Agenda packet — Duarte City Council, November 22, 2022

AGENDA

REGULAR JOINT MEETING OF THE CITY

COUNCIL OF THE CITY OF DUARTE, THE

DUARTE HOUSING AUTHORITY, AND THE

DUARTE COMMUNITY FACILITIES

FINANCING AUTHORITY
TUESDAY, NOVEMBER 22, 2022
7:00 PM
6:00 PM - CLOSED SESSION

CITY COUNCIL CHAMBERS,
1600 HUNTINGTON DRIVE,
DUARTE, CALIFORNIA 91010

MISSION STATEMENT
With integrity and transparency, the City of Duarte provides exemplary public services in a caring and fiscally responsible manner with a commitment to our community's future

MARGARET FINLAY, MAYOR

VACANT, MAYOR PRO TEM

SAMUEL KANG, COUNCILMEMBER

TONEY LEWIS, COUNCILMEMBER

JODY SCHULZ, COUNCILMEMBER

VINH TRUONG, COUNCILMEMBER

CESAR GARCIA, COUNCILMEMBER
City/Agency/Authority Staff:

Daniel Jordan, City Manager
Kristen Petersen, Assistant City Manager and Director of Administrative Services Craig Hensley, Community Development Director
Manuel Enriquez, Director of Parks and Recreation
Brian Villalobos, Director of Public Safety Services
Thai Viet Phan, City Attorney
Annette Juarez, City Clerk
___
ADA ACCESSIBILITY NOTICE: In compliance with the Americans with Disabilities Act, if you need assistance to participate in this meeting, you should contact the City Manager's office at (626) 357- 7931. Notification no later than 1:00 p.m. on the day preceding the meeting will enable the City to make reasonable arrangements to assist your accessibility to this meeting.

Notice: Any documents distributed by the City/Authorities to a majority of the City Council/Housing Authority/Financing Authority Board less than 72 hours prior to the City Council/Housing Authority/Financing Authority meeting will be made available for public inspection at City Hall, 1600 Huntington Drive, Duarte, CA 91010, during normal business hours, except such documents that relate to closed session items or which are otherwise exempt from disclosure under applicable law.

Notice: Duarte City Council meetings are videotaped for later broadcast on DCTV. Attendance at the meeting constitutes consent by members of the public to the City's and any third party's use in any 1 1. CALL TO ORDER AND ROLL CALL
A. City Manager Written Comments on Agenda Items

2. ADOPTION OF THE AGENDA

3. PUBLIC COMMENT ON CLOSED SESSION ITEMS - Any person wishing to speak on the Closed Session item may do so at this time. The opportunity to speak is on a first come, first served basis. Each person may speak for 3 minutes.

4. CLOSED SESSION:

A. CONFERENCE WITH REAL PROPERTY NEGOTIATOR pursuant to Government Code 54956.8:

Address of Property: 1303-1305 Huntington Dr., Duarte, CA 91010 Negotiators: Craig Hensley, Director of Community Development, Dan Jordan, City Manager Negotiating Parties: Goldman, Bernard B Co. Trust, Goldman Trust; Old Town Inc.; Pic N Save Stores Inc.; GBO California Investments, LLC.

Under Negotiation: Price and terms related to the possible disposition/acquisition of real property interest.

5. CALL TO ORDER AND ROLL CALL

6. PLEDGE TO THE FLAG

7. CITY ATTORNEY CLOSED SESSION REPORT

8. SPECIAL ITEMS
A. Mayor's Youth Council Update
media, without compensation or further notice, of audio, video, and/or pictures of meeting attendees.

Members of the public may listen/view the City Council meeting broadcast on the City’s website following each meeting. To access the meeting, log onto www.accessduarte.com then on the homepage, click on the Agendas/View Meetings icon under the LATEST NEWS/QUICK LINKS banner, then on the Agendas & Minutes page, click on the City Council Meeting link. City Council meetings are also broadcast following each meeting through Spectrum Cable, Channel 3, daily at 12:00 p.m. and 7:00 p.m.

Public comments can be submitted by emailing [email protected], prior to 6:00 p.m. on the day of the meeting and will be distributed to the City Council and made available for public review.

PLEASE NOTE: The subject line of your public comment email must contain the Agenda item number or title. Public comments are a matter of public record, including content that include emails and addresses, so consider content and remove private information as you deem appropriate. ____
6:00 PM CLOSED SESSION - COUNCIL CHAMBERS
7:00 PM OPEN SESSION - REGULAR MEETING - COUNCIL CHAMBERS 2 B. Public Safety Department Update

9. ANNOUNCEMENTS OF UPCOMING COMMUNITY EVENTS

10. ORAL COMMUNICATIONS - ITEMS NOT ON THE AGENDA

11. CONSENT CALENDAR
A. Motion to read all Resolutions and Ordinances presented for consideration by Title only and waive further reading (CC/HA/FA)
B. Approve absence(s) of City Council member(s) from the City Council meeting C. Approval of Minutes - November 08, 2022 (CC/HA/FA)
D. Approval of Warrants - November 22, 2022 (CC/HA/FA)
E. Receive and file the Public Safety Department Status Report for the month of November 2022
F. Receive and file the Monthly Financial Update Report for the month of October 2022 G. Receive and file Duarte Housing Successor Annual report for Fiscal Year 2021-22 Recommendation: Receive and file the Duarte Housing Successor Annual Report regarding the Low- and Moderate-Income Housing Fund pursuant to California Health and Safety Code Section 34176.1 (f).

H. Salary Increase Adjusting the Hourly Rate Schedule for Compliance with New Minimum Wage Requirements
Recommendation: Approve a revised Citywide Salary and Pay Schedule that is attached as Exhibit A and adopt Resolution No. 22-38
I. Approval of Amendment to the All City Management Services Agreement for Crossing Guard Services
Recommendation: Authorize the City Manager to execute the Amendment to the All City Management Services Agreement for Crossing Guard Services J. Approval of the Amended Agreement with Duarte Unified School District for Crossing Guard Services
Recommendation: Authorize the City Manager to execute the Amended Agreement with Duarte Unified School District Amended for Crossing Guard Services K. Approval of City Council Conference Attendance

12. ITEMS REMOVED FROM CONSENT CALENDAR FOR DISCUSSION

13. PUBLIC HEARINGS
3 A. First Reading of Ordinance No. 913
Recommendation: 1) Approve first reading of Ordinance No. 913 regarding City Commissions and Ad Hoc Committees; and 2) Conduct a public hearing to take public testimony

14. BUSINESS ITEMS
A. Foothill Transit Route Survey
Recommendation: Receive and file the report and direct staff to report back on final public input results and alternative supplemental transportation service options B. Audited Financial Statements for Fiscal Year 2021/22 Recommendation: Receive and file the Audited Financial Statements for Fiscal Year 2021/22

15. CONTINUATION OF ORAL COMMUNICATIONS

16. ITEMS FROM CITY COUNCIL/SUCCESSOR AGENCY/HOUSING

AUTHORITY/FINANCING AUTHORITY MEMBERS AND CITY MANAGER/EXECUTIVE

DIRECTOR

17. ADJOURNMENT
4 5

CITY OF DUARTE

MINUTES OF THE REGULAR JOINT MEETING OF THE CITY COUNCIL,

THE DUARTE HOUSING AUTHORITY, AND THE DUARTE COMMUNITY

FACILITIES FINANCING AUTHORITY
TUESDAY, NOVEMBER 8, 2022
6:00 PM – Commission Restructuring Workshop
7:00 PM – Regular Session

COMMISSION RESTRUCTURING WORKSHOP

1. CALL TO ORDER
Mayor Finlay called the meeting to order at 6:11 p.m.

ROLL CALL:

Councilmembers Present: Lewis, Schulz, Truong, Garcia, Finlay Councilmembers Absent: Kang
Staff Present: Daniel Jordan, City Manager
Thai Viet Phan, City Attorney
Kristen Petersen, Assistant City Manager / Director of
Administrative Services
Craig Hensley, Director of Community Development
Manuel Enriquez, Director of Parks and Recreation
Brian Villalobos, Director of Public Safety Services
Victoria Rocha, Assistant to the City Manager
Annette Juarez, City Clerk
Christine Soo, Deputy City Clerk/Administrative Secretary

2. COMMISSION RESTRUCTURING WORKSHOP
City Manager Jordan presented a proposed restructure of the City’s commissions.

Discussion ensued regarding the number of seats, new requirements for commissioners, and the frequency of meetings to be held.

Council directed Staff to reduce the number of commissioners for each commission to five; require that one commissioner for the Public Safety Commission and proposed Planning and Economic Development Commission be appointed by the Duarte Unified School District; reduce the number of meetings to every odd month; and implement an annual review session for Commissions to meet with the Council and discuss their accomplishments.

City Manager Jordan thanked Council for their direction. 6 REGULAR SESSION

3. CALL TO ORDER
Mayor Finlay called the meeting to order at 7:04 p.m.

ROLL CALL:

4. ADOPTION OF THE AGENDA
City Manager Jordan announced that a report on the Melcanyon Road emergency evacuation order and safety updates would be added under Special Items.

Moved by Councilmember Schulz, seconded by Councilmember Truong, to adopt the agenda as amended.

AYES: LEWIS, SCHULZ, TRUONG, GARCIA, FINLAY
NOES: NONE
ABSTAIN: NONE
ABSENT: KANG

5. PLEDGE TO THE FLAG
The flag salute was led by Sergeant Fiedler.

6. SPECIAL ITEMS
A. Public Safety Department Update
Public Safety Director Villalobos gave an update on current rainfall and the evacuation order; reported that Staff will reevaluate the evacuation order based on weather conditions; and shared that most of the residents in the affected area have signed refusal waivers and remained in their homes.
7 He later reported that Valley View Elementary School will reopen tomorrow, and evacuation alerts had been lifted to yellow.

B. Community Development Department Update
Community Development Director Hensley gave an update on the damaged Verizon phone box on Buena Vista Street and the lights at Valenzuela Park.

C. Parks and Recreation Department Update
Parks and Recreation Director Enriquez gave a presentation on the Fish Canyon Trail improvements; reported that Bellfree conducted an initial assessment of the trail and provided estimations for cost, timeframe, and work scale; Staff will work in cooperation with Vulcan and the City of Azusa to have the trailhead bridge restored; he also shared upcoming City festivities and thanked local supermarkets for their donations.

7. ANNOUNCEMENTS OF UPCOMING COMMUNITY EVENTS
Joanna Gee, from Duarte Library, announced upcoming library programs and events.

Victoria Rocha, Assistant to the City Manager, announced upcoming City events.

8. ORAL COMMUNICATIONS – ITEMS NOT ON THE AGENDA
None.

9. CONSENT CALENDAR
A. Motion to read all Resolutions and Ordinances presented for consideration by Title only and waive further reading (CC/HA/FA)
B. Approval of absence(s) of City Councilmember(s) from the City Council meeting.

C. Approval of Minutes – October 25, 2022 Special Joint Meeting and October 25, 2022 Regular Meeting (CC/HA/FA)
D. Approval of Warrants – November 8, 2022 (CC/HA/FA)
E. Receive and file the Parks and Recreation Department Status Report.

F. Receive and file the Community Development Status Report.

G. Approval of a Certificate of Appreciation for Lois Gaston – Duarte Kiwanis.

H. Historic Route 66 public art piece to be located on the northeast corner of Huntington Drive and Mt. Olive Street.
8 Moved by Councilmember Truong, seconded by Councilmember Schulz, and carried by the following vote of the Council to approve Items 9A-9H of the Consent Calendar.

AYES: LEWIS, SCHULZ, TRUONG, GARCIA, FINLAY
NOES: NONE
ABSTAIN: NONE
ABSENT: KANG

10. ITEMS REMOVED FROM CONSENT CALENDAR FOR DISCUSSION
None.

11. PUBLIC HEARINGS
None.

12. BUSINESS ITEMS
None.

13. CONTINUATION OF ORAL COMMUNICATIONS
None.

14. ITEMS FROM CITY COUNCIL/ SUCCESSOR AGENCY/ HOUSING

AUTHORITY/ FINANCING AUTHORITY MEMBERS AND CITY MANAGER/

EXECUTIVE DIRECTOR
Councilmember Lewis commended the Sheriff deputies who saved the lives of two Duarte teenagers and requested to have them recognized.

Councilmember Garcia wished Councilmember Lewis a happy birthday; he thanked the Sheriff's department for helping to celebrate a young resident’s birthday with a drive-by; he thanked the Sheriff deputies for saving the lives of the two teenagers; and he shared that the Duarte High School library will be displaying an art exhibit highlighting the migrant journey.

Councilmember Schulz thanked everyone who put together the Unity March; she thanked the Sergeant for making her daughter’s day at the Unity March; and thanked Staff for all their hard work.

Councilmember Truong thanked Staff for putting together the Halloween events; thanked the City’s law enforcement and first responders for the good work they do; and he encouraged everyone to go out and vote.

