168,176 4,666,365 4,007,146 4,079,395 Meter reads 103,851 103,490 (2) 2,291 (2) 4,252 2,061 2,532 2,419 1,775 Meter replacements 6 88 (2) 77 32 28 37 59 31 88
Consumer responses 12,703 5,805 (2) 590 350 727 208 276 291 331 Service line repairs 62 48 (2) 43 59 33 108 50 38 68
Main line repairs 34 45 (2) 70 49 69 49 82 40 53
Street Maintenance
Traffic sign remove/replace/install 92 185 153 118 102 201 185 185 57 335 Potholes repaired 4,058 3,629 4,645 3,802 5,390 6,379 3,981 2,792 5,736 3,247 Curb painted (lf) 15,436 17,860 37,370 16,960 75,262 26,788 21,239 4,257 15,918 77,006 Utility cuts repaired - (2) (2) 73 20 87 76 155 21 19
Trees trimmed 799 2,163 231 255 129 158 84 185 284 287
Equipment Maintenance
Preventative maintenance service 492 367 325 284 291 302 288 241 254 234 Safety inspections 563 425 371 320 319 327 332 261 281 237 New Tires 122 82 117 98 121 115 102 102 101 123
Tire repairs 315 177 183 164 167 122 177 185 191 130
Work orders completed 1,345 829 681 631 646 657 771 696 684 534 Environmental Protection
Refuse collected (tons/month) 2,334 2,363 2,482 2,450 2,416 1,825 2,991 2,809 3,016 2,760 Recyclables collected (tons/month) 188 192 185 162 162 200 351 431 487 570 Green waste collected (tons/month) 469 463 462 457 469 366 929 905 509 812 Compressed natural gas sold (gallon equivalents) 28,080 33,845 30,999 30,182 29,045 14,427 13,691.04 25,989.00 25,130.00 20,859.69 (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
(177)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Government
Finance:

Payroll checks issued 7,694 7,569 7,369 7,566 7,811 7,557 7,264 7,295 7,518 7,716 Accounts payable checks issued 6,374 5,729 5,281 5,296 5,500 5,153 5,445 5,380 5,234 5,339 Purchase orders issued 506 538 453 440 461 465 474 811 887 986 Community Development Block Grant (CDBG):

Seniors Served by Information and Referral Program N/A N/A N/A 216 218 168 125 203 69 36 Seniors Served by Case Management Program N/A N/A N/A 64 64 33 49 88 80 45 Seniors Served by Nutrition Program N/A N/A N/A 132 127 307 115 239 341 181 Persons Served by Literacy Program N/A N/A N/A 16 19 20 14 10 21 15 Persons Served by Job Training 12 - - 5 3 14 12 13 11 7 Houses rehabilitated 4 3 2 1 - - - - 1 1
Housing:

Transitional House-Number of people served 17 17 22 11 14 13 21 27 15 5 Covenants-Monitoring affordable units 460 460 460 460 460 449 460 460 460 460 Public Safety
Police:

Physical arrests 2,987 2,038 676 3,005 2,746 2,406 2,534 2,204 2,499 273 Parking violations 9,367 8,380 10,062 3,035 8,955 12,678 15,301 18,167 14,016 9,585 Traffic violations 3,314 1,711 5,426 12,063 1,598 1,355 1,540 2,068 1,895 2,038 Fire:

Number of calls answered 4,643 4,751 4,681 4,641 10,679 11,083 14,218 8,961 14,411 15,335 Inspections 2,279 1,389 2,583 1,472 2,843 2,383 1,964 2,415 1,756 1,936 Culture and Recreation
Parks and Recreation:

Leaders-in-Training participants 75 57 66 51 36 12 18 28 28 28 Youth sports participants 1,312 916 1,199 1,130 934 746 619 1,224 814 1,760 Leisure lifestyle classes participants 5,920 6,457 5,041 4,520 4,028 2,593 1,500 2,461 1,637 3,182 Cultural excursion program participants 580 565 595 406 468 326 150 397 420 889 Summer evening event attendees 25,000 25,000 16,975 17,170 10,100 9,200 1,500 3,827 6,275 9,500 Senior service participants (fee based) 3,202 2,296 1,036 1,248 939 364 727 357 999 Senior nutrition program meals served 18,336 14,641 12,798 11,642 11,628 19,088 33,758 31,248 42,627 8,391 Special events attendees 53,000 50,000 50,000 50,000 45,000 40,000 5,000 25,000 19,189 30,000 Special event participants 288 654 533
Aquatic participants 8,750 6,446 8,134 6,011 5,850 3,884 2,800 2,107 1,189 2,419 Day Camp Participants 745 842 682 580 402 2,800 375 415 367 Library:

Circulation
Books/Audiobooks/CD'S 111,236 102,019 100,913 99,434 97,548 67,451 10,564 46,050 54,321 58,051 DVD's 7,500 5,806 4,987 4,141 3,314 1,928 53 704 813 1,280 Toys 2,588 978 3,436 4,241 2,784 - - - -
E-books 3,201 1,381 4,466 5,880 4,051 4,444 5,907
Total Circulation 118,736 108,803 108,488 108,392 108,303 76,629 16,587 50,805 59,578 65,238 Gate Count 206,514 194,182 189,432 189,021 187,098 120,381 1,273 50,750 48,992 32,279 Computer Services
Number of hours 13,860 10,782 10,374 12,825 12,891 6,298 45 900 1,890 2,324 Number of users 18,751 13,946 13,190 19,848 19,581 10,323 83 1,620 2,916 3,399 Library Cards
City Residents - Newly Issued 1,760 1,520 1,427 1,413 1,364 963 153 666 1,048 1,493 Non-City Residents - Newly Issued 2,118 1,679 1,594 1,257 1,198 865 106 788 954 1,314 Total Number of Current Library Cards 28,909 32,108 35,129 37,927 40,087 32,824 33,083 34,434 36,436 32,701 Library materials added
Books 3,439 2,580 2,866 2,475 1,827 1,600 1,736 1,605 1,659 2,545 CDs 298 222 196 131 198 156 191 117 - -
Audiobooks 128 88 83 129 87 54 70 22 - -
DVD's 181 150 215 155 212 154 145 179 76 40
Toys 99 119 97 67 27 - - - -
Total Materials Added 4,046 3,159 3,459 2,987 2,391 1,991 2,142 1,923 1,697 2,585 Library Programs/Services
Storytime participants 1,397 1,756 1,649 1,542 1,662 1,317 592 390 805 1,301 Adult/Young Adult program participants 423 464 470 536 902 869 370 703 1,225 1,315 Children's program participants 3,014 4,264 5,351 7,343 7,264 5,171 1,034 1,085 1,398 1,780 Summer Reading Program participants 620 705 799 848 1,076 350 319 385 386 446 Joint Summer Reading program participants 1,079 811 1,153 1,468 1,818 1,806 - - - - Accelerated Reader (AR) Testing Program Participants 1,861 2,665 - - 84 507 In-N-Out Cover-to-Cover Reading Program 202 240 252 274 244 366 - 252 269 275 Outreach (Class Visits on and off-site, number of participants 546 1,227 591 50 - 400 527 Homework Help Tutors 12* 11 15 10 - - - - - -
Homework Help Participants 738 997 529 418 - - - - - -
Library volunteer hours (3) 14,251 13,535 13,754 8,693 5,877 2,224 103 40 121 188

CITY OF COVINA, CALIFORNIA

CONTINUING DISCLOSURE

WATER SYSTEM
(178)
6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 Water Purchased (in acre-feet)
Covina Irrigating Company (CIC) 4,429.00 4,166.26 4,756.72 5,068.03 5,035.22 5,106.32 5,347.83 5,209.95 4,395.59 4,414.39 Three Valley Muni Water Dist(MWD) 931.00 467.20 198.00 62.70 - - 151.00 23.50 92.80 155.00 Total Purchased 5,360.00 4,633.46 4,954.72 5,130.73 5,035.22 5,106.32 5,498.83 5,233.45 5,233.45 4,569.39 Potable Water Sold (in acre-feet) 4,986.00 4,418.34 4,508.53 4,909.82 4,720.74 4,620.64 4,825.99 4,647.69 4,003.99 3,997.52 Change from previous year -7.98% -11.39% 2.04% 8.90% -3.85% -2.12% 4.44% -3.69% -13.85% -0.16% Population 49,002 48,984 49,011 49,006 48,876 48,846 48,833 50,449 50,350 50,485 Cost of CIC Water $/a-f 475.00 $ 495.00 $ 495.00 $ 530.00 $ 530.00 $ 495.00 $ 520.00 $ 474.19 $ 476.00 $ 497.00 $ Cost of MWD Water $/a-f 879.41 906.76 981.67 987.00 987.00 987.00 1,098.00 1,119.10 1,104.02 1,234.12 Number of Water Accounts(1) 8,638 8,550 8,642 8,656 8,701 8,506 8,524 8,821 9,044 9,028 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 Operating Revenue
Charges for Services 10,896,780 10,436,434 11,011,015 11,138,975 9,586,220 10,673,985 11,681,271 11,823,907 11,401,122 12,380,295 Operating Expenses
Source & supply 3,146,588 2,707,841 2,849,099 3,190,768 3,116,482 3,067,435 3,561,787 3,202,530 3,376,108 3,690,592 Production & storage 556,304 911,509 1,072,317 2,224,760 928,941 1,093,228 1,155,010 1,222,831 1,380,661 1,484,185 Transmission & distribution 1,732,307 613,017 1,604,822 1,790,159 1,096,437 1,535,521 1,046,562 1,613,450 1,374,982 1,768,174 Customer acct & collections 1,061,295 1,363,414 1,474,373 1,347,476 1,304,399 906,296 603,793 548,231 433,053 488,170 Administrative & general 638,819 798,833 238,355 (68,719) 1,872,999 1,539,142 2,407,823 1,748,816 2,426,168 2,561,139 Depreciation 957,051 953,511 964,403 1,006,332 1,131,906 1,276,414 1,443,409 1,504,189 1,579,745 1,638,002 Total Operating Expenses 8,092,364 7,348,125 8,203,369 9,490,776 9,451,164 9,418,036 10,218,384 9,840,047 10,570,717 11,630,262 Net Revenues 2,804,416 3,088,309 2,807,646 1,648,199 135,056 1,255,949 1,462,887 1,983,860 830,405 750,033 2010 Bond Installment Payments 710,708 990,113 988,713 985,413 986,613 988,713 802,627 1,512,429 1,472,701 1,472,747 2020 BBVA Installment Payments 56,842 699,742 341,398 342,204 Coverage 3.95 3.12 2.84 1.67 0.14 1.27 0.97 1.26 0.46 0.41 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025* Minimum Charge:
5/8" & 3/4" 33.24 $ 33.24 $ 36.22 $ 37.67 $ 39.18 40.75 42.38 1" 49.44 49.44 56.74 59.01 61.38 63.84 66.40
1-1/2" 76.43 76.43 103.65 107.80 112.12 116.61 121.28
2" 115.15 115.15 162.30 168.80 175.56 182.59 189.90
3" 215.92 215.92 349.95 363.95 378.51 393.66 409.41
4" 359.84 359.84 622.64 647.55 673.46 700.40 728.42
6" 719.70 719.70 1,376.19 1,431.24 1488.49 1548.03 1609.96 8" Monthly Fire Line Service Charge:

Charge per hundred cubic feet (hcf): 20.90 20.09 21.74 22.61 23.52 Single Family (0-16 ccf) 2.71 2.71 45.24 47.05 48.94 50.90 52.94 Single Family (17+ ccf) 3.02 3.02 88.60 92.15 95.84 99.68 103.67 Multi-Family (0-12 ccf) 2.71 2.71 244.24 254.01 264.18 274.75 285.74 Multi-Family (13+ ccf) 2.96 2.96 512.69 533.20 554.53 576.72 599.79 Commercial/Institutional 3.16 3.16 916.49 953.15 991.28 1030.94 1072.18 Industrial/Manufacturing 2.74 2.74
Irrigation/Landscaping 3.16 3.16
City/Miscellaneous 2.75 2.75 2.86 2.98 3.10 3.23 3.36
Capital Improvements Projects Fee: 3.50 3.36 3.64 3.79 3.95 5/8" & 3/4" 2.54 2.54
1" 6.36 6.36 2.99 3.11 3.24 3.37 3.51
1-1/2" 12.72 12.72 3.01 3.14 3.27 3.41 3.55
2" 32.55 32.55 3.01 3.14 3.27 3.41 3.55
3" 61.03 61.03 3.05 3.18 3.31 3.45 3.59
4" 101.71 101.71 3.01 3.14 3.27 3.41 3.55
6" 203.43 203.43 3.10 3.23 3.36 3.50 3.64
8"
Private Fire Standby Service:
4" 21.71 21.71
6" 63.09 63.09
8" 134.46 134.46
10" 241.80 241.80
* Information presented is current as of 1/12/23
Customer
Type of
Business
Consumption
(in acre-feet)
% of total
consumption Revenue
% of total water
sales
Covina School District Governmental 83.21 2.08% $181,021.26 1.58% Covina 023-Woods 206 LP Multiple Family 59.56 1.49% $147,095.34 1.28% Inter-Comm Health SVC Commercial 54.36 1.36% $132,887.00 1.16% Charter Oak Unified School Dist Governmental 46.63 1.17% $80,470.60 0.70% Lvgem Hotel Corporation Commercial 25.04 0.63% $47,543.84 0.41% Spruell, Rosario O. Multiple Family 23.87 0.60% $49,152.11 0.43% Miracle Mile Properties LP Multiple Family 19.39 0.49% $39,763.75 0.35% Forbush, Lucienne Multiple Family 18.86 0.47% $33,280.81 0.29% Gref GG Eastland Center L.P. Commercial 17.58 0.44% $43,448.98 0.38% Mobilaire Estates Multiple Family 16.26 0.41% $29,898.53 0.26% TOTALS 364.76 9.12% 784,562 $ 6.83%
GRAND TOTAL CONSUMPTION 3,997.52 GRAND TOTAL SALES 11,482,064 $ (1) Information obtained from Water information system
(2) Information obtained from Covina Comprehensive Annual Financial Report 3"
4"
6"
2"
Monthly Service Charge:
5/8" and 3/4"
1"
1-1/2"
2"
Largest Water Accounts(1)
Summary of Operations
Water System Fund Revenues and Expenses(2)
Water Rates(1)
3"
4"
6"
8"
10"
Consumption Rates:

Single Family
Tier 1 (0-14 ccf)
Irrigation/Landscaping
City/Miscellaneous
Construction
Tier 2 (15+ ccf)
Multi-Family
Uniform Rate
Commercial/Institutional
Industrial/Manufacturing

CITY OF COVINA, CALIFORNIA

CONTINUING DISCLOSURE

WASTEWATER SYSTEM
(179)
6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 Operating Revenue
Special Assessments 2,596,318 2,683,503 2,760,749 2,833,092 2,923,535 2,905,488 3,093,941 3,277,343 2,894,697 2,914,954 Operating Expenses
General & Administrative 919,254 785,109 661,138 1,013,663 1,721,983 2,367,418 1,848,785 1,529,927 1,731,926 1,852,922 Depreciation 167,735 167,735 167,735 167,735 168,680 179,627 225,865 288,962 356,327 406,018 Total Operating Expenses 1,086,989 952,844 828,873 1,181,398 1,890,663 2,547,045 2,074,650 1,818,889 2,088,253 2,258,940 Net Revenues 1,509,329 1,730,659 1,931,876 1,651,694 1,032,872 358,443 1,019,291 1,458,454 806,444 656,014 2009 Bond Installment Payments 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 1,026,054 1,023,768 1,020,861 2021 Pension Obligation Bonds 113,921 18,968 114,190
Coverage 1.16 1.34 1.49 1.28 0.80 0.28 0.99 1.40 0.71 0.58 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024

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

ATTACHMENT B

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CITY OF COVINA, CALIFORNIA

SINGLE AUDIT OF FEDERALLY ASSISTED

GRANT PROGRAMS
YEAR ENDED JUNE 30, 2024

ATTACHMENT C

CITY OF COVINA

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2024
Page
Number
Independent Auditors’ Report on Internal Control over
Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed
in Accordance with Government Auditing Standards 1 - 2
Independent Auditors’ Report on Compliance for Each Major Federal Program, Report on Internal Control over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 3 - 5
Schedule of Expenditures of Federal Awards and Schedule of Findings and Questioned Costs:

Schedule of Expenditures of Federal Awards 6
Notes to Schedule of Expenditures of Federal Awards 7
Schedule of Findings and Questioned Costs 8 - 9
Summary Schedule of Prior-Year Audit Findings 10

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CLAconnect.com
(1)
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Honorable Mayor and
Members of the City Council
City of Covina
Covina, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Covina (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 9, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. .

Honorable Mayor and
Members of the City Council
City of Covina
(2)
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

CliftonLarsonAllen LLP
Irvine, California
January 9, 2025

(3)
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR

FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE, AND

REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

REQUIRED BY THE UNIFORM GUIDANCE
Honorable Mayor and
Members of the City Council
City of Covina
Covina, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Covina‘s (the City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on the City’s major federal program for the year ended June 30, 2024. The City’s major federal program is identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors’ Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

CliftonLarsonAllen LLP
CLAconnect.com

Honorable Mayor and
Members of the City Council
City of Covina
(4)
Auditors’ Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
 Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Honorable Mayor and
Members of the City Council
City of Covina
(5)
Our consideration of internal control over compliance was for the limited purpose described in the Auditors’ Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We have issued our report thereon, dated January 9, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

CliftonLarsonAllen LLP
Irvine, California
January 9, 2025

Federal
Assistance Pass-Through Total Passed
Federal Grantor / Pass - Through Listing Entity Identifying Federal Through to Grantor / Program / Cluster Title Number Number Expenditures Subrecipients U.S. Department of Housing and Urban Development
Passed Through Los Angeles County:

Community Development Block Grant - Entitlement
Grants Cluster:

Community Development Block Grant 14.218 601875-23 5,850 $ 5,850 $ Community Development Block Grant 14.218 D96153-23 14,082 - Community Development Block Grant 14.218 601181-23 10,000 - Community Development Block Grant 14.218 601198-23 10,000 10,000 Community Development Block Grant 14.218 601194-23 10,000 10,000 Community Development Block Grant 14.218 D96164-23 37,073 - Community Development Block Grant 14.218 602621-23 75,000 - Subtotal Community Development Block Grant -
Entitlement Grants Cluster 25,850 162,005
Passed Through Los Angeles County:

Section 108 Loan 14.218 None 182,369 -
Total United States Department of Housing
and Urban Development 25,850 344,374
United States Department of Justice
Direct Assistance:

Bulletproof Vest Partnership Program 16.607 N/A 8,653 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 2015-H2586-CA-DJ 14,068 - Total United States Department of Justice - 22,721
United States Department of Treasury
Passed Through the State of California:

COVID-19 - Coronavirus State and Local Fiscal
Recovery Funds 21.027 None 4,281,768 -
Passed Through State Water Resources Control Board:

COVID-19 - Coronavirus State and Local Fiscal
Recovery Funds 21.027 CA1910127-01 24,310 -
Total United States Department of Treasury - 4,306,078
Institute of Museum and Library Services
Passed Through the California State Library:

Grants to States 45.31 59-0300-0-1-503 - 37,643
Total Institute of Museum and Library Services - 37,643 Total Expenditures of Federal Awards $ 25,850 4,710,816 $ See accompanying Notes to Schedule of Expenditures of Federal Awards. (6)

CITY OF COVINA, CALIFORNIA

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2024

CITY OF COVINA

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2024
(7)

1. BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) include the federal award activities of the City of Covina, California (the City), under programs of the federal government, as well as federal financial assistance passed through other government agencies for the year ended June 30, 2024. The information in the Schedule of Expenditures of Federal Awards (SEFA) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule present only a selected portion of the operations of the City, they are not intended to, and do not, present the financial statements of the City. The City’s reporting entity is defined in Note 1 of the notes to the City’s financial statements.

2. BASIS OF ACCOUNTING
The accompanying Schedule is presented using the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in the Note 1 of the notes to the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass-through entity identifying numbers are identified where available.

3. INDIRECT COST RATE
The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

4. CONTINGENCIES
Under the terms of federal grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies.

CITY OF COVINA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2024
(8)
Section I – Summary of Auditors’ Results
Financial Statements

1. Type of auditors’ report issued: Unmodified

2. Internal control over financial reporting:
 Material weakness(es) identified? yes x no
 Significant deficiency(ies) identified? yes x none reported

3. Noncompliance material to financial
statements noted? yes x no
Federal Awards

1. Internal control over major federal programs:
 Material weakness(es) identified? yes x no
 Significant deficiency(ies) identified? yes x none reported

2. Type of auditors’ report issued on
compliance for major federal programs: Unmodified

3. Any audit findings disclosed that are
required to be reported in accordance
with 2 CFR 200.516(a)? yes x no
Identification of Major Federal Programs
Assistance Listing Number(s) Name of Federal Program or Cluster

21.027 COVID-19 Coronavirus State and Local Fiscal
Recovery Funds

Dollar threshold used to distinguish between
Type A and Type B programs: $ 750,000
Auditee qualified as low-risk auditee? yes x no

CITY OF COVINA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
YEAR ENDED JUNE 30, 2024
(9)
Section II – Financial Statement Findings
Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards.

Section III – Findings and Questioned Costs – Major Federal Programs Our audit did not disclose any matters required to be reported in accordance with 2 CFR 200.516(a).

CITY OF COVINA

SUMMARY SCHEDULE OF PRIOR-YEAR FINDINGS
YEAR ENDED JUNE 30, 2024
(10)
Section I – Financial Statement Findings
There were no findings related to the financial statements in the prior year.

Section II – Findings and Questioned Costs – Major Federal Programs There were no findings and questioned costs related to major federal programs in the prior year.

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

CliftonLarsonAllen LLP
CLAconnect.com
Honorable Mayor and 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 (the City), as of and for the year ended June 30, 2024, and have issued our report thereon dated January 9, 2025. We have previously communicated to you information about our responsibilities under auditing standards generally accepted in the United States of America, Government Auditing Standards, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), as well as certain information related to the planned scope and timing of our audit in our engagement agreement dated May 20, 2024. Professional standards also require that we communicate to you the following information related to our audit.

Significant audit findings or issues
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.

No new accounting policies were adopted and the application of existing policies was not changed during 2024.

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

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

ATTACHMENT D

Honorable City Council
City of Covina

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:

The disclosure of the retirement commitments reported in Note 10 to the financial statements The disclosure of the risk management reported in Note 12 to the financial statements The disclosure of the OPEB commitments reported in Note 16 to the financial statements The financial statement disclosures are neutral, consistent, and clear.

Significant unusual transactions
We identified no significant unusual transactions.

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.

Management did not identify and we did not notify them of any uncorrected financial statement misstatements.

Corrected misstatements
Management did not identify and we did not notify them of any financial statement misstatements detected as a result of audit procedures.

Disagreements with management
For purposes of this communication, a disagreement with management is a disagreement on 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. No such disagreements arose during our audit.

Management representations
We have requested certain representations from management that are included in the management representation letter dated January 9, 2025.

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.

Honorable City Council
City of Covina

Significant issues discussed with management prior to engagement We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to engagement as the entity’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our engagement.

Audits of group financial statements
We noted no matters related to the group audit that we consider to be significant to the responsibilities of those charged with governance of the group.

Required supplementary information
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.

Supplementary information in relation to the financial statements as a whole With respect to the schedule of expenditures of federal awards (SEFA) 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 SEFA to determine that the SEFA complies with the requirements of the Uniform Guidance, the method of preparing it has not changed from the prior period or the reasons for such changes, and the SEFA is appropriate and complete in relation to our audit of the financial statements.

We compared and reconciled the SEFA to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We have issued our report thereon dated January 9, 2025.

With respect to the combining fund financial statements, and the individual budgetary 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 January 9, 2025.

Honorable City Council
City of Covina

Other information included in annual reports
Other information (financial or nonfinancial information other than the financial statements and our auditors’ report thereon) is being included in your annual report and is comprised of the introductory and statistical sections. Our responsibility for other information included in your annual report does not extend beyond the financial information identified in our opinion on the financial statements. We have no responsibility for determining whether such other information is properly stated and do not have an obligation to perform any procedures to corroborate other information contained in your annual report.

We are required by professional standards to read the other information included in your annual report and consider whether a material inconsistency exists between the other information and the financial statements because the credibility of the financial statements and our auditors’ report thereon may be undermined by material inconsistencies between the audited financial statements and other information.

If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Our auditors’ report on the financial statements includes a separate section, “Other Information,” which states we do not express an opinion or any form of assurance on the other information included in the annual report. We did not identify any material inconsistencies between the other information and the audited financial statements.
* * *
This communication is intended solely for the information and use of the City Council and management of the 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
January 9, 2025

CC Regular Meeting

AGENDA ITEM REPORT
ITEM NO. CC 13
Meeting: January 21, 2025
Title: Amending the Fiscal Year 2024-2025 Operating Budget to Accept and Expend Grant Funds and General Funds Relating to the Execution and Delivery of a Purchase and Sale Agreement for Property Located at NEC E. Front Street & N. 1st Avenue Presented by: Brian K. Lee, AICP, Director of Community Development Recommendation: 1. That the City Council consider adopting Resolution CC 2025-09, Authorizing the execution and delivery of a purchase and sale agreement for property located at NEC Front Street & N. First Avenue and amending the FY 24-25 City operating budget for the purpose of accepting and expending grant funds and increasing expenditures out of the General Fund and increasing the budget for said agreement; and

2. Authorize the City Manager or his designee to execute all related documents.

EXECUTIVE SUMMARY:

On September 17, 2024, the City held a ground breaking ceremony to mark the beginning of construction related to the Covina Recreation Village (“CRV”) Project, which will consist of 2.49 acres of indoor and outdoor recreation space and a new library facility to serve the local community. The project sits directly north of the Covina Metrolink Train Station and train tracks, which separate CRV from the City’s growing FAIR District (Food, Arts, Industry, Residential). The City has desired to install a pedestrian bridge spanning from CRV, across the train tracks, and into the FAIR District since the inception of the CRV project but has faced limitations due to a lack of available land to the south of the tracks which could be used to anchor the adjacent side of the pedestrian bridge.

A .4181-acre property directly south of the CRV proposed bridge anchor site, located on the north-east corner of E. Front Street and N. 1st Avenue (APN: 8430-018-004), has become available for purchase and staff have been in negotiations with the property owner since March 2024. At the direction of the Council, the City and the Seller have reached a consensus and are prepared to enter into a Purchase and Sale Agreement (“Agreement”) for the purchase of the property for the price of $1,045,000. The City has received a $4 million appropriation from Congresswoman Grace Napolitano for the purpose of establishing said pedestrian bridge, and as such desires to appropriate funding from this appropriation for the purchase. While staff work to gain access to the federal funding, approximately $35,000 in general fund monies are required to enter into the Agreement and to begin the due diligence period. Staff therefore requests that Council adopt Resolution CC 2025-09 to appropriate the grant funds and to allocate general fund monies to the purchase, and permit the City Manager to enter into the Agreement.

DISCUSSION:

The purchase of the property located on the north-east corner of E. Front Street and N. 1st Avenue (APN: 8430- 018-004) (“Property”) will allow the City to construct a pedestrian bridge spanning from the CRV site to the FAIR District, which is south and runs parallel to CRV. The installation of the pedestrian bridge will provide pedestrians and bicyclists with direct access from the City’s downtown core and transit-oriented development to the Metrolink Regional Rail Station, public recreational, and library facilities. The site will also allow for additional and needed parking within the FAIR District, and provide space for the City’s FRIC & FRAC micro transit pilot program to operate. The $4 million appropriation from Congresswoman Napolitano is permitted to be used for site acquisition, design, and construction of the pedestrian and bicycle bridge spanning the rail rightPage 441 of 600 of-way, installation of landscaped walkways/parkways, pedestrian solar lighting, a bike-share facility, and digital information and wayfinding kiosks.

As the funding is an appropriation, the process to gain access to it began in late summer 2024 and is expected to be transferred to the City in Q3 of 2025. The funding is not reimbursable, and thus the City cannot purchase the property and reimburse itself once the funding is officially deposited in the latter half of 2025. Thus, the City has worked diligently to negotiate with the property owner to allow for an extended escrow period which will allow a majority of purchase costs to be paid from grant funds.

The main business points of the Agreement are as follows, and are fully described within the Agreement (Attachment A):
 Purchase price of $1,045,000
 City pays $25,000 deposit to be held as earnest money and to be applicable to the purchase price, which is non-refundable except for a termination of the Agreement due to an uncured default by Seller or failure of a condition to the closing or disapproval of title or physical condition of the Property  The City will pay the seller monthly payments (prorated for any partial month) of $1,000 per calendar month until the Close of Escrow, which shall not be applicable to the Purchase Price  The City will pay a total of 6% commission to the City’s real estate broker and to the seller’s broker, totaling $62,700
 The City will pay all closing costs related to the sale  The purchase must close escrow no later than November 28, 2025 To date, $1,673,581 of the $4 million federal appropriation has been allocated to projects related to the pedestrian bridge within the CRV property. Resolution CC 2025-09 will allow the City to accept and appropriate the remaining $2,326,419 in federal appropriations and will allow the City to expend approximately $1,102,700 of this appropriation on the purchase of the property. $1,102,700 includes the purchase price of $1,045,000 (less the $25,000 deposit), $62,700 in commission payments, and $20,000 in closing costs.

FISCAL IMPACT:
$35,000 in additional general fund monies is requested in account 1010-4000-55010-P2513 to allow for the City to promptly furnish the $25,000 deposit and to pay the seller the $1,000 monthly payments related to the delayed closing of the property. The remaining costs, as detailed previously and totaling approximately $1,102,700, will be paid for via the federal appropriation to the paid out of account 4600-OM23-55010-P2513.

CEQA (CALIFORNIA ENVIRONMENTAL QUALITY ACT):

The act of authorizing the purchase of the Property does not approve any new development or construction of buildings, nor does it authorize any new land uses. For this reason, it can be seen with certainty that authorizing the purchase of the Property pursuant to the Purchase and Sale agreement substantially in the form attached to this report will not result in any significant adverse impact on the environment. Thus, the actions of appropriating funding and entering into the Agreement are exempt from CEQA environmental review requirements pursuant to Section 15061(b)(3) of Title 14 of the California Code of Regulations.

Respectfully submitted,

-1-
12923-0001\3064400v2.doc

ATTACHMENT A

AGREEMENT FOR PURCHASE AND SALE

AND ESCROW INSTRUCTIONS
THIS AGREEMENT FOR PURCHASE AND SALE AND ESCROW INSTRUCTIONS (this “Agreement”) is dated as of January 21, 2025, and is entered into by and between the CITY OF COVINA (“City” or “Buyer”), and BONNIE J. SEATS, surviving trustee of the Seats Trust, u/t/d April 13, 1996 (“Seller”).

RECITALS
A. Seller is the owner of the land described on Exhibit “A” and the improvements thereon (collectively, the “Property”), bearing Assessor’s Parcel Number 8430-018-004 located at the northeast corner of East Front Street and North 1rst Avenue in the City of Covina.

B. Buyer desires to purchase the Property from Seller, and Seller desires to sell the Property to Buyer.

NOW, THEREFORE, in consideration of the mutual covenants herein and for other valuable consideration, the sufficiency of which is hereby acknowledged, Buyer and Seller hereby agree as follows:

1. SALE; PURCHASE PRICE; DEPOSIT; MONTHLY PAYMENTS.

1.1 Sale and Purchase. Seller agrees to sell the Property to Buyer and Buyer agrees to purchase the Property upon the terms and conditions hereafter set forth.

1.2 Purchase Price. The purchase price (“Purchase Price”) for the Property shall be ONE MILLION FORTY-FIVE THOUSAND AND NO/100 Dollars ($1,045,000.00).

1.3 Deposit. Within five (5) business days after the opening of Escrow, Buyer shall deliver to escrow immediately available funds in the amount of Twenty-Five Thousand and No/100 Dollars ($25,000.00) which shall be held as an earnest money deposit under the Escrow pursuant to the terms and provisions hereof (the “Deposit”).

The Deposit shall be: (a) applicable to the Purchase Price at the Close of Escrow; (b) shall be non-refundable to Buyer except for a termination of this Agreement by Buyer due to an uncured default by Seller or failure of a condition to the Closing or disapproval of title or physical condition of the Property; and or (c) retained by Seller as liquidated damages if Seller terminates this Agreement by reason of Buyer’s uncured default.

IF CLOSING FAILS TO OCCUR BECAUSE OF BUYER’S UNCURED DEFAULT,

SELLER WILL BE DAMAGED AND WILL BE ENTITLED TO COMPENSATION

FOR THOSE DAMAGES, BUT SUCH DAMAGES WILL BE EXTREMELY
DIFFICULT AND IMPRACTICAL TO ASCERTAIN. BUYER DESIRES TO LIMIT

THE AMOUNT OF DAMAGES FOR WHICH BUYER MIGHT BE LIABLE SHOULD BUYER BREACH THIS AGREEMENT. BOTH BUYER AND SELLER WISH TO

AVOID THE COSTS AND LENGTHY DELAYS THAT WOULD RESULT IF SELLER

FILED A LAWSUIT TO COLLECT ITS DAMAGES FOR A BREACH OF THIS

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AGREEMENT. IF CLOSING FAILS TO OCCUR BECAUSE OF BUYER’S UNCURED

DEFAULT, THEN THE DEPOSIT SHALL BE DEEMED TO CONSTITUTE A REASONABLE AND FINAL ESTIMATE OF SELLER’S DAMAGES AND SHALL BE RETAINED BY SELLER AS LIQUIDATED DAMAGES AS SELLER’S SOLE AND EXCLUSIVE REMEDY. THE PARTIES ACKNOWLEDGE THAT THE PAYMENT OF

SUCH LIQUIDATED DAMAGES IS NOT INTENDED AS A FORFEITURE OR PENALTY WITHIN THE MEANING OF CALIFORNIA CIVIL CODE SECTIONS 3275 OR 3369, BUT IS INTENDED TO CONSTITUTE LIQUIDATED DAMAGES TO SELLER PURSUANT TO CALIFORNIA CIVIL CODE SECTIONS 1671, 1676 AND 1677. NOTHING HEREIN CONTAINED, HOWEVER, SHALL BE DEEMED TO IN ANY WAY TO SATISFY, DISCHARGE, OR TERMINATE BUYER’S EXPRESS

AGREEMENTS TO DEFEND, INDEMNIFY AND HOLD SELLERS AND THE PROPERTY HARMLESS SET FORTH IN THIS AGREEMENT, AND SELLER’S

RIGHTS AND REMEDIES ARISING OUT OF SUCH DEFENSE, INDEMNITY AND HOLD HARMLESS AGREEMENTS AS WELL AS SELLER’S RIGHT TO RECOVER ATTORNEY’S FEES AND COSTS, WHICH SHALL SURVIVE AND SHALL BE IN ADDITION TO THE PROVISIONS HEREOF.

Seller’s Initials: _________________ Buyer’s Initials: _____________

1.4 Monthly Payments by Buyer. Commencing on the date of this Agreement, Buyer shall pay to Seller monthly payments (prorated for any partial month) of $1,000 per calendar month until the Close of Escrow, which shall not be applicable to the Purchase Price, and shall not be refunded to Buyer if Buyer terminates this Agreement due to disapproval of a title matter or the physical condition of the Property, but shall be returned to Buyer if Seller defaults hereunder and Buyer does not elect the remedy of specific performance. All such payments shall be deposited into escrow, for release to Seller upon the Close of Escrow, or to Buyer if Seller defaults and Buyer does not elect the remedy of specific performance.

2. TITLE.

2.1 General. Title to the Property shall be conveyed by a grant deed in the form attached hereto as Exhibit “B” and shall be evidenced by a Standard Coverage Form of Owner’s Policy of Title Insurance, or if elected by Buyer, extended coverage title insurance (“Title Policy”).

The Title Policy shall be issued by the title company described in Section 4.2 (“Title Company”), with liability in the full amount of the Purchase Price, insuring title to the Property as vested in Buyer, free and clear of all liens and encumbrances and other matters affecting title to the Property, except the following (which shall constitute “Approved Title Exceptions”):

2.1.1 Assessment installments not yet due.

2.1.2 Such other matters as are approved in writing by Buyer on or before the date that is One Hundred and Twenty (120) days after the date of this Agreement.

2.2 Acts After Date of Agreement. During the period from the date of this Agreement until the Close of Escrow, Seller shall not record or permit to be recorded any document or instrument encumbering or relating to the Property, or materially improve or alter

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the Property in any way, and shall not enter into any leases or extend/amend any existing leases, without the prior express written consent of the Buyer in its sole and absolute discretion.

3. SELLER DELIVERY OF MATERIAL DOCUMENTS; RIGHT OF ENTRY FOR BUYER FOR INSPECTIONS.

3.1 Seller shall promptly deliver to Buyer copies of all material documents in Seller’s possession relating to the Property and shall promptly make written disclosure to Buyer of all material facts known to Buyer about the Property that are not on record title/recorded.

3.2 Seller hereby grants Buyer and its agents, employees, contractors and subcontractors (collectively “Representatives”) the right to enter the Property (subject to the occupancy rights of tenants) for the purpose of performing a survey, and conducting inspections and tests, including soils and geological investigation, and testing for toxic or hazardous substances and other contamination, at Buyer’s expense.

3.3 If Buyer desires to terminate this Agreement as a result of its inspections or review of material documents or Seller’s disclosures, Buyer may do so in its sole and absolute discretion by written notice to Seller given on or before the date that is One Hundred and Twenty (120) days after the date of this Agreement (the “Inspection Deadline”), it being understood that Buyer shall inform Seller in writing promptly if Buyer shall have determined that the Property is acceptable (in order to close as soon as possible). Upon any such termination, the Deposit shall be promptly returned to Buyer.

3.4 Buyer shall defend, indemnify, and hold Seller harmless from and against any and all damages, costs, expenses, liabilities, claims, demands, causes of action, proceedings, expenses, judgments, penalties, liens, and losses of any nature whatsoever (“Claims”), including fees of accountants, attorneys, expert witnesses, or other professionals, and all costs associated therewith, arising or claimed to arise, in connection with the entry by Buyer or its consultants upon the Property.

4. ESCROW.

4.1 Agreement to Constitute Escrow Instructions. This Agreement shall constitute escrow instructions and a copy hereof shall be deposited with the Escrow Holder for that purpose.

4.2 Escrow Holder; Escrow; Title Company. The escrow shall be opened with Fortune Escrow Inc., 302 W. Foothill Blvd., Glendora, CA 91741, Attn: Stephanie Saucedo (626/914-7817; [email protected]) (“Escrow Holder”), within five (5) business days after the execution of this Agreement by Buyer and Seller delivering a copy of this executed Agreement (or executed counterparts) to Escrow Holder. Each party shall sign and deliver to Escrow Holder such further instructions as Escrow Holder reasonably requires in order to clarify the duties and responsibilities of Escrow Holder. The title company/insurer shall be First American Title Insurance Company, 18500 Von Karman Avenue, Suite 600, Irvine CA 92612, Attn:

Candyce Vega (949/885-2443) (“Title Company”).

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4.3 Close of Escrow; Closing Deadline. For the purposes of this Agreement, “Close of Escrow” shall be the date on which the grant deed for the Property in favor of Buyer is recorded in the Official Records of the Los Angeles County Recorder’s Office. Provided all of Seller’s and Buyer’s obligations to be performed on or before Close of Escrow have been performed and all the conditions to the Close of Escrow set forth in this Agreement have been satisfied (and this Agreement shall not have been terminated in accordance with its terms), escrow shall close as soon as reasonably possible, but no later than November 28, 2025 (“Closing Date”).

All risk of loss or damage with respect to the Property shall pass from Seller to Buyer at the Close of Escrow. Possession of the Property shall be delivered to Buyer upon the Close of Escrow, free of any and all occupants.

4.4 Seller Deliveries. Seller represents and warrants to Buyer that Seller has delivered complete copies of all leases affecting the Property (and all amendments thereto) to Buyer.

Before the Close of Escrow, Seller shall deposit into escrow the following:

4.4.1 A grant deed conveying the Property to Buyer, in the form attached hereto as Exhibit “B”, duly executed by Seller and acknowledged (the “Grant Deed”);

4.4.2 Federal (“Firpta”) and California state withholding certificates, showing that no withholding of sales proceeds is required of the Escrow Holder or Buyer; and

4.4.3 Any other documents contemplated by this Agreement, or reasonably required by Escrow Holder or Title Company to be deposited by Buyer to carry out this transaction/escrow.

4.5 Buyer Deliveries. On or before the Close of Escrow, Buyer shall deposit into escrow the following (properly executed and acknowledged, if applicable):

4.5.1 The Purchase Price;

4.5.2 A Certificate of Acceptance for the Grant Deed, executed by Buyer and acknowledged (for recording with the Grant Deed);

4.5.3 Any net costs to be paid by Buyer under Section 4.9 below; and

4.5.4 Any documents contemplated by this Agreement or reasonably required by Escrow Holder or Title Company to be deposited by Buyer to carry out this transaction/escrow.

4.6 Conditions to the Close of Escrow. Buyer’s obligation to close the transaction is subject to the satisfaction of all of the following conditions precedent, which are for Buyer’s benefit and may be waived only by Buyer:

4.6.1 Buyer shall have received the grant funds that Buyer is seeking, which shall be used to pay all or a part of the Purchase Price.

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4.6.2 All leases shall have been terminated as shown by reasonable evidence delivered to Buyer, and all tenants shall have vacated their premises (including removing all personal property), and Buyer may inspect/enter the Property to verify that such vacation and removal have occurred.

4.6.3 Seller shall have performed all agreements to be performed by Seller hereunder;

4.6.4 As of the Close of Escrow, there shall have been no material adverse changes in the physical condition of the Property since Buyer’s inspection;

4.6.5 Title Company shall have issued or shall have committed to issue the Title Policy to Buyer, for the amount of the Purchase Price, showing fee title to the Property to be vested in Buyer subject only to the Approved Title Exceptions.

If any of such conditions to Close of Escrow are not timely satisfied, Buyer may terminate this Agreement by written notice to Seller, and Escrow Holder shall promptly return to Buyer all other funds (and all interest accrued thereon) and documents deposited by Buyer in escrow and shall return to Seller all funds and documents deposited by Seller in escrow and which are held by Escrow Holder on the date of the termination (less, in the case of the party otherwise entitled to such funds, however, the amount of any cancellation charges required to be paid by such party under Section 4.11 below).

4.7 Closing; Recordation of Grant Deed; Delivery of Funds. Upon receipt of the funds and instruments described in this Section 4, Escrow Holder shall cause the Grant Deed (with Certificate of Acceptance) to be recorded in the office of the County Recorder of Los Angeles County, California. Thereafter, Escrow Holder shall deliver the Purchase Price (less any appropriate charges) to Seller in accordance with and subject to the preliminary settlement statement(s) approved by Buyer and Seller.

4.8 Prorations. Any property assessments not yet due shall be prorated between Buyer and Seller as of the Close of Escrow based on the latest available tax information. All prorations shall be determined on the basis of a 360-day year. Property taxes shall not be prorated (none shall be allocated to Buyer) because Buyer is exempt from property taxes; rather, Seller shall pay all property taxes for the six-month property tax billing period in which the Closing occurs, and Buyer shall cooperate in good faith with Seller in Seller’s obtaining a refund for overpaid property taxes allocable to Buyer’s period of ownership after the Closing, and the foregoing Buyer obligation shall survive the Closing and recording of the Grant Deed.

4.9 Costs of Escrow. Buyer shall pay:
(a) The premium for the CLTA Standard Owner’s Title Policy in favor of Buyer;
(b) The escrow fees;
(a) The cost of any survey and extended coverage title
insurance;

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(b) Any other reasonable closing costs or charges not expressly provided for herein.

4.10 Broker’s Commissions. Buyer and Seller represent to one another that except for Partners Real Estate Group which represents Seller and Springstead & Associates which represents Buyer, no broker or finder has been engaged by it in connection with the transaction contemplated by this Agreement, or to its knowledge is in any way connected with such transaction. Seller shall pay a brokerage fee three percent (3%) of the Purchase Price to Buyer’s broker upon the Closing through escrow, and a brokerage fee of three percent (3%) of the Purchase Price to Seller’s broker upon the Closing, through escrow. Each party covenants and agrees that any other broker fee or commission which may be due or payable in connection with the closing of the transaction contemplated by this Agreement through its dealings with any broker, trader or salesperson shall be borne solely by that party.

4.11 Escrow Cancellation Charges. In the event that this escrow shall fail to close by reason of the default of either party hereunder, the defaulting party shall be liable for all escrow and title cancellation charges. In the event that the escrow shall fail to close for any other reason, each party shall pay one-half (l/2) of all escrow and title cancellation charges.

5. ATTORNEYS’ FEES. In any action between Buyer and Seller seeking enforcement of any of the terms and provisions of this Agreement, the prevailing party in such action shall be awarded, in addition to damages, injunctive or other relief, its reasonable costs and expenses, not limited to court costs, reasonable attorneys’ fees and reasonable fees of expert witnesses.

6. NOTICES. All notices, requests, demands and other communication given or required to be given hereunder shall be in writing and sent by first class United States certified mail, postage prepaid, return receipt requested, or sent by a nationally recognized courier service such as Federal Express, duly addressed to the parties as follows:

To Seller: BONNIE J. SEATS, surviving trustee of the Seats Trust, u/t/d April 13, 1996
656 E. Cypress Street
Covina, CA 91722
To Buyer: City of Covina
125 E. College Street
Covina, California 91723
Attention: City Manager
Delivery of any notice or other communication hereunder shall be deemed made on the date indicated in the return receipt or courier’s records as the date of delivery or as the date of first attempted delivery, if sent by certified mail or courier service. Any party may change its address for purposes of this Section by giving notice to the other party as herein provided.

7. ENTIRE AGREEMENT. This Agreement contains all of the agreements of the parties hereto with respect to the matters contained herein, and all prior or contemporaneous

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agreements or understandings, oral or written, pertaining to any such matters are merged herein and shall not be effective for any purpose. No provision of this Agreement may be amended, supplemented or in any way modified except by an agreement in writing signed by the parties hereto or their respective successors in interest and expressly stating that it is an amendment of this Agreement.

8. COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which shall be an original, but all of which shall constitute one and the same instrument.

9. TIME OF THE ESSENCE. Time is of the essence of this Agreement.

10. THIRD PARTIES. Nothing contained in this Agreement, expressed or implied, is intended to confer upon any person, other than the parties hereto and their successors and assigns, any rights or remedies under or by reason of this Agreement.

11. SEVERABILITY. If any one or more of the provisions contained in this Agreement shall for any reason be held to be invalid, illegal or unenforceable in any respect by a court of competent jurisdiction, such invalidity, illegality or unenforceability shall not affect any other provision hereof, and this Agreement shall be construed as if such invalid, illegal or unenforceable provision had never been contained herein, unless such invalidity, illegality or unenforceability materially affects the economic terms of the transactions contemplated by this Agreement or the ability of either party to perform its obligations under this Agreement. In such case, either party may terminate this Agreement and the escrow upon written notice to the other party given no later than ten (10) business days after the party giving such notice becomes aware of such invalidity, illegality or unenforceability. In the event of such termination, all funds deposited with Escrow Holder by Buyer and any interest accrued thereon shall be returned to Buyer.

12. ADDITIONAL DOCUMENTS. Each party hereto agrees to perform any further acts and to execute, acknowledge and deliver any further documents that may be reasonably necessary to carry out the provisions of this Agreement.

13. AUTHORITY OF CITY MANAGER. The City Manager of Buyer may give any and all notices, consents and terminations hereunder on behalf of Buyer provided they are in writing.

14. ASSIGNMENT BY BUYER. Buyer may not assign this Agreement without Seller’s written approval, in its sole and absolute discretion.

15. RELOCATION CLAIMS/BENEFITS INDEMNITY BY SELLER. Seller shall defend, indemnify and hold Buyer harmless from and against any and all claims, liabilities, damages, losses, costs and expenses suffered or incurred by Buyer in connection with the termination of any leases or vacation by any tenants of their leased premises, including without limitation, claims and liabilities for relocation benefits. Seller’s obligations hereunder shall survive the Closing and the recording of the Grant Deed.

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IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first above written.

SELLER:
________________________
BONNIE J. SEATS, surviving trustee of the
Seats Trust, u/t/d April 13, 1996
BUYER:

CITY OF COVINA
By:

Chris Marcarello, City Manager
ATTEST:

Fabian Velez, Chief Deputy City Clerk
APPROVED AS TO FORM:

By:

Candice Lee, City Attorney

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EXHIBIT "A"

DESCRIPTION OF THE LAND
Real property in the City of Covina, County of Los Angeles, State of California, described as follows:

THAT PORTION OF THE NORTHEAST QUARTER OF THE NORTHWEST QUARTER OF SECTION 13, TOWNSHIP 1 SOUTH, RANGE 10 WEST OF THE SAN BERNARDINO BASE

AND MERIDIAN, IN THE CITY OF COVINA, COUNTY OF LOS ANGELES, STATE OF

CALIFORNIA, ACCORDING TO THE OFFICIAL PLAT OF THE SURVEY OF SAID LAND ON FILE IN THE BUREAU OF LAND MANAGEMENT, DESCRIBED AS FOLLOWS:

BEGINNING AT THE INTERSECTION OF THE CENTER LINE OF FRONT STREET 75 FEET WIDE, AS SHOWN ON MAP OF ADDITION NO. 1 TO THE TOWN OF COVINA, RECORDED IN BOOK 59, PAGE 1 OF MISCELLANEOUS RECORDS, IN THE OFFICE OF THE COUNTY

RECORDER OF SAID COUNTY, WITH A LINE PARALLEL WITH AND DISTANT EASTERLY 15 FEET, MEASURED AT RIGHT ANGLES, FROM THE NORTHERLY PROLONGATION OF THE CENTER LINE OF FIRST STREET, 70 FEET WIDE, AS SHOWN ON SAID MAP OF ADDITION NO. 1 TO THE TOWN OF COVINA; THENCE NORTHERLY ALONG SAID LINE PARALLEL WITH SAID NORTHERLY PROLONGATION, 148.19 FEET MORE OR LESS, TO A

LINE PARALLEL WITH SAID CENTER LINE OF FRONT STREET AND DISTANT NORTHERLY THEREFROM 148.19 FEET MEASURED AT RIGHT ANGLES; THENCE EASTERLY 162 FEET,

MORE OR LESS ALONG THE LAST MENTIONED PARALLEL LINE TO A LINE PARALLEL

WITH SAID NORTHERLY PROLONGATION OF THE CENTER LINE OF FIRST STREET AND DISTANT EASTERLY THEREFROM 177 FEET, MEASURED AT RIGHT ANGLES; THENCE SOUTHERLY 148.19 FEET, MORE OR LESS, ALONG THE LAST MENTIONED PARALLEL LINE TO SAID CENTER LINE OF FRONT STREET; THENCE WESTERLY 162 FEET, MORE OR LESS ALONG THE LAST MENTIONED CENTER LINE TO THE POINT OF BEGINNING.