Mayor Finlay shared that she loved the Halloween Howl event and wished candidates best of luck. 9 15. ADJOURNMENT
At 7:48 p.m. the City Council adjourned the meeting.
__________________________________
Margaret Finlay, Mayor
_________________________________
Annette Juarez, City Clerk
10 11/17/2022 10:07:29 AM Page 1 of 7
Council Warrant Register by Account
City of Duarte By Fund
Payment Dates 11/10/2022 - 11/23/2022
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Fund: 100 - GENERAL FUND
Vinh Truong SGVEP Housing 2682 125.00
Summt Registration
100-1005-7643 U.S. BANK
Jody Schulz- Kiwanis Installation 218087 30.00
Dinner 11/9/22
100-1005-7644 DUARTE KIWANIS CLUB
DashPass 10/5/2022 - 11/5/2022 2682 9.99
(DoorDash)
100-1005-7980 U.S. BANK
A Juarez Airfare 2022 City Clerks 2682 213.60
Seminar (United)
100-1010-7610 U.S. BANK
Victoria Rocha 2022 MMASC 2682 300.00
Conference Registration
100-1010-7610 U.S. BANK
Albert Nunez 2022 MMASC 2682 475.00
Conference Registration
100-1010-7610 U.S. BANK
Annette Juarez 2022 City Clerks 2682 500.00
New Law Seminar
100-1010-7610 U.S. BANK
Champions of Change Awards 2672 21.69
Luncheon Reimb 11/10/22
100-1010-7610 ALBERT NUNEZ
MMASC Conference 2672 330.54
Reimbursement 11/3/22-
11/4/22
100-1010-7610 ALBERT NUNEZ
100-1010-7612 U.S. BANK Christine Soo IIMC Membership 2682 125.00 A Nunez Membership 10/13/22 - 2682 90.00
10/12/23 (MMASC)
100-1010-7612 U.S. BANK
Pasadena Star News Online 2682 18.00
Subscription
100-1010-7612 U.S. BANK
100-1010-7670 SOUTHERN CALIFORNIA NEWS … Legal Advertising 10/2022 2676 1,120.27 CC Meeting 9/27/22 Food (The 2682 71.99
Habit Burger)
100-1010-7980 U.S. BANK
City Manager Office Polo Shirts 2682 62.84
(J & J Sports)
100-1010-7980 U.S. BANK
K-Rail Community Mtg Snacks 2682 53.06
(Instacart)
100-1010-7980 U.S. BANK
CC Mtg 10/11/22 Dinner 2682 144.05
(Young's Gourmet)
100-1010-7980 U.S. BANK
Sam Kang CC Mtg 10/11/22 2682 24.03
Dinner (Janet's)
100-1010-7980 U.S. BANK
City Table Cloth Dry Cleaning 2682 25.00
(Nature's Cleaners)
100-1010-7980 U.S. BANK
100-1015-7682 BURKE, WILLIAMS & SORENSEN…Labor Legal 10/2022 2656 3,562.50 100-1020-7711 SMART & FINAL Turkey Feast Supplies 2675 151.68 100-1020-7712 U.S. BANK Spotify Subscription 2682 9.99
City Mgr's Office Canva 2682 119.40
Subscription
100-1020-7712 U.S. BANK
Facebook Ads 9/22/2022 - 2682 29.71
9/26/2022
100-1020-7712 U.S. BANK
Red Ribbon Week Supplies 2681 48.42
(Target)
100-1020-7716 U.S. BANK
Red Ribbon Week Box Lunches 2681 799.00
(Subway)
100-1020-7716 U.S. BANK
100-1020-7716 SMART & FINAL 2022 Veteran's Day Supplies 2675 110.22 100-1020-7716 DAVID WALLACH Holiday Event Santa Services 218106 500.00 100-1020-7716 CURO MANAGED PRINT PRODU…Veteran's Day Sign 218084 27.56 100-1020-7719 CURO MANAGED PRINT PRODU…SC Volunteer Holiday Invitation 218084 30.87 Landscape Maintenance 2655 161.58
11/2022
100-1020-7724 BRIGHTVIEW LANDSCAPE SERVI…
PS Staff Meeting 10/5/22 2681 34.27
(Dickeys BBQ)
100-1205-7610 U.S. BANK
11 Council Warrant Register by Account Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:29 AM Page 2 of 7
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Mtg w/Boys & Girls Club 9/27/22 2681 37.32
(Spices Thai)
100-1205-7610 U.S. BANK
Meeting w/Captain Reyes 2681 49.50
10/18/22 (Mikomi Sushi)
100-1205-7610 U.S. BANK
D Vaillancourt Uniforms Shirts 2681 58.39
(Condor Elite)
100-1205-7636 U.S. BANK
City Vehicle Equipment 2681 82.64
(Autozone)
100-1205-7650 U.S. BANK
100-1205-7650 CITY OF MONROVIA Fuel-Public Safety 8/2022 218096 1,899.73 100-1205-7650 AUTOZONE Vehicle 27 Wiper Blades 218076 38.70 100-1205-7650 ADVANTAGE FORD LINCOLN Vehicle 25 Service/Repair 218073 364.19 100-1205-7650 HUNTINGTON & DUARTE INC Vehicle 27 Fuel 10/27/2022 218098 91.70 100-1205-7761 SUPERIOR CT OF CAL CO OF LOS…Citation Revenue Tax 10/2022 218105 6,997.25 Cal Poly Trip/Royal Oaks 2680 78.81
Outreach Expense Reimb
100-1205-7779 AIDA TORRES
DART Study Session 10/4/22 2681 32.35
(McDonalds)
100-1205-7779 U.S. BANK
DART Cal Poly 9/27/22 Parking 2681 4.35
(CSU Pomona)
100-1205-7779 U.S. BANK
DART Trip 10/4/22 (Universal 2681 1,701.00
Studios)
100-1205-7779 U.S. BANK
DART Cal Poly Trip 9/27/22 2681 166.97
Dinner (In-N-Out)
100-1205-7779 U.S. BANK
DART WaterYouth Office 2681 30.55
Supplies (Target)
100-1205-7779 U.S. BANK
Youth Trip Lunch 10/14/22 (In- 2681 67.23
N-Out Burger)
100-1205-7779 U.S. BANK
AC Officers Carrier Vest (Condor 2681 138.83
Elite)
100-1205-7780 U.S. BANK
100-1205-7781 CITY OF MONROVIA Fuel-Sheriff's Dept 8/2022 218096 6,684.64 Red Ribbon Week Supplies (JKM 2681 144.75
Ribbon & Trim)
100-1205-7980 U.S. BANK
E Lepone Chemical Capture 2681 495.00
Training (Cypherworx)
100-1205-7980 U.S. BANK
1214 Hunt Fire Staff/Volunteer 2681 250.00
Food (Max's)
100-1205-7980 U.S. BANK
Office Meeting 10/5/22 (Porto's 2681 29.95
Bakey)
100-1205-7980 U.S. BANK
1214 Hunt Fire Staff/Volunteer 2681 11.54
Ice (7-Eleven)
100-1205-7980 U.S. BANK
Cal Poly Tour Guide Gift Card 2681 25.00
(Stabucks)
100-1205-7980 U.S. BANK
100-1205-7980 KUSTOM SIGNALS INC Replace ProLaser 4 218092 2,576.57 Jason Golding Membership 218075 360.00
1/01/2023 - 12/31/2023
100-1405-7612 AMERICAN PLANNING ASSOCIA…
Building Plans Storage BD23-0586 319.00
11/1/2022 - 12/1/2022
100-1405-7800 LIFE STORAGE #530
Building Plans Storage BD23-0587 299.00
11/1/2022 - 12/1/2022
100-1405-7800 LIFE STORAGE #530
GIS Services 10/1/2022 - 218079 2,422.50
10/31/2022
100-1405-7980 BUCKNAM INFRASTRUCTURE G…
100-1410-7650 CITY OF MONROVIA Fuel-Field Services 8/2022 218096 1,383.97 Emergency Generator Inspection 2678 160.00
10/20/2022
100-1410-7656 SUNWEST ENGINEERING
Emergency Generator Printer 2678 3.80
Paper
100-1410-7656 SUNWEST ENGINEERING
Otis Gordon Sport Park Irrigation 2667 899.67
Repair
100-1415-7889 LANDSCAPE WAREHOUSE III
Landscape Maintenance 2655 2,009.15
11/2022
100-1415-7916 BRIGHTVIEW LANDSCAPE SERVI…
100-1605-7614 CURO MANAGED PRINT PRODU…Note Cards 218084 66.15 100-1605-7636 HENDERSON'S UNIFORMS Parks & Rec Part-Time Staff Hats 2664 351.70 100-1605-7650 CITY OF MONROVIA Fuel-Parks & Recreaton 8/2022 218096 142.36 12 Council Warrant Register by Account Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:29 AM Page 3 of 7
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount 2022 Halloween Howl Costume BD23-0593 366.46
Contest Baskets
100-1605-7730 CAPITAL ONE
100-1605-7730 CAPITAL ONE 2022 Halloween Howl Supplies BD23-0593 137.43 2022 Pet Costume Contest BD23-0593 51.20
Supplies
100-1605-7730 CAPITAL ONE
100-1605-7730 CAPITAL ONE Floating Pumpkin Patch Supplies BD23-0593 60.37 2022 Halloween Howl Candy 2675 167.92
Prizes
100-1605-7730 SMART & FINAL
100-1605-7730 SMART & FINAL Gingerbread Party Supplies 2675 39.98 2022 Halloween Howl 2675 529.06
Candy/Snack Bar Supplies
100-1605-7730 SMART & FINAL
100-1605-7730 CAPITAL ONE 2022 Halloween Howl Candy BD23-0593 394.98 SC Thanksgiving Dinner 218102 400.00
Entertainment
100-1605-7733 LANI RIDLEY
SC 'The French Connection' 218103 150.00
Screening/Presentation
100-1605-7733 THEODORE SIEGEL
Balance-SC Holiday Magic 218078 325.00
Entertainment
100-1605-7733 TISHA BELLANTUONI
100-1605-7733 SMART & FINAL SC Pancake Breakfast Supplies 2675 320.85 100-1605-7733 YWCA SAN GABRIEL VALLEY SC Awards Luncheon Tickets 218107 300.00 100-1605-7735 CAPITAL ONE TC Snack Bar Supplies BD23-0593 15.94 100-1605-7735 CAPITAL ONE TC Family Feud Lunch Supplies BD23-0593 163.70 TC Family Feud/Snack Bar BD23-0593 113.16
Supplies
100-1605-7735 CAPITAL ONE
100-1605-7736 THE TALENTED ARTS SCHOOL O… Instructor Fee-Cooking Session I 2679 864.50 Instructor Fee-Karate 6/28/22 - 2661 210.00
8/4/22
100-1605-7736 MICHELLE M FANARA
Instructor Fee-Little Hopper & 2654 945.00
Kickers (Fall 2022)
100-1605-7736 BREAKTHROUGH SPORTS LLC
TC Boxing Program De la Hoya 218093 400.00
Reception Food
100-1605-7745 LOVE & LABOUR INDUSTRIES LLC
100-1610-7618 SMART & FINAL Senior Ctr Coffee Supplies 2675 121.03 100-1610-7636 HENDERSON'S UNIFORMS Facility Maintenance Hats 2664 175.85 100-1610-7636 CINTAS CORPORATION #693 Facility Maintenance Uniforms 2659 18.49 100-1610-7636 CINTAS CORPORATION #693 Facility Maintenance Uniforms 2659 26.36 100-1610-7650 MONROVIA BODY SHOP Vehicle 20 Repairs 2669 4,325.07 100-1610-7650 CITY OF MONROVIA Fuel-Facility Maintenance 218096 803.83 CH/Yard Alarm/Camera 2673 173.84
Monitoring 12/1/22 -12/30/22
100-1610-7652 POST ALARM SYSTEMS
New Grounded Compressor - 218071 4,150.00
Teen Center Boxing Gym
100-1610-7652 ACCO ENGINEERED SYSTEMS
Weekly Pool Servicing Contract 218080 1,950.00
10/2022
100-1610-7652 CALIBER COMMERCIAL POOL S…
100-1610-7652 CINTAS CORPORATION #693 Logo Mats 2659 42.27 100-1610-7652 CINTAS CORPORATION #693 Logo Mats 2659 8.64 100-1610-7652 AIR-TRO INC Public Safety HVAC Service 218074 88.00 100-1610-7652 INX BUILDING MAINTENANCE City Hall Janitorial Srvcs 11/2022 2665 1,673.09 SC Elevator Maintenance 2660 145.00
10/2022
100-1610-7652 EXECUTIVE ELEVATOR INC
2022 CSMFO Weekend Training 2658 118.25
Expense Reimbursement
100-1805-7610 ANGELA CHIAROMONTE
FY22 Final Audit (Excluding 2670 5,990.00
Single Audit/SCO Rpt)
100-1805-7654 MOSS, LEVY & HARTZHEIM LLP
Property Tax Services 10/2022 - 2663 3,262.28
12/2022
100-1805-7965 HDL COREN & CONE
Drug and/or Alcohol Testing 2668 412.50
7/2022 - 9/2022
100-1810-7673 LIFEWORKS (US) lTD
Drug/Alcohol Testing 218097 105.50
10/19/2022
100-1810-7673 OCCUPATIONAL HEALTH CENTE…
100-1810-7673 OCCUPATIONAL HEALTH CENTE…Drug/Alcohol Testing 10/26/22 218097 105.50 13 Council Warrant Register by Account Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:29 AM Page 4 of 7
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount 100-1810-7980 CALIFORNIA STATE DEPARTME… Fingerprint Apps 10/2022 2657 32.00 Gsuite accessduarte.com BD23-0611 1,239.68
10/1/22 - 10/31/22
100-1815-7632 GOOGLE LLC
Prime BL Software Payment 2 of 218091 13,200.00
3 100-1815-7820 HDL SOFTWARE LLC
100-1825-7613 GRAND PRINTING INC Business Cards 218089 200.21 100-1825-7613 STAPLES ADVANTAGE Copier Paper 2677 215.27 100-1825-7613 STAPLES ADVANTAGE TC Copier Paper 2677 147.15 100-1825-7626 QUADIENT FINANCE USA INC Postage for CH Meter 218100 5,000.00 100-1825-7626 FEDEX Document Delivery 218088 95.18
Copier Lease-CH(2)/PS/SC/TC 218081 1,727.16
11/1/22 - 11/30/22
100-1825-7630 CANON FINANCIAL SERVICES INC
CH Postage Mahcine Lease 218101 707.12
11/23/22 - 2/22/23
100-1825-7630 QUADIENT LEASING USA INC
Copier Maint-CH(2)/PS/SC/TC 218081 480.73
9/1/22 - 9/30/22
100-1825-7631 CANON FINANCIAL SERVICES INC
CMD Printer Maintenance 218082 5.48
9/27/2022 - 10/26/2022
100-1825-7631 CANON SOLUTIONS AMERICA I…
SB1383 Implementation 2674 4,152.50
Consulting 10/2022
100-1825-7687 R3 CONSULTING GROUP
Landscape Maintenance 2655 58.55
11/2022
100-1825-7945 BRIGHTVIEW LANDSCAPE SERVI… 250016-Oper of Acq Prop-1229 … Permit Refund (2022-572) 218099 1.00
Redwood Pizza
100-2012 ORANGE COUNTY SIGNS & LIG…
Permit Refund (2022-572) 218099 0.70
Redwood Pizza
100-2013 ORANGE COUNTY SIGNS & LIG…
100-2120 ANTONIO GUTIERREZ Field Deposit Rent Refund 218090 100.00 CC Rent Deposit Refund 218094 500.00
11/5/2022
100-2120 OSCAR MARIN
100-2122 DIVISION OF THE STATE ARCHIT…Disability Access Fee Q3 2022 218086 127.60 Permit Refund (2022-572) 218099 504.40
Redwood Pizza
100-4201 ORANGE COUNTY SIGNS & LIG…
Restroom Rent Refund 218090 160.00
(Cancelled)
100-4406 ANTONIO GUTIERREZ
100-4407 ANTONIO GUTIERREZ Field Rent Refund (Cancelled) 218090 220.00 Permit Refund (2022-572) 218099 220.00
Redwood Pizza
100-4901 ORANGE COUNTY SIGNS & LIG…
Fund 100 - GENERAL FUND Total: 98,545.30
Fund: 220 - GAS TAX FUN
220-2220-7980 JCL TRAFFIC SERVICES Radar Trailer Rental 2666 750.00 220-2220-7980 MIKE DYELL MACHINE SHOP INC Manhole Cover Resizing 218095 350.19 220-2225-8070 BC TRAFFIC SPECIALIST Las Posadas Improvements 218077 2,106.00 Fund 220 - GAS TAX FUN Total: 3,206.19
Fund: 240 - LIGHTING AND LANDSCAPE DISTRICT FUND
Caltrans Signal Maintenance 218104 722.83
7/2022 - 9/2022
240-2405-7877 STATE OF CALIFORNIA DEPT OF …
Traffic Signal Maintenance 218083 12,838.31
8/2022
240-2405-7890 COUNTY OF LOS ANGELES DEP…
Landscape Maintenance 2655 10,537.29
11/2022
240-2410-7915 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 681.41
11/2022
240-2410-7917 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 6,807.23
11/2022
240-2410-7917 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 484.95
11/2022
240-2420-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 1,826.50
11/2022
240-2421-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 675.21
11/2022
240-2422-7914 BRIGHTVIEW LANDSCAPE SERVI…
240-2423-7887 ACOSTA GROWERS INC Amberwood LLD Tree Planting 218072 110.25 Landscape Maintenance 2655 1,264.50
11/2022
240-2423-7914 BRIGHTVIEW LANDSCAPE SERVI…
14 Council Warrant Register by Account Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:29 AM Page 5 of 7
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Landscape Maintenance 2655 772.75
11/2022
240-2424-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 562.00
11/2022
240-2425-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 252.90
11/2022
240-2426-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 885.61
11/2022
240-2427-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 1,124.00
11/2022
240-2431-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 1,173.18
11/2022
240-2432-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 744.65
11/2022
240-2433-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 498.78
11/2022
240-2434-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 702.50
11/2022
240-2435-7914 BRIGHTVIEW LANDSCAPE SERVI…
Fund 240 - LIGHTING AND LANDSCAPE DISTRICT FUND Total: 42,664.85 Fund: 400 - PARK DEVELOPMENT GRANT FUND
Fish Canyon Trail Grant Project 2671 3,350.71
Admin 10/25/22
400-4005-7965 NATURE FOR ALL 202214-Exp-Fish Cyn Trail Resto… Fund 400 - PARK DEVELOPMENT GRANT FUND Total: 3,350.71
Fund: 440 - PROPOSITION A TRANSIT FUND
440-4405-7650 CITY OF MONROVIA Fuel-Transportation Dept 8/2022 218096 131.31 Fund 440 - PROPOSITION A TRANSIT FUND Total: 131.31
Fund: 470 - MEASURE R LR TRANSIT FUND
470-2127 DASH CONSTRUCTION COMPA… Retention 218085 -1,619.09 Citywide Concrete Repair Project 218085 32,381.75
4/7/22 - 9/16/22
470-4705-8060 DASH CONSTRUCTION COMPA… 202208/4705-8060-Citywide Si… Fund 470 - MEASURE R LR TRANSIT FUND Total: 30,762.66
Fund: 680 - Duarte Housing Authority
FY22 Housing Authority Report 2662 1,520.00
10/2/22-10/29/22
680-6805-7965 HARRIS & ASSOCIATES
Fund 680 - Duarte Housing Authority Total: 1,520.00
Fund: 681 - Former RDA Low-Mod Income Housing Asset Fund FY22 SB341 Report 10/2/22- 2662 4,161.25
10/29/22
681-6815-7965 HARRIS & ASSOCIATES
Fund 681 - Former RDA Low-Mod Income Housing Asset Fund Total: 4,161.25 Grand Total: 184,342.27
15 Council Warrant Register by Account Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:29 AM Page 6 of 7
Report Summary
Fund Summary
Fund Payment Amount
100 - GENERAL FUND 98,545.30
220 - GAS TAX FUN 3,206.19
240 - LIGHTING AND LANDSCAPE DISTRICT FUND 42,664.85
400 - PARK DEVELOPMENT GRANT FUND 3,350.71
440 - PROPOSITION A TRANSIT FUND 131.31
470 - MEASURE R LR TRANSIT FUND 30,762.66
680 - Duarte Housing Authority 1,520.00
681 - Former RDA Low-Mod Income Housing Asset Fund 4,161.25 Grand Total: 184,342.27
Account Summary
Account Number Account Name Payment Amount
100-1005-7643 Travel & Exp - Truong 125.00
100-1005-7644 Travel & Exp - Schulz 30.00
100-1005-7980 Other Expenses 9.99
100-1010-7610 Travel, Mtgs & Conf 1,840.83
100-1010-7612 Publications and Dues 233.00
100-1010-7670 Legal Notices 1,120.27
100-1010-7980 Other Expenses 380.97
100-1015-7682 Labor Counsel Legal 3,562.50
100-1020-7711 Employee Recognition C… 151.68
100-1020-7712 Community Information (… 159.10
100-1020-7716 Special Community Events 1,485.20
100-1020-7719 Volunteer Recognition 30.87
100-1020-7724 Post Office Parking 161.58
100-1205-7610 Travel, Mtgs & Conf 121.09
100-1205-7636 Uniforms 58.39
100-1205-7650 Vehicle Maintenance 2,476.96
100-1205-7761 Parking Ticket Collect 6,997.25
100-1205-7779 Youth Programs 2,081.26
100-1205-7780 Animal Control 138.83
100-1205-7781 Contract Law Enforcement 6,684.64
100-1205-7980 Other Expenses 3,532.81
100-1405-7612 Publications and Dues 360.00
100-1405-7800 Building Department Serv… 618.00
100-1405-7980 Other Expenses 2,422.50
100-1410-7650 Vehicle Maintenance 1,383.97
100-1410-7656 Emergency Generator 163.80
100-1415-7889 Repairs-Sports Park 899.67
100-1415-7916 Landscape-Sport Park 2,009.15
100-1605-7614 Office Supplies 66.15
100-1605-7636 Uniforms 351.70
100-1605-7650 Vehicle Maintenance 142.36
100-1605-7730 Special Events 1,747.40
100-1605-7733 Senior Center 1,495.85
100-1605-7735 Teen Center 292.80
100-1605-7736 Youth & Adult Recreation… 2,019.50
100-1605-7745 Boxing Program 400.00
100-1610-7618 Building Supplies 121.03
100-1610-7636 Uniforms 220.70
100-1610-7650 Vehicle Maintenance 5,128.90
100-1610-7652 Building Maint Services 8,230.84
100-1805-7610 Travel, Mtgs & Conf 118.25
100-1805-7654 Audit Services 5,990.00
100-1805-7965 Professional Services 3,262.28
100-1810-7673 Physical Exams 623.50
100-1810-7980 Other Expenses 32.00
16 Council Warrant Register by Account Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:29 AM Page 7 of 7
Account Summary
Account Number Account Name Payment Amount
100-1815-7632 Software Maintenance 1,239.68
100-1815-7820 Finance System Support 13,200.00
100-1825-7613 Duplications And Photos 562.63
100-1825-7626 Postage 5,095.18
100-1825-7630 Equipment Lease 2,434.28
100-1825-7631 Equipment Maintenance 486.21
100-1825-7687 Waste Mgmt Services 4,152.50
100-1825-7945 Operation Of Acq Prop 58.55
100-2012 Green Building Fees Payab… 1.00
100-2013 Strong Motions Fees Paya… 0.70
100-2120 Refundable Deposits 600.00
100-2122 Disability Access & Educ P… 127.60
100-4201 Building Permits 504.40
100-4406 Restroom & Gazebo Renta… 160.00
100-4407 Sports Field Rentals 220.00
100-4901 Plan Check Fees 220.00
220-2220-7980 Other Expenses 1,100.19
220-2225-8070 Street Improvements (Cap… 2,106.00
240-2405-7877 Electric-Traffic Signal 722.83
240-2405-7890 Repairs-Traffic Signal 12,838.31
240-2410-7915 Landscape-Citywide 10,537.29
240-2410-7917 Landscape-Medians 7,488.64
240-2420-7914 Landscape Maintenance 484.95
240-2421-7914 Landscape Maintenance 1,826.50
240-2422-7914 Landscape Maintenance 675.21
240-2423-7887 Repairs & Replacements 110.25
240-2423-7914 Landscape Maintenance 1,264.50
240-2424-7914 Landscape Maintenance 772.75
240-2425-7914 Landscape Maintenance 562.00
240-2426-7914 Landscape Maintenance 252.90
240-2427-7914 Landscape Maintenance 885.61
240-2431-7914 Landscape Maintenance 1,124.00
240-2432-7914 Landscape Maintenance 1,173.18
240-2433-7914 Landscape Maintenance 744.65
240-2434-7914 Landscape Maintenance 498.78
240-2435-7914 Landscape Maintenance 702.50
400-4005-7965 Professional Services 3,350.71
440-4405-7650 Vehicle Maintenance 131.31
470-2127 Retention Payable -1,619.09
470-4705-8060 Sidewalk/Concrete Repair … 32,381.75
680-6805-7965 Professional Services 1,520.00
681-6815-7965 Professional Services 4,161.25
Grand Total: 184,342.27
Project Account Summary
Project Account Key Payment Amount
**None** 148,551.26
202208/4705-8060-Citywide Sidewalk FY21-22 32,381.75
202214-Exp-Fish Cyn Trail Restoration/Access Plan 3,350.71 250016-Oper of Acq Prop-1229 Pops Road 58.55
Grand Total: 184,342.27
17 11/17/2022 10:07:46 AM Page 1 of 10
Council Warrant Register by Vendor
City of Duarte By Fund
Payment Dates 11/10/2022 - 11/23/2022
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Fund: 100 - GENERAL FUND
Vendor: 5086 - ACCO ENGINEERED SYSTEMS
New Grounded Compressor - 218071 4,150.00
Teen Center Boxing Gym
100-1610-7652 ACCO ENGINEERED SYSTEMS
Vendor 5086 - ACCO ENGINEERED SYSTEMS Total: 4,150.00
Vendor: 0091 - ADVANTAGE FORD LINCOLN
100-1205-7650 ADVANTAGE FORD LINCOLN Vehicle 25 Service/Repair 218073 364.19 Vendor 0091 - ADVANTAGE FORD LINCOLN Total: 364.19
Vendor: 1388 - AIDA TORRES
Cal Poly Trip/Royal Oaks 2680 78.81
Outreach Expense Reimb
100-1205-7779 AIDA TORRES
Vendor 1388 - AIDA TORRES Total: 78.81
Vendor: 2061 - AIR-TRO INC
100-1610-7652 AIR-TRO INC Public Safety HVAC Service 218074 88.00 Vendor 2061 - AIR-TRO INC Total: 88.00
Vendor: 6449 - ALBERT NUNEZ
MMASC Conference 2672 330.54
Reimbursement 11/3/22-
11/4/22
100-1010-7610 ALBERT NUNEZ
Champions of Change Awards 2672 21.69
Luncheon Reimb 11/10/22
100-1010-7610 ALBERT NUNEZ
Vendor 6449 - ALBERT NUNEZ Total: 352.23
Vendor: 3417 - AMERICAN PLANNING ASSOCIATION
Jason Golding Membership 218075 360.00
1/01/2023 - 12/31/2023
100-1405-7612 AMERICAN PLANNING ASSOCIA…
Vendor 3417 - AMERICAN PLANNING ASSOCIATION Total: 360.00 Vendor: 6131 - ANGELA CHIAROMONTE
2022 CSMFO Weekend Training 2658 118.25
Expense Reimbursement
100-1805-7610 ANGELA CHIAROMONTE
Vendor 6131 - ANGELA CHIAROMONTE Total: 118.25
Vendor: T4568 - ANTONIO GUTIERREZ
100-2120 ANTONIO GUTIERREZ Field Deposit Rent Refund 218090 100.00 Restroom Rent Refund 218090 160.00
(Cancelled)
100-4406 ANTONIO GUTIERREZ
100-4407 ANTONIO GUTIERREZ Field Rent Refund (Cancelled) 218090 220.00 Vendor T4568 - ANTONIO GUTIERREZ Total: 480.00
Vendor: 1491 - AUTOZONE
100-1205-7650 AUTOZONE Vehicle 27 Wiper Blades 218076 38.70 Vendor 1491 - AUTOZONE Total: 38.70
Vendor: 6004 - BREAKTHROUGH SPORTS LLC
Instructor Fee-Little Hopper & 2654 945.00
Kickers (Fall 2022)
100-1605-7736 BREAKTHROUGH SPORTS LLC
Vendor 6004 - BREAKTHROUGH SPORTS LLC Total: 945.00
Vendor: 3889 - BRIGHTVIEW LANDSCAPE SERVICES INC
Landscape Maintenance 2655 161.58
11/2022
100-1020-7724 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 2,009.15
11/2022
100-1415-7916 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 58.55
11/2022
100-1825-7945 BRIGHTVIEW LANDSCAPE SERVI… 250016-Oper of Acq Prop-1229 … Vendor 3889 - BRIGHTVIEW LANDSCAPE SERVICES INC Total: 2,229.28 18 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 2 of 10
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Vendor: 5820 - BUCKNAM INFRASTRUCTURE GROUP INC
GIS Services 10/1/2022 - 218079 2,422.50
10/31/2022
100-1405-7980 BUCKNAM INFRASTRUCTURE G…
Vendor 5820 - BUCKNAM INFRASTRUCTURE GROUP INC Total: 2,422.50 Vendor: 4838 - BURKE, WILLIAMS & SORENSEN LLP
100-1015-7682 BURKE, WILLIAMS & SORENSEN…Labor Legal 10/2022 2656 3,562.50 Vendor 4838 - BURKE, WILLIAMS & SORENSEN LLP Total: 3,562.50 Vendor: 5654 - CALIBER COMMERCIAL POOL SERVICE
Weekly Pool Servicing Contract 218080 1,950.00
10/2022
100-1610-7652 CALIBER COMMERCIAL POOL S…
Vendor 5654 - CALIBER COMMERCIAL POOL SERVICE Total: 1,950.00 Vendor: 0065 - CALIFORNIA STATE DEPARTMENT OF JUSTICE
100-1810-7980 CALIFORNIA STATE DEPARTME… Fingerprint Apps 10/2022 2657 32.00 Vendor 0065 - CALIFORNIA STATE DEPARTMENT OF JUSTICE Total: 32.00 Vendor: 5719 - CANON FINANCIAL SERVICES INC
Copier Lease-CH(2)/PS/SC/TC 218081 1,727.16
11/1/22 - 11/30/22
100-1825-7630 CANON FINANCIAL SERVICES INC
Copier Maint-CH(2)/PS/SC/TC 218081 480.73
9/1/22 - 9/30/22
100-1825-7631 CANON FINANCIAL SERVICES INC
Vendor 5719 - CANON FINANCIAL SERVICES INC Total: 2,207.89 Vendor: 5720 - CANON SOLUTIONS AMERICA INC
CMD Printer Maintenance 218082 5.48
9/27/2022 - 10/26/2022
100-1825-7631 CANON SOLUTIONS AMERICA I…
Vendor 5720 - CANON SOLUTIONS AMERICA INC Total: 5.48
Vendor: 6229 - CAPITAL ONE
100-1605-7735 CAPITAL ONE TC Family Feud Lunch Supplies BD23-0593 163.70 100-1605-7735 CAPITAL ONE TC Snack Bar Supplies BD23-0593 15.94 TC Family Feud/Snack Bar BD23-0593 113.16
Supplies
100-1605-7735 CAPITAL ONE
2022 Halloween Howl Costume BD23-0593 366.46
Contest Baskets
100-1605-7730 CAPITAL ONE
100-1605-7730 CAPITAL ONE 2022 Halloween Howl Supplies BD23-0593 137.43 2022 Pet Costume Contest BD23-0593 51.20
Supplies
100-1605-7730 CAPITAL ONE
100-1605-7730 CAPITAL ONE Floating Pumpkin Patch Supplies BD23-0593 60.37 100-1605-7730 CAPITAL ONE 2022 Halloween Howl Candy BD23-0593 394.98 Vendor 6229 - CAPITAL ONE Total: 1,303.24
Vendor: 5140 - CINTAS CORPORATION #693
100-1610-7636 CINTAS CORPORATION #693 Facility Maintenance Uniforms 2659 18.49 100-1610-7652 CINTAS CORPORATION #693 Logo Mats 2659 42.27 100-1610-7636 CINTAS CORPORATION #693 Facility Maintenance Uniforms 2659 26.36 100-1610-7652 CINTAS CORPORATION #693 Logo Mats 2659 8.64 Vendor 5140 - CINTAS CORPORATION #693 Total: 95.76
Vendor: 0903 - CITY OF MONROVIA
100-1610-7650 CITY OF MONROVIA Fuel-Facility Maintenance 218096 803.83 100-1410-7650 CITY OF MONROVIA Fuel-Field Services 8/2022 218096 1,383.97 100-1605-7650 CITY OF MONROVIA Fuel-Parks & Recreaton 8/2022 218096 142.36 100-1205-7650 CITY OF MONROVIA Fuel-Public Safety 8/2022 218096 1,899.73 100-1205-7781 CITY OF MONROVIA Fuel-Sheriff's Dept 8/2022 218096 6,684.64 Vendor 0903 - CITY OF MONROVIA Total: 10,914.53
Vendor: 5494 - CURO MANAGED PRINT PRODUCTION
100-1020-7719 CURO MANAGED PRINT PRODU…SC Volunteer Holiday Invitation 218084 30.87 100-1605-7614 CURO MANAGED PRINT PRODU…Note Cards 218084 66.15 100-1020-7716 CURO MANAGED PRINT PRODU…Veteran's Day Sign 218084 27.56 Vendor 5494 - CURO MANAGED PRINT PRODUCTION Total: 124.58 19 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 3 of 10
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Vendor: 6434 - DAVID WALLACH
100-1020-7716 DAVID WALLACH Holiday Event Santa Services 218106 500.00 Vendor 6434 - DAVID WALLACH Total: 500.00
Vendor: 5248 - DIVISION OF THE STATE ARCHITECT
100-2122 DIVISION OF THE STATE ARCHIT…Disability Access Fee Q3 2022 218086 127.60 Vendor 5248 - DIVISION OF THE STATE ARCHITECT Total: 127.60 Vendor: 0388 - DUARTE KIWANIS CLUB
Jody Schulz- Kiwanis Installation 218087 30.00
Dinner 11/9/22
100-1005-7644 DUARTE KIWANIS CLUB
Vendor 0388 - DUARTE KIWANIS CLUB Total: 30.00
Vendor: 1357 - EXECUTIVE ELEVATOR INC
SC Elevator Maintenance 2660 145.00
10/2022
100-1610-7652 EXECUTIVE ELEVATOR INC
Vendor 1357 - EXECUTIVE ELEVATOR INC Total: 145.00
Vendor: 0087 - FEDEX
100-1825-7626 FEDEX Document Delivery 218088 95.18
Vendor 0087 - FEDEX Total: 95.18
Vendor: 6181 - GOOGLE LLC
Gsuite accessduarte.com BD23-0611 1,239.68
10/1/22 - 10/31/22
100-1815-7632 GOOGLE LLC
Vendor 6181 - GOOGLE LLC Total: 1,239.68
Vendor: 5340 - GRAND PRINTING INC
100-1825-7613 GRAND PRINTING INC Business Cards 218089 200.21 Vendor 5340 - GRAND PRINTING INC Total: 200.21
Vendor: 3570 - HDL COREN & CONE
Property Tax Services 10/2022 - 2663 3,262.28
12/2022
100-1805-7965 HDL COREN & CONE
Vendor 3570 - HDL COREN & CONE Total: 3,262.28
Vendor: 6441 - HDL SOFTWARE LLC
Prime BL Software Payment 2 of 218091 13,200.00
3 100-1815-7820 HDL SOFTWARE LLC
Vendor 6441 - HDL SOFTWARE LLC Total: 13,200.00
Vendor: 5367 - HENDERSON'S UNIFORMS
100-1610-7636 HENDERSON'S UNIFORMS Facility Maintenance Hats 2664 175.85 100-1605-7636 HENDERSON'S UNIFORMS Parks & Rec Part-Time Staff Hats 2664 351.70 Vendor 5367 - HENDERSON'S UNIFORMS Total: 527.55
Vendor: 5408 - HUNTINGTON & DUARTE INC
100-1205-7650 HUNTINGTON & DUARTE INC Vehicle 27 Fuel 10/27/2022 218098 91.70 Vendor 5408 - HUNTINGTON & DUARTE INC Total: 91.70
Vendor: 6309 - INX BUILDING MAINTENANCE
100-1610-7652 INX BUILDING MAINTENANCE City Hall Janitorial Srvcs 11/2022 2665 1,673.09 Vendor 6309 - INX BUILDING MAINTENANCE Total: 1,673.09
Vendor: 5127 - KUSTOM SIGNALS INC
100-1205-7980 KUSTOM SIGNALS INC Replace ProLaser 4 218092 2,576.57 Vendor 5127 - KUSTOM SIGNALS INC Total: 2,576.57
Vendor: 3968 - LANDSCAPE WAREHOUSE III
Otis Gordon Sport Park Irrigation 2667 899.67
Repair
100-1415-7889 LANDSCAPE WAREHOUSE III
Vendor 3968 - LANDSCAPE WAREHOUSE III Total: 899.67
Vendor: 6448 - LANI RIDLEY
SC Thanksgiving Dinner 218102 400.00
Entertainment
100-1605-7733 LANI RIDLEY
Vendor 6448 - LANI RIDLEY Total: 400.00
20 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 4 of 10
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Vendor: 5761 - LIFE STORAGE #530
Building Plans Storage BD23-0586 319.00
11/1/2022 - 12/1/2022
100-1405-7800 LIFE STORAGE #530
Building Plans Storage BD23-0587 299.00
11/1/2022 - 12/1/2022
100-1405-7800 LIFE STORAGE #530
Vendor 5761 - LIFE STORAGE #530 Total: 618.00
Vendor: 6129 - LIFEWORKS (US) lTD
Drug and/or Alcohol Testing 2668 412.50
7/2022 - 9/2022
100-1810-7673 LIFEWORKS (US) lTD
Vendor 6129 - LIFEWORKS (US) lTD Total: 412.50
Vendor: 6336 - LOVE & LABOUR INDUSTRIES LLC
TC Boxing Program De la Hoya 218093 400.00
Reception Food
100-1605-7745 LOVE & LABOUR INDUSTRIES LLC
Vendor 6336 - LOVE & LABOUR INDUSTRIES LLC Total: 400.00 Vendor: 6321 - MICHELLE M FANARA
Instructor Fee-Karate 6/28/22 - 2661 210.00
8/4/22
100-1605-7736 MICHELLE M FANARA
Vendor 6321 - MICHELLE M FANARA Total: 210.00
Vendor: 0435 - MONROVIA BODY SHOP
100-1610-7650 MONROVIA BODY SHOP Vehicle 20 Repairs 2669 4,325.07 Vendor 0435 - MONROVIA BODY SHOP Total: 4,325.07
Vendor: 5794 - MOSS, LEVY & HARTZHEIM LLP
FY22 Final Audit (Excluding 2670 5,990.00
Single Audit/SCO Rpt)
100-1805-7654 MOSS, LEVY & HARTZHEIM LLP
Vendor 5794 - MOSS, LEVY & HARTZHEIM LLP Total: 5,990.00 Vendor: 6317 - OCCUPATIONAL HEALTH CENTERS OF CALIFORNIA, A MEDICAL CORP Drug/Alcohol Testing 218097 105.50
10/19/2022
100-1810-7673 OCCUPATIONAL HEALTH CENTE…
100-1810-7673 OCCUPATIONAL HEALTH CENTE…Drug/Alcohol Testing 10/26/22 218097 105.50 Vendor 6317 - OCCUPATIONAL HEALTH CENTERS OF CALIFORNIA, A MEDICAL CORP Total: 211.00 Vendor: T4566 - ORANGE COUNTY SIGNS & LIGHTING INC
Permit Refund (2022-572) 218099 1.00
Redwood Pizza
100-2012 ORANGE COUNTY SIGNS & LIG…
Permit Refund (2022-572) 218099 0.70
Redwood Pizza
100-2013 ORANGE COUNTY SIGNS & LIG…
Permit Refund (2022-572) 218099 504.40
Redwood Pizza
100-4201 ORANGE COUNTY SIGNS & LIG…
Permit Refund (2022-572) 218099 220.00
Redwood Pizza
100-4901 ORANGE COUNTY SIGNS & LIG…
Vendor T4566 - ORANGE COUNTY SIGNS & LIGHTING INC Total: 726.10 Vendor: T4567 - OSCAR MARIN
CC Rent Deposit Refund 218094 500.00
11/5/2022
100-2120 OSCAR MARIN
Vendor T4567 - OSCAR MARIN Total: 500.00
Vendor: 2466 - POST ALARM SYSTEMS
CH/Yard Alarm/Camera 2673 173.84
Monitoring 12/1/22 -12/30/22
100-1610-7652 POST ALARM SYSTEMS
Vendor 2466 - POST ALARM SYSTEMS Total: 173.84
Vendor: 4616 - QUADIENT FINANCE USA INC
100-1825-7626 QUADIENT FINANCE USA INC Postage for CH Meter 218100 5,000.00 Vendor 4616 - QUADIENT FINANCE USA INC Total: 5,000.00
Vendor: 6176 - QUADIENT LEASING USA INC
CH Postage Mahcine Lease 218101 707.12
11/23/22 - 2/22/23
100-1825-7630 QUADIENT LEASING USA INC
Vendor 6176 - QUADIENT LEASING USA INC Total: 707.12
21 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 5 of 10
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Vendor: 6372 - R3 CONSULTING GROUP
SB1383 Implementation 2674 4,152.50
Consulting 10/2022
100-1825-7687 R3 CONSULTING GROUP
Vendor 6372 - R3 CONSULTING GROUP Total: 4,152.50
Vendor: 0209 - SMART & FINAL
2022 Halloween Howl 2675 529.06
Candy/Snack Bar Supplies
100-1605-7730 SMART & FINAL
2022 Halloween Howl Candy 2675 167.92
Prizes
100-1605-7730 SMART & FINAL
100-1020-7711 SMART & FINAL Turkey Feast Supplies 2675 151.68 100-1605-7733 SMART & FINAL SC Pancake Breakfast Supplies 2675 320.85 100-1610-7618 SMART & FINAL Senior Ctr Coffee Supplies 2675 121.03 100-1020-7716 SMART & FINAL 2022 Veteran's Day Supplies 2675 110.22 100-1605-7730 SMART & FINAL Gingerbread Party Supplies 2675 39.98 Vendor 0209 - SMART & FINAL Total: 1,440.74
Vendor: 0220 - SOUTHERN CALIFORNIA NEWS GROUP
100-1010-7670 SOUTHERN CALIFORNIA NEWS … Legal Advertising 10/2022 2676 1,120.27 Vendor 0220 - SOUTHERN CALIFORNIA NEWS GROUP Total: 1,120.27 Vendor: 2688 - STAPLES ADVANTAGE
100-1825-7613 STAPLES ADVANTAGE Copier Paper 2677 215.27 100-1825-7613 STAPLES ADVANTAGE TC Copier Paper 2677 147.15 Vendor 2688 - STAPLES ADVANTAGE Total: 362.42
Vendor: 1610 - SUNWEST ENGINEERING
Emergency Generator Inspection 2678 160.00
10/20/2022
100-1410-7656 SUNWEST ENGINEERING
Emergency Generator Printer 2678 3.80
Paper
100-1410-7656 SUNWEST ENGINEERING
Vendor 1610 - SUNWEST ENGINEERING Total: 163.80
Vendor: 3661 - SUPERIOR CT OF CAL CO OF LOS ANGELES
100-1205-7761 SUPERIOR CT OF CAL CO OF LOS…Citation Revenue Tax 10/2022 218105 6,997.25 Vendor 3661 - SUPERIOR CT OF CAL CO OF LOS ANGELES Total: 6,997.25 Vendor: 6369 - THE TALENTED ARTS SCHOOL OF PERFORMING ARTS 100-1605-7736 THE TALENTED ARTS SCHOOL O… Instructor Fee-Cooking Session I 2679 864.50 Vendor 6369 - THE TALENTED ARTS SCHOOL OF PERFORMING ARTS Total: 864.50 Vendor: 5544 - THEODORE SIEGEL
SC 'The French Connection' 218103 150.00
Screening/Presentation
100-1605-7733 THEODORE SIEGEL
Vendor 5544 - THEODORE SIEGEL Total: 150.00
Vendor: 6443 - TISHA BELLANTUONI
Balance-SC Holiday Magic 218078 325.00
Entertainment
100-1605-7733 TISHA BELLANTUONI
Vendor 6443 - TISHA BELLANTUONI Total: 325.00
Vendor: 4484 - U.S. BANK
Red Ribbon Week Supplies 2681 48.42
(Target)
100-1020-7716 U.S. BANK
Red Ribbon Week Box Lunches 2681 799.00
(Subway)
100-1020-7716 U.S. BANK
Mtg w/Boys & Girls Club 9/27/22 2681 37.32
(Spices Thai)
100-1205-7610 U.S. BANK
PS Staff Meeting 10/5/22 2681 34.27
(Dickeys BBQ)
100-1205-7610 U.S. BANK
Meeting w/Captain Reyes 2681 49.50
10/18/22 (Mikomi Sushi)
100-1205-7610 U.S. BANK
D Vaillancourt Uniforms Shirts 2681 58.39
(Condor Elite)
100-1205-7636 U.S. BANK
City Vehicle Equipment 2681 82.64
(Autozone)
100-1205-7650 U.S. BANK
22 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 6 of 10
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount DART Cal Poly Trip 9/27/22 2681 166.97
Dinner (In-N-Out)
100-1205-7779 U.S. BANK
DART Trip 10/4/22 (Universal 2681 1,701.00
Studios)
100-1205-7779 U.S. BANK
DART WaterYouth Office 2681 30.55
Supplies (Target)
100-1205-7779 U.S. BANK
DART Study Session 10/4/22 2681 32.35
(McDonalds)
100-1205-7779 U.S. BANK
Youth Trip Lunch 10/14/22 (In- 2681 67.23
N-Out Burger)
100-1205-7779 U.S. BANK
DART Cal Poly 9/27/22 Parking 2681 4.35
(CSU Pomona)
100-1205-7779 U.S. BANK
AC Officers Carrier Vest (Condor 2681 138.83
Elite)
100-1205-7780 U.S. BANK
1214 Hunt Fire Staff/Volunteer 2681 250.00
Food (Max's)
100-1205-7980 U.S. BANK
Office Meeting 10/5/22 (Porto's 2681 29.95
Bakey)
100-1205-7980 U.S. BANK
Cal Poly Tour Guide Gift Card 2681 25.00
(Stabucks)
100-1205-7980 U.S. BANK
1214 Hunt Fire Staff/Volunteer 2681 11.54
Ice (7-Eleven)
100-1205-7980 U.S. BANK
Red Ribbon Week Supplies (JKM 2681 144.75
Ribbon & Trim)
100-1205-7980 U.S. BANK
E Lepone Chemical Capture 2681 495.00
Training (Cypherworx)
100-1205-7980 U.S. BANK
Vinh Truong SGVEP Housing 2682 125.00
Summt Registration
100-1005-7643 U.S. BANK
DashPass 10/5/2022 - 11/5/2022 2682 9.99
(DoorDash)
100-1005-7980 U.S. BANK
Annette Juarez 2022 City Clerks 2682 500.00
New Law Seminar
100-1010-7610 U.S. BANK
Albert Nunez 2022 MMASC 2682 475.00
Conference Registration
100-1010-7610 U.S. BANK
Victoria Rocha 2022 MMASC 2682 300.00
Conference Registration
100-1010-7610 U.S. BANK
A Juarez Airfare 2022 City Clerks 2682 213.60
Seminar (United)
100-1010-7610 U.S. BANK
Pasadena Star News Online 2682 18.00
Subscription
100-1010-7612 U.S. BANK
100-1010-7612 U.S. BANK Christine Soo IIMC Membership 2682 125.00 A Nunez Membership 10/13/22 - 2682 90.00
10/12/23 (MMASC)
100-1010-7612 U.S. BANK
Sam Kang CC Mtg 10/11/22 2682 24.03
Dinner (Janet's)
100-1010-7980 U.S. BANK
K-Rail Community Mtg Snacks 2682 53.06
(Instacart)
100-1010-7980 U.S. BANK
City Manager Office Polo Shirts 2682 62.84
(J & J Sports)
100-1010-7980 U.S. BANK
CC Meeting 9/27/22 Food (The 2682 71.99
Habit Burger)
100-1010-7980 U.S. BANK
City Table Cloth Dry Cleaning 2682 25.00
(Nature's Cleaners)
100-1010-7980 U.S. BANK
CC Mtg 10/11/22 Dinner 2682 144.05
(Young's Gourmet)
100-1010-7980 U.S. BANK
100-1020-7712 U.S. BANK Spotify Subscription 2682 9.99
City Mgr's Office Canva 2682 119.40
Subscription
100-1020-7712 U.S. BANK
Facebook Ads 9/22/2022 - 2682 29.71
9/26/2022
100-1020-7712 U.S. BANK
Vendor 4484 - U.S. BANK Total: 6,603.72
23 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 7 of 10
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Vendor: 4804 - YWCA SAN GABRIEL VALLEY
100-1605-7733 YWCA SAN GABRIEL VALLEY SC Awards Luncheon Tickets 218107 300.00 Vendor 4804 - YWCA SAN GABRIEL VALLEY Total: 300.00
Fund 100 - GENERAL FUND Total: 98,545.30
Fund: 220 - GAS TAX FUN
Vendor: 5190 - BC TRAFFIC SPECIALIST
220-2225-8070 BC TRAFFIC SPECIALIST Las Posadas Improvements 218077 2,106.00 Vendor 5190 - BC TRAFFIC SPECIALIST Total: 2,106.00
Vendor: 3957 - JCL TRAFFIC SERVICES
220-2220-7980 JCL TRAFFIC SERVICES Radar Trailer Rental 2666 750.00 Vendor 3957 - JCL TRAFFIC SERVICES Total: 750.00
Vendor: 6447 - MIKE DYELL MACHINE SHOP INC
220-2220-7980 MIKE DYELL MACHINE SHOP INC Manhole Cover Resizing 218095 350.19 Vendor 6447 - MIKE DYELL MACHINE SHOP INC Total: 350.19 Fund 220 - GAS TAX FUN Total: 3,206.19
Fund: 240 - LIGHTING AND LANDSCAPE DISTRICT FUND
Vendor: 5210 - ACOSTA GROWERS INC
240-2423-7887 ACOSTA GROWERS INC Amberwood LLD Tree Planting 218072 110.25 Vendor 5210 - ACOSTA GROWERS INC Total: 110.25
Vendor: 3889 - BRIGHTVIEW LANDSCAPE SERVICES INC
Landscape Maintenance 2655 10,537.29
11/2022
240-2410-7915 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 6,807.23
11/2022
240-2410-7917 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 681.41
11/2022
240-2410-7917 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 484.95
11/2022
240-2420-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 1,826.50
11/2022
240-2421-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 675.21
11/2022
240-2422-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 1,264.50
11/2022
240-2423-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 772.75
11/2022
240-2424-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 562.00
11/2022
240-2425-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 252.90
11/2022
240-2426-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 885.61
11/2022
240-2427-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 1,124.00
11/2022
240-2431-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 1,173.18
11/2022
240-2432-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 744.65
11/2022
240-2433-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 498.78
11/2022
240-2434-7914 BRIGHTVIEW LANDSCAPE SERVI…
Landscape Maintenance 2655 702.50
11/2022
240-2435-7914 BRIGHTVIEW LANDSCAPE SERVI…
Vendor 3889 - BRIGHTVIEW LANDSCAPE SERVICES INC Total: 28,993.46 Vendor: 2028 - COUNTY OF LOS ANGELES DEPARTMENT OF PUBLIC WORKS Traffic Signal Maintenance 218083 12,838.31
8/2022
240-2405-7890 COUNTY OF LOS ANGELES DEP…
Vendor 2028 - COUNTY OF LOS ANGELES DEPARTMENT OF PUBLIC WORKS Total: 12,838.31 24 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 8 of 10
Account Number Vendor Name Description (Item) Payment Number Project Account Key Amount Vendor: 2809 - STATE OF CALIFORNIA DEPT OF TRANSPORTATION Caltrans Signal Maintenance 218104 722.83
7/2022 - 9/2022
240-2405-7877 STATE OF CALIFORNIA DEPT OF …
Vendor 2809 - STATE OF CALIFORNIA DEPT OF TRANSPORTATION Total: 722.83 Fund 240 - LIGHTING AND LANDSCAPE DISTRICT FUND Total: 42,664.85 Fund: 400 - PARK DEVELOPMENT GRANT FUND
Vendor: 6354 - NATURE FOR ALL
Fish Canyon Trail Grant Project 2671 3,350.71
Admin 10/25/22
400-4005-7965 NATURE FOR ALL 202214-Exp-Fish Cyn Trail Resto… Vendor 6354 - NATURE FOR ALL Total: 3,350.71
Fund 400 - PARK DEVELOPMENT GRANT FUND Total: 3,350.71
Fund: 440 - PROPOSITION A TRANSIT FUND
Vendor: 0903 - CITY OF MONROVIA
440-4405-7650 CITY OF MONROVIA Fuel-Transportation Dept 8/2022 218096 131.31 Vendor 0903 - CITY OF MONROVIA Total: 131.31
Fund 440 - PROPOSITION A TRANSIT FUND Total: 131.31
Fund: 470 - MEASURE R LR TRANSIT FUND
Vendor: 6341 - DASH CONSTRUCTION COMPANY INC
470-2127 DASH CONSTRUCTION COMPA… Retention 218085 -1,619.09 Citywide Concrete Repair Project 218085 32,381.75
4/7/22 - 9/16/22
470-4705-8060 DASH CONSTRUCTION COMPA… 202208/4705-8060-Citywide Si… Vendor 6341 - DASH CONSTRUCTION COMPANY INC Total: 30,762.66 Fund 470 - MEASURE R LR TRANSIT FUND Total: 30,762.66
Fund: 680 - Duarte Housing Authority
Vendor: 6175 - HARRIS & ASSOCIATES
FY22 Housing Authority Report 2662 1,520.00
10/2/22-10/29/22
680-6805-7965 HARRIS & ASSOCIATES
Vendor 6175 - HARRIS & ASSOCIATES Total: 1,520.00
Fund 680 - Duarte Housing Authority Total: 1,520.00
Fund: 681 - Former RDA Low-Mod Income Housing Asset Fund Vendor: 6175 - HARRIS & ASSOCIATES
FY22 SB341 Report 10/2/22- 2662 4,161.25
10/29/22
681-6815-7965 HARRIS & ASSOCIATES
Vendor 6175 - HARRIS & ASSOCIATES Total: 4,161.25
Fund 681 - Former RDA Low-Mod Income Housing Asset Fund Total: 4,161.25 Grand Total: 184,342.27
25 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 9 of 10
Report Summary
Fund Summary
Fund Payment Amount
100 - GENERAL FUND 98,545.30
220 - GAS TAX FUN 3,206.19
240 - LIGHTING AND LANDSCAPE DISTRICT FUND 42,664.85
400 - PARK DEVELOPMENT GRANT FUND 3,350.71
440 - PROPOSITION A TRANSIT FUND 131.31
470 - MEASURE R LR TRANSIT FUND 30,762.66
680 - Duarte Housing Authority 1,520.00
681 - Former RDA Low-Mod Income Housing Asset Fund 4,161.25 Grand Total: 184,342.27
Account Summary
Account Number Account Name Payment Amount
100-1005-7643 Travel & Exp - Truong 125.00
100-1005-7644 Travel & Exp - Schulz 30.00
100-1005-7980 Other Expenses 9.99
100-1010-7610 Travel, Mtgs & Conf 1,840.83
100-1010-7612 Publications and Dues 233.00
100-1010-7670 Legal Notices 1,120.27
100-1010-7980 Other Expenses 380.97
100-1015-7682 Labor Counsel Legal 3,562.50
100-1020-7711 Employee Recognition C… 151.68
100-1020-7712 Community Information (… 159.10
100-1020-7716 Special Community Events 1,485.20
100-1020-7719 Volunteer Recognition 30.87
100-1020-7724 Post Office Parking 161.58
100-1205-7610 Travel, Mtgs & Conf 121.09
100-1205-7636 Uniforms 58.39
100-1205-7650 Vehicle Maintenance 2,476.96
100-1205-7761 Parking Ticket Collect 6,997.25
100-1205-7779 Youth Programs 2,081.26
100-1205-7780 Animal Control 138.83
100-1205-7781 Contract Law Enforcement 6,684.64
100-1205-7980 Other Expenses 3,532.81
100-1405-7612 Publications and Dues 360.00
100-1405-7800 Building Department Serv… 618.00
100-1405-7980 Other Expenses 2,422.50
100-1410-7650 Vehicle Maintenance 1,383.97
100-1410-7656 Emergency Generator 163.80
100-1415-7889 Repairs-Sports Park 899.67
100-1415-7916 Landscape-Sport Park 2,009.15
100-1605-7614 Office Supplies 66.15
100-1605-7636 Uniforms 351.70
100-1605-7650 Vehicle Maintenance 142.36
100-1605-7730 Special Events 1,747.40
100-1605-7733 Senior Center 1,495.85
100-1605-7735 Teen Center 292.80
100-1605-7736 Youth & Adult Recreation… 2,019.50
100-1605-7745 Boxing Program 400.00
100-1610-7618 Building Supplies 121.03
100-1610-7636 Uniforms 220.70
100-1610-7650 Vehicle Maintenance 5,128.90
100-1610-7652 Building Maint Services 8,230.84
100-1805-7610 Travel, Mtgs & Conf 118.25
100-1805-7654 Audit Services 5,990.00
100-1805-7965 Professional Services 3,262.28
100-1810-7673 Physical Exams 623.50
100-1810-7980 Other Expenses 32.00
26 Council Warrant Register by Vendor Payment Dates: 11/10/2022 - 11/23/2022 11/17/2022 10:07:46 AM Page 10 of 10
Account Summary
Account Number Account Name Payment Amount
100-1815-7632 Software Maintenance 1,239.68
100-1815-7820 Finance System Support 13,200.00
100-1825-7613 Duplications And Photos 562.63
100-1825-7626 Postage 5,095.18
100-1825-7630 Equipment Lease 2,434.28
100-1825-7631 Equipment Maintenance 486.21
100-1825-7687 Waste Mgmt Services 4,152.50
100-1825-7945 Operation Of Acq Prop 58.55
100-2012 Green Building Fees Payab… 1.00
100-2013 Strong Motions Fees Paya… 0.70
100-2120 Refundable Deposits 600.00
100-2122 Disability Access & Educ P… 127.60
100-4201 Building Permits 504.40
100-4406 Restroom & Gazebo Renta… 160.00
100-4407 Sports Field Rentals 220.00
100-4901 Plan Check Fees 220.00
220-2220-7980 Other Expenses 1,100.19
220-2225-8070 Street Improvements (Cap… 2,106.00
240-2405-7877 Electric-Traffic Signal 722.83
240-2405-7890 Repairs-Traffic Signal 12,838.31
240-2410-7915 Landscape-Citywide 10,537.29
240-2410-7917 Landscape-Medians 7,488.64
240-2420-7914 Landscape Maintenance 484.95
240-2421-7914 Landscape Maintenance 1,826.50
240-2422-7914 Landscape Maintenance 675.21
240-2423-7887 Repairs & Replacements 110.25
240-2423-7914 Landscape Maintenance 1,264.50
240-2424-7914 Landscape Maintenance 772.75
240-2425-7914 Landscape Maintenance 562.00
240-2426-7914 Landscape Maintenance 252.90
240-2427-7914 Landscape Maintenance 885.61
240-2431-7914 Landscape Maintenance 1,124.00
240-2432-7914 Landscape Maintenance 1,173.18
240-2433-7914 Landscape Maintenance 744.65
240-2434-7914 Landscape Maintenance 498.78
240-2435-7914 Landscape Maintenance 702.50
400-4005-7965 Professional Services 3,350.71
440-4405-7650 Vehicle Maintenance 131.31
470-2127 Retention Payable -1,619.09
470-4705-8060 Sidewalk/Concrete Repair … 32,381.75
680-6805-7965 Professional Services 1,520.00
681-6815-7965 Professional Services 4,161.25
Grand Total: 184,342.27
Project Account Summary
Project Account Key Payment Amount
**None** 148,551.26
202208/4705-8060-Citywide Sidewalk FY21-22 32,381.75
202214-Exp-Fish Cyn Trail Restoration/Access Plan 3,350.71 250016-Oper of Acq Prop-1229 Pops Road 58.55
Grand Total: 184,342.27
27 PUBLIC SAFETY