EXCEPT THEREFROM THAT PORTION OF SAID LAND INCLUDED WITHIN THE LINES OF

THE LAND DESCRIBED IN DEED FROM THE PACIFIC ELECTRIC LAND COMPANY, TO DAMEREL-ALLISON COMPANY, A CORPORATION, RECORDED APRIL 05, 1948 AS INSTRUMENT NO. 1062, IN BOOK 26750, PAGE 423, OFFICIAL RECORDS, OF SAID COUNTY, ALL THE OIL OR MINERAL RIGHTS UNDERLYING SAID PROPERTY; ALSO THE

RIGHT TO PRODUCE OIL, GAS AND OTHER HYDROCARBON SUBSTANCES FROM SAID

PROPERTY BY DIRECTIONAL DRILLING OR ANY OTHER MEANS NOT REQUIRING THE

OCCUPANCY OF THE SURFACE OF SAID LANDS OR OF ANY PORTION THEREOF,

INCLUDING THE RIGHT TO ENTER UPON OR OCCUPY ANY PORTION OF THE SURFACE

OF SAID PROPERTY FOR SUCH PURPOSE, AS RESERVED IN SAID DEED RECORDED IN BOOK 26750, PAGE 423, OFFICIAL RECORDS.

ALSO EXCEPT THEREFROM THAT PORTION OF SAID LAND INCLUDED WITHIN THE

LINES OF THE LAND DESCRIBED IN DEED FROM THE PACIFIC ELECTRIC RAILWAY COMPANY TO DAMEREL-ALLISON COMPANY, A CORPORATION, RECORDED APRIL 05, 1948 IN BOOK 26750, PAGE 417, OFFICIAL RECORDS, OF SAID COUNTY, ALL THE OIL OR MINERAL RIGHTS UNDERLYING SAID PROPERTY; ALSO THE RIGHT TO PRODUCE OIL,

GAS AND OTHER HYDROCARBON SUBSTANCES FROM SAID PROPERTY BY

DIRECTIONAL DRILLING OR ANY OTHER MEANS NOT REQUIRING THE OCCUPANCY OF

THE SURFACE OF SAID LANDS OR OF ANY PORTION THEREOF, INCLUDING THE RIGHT

TO ENTER UPON OR OCCUPY ANY PORTION OF THE SURFACE OF SAID PROPERTY FOR SUCH PURPOSES, AS RESERVED IN SAID DEED RECORDED IN BOOK 26750, PAGE 417, OFFICIAL RECORDS.

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EXHIBIT "B"

FORM OF GRANT DEED (AND CERTIFICATE OF ACCEPTANCE)
(Attached.)

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RECORDING REQUESTED BY,
AND WHEN RECORDED RETURN TO:

City of Covina
125 E. College Street
Covina, CA 91723
Attn: City Clerk
APN: 8430-018-004
___________________________________________________________________________ [SPACE ABOVE FOR RECORDER’S USE ONLY]

GRANT DEED
THE UNDERSIGNED GRANTOR DECLARES AS FOLLOWS:

The undersigned declares that this Grant Deed is exempt from Recording Fees pursuant to California Government Code Section 27383, and is exempt from documentary transfer taxes as a conveyance to a public entity (California municipal corporation).

FOR VALUABLE CONSIDERATION, receipt of which is hereby acknowledged BONNIE J. SEATS, surviving trustee of the Seats Trust, u/t/d April 13, 1996 (“Grantor”), hereby grants to the CITY OF COVINA, a California municipal corporation, the land located in the City of Covina, State of California, more particularly described on Exhibit “A” attached hereto, and all improvements thereon;
IN WITNESS WHEREOF, Grantor has executed this Grant Deed as of the date set forth below.

Dated: , 2025 ___________________________
BONNIE J. SEATS, surviving trustee of the Seats
Trust, u/t/d April 13, 1996

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State of California )
County of _________________ )
On _________________________, before me, ,
(insert name and title of the officer)
Notary Public, personally appeared ,
who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature (Seal)
A notary public or other officer
completing this certificate verifies only
the identity of the individual who signed
the document to which this certificate is
attached, and not the truthfulness,
accuracy, or validity of that document.

12923-0001\3064400v2.doc
Exhibit “A”
to Grant Deed

LEGAL DESCRIPTION OF PROPERTY
Real property in the City of Covina, County of Los Angeles, State of California, described as follows:

THAT PORTION OF THE NORTHEAST QUARTER OF THE NORTHWEST QUARTER OF SECTION 13, TOWNSHIP 1 SOUTH, RANGE 10 WEST OF THE SAN BERNARDINO BASE

AND MERIDIAN, IN THE CITY OF COVINA, COUNTY OF LOS ANGELES, STATE OF

CALIFORNIA, ACCORDING TO THE OFFICIAL PLAT OF THE SURVEY OF SAID LAND ON FILE IN THE BUREAU OF LAND MANAGEMENT, DESCRIBED AS FOLLOWS:

BEGINNING AT THE INTERSECTION OF THE CENTER LINE OF FRONT STREET 75 FEET WIDE, AS SHOWN ON MAP OF ADDITION NO. 1 TO THE TOWN OF COVINA, RECORDED IN BOOK 59, PAGE 1 OF MISCELLANEOUS RECORDS, IN THE OFFICE OF THE COUNTY

RECORDER OF SAID COUNTY, WITH A LINE PARALLEL WITH AND DISTANT EASTERLY 15 FEET, MEASURED AT RIGHT ANGLES, FROM THE NORTHERLY PROLONGATION OF THE CENTER LINE OF FIRST STREET, 70 FEET WIDE, AS SHOWN ON SAID MAP OF ADDITION NO. 1 TO THE TOWN OF COVINA; THENCE NORTHERLY ALONG SAID LINE PARALLEL WITH SAID NORTHERLY PROLONGATION, 148.19 FEET MORE OR LESS, TO A

LINE PARALLEL WITH SAID CENTER LINE OF FRONT STREET AND DISTANT NORTHERLY THEREFROM 148.19 FEET MEASURED AT RIGHT ANGLES; THENCE EASTERLY 162 FEET,

MORE OR LESS ALONG THE LAST MENTIONED PARALLEL LINE TO A LINE PARALLEL

WITH SAID NORTHERLY PROLONGATION OF THE CENTER LINE OF FIRST STREET AND DISTANT EASTERLY THEREFROM 177 FEET, MEASURED AT RIGHT ANGLES; THENCE SOUTHERLY 148.19 FEET, MORE OR LESS, ALONG THE LAST MENTIONED PARALLEL LINE TO SAID CENTER LINE OF FRONT STREET; THENCE WESTERLY 162 FEET, MORE OR LESS ALONG THE LAST MENTIONED CENTER LINE TO THE POINT OF BEGINNING.

EXCEPT THEREFROM THAT PORTION OF SAID LAND INCLUDED WITHIN THE LINES OF

THE LAND DESCRIBED IN DEED FROM THE PACIFIC ELECTRIC LAND COMPANY, TO DAMEREL-ALLISON COMPANY, A CORPORATION, RECORDED APRIL 05, 1948 AS INSTRUMENT NO. 1062, IN BOOK 26750, PAGE 423, OFFICIAL RECORDS, OF SAID COUNTY, ALL THE OIL OR MINERAL RIGHTS UNDERLYING SAID PROPERTY; ALSO THE

RIGHT TO PRODUCE OIL, GAS AND OTHER HYDROCARBON SUBSTANCES FROM SAID

PROPERTY BY DIRECTIONAL DRILLING OR ANY OTHER MEANS NOT REQUIRING THE

OCCUPANCY OF THE SURFACE OF SAID LANDS OR OF ANY PORTION THEREOF,

INCLUDING THE RIGHT TO ENTER UPON OR OCCUPY ANY PORTION OF THE SURFACE

OF SAID PROPERTY FOR SUCH PURPOSE, AS RESERVED IN SAID DEED RECORDED IN BOOK 26750, PAGE 423, OFFICIAL RECORDS.

ALSO EXCEPT THEREFROM THAT PORTION OF SAID LAND INCLUDED WITHIN THE

LINES OF THE LAND DESCRIBED IN DEED FROM THE PACIFIC ELECTRIC RAILWAY COMPANY TO DAMEREL-ALLISON COMPANY, A CORPORATION, RECORDED APRIL 05, 1948 IN BOOK 26750, PAGE 417, OFFICIAL RECORDS, OF SAID COUNTY, ALL THE OIL OR MINERAL RIGHTS UNDERLYING SAID PROPERTY; ALSO THE RIGHT TO PRODUCE OIL,

GAS AND OTHER HYDROCARBON SUBSTANCES FROM SAID PROPERTY BY

DIRECTIONAL DRILLING OR ANY OTHER MEANS NOT REQUIRING THE OCCUPANCY OF

THE SURFACE OF SAID LANDS OR OF ANY PORTION THEREOF, INCLUDING THE RIGHT

TO ENTER UPON OR OCCUPY ANY PORTION OF THE SURFACE OF SAID PROPERTY FOR

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SUCH PURPOSES, AS RESERVED IN SAID DEED RECORDED IN BOOK 26750, PAGE 417, OFFICIAL RECORDS.

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CERTIFICATE OF ACCEPTANCE
This is to certify that the interest in real property conveyed by the Grant Deed dated , 2025 from BONNIE J. SEATS, surviving trustee of the Seats Trust, u/t/d April 13, 1996, is hereby accepted by the undersigned officer on behalf of the City of Covina pursuant to authority conferred by resolution of the City Council of the City of Covina on _______________, 2025, and the grantee consents to recordation thereof by its duly authorized officer.

By:

Chris Marcarello, City Manager
A notary public or other officer completing this
certificate verifies only the identity of the individual who signed the document to which this certificate is
attached, and not the truthfulness, accuracy, or validity of that document.

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES
On before me, ________________________________________ Notary Public, personally appeared ________________________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity, and that by his/her/their signature(s) on the instrument the person(s), or the entity(ies) upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Place Notary Seal Above
Signature of Notary Public

ATTACHMENT B
RESOLUTION CC 2025-09

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COVINA, CALIFORNIA, AMENDING THE FISCAL YEAR 2024-2025 OPERATING BUDGET AND APPROPRIATING $2,326,419 IN FEDERAL
APPROPRIATIONS AND $35,000 FROM THE CITY OF COVINA

GENERAL FUND FOR THE PURPOSE OF FUNDING THE PURCHASE
OF PROPERTY LOCATED ON THE NEC OF E. FRONT STREET & N.
1ST AVENUE, COVINA, CA 91723 (APN: 8430-018-004)
WHEREAS, the City of Covina is a municipal corporation duly organized and existing pursuant to the Constitution and laws of the State of California; and WHEREAS, the budget for the City of Covina for fiscal year commencing July 1, 2024 and ending June 30, 2025, was approved on June 4, 2024; and WHEREAS, the approved budget is in accordance with all applicable ordinances of the City and all applicable statutes of the State; and
WHEREAS, on occasion, the City Council will deem it necessary to amend the Operating Budget to create a new budget allocation in order to facilitate a project the City Council deems necessary and important; and
WHEREAS, those amendments (allocations) to the Budget shall be by approval and memorialized by Resolution of the City Council; and
WHEREAS, the Covina City Council wishes to establish new Budget allocations in order to fund the purchase of property located on the north east corner of E. Front Street & N. 1st Avenue, Covina, CA 91723 (APN: 8430-018-004) for the purpose of establishing a future pedestrian bridge and parking within the FAIR District.

NOW, THEREFORE, BE IT RESOLVED AND ORDERED BY THE CITY
COUNCIL OF THE CITY OF COVINA, CALIFORNIA, AS FOLLOWS:

SECTION 1. Amend the fiscal year 2024-2025 Operating Budget as follows:

Account Account Name Increase
4600-OM23-42090-P2513
Parks & Rec CIP – Omnibus Fed Appropriations
FY23 – Other Federal Grants – Project: CRV
Pedestrian Bridge
$2,326,419
4600-OM23-55010-P2513
Parks & Rec CIP – Omnibus Fed Appropriations
FY23 Land Project: CRV Pedestrian
Bridge
$1,102,700
1010-4000-55010-P2513 General – Community Development Admin – Land – P2513 $35,000
SECTION 2. The City Clerk shall certify to the adoption of this resolution.

Resolution CC 2025-09 Page 2 of 2
PASSED, APPROVED, and ADOPTED this 21
st day of January 2025.

City of Covina, California
BY:

JOHN C. KING, Mayor
ATTEST:
_________________________________________
FABIAN VELEZ, Chief Deputy City Clerk

CERTIFICATION
I, Fabian Velez, Chief Deputy City Clerk of the City of Covina, do hereby certify that Resolution CC 2025-09 was duly adopted by the City Council of the City of Covina at a regular meeting held on the 21st day of January, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

Dated: ____________________________________________
FABIAN VELEZ, Chief Deputy City Clerk

CC Regular Meeting

AGENDA ITEM REPORT
ITEM NO. CC 14
Meeting: January 21, 2025
Title: Request to Amend the Classification Plan and Salary Schedules to Establish to a Neighborhood Preservation Supervisor and Police Corporal and Authorize Side Letter Agreements with PAC
Presented by: Joanna Espinosa, Human Resources Manager
Brian Lee, Director of Community Development
Ric Walczak, Chief of Police
Chris Marcarello, City Manager
Recommendation: That the City Council adopt Resolution CC 2025-07 and Resolution CC 2025-08, authorizing the following organizational changes:

1. Amend the City's Classification plan to establish job classifications and salary ranges for Neighborhood Preservation Supervisor within the Mid-Management, Supervisory and Professional, and Confidential and Technical Employees (Unaffiliated) Compensation Rules;

2. Authorize the City Manager to execute a side letter agreement between the City and the Police Association of Covina (PAC) Bargaining Unit to create a new job classification and salary range for Police Corporal; and

3. Authorize the City Manager to execute a side letter agreement between the City and the Police Association of Covina (PAC) Bargaining Unit to revise Article 10.4 – Advancement Through Salary Range.

EXECUTIVE SUMMARY:

A review of the existing organizational staffing structure in the Community Development and Police Departments was recently completed to ensure that the job classifications and salaries support the operational needs and goals of the Department and the City and that the Department is responsive to these needs and goals. Based on this review, it has been determined that staffing and compensation adjustments are needed to better serve the internal and external customers of the City. The proposed changes will establish a succession planning mechanism for the Departments and compensate for the increased workload and complexity of responsibilities that have been assumed by existing team members in the Department.

BACKGROUND:

On July 16, 2024, City Council approved the current Mid-Management, Supervisory and Professional, and Confidential and Technical Employees (Unaffiliated) Compensation Rules, including Section 3. Covered Classifications. The attached Resolution CC 2025-07 to establish the new Neighborhood Preservation Supervisor job classification and salary ranges will amend Section 3.B of the Unaffiliated Compensation Rules to include the new job classification.

On June 18, 2024, City Council also approved the Memorandum of Understanding (MOU) between PAC and the City of Covina, including Article 3.1- Exclusive Representative, which identifies all positions represented by the bargaining unit. The attached Resolution CC 2025-08 to establish the new Police Corporal job classification and salary range will amend Article 3.1.A of the PAC MOU, revise the PAC salary schedule to add Police Corporal, and will also revise Article 11.3(A) – Special Assignment Pay to exclude Police Corporal from special assignment

pays reserved for Police Officers. Additionally, Article 10.4 - Advancement Through Salary Range will be revised to clarify the implementation of the restructure of the salary steps going from 8 Steps to 7 Steps.

DISCUSSION:

The Community Development Department has grown in size and workload. Development within the City has increased significantly, which has impacted the duties of the Code Enforcement division. The Department foresees that this development trend will continue as Code Enforcement Division oversight has recently expanded to include Sidewalk Vendor and Mobile Food Vendor regulation, program development, and enforcement. Soon, Code Enforcement Division operations will further expand to include cannabis program enforcement, short-term rental regulation/enforcement, and massage parlor regulation/enforcement. As such, it was determined that a Neighborhood Preservation Supervisor classification should be established to perform the more highly complex responsibilities of code enforcement. Once the new Neighborhood Preservation Supervisor position is established, the Senior Neighborhood Preservation Officer incumbent will be reclassified to the Supervisor position and their position will remain vacant and unbudgeted.

The Police Department has expanded its sworn positions, but has faced a challenge with several officers leaving for larger agencies over the past year. To ensure public safety and effectively implement initiatives aimed at retaining officers, it is recommended that a Police Corporal position be created. This role will be integral in enhancing field training for new officers, thereby strengthening the department's training capacity. The proposed staffing adjustments are essential not only to enhancing public service, but also to retain skilled officers and ensure the City remains competitive in the local labor market. Therefore, it is recommended that the City adopt the new classifications, job descriptions, and salary ranges for Neighborhood Preservation Supervisor and Police Corporal.

Lastly, the current PAC MOU (effective July 1, 2024), modified the salary step structure by reducing the number of salary steps for represented employees from eight (8) steps to seven (7) steps. At time of the implementation of the new PAC MOU, it was agreed by PAC and the City to Y-rate employees at steps six (6) and seven (7). As such, the Side Letter will verify the Y-rating implementation and to ensure compliance with CalPERS California Code of Regulations section 570.5.

FISCAL IMPACT:

Funding for personnel was included and approved in the Community Development Department’s Fiscal Year 2024-25 budget, which was approved by City Council on June 4, 2024, and include adequate funds for the proposed changes which total approximately $6,000. If approved, the increases for Fiscal Year 2025-26 will be included in the annual budget.

Cost savings of approximately $38,000 from the vacant Police Officer positions will be used to fund the Police Corporal positions for Fiscal Year 2024-25. If approved, the increases for Fiscal Year 2025-26 will be included in the annual budget.

CEQA (CALIFORNIA ENVIRONMENTAL QUALITY ACT):

Not applicable.

Respectfully submitted,

RESOLUTION CC 2025-07

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

CALIFORNIA, AMENDING THE CITY OF COVINA COMPENSATION

RULES FOR THE MID-MANAGEMENT, SUPERVISORY AND

PROFESSIONAL, AND CONFIDENTIAL AND TECHNICAL

EMPLOYEES
WHEREAS, the City of Covina (“City”) is a municipal corporation duly organized and existing pursuant to the Constitution and laws of the State of California; and WHEREAS, the Community Development Department and Human Resources desire to amend the City’s Classification Plan to establish the new job classification and salary range for Neighborhood Preservation Supervisor, thereby revising Sections 3.B. of the Compensation Rules for the Mid-Management, Supervisory and Professional, and Confidential and Technical Employees and Compensation Rules (Unaffiliated) and Salary Schedule; The job description for the position is attached to this Resolution as Exhibit A. The new job description and revised Unaffiliated Salary Schedules, effective June 29, 2024 (revised January 21, 2025), June 28, 2025, June 27, 2026, and June 26, 2027 are attached to this Resolution as Exhibits B, C, D and E.

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

SECTION 1. The City Council approves and authorizes the Human Resources Manager to establish the amendments effective January 21, 2025, as follows:

A. Establish the classification of Neighborhood Preservation Supervisor.

B. The monthly salary range for Neighborhood Preservation Supervisor shall be added within the salary schedule for fulltime Supervisory and Professional employees starting at $6,939.80 (Step 1) to $9,300.00 (Step 7).

SECTION 2. The Chief Deputy 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 21st day of January, 2025.

City of Covina, California
BY:

JOHN C. KING, Mayor

ATTEST:
___________________________________________
FABIAN VELEZ, Chief Deputy City Clerk

ATTACHMENT A

Resolution CC 2025-07 Page 2 of 2

CERTIFICATION
I, Fabian Velez, Chief Deputy City Clerk of the City of Covina, do hereby certify that Resolution CC 2025-07 was duly adopted by the City Council of the City of Covina at a regular meeting held on the 21st day of January, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

Dated:

FABIAN VELEZ, Chief Deputy City Clerk

Exhibit A

CITY OF COVINA

NEIGHBORHOOD PRESERVATION SUPERVISOR
DEFINITION:

Under direction, plans, coordinates, and manages the City’s Code Enforcement program; performs complex and sensitive field inspections and investigations to enforce municipal, state and federal regulations and ordinances governing land use issues, hazards and public nuisances; inspects residential and commercial properties and transient businesses including cannabis establishments and food trucks, ensuring public health compliance; performs other related duties as required.

DISTINGUISHING CHARACTERISTICS:

The Neighborhood Preservation Supervisor is the supervisory level class responsible for conducting highly complex investigations and enforcement action against violators of the Covina Municipal Code and other federal, state, and local codes, regulations, and ordinances. This classification serves as a lead on code enforcement cases and provides supervision to Neighborhood Preservation Officer staff. Incumbent trains other team members, and coordinates with City Departments and regional agencies, utilizing knowledge of City programs, policies and procedures. Work requires independence and discretion in working with the public and in conducting field inspections, and involves a proactive implementation of applicable codes and regulations.

SUPERVISION RECEIVED/EXERCISED:

The incumbents exercise supervisory duties and participate in the coordination of supervision of work assignments. Receives general direction from the Deputy Director of Community Development & Building Official. Is responsible for assigning work to the Neighborhood Preservation Officer staff, administrative support, and technical staff.

ESSENTIAL FUNCTIONS: (include but are not limited to the following)  Performs highly complex and sensitive field inspections and investigations of potential code violations; enforces City codes encompassing safety and health hazards, nuisance abatement, land use, and other compliance regulations within scope of authority.  Oversees and conducts inspections of cannabis dispensaries, cultivation sites, and related facilities to ensure compliance with local and state regulations. Addresses violations and works with business owners to achieve compliance.
 Manages the inspection of food trucks and mobile food vendors to ensure adherence to health and safety standards. Addresses public complaints and ensures vendors are operating with proper permits and licenses.

Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position.

 Collaborates with public health officials to monitor and enforce public health regulations, including sanitation, pest control, and other health-related codes. Responds to health-related complaints and conduct necessary inspections.
 Participates in the selection of assigned staff; Leads, supervises, trains the Neighborhood Preservation Officer staff; work with employees to correct deficiencies; update employees on current codes and regulations pertaining to code compliance.  Assigns work to staff responsible for City code compliance activities including zoning, public nuisances, property maintenance, building and safety, public health, safety, welfare, solid waste animal regulation ordinances, and planned development and special use issues; responds to citizen inquiries and complaints concerning potential code violations.  Assist in developing new municipal code sections and ordinances and in recommending changes to existing regulations.
 Recommend and assist in the implementation of goals and objectives for the Code Enforcement Division; develop, recommend, and implement City code compliance policies, procedures, and regulations for ensuring code compliance involving the application of related laws, ordinances, and regulations; analyze, evaluate, and interpret Municipal Codes and other regulations.  Monitors and evaluates the efficiency and effectiveness of service delivery methods and procedures; recommend, within departmental policy, appropriate service and staffing levels.  Participates in the preparation and administration of the assigned budget; submits budget recommendations; monitor general fund revenue and expenditure accounts for the Code Enforcement Division.
 Prepares case files, documents, evidence, reports and background data to substantiate violations; assists in preparing legal documentation, liens and case reports for court and administrative hearings, and testifies on behalf of the City as needed.  Responds to questions and concerns from the public, departmental staff and other agencies concerning potential code violations; provides information as appropriate and resolves service issues and complaints; cooperates with other agencies.
 Establishes positive working relationships with representatives of community organizations, state/local agencies, City management and staff, and the public.

PHYSICAL, MENTAL AND ENVIRONMENTAL WORKING CONDITIONS:

Physical
Position requires sitting, standing, walking on level, uneven, and slippery surfaces, reaching, twisting, turning, kneeling, bending, stooping, squatting, crouching, grasping and making repetitive hand movement in the performance of daily duties. The position also requires both near and far vision when performing inspections, reading reports and work-related documents, and operating office equipment and city vehicles.

Acute hearing is required when providing phone and personal service. The need to lift, drag, carry and push tools, equipment and supplies weighing up to 25 pounds is also required.

Mental
Operations require almost continuous attention. Incumbents are required to use written and oral communication skills, read and interpret data, information and documents; analyze and solve problems; use

math and mathematical reasoning; observe and interpret situations; learn and apply new information or new skills; perform highly detailed work on multiple, concurrent tasks; work under deadlines with constant interruptions; stay alert while driving in the community; and interact with City management, staff, the public and others encountered in the course of work.

Environmental
Work is generally performed in a standard office setting and outdoors; may be exposed to extreme weather conditions, including wet, hot, and cold; dangerous machinery, hazardous chemicals and lubricants which may expose incumbent to fumes, dust and air contaminants, and be exposed to mechanical and biological hazards and potential physical harm. The nature of the work also requires the incumbent to drive motorized vehicles, work in heavy vehicle traffic conditions and often work with constant interruptions. Incumbent may also be required to climb ladders, work at heights over 10 feet, work near hazardous traffic conditions, and drive in heavy vehicle traffic conditions.

Some of these requirements may be accommodated for otherwise qualified individuals requiring and requesting such accommodations.

QUALIFICATIONS: (The following are minimal qualifications necessary for entry into the classification.)
Education and/or Experience:

Any combination of education and experience that has provided the knowledge, skills and abilities necessary for a Neighborhood Preservation Supervisor. A typical way of obtaining the required qualifications is to possess the equivalent of a high school diploma supplemented by college level courses in urban planning, public administration or closely related field. An Associate’s Degree is desirable.

Five (5) years of increasingly responsible code enforcement experience including at least one (1) year in a supervisory or leadership role; OR an equivalent combination of education, training and experience in municipal government code enforcement, building, business licensing, construction, public safety, or a related field.

Required Licenses/Certificates (at time of appointment):
 Possess and maintain a valid class C California driver’s license and satisfactory driving record.
 California Association of Code Enforcement Officers certification.  California Penal Code, Section 832 (PC-832) Laws of Arrest certification.  If performing housing inspections, possession of a Housing Inspector certification.

KNOWLEDGE/ABILITIES/SKILLS: (The following are a representative sample of the KAS’s necessary to perform essential duties of the position.) Knowledge of:

Modern principles, practices and methods used in the enforcement of a variety of codes, permits and regulations, including housing and building codes, business license codes, fire codes and health laws; methods and techniques used in enforcement and investigation; law enforcement procedures and administrative techniques; rules of evidence and court procedures; basic principles of mathematics; applicable federal, state and local laws, codes and regulations; methods and techniques of scheduling work assignments; standard office procedures, practices and equipment;

modern office equipment, including a computer and applicable software; methods and techniques of supervision, training and motivation; methods and techniques for record keeping and report preparation and writing; proper English, spelling and grammar; occupational hazards and standard safety practices.

Ability to:

Plan, organize, direct and evaluate the work of subordinate staff ; inspect and analyze a variety of buildings and properties and identify code violations; appropriately apply codes and regulations to varying situations; effectively deal with angry and non-cooperative people; keep up with constantly changing laws and apply more complex principles, practices, techniques and regulations pertaining to assigned duties; facilitate appropriate corrective action from property owners regarding violations; perform mathematical calculations quickly and accurately; implement, explain and apply applicable laws, codes and regulations; read, interpret and record data accurately; organize, prioritize and follow-up on work assignments; work independently and as part of a team; make sound decisions within established guidelines; analyze a complex issue, and develop and implement an appropriate response; follow written and oral directions; observe safety principles and work in a safe manner; safely operate a vehicle; testify as a City representative in court and with outside agencies; communicate clearly and concisely, both orally and in writing; establish and maintain effective working relationships.

Skill to:

Operate an office computer and a variety of word processing and software applications. Interact and communicate effectively with members of the public, city staff, and officials.

BARGAINING UNIT: Unaffiliated
Established: January 21, 2025

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6410 ACCOUNTANT 1 $ 31.63 $ 5,482.86 $ 65,794.31
2 $ 33.22 $ 5,757.60 $ 69,091.19
3 $ 34.88 $ 6,045.78 $ 72,549.35
4 $ 36.62 $ 6,347.40 $ 76,168.74
5 $ 38.45 $ 6,665.44 $ 79,985.24
6 $ 40.38 $ 6,998.71 $ 83,984.51
7 $ 42.40 $ 7,348.64 $ 88,183.73
6270 ACCOUNTING SUPERVISOR 1 $ 40.10 $ 6,950.87 $ 83,410.43 2 $ 42.11 $ 7,298.41 $ 87,580.94
3 $ 44.21 $ 7,663.33 $ 91,960.00
4 $ 46.42 $ 8,046.50 $ 96,558.00
5 $ 48.74 $ 8,448.83 $ 101,385.91
6 $ 51.18 $ 8,871.27 $ 106,455.21
7 $ 53.74 $ 9,314.83 $ 111,777.96
6020 ADMINISTRATIVE TECHNICIAN 1 $ 24.88 $ 4,312.85 $ 51,754.17 6543 2 $ 26.13 $ 4,528.49 $ 54,341.87
3 $ 27.43 $ 4,754.26 $ 57,051.16
4 $ 28.80 $ 4,991.61 $ 59,899.36
5 $ 30.24 $ 5,241.99 $ 62,903.91
6 $ 31.75 $ 5,504.09 $ 66,049.09
7 $ 33.34 $ 5,779.30 $ 69,351.55
6460 BUILDING OFFICIAL 1 $ 45.36 $ 7,862.79 $ 94,353.48 2 $ 47.63 $ 8,256.37 $ 99,076.39
3 $ 50.01 $ 8,668.82 $ 104,025.85
4 $ 52.51 $ 9,101.61 $ 109,219.32
5 $ 55.14 $ 9,557.63 $ 114,691.60
6 $ 57.90 $ 10,035.51 $ 120,426.18
7 $ 60.79 $ 10,537.29 $ 126,447.49
6470 CITY ENGINEER 1 $ 59.50 $ 10,312.78 $ 123,753.37
2 $ 62.47 $ 10,828.42 $ 129,941.05
3 $ 65.60 $ 11,369.84 $ 136,438.11
4 $ 68.88 $ 11,938.33 $ 143,260.00
5 $ 72.32 $ 12,535.25 $ 150,423.00
6 $ 75.93 $ 13,162.01 $ 157,944.16
7 $ 79.73 $ 13,820.11 $ 165,841.36
6040 DEPUTY CITY CLERK 1 $ 29.69 $ 5,146.98 $ 61,763.72 2 $ 31.18 $ 5,404.04 $ 64,848.43
3 $ 32.74 $ 5,674.16 $ 68,089.96
4 $ 34.37 $ 5,957.36 $ 71,488.38
5 $ 36.09 $ 6,255.09 $ 75,061.03
6 $ 37.89 $ 6,567.84 $ 78,814.09
7 $ 39.79 $ 6,896.23 $ 82,754.79

Exhibit B

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6042 DEPUTY CITY CLERK/RECORDS MANAGER 1 $ 37.46 $ 6,493.77 $ 77,925.22 2 $ 39.34 $ 6,818.46 $ 81,821.49
3 $ 41.30 $ 7,159.38 $ 85,912.56
4 $ 43.37 $ 7,517.35 $ 90,208.19
5 $ 45.54 $ 7,893.21 $ 94,718.60
6 $ 47.81 $ 8,287.88 $ 99,454.53
7 $ 50.21 $ 8,702.27 $ 104,427.25
6465 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 60.98 $ 10,570.60 $ 126,847.20 FINANCE 2 $ 64.03 $ 11,099.13 $ 133,189.56
3 $ 67.24 $ 11,654.09 $ 139,849.04
4 $ 70.60 $ 12,236.79 $ 146,841.49
5 $ 74.13 $ 12,848.63 $ 154,183.56
6 $ 77.83 $ 13,491.06 $ 161,892.74
7 $ 81.72 $ 14,165.61 $ 169,987.38
6464 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 60.98 $ 10,570.60 $ 126,847.20 HUMAN RESOURCES 2 $ 64.03 $ 11,099.13 $ 133,189.56
3 $ 67.24 $ 11,654.09 $ 139,849.04
4 $ 70.60 $ 12,236.79 $ 146,841.49
5 $ 74.13 $ 12,848.63 $ 154,183.56
6 $ 77.83 $ 13,491.06 $ 161,892.74
7 $ 81.72 $ 14,165.61 $ 169,987.38
6461 DEPUTY DIRECTOR OF COMMUNITY 1 $ 59.50 $ 10,312.78 $ 123,753.37 DEVELOPMENT & BUILDING OFFICIAL 2 $ 62.47 $ 10,828.42 $ 129,941.05 3 $ 65.60 $ 11,369.84 $ 136,438.11
4 $ 68.88 $ 11,938.33 $ 143,260.00
5 $ 72.32 $ 12,535.25 $ 150,423.00
6 $ 75.93 $ 13,162.01 $ 157,944.16
7 $ 79.73 $ 13,820.11 $ 165,841.36
6462 DEPUTY DIRECTOR OF PUBLIC WORKS/ 1 $ 67.11 $ 11,631.79 $ 139,581.49 CITY ENGINEER 2 $ 70.46 $ 12,213.38 $ 146,560.56
3 $ 73.98 $ 12,824.05 $ 153,888.59
4 $ 77.68 $ 13,465.25 $ 161,583.02
5 $ 81.57 $ 14,138.51 $ 169,662.17
6 $ 85.65 $ 14,845.44 $ 178,145.28
7 $ 89.93 $ 15,587.71 $ 187,052.54
6463 DEPUTY DIRECTOR OF PUBLIC WORKS - 1 $ 63.75 $ 11,050.20 $ 132,602.42 OPERATIONS AND TRANSPORTATION 2 $ 66.94 $ 11,602.71 $ 139,232.54 3 $ 70.29 $ 12,182.85 $ 146,194.16
4 $ 73.80 $ 12,791.99 $ 153,503.87
5 $ 77.49 $ 13,431.59 $ 161,179.07
6 $ 81.36 $ 14,103.17 $ 169,238.01
7 $ 85.43 $ 14,808.33 $ 177,699.92

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6450 ECONOMIC DEVELOPMENT MANAGER 1 $ 50.60 $ 8,770.80 $ 105,249.55 2 $ 53.13 $ 9,209.34 $ 110,512.04
3 $ 55.79 $ 9,669.80 $ 116,037.64
4 $ 58.58 $ 10,153.29 $ 121,839.52
5 $ 61.51 $ 10,660.96 $ 127,931.50
6 $ 64.58 $ 11,194.01 $ 134,328.08
7 $ 67.81 $ 11,753.71 $ 141,044.48
6135 ENVIRONMENTAL SERVICES ANALYST 1 $ 35.92 $ 6,226.09 $ 74,713.13 2 $ 37.72 $ 6,537.40 $ 78,448.79
3 $ 39.60 $ 6,864.27 $ 82,371.23
4 $ 41.58 $ 7,207.48 $ 86,489.79
5 $ 43.67 $ 7,570.10 $ 90,841.19
6 $ 45.86 $ 7,948.60 $ 95,383.24
7 $ 48.15 $ 8,346.03 $ 100,152.41
6132 ENVIRONMENTAL SERVICES 1 $ 43.52 $ 7,543.28 $ 90,519.40 AND TRANSPORTATION MANAGER 2 $ 45.69 $ 7,919.43 $ 95,033.17 3 $ 47.98 $ 8,315.91 $ 99,790.93
4 $ 50.37 $ 8,731.27 $ 104,775.25
5 $ 52.89 $ 9,168.41 $ 110,020.97
6 $ 55.54 $ 9,626.83 $ 115,522.02
7 $ 58.32 $ 10,108.18 $ 121,298.13
6493 EQUIPMENT MAINTENANCE SUPERINTENDENT 1 $ 38.15 $ 6,612.10 $ 79,345.14 2 $ 40.05 $ 6,942.70 $ 83,312.39
3 $ 42.06 $ 7,289.83 $ 87,478.01
4 $ 44.16 $ 7,654.33 $ 91,851.92
5 $ 46.37 $ 8,037.04 $ 96,444.51
6 $ 48.69 $ 8,438.89 $ 101,266.74
7 $ 51.12 $ 8,860.84 $ 106,330.07
6140 EQUIPMENT MAINTENANCE 1 $ 33.80 $ 5,858.24 $ 70,298.92 SUPERVISOR 2 $ 35.49 $ 6,151.93 $ 73,823.19
3 $ 37.27 $ 6,459.74 $ 77,516.90
4 $ 39.13 $ 6,781.67 $ 81,380.02
5 $ 41.09 $ 7,121.95 $ 85,463.44
6 $ 43.14 $ 7,478.05 $ 89,736.61
7 $ 45.30 $ 7,851.95 $ 94,223.44
6027 EXECUTIVE ASSISTANT TO THE 1 $ 30.74 $ 5,327.89 $ 63,934.70 CITY MANAGER 2 $ 32.28 $ 5,594.51 $ 67,134.08
3 $ 33.89 $ 5,874.31 $ 70,491.67
4 $ 35.58 $ 6,167.29 $ 74,007.44
5 $ 37.36 $ 6,476.38 $ 77,716.62
6 $ 39.23 $ 6,800.20 $ 81,602.45
7 $ 41.19 $ 7,140.21 $ 85,682.57

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6028 EXECUTIVE ASSISTANT TO THE 1 $ 30.74 $ 5,327.89 $ 63,934.70 POLICE CHIEF 2 $ 32.28 $ 5,594.51 $ 67,134.08
3 $ 33.89 $ 5,874.31 $ 70,491.67
4 $ 35.58 $ 6,167.29 $ 74,007.44
5 $ 37.36 $ 6,476.38 $ 77,716.62
6 $ 39.23 $ 6,800.20 $ 81,602.45
7 $ 41.19 $ 7,140.21 $ 85,682.57
6070 FINANCE MANAGER 1 $ 54.88 $ 9,512.30 $ 114,147.64
2 $ 57.62 $ 9,987.13 $ 119,845.51
3 $ 60.50 $ 10,486.41 $ 125,836.94
4 $ 63.53 $ 11,011.59 $ 132,139.13
5 $ 66.70 $ 11,561.24 $ 138,734.85
6 $ 70.03 $ 12,139.30 $ 145,671.59
7 $ 73.54 $ 12,746.26 $ 152,955.18
6124 GIS ANALYST 1 $ 37.70 $ 6,535.14 $ 78,421.70
2 $ 39.60 $ 6,863.47 $ 82,361.60
3 $ 41.58 $ 7,206.43 $ 86,477.16
4 $ 43.65 $ 7,566.12 $ 90,793.50
5 $ 45.83 $ 7,944.64 $ 95,335.69
6 $ 48.13 $ 8,341.87 $ 100,102.48
7 $ 50.53 $ 8,758.97 $ 105,107.61
6315 HUMAN RESOURCES ANALYST 1 $ 34.60 $ 5,997.52 $ 71,970.26 2 $ 36.33 $ 6,297.93 $ 75,575.14
3 $ 38.15 $ 6,612.06 $ 79,344.77
4 $ 40.06 $ 6,942.97 $ 83,315.67
5 $ 42.06 $ 7,290.65 $ 87,487.85
6 $ 44.16 $ 7,655.19 $ 91,862.24
7 $ 46.37 $ 8,037.95 $ 96,455.35
6320 HUMAN RESOURCES MANAGER 1 $ 58.59 $ 10,156.29 $ 121,875.43 2 $ 61.52 $ 10,663.25 $ 127,959.05
3 $ 64.59 $ 11,196.34 $ 134,356.10
4 $ 67.83 $ 11,757.08 $ 141,084.95
5 $ 71.22 $ 12,343.93 $ 148,127.20
6 $ 74.78 $ 12,961.13 $ 155,533.56
7 $ 78.51 $ 13,609.19 $ 163,310.24
6185 INFORMATION TECHNOLOGY 1 $ 59.50 $ 10,312.78 $ 123,753.37 SERVICES MANAGER 2 $ 62.47 $ 10,828.42 $ 129,941.05
3 $ 65.60 $ 11,369.84 $ 136,438.11
4 $ 68.88 $ 11,938.33 $ 143,260.00
5 $ 72.32 $ 12,535.25 $ 150,423.00
6 $ 75.93 $ 13,162.01 $ 157,944.16
7 $ 79.73 $ 13,820.11 $ 165,841.36

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6148 LIBRARIAN I 1 $ 31.92 $ 5,532.13 $ 66,385.56
2 $ 33.51 $ 5,808.74 $ 69,704.84
3 $ 35.19 $ 6,099.17 $ 73,190.08
4 $ 36.95 $ 6,404.13 $ 76,849.59
5 $ 38.79 $ 6,724.34 $ 80,692.06
6 $ 40.73 $ 7,060.56 $ 84,726.67
7 $ 42.77 $ 7,413.58 $ 88,963.00
6149 LIBRARIAN II 1 $ 34.39 $ 5,961.66 $ 71,539.95
2 $ 36.11 $ 6,259.75 $ 75,116.94
3 $ 37.92 $ 6,572.73 $ 78,872.79
4 $ 39.82 $ 6,901.37 $ 82,816.43
5 $ 41.81 $ 7,246.44 $ 86,957.25
6 $ 43.90 $ 7,608.76 $ 91,305.11
7 $ 46.09 $ 7,989.20 $ 95,870.36
6147 LIBRARY MANAGER 1 $ 49.12 $ 8,514.64 $ 102,175.65
2 $ 51.58 $ 8,940.37 $ 107,284.43
3 $ 54.16 $ 9,387.39 $ 112,648.66
4 $ 56.87 $ 9,856.76 $ 118,281.08
5 $ 59.71 $ 10,349.60 $ 124,195.14
6 $ 62.69 $ 10,867.08 $ 130,404.91
7 $ 65.83 $ 11,410.43 $ 136,925.15
6146 LIBRARY SERVICES SUPERVISOR 1 $ 38.15 $ 6,612.10 $ 79,345.14 2 $ 40.05 $ 6,941.20 $ 83,294.44
3 $ 42.05 $ 7,288.60 $ 87,463.15
4 $ 44.15 $ 7,652.61 $ 91,831.31
5 $ 46.36 $ 8,036.57 $ 96,438.85
6 $ 48.68 $ 8,438.40 $ 101,260.79
7 $ 51.12 $ 8,860.32 $ 106,323.84
6141 LITERACY PROGRAM COORDINATOR 1 $ 33.77 $ 5,854.25 $ 70,251.00 6142 2 $ 35.46 $ 6,146.16 $ 73,753.96
3 $ 37.23 $ 6,454.05 $ 77,448.64
4 $ 39.09 $ 6,776.47 $ 81,317.58
5 $ 41.06 $ 7,116.30 $ 85,395.65
6 $ 43.11 $ 7,472.12 $ 89,665.43
7 $ 45.26 $ 7,845.73 $ 94,148.71
6150 MANAGEMENT ANALYST 1 $ 34.60 $ 5,997.52 $ 71,970.26 6550 2 $ 36.33 $ 6,297.93 $ 75,575.14
3 $ 38.15 $ 6,612.06 $ 79,344.77
4 $ 40.06 $ 6,942.97 $ 83,315.67
5 $ 42.06 $ 7,290.65 $ 87,487.85
6 $ 44.16 $ 7,655.19 $ 91,862.24
7 $ 46.37 $ 8,037.95 $ 96,455.35

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6160 MANAGEMENT ANALYST TRAINEE 1 $ 27.36 $ 4,742.79 $ 56,913.50 6161 2 $ 28.73 $ 4,980.00 $ 59,760.03
3 $ 30.16 $ 5,228.51 $ 62,742.09
4 $ 31.67 $ 5,489.72 $ 65,876.65
5 $ 33.25 $ 5,763.64 $ 69,163.69
6 $ 34.91 $ 6,051.82 $ 72,621.88
7 $ 36.66 $ 6,354.41 $ 76,252.97
6110 NEIGHBORHOOD PRESERVATION SUPERVISOR 1 $ 40.04 $ 6,939.80 $ 83,277.64 2 $ 42.04 $ 7,286.79 $ 87,441.52
3 $ 44.14 $ 7,651.13 $ 91,813.60
4 $ 46.35 $ 8,033.69 $ 96,404.28
5 $ 48.67 $ 8,435.37 $ 101,224.49
6 $ 51.10 $ 8,857.14 $ 106,285.71
7 $ 53.65 $ 9,300.00 $ 111,600.00
6356 PARKS AND BUILDING SUPERINTENDENT 1 $ 38.91 $ 6,744.34 $ 80,932.05 2 $ 40.86 $ 7,081.55 $ 84,978.64
3 $ 42.90 $ 7,435.63 $ 89,227.57
4 $ 45.04 $ 7,807.41 $ 93,688.96
5 $ 47.29 $ 8,197.78 $ 98,373.40
6 $ 49.66 $ 8,607.67 $ 103,292.07
7 $ 52.14 $ 9,038.06 $ 108,456.67
6230 PARKS AND RECREATION MANAGER 1 $ 49.12 $ 8,514.64 $ 102,175.65 2 $ 51.58 $ 8,940.37 $ 107,284.43
3 $ 54.16 $ 9,387.39 $ 112,648.66
4 $ 56.87 $ 9,856.76 $ 118,281.08
5 $ 59.71 $ 10,349.60 $ 124,195.14
6 $ 62.69 $ 10,867.08 $ 130,404.91
7 $ 65.83 $ 11,410.43 $ 136,925.15
6105 PARKS AND RECREATION SUPERVISOR 1 $ 38.15 $ 6,612.10 $ 79,345.14 2 $ 40.05 $ 6,941.20 $ 83,294.44
3 $ 42.05 $ 7,288.60 $ 87,463.15
4 $ 44.15 $ 7,652.61 $ 91,831.31
5 $ 46.36 $ 8,036.57 $ 96,438.85
6 $ 48.68 $ 8,438.40 $ 101,260.79
7 $ 51.12 $ 8,860.32 $ 106,323.84
6190 PARKS MAINTENANCE SUPERVISOR 1 $ 38.15 $ 6,612.10 $ 79,345.14 2 $ 40.05 $ 6,941.20 $ 83,294.44
3 $ 42.05 $ 7,288.60 $ 87,463.15
4 $ 44.15 $ 7,652.61 $ 91,831.31
5 $ 46.36 $ 8,036.57 $ 96,438.85
6 $ 48.68 $ 8,438.40 $ 101,260.79
7 $ 51.12 $ 8,860.32 $ 106,323.84

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6055 PAYROLL TECHNICIAN 1 $ 28.16 $ 4,880.60 $ 58,567.19 2 $ 29.57 $ 5,124.63 $ 61,495.51
3 $ 31.04 $ 5,380.85 $ 64,570.24
4 $ 32.60 $ 5,649.91 $ 67,798.86
5 $ 34.23 $ 5,932.39 $ 71,188.71
6 $ 35.94 $ 6,229.01 $ 74,748.14
7 $ 37.73 $ 6,540.46 $ 78,485.55
6056 PAYROLL ANALYST 1 $ 34.60 $ 5,997.52 $ 71,970.26
2 $ 36.33 $ 6,297.93 $ 75,575.14
3 $ 38.15 $ 6,612.06 $ 79,344.77
4 $ 40.06 $ 6,942.97 $ 83,315.67
5 $ 42.06 $ 7,290.65 $ 87,487.85
6 $ 44.16 $ 7,655.19 $ 91,862.24
7 $ 46.37 $ 8,037.95 $ 96,455.35
6120 PERMIT TECHNICIAN 1 $ 26.01 $ 4,508.39 $ 54,100.63 2 $ 27.31 $ 4,733.81 $ 56,805.66
3 $ 28.68 $ 4,970.50 $ 59,645.95
4 $ 30.11 $ 5,219.02 $ 62,628.24
5 $ 31.62 $ 5,479.97 $ 65,759.66
6 $ 33.20 $ 5,753.97 $ 69,047.64
7 $ 34.86 $ 6,041.67 $ 72,500.02
6481 PLANNING MANAGER 1 $ 51.61 $ 8,946.21 $ 107,354.54 2 $ 54.19 $ 9,393.52 $ 112,722.28
3 $ 56.90 $ 9,863.20 $ 118,358.39
4 $ 59.75 $ 10,356.36 $ 124,276.31
5 $ 62.74 $ 10,874.18 $ 130,490.13
6 $ 65.87 $ 11,417.89 $ 137,014.64
7 $ 69.17 $ 11,988.78 $ 143,865.37
6234 PUBLIC WORKS MANAGER - ENGINEERING AND 1 $ 50.60 $ 8,770.80 $ 105,249.55 CAPITAL IMPROVEMENT 2 $ 53.13 $ 9,209.34 $ 110,512.04
3 $ 55.79 $ 9,669.80 $ 116,037.64
4 $ 58.58 $ 10,153.29 $ 121,839.52
5 $ 61.51 $ 10,660.96 $ 127,931.50
6 $ 64.58 $ 11,194.01 $ 134,328.08
7 $ 67.81 $ 11,753.71 $ 141,044.48
6235 PUBLIC WORKS MANAGER - ENVIRONMENTAL AND 1 $ 50.60 $ 8,770.80 $ 105,249.55 UTILITY SERVICES 2 $ 53.13 $ 9,209.34 $ 110,512.04
3 $ 55.79 $ 9,669.80 $ 116,037.64
4 $ 58.58 $ 10,153.29 $ 121,839.52
5 $ 61.51 $ 10,660.96 $ 127,931.50
6 $ 64.58 $ 11,194.01 $ 134,328.08
7 $ 67.81 $ 11,753.71 $ 141,044.48

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6035 RECORDS TECHNICIAN 1 $ 25.49 $ 4,418.05 $ 53,016.56 2 $ 26.76 $ 4,638.93 $ 55,667.19
3 $ 28.10 $ 4,870.23 $ 58,442.80
4 $ 29.50 $ 5,113.36 $ 61,360.38
5 $ 30.98 $ 5,369.84 $ 64,438.09
6 $ 32.53 $ 5,638.33 $ 67,659.99
7 $ 34.16 $ 5,920.25 $ 71,042.99
6231 RECREATION & LIBRARY SERVICES MANAGER 1 $ 49.12 $ 8,514.64 $ 102,175.65 2 $ 51.58 $ 8,940.37 $ 107,284.43
3 $ 54.16 $ 9,387.39 $ 112,648.66
4 $ 56.87 $ 9,856.76 $ 118,281.08
5 $ 59.71 $ 10,349.60 $ 124,195.14
6 $ 62.69 $ 10,867.08 $ 130,404.91
7 $ 65.83 $ 11,410.43 $ 136,925.15
6310 SAFETY COORDINATOR 1 $ 40.22 $ 6,971.25 $ 83,654.98 2 $ 42.23 $ 7,319.37 $ 87,832.40
3 $ 44.34 $ 7,685.26 $ 92,223.13
4 $ 46.56 $ 8,070.41 $ 96,844.95
5 $ 48.88 $ 8,473.34 $ 101,680.09
6 $ 51.33 $ 8,897.01 $ 106,764.10
7 $ 53.90 $ 9,341.86 $ 112,102.31
6280 SENIOR ACCOUNTANT 1 $ 35.00 $ 6,067.27 $ 72,807.29 2 $ 36.75 $ 6,370.63 $ 76,447.59
3 $ 38.59 $ 6,689.17 $ 80,270.06
4 $ 40.52 $ 7,023.62 $ 84,283.49
5 $ 42.55 $ 7,374.81 $ 88,497.71
6 $ 44.67 $ 7,743.55 $ 92,922.60
7 $ 46.91 $ 8,130.73 $ 97,568.72
6090 SENIOR ADMINISTRATIVE TECHNICIAN 1 $ 27.49 $ 4,764.39 $ 57,172.74 2 $ 28.86 $ 5,003.19 $ 60,038.33
3 $ 30.31 $ 5,253.57 $ 63,042.84
4 $ 31.82 $ 5,515.52 $ 66,186.29
5 $ 33.42 $ 5,791.95 $ 69,503.43
6 $ 35.09 $ 6,081.55 $ 72,978.61
7 $ 36.84 $ 6,385.63 $ 76,627.54
6255 SENIOR HOUSING/CDBG ECONOMIC 1 $ 50.11 $ 8,685.00 $ 104,219.98 DEVELOPMENT MANAGER 2 $ 52.61 $ 9,118.47 $ 109,421.65
3 $ 55.24 $ 9,574.54 $ 114,894.45
4 $ 58.00 $ 10,053.19 $ 120,638.32
5 $ 60.90 $ 10,555.85 $ 126,670.23
6 $ 63.94 $ 11,083.64 $ 133,003.74
7 $ 67.14 $ 11,637.83 $ 139,653.93