STATUS REPORT
November 2022

PROJECT/PROGRAM STATUS
L.A. COUNTY SHERIFF’S DEPARTMENT

1. Part 1 Crimes

We are currently up 8.75% in Part 1 Crimes as compared to last year to date. Commercial and residential burglary related crimes continue to account for most of this increase.

2. Special Assignment
Team/ Neighborhood
Watch
The Special Assignment team and Public Safety Staff have held and continue to work on scheduling in person Neighborhood Watch meetings to educate the residents on recent crime trends and to help reduce crime.

The Special Assignment team has also adjusted their hours to impact commercial burglaries and catalytic convertor theft.

Sergeant Fiedler and the Director of Public Safety have started visiting businesses in the City to provide crime safety tips and safety assessments.

MEASURE H and OUTREACH COORDINATION

1. Outreach
Coordinator
Outreach Coordinator Tony Hadloc has been assigned to this position since August, 2018. Tony’s unofficial homeless count for the month is 21.

Code Enforcement Officer Emily Lepone began her assignment on October 3, 2022.

2. L.A. CADA The L.A. CADA high acuity team (homeless for longer than one year) started working every Tuesday in the City of Duarte on August 2, 2022.

The team housed one person and is working with another towards transitional housing.

The L.A. CADA supplemental program (recently homeless or at risk of being homeless) began working in the City on Thursday, September 22, 2022. The team housed one person.

3. 2022 LAHSA
Official Homeless
Count
Duarte – 11 (25 in 2020)
Monrovia – 76 (77 in 2020)
Arcadia – 174 (106 in 2020)
Irwindale – 213 (7 in 2020)
Azusa – 220 (243 in 2020)

EMERGENCY PREPAREDNESS

1. Emergency
Operations Center
On Sunday, June 12, 2022, the EOC was activated for the Fish Fire. No damage to property was noted and the fire was extinguished by L. A.

County Fire and the U.S. Forestry Department.

An emergency was declared by order of a City Council Resolution on June 14, 2022. That declaration of emergency will remain active pending debris flow mitigation efforts.
28 2

PROJECT/PROGRAM STATUS
The Emergency Operations Center has been operating remotely while monitoring COVID – 19 operations. As of now, there is still no end date for COVID – 19 operations or the declared emergency.

Governor Newsome announced that the State of California will end their emergency on February 28, 2023. We will continue to monitor that date and work with Area D, surrounding cities, and staff to determine the City of Duarte’s possible end date.
29 City of
Duarte

MONTHLY FINANCIAL REPORT
Month Ended October 31, 2022
(33.3% of FY 2022-23 Completed)
Contents Page #
Treasury Report
Monthly Activity and Balances
Cash Balance by Fund
Budget-to-Actual Report
General Fund Revenue Dashboard
General Fund Expenditure Dashboard
Revenue, Expenditures, Transfers and Surplus/Deficit by Fund Components of Fund Balance in the General Fund 13
7-11
12 2
3 4-6
30 CITY OF DUARTE
Treasury Report - Monthly Activity & Balances
Month Ended October 31, 2022

MONTHLY ACTIVITY
Bank* LAIF* Total
Beginning Balance (10/01/2022) $8,055,508 $30,508,553 $38,564,061 Cash Inflows
Receipts $1,807,560 $81,072 $1,888,631
Transfers In $0 $0 $0
Total Cash Inflows $1,807,560 $81,072 $1,888,631
Cash Outflows
Disbursements $1,762,533 $0 $1,762,533
Transfers Out $0 $0 $0
Total Cash Outflows $1,762,533 $0 $1,762,533
Net Activity $45,027 $81,072 $126,099
Ending Balance (10/31/2022) $8,100,535 $30,589,624 $38,690,159 *The "Bank" balance refers to the balance in the City's primary checking account. The "LAIF" balance refers to the City's investment balance with the Local Agency Investment Fund, which is part of the State of California's Pooled Money Investment Account and administered by the California State Treasurer. 38,690,159
1,888,631
1,762,533 $0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
Total Cash and Investments Monthly Cash Inflows Monthly Cash Outflows Monthly Financial Report

Page 2 of 13 ends

31 CITY OF DUARTE
Treasury Report - Cash Balance by Fund
Month Ended October 31, 2022
*Source: City of Duarte general ledger. Note that the total cash balance as shown in the City's general ledger is not equal to the combined ending "Bank" and "LAIF" balances shown on the previous page. Because certain transactions are reflected at different times in the general ledger as compared to the City's bank account, the combined "Bank" and "LAIF" balances will rarely equal precisely the City's general ledger cash balance. The City performs a monthly "bank reconciliation" to reconcile these balances. **Funds with zero or negative cash balances are not shown above. Those with negative balances are offset against the General Fund cash balance.

0.1%, $40,661

0.1%, $49,130

0.2%, $67,648

0.3%, $133,159

0.5%, $190,757

0.8%, $306,159

1.4%, $528,609

1.7%, $672,329

2.1%, $803,751

2.4%, $922,920

2.6%, $999,688

2.9%, $1,107,559

5.2%, $1,982,251

5.8%, $2,241,924

8.2%, $3,166,394

65.6%, $25,212,174
$0 $6,000,000 $12,000,000 $18,000,000 $24,000,000 $30,000,000 SLEF (290)
PAEG (270)
Quimby (420)
AQMD (320)
Mea W (490)
Prop C (460)
Inclu Hsng (610)
Com Imprvmt (620)
Mea M (475)
SB1/RMRA (225)
Prop A (440)
Mea R (470)
Housing Auth (680)
Gas Tax (220)
Fmr RDA LMI Hsg (681)
General (100)
Cash Balance by Fund (total is $38.4 million*): % of Total & $ Amount Monthly Financial Report

Page 3 of 13 ends

32 CITY OF DUARTE
General Fund Revenue by Category & Major Sources
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $23,290,961 $28,550,185
% of Bud
Received 124.2% 140.7%
0%
20%
40%
60%
80%
100%
120%
140%
160%
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
Total GF Revenue
Last Year This Year
$ YTD thru
October $13,696,737 $15,350,977
% of Bud
Received 131.7% 114.4%
0%
20%
40%
60%
80%
100%
120%
140%
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
Taxes
Last Year This Year
$ YTD thru
October $2,726,387 $4,326,994
% of Bud
Received 190.5% 291.8%
0%
50%
100%
150%
200%
250%
300%
350%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
Licenses & Permits
Last Year This Year
$ YTD thru
October $323,718 $691,627
% of Bud
Received 84.1% 261.0%
0%
50%
100%
150%
200%
250%
300%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Fines & Forfeitures
Last Year This Year
$ YTD thru
October $226,698 $87,390
% of Bud
Received 76.1% 34.2%
0%
10%
20%
30%
40%
50%
60%
70%
80%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
Use of Money and Property
Last Year This Year
$ YTD thru
October $2,991,742 $5,649,707
% of Bud
Received 105.6% 183.1%
0%
20%
40%
60%
80%
100%
120%
140%
160%
180%
200%
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
Intergovernmental
Monthly Financial Report

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33 CITY OF DUARTE
General Fund Revenue by Category & Major Sources
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $101,338 $285,011
% of Bud
Received 55.5% 135.8%
0%
20%
40%
60%
80%
100%
120%
140%
160%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Recreation Fees
Last Year This Year
$ YTD thru
October $2,111,244 $1,298,632
% of Bud
Received 207.4% 204.5%
0%
50%
100%
150%
200%
250%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Other Service Charges
Last Year This Year
$ YTD thru
October $416,229 $258,736
% of Bud
Received 207.9% 169.8%
0%
50%
100%
150%
200%
250%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
Miscellaneous
Last Year This Year
$ YTD thru
October $696,869 $601,110
% of Bud
Received 34.7% 76.9%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Reimbursements
Last Year This Year
$ YTD thru
October $5,958,213 $6,623,019
% of Bud
Received 123.7% 106.7%
0%
20%
40%
60%
80%
100%
120%
140%
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Sales and Use Tax
Last Year This Year
$ YTD thru
October $3,570,710 $4,094,880
% of Bud
Received 169.5% 128.3%
0%
20%
40%
60%
80%
100%
120%
140%
160%
180%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Transactions (New Sales) Tax
Monthly Financial Report

Page 5 of 13 ends

34 CITY OF DUARTE
General Fund Revenue by Category & Major Sources
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $2,503,628 $2,643,191
% of Bud
Received 131.8% 109.2%
0%
20%
40%
60%
80%
100%
120%
140%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
Property Tax
Last Year This Year
$ YTD thru
October $1,159,501 $1,278,597
% of Bud
Received 110.4% 118.2%
0%
20%
40%
60%
80%
100%
120%
140%
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Franchise Tax
Last Year This Year
$ YTD thru
October $2,058,493 $3,880,031
% of Bud
Received 187.1% 323.3%
0%
50%
100%
150%
200%
250%
300%
350%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Building Permits
Last Year This Year
$ YTD thru
October $1,954,962 $1,132,264
% of Bud
Received 217.2% 226.5%
0%
50%
100%
150%
200%
250%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Plan Check Fees
Last Year This Year
$ YTD thru
October $306,911 $359,607
% of Bud
Received 99.0% 117.1%
0%
20%
40%
60%
80%
100%
120%
140%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Business License
Last Year This Year
$ YTD thru
October $106,614 $246,762
% of Bud
Received 79.0% 198.4%
0%
50%
100%
150%
200%
250%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Transient Occupancy Tax
Monthly Financial Report

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35 CITY OF DUARTE
General Fund Expenditures by Category & Division
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $20,735,597 $20,200,126
% of Bud
Expended 99.8% 99.6%
0%
20%
40%
60%
80%
100%
120%
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Total GF Expenditures
Last Year This Year
$ YTD thru
October $4,857,763 $4,916,425
% of Bud
Expended 101.1% 99.7%
0%
20%
40%
60%
80%
100%
120%
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
Personnel-Salaries
Last Year This Year
$ YTD thru
October $2,987,410 $3,067,010
% of Bud
Expended 97.4% 95.9%
0%
20%
40%
60%
80%
100%
120%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Personnel-Nonsalary
Last Year This Year
$ YTD thru
October $4,375,944 $4,829,208
% of Bud
Expended 100.9% 102.2%
0%
20%
40%
60%
80%
100%
120%
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
Sherriff Contract
Last Year This Year
$ YTD thru
October $1,080,467 $1,367,905
% of Bud
Expended 129.4% 158.5%
0%
20%
40%
60%
80%
100%
120%
140%
160%
180%
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Building Dept Services
Last Year This Year
$ YTD thru
October $456,149 $648,690
% of Bud
Expended 102.0% 95.3%
0%
20%
40%
60%
80%
100%
120%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Legal Services
Monthly Financial Report

Page 7 of 13 ends

36 CITY OF DUARTE
General Fund Expenditures by Category & Division
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $1,940,816 $346,700
% of Bud
Expended 94.5% 45.5%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Capital Expenses
Last Year This Year
$ YTD thru
October $1,503,351 $788,688
% of Bud
Expended 107.3% 98.0%
0%
20%
40%
60%
80%
100%
120%
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Transfers Out
Last Year This Year
$ YTD thru
October $144,348 $164,254
% of Bud
Expended 87.3% 88.5%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
City Council
Last Year This Year
$ YTD thru
October $757,014 $761,005
% of Bud
Expended 92.8% 95.3%
0%
20%
40%
60%
80%
100%
120%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
City Manager/City Clerk
Last Year This Year
$ YTD thru
October $499,747 $506,621
% of Bud
Expended 99.9% 98.3%
0%
20%
40%
60%
80%
100%
120%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Insurance Coverage
Last Year This Year
$ YTD thru
October $3,033,949 $3,728,879
% of Bud
Expended 91.0% 98.1%
0%
20%
40%
60%
80%
100%
120%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
Other Operating Expenses
Monthly Financial Report

Page 8 of 13 ends

37 CITY OF DUARTE
General Fund Expenditures by Category & Division
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $456,149 $648,690
% of Bud
Expended 102.0% 95.3%
0%
20%
40%
60%
80%
100%
120%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Legal Services
Last Year This Year
$ YTD thru
October $311,536 $462,126
% of Bud
Expended 98.2% 95.8%
0%
20%
40%
60%
80%
100%
120%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
Community Promotions
Last Year This Year
$ YTD thru
October $35,966 $39,858
% of Bud
Expended 94.2% 101.7%
0%
20%
40%
60%
80%
100%
120%
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
Memberships
Last Year This Year
$ YTD thru
October $6,103,422 $6,752,388
% of Bud
Expended 99.1% 100.8%
0%
20%
40%
60%
80%
100%
120%
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Public Safety
Last Year This Year
$ YTD thru
October $4,617,744 $3,178,695
% of Bud
Expended 103.7% 105.9%
0%
20%
40%
60%
80%
100%
120%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
Community Development
Last Year This Year
$ YTD thru
October $697,337 $671,552
% of Bud
Expended 91.8% 85.3%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Field Services
Monthly Financial Report

Page 9 of 13 ends

38 CITY OF DUARTE
General Fund Expenditures by Category & Division
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $91,614 $106,448
% of Bud
Expended 80.2% 94.4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Sports Park
Last
Year
This
Year
$ YTD thru
October $1,479,444 $1,516,243
% of Bud
Expended 99.1% 105.3%
0%
20%
40%
60%
80%
100%
120%
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Parks & Recreation
Last Year This Year
$ YTD thru
October $810,998 $929,084
% of Bud
Expended 98.7% 107.7%
0%
20%
40%
60%
80%
100%
120%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
Finance
Last Year This Year
$ YTD thru
October $193,538 $138,072
% of Bud
Expended 137.6% 73.1%
0%
20%
40%
60%
80%
100%
120%
140%
160%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
Personnel
Last Year This Year
$ YTD thru
October $864,237 $1,052,235
% of Bud
Expended 94.6% 92.4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
Facilities Maintenance
Last Year This Year
$ YTD thru
October $318,546 $352,191
% of Bud
Expended 95.5% 100.1%
0%
20%
40%
60%
80%
100%
120%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Information Technology
Monthly Financial Report

Page 10 of 13 ends

39 CITY OF DUARTE
General Fund Expenditures by Category & Division
FY 2021-22 Year-to-Date Through June versus Prior Year
Last Year This Year
$ YTD thru
October $512,832 $485,270
% of Bud
Expended 101.6% 91.1%
0%
20%
40%
60%
80%
100%
120%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Risk Management
Last Year This Year
$ YTD thru
October $23,803 $99,910
% of Bud
Expended 76.3% 146.9%
0%
20%
40%
60%
80%
100%
120%
140%
160%
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Vehicle Replacement
Monthly Financial Report

Page 11 of 13 ends

40 CITY OF DUARTE
Total Revenue, Expenditures, Transfers, and Year-to-Date Surplus/(Deficit) by Fund FY 2021-22 Year-to-Date Through June
Fund # Fund Name
Beginning
Fund Balance Revenue Transfers In Expenditures Transfers Out Surplus /
(Deficit)
Ending Fund
Balance
100 General 19,734,107 27,949,075 601,110 19,411,438 788,688 8,350,059 28,084,166 220 Gas Tax 2,095,465 513,272 0 318,220 63,644 131,408 2,226,873 225 SB1/RMRA 546,342 434,592 0 115,276 23,055 296,261 842,603 240 Lghtng & Lndscpng 105,278 1,001,927 519,340 1,180,768 343,200 (2,702) 102,576 260 CDBG (36) 5,273 0 7,000 0 (1,727) (1,763)
270 PAEG 36,139 32,808 0 19,818 0 12,991 49,130
290 Supp Law Enfrcmnt 0 161,341 0 161,341 0 0 0
300 Bike & Ped Safety 0 44,047 0 44,100 0 (53) (53)
320 Air Quality (AQMD) 130,152 34,282 0 31,893 0 2,389 132,541 400 Park Development 0 0 0 0 0 0 0
420 Quimby 67,533 114 0 0 0 114 67,647
440 Prop A 825,277 586,966 0 455,034 48,800 83,132 908,409 460 Prop C 182,526 454,435 0 369,712 40,000 44,723 227,249 470 Mea R 1,071,493 342,338 0 357,577 71,515 (86,754) 984,739 475 Mea M 339,987 386,198 0 48,500 9,700 327,998 667,985 490 Mea W 50,454 248,612 0 108,310 0 140,302 190,756
520 Town Cntr Debt Serv 262,101 211 0 152,680 0 (152,469) 109,632 521 Infra Mod Debt Srv 1,195 1 220,837 220,837 1,196 (1,195) (0) 610 Inclusionary Hsng 527,716 892 0 0 0 892 528,608
620 Community Impr 776,404 3,744 48,511 498,479 0 (446,224) 330,180 625 STPL 0 0 0 0 0 0 0
680 Housing Auth 2,019,657 3,631 0 22,899 0 (19,267) 2,000,390 681 Fmr RDA L/M Hsg 4,055,055 5,355 0 8,578 0 (3,223) 4,051,832 Total - All Funds 32,826,845 32,209,114 1,389,798 23,532,459 1,389,798 8,676,655 41,503,500 Monthly Financial Report

Page 12 of 13 ends

41 CITY OF DUARTE
Components of Fund Balance in the General Fund
as of 7/1/2021
Unassigned,
$14.65
Restricted,
$2.35
Nonspendable,
$2.74
$0
$5
$10
$15
$20
1 Millions
Total GF Fund Balance: $19.7 million
"Nonspendable" Fund Balance: $2.74 million: "Nonspendable" fund balance consists of assets that are inherently unspendable in their current form. All of Duarte's $2.74 million in nonspendable assets consist of the book value of land held for resale.
"Restricted" Fund Balance: $2.35 million: Consists of amounts with externally enforceable legal restrictions on the use of the funds. Of the City's restricted funds, the largest portion - over $2.1 million - may only be used to enhance economic development within the Town Center Specific Plan area. "Unassigned" Fund Balance: $14.65 million: This category of fund balance is generally synonymous with the City's discretionary General Fund reserves. These funds may be used for any legitimate governmental expense.