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6325 SENIOR HUMAN RESOURCES ANALYST 1 $ 40.22 $ 6,971.25 $ 83,654.98 2 $ 42.23 $ 7,319.37 $ 87,832.40
3 $ 44.34 $ 7,685.26 $ 92,223.13
4 $ 46.56 $ 8,070.41 $ 96,844.95
5 $ 48.88 $ 8,473.34 $ 101,680.09
6 $ 51.33 $ 8,897.01 $ 106,764.10
7 $ 53.90 $ 9,341.86 $ 112,102.31
6300 SENIOR MANAGEMENT ANALYST 1 $ 40.22 $ 6,971.25 $ 83,654.98 6301 2 $ 42.23 $ 7,319.37 $ 87,832.40
3 $ 44.34 $ 7,685.26 $ 92,223.13
4 $ 46.56 $ 8,070.41 $ 96,844.95
5 $ 48.88 $ 8,473.34 $ 101,680.09
6 $ 51.33 $ 8,897.01 $ 106,764.10
7 $ 53.90 $ 9,341.86 $ 112,102.31
6057 SENIOR PAYROLL ANALYST 1 $ 40.22 $ 6,971.25 $ 83,654.98 2 $ 42.23 $ 7,319.37 $ 87,832.40
3 $ 44.34 $ 7,685.26 $ 92,223.13
4 $ 46.56 $ 8,070.41 $ 96,844.95
5 $ 48.88 $ 8,473.34 $ 101,680.09
6 $ 51.33 $ 8,897.01 $ 106,764.10
7 $ 53.90 $ 9,341.86 $ 112,102.31
6305 SENIOR PLANNER 1 $ 42.16 $ 7,307.56 $ 87,690.67
2 $ 44.27 $ 7,673.75 $ 92,084.99
3 $ 46.49 $ 8,057.73 $ 96,692.79
4 $ 48.80 $ 8,459.51 $ 101,514.11
5 $ 51.25 $ 8,883.52 $ 106,602.23
6 $ 53.81 $ 9,327.70 $ 111,932.34
7 $ 56.50 $ 9,794.08 $ 117,528.96
6330 STREET MAINTENANCE SUPERVISOR 1 $ 35.58 $ 6,167.27 $ 74,007.27 2 $ 37.36 $ 6,475.64 $ 77,707.63
3 $ 39.23 $ 6,799.42 $ 81,593.02
4 $ 41.19 $ 7,139.39 $ 85,672.65
5 $ 43.25 $ 7,496.36 $ 89,956.30
6 $ 45.41 $ 7,871.18 $ 94,454.11
7 $ 47.68 $ 8,264.73 $ 99,176.82
6354 STREETS AND SEWER SUPERINTENDENT 1 $ 48.23 $ 8,360.07 $ 100,320.78 2 $ 50.64 $ 8,778.07 $ 105,336.82
3 $ 53.17 $ 9,216.97 $ 110,603.67
4 $ 55.83 $ 9,677.82 $ 116,133.85
5 $ 58.63 $ 10,161.71 $ 121,940.55
6 $ 61.56 $ 10,669.80 $ 128,037.57
7 $ 64.63 $ 11,203.29 $ 134,439.45

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 29, 2024

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6351 WATER DISTRIBUTION SUPERVISOR 1 $ 41.14 $ 7,130.79 $ 85,569.45 2 $ 43.20 $ 7,487.33 $ 89,847.92
3 $ 45.36 $ 7,861.69 $ 94,340.32
4 $ 47.62 $ 8,254.78 $ 99,057.34
5 $ 50.00 $ 8,667.52 $ 104,010.20
6 $ 52.51 $ 9,100.89 $ 109,210.71
7 $ 55.13 $ 9,555.94 $ 114,671.25
6352 WATER SYSTEMS SUPERVISOR 1 $ 37.17 $ 6,442.24 $ 77,306.89 2 $ 39.03 $ 6,764.35 $ 81,172.23
3 $ 40.98 $ 7,102.57 $ 85,230.84
4 $ 43.03 $ 7,457.70 $ 89,492.39
5 $ 45.18 $ 7,830.58 $ 93,967.01
6 $ 47.44 $ 8,222.11 $ 98,665.37
7 $ 49.81 $ 8,633.22 $ 103,598.63
6353 WATER UTILITY SUPERINTENDENT 1 $ 51.29 $ 8,889.63 $ 106,675.60 2 $ 53.85 $ 9,334.11 $ 112,009.37
3 $ 56.54 $ 9,800.82 $ 117,609.85
4 $ 59.37 $ 10,290.86 $ 123,490.33
5 $ 62.34 $ 10,805.40 $ 129,664.85
6 $ 65.46 $ 11,345.67 $ 136,148.09
7 $ 68.73 $ 11,912.96 $ 142,955.50

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6410 ACCOUNTANT 1 $ 32.58 $ 5,647.34 $ 67,768.14
2 $ 34.21 $ 5,930.33 $ 71,163.92
3 $ 35.93 $ 6,227.15 $ 74,725.83
4 $ 37.72 $ 6,537.82 $ 78,453.80
5 $ 39.61 $ 6,865.40 $ 82,384.80
6 $ 41.59 $ 7,208.67 $ 86,504.04
7 $ 43.67 $ 7,569.10 $ 90,829.24
6270 ACCOUNTING SUPERVISOR 1 $ 41.30 $ 7,159.40 $ 85,912.74 2 $ 43.37 $ 7,517.36 $ 90,208.37
3 $ 45.54 $ 7,893.23 $ 94,718.80
4 $ 47.81 $ 8,287.89 $ 99,454.74
5 $ 50.21 $ 8,702.29 $ 104,427.48
6 $ 52.72 $ 9,137.41 $ 109,648.86
7 $ 55.35 $ 9,594.27 $ 115,131.30
6020 ADMINISTRATIVE TECHNICIAN 1 $ 25.63 $ 4,442.23 $ 53,306.80 6543 2 $ 26.91 $ 4,664.34 $ 55,972.13
3 $ 28.25 $ 4,896.89 $ 58,762.69
4 $ 29.66 $ 5,141.36 $ 61,696.34
5 $ 31.15 $ 5,399.25 $ 64,791.02
6 $ 32.71 $ 5,669.21 $ 68,030.57
7 $ 34.34 $ 5,952.67 $ 71,432.10
6460 BUILDING OFFICIAL 1 $ 46.72 $ 8,098.67 $ 97,184.08 2 $ 49.06 $ 8,504.06 $ 102,048.68
3 $ 51.51 $ 8,928.89 $ 107,146.62
4 $ 54.08 $ 9,374.66 $ 112,495.89
5 $ 56.79 $ 9,844.36 $ 118,132.35
6 $ 59.63 $ 10,336.58 $ 124,038.96
7 $ 62.62 $ 10,853.41 $ 130,240.91
6470 CITY ENGINEER 1 $ 61.28 $ 10,622.16 $ 127,465.97
2 $ 64.35 $ 11,153.27 $ 133,839.28
3 $ 67.56 $ 11,710.94 $ 140,531.25
4 $ 70.94 $ 12,296.48 $ 147,557.80
5 $ 74.49 $ 12,911.31 $ 154,935.69
6 $ 78.21 $ 13,556.87 $ 162,682.48
7 $ 82.12 $ 14,234.72 $ 170,816.60
6040 DEPUTY CITY CLERK 1 $ 30.58 $ 5,301.39 $ 63,616.64 2 $ 32.11 $ 5,566.16 $ 66,793.88
3 $ 33.72 $ 5,844.39 $ 70,132.66
4 $ 35.40 $ 6,136.09 $ 73,633.03
5 $ 37.17 $ 6,442.74 $ 77,312.86
6 $ 39.03 $ 6,764.88 $ 81,178.51
7 $ 40.98 $ 7,103.12 $ 85,237.44

Exhibit C

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6042 DEPUTY CITY CLERK/RECORDS MANAGER 1 $ 38.59 $ 6,688.58 $ 80,262.98 2 $ 40.52 $ 7,023.01 $ 84,276.13
3 $ 42.54 $ 7,374.16 $ 88,489.94
4 $ 44.67 $ 7,742.87 $ 92,914.43
5 $ 46.90 $ 8,130.01 $ 97,560.16
6 $ 49.25 $ 8,536.51 $ 102,438.16
7 $ 51.71 $ 8,963.34 $ 107,560.07
6465 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 62.81 $ 10,887.72 $ 130,652.61 FINANCE 2 $ 65.95 $ 11,432.10 $ 137,185.24
3 $ 69.25 $ 12,003.71 $ 144,044.51
4 $ 72.71 $ 12,603.89 $ 151,246.73
5 $ 76.35 $ 13,234.09 $ 158,809.07
6 $ 80.17 $ 13,895.79 $ 166,749.52
7 $ 84.18 $ 14,590.58 $ 175,087.00
6464 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 62.81 $ 10,887.72 $ 130,652.61 HUMAN RESOURCES 2 $ 65.95 $ 11,432.10 $ 137,185.24
3 $ 69.25 $ 12,003.71 $ 144,044.51
4 $ 72.71 $ 12,603.89 $ 151,246.73
5 $ 76.35 $ 13,234.09 $ 158,809.07
6 $ 80.17 $ 13,895.79 $ 166,749.52
7 $ 84.18 $ 14,590.58 $ 175,087.00
6461 DEPUTY DIRECTOR OF COMMUNITY 1 $ 61.28 $ 10,622.16 $ 127,465.97 DEVELOPMENT & BUILDING OFFICIAL 2 $ 64.35 $ 11,153.27 $ 133,839.28 3 $ 67.56 $ 11,710.94 $ 140,531.25
4 $ 70.94 $ 12,296.48 $ 147,557.80
5 $ 74.49 $ 12,911.31 $ 154,935.69
6 $ 78.21 $ 13,556.87 $ 162,682.48
7 $ 82.12 $ 14,234.72 $ 170,816.60
6462 DEPUTY DIRECTOR OF PUBLIC WORKS/ 1 $ 69.12 $ 11,980.74 $ 143,768.94 CITY ENGINEER 2 $ 72.58 $ 12,579.78 $ 150,957.38
3 $ 76.20 $ 13,208.77 $ 158,505.25
4 $ 80.01 $ 13,869.21 $ 166,430.51
5 $ 84.02 $ 14,562.67 $ 174,752.03
6 $ 88.22 $ 15,290.80 $ 183,489.64
7 $ 92.63 $ 16,055.34 $ 192,664.12
6463 DEPUTY DIRECTOR OF PUBLIC WORKS - 1 $ 65.66 $ 11,381.71 $ 136,580.49 OPERATIONS AND TRANSPORTATION 2 $ 68.95 $ 11,950.79 $ 143,409.51 3 $ 72.39 $ 12,548.33 $ 150,579.99
4 $ 76.01 $ 13,175.75 $ 158,108.98
5 $ 79.81 $ 13,834.54 $ 166,014.44
6 $ 83.81 $ 14,526.26 $ 174,315.15
7 $ 88.00 $ 15,252.58 $ 183,030.91

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6450 ECONOMIC DEVELOPMENT MANAGER 1 $ 52.12 $ 9,033.92 $ 108,407.04 2 $ 54.72 $ 9,485.62 $ 113,827.40
3 $ 57.46 $ 9,959.90 $ 119,518.77
4 $ 60.33 $ 10,457.89 $ 125,494.71
5 $ 63.35 $ 10,980.79 $ 131,769.45
6 $ 66.52 $ 11,529.83 $ 138,357.92
7 $ 69.84 $ 12,106.32 $ 145,275.82
6135 ENVIRONMENTAL SERVICES ANALYST 1 $ 37.00 $ 6,412.88 $ 76,954.52 2 $ 38.85 $ 6,733.52 $ 80,802.25
3 $ 40.79 $ 7,070.20 $ 84,842.37
4 $ 42.83 $ 7,423.71 $ 89,084.48
5 $ 44.98 $ 7,797.20 $ 93,566.43
6 $ 47.23 $ 8,187.06 $ 98,244.74
7 $ 49.59 $ 8,596.42 $ 103,156.98
6132 ENVIRONMENTAL SERVICES 1 $ 44.82 $ 7,769.58 $ 93,234.98 AND TRANSPORTATION MANAGER 2 $ 47.06 $ 8,157.01 $ 97,884.16 3 $ 49.42 $ 8,565.39 $ 102,784.66
4 $ 51.88 $ 8,993.21 $ 107,918.50
5 $ 54.48 $ 9,443.47 $ 113,321.60
6 $ 57.21 $ 9,915.64 $ 118,987.68
7 $ 60.07 $ 10,411.42 $ 124,937.07
6493 EQUIPMENT MAINTENANCE SUPERINTENDENT 1 $ 39.29 $ 6,810.46 $ 81,725.50 2 $ 41.26 $ 7,150.98 $ 85,811.77
3 $ 43.32 $ 7,508.53 $ 90,102.35
4 $ 45.48 $ 7,883.96 $ 94,607.48
5 $ 47.76 $ 8,278.15 $ 99,337.85
6 $ 50.15 $ 8,692.06 $ 104,304.74
7 $ 52.65 $ 9,126.66 $ 109,519.97
6140 EQUIPMENT MAINTENANCE 1 $ 34.81 $ 6,033.99 $ 72,407.89 SUPERVISOR 2 $ 36.56 $ 6,336.49 $ 76,037.89
3 $ 38.39 $ 6,653.53 $ 79,842.41
4 $ 40.30 $ 6,985.12 $ 83,821.42
5 $ 42.32 $ 7,335.61 $ 88,027.34
6 $ 44.44 $ 7,702.39 $ 92,428.71
7 $ 46.66 $ 8,087.51 $ 97,050.15
6027 EXECUTIVE ASSISTANT TO THE 1 $ 31.66 $ 5,487.73 $ 65,852.74 CITY MANAGER 2 $ 33.24 $ 5,762.34 $ 69,148.10
3 $ 34.91 $ 6,050.53 $ 72,606.42
4 $ 36.65 $ 6,352.31 $ 76,227.67
5 $ 38.48 $ 6,670.68 $ 80,048.12
6 $ 40.41 $ 7,004.21 $ 84,050.52
7 $ 42.43 $ 7,354.42 $ 88,253.04

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6028 EXECUTIVE ASSISTANT TO THE 1 $ 31.66 $ 5,487.73 $ 65,852.74 POLICE CHIEF 2 $ 33.24 $ 5,762.34 $ 69,148.10
3 $ 34.91 $ 6,050.53 $ 72,606.42
4 $ 36.65 $ 6,352.31 $ 76,227.67
5 $ 38.48 $ 6,670.68 $ 80,048.12
6 $ 40.41 $ 7,004.21 $ 84,050.52
7 $ 42.43 $ 7,354.42 $ 88,253.04
6070 FINANCE MANAGER 1 $ 56.53 $ 9,797.67 $ 117,572.07
2 $ 59.35 $ 10,286.74 $ 123,440.87
3 $ 62.31 $ 10,801.00 $ 129,612.05
4 $ 65.43 $ 11,341.94 $ 136,103.31
5 $ 68.70 $ 11,908.07 $ 142,896.90
6 $ 72.14 $ 12,503.48 $ 150,041.74
7 $ 75.74 $ 13,128.65 $ 157,543.83
6124 GIS ANALYST 1 $ 38.83 $ 6,731.20 $ 80,774.35
2 $ 40.78 $ 7,069.37 $ 84,832.45
3 $ 42.82 $ 7,422.62 $ 89,071.48
4 $ 44.96 $ 7,793.11 $ 93,517.30
5 $ 47.21 $ 8,182.98 $ 98,195.76
6 $ 49.57 $ 8,592.13 $ 103,105.56
7 $ 52.05 $ 9,021.74 $ 108,260.83
6315 HUMAN RESOURCES ANALYST 1 $ 35.64 $ 6,177.45 $ 74,129.36 2 $ 37.42 $ 6,486.87 $ 77,842.40
3 $ 39.29 $ 6,810.43 $ 81,725.11
4 $ 41.26 $ 7,151.26 $ 85,815.14
5 $ 43.32 $ 7,509.37 $ 90,112.48
6 $ 45.49 $ 7,884.84 $ 94,618.11
7 $ 47.76 $ 8,279.08 $ 99,349.01
6320 HUMAN RESOURCES MANAGER 1 $ 60.35 $ 10,460.97 $ 125,531.70 2 $ 63.36 $ 10,983.15 $ 131,797.82
3 $ 66.53 $ 11,532.23 $ 138,386.79
4 $ 69.86 $ 12,109.79 $ 145,317.50
5 $ 73.35 $ 12,714.25 $ 152,571.02
6 $ 77.02 $ 13,349.96 $ 160,199.57
7 $ 80.87 $ 14,017.46 $ 168,209.55
6185 INFORMATION TECHNOLOGY 1 $ 61.28 $ 10,622.16 $ 127,465.97 SERVICES MANAGER 2 $ 64.35 $ 11,153.27 $ 133,839.28
3 $ 67.56 $ 11,710.94 $ 140,531.25
4 $ 70.94 $ 12,296.48 $ 147,557.80
5 $ 74.49 $ 12,911.31 $ 154,935.69
6 $ 78.21 $ 13,556.87 $ 162,682.48
7 $ 82.12 $ 14,234.72 $ 170,816.60

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6148 LIBRARIAN I 1 $ 32.87 $ 5,698.09 $ 68,377.13
2 $ 34.52 $ 5,983.00 $ 71,795.98
3 $ 36.24 $ 6,282.15 $ 75,385.78
4 $ 38.06 $ 6,596.26 $ 79,155.08
5 $ 39.96 $ 6,926.07 $ 83,112.83
6 $ 41.96 $ 7,272.37 $ 87,268.47
7 $ 44.05 $ 7,635.99 $ 91,631.89
6149 LIBRARIAN II 1 $ 35.43 $ 6,140.51 $ 73,686.15
2 $ 37.20 $ 6,447.54 $ 77,370.45
3 $ 39.06 $ 6,769.91 $ 81,238.97
4 $ 41.01 $ 7,108.41 $ 85,300.92
5 $ 43.06 $ 7,463.83 $ 89,565.96
6 $ 45.21 $ 7,837.02 $ 94,044.27
7 $ 47.47 $ 8,228.87 $ 98,746.47
6147 LIBRARY MANAGER 1 $ 50.60 $ 8,770.08 $ 105,240.92
2 $ 53.13 $ 9,208.58 $ 110,502.96
3 $ 55.78 $ 9,669.01 $ 116,028.12
4 $ 58.57 $ 10,152.46 $ 121,829.51
5 $ 61.50 $ 10,660.08 $ 127,921.00
6 $ 64.58 $ 11,193.09 $ 134,317.06
7 $ 67.80 $ 11,752.74 $ 141,032.91
6146 LIBRARY SERVICES SUPERVISOR 1 $ 39.29 $ 6,810.46 $ 81,725.50 2 $ 41.25 $ 7,149.44 $ 85,793.27
3 $ 43.31 $ 7,507.25 $ 90,087.04
4 $ 45.47 $ 7,882.19 $ 94,586.25
5 $ 47.76 $ 8,277.67 $ 99,332.01
6 $ 50.14 $ 8,691.55 $ 104,298.62
7 $ 52.65 $ 9,126.13 $ 109,513.56
6141 LITERACY PROGRAM COORDINATOR 1 $ 34.79 $ 6,029.88 $ 72,358.53 6142 2 $ 36.52 $ 6,330.55 $ 75,966.58
3 $ 38.35 $ 6,647.67 $ 79,772.09
4 $ 40.27 $ 6,979.76 $ 83,757.11
5 $ 42.29 $ 7,329.79 $ 87,957.52
6 $ 44.40 $ 7,696.28 $ 92,355.40
7 $ 46.62 $ 8,081.10 $ 96,973.17
6150 MANAGEMENT ANALYST 1 $ 35.64 $ 6,177.45 $ 74,129.36 6550 2 $ 37.42 $ 6,486.87 $ 77,842.40
3 $ 39.29 $ 6,810.43 $ 81,725.11
4 $ 41.26 $ 7,151.26 $ 85,815.14
5 $ 43.32 $ 7,509.37 $ 90,112.48
6 $ 45.49 $ 7,884.84 $ 94,618.11
7 $ 47.76 $ 8,279.08 $ 99,349.01

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6160 MANAGEMENT ANALYST TRAINEE 1 $ 28.18 $ 4,885.08 $ 58,620.91 6161 2 $ 29.59 $ 5,129.40 $ 61,552.83
3 $ 31.07 $ 5,385.36 $ 64,624.35
4 $ 32.62 $ 5,654.41 $ 67,852.95
5 $ 34.25 $ 5,936.55 $ 71,238.60
6 $ 35.96 $ 6,233.38 $ 74,800.54
7 $ 37.76 $ 6,545.05 $ 78,540.56
6110 NEIGHBORHOOD PRESERVATION SUPERVISOR 1 $ 41.24 $ 7,148.00 $ 85,775.97 2 $ 43.30 $ 7,505.40 $ 90,064.77
3 $ 45.47 $ 7,880.67 $ 94,568.00
4 $ 47.74 $ 8,274.70 $ 99,296.40
5 $ 50.13 $ 8,688.44 $ 104,261.22
6 $ 52.63 $ 9,122.86 $ 109,474.29
7 $ 55.26 $ 9,579.00 $ 114,948.00
6356 PARKS AND BUILDING SUPERINTENDENT 1 $ 40.08 $ 6,946.67 $ 83,360.01 2 $ 42.08 $ 7,294.00 $ 87,528.00
3 $ 44.18 $ 7,658.70 $ 91,904.40
4 $ 46.39 $ 8,041.64 $ 96,499.63
5 $ 48.71 $ 8,443.72 $ 101,324.61
6 $ 51.15 $ 8,865.90 $ 106,390.83
7 $ 53.71 $ 9,309.20 $ 111,710.37
6230 PARKS AND RECREATION MANAGER 1 $ 50.60 $ 8,770.08 $ 105,240.92 2 $ 53.13 $ 9,208.58 $ 110,502.96
3 $ 55.78 $ 9,669.01 $ 116,028.12
4 $ 58.57 $ 10,152.46 $ 121,829.51
5 $ 61.50 $ 10,660.08 $ 127,921.00
6 $ 64.58 $ 11,193.09 $ 134,317.06
7 $ 67.80 $ 11,752.74 $ 141,032.91
6105 PARKS AND RECREATION SUPERVISOR 1 $ 39.29 $ 6,810.46 $ 81,725.50 2 $ 41.25 $ 7,149.44 $ 85,793.27
3 $ 43.31 $ 7,507.25 $ 90,087.04
4 $ 45.47 $ 7,882.19 $ 94,586.25
5 $ 47.76 $ 8,277.67 $ 99,332.01
6 $ 50.14 $ 8,691.55 $ 104,298.62
7 $ 52.65 $ 9,126.13 $ 109,513.56
6190 PARKS MAINTENANCE SUPERVISOR 1 $ 39.29 $ 6,810.46 $ 81,725.50 2 $ 41.25 $ 7,149.44 $ 85,793.27
3 $ 43.31 $ 7,507.25 $ 90,087.04
4 $ 45.47 $ 7,882.19 $ 94,586.25
5 $ 47.76 $ 8,277.67 $ 99,332.01
6 $ 50.14 $ 8,691.55 $ 104,298.62
7 $ 52.65 $ 9,126.13 $ 109,513.56