Monthly Financial Report

Page 13 of 13 ends

42 43
44 FY 2021-22 Housing Successor Annual Report 1 December 2022 City of Duarte
2021-22 Housing Successor Agency
Annual Report

DUARTE HOUSING AUTHORITY
Housing Successor Agency to the Former Duarte Redevelopment Agency
December 31, 2022
Prepared for:

CITY OF DUARTE
Prepared by:
22 Executive Park, Suite 200
Irvine, California 92614
(949) 655-3900
45 FY 2021-22 Housing Successor Annual Report 2 December 2022 City of Duarte
Table of Contents
Section 1 Introduction ............................................................................................................ 3

1.1 Reporting Requirements ................................................................................. 3

1.2 Expenditure Requirements .............................................................................. 4

1.3 Assets Transferred to the Housing Successor Agency ................................... 5 Section 2 Low and Moderate Income Housing Asset Fund ................................................ 6

2.1 Housing Asset Fund Deposits and Ending Balance ........................................ 6

2.2 Expenditure Limitations ................................................................................... 7

2.3 Statutory Value of Real Properties and Loan Receivables ............................. 7 Section 3 Property Development & Disposition ................................................................... 9 Section 4 Outstanding Inclusionary & Replacement Housing ......................................... 11 Section 5 Senior Housing Expenditure Proportionality .................................................... 12 Section 6 Excess Surplus .................................................................................................... 13 Section 7 Inventory of Homeownership Units .................................................................... 14 Section 8 Deposits from City to Agency Loan Repayments ......................................... 15

APPENDICES
A Housing Asset Transfer Form
46 FY 2021-22 Housing Successor Annual Report 3 December 2022 City of Duarte
Section 1 Introduction
This Fiscal Year (“FY”) 2021-22 Housing Successor Annual Report (“Report”) has been prepared pursuant to the California Health and Safety Code (“HSC”) Section 34176.1(f) and sets forth certain details of the Duarte Housing Authority (“Housing Authority” or “Housing Successor”) as the Housing Successor of the Duarte Redevelopment Agency (“Agency”). The Duarte Housing Authority was activated by the City Council in March 2011 by Resolution 11-08 for the purpose of implementing the City of Duarte (“City”) and former Agency’s affordable housing efforts. The Housing Authority was designated as the Housing Successor in January 2012 by Resolution 12-04.

The purpose of this Report is to provide the governing body of the Housing Successor an annual report on the housing assets and activities of the Housing Successor under Part 1.85, Division 24 of the HSC – In particular, Sections 34176 and 34176.1 (“Dissolution Law”). The Report is due to the California Department of Housing and Community Development (“HCD”) by December 31st each year.

1.1 Reporting Requirements
Senate Bill (“SB”) 341 (2013-14) established that all former redevelopment agency housing assets must be maintained in a separate fund called the Low- and Moderate-Income Housing Asset Fund (“Housing Asset Fund”). HSC Section 34176.1(f) contains a series of annual reporting requirements for housing successor agencies regarding Housing Asset Funds. These requirements are presented below:
 Revenues and Expenditures
o Total amount deposited for the fiscal year.
o Statement of balance at the close of the fiscal year. o Description of expenditures for the fiscal year, broken out as follows:
 Rapid rehousing for homelessness prevention;
 Administrative expenses;
 Monitoring expenses (included as an administrative expense);  All other expenditures must be reported as spent for each income group as defined by SB 341.
o Description of any transfers to another housing successor agency for a joint project.  Other Assets and Active Projects
o Description of any housing project(s) still funded through the Recognized Obligation Payment Schedule (“ROPS”).
o Update on property disposition or development for any property owned by the housing successor.
o Other “portfolio” balances, including the statutory value of any real property transferred from the former Agency or purchased by the Housing Asset Fund, and the value of loans and grants receivable.
47 FY 2021-22 Housing Successor Annual Report 4 December 2022 City of Duarte
o Inventory of homeownership units assisted by the former Agency or the Housing Authority, subject to covenants, restrictions, or an adopted program that protects the former Agency’s investment of monies from the Low and Moderate-Income Housing Fund.
 Obligations & Proportionality
o Description of any outstanding production obligations of the former Agency that are inherited by the Housing Authority.
o Compliance with proportionality requirements (income group targets), which must be upheld on a five-year cycle.
o Percentage of deed-restricted rental housing restricted to seniors and assisted by the entity assuming housing functions, the former Agency, or the county within the past ten years compared to the total number of units assisted by any of those three agencies.

SB 341 also mandates that housing successor agencies conduct an independent financial audit of the Housing Asset Fund within six months of the end of each fiscal year. This financial audit may be included in the independent financial audit of the host jurisdiction. The City’s audited financials for FY 2021-22, available on the City’s website, will be completed in December 2022, and include an audit of the Housing Asset Fund. This Report presents the activities of the Housing Successor for FY 2021-22.

1.2 Expenditure Requirements
The HSC provides the following guidelines for expenditures from the Housing Asset Fund:

1. Administrative costs, including housing monitoring, are capped at the greater of $200,000 adjusted annually for inflation or 5% of the statutory value of any land owned by the housing successor agency and of loans and grants receivable.
a. In the Housing Authority’s case, the greater of 5% of $1,031,753 or $223,400.

2. If the former Agency did not have outstanding housing production requirements, the housing successor agency is authorized to spend up to $250,000 per year on homeless prevention and rapid rehousing services to individuals and families who are homeless or would be homeless without this assistance.
a. According to the FY 2009-14 Implementation Plan for the former Agency, no Section 33413(B) Inclusionary/Production Housing obligations were transferred to the Housing Successor. Therefore, the Housing Authority is allowed to make this expenditure if it chooses, and funding is available for such expenditures.

3. Remaining allowable expenditures must be spent to improve housing options affordable to households in the following income groups:
48 FY 2021-22 Housing Successor Annual Report 5 December 2022 City of Duarte
a. Extremely low income (households earning 30% or less of the Area Median Income (“AMI”)) – Minimum of 30% spent on housing options must be spent in this category. b. Very low-income (households earning 31% to 60% of the AMI) – No requirements. c. Low-income (households earning 61% to 80% of the AMI) – Maximum of 20% spent on housing options may be spent in this category.
d. No funding may be spent on moderate-income households (earning 81% to 120% of the AMI), as was previously authorized by redevelopment law.

Failure to comply with the extremely low-income requirement in any five-year compliance period will result in the Housing Authority having to ensure that 50% of remaining funds be spent on extremely low-income rental units until in compliance. Exceeding the expenditure limit for lower-income households in any five-year reporting period will result in the Housing Authority not being able to expend any funds on that income category until in compliance.

Housing successor agencies must report expenditures by category each year, but compliance with expenditure limitations is reported at the end of each five-year compliance period. For instance, a housing successor agency could spend all of its funds in a single year on lower-income households, as long as it was 20% or less of the total expenditures during the five-year compliance period.

The first five-year compliance period ended on June 30, 2019 and the Housing Successor complied with all of the requirements. Currently, the Housing Successor is on its second fiveyear compliance period (July 1, 2019 through June 30, 2024) and will continue to ensure it complies with the expenditure requirements.

1.3 Assets Transferred to the Housing Successor Agency
The City prepared the required Housing Asset Transfer Form (“HAT”) in 2012 that provided an inventory of all housing-related assets transferred from the former Agency to the Housing Authority following the dissolution of redevelopment. The HAT was approved by the California Department of Finance (“DOF) on August 1, 2013 and included:
 Real properties;
 Low-Mod Encumbrances; and
 Loans/Grants Receivables;

49 FY 2021-22 Housing Successor Annual Report 6 December 2022 City of Duarte
Section 2 Low- and Moderate-Income Housing Asset Fund
The Housing Asset Fund replaced the former Agency’s Low- and Moderate-Income Housing Fund. It includes all assets transferred from the Agency to the Housing Authority via the HAT.

2.1 Housing Asset Fund Deposits and Ending Balance
As shown on Table 1 below, the Housing Authority deposited $5,355 into the Housing Asset Fund during FY 2021-22. Revenues were generated from interest earnings.

As shown on Table 2 below, the Housing Asset Fund closed FY 2021-22 with $4 million in assets1 -
None of which is held to pay for enforceable obligations on the ROPS. 1 Excludes the balance of Silent Second loans receivable, as it is not part of the audited financial Asset Balance. The balance of the loans receivable was recorded as an allowance for doubtful accounts, as they are all forgivable and it is unknown if they will be paid.

Revenue Source Amount
Interest Earnings 5,355 $
Total 5,355 $
Table 1. Fiscal Year 2021-22 Housing Asset Fund Deposits Source: City of Duarte, Fund 681 Trial Balance
Balance Type 1 Amount
Cash 3,170,079 $
Land Held for Resale 881,753
Total 4,051,831 $
Table 2. Fiscal Year 2021-22 Housing Asset Fund Ending Balance Source: City of Duarte, Fund 681 Trial Balance
1 Excludes balance of Silent Second loans receivable, as it is not a part of the audited financials Asset Balance.
50 FY 2021-22 Housing Successor Annual Report 7 December 2022 City of Duarte

2.2 Expenditure Limitations
Table 3 summarizes Housing Asset fund expenditures on administrative costs and homeless prevention in FY 2021-22, and affordable housing activities by income level from July 1, 2019 through June 30, 2024.

There were $8,577.50 in Housing Asset Fund expenditures during FY 2021-22. The Housing Authority expenditures meet proportionality requirements for the July 1, 2019 through June 30, 2024 five-year period.

2.3 Statutory Value of Real Properties and Loan Receivables The Housing Authority inherited 7 properties, 1 loan, and 1 low-mod encumbrance from the former Agency when it dissolved on February 1, 2012. Table 4 below shows the total value of real properties and loans receivable. The Housing Asset Transfer Form in Appendix A shows more detailed information about each property and loan receivable.

Admin/
Monitoring
Rapid
Rehousing
Ext. Low <30%
AMI
Very Low 31-
60% AMI
Low 61-80%
AMI
FY 2019-20 $0 $0 $0 $0 $0
FY 2020-21 $0 $0 $0 $0 $0
FY 2021-22 $8,578 $0 $0 $0 $0
FY 2022-23
FY 2023-24
Total Expenditures $0 $0 $0 $0 $0
SB 341 Limitation $223,400 $250,000 >30% N/A <20%
Compliant (Yes/No) Yes Yes Yes Yes Yes
Source: City of Duarte, Fund 681 Trial Balance
Table 3. Fiscal Year 2021-22 Housing Asset Fund Expenditures Annual Limits Five-Year Limits
2021-22 July 1, 2019 - June 30, 2024
Asset Amount
Real Properties
2400 Huntington Drive (Royal Mkt. Liquor) 875,687 $
Parking Lot Area (Rite-Aid) 6,065
Subtotal 881,753 $
Loan Receivables
Silent Second Notes Receivable (5 loans) 75,000
Subtotal 75,000 $
Total 956,753 $
Table 4. Fiscal Year 2021-22 Real Properties & Receivables Source: City of Duarte, Duarte Housing Asset Transfer Form 51 FY 2021-22 Housing Successor Annual Report 8 December 2022 City of Duarte
The total statutory value of real properties is $881,753 and outstanding loan receivables2 total is $75,000, for a combined value of $956,753.
2 The City of Duarte also has a $1,200,000 loan that does not affect their balance. This agreement was established on December 4, 2013 between the City, Southern California Presbyterian Homes (SCP), and Andres Duarte Terrace II, L.P. for the development of 43 units of senior affordable housing. The loan was established to be repaid in 57 years, or 2070. 52 FY 2021-22 Housing Successor Annual Report 9 December 2022 City of Duarte
Section 3 Property Development & Disposition
HSC Section 33334.16 requires that all real properties acquired by the Agency prior to February 1, 2012 and transferred to the Housing Authority be developed for affordable housing purposes or disposed of within five years from the date DOF approved the HAT, or August 1, 2018. However, the law allows for a five-year extension via adoption of a resolution - The Housing Authority adopted a resolution allowing for a five-year extension. With the extension, the Housing Authority would have to sell or develop the remaining properties by August 1, 2023.

Of the 7 real properties transferred from the Agency to the Housing Authority (pursuant to the HAT), 2 have been sold and developed into affordable housing, 3 were sold and are in the process of being developed, and 2 are in the process of being sold. The properties are described below.  1660 & 1700 Huntington Drive
Both properties were sold in 2013 to Southern California Presbyterian Homes (“SCPH”), an experienced non-profit housing developer that has been providing housing and healthcare services to seniors for over 50 years. The property was developed as the Andres Duarte Terrace II, a 42-unit affordable senior housing development for very low-income seniors.  2400 Huntington Drive
This 20,345 square foot property was acquired with the intent of to assemble a group of properties to the east for a comprehensive residential development between the Elks Club and Las Brisas homes. The site was recently included in the 2021-2029 Housing Element as part of a new Affordable Housing Overlay (AHO) zone and will provide an incentive for higher densities for affordable housing. According to the Housing Element, the AHO will be complete by 2023, indicating that the property may not develop by August 1, 2023. Pursuant to HSC Section 33334.16, if the development of the property has not begun by August 1, 2023, the property will be made available for sale and the moneys shall be deposited into the Housing Successor’s Lowand Moderate-Income Housing Fund.  1305, 1423, & 1437 Huntington Drive & Rite Aid Parking Lot Area These four properties were acquired over time with the goal of creating a larger mixed-use town center area. The Successor Agency to the former Agency also owns a property in this area (1415 Huntington) and maintains the same goal. The general idea is to develop the eastern portion of the site with approximately 100-140 residential units (35-50 units/acre) and redevelop the existing commercial center by removal of some buildings and façade enhancement of others and focusing on tying the entire project together. 1423 and 1437 Huntington Drive were sold on October 15, 2018 and the proceeds of the sale were transferred to the Housing Asset Fund. 1305 Huntington Drive was sold in 2017, but the journal entry was completed and the proceeds transferred to the Housing Asset Fund in April of 2020. The Rite Aid Parking Lot Area remains to be sold. Pursuant to HSC Section 33334.16, if the development of the property has not begun 53 FY 2021-22 Housing Successor Annual Report 10 December 2022 City of Duarte
by August 1, 2023, the property will be made available for sale and the moneys shall be deposited into the Housing Successor’s Low- and Moderate-Income Housing Fund. 54 FY 2021-22 Housing Successor Annual Report 11 December 2022 City of Duarte
Section 4 Outstanding Inclusionary & Replacement Housing According to the FY 2009-2014 Implementation Plan for the former Agency, no Section 33413(b) replacement or inclusionary/production housing obligations were transferred to the Housing Successor.

Therefore, there are no outstanding inclusionary or replacement housing obligations of the former Agency to be fulfilled by the Housing Authority.
55 FY 2021-22 Housing Successor Annual Report 12 December 2022 City of Duarte
Section 5 Senior Housing Expenditure Proportionality
This Report must include an accounting of deed-restricted senior rental units that were produced over the last 10 years. The Housing Authority may use Housing Asset Funds to assist no more than 50% of the aggregate total number of senior housing units produced by either the Housing Authority or former Agency during the past 10 years. Exceeding this limitation will prohibit the use of Housing Asset Funds to subsidize any senior rental units in the future.

As shown in Table 5 below, the Housing Authority and former Agency assisted 1 property in the last ten years where 100% of the units are restricted to seniors. The Housing Authority may not spend any additional funds to subsidize senior rental units in the future until it can ensure that no more than 50% of the total aggregate number of rental units at all affordability levels produced within the preceding 10 years are restricted to seniors. The Housing Authority would have to subsidize at least 42 non-senior, affordable units to meet the required limitations to have the ability to subsidize additional senior units in the future. When the Housing Authority is back in compliance, it will need to consider these proportionality requirements and subsidize units in a way that keeps the proportions in compliance.

Property Address # Restricted
Units
# Senior
Restricted Units
Acquired/
Assisted Covenant Expires
1700 Huntington Dr. 42 42 2015 2060
Total 42 42
% Senior Units 100%
Table 5. Deed-Restricted Rental Units Assisted Since Fiscal Year 2012-13 Source: City of Duarte
56 FY 2021-22 Housing Successor Annual Report 13 December 2022 City of Duarte
Section 6 Excess Surplus
Excess surplus calculations were once performed by redevelopment agencies on an annual basis and are intended to ensure that funds are expended to benefit low-income households in an expeditious manner - funds should be encumbered within four years of receipt. SB 341 reinstates this calculation for housing successor agencies. HSC Section 34176.1(d) defines excess surplus as “an unencumbered amount in the account that exceeds the greater of one million dollars, or the aggregate amount deposited into the account during the housing successor agency’s preceding four fiscal years, whichever is greater.” As shown in Table 6 below, the Housing Asset Fund has an excess surplus of $933,829 in the Housing Asset Fund for FY 2021-22. The Housing Authority must encumber any excess surplus amount within three fiscal years, or the funds must be transferred to HCD for its Multifamily Housing Program or Joe Serna Jr. Farmworkers Housing Grant Program. The Housing Authority will be working to encumber the funds for affordable housing before the end of the three-year period in FY 2022-23. Although the Housing Successor has not chosen a housing project to encumber the existing excess surplus to, it has identified several possibilities and plans to encumber the funds by the end of FY 2022-23. The funds shall be encumbered in a manner that complies with the expenditure requirements shown in Section 1.2 of this Report.

FY Deposits Unencumbered
Cash Balance1
Greater of 4 Yrs of
Deposits or $1M2
Projected Excess
Surplus3
FY 2017-18 - 933,829 1,000,000 -
FY 2018-19 1,895,539 933,829 1,000,000 -
FY 2019-20 332,713 2,829,368 1,966,471 862,897
FY 2020-21 11,221 3,162,081 2,299,184 862,897
FY 2021-22 5,355 3,173,302 2,239,473 933,829
Source: City of Duarte, Fund 681 Trial Balance
Table 6. Excess Surplus Projections
1 Represents the ending balance of the prior fiscal year or the beginning balance of the current fiscal year. 2 Excess surplus is an unencumbered amount that exceeds the greater of $1 million or the aggregate amount deposited during the preceding four years. Assumes the first year of Housing Asset Fund deposits is FY 2012-13, when redevelopment agencies dissolved effective 2/1/2012. 3 Projected excess surplus based on most current interpretation of the excess surplus calculation methodology. The Agency must encumber any excess surplus amount within three fiscal years, or the funds must be transferred to HCD for its Multifamily Housing Program or Joe Serna, Jr. Farmworker Housing Grant Program. Projected excess surplus is subject to change, as deposits for past reports are to be reviewed.
57 FY 2021-22 Housing Successor Annual Report 14 December 2022 City of Duarte
Section 7 Inventory of Homeownership Units
AB 1793 requires this Report to include an inventory of homeownership units assisted by the former Agency or the Housing Successor Agency that are subject to covenants or restrictions or to an adopted program that protects the former Agency’s investment of moneys from the Low- and Moderate-Income Housing Fund. As shown in Table 7 below, there are 10 homeownership properties assisted by the former Agency that are still subject to homeownership affordability covenants. It is important to note that all but one unit will have affordability covenants that expire by 2023.

Address Assisted
Units
Covenant
Recorded Covenant Expires
1517 Las Posadas Drive 1 12/16/1997 12/16/2022
1218 Monterey Court 1 4/18/1997 4/18/2022
1226 Monterey Court 1 4/15/1997 4/15/2022
1231 Monterey Court 1 4/25/1997 4/25/2022
1232 Carmel Court 1 5/16/1997 5/16/2022
1236 Carmel Court 1 5/1/2000 5/1/2025
1240 Carmel Court 1 5/23/1997 5/23/2022
1237 Carmel Court 1 9/19/1997 9/19/2022
1220 Laguna Court 1 4/10/1998 4/10/2023
1246 Cotter Avenue 1 6/2/1998 6/2/2023
Total 10
Table 7. Homeownership Units Assisted by Former RDA
Source: City of Duarte
Note: Bolded rows include covenants that expired during the current fiscal year. 58 FY 2021-22 Housing Successor Annual Report 15 December 2022 City of Duarte
Section 8 Deposits from City to Agency Loan Repayments
HSC Section 34191.4(b)(3)(C) requires that 20% of any loan repayment made from a redevelopment successor agency to a city, for a loan that a city made to a former redevelopment agency, be deducted from the loan repayment amount and transferred to the Housing Asset Fund.

The Housing Authority does not have any loans made from the former Agency to the City or Housing Authority that require a 20% set aside. However, the Housing Asset Fund was receiving payments for a Supplemental Education Revenue Augmentation Fund (“SERAF”). The SERAF loan was repaid and is no longer receivable.

59 FY 2021-22 Housing Successor Annual Report 16 December 2022 City of Duarte
APPENDIX A – Housing Asset Transfer Form
[Intentionally Left Blank]
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62 63
64 65
66 67
68 69
70 71
72 73
74 75
76 1

MEMORANDUM
TO: Mayor and Councilmembers
FROM: Annette Juarez, City Clerk
DATE: November 17, 2022
SUBJECT: APPROVAL OF CITY COUNCIL CONFERENCE ATTENDANCE

1. Mayor Finlay
California Contract Cities
Sacramento Legislative Tour
January 9-11, 2023
Registration: $625.00
Total: $625.00
77 78
79 80
159/012225-0101
16475147.1 a11/17/22
ORDINANCE NO. 913

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DUARTE,

CALIFORNIA, REPLACING DUARTE MUNICIPAL CODE SECTIONS

2.20, 2.22, 2.24, 2.27, 2.28, 2.29, AND 2.30 IN THEIR ENTIRETY

REGARDING THE ESTABLISHMENT OF COMMISSIONS AND
ADDING SECTION 2.31 REGARDING AD HOC COMMITTEES
WHEREAS, the Duarte Municipal Code provides for the creation of the Planning Commission, Public Safety Commission, Parks and Recreation Commission, Economic Development Commission, Traffic Safety Commission, and Public Services Commission; and WHEREAS, the City Council of the City of Duarte held a discussion session to discuss the creation of new commissions, amending the purposes of some commissions, and changing the requirements for commissioner appointments; and
WHEREAS, the City Council of the City of Duarte has determined that amending the commissions in the City will ensure more thoughtful consideration of issues affecting residents’ quality of life and improve City function; and
WHEREAS, amending, replacing, or removing some commissions and their duties would save staff time and City funds; and
WHEREAS, the City of Duarte may sometimes find that an ad hoc committee shall be formed to discuss, review, and make recommendations regarding a variety of topics or issues of interest within the City of Duarte.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DUARTE, CALIFORNIA, DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1. The Recitals above are true and correct and incorporated herein by this reference.

SECTION 2. Duarte Municipal Code Sections 2.20, 2.22, 2.24, 2.27, 2.28, 2.29, and 2.30 are deleted and replaced in their entirety as demonstrated in Exhibit A.

SECTION 3. Duarte Municipal Code Section 2.31 is added as demonstrated in Exhibit A.

SECTION 4. The City Council finds and determines that this ordinance is exempt from the California Environmental Quality Act (CEQA) under State CEQA Guidelines Section 15060(c)(2), in that the adoption of this Ordinance will not result in a direct or reasonably foreseeable indirect physical change in the environment, and is further and independently exempt from the California Environmental Quality Act under State CEQA Guidelines Section 15061(b)(3), in that it can be seen with certainty there is no possibility the adoption of this Ordinance will have a significant effect on the environment. In addition, the repeal is exempt under CEQA Guidelines section 15321, relating to the enforcement of a law. 81 159/012225-0101
16475147.1 a11/17/22 -2-
SECTION 5. The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause this Ordinance to be published using the alternative summary and posting procedure authorized under Government Code Section 36933(c).

THE FOREGOING ORDINANCE IS PASSED, APPROVED, AND ADOPTED by a vote of no less than a majority of City Council at a regular meeting of the City Council of the City of Duarte held on the 13th day of December, 2022.
_______________________________
Margaret Finlay
Mayor
APPROVED AS TO FORM:
_______________________________
Thai Viet Phan
City Attorney
ATTEST:
_______________________________
Annette Juarez
City Clerk
82 159/012225-0101
16475147.1 a11/17/22 -3-

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.

CITY OF DUARTE )
I, Annette Juarez, City Clerk of the City of Duarte, County of Los Angeles, State of California, hereby attest to the above signature and certify that Ordinance No. 913 was adopted by the City Council of said City of Duarte at a regular meeting of said Council held on the 13th day of December, 2022, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:
___________________________________
Annette Juarez
City Clerk
83 EXHIBIT A
Chapter 2.20 PLANNING AND ECONOMIC DEVELOPMENT COMMISSION Sections:

2.20.010 Commission created.

A planning and economic development commission for the City is created, which shall be known as the Planning and Economic Development Commission of the City of Duarte.

2.20.020 Meetings—Regulations—Records.

The commission shall hold a regular meeting on the third Monday of each month at seven p.m. at the Duarte Community Center or such other location as may be permitted by law. If and as needed from time to time, the commission shall adjourn a regular meeting to a date and time certain, and on such specified date and time hold an adjourned regular meeting which, except as the planning commission may otherwise determine, shall be held on the first Monday of the following month at seven p.m. at the Duarte Community Center. The commission shall adopt rules for the transaction of business and shall keep a record of its resolutions, decisions, findings, and determinations. Minutes of the commission meetings shall be maintained by the City staff person assigned by the City Manager as the staff liaison to the commission.

2.20.030 Duties and functions.

Pursuant to Government Code Section 65100, the City Council hereby assigns the functions of the planning agency to the commission. The commission shall carry out those duties and functions of a planning agency under state law, duties and functions as may be provided in Title 19 of this code and in Section 2.30.100 of this code. The commission shall provide advice and make recommendations to the City Council and staff on economic development matters and such other duties and functions as may be provided by ordinance, resolution, or direction of the Council, or by law.

2.20.040 Members and terms.

The commission consists of five members. Notwithstanding the fixed terms of office called for hereinafter, members of the commission shall serve at the pleasure of the City Council.

Commissioners shall be appointed for terms of four years commencing on January 1 of odd years and terminating on the fourth occurring December 31 thereafter. Planning Commissioners whose current, existing terms expire on December 31, 2024, shall continue to serve on this newly formed Planning and Economic Development Commission until their original term expires. After such time, those Planning Commissioners shall be subject to reappointment in a manner consistent with Section 2.30.070 of this code.

If the term of a commissioner commences after January 1, the term shall be adjusted to a lesser period of time such that the end of the term shall occur on the fourth occurring December 31 after the January 1 when the term normally would have commenced. Notwithstanding anything in this section to the contrary, the City Council may make appointments to the commission for terms of lesser periods of time than the terms otherwise applicable to a particular appointment. 84 2.20.050 Commissioner—Eligibility and qualifications.

To be eligible for appointment as a member of the commission, the candidate must meet all of the following requirements:
(a) Be a resident of the City;
(b) Have no felony convictions; and
(c) File a City application, which shall include a written statement of not more than two hundred words describing background, qualifications, and objectives in serving as a member of the commission. A resume may supplement the written statement.

Chapter 2.22 PUBLIC SAFETY COMMISSION
Sections:

2.22.010 Commission created.

A public safety commission for the City is created, which shall be known as the Public Safety Commission of the City of Duarte.

2.22.020 Meetings—Regulations—Records.

The commission shall hold a regular meeting on the third Tuesday of each odd-numbered month at seven p.m. at the Duarte Community Center or such other location as may be permitted by law. The commission shall adopt rules for the transaction of business and shall keep a record of its resolutions, decisions, findings, and determinations. Minutes of the commission meetings shall be maintained by the City staff person assigned by the City Manager as the staff liaison to the commission.

2.22.030 Duties and functions.

The commission shall act in an advisory capacity in formulating recommendations pertaining to law enforcement, crime prevention and control, code enforcement, animal control, and emergency preparedness, other duties and functions as may be provided in Section 2.30.100 of this code, and such other duties and functions as may be provided by ordinance, resolution, or direction of the Council, or by law. The commission shall have an advisory role only and shall have no authority to control, supervise, or direct any City staff or any law enforcement personnel.

2.22.040 Members and terms.

The commission consists of five members. Notwithstanding the fixed terms of office called for hereinafter, members of the commission shall serve at the pleasure of the City Council.

Commissioners shall be appointed for terms of four years commencing on January 1 of odd years and terminating on the fourth occurring December 31 thereafter. 85 Commissioners whose current, existing terms end on December 31, 2023, shall have their terms extended to terminate on December 31, 2024.