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6055 PAYROLL TECHNICIAN 1 $ 29.00 $ 5,027.02 $ 60,324.21 2 $ 30.45 $ 5,278.36 $ 63,340.38
3 $ 31.97 $ 5,542.28 $ 66,507.34
4 $ 33.57 $ 5,819.40 $ 69,832.83
5 $ 35.25 $ 6,110.36 $ 73,324.37
6 $ 37.01 $ 6,415.88 $ 76,990.58
7 $ 38.87 $ 6,736.68 $ 80,840.11
6056 PAYROLL ANALYST 1 $ 35.64 $ 6,177.45 $ 74,129.36
2 $ 37.42 $ 6,486.87 $ 77,842.40
3 $ 39.29 $ 6,810.43 $ 81,725.11
4 $ 41.26 $ 7,151.26 $ 85,815.14
5 $ 43.32 $ 7,509.37 $ 90,112.48
6 $ 45.49 $ 7,884.84 $ 94,618.11
7 $ 47.76 $ 8,279.08 $ 99,349.01
6120 PERMIT TECHNICIAN 1 $ 26.79 $ 4,643.64 $ 55,723.65 2 $ 28.13 $ 4,875.82 $ 58,509.83
3 $ 29.54 $ 5,119.61 $ 61,435.33
4 $ 31.01 $ 5,375.59 $ 64,507.09
5 $ 32.56 $ 5,644.37 $ 67,732.45
6 $ 34.19 $ 5,926.59 $ 71,119.07
7 $ 35.90 $ 6,222.92 $ 74,675.02
6481 PLANNING MANAGER 1 $ 53.16 $ 9,214.60 $ 110,575.18 2 $ 55.82 $ 9,675.33 $ 116,103.95
3 $ 58.61 $ 10,159.10 $ 121,909.14
4 $ 61.54 $ 10,667.05 $ 128,004.60
5 $ 64.62 $ 11,200.40 $ 134,404.83
6 $ 67.85 $ 11,760.42 $ 141,125.08
7 $ 71.24 $ 12,348.44 $ 148,181.33
6234 PUBLIC WORKS MANAGER - ENGINEERING AND 1 $ 52.12 $ 9,033.92 $ 108,407.04 CAPITAL IMPROVEMENT 2 $ 54.72 $ 9,485.62 $ 113,827.40
3 $ 57.46 $ 9,959.90 $ 119,518.77
4 $ 60.33 $ 10,457.89 $ 125,494.71
5 $ 63.35 $ 10,980.79 $ 131,769.45
6 $ 66.52 $ 11,529.83 $ 138,357.92
7 $ 69.84 $ 12,106.32 $ 145,275.82
6235 PUBLIC WORKS MANAGER - ENVIRONMENTAL AND 1 $ 52.12 $ 9,033.92 $ 108,407.04 UTILITY SERVICES 2 $ 54.72 $ 9,485.62 $ 113,827.40
3 $ 57.46 $ 9,959.90 $ 119,518.77
4 $ 60.33 $ 10,457.89 $ 125,494.71
5 $ 63.35 $ 10,980.79 $ 131,769.45
6 $ 66.52 $ 11,529.83 $ 138,357.92
7 $ 69.84 $ 12,106.32 $ 145,275.82

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6035 RECORDS TECHNICIAN 1 $ 26.25 $ 4,550.59 $ 54,607.06 2 $ 27.57 $ 4,778.10 $ 57,337.21
3 $ 28.94 $ 5,016.34 $ 60,196.08
4 $ 30.39 $ 5,266.77 $ 63,201.19
5 $ 31.91 $ 5,530.94 $ 66,371.23
6 $ 33.50 $ 5,807.48 $ 69,689.79
7 $ 35.18 $ 6,097.86 $ 73,174.28
6231 RECREATION & LIBRARY SERVICES MANAGER 1 $ 50.60 $ 8,770.08 $ 105,240.92 2 $ 53.13 $ 9,208.58 $ 110,502.96
3 $ 55.78 $ 9,669.01 $ 116,028.12
4 $ 58.57 $ 10,152.46 $ 121,829.51
5 $ 61.50 $ 10,660.08 $ 127,921.00
6 $ 64.58 $ 11,193.09 $ 134,317.06
7 $ 67.80 $ 11,752.74 $ 141,032.91
6310 SAFETY COORDINATOR 1 $ 41.43 $ 7,180.39 $ 86,164.63 2 $ 43.49 $ 7,538.95 $ 90,467.37
3 $ 45.67 $ 7,915.82 $ 94,989.82
4 $ 47.96 $ 8,312.52 $ 99,750.30
5 $ 50.35 $ 8,727.54 $ 104,730.50
6 $ 52.87 $ 9,163.92 $ 109,967.03
7 $ 55.51 $ 9,622.11 $ 115,465.38
6280 SENIOR ACCOUNTANT 1 $ 36.05 $ 6,249.29 $ 74,991.50 2 $ 37.86 $ 6,561.75 $ 78,741.02
3 $ 39.75 $ 6,889.85 $ 82,678.16
4 $ 41.74 $ 7,234.33 $ 86,811.99
5 $ 43.82 $ 7,596.05 $ 91,152.64
6 $ 46.01 $ 7,975.86 $ 95,710.28
7 $ 48.32 $ 8,374.65 $ 100,495.79
6090 SENIOR ADMINISTRATIVE TECHNICIAN 1 $ 28.31 $ 4,907.33 $ 58,887.92 2 $ 29.73 $ 5,153.29 $ 61,839.48
3 $ 31.22 $ 5,411.18 $ 64,934.13
4 $ 32.77 $ 5,680.99 $ 68,171.88
5 $ 34.42 $ 5,965.71 $ 71,588.54
6 $ 36.14 $ 6,264.00 $ 75,167.97
7 $ 37.95 $ 6,577.20 $ 78,926.36
6255 SENIOR HOUSING/CDBG ECONOMIC 1 $ 51.61 $ 8,945.55 $ 107,346.58 DEVELOPMENT MANAGER 2 $ 54.18 $ 9,392.02 $ 112,704.30
3 $ 56.89 $ 9,861.77 $ 118,341.28
4 $ 59.74 $ 10,354.79 $ 124,257.47
5 $ 62.73 $ 10,872.53 $ 130,470.34
6 $ 65.86 $ 11,416.15 $ 136,993.85
7 $ 69.16 $ 11,986.96 $ 143,843.55

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6325 SENIOR HUMAN RESOURCES ANALYST 1 $ 41.43 $ 7,180.39 $ 86,164.63 2 $ 43.49 $ 7,538.95 $ 90,467.37
3 $ 45.67 $ 7,915.82 $ 94,989.82
4 $ 47.96 $ 8,312.52 $ 99,750.30
5 $ 50.35 $ 8,727.54 $ 104,730.50
6 $ 52.87 $ 9,163.92 $ 109,967.03
7 $ 55.51 $ 9,622.11 $ 115,465.38
6300 SENIOR MANAGEMENT ANALYST 1 $ 41.43 $ 7,180.39 $ 86,164.63 6301 2 $ 43.49 $ 7,538.95 $ 90,467.37
3 $ 45.67 $ 7,915.82 $ 94,989.82
4 $ 47.96 $ 8,312.52 $ 99,750.30
5 $ 50.35 $ 8,727.54 $ 104,730.50
6 $ 52.87 $ 9,163.92 $ 109,967.03
7 $ 55.51 $ 9,622.11 $ 115,465.38
6057 SENIOR PAYROLL ANALYST 1 $ 41.43 $ 7,180.39 $ 86,164.63 2 $ 43.49 $ 7,538.95 $ 90,467.37
3 $ 45.67 $ 7,915.82 $ 94,989.82
4 $ 47.96 $ 8,312.52 $ 99,750.30
5 $ 50.35 $ 8,727.54 $ 104,730.50
6 $ 52.87 $ 9,163.92 $ 109,967.03
7 $ 55.51 $ 9,622.11 $ 115,465.38
6305 SENIOR PLANNER 1 $ 43.42 $ 7,526.78 $ 90,321.39
2 $ 45.60 $ 7,903.96 $ 94,847.54
3 $ 47.88 $ 8,299.46 $ 99,593.58
4 $ 50.27 $ 8,713.29 $ 104,559.53
5 $ 52.79 $ 9,150.02 $ 109,800.30
6 $ 55.43 $ 9,607.53 $ 115,290.31
7 $ 58.20 $ 10,087.90 $ 121,054.83
6330 STREET MAINTENANCE SUPERVISOR 1 $ 36.65 $ 6,352.29 $ 76,227.49 2 $ 38.48 $ 6,669.90 $ 80,038.86
3 $ 40.40 $ 7,003.40 $ 84,040.81
4 $ 42.42 $ 7,353.57 $ 88,242.83
5 $ 44.55 $ 7,721.25 $ 92,654.99
6 $ 46.77 $ 8,107.31 $ 97,287.73
7 $ 49.11 $ 8,512.68 $ 102,152.12
6354 STREETS AND SEWER SUPERINTENDENT 1 $ 49.68 $ 8,610.87 $ 103,330.41 2 $ 52.16 $ 9,041.41 $ 108,496.93
3 $ 54.77 $ 9,493.48 $ 113,921.78
4 $ 57.51 $ 9,968.16 $ 119,617.86
5 $ 60.38 $ 10,466.56 $ 125,598.76
6 $ 63.40 $ 10,989.89 $ 131,878.70
7 $ 66.57 $ 11,539.39 $ 138,472.64

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 28, 2025

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6351 WATER DISTRIBUTION SUPERVISOR 1 $ 42.37 $ 7,344.71 $ 88,136.54 2 $ 44.49 $ 7,711.95 $ 92,543.36
3 $ 46.72 $ 8,097.54 $ 97,170.53
4 $ 49.05 $ 8,502.42 $ 102,029.06
5 $ 51.51 $ 8,927.54 $ 107,130.51
6 $ 54.08 $ 9,373.92 $ 112,487.04
7 $ 56.78 $ 9,842.62 $ 118,111.39
6352 WATER SYSTEMS SUPERVISOR 1 $ 38.28 $ 6,635.51 $ 79,626.09 2 $ 40.20 $ 6,967.28 $ 83,607.40
3 $ 42.21 $ 7,315.65 $ 87,787.77
4 $ 44.32 $ 7,681.43 $ 92,177.17
5 $ 46.53 $ 8,065.50 $ 96,786.02
6 $ 48.86 $ 8,468.78 $ 101,625.33
7 $ 51.30 $ 8,892.22 $ 106,706.58
6353 WATER UTILITY SUPERINTENDENT 1 $ 52.82 $ 9,156.32 $ 109,875.87 2 $ 55.47 $ 9,614.14 $ 115,369.65
3 $ 58.24 $ 10,094.85 $ 121,138.14
4 $ 61.15 $ 10,599.59 $ 127,195.04
5 $ 64.21 $ 11,129.57 $ 133,554.80
6 $ 67.42 $ 11,686.04 $ 140,232.53
7 $ 70.79 $ 12,270.35 $ 147,244.16

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6410 ACCOUNTANT 1 $ 33.56 $ 5,816.77 $ 69,801.18
2 $ 35.24 $ 6,108.24 $ 73,298.84
3 $ 37.00 $ 6,413.97 $ 76,967.60
4 $ 38.85 $ 6,733.95 $ 80,807.42
5 $ 40.80 $ 7,071.36 $ 84,856.35
6 $ 42.84 $ 7,424.93 $ 89,099.17
7 $ 44.98 $ 7,796.18 $ 93,554.12
6270 ACCOUNTING SUPERVISOR 1 $ 42.54 $ 7,374.18 $ 88,490.13 2 $ 44.67 $ 7,742.89 $ 92,914.62
3 $ 46.90 $ 8,130.03 $ 97,560.36
4 $ 49.25 $ 8,536.53 $ 102,438.38
5 $ 51.71 $ 8,963.36 $ 107,560.31
6 $ 54.30 $ 9,411.53 $ 112,938.33
7 $ 57.01 $ 9,882.10 $ 118,585.24
6020 ADMINISTRATIVE TECHNICIAN 1 $ 26.40 $ 4,575.50 $ 54,906.00 6543 2 $ 27.72 $ 4,804.27 $ 57,651.29
3 $ 29.10 $ 5,043.80 $ 60,525.57
4 $ 30.55 $ 5,295.60 $ 63,547.23
5 $ 32.08 $ 5,561.23 $ 66,734.76
6 $ 33.69 $ 5,839.29 $ 70,071.48
7 $ 35.37 $ 6,131.26 $ 73,575.06
6460 BUILDING OFFICIAL 1 $ 48.12 $ 8,341.63 $ 100,099.61 2 $ 50.53 $ 8,759.18 $ 105,110.14
3 $ 53.06 $ 9,196.75 $ 110,361.02
4 $ 55.71 $ 9,655.90 $ 115,870.77
5 $ 58.50 $ 10,139.69 $ 121,676.32
6 $ 61.42 $ 10,646.68 $ 127,760.13
7 $ 64.49 $ 11,179.01 $ 134,148.14
6470 CITY ENGINEER 1 $ 63.12 $ 10,940.83 $ 131,289.95
2 $ 66.28 $ 11,487.87 $ 137,854.46
3 $ 69.59 $ 12,062.27 $ 144,747.19
4 $ 73.07 $ 12,665.38 $ 151,984.54
5 $ 76.72 $ 13,298.65 $ 159,583.76
6 $ 80.56 $ 13,963.58 $ 167,562.95
7 $ 84.59 $ 14,661.76 $ 175,941.10
6040 DEPUTY CITY CLERK 1 $ 31.50 $ 5,460.43 $ 65,525.13 2 $ 33.08 $ 5,733.14 $ 68,797.70
3 $ 34.73 $ 6,019.72 $ 72,236.64
4 $ 36.46 $ 6,320.17 $ 75,842.02
5 $ 38.28 $ 6,636.02 $ 79,632.25
6 $ 40.20 $ 6,967.82 $ 83,613.86
7 $ 42.21 $ 7,316.21 $ 87,794.56

Exhibit D

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6042 DEPUTY CITY CLERK/RECORDS MANAGER 1 $ 39.75 $ 6,889.24 $ 82,670.87 2 $ 41.73 $ 7,233.70 $ 86,804.41
3 $ 43.82 $ 7,595.39 $ 91,144.63
4 $ 46.01 $ 7,975.16 $ 95,701.87
5 $ 48.31 $ 8,373.91 $ 100,486.96
6 $ 50.73 $ 8,792.61 $ 105,511.31
7 $ 53.26 $ 9,232.24 $ 110,786.87
6465 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 64.70 $ 11,214.35 $ 134,572.19 FINANCE 2 $ 67.93 $ 11,775.07 $ 141,300.80
3 $ 71.33 $ 12,363.82 $ 148,365.85
4 $ 74.90 $ 12,982.01 $ 155,784.13
5 $ 78.64 $ 13,631.11 $ 163,573.34
6 $ 82.57 $ 14,312.67 $ 171,752.01
7 $ 86.70 $ 15,028.30 $ 180,339.61
6464 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 64.70 $ 11,214.35 $ 134,572.19 HUMAN RESOURCES 2 $ 67.93 $ 11,775.07 $ 141,300.80
3 $ 71.33 $ 12,363.82 $ 148,365.85
4 $ 74.90 $ 12,982.01 $ 155,784.13
5 $ 78.64 $ 13,631.11 $ 163,573.34
6 $ 82.57 $ 14,312.67 $ 171,752.01
7 $ 86.70 $ 15,028.30 $ 180,339.61
6461 DEPUTY DIRECTOR OF COMMUNITY 1 $ 63.12 $ 10,940.83 $ 131,289.95 DEVELOPMENT & BUILDING OFFICIAL 2 $ 66.28 $ 11,487.87 $ 137,854.46 3 $ 69.59 $ 12,062.27 $ 144,747.19
4 $ 73.07 $ 12,665.38 $ 151,984.54
5 $ 76.72 $ 13,298.65 $ 159,583.76
6 $ 80.56 $ 13,963.58 $ 167,562.95
7 $ 84.59 $ 14,661.76 $ 175,941.10
6462 DEPUTY DIRECTOR OF PUBLIC WORKS/ 1 $ 71.19 $ 12,340.17 $ 148,082.00 CITY ENGINEER 2 $ 74.75 $ 12,957.18 $ 155,486.10
3 $ 78.49 $ 13,605.03 $ 163,260.41
4 $ 82.42 $ 14,285.29 $ 171,423.43
5 $ 86.54 $ 14,999.55 $ 179,994.59
6 $ 90.86 $ 15,749.53 $ 188,994.32
7 $ 95.41 $ 16,537.00 $ 198,444.04
6463 DEPUTY DIRECTOR OF PUBLIC WORKS - 1 $ 67.63 $ 11,723.16 $ 140,677.90 OPERATIONS AND TRANSPORTATION 2 $ 71.02 $ 12,309.32 $ 147,711.80 3 $ 74.57 $ 12,924.78 $ 155,097.39
4 $ 78.29 $ 13,571.02 $ 162,852.25
5 $ 82.21 $ 14,249.57 $ 170,994.87
6 $ 86.32 $ 14,962.05 $ 179,544.61
7 $ 90.64 $ 15,710.15 $ 188,521.84

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6450 ECONOMIC DEVELOPMENT MANAGER 1 $ 53.68 $ 9,304.94 $ 111,659.25 2 $ 56.37 $ 9,770.19 $ 117,242.22
3 $ 59.18 $ 10,258.69 $ 123,104.33
4 $ 62.14 $ 10,771.63 $ 129,259.55
5 $ 65.25 $ 11,310.21 $ 135,722.53
6 $ 68.51 $ 11,875.72 $ 142,508.66
7 $ 71.94 $ 12,469.51 $ 149,634.09
6135 ENVIRONMENTAL SERVICES ANALYST 1 $ 38.11 $ 6,605.26 $ 79,263.16 2 $ 40.01 $ 6,935.53 $ 83,226.32
3 $ 42.01 $ 7,282.30 $ 87,387.64
4 $ 44.11 $ 7,646.42 $ 91,757.02
5 $ 46.33 $ 8,031.12 $ 96,373.42
6 $ 48.65 $ 8,432.67 $ 101,192.08
7 $ 51.08 $ 8,854.31 $ 106,251.69
6132 ENVIRONMENTAL SERVICES 1 $ 46.17 $ 8,002.67 $ 96,032.03 AND TRANSPORTATION MANAGER 2 $ 48.47 $ 8,401.72 $ 100,820.69 3 $ 50.90 $ 8,822.35 $ 105,868.20
4 $ 53.44 $ 9,263.00 $ 111,156.06
5 $ 56.12 $ 9,726.77 $ 116,721.25
6 $ 58.92 $ 10,213.11 $ 122,557.31
7 $ 61.87 $ 10,723.77 $ 128,685.18
6493 EQUIPMENT MAINTENANCE SUPERINTENDENT 1 $ 40.47 $ 7,014.77 $ 84,177.26 2 $ 42.49 $ 7,365.51 $ 88,386.12
3 $ 44.62 $ 7,733.79 $ 92,805.42
4 $ 46.85 $ 8,120.48 $ 97,445.70
5 $ 49.19 $ 8,526.50 $ 102,317.98
6 $ 51.65 $ 8,952.82 $ 107,433.88
7 $ 54.23 $ 9,400.46 $ 112,805.57
6140 EQUIPMENT MAINTENANCE 1 $ 35.86 $ 6,215.01 $ 74,580.13 SUPERVISOR 2 $ 37.65 $ 6,526.59 $ 78,319.02
3 $ 39.54 $ 6,853.14 $ 82,237.68
4 $ 41.51 $ 7,194.67 $ 86,336.07
5 $ 43.59 $ 7,555.68 $ 90,668.16
6 $ 45.77 $ 7,933.46 $ 95,201.57
7 $ 48.06 $ 8,330.14 $ 99,961.65
6027 EXECUTIVE ASSISTANT TO THE 1 $ 32.61 $ 5,652.36 $ 67,828.32 CITY MANAGER 2 $ 34.24 $ 5,935.21 $ 71,222.54
3 $ 35.95 $ 6,232.05 $ 74,784.61
4 $ 37.75 $ 6,542.87 $ 78,514.50
5 $ 39.64 $ 6,870.80 $ 82,449.56
6 $ 41.62 $ 7,214.34 $ 86,572.04
7 $ 43.70 $ 7,575.05 $ 90,900.63

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6028 EXECUTIVE ASSISTANT TO THE 1 $ 32.61 $ 5,652.36 $ 67,828.32 POLICE CHIEF 2 $ 34.24 $ 5,935.21 $ 71,222.54
3 $ 35.95 $ 6,232.05 $ 74,784.61
4 $ 37.75 $ 6,542.87 $ 78,514.50
5 $ 39.64 $ 6,870.80 $ 82,449.56
6 $ 41.62 $ 7,214.34 $ 86,572.04
7 $ 43.70 $ 7,575.05 $ 90,900.63
6070 FINANCE MANAGER 1 $ 58.22 $ 10,091.60 $ 121,099.23 2 $ 61.13 $ 10,595.34 $ 127,144.10
3 $ 64.18 $ 11,125.03 $ 133,500.41
4 $ 67.40 $ 11,682.20 $ 140,186.41
5 $ 70.76 $ 12,265.32 $ 147,183.80
6 $ 74.30 $ 12,878.58 $ 154,542.99
7 $ 78.01 $ 13,522.51 $ 162,270.15
6124 GIS ANALYST 1 $ 40.00 $ 6,933.13 $ 83,197.58
2 $ 42.01 $ 7,281.45 $ 87,377.42
3 $ 44.11 $ 7,645.30 $ 91,743.62
4 $ 46.31 $ 8,026.90 $ 96,322.82
5 $ 48.63 $ 8,428.47 $ 101,141.63
6 $ 51.06 $ 8,849.89 $ 106,198.72
7 $ 53.61 $ 9,292.39 $ 111,508.66
6315 HUMAN RESOURCES ANALYST 1 $ 36.71 $ 6,362.77 $ 76,353.24 2 $ 38.55 $ 6,681.47 $ 80,177.67
3 $ 40.47 $ 7,014.74 $ 84,176.86
4 $ 42.49 $ 7,365.80 $ 88,389.59
5 $ 44.62 $ 7,734.65 $ 92,815.85
6 $ 46.85 $ 8,121.39 $ 97,456.65
7 $ 49.20 $ 8,527.46 $ 102,329.48
6320 HUMAN RESOURCES MANAGER 1 $ 62.16 $ 10,774.80 $ 129,297.65 2 $ 65.27 $ 11,312.65 $ 135,751.75
3 $ 68.53 $ 11,878.20 $ 142,538.39
4 $ 71.96 $ 12,473.09 $ 149,677.03
5 $ 75.55 $ 13,095.68 $ 157,148.15
6 $ 79.33 $ 13,750.46 $ 165,005.55
7 $ 83.30 $ 14,437.99 $ 173,255.83
6185 INFORMATION TECHNOLOGY 1 $ 63.12 $ 10,940.83 $ 131,289.95 SERVICES MANAGER 2 $ 66.28 $ 11,487.87 $ 137,854.46
3 $ 69.59 $ 12,062.27 $ 144,747.19
4 $ 73.07 $ 12,665.38 $ 151,984.54
5 $ 76.72 $ 13,298.65 $ 159,583.76
6 $ 80.56 $ 13,963.58 $ 167,562.95
7 $ 84.59 $ 14,661.76 $ 175,941.10

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6148 LIBRARIAN I 1 $ 33.86 $ 5,869.04 $ 70,428.44
2 $ 35.55 $ 6,162.49 $ 73,949.86
3 $ 37.33 $ 6,470.61 $ 77,647.36
4 $ 39.20 $ 6,794.14 $ 81,529.73
5 $ 41.16 $ 7,133.85 $ 85,606.21
6 $ 43.21 $ 7,490.54 $ 89,886.52
7 $ 45.38 $ 7,865.07 $ 94,380.84
6149 LIBRARIAN II 1 $ 36.49 $ 6,324.73 $ 75,896.73
2 $ 38.31 $ 6,640.96 $ 79,691.56
3 $ 40.23 $ 6,973.01 $ 83,676.14
4 $ 42.24 $ 7,321.66 $ 87,859.95
5 $ 44.35 $ 7,687.75 $ 92,252.94
6 $ 46.57 $ 8,072.13 $ 96,865.59
7 $ 48.90 $ 8,475.74 $ 101,708.87
6147 LIBRARY MANAGER 1 $ 52.11 $ 9,033.18 $ 108,398.15
2 $ 54.72 $ 9,484.84 $ 113,818.05
3 $ 57.46 $ 9,959.08 $ 119,508.96
4 $ 60.33 $ 10,457.03 $ 125,484.40
5 $ 63.35 $ 10,979.89 $ 131,758.63
6 $ 66.51 $ 11,528.88 $ 138,346.57
7 $ 69.84 $ 12,105.32 $ 145,263.89
6146 LIBRARY SERVICES SUPERVISOR 1 $ 40.47 $ 7,014.77 $ 84,177.26 2 $ 42.48 $ 7,363.92 $ 88,367.07
3 $ 44.61 $ 7,732.47 $ 92,789.66
4 $ 46.84 $ 8,118.65 $ 97,423.83
5 $ 49.19 $ 8,526.00 $ 102,311.97
6 $ 51.65 $ 8,952.30 $ 107,427.58
7 $ 54.23 $ 9,399.91 $ 112,798.96
6141 LITERACY PROGRAM COORDINATOR 1 $ 35.83 $ 6,210.77 $ 74,529.28 6142 2 $ 37.62 $ 6,520.47 $ 78,245.58
3 $ 39.50 $ 6,847.10 $ 82,165.26
4 $ 41.48 $ 7,189.15 $ 86,269.82
5 $ 43.56 $ 7,549.69 $ 90,596.25
6 $ 45.73 $ 7,927.17 $ 95,126.06
7 $ 48.02 $ 8,323.53 $ 99,882.36
6150 MANAGEMENT ANALYST 1 $ 36.71 $ 6,362.77 $ 76,353.24 6550 2 $ 38.55 $ 6,681.47 $ 80,177.67
3 $ 40.47 $ 7,014.74 $ 84,176.86
4 $ 42.49 $ 7,365.80 $ 88,389.59
5 $ 44.62 $ 7,734.65 $ 92,815.85
6 $ 46.85 $ 8,121.39 $ 97,456.65
7 $ 49.20 $ 8,527.46 $ 102,329.48