2.22.050 Commissioner—Eligibility and qualifications.

To be eligible for appointment as a member of the commission, the candidate must meet all of the following requirements:
(a) Of the five members:
(1) Duarte Unified School District Representative: One member who shall not be required to be a resident of the City but shall be a candidate nominated or recommended by the board of Duarte Unified School District, or by the superintendent of the Duarte Unified School District if the board has delegated that authority to the superintendent.
(2) Residents: The four remaining members shall be residents of the City unless otherwise stated in subsection (a)(2)(A).
(A) One member of the four required resident members described in subsection (a)(2) may be appointed from among the following candidates:
(i) A person who is not required to be a resident of the City but is a business owner or operator in the City of Duarte that is nominated or recommended by the Duarte Chamber of Commerce;
(ii) A person who is not a resident of the City but who is a resident of the portion of the unincorporated area adjacent to Duarte that is within the boundaries of the Duarte Unified School District;
(iii) A person who is not a resident of the City but who is nominated by, and who shall serve as a representative of, the Monrovia-Arcadia-Duarte town Council;
(iv) A person who is not a resident of the City but who is nominated by, and who shall serve as a representative of the office of the supervisor of the supervisorial district of Los Angeles County within which the majority of Duarte is located; or
(v) A person who is not a resident of the City but who is nominated by, and who shall serve as a representative of, the Los Angeles County Human Relations Commission.
(b) In addition to the requirements set forth in subsection (a) of this section, to be eligible for appointment as a member of the commission, the candidate must meet all of the following additional requirements:
(1) Have no felony convictions; and
86 (2) File a City application, which shall include a written statement of not more than two hundred words describing background, qualifications, and objectives in serving as a member of the commission. A resume may supplement the written statement.

Chapter 2.24 PARKS AND RECREATION COMMISSION
Sections:

2.24.010 Commission created.

A parks and recreation commission for the City is created, which shall be known as the Parks and Recreation Commission of the City of Duarte.

2.24.020 Meetings—Regulations—Records.

The commission shall hold a regular meeting on the second Monday of each odd-numbered month at seven p.m. at the Duarte Community Center or such other location as may be permitted by law. The commission shall adopt rules for the transaction of business and shall keep a record of its resolutions, decisions, findings, and determinations. Minutes of the commission meetings shall be maintained by the City staff person assigned by the City Manager as the staff liaison to the commission.

2.24.030 Duties and functions.

The duties and functions of the commission shall be to:
(a) Act in an advisory capacity to the City Council and City Manager in all matters pertaining to parks, public recreation and other associated activities as prescribed by ordinances or resolutions of the City Council or other City Council action, and to cooperate with other governmental agencies and civic groups in the advancement of sound park and recreation planning and programming;
(b) Formulate recommendations on recreation services for City Council adoption; (c) Advise the director of parks and recreation on problems of recreation areas, facilities, programs, and improved recreation services;
(d) Aid in coordinating the creation of services with the programs of other governmental agencies and voluntary organizations;
(e) Advise the director of parks and recreation on issues, programs, and facilities related to family fitness;
(f) Receive input from a youth Council or committee if such is established from time to time by the City Council; and
(g) Undertake such duties and functions as may be provided in Section 2.30.100 of this code, and such duties or functions as may be provided by ordinance, resolution, or direction of the City Council, or by law.
87 2.24.040 Members and terms.

The commission consists of five members. Notwithstanding the fixed terms of office called for hereinafter, members of the commission shall serve at the pleasure of the City Council.

Commissioners shall be appointed for terms of four years commencing on January 1 of odd years and terminating on the fourth occurring December 31 thereafter.

Commissioners whose current, existing terms end on December 31, 2023, shall have their terms extended to terminate on December 31, 2024.

2.24.050 Commissioner—Eligibility and qualifications.

2.28.010 Commission created.

A public works and traffic safety commission for the City is created, which shall be known as the Public Works Traffic Safety Commission of the City of Duarte.

2.28.020 Meetings—Regulations—Records.

The commission shall hold a regular meeting on the first Tuesday of each odd-numbered month at seven p.m. at the Duarte Community Center or such other location as may be permitted by law. The commission shall adopt rules for the transaction of business and shall keep a record of its resolutions, decisions, findings, and determinations. Minutes of the commission meetings shall be maintained by the City staff person assigned by the City Manager as the staff liaison to the commission.

2.28.030 Duties and functions.

The duties and functions of the commission shall be to act in an advisory capacity to the City Council and City Manager with respect to matters affecting and relating to the following: traffic laws; parking regulations; speed regulations; stop signs; traffic control signals; traffic calming measures; pavement markings; warning signs; crosswalks; school crossings; traffic safety issues arising from physical hazards, attractive nuisances, and other physical conditions; review the annual Capital Improvement Program and provide recommendations to the City Council relating thereto; other traffic safety and traffic engineering issues as requested for commission study and report by the City Council or the City Manager; such duties and functions as may be provided in Section 2.30.100 of this code; and such other duties and functions as may be provided by ordinance, resolution, or direction of the Council, or by law.

2.28.040 Members and terms.

The commission consists of five members. Notwithstanding the fixed terms of office called for hereinafter, members of the commission shall serve at the pleasure of the City Council.

Commissioners shall be appointed for terms of four years commencing on January 1 of odd years and terminating on the fourth occurring December 31 thereafter.

Commissioners whose current, existing terms end on December 31, 2023, shall have their terms extended to terminate on December 31, 2024.

Notwithstanding anything in this section to the contrary, the City Council may make appointments 89 to the commission for terms of lesser periods of time than the terms otherwise applicable to a particular appointment.

2.28.050 Commissioner—Eligibility and qualifications.

Chapter 2.29 PUBLIC UTILITIES, COMMUNICATIONS, AND TECHNOLOGY

COMMISSION
Sections:

2.29.010 Commission created.

A public utilities, communications, and technology commission for the City is created, which shall be known as the Public Utilities, Communications, and Technology Commission of the City of Duarte.

2.29.020 Meetings—Regulations—Records.

The commission shall hold a regular meeting on the second Wednesday of every oddnumbered month at seven p.m. at the Duarte Community Center or such other location as may be permitted by law. The commission shall adopt rules for the transaction of business and shall keep a record of its resolutions, decisions, findings, and determinations. Minutes of the commission meetings shall be maintained by the City staff person assigned by the City Manager as the staff liaison to the commission.

2.29.030 Duties and functions.

The duties and functions of the commission shall be to act in an advisory capacity to the City Council and City Manager with respect to matters affecting and relating to the following:
telecommunications; cable and satellite communications; public access channels; audio and video services; broadband and internet services and issues; refuse and trash collection; recycling programs; transit; environmental quality; public utility services within the City; green technologies and advancing the “greening of Duarte”; to serve as a hearing board for subscriber complaints; such duties and functions as may be provided in Section 2.30.100 of this code; and such other duties and functions as may be provided by ordinance, resolution, or direction of the Council, or by law.
90 2.29.040 Members and terms.

The commission consists of five members. Notwithstanding the fixed terms of office called for hereinafter, members of the commission shall serve at the pleasure of the City Council.

Commissioners shall be appointed for terms of four years commencing on January 1 of odd years and terminating on the fourth occurring December 31 thereafter.

Commissioners whose current, existing terms end on December 31, 2023, shall have their terms extended to terminate on December 31, 2024.

Notwithstanding anything in this section to the contrary, the City Council may make appointments to the commission for terms of lesser periods of time than the terms otherwise applicable to a particular appointment.

2.29.050 Commissioner—Eligibility and qualifications.

Chapter 2.30 COMMISSIONS AND STANDING COMMITTEES GENERALLY Sections:

2.30.010 Applicability.

The provisions of this chapter shall apply to the Planning and Economic Development Commission, Public Safety Commission, Parks and Recreation Commission, Public Works and Traffic Safety Commission, and Public Utilities, Communications and Technology Commission, and to all other commissions, standing committees, or bodies whose members are appointed by the City Council.

2.30.020 Quorum.

The quorum for meetings of any commission or committee shall be a majority of all of the members of the commission or committee.
91 2.30.030 Compliance with laws and regulations.

The commission or committee and its members shall comply with all applicable laws and regulations, including but not limited to California Government Code Section 54950 et seq. (also known as the Brown Act) and California Government Code Section 81000 et seq. (also known as the Political Reform Act), in carrying out its duties and functions. Members of the commission or committee shall comply with the provisions of Section 2.44.030 if and to the extent applicable.

2.30.040 Appropriation of funds.

The City Council shall provide the funds, equipment, and facilities necessary for the work of the commission or committee. Expenditures shall be within the amounts appropriated for the respective purpose by the City Council. Any gifts or contributions received by a commission, committee, or commission or committee program shall be deemed a gift or contribution received by the City and the expenditure of such shall be as directed by the City Council.

2.30.050 Compensation.

Members of the commission or committee may receive compensation for the attendance at each meeting if compensation and the amount thereof is set forth in a resolution of the City Council.

2.30.060 Vacancies.

If vacancies occur, other than by expiration of term, they shall be filled by appointment by the City Council for: (i) the unexpired portion of the term; or (ii) for such lesser period of time than the full unexpired portion of the term as the City Council may determine, and in such event the City Council may make one or more subsequent appointments for a period or periods not to cumulatively exceed the unexpired portion of the term defined in clause (i). Nothing in this code requires the City Council to fill any vacancy.

2.30.070 Appointments—Reappointments.

Members of the City Council may nominate one or more persons to be members of the commission or committee. Appointment and reappointment of commissioners or committee members shall be by majority vote of all of the members of the City Council. Reappointments of a member of the commission or committee for a subsequent term shall be subject to the same process as for appointments, and incumbent commissioners and committee members shall compete with new candidates. Nothing in this code requires the City Council to make any appointments to the commission or committee or to make any specific number of appointments.

2.30.080 Removal of members.

Any commissioner may be removed from the commission or committee at any time by a majority vote of all of the members of the City Council. In addition, and without limiting the authority of the City Council set forth in the preceding sentence, if a member of any commission or committee shall be absent from two consecutive meetings of said commission or committee, with or without cause or excuse, or if such member shall be absent from more than one-fourth of 92 the scheduled meetings of the commission or committee during any twelve-month period with or without cause or excuse, the City Council may determine whether the term of such commissioner or committee member shall be terminated and the office deemed vacant.

2.30.090 Officers.

The commission or committee shall elect a chairperson and vice-chairperson from among its members for one year terms.

2.30.100 Additional duties and functions.

In addition to the duties and functions specified in this chapter, the commission or committee shall perform such duties as may be specified by ordinance or resolution of the City Council, or by law. Further, the commission or committee shall study and report to the City Council, or such other commission or committee as may be directed by the City Council, upon any matter referred to it for action by the City Council or City Manager or the City staff person performing the function of liaison with the commission or committee. The commission or committee, through its staff liaison, shall keep the City Council advised of all matters pending, and shall furnish any specific information or reports or materials which the City Council may request, including, but not limited to, holding an annual forum with the City Council in which a representative from each commission or committee provides a report on accomplishments from the previous year.

Chapter 2.31 AD HOC COMMITTEES
Sections

2.31.010 Applicability.

The provisions of this chapter shall apply to the ad hoc committees established for a limited purpose as outlined by City Council action and whose members are appointed by the City Council.

2.31.020 Quorum.

The quorum for meetings of the ad hoc committee shall be a majority of all of the members of the ad hoc committee.

2.31.030 Compliance with laws and regulations.

The ad hoc committee and its members shall comply with all applicable laws and regulations in carrying out its duties and functions, including the provisions of Section 2.44.030 to the extent applicable.

2.31.040 Appropriation of funds.

The City Council shall provide the funds, equipment, and facilities necessary for the work of the ad hoc committee. The expenditures of the ad hoc committee shall be within the amounts appropriated for the respective purpose by the City Council. Any gifts or contributions received 93 by the ad hoc committee or for an ad hoc committee program shall be deemed a gift or contribution received by the City and the expenditure of such shall be as directed by the City Council.

2.31.050 Compensation.

Members of the ad hoc committee may receive compensation for the attendance at each meeting if compensation and the amount thereof is set forth in a resolution of the City Council.

2.31.060 Vacancies.

If vacancies occur, the City Council may make one or more subsequent appointments for a vacancy on an ad hoc committee. Nothing in this code requires the City Council to fill any vacancy.

2.31.070 Appointments—Reappointments.

Members of the City Council may nominate one or more persons to be members of the ad hoc committee. Appointment and reappointment of ad hoc committee members shall be by majority vote of all of the members of the City Council. An ad hoc committee shall consist of two current City Councilmembers and three current commissioners from any established commission.

2.31.080 Removal of members.

Any ad hoc committee member may be removed from the ad hoc committee at any time by a majority vote of all of the members of the City Council. In addition, and without limiting the authority of the City Council set forth in the preceding sentence, if a member of any ad hoc committee shall be absent from two consecutive meetings of said ad hoc committee, with or without cause or excuse, or if such member shall be absent from more than one-fourth of the scheduled meetings of the ad hoc committee during any twelve-month period with or without cause or excuse, the City Council may determine whether the term of such ad hoc committee member shall be terminated and the office of such committee member deemed vacant.

2.31.090 Officers.

The ad hoc committee shall elect a chairperson and vice-chairperson from among its members for the duration of the ad hoc committee.

2.31.100 Additional duties and functions.

In addition to the duties and functions specified in this chapter, the ad hoc committee shall perform such duties as may be specified by ordinance or resolution of the City Council, or by law.

Further, the ad hoc committee shall study and report to the City Council, or such other commission or committee as may be directed by the City Council, upon any matter referred to it for action by the City Council or City Manager or the City staff person performing the function of liaison with the ad hoc committee. The ad hoc committee, through its staff liaison, shall keep the City Council advised of all matters pending, and shall furnish any specific information or reports or materials which the City Council may request. Ad hoc committees shall terminate once the purpose for which they were created has been accomplished.
94 11/16/2022
1 Proposed Restructuring of City
Commissions
November 8, 2022
Topics
•Recommendations in brief
•Purpose of Commission restructuring and
analysis conducted
•Issues, themes & opportunities identified
•Recommendations in greater detail
1 2
95 11/16/2022
2 Recommendations in Brief

1. Have five (5) Commissions rather than the current six (6)

2. Have each Commission consist of five (5) Commissioners – this would reduce the total number of Commissioners from 36 to 25

3. Make certain “special” eligibility requirements for Commission membership optional rather than mandatory, based on Council discretion

4. Make regularly-scheduled Commission meetings every other month, with the exception of the Planning Commission (which would remain monthly)

5. Broaden the Commissions’ subject matter responsibilities, including the addition of an “Arts and Culture” Ad Hoc Committee

6. Hold an annual “Report on Commission Activities” workshop What prompted
this discussion
of proposals to
restructure City
Commissions?
• A general sense among several “constituencies” – City Councilmembers, Staff, and Commissioners – that the
City Commissions could be more effective in carrying
out their core functions, which include:
• Giving advice and recommendations to the City
Council and Staff on policies, programs, and
services;
• Providing residents and the broader community an
opportunity to participate in the affairs of local
government and serve their community (in other
words, strengthening our local democracy)
• Providing Commissioners with relevant
experience and expertise should they seek to
become future members of the City Council
3 4
96 11/16/2022
3 Analysis conducted in developing these
restructuring proposals
• Compiled Commission meeting and attendance statistics over a two-year period (Sep. 2020 through Aug. 2022)
• Conducted a 12-question survey of current
Commissioners during Sep./Oct. 2022
• Spoke with City staff & individual Councilmembers
• Researched the Commission structure in other cities
Issues & common themes raised
• The existence of many Commissioner vacancies and the
difficulty in filling them
• Regularly scheduled Commission meetings being
cancelled, often due to a lack of topics for discussion • An opportunity for targeted expansion of Commission
subject matter responsibilities to better align with City priorities
• A desire among Commissioners for more meaningful
participation and/or more substantive issues to advise on 5 6
97 11/16/2022
4 Current number of Commissioners &
vacancies
Planning
Public
Safety
Traffic
Safety
Parks &
Rec.

Public
Services
Economic
Dev
No. of Commissioner
Seats 575757
Current No. of
Vacancies 130301
Current No. of
Commissioners 445456
Percentage of regularly scheduled
meetings held, Sep 2020 – Aug 2022
54% (13/24)
67% (16/24)
42% (8/19)
58% (11/19)
100% (12/12)
50% (5/10)
0%
20%
40%
60%
80%
100%
Planning Public Safety Traffic Safety Parks & Rec Public Services Economic Dev Note: COVID-related
cancellations are excluded
7 8
98 11/16/2022
5 Expanding the subject matter jurisdiction
addressed by City Commissions
• The purpose is to better align the Commission
structure with the City Council’s expressed priorities
• Two additional subject matter areas:
• Public Art (to assist in City beautification, branding, and the development of a “sense of place” in Duarte)
• Capital Project planning (to assist in prioritizing projects, revitalizing commercial centers, and considering options for improved civic infrastructure)
Commissioners expressed a desire to provide
meaningful advice and to feel valued
• “Many of our meetings are purely informational,
which is interesting, but doesn’t have much of an
impact on the service the City provides.”
• “Commissioners [want] to feel as if they are truly
involved in the City’s decision-making process”
9 10
99 11/16/2022
6 Recommendations in Greater Detail,
Commission by Commission
Existing Structure Proposed Structure
The Commission structure – existing and
proposed
Planning (5)
Public Safety (7)
Traffic Safety (5)
Public Services (5)
Parks & Recreation (7)
Economic Development (7)
Planning and Economic
Development (5)
Public Safety (5)
Public Works & Traffic Safety (5)
Public Utilities, Communications
& Technology (5)
Parks & Recreation (5)
*Arts & Culture Ad Hoc
Committee (5)
11 12
100
11/16/2022
7 The Public Services Commission – just change the
name!
• No. of Commission
members remains at 5
• Meeting frequency
remains every other
month
• Duarte residency remains
only membership
requirement
From • Public Services
Commission
To
• Public Utilities,
Communication,
and Technology
Commission
For both the Public Safety Commission
and the Parks & Recreation Commission
• The same changes are proposed for both
Commissions:
• Reduce number of Commissioners on each from 7 to 5
• Reduce meeting frequency for each from monthly to every other month
• Make optional, rather than mandatory, the current
“special” Commission member eligibility requirements for each (see next slide)
13 14
101
11/16/2022
8 Existing Commission Structure Proposed Commission Structure Public Safety Commission Public Safety Commission
No. of Members: 7 No. of Members: 5
Meeting Frequency: Monthly Meeting Frequency: Every other month Membership requirements: 4 Duarte residency Membership requirements: 5 Duarte residency 1 Chamber‐rcmnd business owner/op *May have 1 DUSD rep
1 DUSD representative (DUSD‐rcmnd) *May have 1 Chamber rep 1 "County"/MADTC/Sprv/LACHRC * May have 1 "County"/MADTC/Sprv/LACHRC representative *Duarte residency optional
Parks and Recreation Commission Parks and Recreation Commission No. of Members: 7 No. of Members: 5
Meeting Frequency: Monthly Meeting Frequency: Every other month Membership requirements: 4 Duarte residency Membership requirements: 5 Duarte residency* 1 Duarte residency optional *May have 1 senior w prgm exp 1 senior representative (prgm exp) *May have 1 DUSD rep 1 DUSD representative (DUSD‐rcmnd) **DUSD rep need not be Duarte residents
From “Traffic Safety” to “Public Works and Traffic
Safety” Commission – not just a name change!
• A couple recommended changes (beyond the name)
• Reduce meeting frequency from monthly to every other
month
• Add to its subject matter jurisdiction the provision of advice and recommendations to the City Council and Staff on the annual Capital Improvement Program (CIP)
• No. of Commissioners remains unchanged (5), and
Duarte residency remains the sole membership
requirement
15 16
102
11/16/2022
9 Consolidate the separate Planning & Economic Development Commissions into a single, 5-member Commission
• Remains the City’s state-mandated planning agency
• Add to its subject matter jurisdiction the provision of advice and recommendations to the City Council and Staff on economic development matters
• Eliminate or make optional the “special” requirements for Commission membership (currently mandatory on Economic Development Comm.) Planning Economic
Development
Planning &
Economic
Development
Existing Commission Structure Proposed Commission Structure Planning Commission Planning and Economic Development Commission No. of Members: 5 No. of Members: 5
Meeting Frequency: Monthly Meeting Frequency: Monthly
Membership requirements: Duarte residency Membership requirements: 5 Duarte residency* *May have 1 business owner
or business operator, but Duarte
residency still required
Economic Development Commission +1) Arts and Culture Ad Hoc Committee No. of Members: 7 *No. of Members: 5
Meeting Frequency: Every other month Meeting Frequency: As needed Membership requirements: 4 Duarte residency Membership requirements: 5 Duarte residency* 2 Chamber‐rcmnd business owner/op *Three current City Councilmembers 1 business owner/op (nn Chmbr rec) *Two current City Commissioners 17 18
103
11/16/2022
10 A new Arts and Culture Ad Hoc
Committee
• Proposal for this new Committee:
• Would meet on an as-needed basis to address specific
issues or projects as directed by the City Council
• Would consist of five (5) members, appointed by the City Council for the specific issue/project, but those five
members would be drawn from sitting Councilmembers
and Commissioners – e.g.,
• Two (2) sitting City Councilmembers; and
• Three (3) sitting City Commissioners
Last, but not least, hold an annual “Report
on Commission Activities” workshop
• An annual forum bringing together the City Council and a representative from each of the five Commissions to report on Commission accomplishments over the previous year
19 20
104
11/16/2022
11 It is recommended that the City
Council discuss these
proposals for restructuring City
Commissions and provide
direction to Staff
21 105
106
107
108
109
110
111
112

CITY OF DUARTE, CALIFORNIA

FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Prepared by:

Finance Department
113

CITY OF DUARTE
For the Fiscal Year Ended June 30, 2022
Table of Contents
Page(s)
Independent Auditor’s Report .................................................................................................................... 1 Management’s Discussion and Analysis (Required Supplementary Information - Unaudited) ................ 4 Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position ................................................................................................................ 9 Statement of Activities .................................................................................................................. 10 Fund Financial Statements:

Balance Sheet – Governmental Funds ........................................................................................... 11 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............................................................................................... 12 Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds ................................................................................................................ 13 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............................................. 14 Statement of Fiduciary Net Position .............................................................................................. 15 Statement of Changes in Fiduciary Net Position .......................................................................... 16 Notes to the Basic Financial Statements ............................................................................................. 17 Required Supplementary Information:

Budgetary Comparison Schedule – General Fund .............................................................................. 53 Budgetary Comparison Schedule – Low and Moderate Housing Special Revenue Fund .................. 54 Schedule of the City’s Proportionate Share of the Net Pension Liability ........................................... 55 Schedule of Pension Contributions ..................................................................................................... 56 Schedule of Changes in the Net OPEB Liability and Related Ratios ................................................. 57 Schedule of OPEB Contributions ....................................................................................................... 58 Note to Required Supplementary Information ......................................................................................... 60 Other Supplemental Information:

Budgetary Comparison Schedule - Community Improvement Capital Projects Fund ............................ 61 Combining and Individual Fund Statements and Schedules:

Combining Balance Sheet – Nonmajor Governmental Funds ............................................................ 62 Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) – Nonmajor Governmental Funds .................................................... 67 Nonmajor Budgetary Comparison Schedules – Special Revenue Funds:

State Gasoline Tax .............................................................................................................................. 72 Lighting and Landscaping .................................................................................................................. 73 Community Development Block Grant .............................................................................................. 74 Supplemental Law Enforcement ......................................................................................................... 75 Air Quality Management Distribution ................................................................................................ 76 Measure M .......................................................................................................................................... 77 Quimby Act ........................................................................................................................................ 78 Proposition A Transit .......................................................................................................................... 79 Housing Authority .............................................................................................................................. 80 Proposition C Transit .......................................................................................................................... 81 PEG………………. ............................................................................................................................ 82 114

CITY OF DUARTE
For the Fiscal Year Ended June 30, 2022
Table of Contents
Page(s)
Nonmajor Budgetary Comparison Schedules – Special Revenue Funds (Continued):

Measure R LR Transit ........................................................................................................................ 83 Measure W .......................................................................................................................................... 84 SB1/RMRA………………. ................................................................................................................ 85 Bicycle and Pedestrian………………. ............................................................................................... 86 Budgetary Comparison Schedules – Capital Projects Funds Inclusionary Housing .......................................................................................................................... 87

Budgetary Comparison Schedule – Debt Service Funds
Town Center ....................................................................................................................................... 88 Infrastructure....................................................................................................................................... 89

115

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 9465 WILSHIRE BLVD., 3RD FLOOR 5800 E. HANNUM, SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.670.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com

WILSON LAM, CPA
- 1 -
OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INDEPENDENT AUDITOR’S REPORT
Honorable Mayor and City Council
City of Duarte, California
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Duarte, California (City), as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position for the fiscal year then ending in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt whether the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 116
- 2 -
Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks.

Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those changed with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, the budgetary comparison information for the General Fund, the budgetary comparison information for the Low and Moderate Housing Special Revenue Fund, the Schedule of Proportionate Share of the Net Pension Liability, the Schedule of Pension Contributions, the Schedule of Changes in Net OPEB Liability and Related Ratios, and the Schedule of OPEB Contributions on pages 4 through 8 and 53 through 58, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements 117
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in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such 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 combining and individual non-major fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 31, 2022, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Moss, Levy & Hartzheim, LLP
Culver City, California
October 31, 2022
118
4 City of Duarte
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
This discussion and analysis is intended to provide readers with a narrative overview of the City of Duarte’s (City’s) financial activities for the fiscal year ended June 30, 2022. This information should be considered in conjunction with the accompanying financial statements and the notes to those statements.

Financial Highlights
 At the close of the fiscal year, the City’s assets exceeded its liabilities by $74,844,692 (net position).

A significant part of assets is the estimated value of cash and investments and infrastructure, which has been capitalized in accordance with the requirements of GASB 34.  During the fiscal year, City program revenues exceeded expenses and the City’s net position reflects an increase of $7,326,891.
 The City’s governmental funds had ending fund balances of $41,513,913 which is an increase of $8,687,068 over the prior year fund balance of $32,826,845.  This fiscal year, the City’s General Fund experienced a net change in Fund Balance of $8,360,471.

This was primarily due to the increase in revenues such as sales tax, one-time development fees and the first installment of American Rescue Plan Act funds. There were also reduced expenses given the completion of the Infrastructure Modernization project and the dissolution of the Successor Agency and corresponding affordable housing set aside requirements.  While the City’s debt decreased by $293,823 during the fiscal year to $3,916,455 due to the normal scheduled repayments, several leases were added to Long Term Liabilities reporting due to the implementation of GASB 87, thus increasing the total amount. See Note #9 for further details.  At June 30, 2022, the City reported a net pension liability of $9,811,894 and related deferred outflows of $4,568,079 and deferred inflows of $9,274,816. See Note #12 for further details.  At June 30, 2022, the City reported an OPEB liability of $8,373,450 and related deferred outflows of $2,784,522 and deferred inflows of $481,619. See Note #13 for further details.

Overview of the Basic Financial Statements
The City’s basic financial statements consist of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the basic financial statements. In addition, required supplementary information is provided relating to the City’s budgets for major funds.

Government-wide Financial Statements
The government-wide financial statements are found on pages 9 and 10 of this report. They are designed to give readers an overview of the City’s financial position. These statements include all of the City’s assets and liabilities, using the full accrual basis of accounting, which is similar to accounting methods used by most private sector companies. All of a fiscal year’s revenues and expenses are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. As a result, assets, liabilities, and expenses are reported in these statements for some transactions that will result in cash flow in future fiscal periods.

The “Statement of Net Position” presents all of the City’s assets and liabilities, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator for determining whether the financial position of the City is improving or deteriorating. 119
5 The “Statement of Activities” presents information showing the City’s revenues and expenses for the fiscal year. Functional activities are identified in this statement; whereby direct and indirect functional costs are shown net of related program revenue. This statement shows the extent to which the various functions depend on general taxes and non-program revenues for support.

The government-wide financial statements encompass the activities of four different legal entities: the City of Duarte, the Duarte Housing Authority, the Duarte Community Facilities Financing Authority and the Duarte Public Financing Authority. This is in keeping with generally accepted accounting principles, as the City’s elected officials have a continuing oversight responsibility for all four entities.

The City of Duarte provides an array of services to the public similar to those of other municipal governments. These include police protection, parks and recreation, planning and development, public works, code enforcement, animal control, transit services, and refuse collection. The Housing Authority is responsible for promoting the development of low and moderate-income housing. The function of both Financing Authorities is to facilitate the issuance of debt by both the City and the Housing Authority.

Fund Financial Statements
The fund financial statements can be found on pages 11 and 13 of this report. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Fund accounting is used to demonstrate compliance with finance related legal requirements. All of the funds of the City of Duarte can be divided into two categories: governmental funds and fiduciary funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as “governmental activities” in the government-wide financial statements. Unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on the balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near-term financing requirements.

The City maintains twenty-one individual governmental funds. Three of these funds are considered “major” and, according to generally accepted accounting principles, are reported separately in the fund financial statements. The remaining eighteen funds are reported on a consolidated basis.

Because the focus of fund financial statements is narrower than that of the government-wide financial statements, it can be useful to compare the two. Comparisons may give readers a better understanding of the long-term impact of the City’s near-term financial decisions. On pages 12 and 14 of this report, statements are provided reconciling the “Governmental Fund Balance Sheet” and the “Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances” to the government-wide financial statements.

Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the government.

Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the City of Duarte’s own programs. The Successor Agency Fund is a fiduciary fund; the City budgets for this fund to reflect the operations of the Successor Agency. Trust funds are set up to account for the resources held for bond payments and for recording transactions performed by appointed trustees. The City does not budget for the trustee activities. Please note that the Successor Agency was dissolved as of April 2022.