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6160 MANAGEMENT ANALYST TRAINEE 1 $ 29.03 $ 5,031.63 $ 60,379.54 6161 2 $ 30.48 $ 5,283.28 $ 63,399.42
3 $ 32.00 $ 5,546.92 $ 66,563.08
4 $ 33.60 $ 5,824.04 $ 69,888.54
5 $ 35.28 $ 6,114.65 $ 73,375.75
6 $ 37.04 $ 6,420.38 $ 77,044.55
7 $ 38.89 $ 6,741.40 $ 80,896.78
6110 NEIGHBORHOOD PRESERVATION SUPERVISOR 1 $ 42.48 $ 7,362.44 $ 88,349.25 2 $ 44.60 $ 7,730.56 $ 92,766.71
3 $ 46.83 $ 8,117.09 $ 97,405.04
4 $ 49.17 $ 8,522.94 $ 102,275.30
5 $ 51.63 $ 8,949.09 $ 107,389.06
6 $ 54.21 $ 9,396.54 $ 112,758.51
7 $ 56.92 $ 9,866.37 $ 118,396.44
6356 PARKS AND BUILDING SUPERINTENDENT 1 $ 41.28 $ 7,155.07 $ 85,860.81 2 $ 43.34 $ 7,512.82 $ 90,153.84
3 $ 45.51 $ 7,888.46 $ 94,661.53
4 $ 47.79 $ 8,282.88 $ 99,394.61
5 $ 50.18 $ 8,697.03 $ 104,364.34
6 $ 52.68 $ 9,131.88 $ 109,582.56
7 $ 55.32 $ 9,588.47 $ 115,061.69
6230 PARKS AND RECREATION MANAGER 1 $ 52.11 $ 9,033.18 $ 108,398.15 2 $ 54.72 $ 9,484.84 $ 113,818.05
3 $ 57.46 $ 9,959.08 $ 119,508.96
4 $ 60.33 $ 10,457.03 $ 125,484.40
5 $ 63.35 $ 10,979.89 $ 131,758.63
6 $ 66.51 $ 11,528.88 $ 138,346.57
7 $ 69.84 $ 12,105.32 $ 145,263.89
6105 PARKS AND RECREATION SUPERVISOR 1 $ 40.47 $ 7,014.77 $ 84,177.26 2 $ 42.48 $ 7,363.92 $ 88,367.07
3 $ 44.61 $ 7,732.47 $ 92,789.66
4 $ 46.84 $ 8,118.65 $ 97,423.83
5 $ 49.19 $ 8,526.00 $ 102,311.97
6 $ 51.65 $ 8,952.30 $ 107,427.58
7 $ 54.23 $ 9,399.91 $ 112,798.96
6190 PARKS MAINTENANCE SUPERVISOR 1 $ 40.47 $ 7,014.77 $ 84,177.26 2 $ 42.48 $ 7,363.92 $ 88,367.07
3 $ 44.61 $ 7,732.47 $ 92,789.66
4 $ 46.84 $ 8,118.65 $ 97,423.83
5 $ 49.19 $ 8,526.00 $ 102,311.97
6 $ 51.65 $ 8,952.30 $ 107,427.58
7 $ 54.23 $ 9,399.91 $ 112,798.96

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6055 PAYROLL TECHNICIAN 1 $ 29.87 $ 5,177.83 $ 62,133.93 2 $ 31.37 $ 5,436.72 $ 65,240.59
3 $ 32.93 $ 5,708.55 $ 68,502.56
4 $ 34.58 $ 5,993.98 $ 71,927.82
5 $ 36.31 $ 6,293.67 $ 75,524.10
6 $ 38.13 $ 6,608.36 $ 79,300.30
7 $ 40.03 $ 6,938.78 $ 83,265.32
6056 PAYROLL ANALYST 1 $ 36.71 $ 6,362.77 $ 76,353.24
2 $ 38.55 $ 6,681.47 $ 80,177.67
3 $ 40.47 $ 7,014.74 $ 84,176.86
4 $ 42.49 $ 7,365.80 $ 88,389.59
5 $ 44.62 $ 7,734.65 $ 92,815.85
6 $ 46.85 $ 8,121.39 $ 97,456.65
7 $ 49.20 $ 8,527.46 $ 102,329.48
6120 PERMIT TECHNICIAN 1 $ 27.59 $ 4,782.95 $ 57,395.35 2 $ 28.97 $ 5,022.09 $ 60,265.13
3 $ 30.42 $ 5,273.20 $ 63,278.39
4 $ 31.94 $ 5,536.86 $ 66,442.30
5 $ 33.54 $ 5,813.70 $ 69,764.42
6 $ 35.22 $ 6,104.39 $ 73,252.64
7 $ 36.98 $ 6,409.61 $ 76,915.27
6481 PLANNING MANAGER 1 $ 54.76 $ 9,491.04 $ 113,892.43 2 $ 57.49 $ 9,965.59 $ 119,587.06
3 $ 60.37 $ 10,463.87 $ 125,566.42
4 $ 63.39 $ 10,987.06 $ 131,844.74
5 $ 66.56 $ 11,536.41 $ 138,436.98
6 $ 69.88 $ 12,113.24 $ 145,358.83
7 $ 73.38 $ 12,718.90 $ 152,626.77
6234 PUBLIC WORKS MANAGER - ENGINEERING AND 1 $ 53.68 $ 9,304.94 $ 111,659.25 CAPITAL IMPROVEMENT 2 $ 56.37 $ 9,770.19 $ 117,242.22
3 $ 59.18 $ 10,258.69 $ 123,104.33
4 $ 62.14 $ 10,771.63 $ 129,259.55
5 $ 65.25 $ 11,310.21 $ 135,722.53
6 $ 68.51 $ 11,875.72 $ 142,508.66
7 $ 71.94 $ 12,469.51 $ 149,634.09
6235 PUBLIC WORKS MANAGER - ENVIRONMENTAL AND 1 $ 53.68 $ 9,304.94 $ 111,659.25 UTILITY SERVICES 2 $ 56.37 $ 9,770.19 $ 117,242.22
3 $ 59.18 $ 10,258.69 $ 123,104.33
4 $ 62.14 $ 10,771.63 $ 129,259.55
5 $ 65.25 $ 11,310.21 $ 135,722.53
6 $ 68.51 $ 11,875.72 $ 142,508.66
7 $ 71.94 $ 12,469.51 $ 149,634.09

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6035 RECORDS TECHNICIAN 1 $ 27.04 $ 4,687.11 $ 56,245.27 2 $ 28.39 $ 4,921.44 $ 59,057.33
3 $ 29.81 $ 5,166.83 $ 62,001.96
4 $ 31.30 $ 5,424.77 $ 65,097.22
5 $ 32.87 $ 5,696.86 $ 68,362.37
6 $ 34.51 $ 5,981.71 $ 71,780.48
7 $ 36.24 $ 6,280.79 $ 75,369.51
6231 RECREATION & LIBRARY SERVICES MANAGER 1 $ 52.11 $ 9,033.18 $ 108,398.15 2 $ 54.72 $ 9,484.84 $ 113,818.05
3 $ 57.46 $ 9,959.08 $ 119,508.96
4 $ 60.33 $ 10,457.03 $ 125,484.40
5 $ 63.35 $ 10,979.89 $ 131,758.63
6 $ 66.51 $ 11,528.88 $ 138,346.57
7 $ 69.84 $ 12,105.32 $ 145,263.89
6310 SAFETY COORDINATOR 1 $ 42.67 $ 7,395.80 $ 88,749.57 2 $ 44.80 $ 7,765.12 $ 93,181.39
3 $ 47.04 $ 8,153.29 $ 97,839.52
4 $ 49.40 $ 8,561.90 $ 102,742.81
5 $ 51.86 $ 8,989.37 $ 107,872.41
6 $ 54.45 $ 9,438.84 $ 113,266.04
7 $ 57.18 $ 9,910.78 $ 118,929.34
6280 SENIOR ACCOUNTANT 1 $ 37.14 $ 6,436.77 $ 77,241.25 2 $ 38.99 $ 6,758.60 $ 81,103.25
3 $ 40.94 $ 7,096.54 $ 85,158.51
4 $ 42.99 $ 7,451.36 $ 89,416.35
5 $ 45.14 $ 7,823.94 $ 93,887.22
6 $ 47.39 $ 8,215.13 $ 98,581.58
7 $ 49.76 $ 8,625.89 $ 103,510.66
6090 SENIOR ADMINISTRATIVE TECHNICIAN 1 $ 29.16 $ 5,054.55 $ 60,654.56 2 $ 30.62 $ 5,307.89 $ 63,694.66
3 $ 32.15 $ 5,573.51 $ 66,882.15
4 $ 33.76 $ 5,851.42 $ 70,217.03
5 $ 35.45 $ 6,144.68 $ 73,736.19
6 $ 37.22 $ 6,451.92 $ 77,423.01
7 $ 39.08 $ 6,774.51 $ 81,294.16
6255 SENIOR HOUSING/CDBG ECONOMIC 1 $ 53.16 $ 9,213.92 $ 110,566.98 DEVELOPMENT MANAGER 2 $ 55.81 $ 9,673.79 $ 116,085.43
3 $ 58.60 $ 10,157.63 $ 121,891.52
4 $ 61.53 $ 10,665.43 $ 127,985.19
5 $ 64.61 $ 11,198.70 $ 134,384.45
6 $ 67.84 $ 11,758.64 $ 141,103.66
7 $ 71.23 $ 12,346.57 $ 148,158.85

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6325 SENIOR HUMAN RESOURCES ANALYST 1 $ 42.67 $ 7,395.80 $ 88,749.57 2 $ 44.80 $ 7,765.12 $ 93,181.39
3 $ 47.04 $ 8,153.29 $ 97,839.52
4 $ 49.40 $ 8,561.90 $ 102,742.81
5 $ 51.86 $ 8,989.37 $ 107,872.41
6 $ 54.45 $ 9,438.84 $ 113,266.04
7 $ 57.18 $ 9,910.78 $ 118,929.34
6300 SENIOR MANAGEMENT ANALYST 1 $ 42.67 $ 7,395.80 $ 88,749.57 6301 2 $ 44.80 $ 7,765.12 $ 93,181.39
3 $ 47.04 $ 8,153.29 $ 97,839.52
4 $ 49.40 $ 8,561.90 $ 102,742.81
5 $ 51.86 $ 8,989.37 $ 107,872.41
6 $ 54.45 $ 9,438.84 $ 113,266.04
7 $ 57.18 $ 9,910.78 $ 118,929.34
6057 SENIOR PAYROLL ANALYST 1 $ 42.67 $ 7,395.80 $ 88,749.57 2 $ 44.80 $ 7,765.12 $ 93,181.39
3 $ 47.04 $ 8,153.29 $ 97,839.52
4 $ 49.40 $ 8,561.90 $ 102,742.81
5 $ 51.86 $ 8,989.37 $ 107,872.41
6 $ 54.45 $ 9,438.84 $ 113,266.04
7 $ 57.18 $ 9,910.78 $ 118,929.34
6305 SENIOR PLANNER 1 $ 44.73 $ 7,752.59 $ 93,031.03
2 $ 46.97 $ 8,141.08 $ 97,692.96
3 $ 49.32 $ 8,548.45 $ 102,581.39
4 $ 51.78 $ 8,974.69 $ 107,696.32
5 $ 54.37 $ 9,424.53 $ 113,094.31
6 $ 57.09 $ 9,895.75 $ 118,749.02
7 $ 59.95 $ 10,390.54 $ 124,686.48
6330 STREET MAINTENANCE SUPERVISOR 1 $ 37.75 $ 6,542.86 $ 78,514.31 2 $ 39.63 $ 6,870.00 $ 82,440.02
3 $ 41.62 $ 7,213.50 $ 86,562.03
4 $ 43.70 $ 7,574.18 $ 90,890.11
5 $ 45.88 $ 7,952.89 $ 95,434.63
6 $ 48.18 $ 8,350.53 $ 100,206.37
7 $ 50.58 $ 8,768.06 $ 105,216.68
6354 STREETS AND SEWER SUPERINTENDENT 1 $ 51.17 $ 8,869.19 $ 106,430.32 2 $ 53.73 $ 9,312.65 $ 111,751.84
3 $ 56.41 $ 9,778.29 $ 117,339.43
4 $ 59.23 $ 10,267.20 $ 123,206.40
5 $ 62.20 $ 10,780.56 $ 129,366.73
6 $ 65.31 $ 11,319.59 $ 135,835.06
7 $ 68.57 $ 11,885.57 $ 142,626.81

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 27, 2026

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6351 WATER DISTRIBUTION SUPERVISOR 1 $ 43.64 $ 7,565.05 $ 90,780.63 2 $ 45.83 $ 7,943.30 $ 95,319.66
3 $ 48.12 $ 8,340.47 $ 100,085.64
4 $ 50.52 $ 8,757.49 $ 105,089.93
5 $ 53.05 $ 9,195.37 $ 110,344.42
6 $ 55.70 $ 9,655.14 $ 115,861.65
7 $ 58.49 $ 10,137.89 $ 121,654.73
6352 WATER SYSTEMS SUPERVISOR 1 $ 39.43 $ 6,834.57 $ 82,014.88 2 $ 41.40 $ 7,176.30 $ 86,115.62
3 $ 43.47 $ 7,535.12 $ 90,421.40
4 $ 45.65 $ 7,911.87 $ 94,942.48
5 $ 47.93 $ 8,307.47 $ 99,689.60
6 $ 50.32 $ 8,722.84 $ 104,674.09
7 $ 52.84 $ 9,158.98 $ 109,907.78
6353 WATER UTILITY SUPERINTENDENT 1 $ 54.41 $ 9,431.01 $ 113,172.14 2 $ 57.13 $ 9,902.56 $ 118,830.74
3 $ 59.99 $ 10,397.69 $ 124,772.29
4 $ 62.99 $ 10,917.57 $ 131,010.89
5 $ 66.14 $ 11,463.45 $ 137,561.44
6 $ 69.44 $ 12,036.63 $ 144,439.51
7 $ 72.91 $ 12,638.46 $ 151,661.49

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6410 ACCOUNTANT 1 $ 34.57 $ 5,991.27 $ 71,895.22
2 $ 36.30 $ 6,291.48 $ 75,497.80
3 $ 38.11 $ 6,606.39 $ 79,276.63
4 $ 40.02 $ 6,935.97 $ 83,231.64
5 $ 42.02 $ 7,283.50 $ 87,402.04
6 $ 44.12 $ 7,647.68 $ 91,772.14
7 $ 46.33 $ 8,030.06 $ 96,360.75
6270 ACCOUNTING SUPERVISOR 1 $ 43.82 $ 7,595.40 $ 91,144.83 2 $ 46.01 $ 7,975.17 $ 95,702.06
3 $ 48.31 $ 8,373.93 $ 100,487.17
4 $ 50.73 $ 8,792.63 $ 105,511.53
5 $ 53.26 $ 9,232.26 $ 110,787.12
6 $ 55.93 $ 9,693.87 $ 116,326.48
7 $ 58.72 $ 10,178.57 $ 122,142.79
6020 ADMINISTRATIVE TECHNICIAN 1 $ 27.19 $ 4,712.77 $ 56,553.18 6543 2 $ 28.55 $ 4,948.40 $ 59,380.83
3 $ 29.97 $ 5,195.11 $ 62,341.34
4 $ 31.47 $ 5,454.47 $ 65,453.65
5 $ 33.05 $ 5,728.07 $ 68,736.80
6 $ 34.70 $ 6,014.47 $ 72,173.63
7 $ 36.43 $ 6,315.19 $ 75,782.31
6460 BUILDING OFFICIAL 1 $ 49.57 $ 8,591.88 $ 103,102.59 2 $ 52.05 $ 9,021.95 $ 108,263.45
3 $ 54.65 $ 9,472.65 $ 113,671.85
4 $ 57.38 $ 9,945.57 $ 119,346.89
5 $ 60.25 $ 10,443.88 $ 125,326.61
6 $ 63.27 $ 10,966.08 $ 131,592.94
7 $ 66.43 $ 11,514.38 $ 138,172.58
6470 CITY ENGINEER 1 $ 65.01 $ 11,269.05 $ 135,228.65
2 $ 68.26 $ 11,832.51 $ 141,990.09
3 $ 71.68 $ 12,424.13 $ 149,089.60
4 $ 75.26 $ 13,045.34 $ 156,544.07
5 $ 79.02 $ 13,697.61 $ 164,371.28
6 $ 82.98 $ 14,382.49 $ 172,589.84
7 $ 87.12 $ 15,101.61 $ 181,219.33
6040 DEPUTY CITY CLERK 1 $ 32.45 $ 5,624.24 $ 67,490.89 2 $ 34.07 $ 5,905.14 $ 70,861.63
3 $ 35.77 $ 6,200.31 $ 74,403.74
4 $ 37.56 $ 6,509.77 $ 78,117.28
5 $ 39.43 $ 6,835.10 $ 82,021.22
6 $ 41.40 $ 7,176.86 $ 86,122.28
7 $ 43.48 $ 7,535.70 $ 90,428.40

Exhibit E

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6042 DEPUTY CITY CLERK/RECORDS MANAGER 1 $ 40.94 $ 7,095.92 $ 85,151.00 2 $ 42.98 $ 7,450.71 $ 89,408.55
3 $ 45.13 $ 7,823.25 $ 93,878.97
4 $ 47.39 $ 8,214.41 $ 98,572.92
5 $ 49.76 $ 8,625.13 $ 103,501.57
6 $ 52.25 $ 9,056.39 $ 108,676.65
7 $ 54.86 $ 9,509.21 $ 114,110.48
6465 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 66.64 $ 11,550.78 $ 138,609.36 FINANCE 2 $ 69.97 $ 12,128.32 $ 145,539.83
3 $ 73.47 $ 12,734.74 $ 152,816.83
4 $ 77.14 $ 13,371.47 $ 160,457.66
5 $ 81.00 $ 14,040.05 $ 168,480.54
6 $ 85.05 $ 14,742.05 $ 176,904.57
7 $ 89.30 $ 15,479.15 $ 185,749.80
6464 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES - 1 $ 66.64 $ 11,550.78 $ 138,609.36 HUMAN RESOURCES 2 $ 69.97 $ 12,128.32 $ 145,539.83
3 $ 73.47 $ 12,734.74 $ 152,816.83
4 $ 77.14 $ 13,371.47 $ 160,457.66
5 $ 81.00 $ 14,040.05 $ 168,480.54
6 $ 85.05 $ 14,742.05 $ 176,904.57
7 $ 89.30 $ 15,479.15 $ 185,749.80
6461 DEPUTY DIRECTOR OF COMMUNITY 1 $ 65.01 $ 11,269.05 $ 135,228.65 DEVELOPMENT & BUILDING OFFICIAL 2 $ 68.26 $ 11,832.51 $ 141,990.09 3 $ 71.68 $ 12,424.13 $ 149,089.60
4 $ 75.26 $ 13,045.34 $ 156,544.07
5 $ 79.02 $ 13,697.61 $ 164,371.28
6 $ 82.98 $ 14,382.49 $ 172,589.84
7 $ 87.12 $ 15,101.61 $ 181,219.33
6462 DEPUTY DIRECTOR OF PUBLIC WORKS/ 1 $ 73.33 $ 12,710.37 $ 152,524.46 CITY ENGINEER 2 $ 77.00 $ 13,345.89 $ 160,150.69
3 $ 80.85 $ 14,013.18 $ 168,158.22
4 $ 84.89 $ 14,713.84 $ 176,566.13
5 $ 89.13 $ 15,449.54 $ 185,394.43
6 $ 93.59 $ 16,222.01 $ 194,664.15
7 $ 98.27 $ 17,033.11 $ 204,397.36
6463 DEPUTY DIRECTOR OF PUBLIC WORKS - 1 $ 69.66 $ 12,074.85 $ 144,898.24 OPERATIONS AND TRANSPORTATION 2 $ 73.15 $ 12,678.60 $ 152,143.15 3 $ 76.80 $ 13,312.53 $ 159,750.31
4 $ 80.64 $ 13,978.15 $ 167,737.82
5 $ 84.68 $ 14,677.06 $ 176,124.72
6 $ 88.91 $ 15,410.91 $ 184,930.95
7 $ 93.35 $ 16,181.46 $ 194,177.50

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6450 ECONOMIC DEVELOPMENT MANAGER 1 $ 55.29 $ 9,584.09 $ 115,009.03 2 $ 58.06 $ 10,063.29 $ 120,759.49
3 $ 60.96 $ 10,566.45 $ 126,797.46
4 $ 64.01 $ 11,094.78 $ 133,137.34
5 $ 67.21 $ 11,649.52 $ 139,794.20
6 $ 70.57 $ 12,231.99 $ 146,783.92
7 $ 74.10 $ 12,843.59 $ 154,123.11
6135 ENVIRONMENTAL SERVICES ANALYST 1 $ 39.25 $ 6,803.42 $ 81,641.06 2 $ 41.21 $ 7,143.59 $ 85,723.11
3 $ 43.27 $ 7,500.77 $ 90,009.27
4 $ 45.44 $ 7,875.81 $ 94,509.73
5 $ 47.72 $ 8,272.05 $ 99,264.62
6 $ 50.11 $ 8,685.65 $ 104,227.84
7 $ 52.62 $ 9,119.94 $ 109,439.24
6132 ENVIRONMENTAL SERVICES 1 $ 47.55 $ 8,242.75 $ 98,912.99 AND TRANSPORTATION MANAGER 2 $ 49.93 $ 8,653.78 $ 103,845.31 3 $ 52.43 $ 9,087.02 $ 109,044.25
4 $ 55.04 $ 9,540.90 $ 114,490.74
5 $ 57.80 $ 10,018.57 $ 120,222.89
6 $ 60.69 $ 10,519.50 $ 126,234.03
7 $ 63.72 $ 11,045.48 $ 132,545.74
6493 EQUIPMENT MAINTENANCE SUPERINTENDENT 1 $ 41.68 $ 7,225.22 $ 86,702.58 2 $ 43.77 $ 7,586.48 $ 91,037.70
3 $ 45.96 $ 7,965.80 $ 95,589.59
4 $ 48.25 $ 8,364.09 $ 100,369.07
5 $ 50.67 $ 8,782.29 $ 105,387.52
6 $ 53.20 $ 9,221.41 $ 110,656.90
7 $ 55.86 $ 9,682.48 $ 116,189.74
6140 EQUIPMENT MAINTENANCE 1 $ 36.93 $ 6,401.46 $ 76,817.53 SUPERVISOR 2 $ 38.78 $ 6,722.38 $ 80,668.59
3 $ 40.72 $ 7,058.73 $ 84,704.81
4 $ 42.75 $ 7,410.51 $ 88,926.15
5 $ 44.90 $ 7,782.35 $ 93,388.20
6 $ 47.14 $ 8,171.47 $ 98,057.61
7 $ 49.50 $ 8,580.04 $ 102,960.50
6027 EXECUTIVE ASSISTANT TO THE 1 $ 33.59 $ 5,821.93 $ 69,863.17 CITY MANAGER 2 $ 35.27 $ 6,113.27 $ 73,359.22
3 $ 37.03 $ 6,419.01 $ 77,028.15
4 $ 38.88 $ 6,739.16 $ 80,869.93
5 $ 40.83 $ 7,076.92 $ 84,923.05
6 $ 42.87 $ 7,430.77 $ 89,169.20
7 $ 45.01 $ 7,802.30 $ 93,627.65

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6028 EXECUTIVE ASSISTANT TO THE 1 $ 33.59 $ 5,821.93 $ 69,863.17 POLICE CHIEF 2 $ 35.27 $ 6,113.27 $ 73,359.22
3 $ 37.03 $ 6,419.01 $ 77,028.15
4 $ 38.88 $ 6,739.16 $ 80,869.93
5 $ 40.83 $ 7,076.92 $ 84,923.05
6 $ 42.87 $ 7,430.77 $ 89,169.20
7 $ 45.01 $ 7,802.30 $ 93,627.65
6070 FINANCE MANAGER 1 $ 59.97 $ 10,394.35 $ 124,732.21 2 $ 62.96 $ 10,913.20 $ 130,958.42
3 $ 66.11 $ 11,458.79 $ 137,505.43
4 $ 69.42 $ 12,032.67 $ 144,392.00
5 $ 72.88 $ 12,633.28 $ 151,599.32
6 $ 76.53 $ 13,264.94 $ 159,179.28
7 $ 80.35 $ 13,928.19 $ 167,138.25
6124 GIS ANALYST 1 $ 41.20 $ 7,141.13 $ 85,693.50
2 $ 43.27 $ 7,499.90 $ 89,998.75
3 $ 45.43 $ 7,874.66 $ 94,495.93
4 $ 47.70 $ 8,267.71 $ 99,212.51
5 $ 50.08 $ 8,681.32 $ 104,175.88
6 $ 52.59 $ 9,115.39 $ 109,384.68
7 $ 55.22 $ 9,571.16 $ 114,853.92
6315 HUMAN RESOURCES ANALYST 1 $ 37.81 $ 6,553.65 $ 78,643.84 2 $ 39.70 $ 6,881.92 $ 82,583.00
3 $ 41.68 $ 7,225.18 $ 86,702.17
4 $ 43.77 $ 7,586.77 $ 91,041.28
5 $ 45.96 $ 7,966.69 $ 95,600.33
6 $ 48.26 $ 8,365.03 $ 100,380.35
7 $ 50.67 $ 8,783.28 $ 105,399.37
6320 HUMAN RESOURCES MANAGER 1 $ 64.03 $ 11,098.05 $ 133,176.58 2 $ 67.22 $ 11,652.03 $ 139,824.31
3 $ 70.58 $ 12,234.55 $ 146,814.54
4 $ 74.12 $ 12,847.28 $ 154,167.34
5 $ 77.82 $ 13,488.55 $ 161,862.59
6 $ 81.71 $ 14,162.98 $ 169,955.72
7 $ 85.79 $ 14,871.13 $ 178,453.51
6185 INFORMATION TECHNOLOGY 1 $ 65.01 $ 11,269.05 $ 135,228.65 SERVICES MANAGER 2 $ 68.26 $ 11,832.51 $ 141,990.09
3 $ 71.68 $ 12,424.13 $ 149,089.60
4 $ 75.26 $ 13,045.34 $ 156,544.07
5 $ 79.02 $ 13,697.61 $ 164,371.28
6 $ 82.98 $ 14,382.49 $ 172,589.84
7 $ 87.12 $ 15,101.61 $ 181,219.33