Notes to the Basic Financial Statements
This report includes notes to the basic financial statements. They provide additional information that is important to set a complete understanding of the data contained in the government-wide and fund financial statements. The notes can be found on pages 17 through 52 of the report. 120
6 Government-wide Financial Analysis
The government-wide financial analysis focuses on net position and changes in net position for the City’s governmental activities. A summary of net position as of June 30, 2022 is as follows:

Net Position
Governmental Activities
2021 2022

Current and other assets $ 36,185,855 $ 45,450,799
Capital assets 56,619,785 57,455,899
Total assets $ 92,805,640 $102,906,678
Deferred Outflows of Resources $ 4,832,551 $ 7,352,601
Current and other liabilities $ 3,201,664 $ 3,231,604
Long-term debt outstanding 25,689,260 22,101,799
Total liabilities $ 28,890,924 $ 25,333,403

Deferred Inflows of Resources $ 1,229,466 $ 10,081,184
Net assets (liabilities):

Net Investment in capital assets $ 53,790,063 $ 54,883,794 Restricted 15,510,188 15,682,379
Unrestricted (1,782,450) 4,278,519
Total net position $ 67,517,801 $ 74,844,692
As discussed earlier in this analysis, net position may serve as an indicator of the City’s financial position.

At the end of the fiscal year 2022, assets exceeded liabilities by $74,844,692.

The City’s primary assets were cash - $38,018,366, land held for resale - $3,620,451 and capital assets - $57,455,899. A significant portion of the City’s cash is comprised by reserves and special funds for restricted uses and therefore is unavailable to pay for current general activities. Land held for resale represents the value of properties held by the City for future development purposes. The capital assets figure is the estimated value of all the equipment, land, buildings, and infrastructure owned by the City. It conforms to accounting rules requiring such assets be inventoried, valued, and depreciated.

The City’s primary liabilities are its net pension liability - $9,811,894, its net OPEB liability - $8,373,450 and its long-term bonded indebtedness - $3,916,455.
121
7 A summary of the changes in the City’s net position for the fiscal year ended June 30, 2022 is as follows:

Changes in Net Position

Governmental Activities

2021 2022
Revenues :

Program revenues :

Charges for services $6,279,584 $8,678,501
Operating grants 3,031,076 5,250,142
Capital grants 1,194,469 908,953
General revenues:

Taxes 13,696,738 15,350,977
Use of money and property 271,147 135,737
Intergovernmental 2,458,468 2,562,777
Miscellaneous 417,603 220,874
Total revenues 27,347,085 33,107,961
Expenses:

General government 5,732,985 6,702,912
Safety 6,537,795 7,376,278
Development 5,594,497 5,655,481
Recreation and culture 3,047,396 3,562,084
Transportation 2,695,310 2,414,223
Interest expense 73,704 70,092
Total expenses 23,681,687 25,781,070
Change in net position 3,665,398 7,326,891
Net position - beginning of fiscal year 63,852,403 67,517,801

Net position - end of fiscal year $67,517,801 $74,844,692 At fiscal year-end, the City’s net position had increased by $7,326,891.

City Fund Financial Analysis
The City fund analysis focuses on governmental fund balances and on any restrictions or commitments that limit the availability of fund balances for future use.

As of June 30, 2022, the City’s governmental funds had a total ending fund balance of $41,513,913. This amount represents an increase of $8,687,068, or 26.5% as compared to the prior fiscal year fund balance of $32,826,845.

As discussed earlier, the increase in the General Fund was largely due to the increased sales tax revenue, development fees and ARPA funds. While most of the Special Revenue Funds had minor changes in fund balance, the exceptions are noted as follows. The State Gas Tax, Measure M, Measure W and SB1/RMRA Funds spent little or nothing on project expenditures and as a result contributed to the respective fund balances.
122
8 Capital Asset and Debt Administration
Capital Assets
At fiscal year-end, the City had $57.5 million invested in a broad range of capital assets including buildings, parks, streets, sidewalks, traffic signals, sewers, storm drains, curbs and gutters, streetlights, vehicles, medians, and other assets. This amount represents an overall increase (including additions, deductions and depreciation) of $905,826 as compared to the prior fiscal year. Additional information can be found in Note 6.

Debt Administration
At the end of the fiscal year, the City had both bonded and other long-term debt totaling $3,916,455. A summary of the City’s debt activity for the fiscal year ended is as follows:

Outstanding Debt at Year-end

Increase
2021 2022 (Decrease)
Certificates of participation $ 222,067 $ 74,764 $(147,303) US Bancorp Infrastructure Lease 2,596,150 2,438,140 (158,010) CA Energy Comm Loan 84,513 66,698 (17,815)
Leases 339,226 326,825 (12,401)
Accrued vacation & sick leave 968,322 1,010,028 41,706
Total debt $ 4,210,278 $ 3,916,455 ($293,823)
Additional information about the City’s debt may be found in Note 9 to the basic financial statements.

Economic Factors and Next Year’s Budget
The General Fund cash balance will end fiscal year 2021/22 with $25 million, which includes $2.1 million in funds that are specifically restricted for improvements in the Town Center Specific Plan area, $265,530 in restricted funds for storm drain, pension and vehicle replacement expenses and $2.5 million in funds for special one-time projects to be identified by the City Council.

While this is an $8 million increase in General Fund cash balance, a good portion of the positive change in fund balance is the result of one-time revenues, such as development related fees and Federal recovery funds. We know that ongoing expenses continue to increase, and these cannot be supported in the long term by one-time revenues. The good news is that ongoing revenues such as sales tax grew this year, and this is a reflection of a positive 2021/22 economy. The City is constantly working towards balancing operating expenses with revenues and this year ended with a more balanced sustainable budget.

Requests for Information
These financial statements are designed to provide citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to demonstrate accountability for the money it receives.

If there are questions, or a need for more information, please contact the City of Duarte, 1600 Huntington Drive, Duarte, California, 91010, or call (626) 357-7931. 123

CITY OF DUARTE

STATEMENT OF NET POSITION
JUNE 30, 2022
Governmental
Activities
Assets:

Cash and investments $ 38,018,366
Receivables:

Accounts 183,585
Taxes 2,630,750
Notes and loans, net -
Accrued interest 28,981
Grants 195,768
Leases 335,159
Prepaid costs 718
Land held for resale 3,620,451
Restricted assets:

Cash and investments with fiscal agent 102,679
Right to use leased assets, net of accumulated amortization 334,322 Capital assets not being depreciated 23,014,238
Capital assets, net of accumulated depreciation 34,441,661 Total Assets 102,906,678
Deferred Outflows of Resources:

Deferred OPEB related items 2,784,522
Deferred pension related items 4,568,079
Total Deferred Outflows of Resources 7,352,601
Liabilities:

Accounts payable 2,006,519
Accrued liabilities 103,423
Accrued interest 45,278
Unearned revenue 479,733
Retention payable 52,974
Deposits payable 543,677
Noncurrent liabilities:

Due within one year 406,567
Due in more than one year 3,509,888
Net OPEB liability 8,373,450
Net pension liability 9,811,894
Total Liabilities 25,333,403
Deferred Inflows of Resources:

Deferred OPEB related items 481,619
Deferred pension related items 9,274,816
Lease receivable 324,749
Total Deferred Inflows of Resources 10,081,184
Net Position:

Net investment in capital assets 54,883,794
Restricted for:

Development projects 9,355,163
Debt service 64,354
Storm drains 93,704
Transportation 5,998,832
Pensions 102,678
Recreation and cultural 67,648
Unrestricted 4,278,519
Total Net Position $ 74,844,692
See Accompanying Notes to Financial Statements.
-9-
124

CITY OF DUARTE

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Net (Expense)
Revenue
and Change in
Net Position
Primary
Government
Operating Capital
Functions/Programs Charges for Grants and Grants and Governmental Primary Government: Expenses Services Contributions Contributions Activities Governmental activities:

General government $ 6,702,912 $ 448,051 $ 288,185 $ - $ (5,966,676) Safety 7,376,278 349,445 2,821,864 - (4,204,969)
Development 5,655,481 6,554,420 354,716 - 1,253,655
Recreation and cultural 3,562,084 285,011 - 44,047 (3,233,026) Transportation 2,414,223 1,041,574 1,785,377 864,906 1,277,634 Interest on long-term debt 70,092 - - - (70,092)
Total Governmental Activities 25,781,070 8,678,501 5,250,142 908,953 (10,943,474) Total Primary Government $ 25,781,070 $ 8,678,501 $ 5,250,142 $ 908,953 (10,943,474) General revenues:

Taxes:

Property taxes, levied for general purposes 2,748,113
Transient occupancy tax 246,762
Sales taxes 10,717,898
Franchise taxes 1,278,597
Business license taxes 359,607
Motor vehicle in lieu - unrestricted 2,562,777
Use of money and property 135,737
Other 220,874
Total general revenue 18,270,365
Change in net position 7,326,891
Net position, beginning of fiscal year 67,517,801
Net position, end of fiscal year $ 74,844,692
Program Revenues
See Accompanying Notes to Financial Statements.
-10-
125

CITY OF DUARTE

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2022
Special
Revenue Fund
Former RDA Capital
Low and Projects Other Total
Moderate Community Governmental Governmental
General Housing Improvement Funds Funds
Assets:

Pooled cash and
investments $ 24,968,057 $ 3,170,079 $ 672,329 $ 9,207,901 $ 38,018,366 Receivables:

Accounts 183,585 - - - 183,585
Taxes 2,558,946 - - 71,804 2,630,750
Notes and loans, Net - - - - -
Accrued interest 28,981 - - - 28,981
Grants 100,511 - - 95,257 195,768
Leases 335,159 - - - 335,159
Prepaid costs 718 - - - 718
Due from other funds 3,302 - - - 3,302
Land held for resale 2,738,698 881,753 - - 3,620,451
Restricted assets:

Cash and investments -
fiscal agents 102,678 - - 1 102,679
Total assets $ 31,020,635 $ 4,051,832 672,329 $ 9,374,963 $ 45,119,759 Liabilities:

Accounts payable $ 1,731,521 $ - $ - $ 274,998 $ 2,006,519 Accrued liabilities 103,065 - - 358 103,423
Unearned revenue 136,033 - 319,000 24,700 479,733
Retention payable 3,977 - 23,149 25,848 52,974
Deposits payable 543,677 - - - 543,677
Due to other funds - - - 3,302 3,302
Total liabilities 2,518,273 342,149 - 329,206 3,189,628 Deferred inflows of resources:

Unavailable revenues 83,035 - - 8,434 91,469
Lease 324,749 - - - 324,749
Total deferred inflows of
resources 407,784 - - 8,434 416,218
Fund balances:

Nonspendable:

Prepaid costs 718 - - - 718
Land held for resale 2,738,698 - - 2,738,698 -
Lease receivable 10,410 - - - 10,410
Restricted for:

Development projects 2,101,690 4,051,832 330,180 2,871,461 9,355,163 Recreation and culture - - - 67,648 67,648
Transportation - - 5,990,398 - 5,990,398
Storm drains 93,704 - - - 93,704
Pensions 102,678 - - - 102,678
Debt service - - - 109,632 109,632
Committed to:

Vehicle replacement 69,148 - - - 69,148
Assigned
Special projects 2,544,238 - - 2,544,238 -
Unassigned 20,433,294 - - (1,816) 20,431,478
Total fund balances 28,094,578 4,051,832 330,180 9,037,323 41,513,913 Total liabilities, deferred
inflows of resources,
and fund balances $ 31,020,635 $ 4,051,832 $ 672,329 $ 9,374,963 $ 45,119,759 See Accompanying Notes to Financial Statements.
-11-
126

CITY OF DUARTE

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
JUNE 30, 2022
Fund balances of governmental funds $ 41,513,913
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation have not been included as financial resources in the governmental fund activity. 57,455,899
Right to use assets arising from leasing activities have not been included as financial resources in the governmental fund activity. 334,322
Long-term debt and compensated absences have not been included in the governmental fund activity:

Bonds payable $ (74,764)
U.S. Bancorp lease (2,438,140)
CA Energy Commission loan (66,698)
Lease Liabilities (326,825)
Compensated absences (1,010,028) (3,916,455)
Other post employment related debt applicable to the City governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. Deferred outflows of resources and deferred inflows of resources related to OPEB are only reported in the statement of net position as changes to these amounts only effect the government wide statements for governmental activities.

Deferred outflows of resources 2,784,522
Deferred inflows of resources (481,619)
Net OPEB liability (6,070,547) (8,373,450)
Accrued interest payable for the current portion of interest due on long-term debt has not been reported in the governmental funds. (45,278)
Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 91,469
Governmental funds report all pension contributions as expenditures; however, in the statement of net position, the excess of the total pension liability over the plan fiduciary net position is reported as a net pension liability. Deferred outflows of resources and deferred inflows of resources related to pensions are only reported in the statement of net position as changes to these amounts only effect the government wide statements for governmental activities.

Net pension liability (9,811,894)
Deferred inflows related to pensions (9,274,816)
Deferred outflows related to pensions 4,568,079 (14,518,631) Net position of governmental activities $ 74,844,692
See Accompanying Notes to Financial Statements.
-12-
127

CITY OF DUARTE

STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Special
Revenue Fund
Former RDA Capital
Low and Projects Other Total
Moderate Community Governmental Governmental
General Housing Improvement Funds Funds
Revenues:

Taxes $ 15,350,977 $ - $ - $ - $ 15,350,977
Assessments - - - 1,001,926 1,001,926
Licenses and permits 5,543,382 - - - 5,543,382
Intergovernmental 5,649,707 - - 3,187,444 8,837,151
Charges for services 367,255 - - 32,736 399,991
Use of money and property 5,355 97,803 3,744 28,835 135,737 Fines and forfeitures 691,627 - - - 691,627
Miscellaneous 220,874 - - - 220,874
Total revenues 27,921,625 5,355 3,744 4,250,941 32,181,665 Expenditures:

Current:

General government 5,959,841 - - - 5,959,841
Safety - 6,752,388 - 161,341 6,913,729
Development 3,710,596 8,578 - 1,294,517 5,013,691
Recreation and cultural 2,582,759 - - - 2,582,759
Transportation - - 35,500 1,173,433 1,208,933
Capital outlay 345,628 462,979 - 589,283 1,397,890
Debt service:

Principal retirement 118,781 - - 326,806 445,587
Interest and fiscal charges 5,631 - - 68,584 74,215
Total expenditures 19,475,624 8,578 498,479 3,613,964 23,596,645 Excess (deficiency) of revenues
over (under) expenditures 8,446,001 (3,223) (494,735) 636,977 8,585,020 Other financing sources
(uses):

Lease proceeds 102,048 - - - 102,048
Transfers in 601,110 - 48,511 740,177 1,389,798
Transfers out (788,688) - (601,110) - (1,389,798)
Total other financing
sources (uses) (85,530) - 48,511 139,067 102,048
Net change in fund balances 8,360,471 (3,223) (446,224) 776,044 8,687,068 Fund balances, beginning of
fiscal year, as originally
stated 19,734,107 4,055,055 776,404 8,261,279 32,826,845 Prior period adjustment - - - - -
Fund balances, beginning of
fiscal year, as restated 19,734,107 4,055,055 776,404 8,261,279 32,826,845 Fund balances, end of fiscal
year $ 28,094,578 $ 4,051,832 $ 330,180 $ 9,037,323 $ 41,513,913 See Accompanying Notes to Financial Statements.
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128

CITY OF DUARTE

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Net change in fund balances - total governmental funds $ 8,687,068 Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives and reported as depreciation expense. The amount by which depreciation exceeded capital outlays in the current period.

Capital outlay $ 1,295,842
Donation of traffic signals 1,041,574
Capital outlays determined to be repairs and not capitalized (69,712) Capital assets recorded in expenditure accounts 45,433
Depreciation 713,655 (1,599,482)
Repayment of bond principal and lease payments are expenditures in the governmental funds, but the repayment reduce long-term liabilities in the statement of net position.

Principal repayments 445,587
Lease payments 568,046 122,459
Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. 4,123
Compensated absence expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. This is the net change for the current period. (41,706) Governmental funds report lease acquisitions as capital outlays. However, in the statement of activities, the costs of those assets are allocated over the estimated useful life of the asset and are reported as amortization expense. The amount that capital outlays exceeded amortization expense in the current period:

Capital outlay 102,048
Amortization of right to use assets (114,962) (12,914)
Lease liabilities are considered to be acquisition of long-term debt and are reported as other financing sources in the governmental funds. In the statement of net position the amounts are reported as liabilities. (102,048)
Other post employment benefits reported in the governmental funds includes cash payments made into the trust fund and payments on behalf of retirees. In the statement of activities, OPEB expense includes the change in the net OPEB liability, and related change in OPEB amounts for deferred outflows of resources and deferred inflows of resources. (655,964) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental activities. (115,278)
Pension obligation expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. (1,718,091)
Change in net position of governmental activities $ 7,326,891 See Accompanying Notes to Financial Statements.
-14-
129

CITY OF DUARTE

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2022
Private-Purpose
Trust Fund
Successor
Agency of the
Former RDA
Assets:

Cash $-
Total Assets -
Net Position:

Net position held in trust for other purposes -
Total Net Position $-
See Accompanying Notes to Financial Statements.
-15-
130

CITY OF DUARTE

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR FISCAL YEAR ENDED JUNE 30, 2022
Private-Purpose
Trust Fund
Successor
Agency of the
Former RDA
Additions:

Taxes $-
Total Additions -
Deductions:

Dissolution payment to Los Angeles County 55,311
Total Deductions 55,311
Changes in Net Position (55,311)
Net Position - Beginning of Fiscal Year 1,255,311
Prior Period Adjustment (1,200,000)
Net Position - Beginning of Fiscal Year, Restated 55,311 Net Position - End of Fiscal Year $-
See Accompanying Notes to Financial Statements.
-16-
131

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 17 -
Note 1: Summary of Significant Accounting Policies
The City of Duarte, California (the City) was incorporated August 22, 1957. The City operates under a Council-Manager form of government. The City’s major operations include police, code enforcement, animal control, parks and recreation, planning and development, public works, transit services, refuse collection, and general administrative services.

The basic financial statements of the City have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

Reporting Entity
The reporting entity, “City of Duarte”, is comprised of the various funds of the City of Duarte (City), the Duarte Public Finance Authority ( Finance Authority), the Duarte Housing Authority (Housing Authority), and the Duarte Community Facilities Financing Authority (DCFFA). As required by generally accepted accounting principles in the United States of America, these financial statements present the City of Duarte (the primary government) and its component units. The component units discussed below are included in the City’s reporting entity because of the significance of their operational or financial relationship with the City.

These entities are legally separate from each other. However, the City of Duarte elected officials have a continuing oversight responsibility over the Finance Authority and Housing Authority.

An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes or set rates or charges, or issue bond debt without approval by the primary government. In a blended presentation, a component unit’s balances and transactions are reported in a manner similar to the balances and transactions of the City. Component unites are presented on a blended basis when the component unit’s governing body is substantially the same as the City’s or the component unit provides services almost entirely to the City.

Blended Component Units
The Duarte Public Financing Authority (the Authority) was organized in 1988 for the specific purpose of facilitating the issuance of debt instruments. It has no separate existence and has acted as a conduit between the issuer (the City) and the underwriters. Separate financial statements of the Public Financing Authority were not prepared.

The Duarte Housing Authority (the Housing Authority) was established pursuant to California Housing Authorities Law (Health and Safety Code Sections 34200 et seq.) on March 22, 2011. The purpose of the Housing Authority is to provide safe and sanitary housing opportunities for Duarte residents. Although the Housing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Housing Authority. Separate financial statements of the Housing Authority were not prepared.

132

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 18 -
Note 1: Summary of Significant Accounting Policies (Continued) Organizations Other Than Component Units:

Other governmental agencies, such as the County of Los Angeles, the Duarte Unified School District, etc. provide services within the City. However, each of these agencies is governed by an independently elected governing board. Accordingly, their financial information is not included within the scope of this financial report, because the City Council does not have a continuing oversight responsibility over them, nor are their financial operation closely related thereto.

Government-wide and Fund Financial Statements
The City’s government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government and its component units. All fiduciary activities are reported only in the fund financial statements. The City does not have any business-type activities; therefore, only governmental activities are reported.

These basic financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities present changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. Certain types of transactions are reported as program revenues for the City in three categories: (1) charges for services, (2) operating grant and contributions and (3) capital grants and contributions. Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated.

Government-wide and Fund Financial Statements
The City uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. These statements provide information about the government’s funds, including its fiduciary funds and blended component units. Separate statements for each fund category- governmental and fiduciary- are presented.

The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with separate self-balancing accounts that comprise its assets, deferred outflows, liabilities, deferred inflows, fund equity, revenues, and expenditures/expenses.

Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The minimum number of funds is maintained consistent with legal and managerial requirements.

Funds
The City reports the following major governmental funds:

General Fund - The General Fund is the general operating fund of the City which accounts for all or most of the City’s general activities and financial resources except those that are required to be accounted for in another fund. 133

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 19 -
Note 1: Summary of Significant Accounting Policies (Continued) Former RDA Low and Moderate Income Housing Fund – This fund accounts for resources received from the Redevelopment Property Tax Trust Fund for the implementation, administration, and monitoring of the Low and Moderate income housing affordability and other reporting requirements of the State Housing and Redevelopment.

Capital Projects Community Improvement Fund – This fund accounts for resources received from the ATP Cycle 4 Grant and the Measure M Grant, along with in Lieu frees from the City of Hope. These funds will be used for PA&ED, PS&E and/or construction.

Additionally, the City reports the following fund types:

Special Revenue Funds – Special Revenue Funds are used to account for the revenues derived from specific revenue sources, which are restricted by law or administrative regulation for specified purposes.

Capital Projects Funds – Capital project funds are used to account for financial resources to be used for the acquisition and construction of capital assets.

Debt Service Funds – Debt Service Funds are used to account for the accumulation of resources for the periodic payment of principal and interest on long-term debt.

Private-purpose Trust Funds – The Private-purpose trust fund is used to account for the assets and liabilities of the former redevelopment agency and is allocated revenue to pay estimated installment payments of enforceable obligations until obligations of the former redevelopment agency are paid in full and assets have been liquidated.

Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balances for all major governmental funds. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that met those qualifications.

All governmental funds are accounted for on a spending or current financial resources measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balance presents increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. The Reconciliations of the Fund Financial Statements to the Government-Wide Financial Statements if provided to explain the differences created by the integrated approach of GASB Statement No. 34.

The private-purpose trust fund is reported using the economic resources measurement focus and the accrual basis of accounting.

Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Non-exchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is 134

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 20 -
Note 1: Summary of Significant Accounting Policies (Continued) recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year for which all eligibility requirements have been satisfied.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, except for principal and interest on long-term liabilities, claims and judgments, and employee leave benefits, which are recognized as expenditures when they are due and payable.

Property taxes, franchise taxes, licenses, intergovernmental revenue, charges for services, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government. Amounts reported as program revenues include 1) charges to members, customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, and then use unrestricted resources as needed.

Assets, Deferred Outflows, Liabilities, Deferred Inflows, and Net Position or Equity Cash and Cash Equivalents
The City has defined cash and cash equivalents to include cash on hand, demand deposits, as well as cash with fiscal agents. Additionally, each fund’s equity in the City’s investment pool is treated as a cash equivalent because the funds can deposit or effectively withdraw cash at any time without prior notice or penalty.

Investments
Investments are stated at fair value, (generally quoted market prices). The City’s policy is to hold investments until maturity or until market values equal or exceed cost.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Land Held for Resale
Land Held for Resale is an inventory of land purchased, which will be sold. The land is recorded at the lower of the acquisition cost or market.
135

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 21 -
Note 1: Summary of Significant Accounting Policies (Continued) Lease Receivable
The City’s lease receivables are measured at the present value of payments expected to be received during the lease term. Under the lease agreements, the City receives variable lease payments as each lease has an annual increase in payment of 1% to 4%.

Capital Assets
Capital assets, which include land, intangible assets (e.g., easements and rights of way), buildings, improvements, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the government-wide financial statements. Capital assets are defined by the City as assets with a purchase cost of over $5,000 and have a useful life of two years or more. Assets are recorded at actual historical cost or estimated historical cost. Donated capital assets are recorded at fair value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Capital assets of the primary government are depreciated using the straight line method over the following estimated useful lives:

Buildings 60 years
Sewer System 60 years
Machinery & Equipment 5 – 35 years
Improvements 10 – 20 years
Other infrastructure 10 – 50 years

GASB Statement No. 34 requires the City to report and depreciate new infrastructure assets. Infrastructure assets include roads, bridges, underground pipe (other than related to utilities), traffic signals, etc. These infrastructure assets are the largest asset class of the City.

Right to use assets
The City has recorded right to use lease assets as a result of implementing GASBS Statement Number 87. The right to use assets are initially measured at an amount equal to the initial measurement of the related lease liability plus any lease payments made prior to the lease term, less lease incentives, and plus ancillary charges necessary to place the lease into service. The right to use assets are amortized on a straight-line basis over the life of the related lease.

Deferred Inflows and Outflows of Resources
In addition to assets, the Statement of Financial Position and Governmental Fund Balance Sheet will sometimes report a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The government has three items that qualify for reporting in this category. They are deferred outflows relating to the net pension obligation, the net OPEB obligation reported in the government-wide statement of net position, and amounts related to leasing agreements for the City. These outflows are the results of contributions made after the measurement period, which are expensed in the following fiscal year, of adjustments due to difference in proportions which are deferred and amortized over the expected average remaining service lifetime, and the difference between the amortization on a straight-line basis of the deferred inflows related to leases over the lifetime of the lease agreement versus the payment schedule.
136

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 22 -
Note 1: Summary of Significant Accounting Policies (Continued) In addition to liabilities, the Statement of Financial Position and Governmental Fund Balance Sheet will sometimes reports separate section for deferred inflows of resources. The separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has two items that qualify for reporting in this category. Deferred inflows related to leases represent the difference between the actual payments received on the lease each fiscal year and the straight-line amortization over the lifetime of the lease. The deferred inflows of unavailable revenues arises only under a modified accrual basis of accounting. Accordingly, the item, unavailable revenue, is reported in the governmental funds balance sheet. The governmental funds report unavailable revenues from two sources:
sales taxes and grant revenues. These amounts are deferred and recognized as an inflow of resources in the period that amounts become available. In addition, the government has two items that qualify for reporting in this category which are deferred inflows in relation to the net pension obligation and the net OPEB obligation reported in the government-wide statements of net position. These inflows are the results of the net difference between projected and actual earnings on pension plan investments, difference between actual contributions and plan’s share of contributions, and adjustment due to differences in proportions.

These amounts are deferred and amortized over the expected remaining service life.

Property Tax Revenues
In general, property taxes in California are levied in accordance with Article 13B of the State Constitution at 1% of county-wide assessed valuations. This one percent is allocated pursuant to State law to the appropriate units of local government, including the City.

Property taxes are levied during July of each fiscal year and are due on November 1 and February 1. Property taxes become delinquent after December 10 and April 10 for the first and second installments, respectively.

The lien date is January 1. The City accrues property tax received within 60 days after fiscal year- end in the fund financial statements.

Net Position Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the Government-Wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted – net position to have been depleted before unrestricted – net position is applied.

Fund Balance Flow Assumptions
Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted sources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the Governmental Fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied.

It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.
137

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 23 -
Note 1: Summary of Significant Accounting Policies (Continued) Pension Plan
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position have been determined on the same basis as they are reported by the CalPERS’ Financial Office. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. CalPERS’ audited financial statements are publicly available reports that can be obtained at CalPERS’ website under Forms and Publications.

Other Postemployement Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Compensated Absences
The City accrues accumulated unpaid vacation, sick leave, and associated employee-related costs when earned (or estimated to be earned) by the employee. The amount estimated to be used in subsequent fiscal years for governmental funds is maintained separately and represents a reconciling item between the fund and government-wide presentations.

Interfund Activities
Interfund activity is reported as loans, services provided, reimbursements, or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses.

Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as reimbursement. All other interfund transactions are treated as transfers.

Net Position and Fund Balances
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets: This component of net position consists of capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.

Restricted Net Position: This component of net position represents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position: This component of net position represents the net position that does not meet the definition of “restricted” or “net investment in capital assets.” 138

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 24 -
Note 1: Summary of Significant Accounting Policies (Continued) In the fund financial statements, governmental funds are classified in the following categories:

Nonspendable Fund Balance – includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: inventories, prepaid amounts, the portion of the lease receivable in excess of the deferred inflow of resources for the lease receivable, and long-term notes receivable.

Restricted Fund Balance – includes amounts that are restricted for specific purposes stipulated by external resources providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers.

Committed Fund Balance – includes amounts that can only be used for the specific purposes determined by a formal action of the City’s highest level of decision-making authority, the City Council. Commitments may be changed or lifted only by the City taking the same formal action that imposed the constraint originally (for example: resolution).

Assigned Fund Balance – includes amounts intended to be used by the City for specific purposes that are neither restricted nor committed. Intent is expressed by (a) City Council or (b) a body (a budget, finance committee, or management (City Wide Leadership team, which consists of City Manager and Executive Department Heads)) to which the assigned amounts are to be used for specific purposes. Assigned amounts also include all residual amounts in governmental funds (except negative amounts) other than the General Fund that are not classified as nonspendable, restricted, or committed.

Unassigned Fund Balance – the residual classification for the General Fund and includes all amounts not contained in the other classifications. Governmental funds report residual negative balances as unassigned fund balance.

Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Actual results could differ from those estimates.

Deficit Fund Balances or Net Position
The following funds have a deficit fund balance at June 30, 2022:

The City expects to eliminate these deficits with anticipated future revenues from grants, deferred payments, and reimbursements.

Budgets
The following fund exceeded appropriation at the fund level and by amount of excess: Air Quality Management Special Revenue Fund $13,593.

Nonmajor Fund - Community Development Block Grant Special Revenue $ 1,763 Nonmajor Fund - Bicycle and Pedestrian Special Revenue Fund 53 139

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 25 -
Note 1: Summary of Significant Accounting Policies (Continued) GASB Statement Number 87 “Leases” Implementation
GASB issued Statement No. 87 “Leases” to better meet the information needs of financial statements users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease asset and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement a lessee is required to recognize a lease liability and an intangible right-to-use asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities.

Implementation of GASB No. 87 resulted in the City recognizing an opening lease liability of $339,226 and right to use leased assets of $339,226 as of July 1, 2021.

The City has six cellular tower leases that are recognized under GASB No. 87. The City recorded opening lease receivables of $474,867 and deferred inflows related to leases of $474,867.

Prior Period Adjustment Net Position and Fund Balance Note Receivable In accordance with AB X1 26, the City dissolved their redevelopment agency during 2011. As part of that process the City included in the redevelopment trust fund a 57-year note of $1,200,000 that was established on December 4, 2013, between the City, Southern California Presbyterian Homes, and Andres Duarte Terrace II, L.P. for the development of a 43-unit affordable housing project located within the City. The redevelopment trust fund considered the note to be fully collectible. During the current fiscal year, the City and the redevelopment trust fund determined that the note should have been recorded as an asset of the Low and Moderate Income Housing Fund as part of the dissolution process. Accordingly, the redevelopment trust fund recorded a prior period adjustment to reduce the note receivable from $1,200,000 to $0 and to reduce the net position of the redevelopment trust fund from $1,255,311 to $55,311 on July 1, 2021.

The City determined that given the greater than fifty years before the note is to be repaid, the City would record an allowance of the full value of the note of $1,200,000. Accordingly, the Low and Moderate Income Housing Trust Fund recorded a prior period adjustment to increase notes receivable from $150,000 to $1,350,000 and to increase the allowance from $150,000 to $1,350,000 which had no impact on opening fund balance.

Future Accounting Pronouncements
GASB Statements listed below will be implemented in future financial statements.

The provisions for Statement Number 91 “Conduit Debt Obligations” are effective for fiscal years beginning after December 15, 2021.

The provisions for Statement Number 94 “Public-Private and Public-Public Partnerships and Availability Payment Arrangements” are effective for fiscal years beginning after June 15, 2022. 140

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 26 -
Note 1: Summary of Significant Accounting Policies (Continued) The provisions for Statement Number 96 “Subscription-Based Information Technology Arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions for GASB Statement Number 99, “Omnibus 2022” are effective for fiscal year beginning after June 15, 2022, and June 15, 2023.

The provisions of Statement Number 100 “Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62” are effective for fiscal years beginning after June 15, 2023.

The provisions of Statement Number 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.

Note 2: Cash and Investments
Cash and Investments
Cash and investments as of June 30, 2022, are classified in the accompanying financial statements as follows:

Deposits
At June 30, 2022, the carrying amount of the City’s deposits was $22,735,062 and the bank balance was $23,043,546. The $308,484 difference represents the outstanding checks and outstanding deposits.

The California Government Code requires California banks and savings and loans associations to secure the City’s deposits by pledging government securities with a fair value of 110% of the City’s deposits.

California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes have a fair value of 150% of the City’s total deposits. The City Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral of deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an “Agent of Depository” has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held or, and in the name of, the local government agency.

Statement of Net Position:

Cash on hand $ 3,025
Demand deposits 22,735,062
Investments 15,280,279
Restricted:

Cash and investments with fiscal agents 102,679
Total cash and investments Governmental Activities $ 38,121,045 141

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 27 -
Note 2: Cash and Investments (Continued)
Investments
Investments Authorized by the California Government Code and the City’s Investment Policy The City’s Investment Policy is reviewed and adopted by the City Council each fiscal year. The investment policy does not address investment of debt proceeds held by a bond trustee investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. All investments held by a bond trustee are invested in U.S. Treasury Money Market Funds. The table below identifies the allowable investment types authorized by the California Government Code and the City’s adopted Investment Policy (the “Investment Policy”). The table also identifies certain restrictions related to interest rate risk and concentration of credit risk. The Investment Policy restricts the Treasurer to invest in only the types of investments listed herein, which is more restrictive than the Government Code
Information about the sensitivity of the fair values of the City’s restricted money market investments to market interest rate fluctuations is provided by the following table that shows the distribution of the city’s investments by maturity:

Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City’s LAIF investment of $15,280,279 does not have a rating provided by a nationally recognized statistical rating organization. The City’s restricted cash of $102,679 held in U.S. Bank Money Market Mutual Fund does not have a rating by a nationally recognized statistical rating organization.

Investment Types Authorized
Authorized Investment by Investment
By State Law Policy CGC City CGC City CGC City
California State Bonds Yes 5 years 5 years None None None None Federal Agency and U.S-
Government Sponsored
Enterprise Obligations Yes 5 years 5 years None None None None U.S. Treasury Securities Yes 5 years 5 years None None None None Certificates of Deposit Yes 5 years 5 years 30% 30% None None Time Deposits Yes 5 years 5 years None None None None
Yes N/A N/A None None $ 75 million $ 75 million
Maximum Percentages
Maximum Maturity of Portfolio Maximum Investment
Local Agency Investment
Fund (LAIF)
Remaining Maturity
(in months)
Investment Type 6 Months or Less
Restricted Cash with fiscal agents:

U.S. Bank Money Market Mutual Fund $ 102,679
142

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 28 -
Note 2: Cash and Investments (Continued)
Concentration of Credit Risk
The entire investment balance of the City is invested in the LAIF external investment pool.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another a party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision to deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a fair value of 150% of the secured public deposits.

As of June 30, 2022, $22,485,062 of the City’s deposits with financial institutions in excess of federal depository insurance limits was held in collateralized accounts. As of June 30, 2022, the Fiduciary trust fund’s deposits with financial institutions were not in excess of federal depository insurance limits.

Fair Value Measurements
Investments are stated as fair value and are valued on a yearly basis. The City categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles.

Securities classified in Level 1 of the fair value hierarchy are valued using prices quoted in active markets for those securities. Securities classified in Level 2 of the fair value hierarchy are valued using other observable inputs such as matrix pricing techniques or based on quoted prices for assets in markets that are not active. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. Level 3 are valued using the income approach such as discounted cash flow techniques.

Investment in an external government pool is not subject to reporting within the level hierarchy. The entire balance of investments is in an external government pool. Please see additional information in “Investment in State Investment Pool”.

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. The City’s LAIF balance at June 30, 2022 was $15,280,279 which reflected a loss of $199,293 for the current fiscal year.

143

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 29 -
Note 2: Cash and Investments (Continued)
The total amount invested by all public agencies in LAIF as of June 30, 2022, was $35.8 billion. LAIF is part of the California Pooled Money Investment Account (PMIA), which at June 30, 2022 has a balance of $236 billion (68.02% was invested in government securities). The average maturity of PMIA investments was 311 days as of June 30, 2022.

Note 3: Interfund Receivables, Payables, and Transfers
The composition of interfund balances as of June 30, 2022, is as follows:

Due to/Due from other funds:

The purpose of Due to/Due from is to eliminate negative cash balances at fiscal year-end in various funds.

Transfers In/Transfers Out:

Transfers out of the amount of $788,688 were made out of the General Fund into the Community Improvement Fund ($48,511), Lighting and Landscaping Fund ($519,340) for capital and administrative costs, and the Infrastructure Debt Service fund ($220,837) for debt payment costs. Transfers In of $601,110 were made to reimburse the General Fund for expenditures paid on behalf of the Gas Tax Fund ($63,644), Landscaping and Lighting Fund ($343,200), the Measure M Fund ($9,700), Proposition A Fund ($48,800), the Proposition C Fund ($40,000), Measure R Fund ($71,515) SB1/RMRA Fund ($23,055), and the Infrastructure Debt Fund ($1,196).

Due From Due To
Other Funds Other Funds
Major Funds:

General $ 3,302 -
Nonmajor Special Revenue Funds:

Community Development Block Grant - 1,928
Bicycle and Pedestrian - 1,374
Total $ 3,302 $ 3,302
General Nonmajor
Transfers In Fund Funds Total
General Fund $ - $ 601,110 $ 601,110
Community Improvement Fund 48,511 - 48,511
Nonmajor Funds 740,177 - 740,177
Total $ 788,688 $ 601,110 $ 1,389,798
(Transfers Out)
144

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 30 -
Note 4: Notes Receivable
Notes and loans receivables as of June 30, 2022, are comprised of the following:

Affordable Housing
As part of development agreements with certain builders and in order to assist those individuals and families who are the most in need, the Housing Authority of the City of Duarte provides loans to low-and-moderateincome level residents for the acquisition and rehabilitation of residences. As a part of the agreement, the Housing Authority accepted second trust deeds from eligible buyers so that the buyers could purchase the property. The second trust deeds are cancelable after 25 years should the buyers remain in the housing. If the property is sold, the Housing Authority recovers its second trust deed and interest to be calculated within certain limits. Since the amount, if any, the Housing Authority will receive is unknown, the City has recorded an allowance for doubtful accounts for the full amount of the receivables. The City will record income if the property is sold. The City has $75,000 of these note receivables outstanding at June 30, 2022.

As part of the Estoppel Certificate, Consent & Agreement, a note was established on December 4, 2013, between the City, Southern California Presbyterian Homes, and Andres Duarte Terrace II. L.P. for the development of a 43-unit affordable housing project located within the City. The note will not be repaid for 57 years. The City recorded an allowance for doubtful accounts of $1,200,000 due to the large number of years until the balloon payment on the note is due.

The balance of all notes and loans receivable at June 30, 2022 is $1,275,000 with an allowance for doubtful accounts of $1,275,000 for a net notes and loans receivable of $0 as of June 30, 2022.

Note 5: Leases Receivable
The City has 6 cell tower lease agreements in place as of June 30, 2022. Revenue recognition is in accordance with GASB No. 87. Summarized information for each lease is as follows:

SBA - Buena Vista Lease
In October 2018, the City entered into a lease with Nextel to allow a portion of their property to be utilized for a cellular tower. The original lease term was for 5 years and includes five additional optional 5-year terms. If the third option is exercised the lease would end in September 2028. The options to extend are exercised unless written notification of cancellation occurs within prior to the expiration of the existing term. Initial rent payments were $700 a month increasing by 4% each October under the terms of the lease.

Payments received during the fiscal year were $1,659 from July 2021 through September 2021 and $1,725 from October 2022 through June 2022. The current 5-year term will expire in September 2023.

SBA - Otis Gordon Lease
In December 2004, the City entered into a lease with Nextel to allow a portion of their property to be utilized for a cellular tower. The original lease term was for 5 years and includes three additional optional 5-year terms. If the third option is exercised the lease would end in November 2024. The options to extend are exercised unless written notification of cancellation occurs within 90 days prior to the expiration of the existing term. Initial rent payments were $1,900 a month increasing by 4% each December under the terms of the lease. Payments received during the fiscal year were $3,559 from July 2021 through November 2021 and $3,701 from December 2021 through June 2022. The current 5-year term will expire November 2024. 145

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 31 -
Note 5: Leases Receivable (Continued)
Verizon Wireless - Starcrest Lease
In October 2008, the City entered into a lease with Verizon to allow a portion of their property to be utilized for a cellular tower commencing in March 2009. The original lease term was for 5 years and includes three additional optional 5-year terms. If the third option is exercised the lease would end in February 2029. The options to extend are exercised unless written notification of cancellation occurs within 90 days prior to the expiration of the existing term. Initial rent payments were $1,200 a month increasing 4% each March under the terms of the lease. Payments received during the fiscal year were $2,442 from July 2021 through February 2022 and $2,539 from March 2022 through June 2022. The current 5-year term will expire in February 2025.

Verizon Wireless – Royal Oaks Lease
In April 2019, the City entered into a lease with Verizon to allow a portion of their property to be utilized for a cellular tower commencing in November2019. The original lease term was for 5 years and includes four additional optional 5-year terms. If the fourth option is exercised the lease would end in October 2044.

The options to extend are exercised unless written notification of cancelation occurs within 90 days prior to the expiration of the existing term. Initial rent payments were $1,750 a month increasing 1% each November under the terms of the lease. Payments received during the fiscal year were $1,768 from July 2021 through October 2021 and $1,785 from November 2021 through June 2022. The current 5-year term will expire in October 2024.

AT&T Tower Lease
In February 2010, the City entered into a lease with AT&T to allow a portion of their property to be utilized for a cellular tower commencing in March 2010. The original lease term was for 5 years and includes three additional optional 5-year terms. If the third option is exercised the lease would end in February 2030. The options to extend are exercised unless written notification of cancellation occurs within 90 days prior to the expiration of the existing term. Initial rent payments were $1,200 a month and the City was prepaid $57,600 at the start of the lease. The monthly rent increased by 3% in the thirty-third month of the initial lease and annually thereafter each December. Payments received during the fiscal year were $1,566 from July 2021 through November 2021 and $1,613 from December 2021 through June 2022. The current 5-year term will expire in February 2025.

T-Mobile Tower Lease
In February 2010, the City entered into a lease with AT&T to allow a portion of their property to be utilized for a cellular tower commencing in March 2010. The original lease term was for 5 years and includes three additional optional 5-year terms. If the third option is exercised the lease would end in February 2030. The options to extend are exercised unless written notification of cancellation occurs within 90 days prior to the expiration of the existing term. Initial rent payments were $1,200 and the monthly rent increases by 3% each March. Payments received during the fiscal year were $1,613 from July 2021 through February 2022 and $1,661 from March 2022 through June 2022. The current 5-year term will expire in February 2025. 146

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 32 -
Note 6: Capital Assets
A summary of changes in capital asset activity for the fiscal year ended June 30, 2022, is as follows:

Depreciation expense was charged to functions of the primary government as follows:

Note 7: Right to Use Leased Assets
The City has recorded 13 leased cars, 1 leased building, 1 leased parking lot, and 2 leased office equipment right to use assets. The related leases are discussed in the long-term liabilities Note 9. The right to use leased assets are amortized on a straight-line basis over the terms of the related leases. As part of the GASB No. 87 implementation the City recognized right to use assets of $449,284 during the year.

Governmental activities:

Capital assets, not being depreciated:

Land $ 21,737,333 $ - $ - $ $ 21,737,333 -
Construction in progress 2,992,512 1,146,915 69,712 1,276,905 2,792,810 Total capital assets, not being depreciated 24,729,845 1,146,915 69,712 23,014,238 2,792,810 Capital assets, being depreciated:

Structures and improvements 8,569,027 96,990 1,142,602 - 9,808,619 Machinery and equipment 3,280,828 29,757 239,527 3,071,058 - Infrastructure 63,057,624 1,231,646 1,332,290 64,607,188 1,650,208 .

Total capital assets, being depreciated 74,907,479 1,358,393 1,571,817 77,486,865 2,792,810 Less accumulated depreciation:

Structures and improvements 4,085,968 163,477 - 4,249,445 - Machinery and equipment 1,435,530 206,527 239,527 1,402,530 - Infrastructure 37,496,041 1,229,478 1,332,290 37,393,229 - Total accumulated depreciation 43,017,539 1,599,482 1,571,817 43,045,204 - Total capital assets, being depreciated, net 31,889,940 (241,089) 2,792,810 - 34,441,661 Governmental activities capital assets, net $ 56,619,785 $ 905,826 $ 69,712 $ - $ 57,455,899 July 1, 2021 Increases Decreases June 30, 2022
Balance Balance
Transfers
Governmental activities:

General government $ 72,620
Safety 7,024
Recreation and culture 325,366
Transportation 1,194,472
Total $ 1,599,482
147

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 33 -
Note 7: Right to Use Leased Assets (Continued)
Right to use leased asset activity for the fiscal year ended June 30, 2022, was as follows:

Note 8: Deferred Inflows/Outflows of Resources
Unavailable revenues are deferred in accordance with GASB Statements No. 23 and No. 65. The City has unavailable revenues of intergovernmental receivables. The balance of unavailable revenues reported as deferred inflows of resources at June 30, 2022, was $91,469. For information about deferred inflows and outflows related to pensions, see Note 10. For information about deferred inflows and outflows related to OPEB, see Note 11.

overnmental activities:

Right to use leased assets
Leased vehicles - $ 303,702$ -$ $ 303,702
Leased office space - 41,214 - 41,214
Leased parking - 24,199 - 24,199
Leased eqiupment - 80,169 - 80,169 .

Total right to use leased assets 449,284 - - 449,284
Less accumulated amortization:

Leased vehicles - 62,582 - 62,582
Leased office space - 24,728 - 24,728
Leased parking - 8,541 - 8,541
Leased eqiupment - 19,111 - 19,111
Total accumulated amortization 114,962 - - 114,962
Right to use leased assets, net $ 334,322$ - -$ $ 334,322 Balance Balance
July 1, 2021 Increases Decreases June 30, 2022
148

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 34 -
Note 9: Long-Term Liabilities
The following is a summary of changes in long-term liabilities for the fiscal year ended June 30, 2022:

Debt service payments for direct placement and direct borrowings come due as follows:

Certificates of Participation
2013 Certificates of Participation (2001 Refunding)
In April 2013, the City of Duarte issued $1,337,750 in Certificates of Participation (Series A) with an interest rate of 2.01%. The City issued the bonds to refund $1,245,000 2001 Certificates of Participation on a current basis and pay for issuance costs. The City pledged as collateral property consisting of the Duarte Civic Center Complex and a Senior Citizens/Community Center. The Civic Center consists of the City Hall, the Community Center, the Fitness Center, two swimming pools and a pool service building, totaling 28,600 square feet. The Senior Center is also located at the Civic Center Complex, and contains approximately 12,000 square feet, with multi-purpose rooms for classes meetings, recreational uses, and meals, and office space for on-site staff, and storage area. The Series A Certificates of Participation mature on August 1, 2022, and bear interest at 2.01% per annum. Interest on the bonds is payable semi-annually every August 1 and February 1.

Balance Balance
Governmental Activities
General Obligation Bond
2013 COP $ 222,067 $ - $ 147,303 $ 74,764 $ 74,764
U.S. Bancorp Infrastructure
Lease - 2,596,150 158,010 161,834 2,438,140
CA Energy Commission Loan 84,513 17,815 - 66,698 18,354 Total direct placement and
direct borrowings - 2,902,730 323,128 254,952 2,579,602 Enterprise Leases 266,047 37,655 70,671 233,031 65,204
Canon Lease 72,403 - 16,287 56,116 17,973
Chamber Lease 41,214 24,365 - 16,849 16,849
Edison Parking Lot Lease 24,199 - 8,695 15,504 8,673
Mail Meter Lease 7,766 - 2,441 5,325 2,515
Compensated Absences 968,322 559,900 518,194 40,401 1,010,028 Total Long term debt $ 4,210,278 $ 669,958 $ 963,781 $ 3,916,455 $ 406,567 Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Fiscal year ending
June 30, Principal Interest
2023 $ 74,764 $ 751
Totals $ 74,764 $ 751
2013 Certificates of Participation-
(2001 Refunding)
149

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 35 -
Note 9: Long-Term Liabilities (Continued)
U.S. Bancorp Infrastructure Lease
The City of Duarte entered into a lease/purchase agreement with U.S. Bancorp Government Leasing and Finance, Inc. on September 27, 2019 to fund a project to upgrade lighting systems, HVAC system installation, control upgrades, and to install a Solar PV system in various City buildings and structures for $2,750,427. The City pledged as collateral property consisting of the Duarte Civic Center Complex and a Senior Citizens/Community Center. The Civic Center consists of the City Hall, the Community Center, the Fitness Center, two swimming pools and a pool service building, totaling 28,600 square feet. The Senior Center is also located at the Civic Center Complex, and contains approximately 12,000 square feet, with multi-purpose rooms for classes meetings, recreational uses, and meals, and office space for on-site staff, and storage area. Lease payments are to be unconditional. In the event of a default, the City must provide the leased property back to the U.S. Bancorp or continue to make the lease payments until the property is provided to U.S. Bancorp. The lease matures on September 27, 2034, and bears interest at 2.95% per annum.

Interest and principal are due annually every September 27.

California Energy Resources Conservation and Development Commission Loan The State of California Energy Resources Conservation and Development Commission issued a loan to the City for an Energy Efficiency project to be completed in July 2011. The Loan was issued in October 2011 in the amount of $218,847. The liability as of June 30, 2022 is $66.698.

The loan matures on December 22, 2025, and bear interest at 3% per annum. Principal and Interest on the loan is payable semi-annually every December 22 and June 22.

Fiscal year
ending
June 30, Principal Interest
2023 $ 161,834 $ 59,003
2024 165,750 55,087
2025 169,762 51,075
2026 173,870 46,967
2027 178,078 42,759
2028 - 2032 957,153 147,032
2033 - 2036 631,693 30,818
Totals $ 2,438,140 $ 432,741
U.S. Bankcorp Infrastructure Lease
150

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 36 -
Note 9: Long-Term Liabilities (Continued)
Enterprise Leases
On February 27, 2020, the City entered into a master lease agreement with Enterprise Fleet Management to replace all of the City’s vehicles. The City intends to replace the vehicles on a rolling basis on a 5-year schedule. Each fiscal year the City will trade in their owned vehicles as part of signing a lease for a new replacement vehicle. During the fiscal year 2020-2021 the City entered into 12 such lease agreements. During the fiscal year 2021-2022 the City entered into 1 such lease agreement. Additional leases are expected over the next few fiscal years as per the City’s replacement plan. The vehicles are leased for 5-years and then will be traded in for new replacement vehicles. The interest rate on these leases range from 0.27% to 1.20%. The first payment is due upon delivery for each vehicle and payments continue for a total of 60 months.

Monthly payments range from $170 to $515. The debt matures as follows:

Canon Lease
On August 9, 2021, the City entered into a lease with Canon Solutions America, Inc. to lease a copy machine. The lease payments are $1,545 a month for 48 months with an interest rate of

1.20%. The debt matures as follows:

Fiscal year ending
June 30, Principal Interest
2023 $ 18,354 $ 1,865
2024 18,905 1,313
2025 19,480 739
2026 9,959 150
Totals $ 66,698 $ 4,067
CA Energy Commission Loan
Fiscal year ending
June 30, Principal Interest
2023 $ 65,204 $ 1,289
2024 65,591 902
2025 65,982 512
2026 34,303 89
2027 1,951 5
Totals $ 233,031 $ 2,797
Enterprise Leases
151

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 37 -
Note 9: Long-Term Liabilities (Continued)
Chamber Lease
On March 1, 2017 the City entered into a lease to rent office space on Huntington Drive for threeyears with the option to extend the lease for three additional one-year periods beginning on March 1, 2020 . The City exercised the option to renew on March 1, 2020, March 1, 2021, and on March 1, 2022. Monthly rent is currently $1,600. The debt matures as follows:

Edison Parking Lot Lease
The City has entered into several leases with Southern California Edison in 2006, 2011, 2016 and the latest lease on May 1, 2019 for land associated with a parking lot located at 1220 Highland Avenue. The term is for 5-years with the lease expiring on April 30, 2024. The quarterly rent is due on the 1st day of each quarter and begins at $2,048 increases to $2,305 for the final year of the lease. The City paid three payments of $2,109 for the beginning of the fiscal year and $2,173 for the last quarter of the fiscal year. The interest rate is 3%. The debt matures as follows:

Fiscal year ending
June 30, Principal Interest
2023 $ 17,973 $ 575
2024 18,190 358
2025 18,409 138
2026 1,544 2
Totals $ 56,116 $ 1,073
Canon Lease
Fiscal year ending
June 30, Principal Interest
2023 $ 16,849 $ 127
Totals $ 16,849 $ 127
Chamber Lease
Fiscal year ending
June 30, Principal Interest
2023 $ 8,673 $ 347
2024 6,831 86
Totals $ 15,504 $ 433
Edison Parking Lot Lease
152

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 38 -
Note 9: Long-Term Liabilities (Continued)
Mail Meter Lease
On August 30, 2018, the City entered into a lease agreement with MailFinance to lease a postage meter commencing on May 22, 2019 for 63 months for a monthly payment of $220. The lease matures on August 21, 2024. The interest rate is 3%. The debt matures as follows:

Compensated Absences
The City accrues accumulated unpaid vacation, sick leave and associated employee-related costs when earned (or estimated to be earned) by the employee as described in Note 1. The City at June 30, 2022, had an outstanding accrued balance of unpaid vacation, sick leave, and associated employee related costs of $1,010,028 that will be liquidated from various funding sources in future years.

Note 10: Liability, Worker’s Compensation, and Purchased Insurance Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Duarte is a member of the CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Authority). The Authority is composed of 124 California public entities and is organized under a joint powers’ agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is Fiscal year ending
June 30, Principal Interest
2023 $ 2,515 $ 125
2024 2,591 49
2025 219 1
Totals $ 5,325 $ 175
Mail Meter Lease
153

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 39 -
Note 10: Liability, Worker’s Compensation, and Purchased Insurance (Continued) evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence.

Subsidence losses also have a $50 million per occurrence limit. The coverage is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools.

Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2021-22 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

Purchased Insurance
Pollution Legal Liability Insurance
The City participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to the Authority. City property currently has all-risk property insurance protection in the amount of $25,277,675. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

Earthquake and Flood Insurance
The City purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City property currently has earthquake protection in the amount of $5,805,500. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.
154

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 40 -
Note 10: Liability, Worker’s Compensation, and Purchased Insurance (Continued) Crime Insurance
The City purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.

Special Event Tenant User Liability Insurance
The City further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on City property. The insurance premium is paid by the tenant user and is paid to the City according to a schedule. The City then pays for the insurance.

The insurance is facilitated by the Authority.

Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2021-22.

Note 11: Deferred Compensation Plan
The City has made available to its employees a deferred compensation plan, whereby employees authorize the City to withhold funds from salaries to be invested in individual investment accounts. Funds may be withdrawn by participants upon termination of employment or retirement. The City makes no contributions under the plan. The amount held by trustees for the employees at June 30, 2022, was $3,208,911. These amounts are not recorded in the books of the City and as such not included in these financial statements.

Note 12: Retirement Plan
Plan Description
All qualified employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, cost-sharing multiple employer defined benefit pension plan administered by the California Public Employees Retirement System (CalPERS). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues a publicly available report that includes a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided

CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 or 52 with statutorily reduced benefits depending on the retirement tier.

All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plan’s provisions and benefits in effect at June 30, 2022, are summarized as follows:
155

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 41 -
Note 12: Retirement Plan (Continued)
Contribution Description

Section 20814 (c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employees be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability.

The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the fiscal year ended June 30, 2022, the contributions recognized as part of pension expense for the Plan were as follow:

Miscellaneous
Contributions – employer $ 1,188,653
Pension Liabilities, Pension Expense, and Deferred Outflows, and Deferred Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported net pension liabilities for its proportionate share of the net position liability of the Plan as follows:

Proportionate Share of
Net Pension Liability
Miscellaneous $ 9,811,894
Tier 1* Tier 2 PEPRA
Hire date/CalPers Prior to After After
Enrollment Date January 1, 2010 January 1, 2010 January 1, 2013 Benefit formula 2.5% @ 55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age minimum 50 yrs minimum 50 yrs minimum 52 yrs Monthly benefits as a % of 50 yrs - 63+ yrs 50 yrs - 63+ yrs 52 yrs - 67+ yrs eligible compensation 1.425% - 2.418% 1.092% - 2.418% 1.000% - 2.500% Required employee
contribution rates 7.96% 6.92% 7.25%
Required employer
contribution rates 12.99% 9.30% 7.73%
* Plan closed to new entrants
156

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 42 -
Note 12: Retirement Plan (Continued)
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability.

The net pension liability of the Plan is measured as of June 30, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:

Miscellaneous
Proportion – June 30, 2020 0.27813%
Proportion – June 30, 2021 0.27327%
Change - Decrease 0.00486%
For the fiscal year ended June 30, 2022, the City recognized pension expense of $1,718,091. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$1,552,245 reported as deferred outflows of resources related to contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2022.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions and will be recognized as pension expense as follows:

Deferred Deferred
Outflows of Inflows of
Resources Resources
Contributions made after the measurement date $ 1,552,245 $- Difference between expected and actual experience 1,100,299 - Difference in proportions 1,915,535 46,428
Difference in actual to proportionate share
contribution 663,124 -
Net difference between projected and actual earnings
on pension plan investments 8,565,264 -
Total $ 4,568,079 $ 9,274,816
157

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 43 -
Note 12: Retirement Plan (Continued)
Actuarial Methods and Assumptions Used to Determine Total Pension Liability The total pension liabilities were determined by rolling forward the total pension liability determined in the June 30, 2020 actuarial valuation to June 30, 2021. The June 30, 2021, total pension liability was based on the following actuarial methods and assumptions:

Valuation date June 30, 2020
Measurement date June 30, 2021
Actuarial cost method Entry age normal cost method
Actuarial assumptions
Discount rate 7.15%
Inflation 2.50%
Payroll growth Varies by entry age/service
Projected salary increases Varies by age/service
Investment rate of return 7.15%
Mortality Data for all Funds (1)
(1) The mortality table used was developed based on CalPERS’ specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.

Discount Rate

The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily requires rates, actuarially determined. Based on those assumptions, the Plans fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projects benefit payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

Deferred
Fiscal year ending Outflows (Inflows)
June 30, of Resources
2023 $ (1,181,593)
2024 (1,178,573)
2025 (1,531,818)
2026 (2,366,998)
Totals $ (6,258,982)
158

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 44 -
Note 12: Retirement Plan (Continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class can be found in CalPERS’ Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2021.

The following presents the net pension liability/(asset) of the Plan as of the measurement date, calculated using the discount rate of 7.15%, as well as what the net pension liability/(asset) would be if it were calculated using a discount rate that is 1 percentage-point lower (6.15%) or 1 percentage-point higher (8.15%) than the current rate:

Miscellaneous

1.0% Decrease 6.15%
Net Pension Liability $ 17,015,136
Current Discount Rate 7.15%
Net Pension Liability $ 9,811,894

1.0% Increase 8.15%
Net Pension Liability $ 3,857,076
Pension Plan Fiduciary Net Position

Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Note 13: Other Post-Employment Benefits
Plan Description
The City has established a retiree healthcare plan (HC Plan) The HC Plan provides employees healthcare coverage under the California Public Employees Medical and Hospital Care Act (PEMCHA) as a singleemployer defined-benefit post-employment healthcare plan. PEMCHA governs health care provided to employees and retirees under health care plans administered by CalPERS. All public agencies providing health care to their active employees through CalPERS PEMCHA plans are also required to offer health care under those plans to their retirees. The rules regarding retiree health care are found in sections 22892 and 22893 of the Government Code.