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6148 LIBRARIAN I 1 $ 34.88 $ 6,045.11 $ 72,541.29
2 $ 36.62 $ 6,347.36 $ 76,168.36
3 $ 38.45 $ 6,664.73 $ 79,976.78
4 $ 40.37 $ 6,997.97 $ 83,975.62
5 $ 42.39 $ 7,347.87 $ 88,174.40
6 $ 44.51 $ 7,715.26 $ 92,583.12
7 $ 46.74 $ 8,101.02 $ 97,212.27
6149 LIBRARIAN II 1 $ 37.58 $ 6,514.47 $ 78,173.63
2 $ 39.46 $ 6,840.19 $ 82,082.31
3 $ 41.44 $ 7,182.20 $ 86,186.42
4 $ 43.51 $ 7,541.31 $ 90,495.75
5 $ 45.68 $ 7,918.38 $ 95,020.53
6 $ 47.97 $ 8,314.30 $ 99,771.56
7 $ 50.37 $ 8,730.01 $ 104,760.13
6147 LIBRARY MANAGER 1 $ 53.68 $ 9,304.17 $ 111,650.09
2 $ 56.36 $ 9,769.38 $ 117,232.59
3 $ 59.18 $ 10,257.85 $ 123,094.23
4 $ 62.14 $ 10,770.74 $ 129,248.93
5 $ 65.25 $ 11,309.28 $ 135,711.39
6 $ 68.51 $ 11,874.75 $ 142,496.97
7 $ 71.93 $ 12,468.48 $ 149,621.81
6146 LIBRARY SERVICES SUPERVISOR 1 $ 41.68 $ 7,225.22 $ 86,702.58 2 $ 43.76 $ 7,584.84 $ 91,018.09
3 $ 45.95 $ 7,964.45 $ 95,573.35
4 $ 48.24 $ 8,362.21 $ 100,346.55
5 $ 50.66 $ 8,781.78 $ 105,381.33
6 $ 53.20 $ 9,220.87 $ 110,650.40
7 $ 55.86 $ 9,681.91 $ 116,182.93
6141 LITERACY PROGRAM COORDINATOR 1 $ 36.91 $ 6,397.10 $ 76,765.16 6142 2 $ 38.75 $ 6,716.08 $ 80,592.95
3 $ 40.69 $ 7,052.52 $ 84,630.22
4 $ 42.72 $ 7,404.83 $ 88,857.92
5 $ 44.86 $ 7,776.18 $ 93,314.13
6 $ 47.11 $ 8,164.99 $ 97,979.84
7 $ 49.46 $ 8,573.24 $ 102,878.83
6150 MANAGEMENT ANALYST 1 $ 37.81 $ 6,553.65 $ 78,643.84 6550 2 $ 39.70 $ 6,881.92 $ 82,583.00
3 $ 41.68 $ 7,225.18 $ 86,702.17
4 $ 43.77 $ 7,586.77 $ 91,041.28
5 $ 45.96 $ 7,966.69 $ 95,600.33
6 $ 48.26 $ 8,365.03 $ 100,380.35
7 $ 50.67 $ 8,783.28 $ 105,399.37

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6160 MANAGEMENT ANALYST TRAINEE 1 $ 29.90 $ 5,182.58 $ 62,190.92 6161 2 $ 31.39 $ 5,441.78 $ 65,301.40
3 $ 32.96 $ 5,713.33 $ 68,559.98
4 $ 34.61 $ 5,998.77 $ 71,985.19
5 $ 36.34 $ 6,298.09 $ 75,577.03
6 $ 38.15 $ 6,612.99 $ 79,355.89
7 $ 40.06 $ 6,943.64 $ 83,323.68
6110 NEIGHBORHOOD PRESERVATION SUPERVISOR 1 $ 43.75 $ 7,583.31 $ 90,999.72 2 $ 45.94 $ 7,962.48 $ 95,549.71
3 $ 48.23 $ 8,360.60 $ 100,327.20
4 $ 50.65 $ 8,778.63 $ 105,343.56
5 $ 53.18 $ 9,217.56 $ 110,610.73
6 $ 55.84 $ 9,678.44 $ 116,141.27
7 $ 58.63 $ 10,162.36 $ 121,948.33
6356 PARKS AND BUILDING SUPERINTENDENT 1 $ 42.52 $ 7,369.72 $ 88,436.63 2 $ 44.64 $ 7,738.20 $ 92,858.46
3 $ 46.88 $ 8,125.11 $ 97,501.38
4 $ 49.22 $ 8,531.37 $ 102,376.45
5 $ 51.68 $ 8,957.94 $ 107,495.27
6 $ 54.26 $ 9,405.84 $ 112,870.04
7 $ 56.98 $ 9,876.13 $ 118,513.54
6230 PARKS AND RECREATION MANAGER 1 $ 53.68 $ 9,304.17 $ 111,650.09 2 $ 56.36 $ 9,769.38 $ 117,232.59
3 $ 59.18 $ 10,257.85 $ 123,094.23
4 $ 62.14 $ 10,770.74 $ 129,248.93
5 $ 65.25 $ 11,309.28 $ 135,711.39
6 $ 68.51 $ 11,874.75 $ 142,496.97
7 $ 71.93 $ 12,468.48 $ 149,621.81
6105 PARKS AND RECREATION SUPERVISOR 1 $ 41.68 $ 7,225.22 $ 86,702.58 2 $ 43.76 $ 7,584.84 $ 91,018.09
3 $ 45.95 $ 7,964.45 $ 95,573.35
4 $ 48.24 $ 8,362.21 $ 100,346.55
5 $ 50.66 $ 8,781.78 $ 105,381.33
6 $ 53.20 $ 9,220.87 $ 110,650.40
7 $ 55.86 $ 9,681.91 $ 116,182.93
6190 PARKS MAINTENANCE SUPERVISOR 1 $ 41.68 $ 7,225.22 $ 86,702.58 2 $ 43.76 $ 7,584.84 $ 91,018.09
3 $ 45.95 $ 7,964.45 $ 95,573.35
4 $ 48.24 $ 8,362.21 $ 100,346.55
5 $ 50.66 $ 8,781.78 $ 105,381.33
6 $ 53.20 $ 9,220.87 $ 110,650.40
7 $ 55.86 $ 9,681.91 $ 116,182.93

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6055 PAYROLL TECHNICIAN 1 $ 30.77 $ 5,333.16 $ 63,997.95 2 $ 32.31 $ 5,599.82 $ 67,197.81
3 $ 33.92 $ 5,879.80 $ 70,557.64
4 $ 35.62 $ 6,173.80 $ 74,085.65
5 $ 37.40 $ 6,482.49 $ 77,789.82
6 $ 39.27 $ 6,806.61 $ 81,679.31
7 $ 41.23 $ 7,146.94 $ 85,763.28
6056 PAYROLL ANALYST 1 $ 37.81 $ 6,553.65 $ 78,643.84
2 $ 39.70 $ 6,881.92 $ 82,583.00
3 $ 41.68 $ 7,225.18 $ 86,702.17
4 $ 43.77 $ 7,586.77 $ 91,041.28
5 $ 45.96 $ 7,966.69 $ 95,600.33
6 $ 48.26 $ 8,365.03 $ 100,380.35
7 $ 50.67 $ 8,783.28 $ 105,399.37
6120 PERMIT TECHNICIAN 1 $ 28.42 $ 4,926.43 $ 59,117.22 2 $ 29.84 $ 5,172.76 $ 62,073.08
3 $ 31.33 $ 5,431.40 $ 65,176.74
4 $ 32.90 $ 5,702.96 $ 68,435.57
5 $ 34.55 $ 5,988.11 $ 71,857.36
6 $ 36.27 $ 6,287.52 $ 75,450.22
7 $ 38.09 $ 6,601.89 $ 79,222.73
6481 PLANNING MANAGER 1 $ 56.40 $ 9,775.77 $ 117,309.21 2 $ 59.22 $ 10,264.56 $ 123,174.68
3 $ 62.18 $ 10,777.78 $ 129,333.41
4 $ 65.29 $ 11,316.67 $ 135,800.08
5 $ 68.55 $ 11,882.51 $ 142,590.09
6 $ 71.98 $ 12,476.63 $ 149,719.60
7 $ 75.58 $ 13,100.46 $ 157,205.58
6234 PUBLIC WORKS MANAGER - ENGINEERING AND 1 $ 55.29 $ 9,584.09 $ 115,009.03 CAPITAL IMPROVEMENT 2 $ 58.06 $ 10,063.29 $ 120,759.49
3 $ 60.96 $ 10,566.45 $ 126,797.46
4 $ 64.01 $ 11,094.78 $ 133,137.34
5 $ 67.21 $ 11,649.52 $ 139,794.20
6 $ 70.57 $ 12,231.99 $ 146,783.92
7 $ 74.10 $ 12,843.59 $ 154,123.11
6235 PUBLIC WORKS MANAGER - ENVIRONMENTAL AND 1 $ 55.29 $ 9,584.09 $ 115,009.03 UTILITY SERVICES 2 $ 58.06 $ 10,063.29 $ 120,759.49
3 $ 60.96 $ 10,566.45 $ 126,797.46
4 $ 64.01 $ 11,094.78 $ 133,137.34
5 $ 67.21 $ 11,649.52 $ 139,794.20
6 $ 70.57 $ 12,231.99 $ 146,783.92
7 $ 74.10 $ 12,843.59 $ 154,123.11

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6035 RECORDS TECHNICIAN 1 $ 27.85 $ 4,827.72 $ 57,932.63 2 $ 29.24 $ 5,069.09 $ 60,829.05
3 $ 30.70 $ 5,321.84 $ 63,862.02
4 $ 32.24 $ 5,587.51 $ 67,050.14
5 $ 33.85 $ 5,867.77 $ 70,413.24
6 $ 35.55 $ 6,161.16 $ 73,933.90
7 $ 37.32 $ 6,469.22 $ 77,630.60
6231 RECREATION & LIBRARY SERVICES MANAGER 1 $ 53.68 $ 9,304.17 $ 111,650.09 2 $ 56.36 $ 9,769.38 $ 117,232.59
3 $ 59.18 $ 10,257.85 $ 123,094.23
4 $ 62.14 $ 10,770.74 $ 129,248.93
5 $ 65.25 $ 11,309.28 $ 135,711.39
6 $ 68.51 $ 11,874.75 $ 142,496.97
7 $ 71.93 $ 12,468.48 $ 149,621.81
6310 SAFETY COORDINATOR 1 $ 43.95 $ 7,617.67 $ 91,412.06 2 $ 46.14 $ 7,998.07 $ 95,976.83
3 $ 48.45 $ 8,397.89 $ 100,774.70
4 $ 50.88 $ 8,818.76 $ 105,825.09
5 $ 53.42 $ 9,259.05 $ 111,108.58
6 $ 56.09 $ 9,722.00 $ 116,664.02
7 $ 58.89 $ 10,208.10 $ 122,497.22
6280 SENIOR ACCOUNTANT 1 $ 38.25 $ 6,629.87 $ 79,558.49 2 $ 40.16 $ 6,961.36 $ 83,536.35
3 $ 42.17 $ 7,309.44 $ 87,713.26
4 $ 44.28 $ 7,674.90 $ 92,098.84
5 $ 46.49 $ 8,058.65 $ 96,703.84
6 $ 48.82 $ 8,461.59 $ 101,539.03
7 $ 51.26 $ 8,884.66 $ 106,615.98
6090 SENIOR ADMINISTRATIVE TECHNICIAN 1 $ 30.04 $ 5,206.18 $ 62,474.19 2 $ 31.54 $ 5,467.13 $ 65,605.50
3 $ 33.12 $ 5,740.72 $ 68,888.62
4 $ 34.77 $ 6,026.96 $ 72,323.54
5 $ 36.51 $ 6,329.02 $ 75,948.28
6 $ 38.34 $ 6,645.48 $ 79,745.70
7 $ 40.26 $ 6,977.75 $ 83,732.98
6255 SENIOR HOUSING/CDBG ECONOMIC 1 $ 54.75 $ 9,490.33 $ 113,883.99 DEVELOPMENT MANAGER 2 $ 57.48 $ 9,964.00 $ 119,567.99
3 $ 60.36 $ 10,462.36 $ 125,548.27
4 $ 63.38 $ 10,985.40 $ 131,824.75
5 $ 66.55 $ 11,534.67 $ 138,415.99
6 $ 69.87 $ 12,111.40 $ 145,336.77
7 $ 73.37 $ 12,716.97 $ 152,603.62

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6325 SENIOR HUMAN RESOURCES ANALYST 1 $ 43.95 $ 7,617.67 $ 91,412.06 2 $ 46.14 $ 7,998.07 $ 95,976.83
3 $ 48.45 $ 8,397.89 $ 100,774.70
4 $ 50.88 $ 8,818.76 $ 105,825.09
5 $ 53.42 $ 9,259.05 $ 111,108.58
6 $ 56.09 $ 9,722.00 $ 116,664.02
7 $ 58.89 $ 10,208.10 $ 122,497.22
6300 SENIOR MANAGEMENT ANALYST 1 $ 43.95 $ 7,617.67 $ 91,412.06 6301 2 $ 46.14 $ 7,998.07 $ 95,976.83
3 $ 48.45 $ 8,397.89 $ 100,774.70
4 $ 50.88 $ 8,818.76 $ 105,825.09
5 $ 53.42 $ 9,259.05 $ 111,108.58
6 $ 56.09 $ 9,722.00 $ 116,664.02
7 $ 58.89 $ 10,208.10 $ 122,497.22
6057 SENIOR PAYROLL ANALYST 1 $ 43.95 $ 7,617.67 $ 91,412.06 2 $ 46.14 $ 7,998.07 $ 95,976.83
3 $ 48.45 $ 8,397.89 $ 100,774.70
4 $ 50.88 $ 8,818.76 $ 105,825.09
5 $ 53.42 $ 9,259.05 $ 111,108.58
6 $ 56.09 $ 9,722.00 $ 116,664.02
7 $ 58.89 $ 10,208.10 $ 122,497.22
6305 SENIOR PLANNER 1 $ 46.07 $ 7,985.16 $ 95,821.96
2 $ 48.38 $ 8,385.31 $ 100,623.75
3 $ 50.80 $ 8,804.90 $ 105,658.83
4 $ 53.33 $ 9,243.93 $ 110,927.21
5 $ 56.00 $ 9,707.26 $ 116,487.14
6 $ 58.80 $ 10,192.62 $ 122,311.49
7 $ 61.74 $ 10,702.26 $ 128,427.07
6330 STREET MAINTENANCE SUPERVISOR 1 $ 38.88 $ 6,739.15 $ 80,869.74 2 $ 40.82 $ 7,076.10 $ 84,913.22
3 $ 42.86 $ 7,429.91 $ 89,158.89
4 $ 45.01 $ 7,801.40 $ 93,616.82
5 $ 47.26 $ 8,191.47 $ 98,297.67
6 $ 49.62 $ 8,601.05 $ 103,212.56
7 $ 52.10 $ 9,031.10 $ 108,373.18
6354 STREETS AND SEWER SUPERINTENDENT 1 $ 52.70 $ 9,135.27 $ 109,623.23 2 $ 55.34 $ 9,592.03 $ 115,104.39
3 $ 58.11 $ 10,071.63 $ 120,859.61
4 $ 61.01 $ 10,575.22 $ 126,902.59
5 $ 64.06 $ 11,103.98 $ 133,247.73
6 $ 67.26 $ 11,659.18 $ 139,910.11
7 $ 70.63 $ 12,242.13 $ 146,905.62

CITY OF COVINA

MID-MANAGEMENT, SUPERVISORY AND PROFESSIONAL, AND

CONFIDENTIAL AND TECHNICIAL EMPLOYEES
SALARY SCHEDULE EFFECTIVE JUNE 26, 2027

DESCRIPTION STEP HOURLY MONTHLY ANNUAL
6351 WATER DISTRIBUTION SUPERVISOR 1 $ 44.95 $ 7,792.00 $ 93,504.05 2 $ 47.20 $ 8,181.60 $ 98,179.25
3 $ 49.56 $ 8,590.68 $ 103,088.21
4 $ 52.04 $ 9,020.22 $ 108,242.62
5 $ 54.64 $ 9,471.23 $ 113,654.76
6 $ 57.37 $ 9,944.79 $ 119,337.50
7 $ 60.24 $ 10,442.03 $ 125,304.37
6352 WATER SYSTEMS SUPERVISOR 1 $ 40.61 $ 7,039.61 $ 84,475.32 2 $ 42.64 $ 7,391.59 $ 88,699.09
3 $ 44.78 $ 7,761.17 $ 93,134.04
4 $ 47.01 $ 8,149.23 $ 97,790.76
5 $ 49.37 $ 8,556.69 $ 102,680.29
6 $ 51.83 $ 8,984.53 $ 107,814.31
7 $ 54.43 $ 9,433.75 $ 113,205.02
6353 WATER UTILITY SUPERINTENDENT 1 $ 56.04 $ 9,713.94 $ 116,567.31 2 $ 58.84 $ 10,199.64 $ 122,395.66
3 $ 61.79 $ 10,709.62 $ 128,515.46
4 $ 64.88 $ 11,245.10 $ 134,941.22
5 $ 68.12 $ 11,807.36 $ 141,688.29
6 $ 71.53 $ 12,397.72 $ 148,772.69
7 $ 75.10 $ 13,017.61 $ 156,211.33

ATTACHMENT B
RESOLUTION CC 2025-08

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COVINA, CALIFORNIA, AMENDING THE CITY’S CLASSIFICATION PLAN AND

SALARY RANGE, AND AUTHORIZE A SIDE LETTER BETWEEN THE

CITY OF COVINA AND THE POLICE ASSOCIATION OF COVINA
WHEREAS, the City of Covina (“City”) is a municipal corporation duly organized and existing pursuant to the Constitution and laws of the State of California; and WHEREAS, the Police Department and Human Resources desire to amend the City's Classification Plan to establish the classification of Police Corporal; and enter into a Side Letter Agreement between the City of Covina and the Police Association of Covina (PAC) revising Article 3.1 (Exclusive Representation) and Article 11.3 (Special Assignment Pay) of the Memorandum of Understanding (MOU) between the City of Covina and PAC.

The Side Letter Agreement, respective job descriptions, and the PAC Salary Schedules, effective June 28, 2025, June 27, 2026, and June 26, 2027, are attached hereto as Exhibits A, B, C, D, E and F.

WHEREAS, PAC and the City of Covina desire to enter into a Side Letter Agreement, revising Article 10.4 (Advancement Through Salary Range) of the MOU between the City of Covina and PAC; and

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

SECTION 1. The City Council approves and authorizes the Human Resources Manager to establish the amendments as follows:

A. Effective January 21, 2025, the classification of Police Corporal shall be established and the salary range for this classification shall be added to the current salary schedule for full time employees as part of the Sworn Classifications.

B. The monthly salary range for Police Corporal shall be added within the salary schedule for fulltime Supervisory and Professional employees starting at $8,190.86 (Step 1) to $10,715.19 (Step 7).

SECTION 2. The City Council approves and authorizes the City Manager to execute a Side Letter Agreement between the City of Covina and PAC revising Article 3.1 and Article 11.3 of the Memorandum of Understanding and PAC Salary Schedules between the City of Covina and PAC, adopted by the City Council on June 18, 2024 attached hereto as Exhibit A, B, C, D, E, and F.

SECTION 3. The City Council approves and authorizes the City Manager to execute a Side Letter Agreement between the City of Covina and PAC revising Article 10.4 of the Memorandum of Understanding between the City of Covina and PAC, adopted by the City Council on June 18, 2024, to establish the implementation for Y-rating and advancement to Step 6 and 7.

The Side Letter Agreement is attached hereto as Exhibit G.

Resolution CC 2025-08 Page 2 of 2
SECTION 4. 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 21st day of January, 2025.

City of Covina, California
BY:

JOHN C. KING, Mayor
ATTEST:
__________________________________
FABIAN VELEZ, Chief Deputy City Clerk

CERTIFICATION
I, Fabian Velez, Chief Deputy City Clerk of the City of Covina, do hereby certify that Resolution CC 2025-08 was duly adopted by the City Council of the City of Covina at a regular meeting held on the 21st day of January, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

Dated:
____________________________________________
FABIAN VELEZ, Chief Deputy City Clerk

Exhibit A

SIDE LETTER OF AGREEMENT

BETWEEN

THE CITY OF COVINA
AND

THE POLICE ASSOCIATION OF COVINA
This Side Letter of Agreement (“Agreement”) between the City of Covina (“City”) and the Police Association of Covina (“PAC”) (collectively “Parties”) is entered into with respect to the following:

WHEREAS, on June 18, 2024, the City Council approved a Memorandum of Understanding (MOU) between the City of Covina and the Police Association of Covina; and WHEREAS, Article 3.1 (Exclusive Representation) sets forth the full-time sworn and non-sworn job classifications represented by the PAC bargaining unit; and WHEREAS, Article 11.3 (Special Assignment Pay) of the PAC MOU establishes premium pay for specific identified assignments; and
WHEREAS, the Parties met and conferred and agree to revise the language set forth in the Parties’ Agreement; and
THEREFORE, the Parties hereby agree to the following:

Article 3.1(A) of the PAC MOU shall be revised as follows:

3.1 EXCLUSIVE REPRESENTATIVE
The City hereby acknowledges the Police Association of Covina as the exclusive representative for certain fulltime sworn and non-sworn employees in the Covina Police Department holding the classifications listed below, for the purpose of meeting and conferring in good faith regarding wages, hours, and other terms and conditions of employment.

A. Sworn
Police Officer
Police Corporal
Non-Sworn
Community Services Officer
Community Services Specialist
Court Officer

Jailer
Parking Enforcement Officer
Public Safety Dispatcher
Police Officer Recruit
Police Records Clerk
Property and Evidence Clerk
Unless otherwise specified, if an employee changes status (e.g. changes from fulltime to part-time employment), or separates from this bargaining group, the employee will be subject to his/her new bargaining group’s MOU, Compensation Rules, or Personnel Rules.

Article 11.3(A) of the PAC MOU shall be revised as follows:

11.3 SPECIAL ASSIGNMENT PAY
A. Special Assignments
1) The Chief of Police has final discretion to determine who shall receive a special assignment. Employees assigned to the following special assignments listed below shall receive, in addition to their regular compensation, premium pay at the rate indicated. However, in no case may an employee receive more than one (1) special assignment premium. The special assignment premium pay shall end when the applicable assignment ends.

The parties agree that special compensation shall be reported to CalPERS, to the extent legally permissible, pursuant to Title 2 CCR, Section 571(a)(4).

1. Detective - Seven and one-half percent (7.5%)

2. Motorcycle/Traffic Officer - Seven and one-half percent (7.5%)

3. School Resource Officer - Five percent (5%)

4. Field Training Officer - Five percent (5%)

5. Canine Officer - Five percent (5%)

6. Community Impact Team Officer (Police Liaison) – Five Percent (5%)

7. Lead Jailer – Five Percent (5%)

8. Communications Training Officer – Five Percent (5%)

9. Lead Police Records Clerk – Five Percent (5%)
Safety personnel receiving Special Assignment Compensation as a School Resource Officer will work a 3/12 or 4/10 shift when school is not in session (i.e., Christmas or Summer breaks).

2) The special assignment pays, as set forth above in Article 3.1(A)1, are not available to employees in the classification of Police Corporal.

All other terms of the PAC MOU remain in effect for the term of the MOU.

This side letter shall become effective upon City Council approval.

FOR THE CITY OF COVINA
Chris Marcarello Date
City Manager

FOR THE POLICE ASSOCIATION OF COVINA
Oswaldo Preciado Date
President
Kyle Hulsey Date
Vice President

Exhibit B

CITY OF COVINA

POLICE CORPORAL
DEFINITION:

Under general supervision, provides coordination and oversight of the activities and operations of a patrol watch or program unit of the Police Department, including investigations, training, and the execution of departmental policies and procedures; coordinates activities with other divisions, units, watches, City departments, outside agencies, and organizations; provides lead worker support in the absence of a sergeant or lieutenant; performs other related duties as required.

DISTINGUISHING CHARACTERISTICS:

The Police Corporal is an independent lead worker class responsible for administrative, supervisory and technical duties in leading program-level functions within the department. The Police Corporal has the primary responsibility to train and evaluate performance of police officer trainees and provides assistance in improving skills and abilities; keeps superiors informed on events affecting area of responsibility, particularly personnel problems, complaints, and other occurrences having an impact on the department or City.

This is an advanced, lead Police Officer class in the sworn police class series. Incumbents generally function as Field Training Officers and assume the duties of a Police Officer. Employees in this class assist in the command of an assigned patrol watch or program unit, and provide leadership for ongoing law enforcement, crime prevention, and investigative and administrative activities. This classification is distinguished from the classification of Police Officer by the performance of lead worker responsibilities and by the level of technical and professional expertise required.

SUPERVISION RECEIVED/EXERCISED:

Receives direction from a Police Captain, Lieutenant, or Sergeant depending upon assignment. Exercises direct and indirect lead worker responsibilities over sworn and non-sworn personnel.

Police Corporals will be assigned as needed by the Chief of Police.

ESSENTIAL FUNCTIONS: (include but are not limited to the following)  Accepts lead worker responsibility for activities, operations and services of an assigned program area, including patrol shifts, adult and juvenile investigations, and training; works directly with sworn and non-sworn personnel in the interpretation of City and department policies; may assist in the oversight of dispatch and the jail during non-business hours; coordinates activities with other divisions, units, watches, City departments, outside agencies, and organizations.  Assists in the planning, coordination and reviewing the work plan for areas of assigned responsibility; supervises and participates in investigative and field patrol work; receives, prioritizes and coordinates response to complaints, emergency situations and investigations; Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position.