Under PEMCHA, the City will provide medical insurance coverage for retirees and their dependents though the PERS system. To be eligible, employees must retire within one hundred and twenty days of their separation from employment with the City on or after age 50 (age 52 for PEPRA new hires) with at least 5 years of CalPERS service. Eligible employees receive up a to a maximum amount determined each year as a contribution toward the cost of monthly health premiums if the eligible retiree is covered in a CalPERS 159

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 45 -
Note 13: Other Post-Employment Benefits (Continued)
health plan. As of June 30, 2022, the maximum coverage rates are $649.57 a month, $1,249.14 a month, ad $1,688.88 a month for a retiree only, retiree plus 1, and retiree family tiers, respectively. The same equal benefit must be provided to retirees as active employees. Benefits are paid for the lifetime of the retiree as long as he or she continues to participate in PEMCHA, with continuation to the surviving spouse, if any.

The City also pays an administrative fee of 0.31% of premium on behalf of all active employees and retirees.

Retirees who waive medical insurance coverage and provide proof of other coverage will be reimbursed by the City in a tiered schedule from ranging from $218 to $566 per month.

The City joined the Public Agencies Post-Retirement Health Care Plan Trust (Trust) in September of 2007 for the purpose of prefunding other post-employment benefits for past services. The Trust is a public agency multiple-employer trust that was established to provide member public agencies economies of scale and efficiency of administration in the funding of each agency’s respective other post-employment benefit obligation.

As of the June 30, 2020 actuarial valuation, the Plan was providing benefits to 93 beneficiaries consisting of 50 active employees and 43 inactive employees or their beneficiaries.

A direct employer payment toward the cost of OPEB benefits is referred to as an “explicit subsidy”. In addition, if claims experience of employees and retirees are pooled when determining premiums, retiree premiums are based on a pool of members which, on average, are younger and healthier. For certain types of coverage such as medical insurance, this results in an “implicit subsidy” of retiree premiums by active employee premiums since the retiree premiums are lower than they would have been if retirees were insured separately. GASB 75 and Actuarial Standards of Practice generally require that an implicit subsidy of retiree premium rates be valued as an OPEB liability.

Contributions
The City Council establishes health care coverage rates each fiscal year by Memoranda of Understanding with the applicable employee bargaining units. The City currently pays the benefits as they come due on behalf of the beneficiaries. In addition, the City makes an additional voluntary contribution to the Trust at a rate set during the budget process. During FY 2021- 2022 the City paid $462,219 in post-employment healthcare costs directly to PERS and an additional contribution of $406,000 into the Trust during FY 2021- 2022 for a total contribution amount of $862,219.

Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2022, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2020. Standard actuarial update procedures were used to project/discount from valuation to measurement date. The total OPEB liability was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless other specified:

Salary increases 2.75%
Investment rate of return 5.89%
Inflation 9.25%
Healthcare cost trend rates
Pre-Medicare 5.50%
Medicare 4.00%
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JUNE 30, 2022
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Note 13: Other Post-Employment Benefits (Continued)
Demographic actuarial assumptions used in the valuation are based on the CalPERS Pension Assumption Model, revised May 14, 2018 experience study. The mortality rates were those published by CalPERS adjusted to back out 15 years of Scale MP 2016 to central year 2015. There were no changes between the measurement date and the report date that are expected to have a significant effect on the total OPEB liability.

The Trust published an expected return of 6.71% for plan’s portfolio prior to offset for non-imbedded investment related fees. This 6.71% expected return rate was determined using a building-block method and best-estimate ranges of expected future real rates of return for each major asset class (expected returns, net of OPEB plan investment expense and inflation). These ranges are combined to produce the long-term expected rate of return by weighting the expected real rates of return by the target asset allocation percentage and by adding expected inflation. To achieve the goal set by the investment policy, plan assets will be managed to earn, on a long-term basis, a rate of return equal to or in excess of the target rate of return of 6.21 percent.

Discount Rate and Long-Term Expected Rate of Return
GASB No. 75 allows the use of a discount rate that is up to the expected long-term rate of return on the assets in the OPEB trust set aside to pay benefits, if the plan sponsor makes regular contributions to the trust such that the assets are not depleted at any point in the future. If the OPEB plan’s actuary determines that contributions are not sufficient to keep the trust funded, a blend of the long-term rate of return and the yield or index rate for 20-year, tax-exempt municipal bonds will be used for the periods when the trust funds are not sufficient to cover benefit payments. Based on this requirement, the discount rate used to measure the total OPEB liability is 5.89%.

Changes in the OPEB Liability
The following table shows the changes in the net OPEB liability as follows:

161

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
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Note 13: Other Post-Employment Benefits (Continued)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the Net OPEB liability of the City, as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower (4.89%) or 1 percentage point higher (6.89%) than the current discount rate:

Sensitivity of the Net OPEB Liability to Changes in the Health Care Trend Rates The following presents the net OPEB liability, as well as what the net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percentage point lower (5.00% graded down to 3.04%) than the healthcare trend rate or 1 percentage point higher (7.00% graded down to 5.04%) than the current healthcare cost trend rates assumed to be 6.00% effective January 2022 and graded down to 4.04% for years 2024 and thereafter:

Service Cost $ 447,366
Interest 748,420
Difference between expected and actual experience 35,353 Changes of assumptions 583,430
Benefit payments (462,219)
Net change in total OPEB liability 1,352,350
Total OPEB liability - beginning 11,835,609
Total OPEB liability - ending (a) $ 13,187,959
Plan fiduciary net position
Contributions - employer (1) $ 868,219
Net investment income (688,055)
Administrative expense (29,705)
Benefit payments (1) (462,219)
Net Change in plan fiduciary net position (311,760)
Plan fiduciary net position - beginning 5,126,269
Plan fiduciary net position - ending (b) 4,814,509
Net OPEB liability - ending (a) - (b) $ 8,373,450
(1) Amount includes implicit subsidy associated with benefits paid. 1% Decrease Current 1% Increase
Net OPEB Liability 10,421,380 $ 8,373,450 $ 6,708,106 $ Healthcare
Cost
1% Decrease Rate 1% Increase
Net OPEB liability 6,317,066 $ 8,373,450 $ 10,986,963$
162

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 48 -
Note 13: Other Post-Employment Benefits (Continued)
OPEB Plan Fiduciary Net Position
(1) Includes $392,129 of pay-as-you-go contributions made from sources outside of the trust, plus an implicit subsidy amount of $70,090
Investments
The City’s policy regarding the allocation of the plan’s invested assets is established and may be amended by management of the City. The primary objective is to maximize total Plan return, subject to the risk and quality constraints set forth in the investment guidelines. The investment objective the City has selected is the Balance Strategy, which seeks to provide growth of principal and income. The asset allocation ranges for this objective as of June 30, 2022, are listed below:

Statement of Fiduciary Net Position - June 30, 2022
Assets
Investments
Managed account $ 4,814,509
Total Assets 4,814,509
Net position restricted for post-employment
benefits other than pensions $ 4,814,509
Statement of Changes in Fiduciary Net Position for the Fiscal Year Ended June 30, 2022 Additions
Employer Contributions (1) $ 868,219
Investment income: (688,055)
Net increase in fair value of investments
Total Additions 180,164
Deductions
Benefit payments (1) (462,219)
Administrative expenses (29,705)
Total Deductions (491,924)
Net increase in net position (311,760)
Net position restricted for post-employment
benefits other than pensions
Beginning of fiscal year 5,126,269
End of fiscal year $ 4,814,509
163

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 49 -
Note 13: Other Post-Employment Benefits (Continued)
Market conditions may cause the account’s asset allocation to vary from the stated range from time to time.

The investment manager (assisting the City) will rebalance the portfolio no less than quarterly and/or when the actual weighting differs substantially from the strategic range, if appropriate and consistent with the objectives.

For the fiscal year ended June 30, 2022, the annual money-weighted rate of return on investments, net of investment expense, was 5.89 percent. The money-weighted rate of return expresses investment performance, net of investment expense adjusted for the changing amounts invested.

Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time.

Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. Liability changes due to plan experience which differs from what was assumed in the prior measurement period and/or from assumption changes during the period are recognized over the OPEB plan’s Expected Average Remaining Service Life (EARSL). EARSL periods used for changes arising in this current measurement period were seven years. Changes in the Fiduciary Net Position due to investment performance different from the assumed earnings rate are always recognized over 5 years. Liability changes attributable to benefit changes occurring during the period are recognized immediately.

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $655,964 and reported deferred outflows of resources related to OPEB from the following sources:

Target Target
Allocation Allocation
Equity - Large Cap Core 32.00% 6.80%
Equity - Mid Cap Core 6.00% 6.80%
Equiity - Small Cap Core 9.00% 7.00%
Equity - Real Estate 2.00% 6.30%
Equity - International 7.00% 7.20%
Equity - Emerging Markets 4.00% 7.20%
Fixed Income - Short Term Bond 6.75% 3.50%
Fixed Income - Intermediate Term Bond 27.00% 4.20%
Fixed Income - High Yield 1.25% 6.30%
Cash 5.00% 2.70%
PARS Balanced HighMark Plus Portfolio
Expected Rate of Return
164

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NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 50 -
Note 13: Other Post-Employment Benefits (Continued)
Amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Note 14: Conduit Debt Obligations
Financial Cooperation Agreements
The City from time to time has provided financial assistance to health care providers for the acquisition of equipment and facilities deemed to be in the public interest. The agreements are secured by the property financed and are payable solely from payments received on the underlying security liens. Upon repayment of the debt, ownership of the property transfers to the private-sector entity served by the loan agreement, neither the Agency, the City of Duarte, nor any political subdivision thereof is obligated in any manner for repayment of the debt. Accordingly, such debt is not reported as liabilities in the accompanying financial statements.

Note 15: Commitments and Contingencies
Grant Audits
Under the terms of federal and state grants, periodic audits are required, and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to reimbursement to the grantor agencies. City Management believes disallowance, if any, will be immaterial.

Deferred Outflows Deferred Inflows
of Resources of Resources
Change of Assumptions 1,438,999 $ 481,619 $
Differences Between Expected
and Actual Experience 948,550 -
Net Differences Between Projected
and Actual Earnings on Investments 396,973 -
Total $ 2,784,522 $ 481,619
Deferred
Fiscal Year Outflows (Inflows)
Ended June 30: of Resources
2023 545,304
2024 542,530
2025 517,667
2026 396,857
2027 212,156
Thereafter 88,389
165

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 51 -
Note 15: Commitments and Contingencies (Continued)
Memorandum of Understanding with Foothill Transit
On September 21, 2017, the City entered into a memorandum of understanding (MOU) with Foothill Transit (Transit) in which Transit will purchase three electric 35-foot electric buses for operation of the City’s transit service. The City reimbursed the cost of two of the buses utilizing Prop A funds. The City will reimburse Transit for the cost of the third bus through monthly payments financed over a period of ten years at an annual interest rate of three percent. On April 1, 2019, the third bus was acquired by Transit for a base cost of $731,908 with interest over the next ten years of $116,175 for a total cost of $848,083. There is a monthly payment of both principal and interest totaling $7,067.

The MOU has an initial base term of four years, with two three-year extensions. If the MOU is not extended and is terminated before the end of the ten-year financing period, the City will have the choice of either continuing the financing of the bus, paying the remaining balance on the bus; or transferring the ownership of the bus to Transit, who would then reimburse the City for the amount paid to date.

Redevelopment Agency Dissolution and Successor Agency
AB X1 26 provided for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit. The Bill provided that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government.

On January 16, 2016, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City’s resolution number 12-R-03(A).

After enactment of the Bill, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations, or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

Contractual Commitments
On July 1, 2021, the City entered into a contract with the Los Angeles Sheriff’s Department to provide city law enforcement services for the 2021-2022 fiscal year for an estimated cost of $4.9 million. 166

CITY OF DUARTE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
- 52 -
Note 16: Successor Agency Trust for Assets of Former Redevelopment Agency In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012. The Successor Agency Trust for Assets of the Former Redevelopment Agency was dissolved during the year as all activities of the trust were completed. The remaining cash of $55,311 was returned to Los Angeles County in accordance with state law.

Prior Period Adjustment
A note receivable of $1,200,000 for a housing project was included in the trust fund in previous years.

During the process of dissolving the trust, the City determined that the $1,200,000 housing project note should have been recorded as part of the City’s housing successor agency the Former RDA Low and Moderate Housing Special Revenue Fund. With the approval of the oversight board, the Trust Fund transferred the note to the City. The Trust fund recorded a prior period adjustment to reduce opening net position of $1,255,311 by $1,200,000 for the note transferred for an restated net position of $55,311 as of July 1, 2021.

167

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 19,734,107 $ 19,734,107 $ 19,734,107 $- Resources (Inflows):

Taxes 13,417,900 13,417,900 15,350,977 1,933,077
Licenses and permits 2,033,800 2,033,800 5,543,382 3,509,582 Intergovernmental 3,084,900 3,084,900 5,649,707 2,564,807 Charges for services 293,900 293,900 367,255 73,355
Use of money and property 255,300 255,300 97,803 (157,497) Fines and forfeitures 265,000 265,000 691,627 426,627
Miscellaneous 152,400 152,400 220,874 68,474
Lease proceeds - - 102,048 102,048
Transfers in 781,400 781,400 601,110 (180,290)
Amounts Available for Appropriations 40,018,707 40,018,707 48,358,890 8,340,183 Charges to Appropriations (Outflows):

Current:

General government 5,728,600 6,208,800 5,959,841 248,959 Safety 6,695,300 6,698,400 6,752,388 (53,988)
Development 3,021,300 3,406,100 3,710,596 (304,496)
Recreation and cultural 2,550,700 2,397,400 2,582,759 (185,359) Capital outlay 1,049,914 694,114 345,628 348,486
Debt service:

Principal retirement 118,766 118,766 118,781 (15)
Interest and fiscal charges 5,628 5,628 5,631 (3)
Transfers out 722,100 804,600 788,688 15,912
Total Charges to Appropriations 19,892,308 20,333,808 20,264,312 69,496 Budgetary Fund Balance, June 30 $ 20,126,399 $ 19,684,899 $ 28,094,578 $ 8,409,679 See Note to Required Supplementary Information
Budget Amounts
-53-
168

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

LOW AND MODERATE HOUSING
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 - Restated $ 4,055,055 $ 4,055,055 $ 4,055,055 $- Resources (Inflows):

Use of money and property 16,200 16,200 5,355 (10,845)
Amounts Available for Appropriations 4,071,255 4,071,255 4,060,410 (10,845) Charges to Appropriations (Outflows):

Current:

Development - 8,600 8,578 22
Total Charges to Appropriations - 8,600 8,578 22
Budgetary Fund Balance, June 30 $ 4,071,255 $ 4,062,655 $ 4,051,832 $ (10,823) See Note to Required Supplementary Information
Budget Amounts
-54-
169

CITY OF DUARTE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2022
- 55 -
Cost Sharing Multiple-Employer Defined Benefit Pension Plan Last 10 Fiscal Years (*)
SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY

FY 15 FY 16 FY 17 FY 18
Measurement Measurement Measurement Measurement
Date Date Date Date
June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 City's proportion of the net pension
liability 0.03089% 0.029101% 0.30027% 0.29560%
City's proportionate share of the net
pension liability $ 8,486,349 $ 10,578,290 $ 12,675,786 $ 14,098,986 City's covered payroll $ 2,467,539 $ 3,706,684 $ 3,970,085 $ 4,047,472 City's proportionate share of the net
pension liability as a percentage
of it's covered payroll 343.9% 285.4% 319.3% 348.3%
Plan's fiduciary net position as a
percentage of the total pension
liability 78.40% 79.82% 75.87% 73.31%
FY 19 FY 20 FY 21 FY 21
Measurement Measurement Measurement Measurement
Date Date Date Date
June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 City's proportion of the net pension
liability 0.28309% 0.27900% 0.27813% 0.27327%
City's proportionate share of the net
pension liability $ 13,503,297 $ 14,091,516 $ 15,108,868 $ 9,811,894 City's covered payroll $ 4,004,164 $ 4,272,231 $ 4,338,950 $ 4,381,600 City's proportionate share of the net
pension liability as a percentage
of it's covered payroll 337.2% 329.8% 348.2% 223.9%
Plan's fiduciary net position as a
percentage of the total pension
liability 77.69% 77.73% 77.71% 90.49%
Notes to schedule:

In Fiscal Year 2016-17, the discount rate for the PERF C was lowered from 7.65 percent to 7.15 percent. Deferred outflows of resources for changes of assumptions represent the unamortized portion of this assumption change.
*Fiscal year 2015 was the 1st year of implementation, therefore, only eight years are shown. 170

CITY OF DUARTE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2022
- 56 -
Cost Sharing Multiple-Employer Defined Benefit Pension Plan Last 10 Fiscal Years (*)

SCHEDULE OF PENSION CONTRIBUTIONS
Measurement Measurement Measurement Measurement
Date Date Date Date
June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 Miscellaneous Miscellaneous Miscellaneous Miscellaneous Actuarially determined contribution (a) 262,412 $ 285,477 $ 400,604 $ $ 421,885 Contribution in relation to the
actuarially determined
contribution (b) (262,412) (285,477) (400,604) (421,885) Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll (c ) $ 2,352,312 $ 2,467,539 $ 3,706,684 $ 3,970,085 Contributions as a percentage
of covered payroll 11.16% 11.57% 10.81% 10.63%
Measurement Measurement Measurement Measurement
Date Date Date Date
June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 Miscellaneous Miscellaneous Miscellaneous Miscellaneous Actuarially determined contribution (a) 449,981 $ $ 459,105 $ 537,636 $ 525,340 Contribution in relation to the
actuarially determined
contribution (b) (449,981) (459,105) (537,636) (537,636) Contribution deficiency (excess) $ - $ - $ (12,296) - $ Covered payroll (c ) $ 4,047,472 $ 4,004,164 $ 4,272,231 $ 4,338,950 Contributions as a percentage
of covered payroll 11.12% 11.47% 12.58% 12.11%
(a) Historical information is required only for measurement periods for which GASB 68 is applicable. (b) Some employers may choose to make additional contributions towards their unfunded liability. Contributions for such plans exceed the actuarially determined contributions. (c ) Covered payroll represented above is based on pensionable earnings provided by the employer. However, GASB 68 defines covered payroll as the total payroll of employee’s pension plan. Accordingly, if pensionable earnings are different that total earnings for covered-employees, the employer should display in the disclosure footnotes the payroll based on total earnings for the covered group and recalculate the required payroll-related ratios.
171

CITY OF DUARTE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2022
- 57 -
Cost Sharing Multiple-Employer Defined Benefit Pension Plan Last 10 Fiscal Years (*)
SCHEDULE OF PENSION CONTRIBUTIONS (Continued)
Notes to Schedule
The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal year 2020-2021 were from June 30, 2019 public agency valuations.

Actuarial cost method Entry age normal cost method
Amortization method Level percent of payroll
Average remaining period 18 years as of the valuation date Asset valuation method 30-year direct rate smoothing
Actuarial assumptions
Discount rate 7.15%
Inflation 2.50%
Projected salary increases Varies by entry age and service Payroll growth 2.75%
Individual salary growth A merit scale varying in duration of employment coupled with an assumed annual inflation growth of 2.5% and an annual production growth of 0.25%
Retirement age The probabilities of retirement are based on the 2015 CalPERS experience study for the period 1997 to 2011.

Mortality The probabilities of mortality are based on CalPERS’ specific data. The table includes 15 years of mortality improvements using Society of Actuaries 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.
* Fiscal year 2015 was the 1st year of implementation, therefore, only eight years are shown. 172

CITY OF DUARTE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2022
- 58 -

SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS Last Ten Fiscal Years*
(1): Amount includes implicit subsidy associated with benefits paid. *Fiscal Year 2018 was the 1st year of implementation therefore only 5 years are shown. 2018 2019 2020 2021 2022
Total OPEB Liability
Service cost 258,408 $ 266,160 $ 327,023 $ 389,582 $ 447,366 $ Interest on the total
OPEB liability 464,777 495,518 575,620 633,116 748,420
Differences between
expected and actual
experience 983,161 65,900 - 1,285,548 35,353
Changes of assumptions - 2,167,125 (331,435) (419,273) 583,430 Benefit payments (1) (662,583) (359,809) (365,155) (431,406) (462,219) Net change in total OPEB
liability 2,634,894 1,043,763 206,053 1,457,567 1,352,350 Total OPEB liability -
beginning 7,537,095 6,493,332 10,171,989 10,378,042 11,835,609 Total OPEB liability -
ending (a) $ 10,171,989 7,537,095 $ 10,378,042 $ 11,835,609 $ 13,187,959 $ Plan Fiduciary Net Position
Contribution - employer (1) 915,033 $ 651,809 $ 741,655 $ 876,406 $ 868,219 $ Net Increase in fair value
of investments 189,196 176,444 81,965 996,936 (688,055) Benefit payments (1) (662,583) (359,809) (365,155) (431,406) (462,219) Administrative expense (13,347) - - (24,255) (29,705)
Net Change in plan fiduciary 468,444 428,299 458,465 1,417,681 (311,760) net position
Plan fiduciary net position -
beginning 2,781,679 2,353,380 3,250,123 3,708,588 5,126,269 Plan fiduciary net position -
ending (b) $ 2,781,679 $ 3,250,123 $ 3,708,588 $ 5,126,269 $ 4,814,509 Net OPEB liability (a) - (b) $ 4,755,416 $ 6,921,866 $ 6,669,454 $ 6,709,340 $ 8,373,450 Plan fiduciary net position as a
percentage of total OPEB
liability 36.91% 31.95% 35.73% 43.31% 36.51%
Covered-employee payroll $ 4,211,793 $ 3,926,264 $ 4,325,247 $ 3,579,723 $ 3,613,652 Net OPEB liability as a
percentage of coveredemployee payroll 112.91% 176.30% 154.20% 187.43% 231.72% Measurement Period
173

CITY OF DUARTE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2022
- 59 -

SCHEDULE OF OPEB CONTRIBUTIONS
Last Ten Fiscal Years*
*Fiscal Year 2018 was the 1st year of implementation therefore only 5 years are shown.

Fiscal Fiscal Fiscal Fiscal Fiscal
Year Year Year Year Year
6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022
Contractually Determined
Contribution (CDC) 1,491,134 $ 782,535 $ 803,739 $ 876,406$ 868,219$ Contributions in relation to the CDC (915,033) (651,809) (741,655) (876,406) (868,219) Contribution deficiency (excess) 576,101 $ $ 130,726 $ 62,084 $ - $ - Covered-employee payroll $ 3,926,264$ 4,325,247$ 3,579,723$ 3,613,652 4,211,793 $ Contributions as a percentage of
covered-employee payroll 21.73% 16.60% 17.15% 24.48% 24.03% 174

CITY OF DUARTE

NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 202
- 60 -
Note 1: Budgets and Budgetary Accounting
The City adopts an annual budget prepared in accordance with accounting principles generally accepted in the United States of America and on the modified accrual basis of accounting for its governmental funds. The City Manager or designee is authorized to transfer budgeted amounts between the accounts of any department. Any revisions that alter the total appropriations of any department or fund must be approved by the City Council. Prior year appropriations lapse unless they are approved for carryover into the following fiscal year. Expenditures may not legally exceed appropriations at the fund level.
175

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

COMMUNITY IMPROVEMENT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 776,404 $ 776,404 $ 776,404 $ - Resources (Inflows):

Intergovernmental 648,300 1,476,900 - (1,476,900)
Use of money and property 1,400 1,400 3,744 2,344
Transfers in - 48,500 48,511 11
Amounts Available for Appropriations 2,303,204 1,426,104 828,659 (1,474,545) Charges to Appropriations (Outflows):

Transportation - 247,000 35,500 211,500
Capital outlay 882,000 1,229,600 462,979 766,621
Total Charges to Appropriations 1,476,600 882,000 498,479 978,121 Budgetary Fund Balance, June 30 $ 544,104 $ 826,604 $ 330,180 $ (496,424) See Note to Required Supplementary Information
Budget Amounts
-61- 176

CITY OF DUARTE

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Community Supplemental
State Lighting and Development Law
Gasoline Tax Landscaping Block Grant Enforcement
Assets:

Pooled cash and investments $ 2,213,478 $ 187,906 $ - $ 42,008 Receivables:

Taxes 40,430 31,374 - -
Grants - - 2,992 -
Restricted assets:

Cash and investments fiscal agents - - - -
Total Assets $ 2,253,908 $ 219,280 $ 2,992 $ 42,008
Liabilities, Deferred Inflows of
Resources, and Fund Balances:

Liabilities:

Accounts payable $ 27,035 $ 92,004 $ 1,450 $ 42,008
Accrued liabilities - - - -
Unearned revenues - 24,700 - -
Retention payable - - - -
Due to other funds - - 1,928 -
Total Liabilities 27,035 116,704 3,378 42,008
Deferred Inflows of Resources:

Unavailable revenues - - 1,377 -
Total Deferred Inflows of Resources - - 1,377 -
Fund Balances:

Restricted for:

Development projects - 102,576 - -
Recreation and culture - - - -
Transportation 2,226,873 - - -
Debt service - - - -
Unassigned - - (1,763) -
Total Fund Balances (deficits) 2,226,873 102,576 (1,763) - Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 2,253,908 $ 219,280 $ 2,992 $ 42,008 Special Revenue Funds
-62- 177

CITY OF DUARTE

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Air Quality Measure Prop
Management M Quimby Act A
Assets:

Pooled cash and investments $ 132,540 $ 667,984 $ 67,648 $ 966,211 Receivables:

Taxes - - - -
Grants 7,057 - - -
Restricted assets: -
Cash and investments fiscal agents - - - -
Total Assets $ 139,597 $ 667,984 $ 67,648 $ 966,211
Liabilities, Deferred Inflows of
Resources, and Fund Balances:

Liabilities:

Accounts payable $ $ - - $ $ 57,604 -
Accrued liabilities - - - 197
Unearned revenues - - - -
Retention payable - - - -
Due to other funds - - - -
Total Liabilities - - - 57,801
Deferred Inflows of Resources:

Unavailable revenues 7,057 - - -
Total Deferred Inflows of Resources 7,057 - - -
Fund Balances:

Restricted for:

Development projects - - - -
Recreation and culture - - 67,648 -
Transportation 132,540 667,984 - 908,410
Debt service - - - -
Unassigned - - - -
Total Fund Balances (deficits) 132,540 667,984 67,648 908,410 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 139,597 $ 667,984 $ 67,648 $ 966,211 Special Revenue Funds
-63- 178

CITY OF DUARTE

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Housing Prop C Measure R
Authority Transit PEG LR Transit
Assets:

Pooled cash and investments $ 2,000,389 $ 274,987 $ 46,547 $ 987,619 Receivables:

Taxes - - - -
Grants - - 8,451 -
Restricted assets:

Cash and investments fiscal agents - - - -
Total Assets $ 2,000,389 $ 274,987 $ 54,998 $ 987,619
Liabilities, Deferred Inflows of
Resources, and Fund Balances:

Liabilities:

Accounts payable $ $ 47,576 - $ 5,868 $ -
Accrued liabilities - 161 - -
Unearned revenues - - - -
Retention payable - - - 2,879
Due to other funds - - - -
Total Liabilities - 47,737 5,868 2,879
Deferred Inflows of Resources:

Unavailable revenues - - -
Total Deferred Inflows of Resources - - - -
Fund Balances:

Restricted for:

Development projects 2,000,389 - 49,130 -
Recreation and culture - - - -
Transportation - 227,250 - 984,740
Debt service - - - -
Unassigned - - - -
Total Fund Balances (deficits) 2,000,389 227,250 49,130 984,740 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 2,000,389 $ 274,987 $ 54,998 $ 987,619 Special Revenue Funds
-64- 179

CITY OF DUARTE

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Capital
Project
Fund
Bicycle
Measure and Inclusionary
W SB1/RMRA Pedestrian Housing
Assets:

Pooled cash and investments $ 192,210 $ 790,134 $ $ 528,609 - Receivables:

Taxes - - - -
Grants - 75,436 1,321 -
Restricted assets:

Cash and investments fiscal agents - - - -
Total Assets $ 192,210 $ 865,570 $ 1,321 $ 528,609
Liabilities, Deferred Inflows of
Resources, and Fund Balances:

Liabilities:

Accounts payable $ 1,453 $ $ - $ - -
Accrued liabilities - - - -
Unearned revenues - - - -
Retention payable - 22,969 - -
Due to other funds - - 1,374 -
Total Liabilities 1,453 22,969 1,374 -
Deferred Inflows of Resources:

Unavailable revenues - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances:

Restricted for:

Development projects 190,757 - - 528,609
Recreation and culture - - - -
Transportation - 842,601 - -
Debt service - - - -
Unassigned - - (53) -
Total Fund Balances (deficits) 190,757 842,601 (53) 528,609 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 192,210 $ 865,570 $ 1,321 $ 528,609 Special Revenue Funds
-65- 180

CITY OF DUARTE

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Total
Nonmajor
Town Center Infrastructure Governmental
Debt Service Debt Service Funds
Assets:

Pooled cash and investments $ 109,631 $ - $ 9,207,901
Receivables:

Taxes - - 71,804
Grants - - 95,257
Restricted assets:

Cash and investments fiscal agents 1 - 1
Total Assets $ 109,632 $ - $ 9,374,963
Liabilities, Deferred Inflows of
Resources, and Fund Balances:

Liabilities:

Accounts payable $ $ - $ 274,998 -
Accrued liabilities - - 358
Unearned revenues - - 24,700
Retention payable - - 25,848
Due to other funds - - 3,302
Total Liabilities - - 329,206
Deferred Inflows of Resources:

Unavailable revenues - 8,434
Total Deferred Inflows of Resources - - 8,434
Fund Balances:

Restricted for:

Development projects - - 2,871,461
Recreation and culture - - 67,648
Transportation - - 5,990,398
Debt service 109,632 - 109,632
Unassigned - - (1,816)
Total Fund Balances (deficits) 109,632 - 9,037,323
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 109,632 $ $ 9,374,963 -
Debt Service Funds
-66- 181

CITY OF DUARTE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Community Supplemental
State Lighting and Development Law
Gasoline Tax Landscaping Block Grant Enforcement
Revenues:

Assessments $ - $ 1,001,926 $ - $ -
Intergovernmental 509,683 - 5,273 161,285
Charges for services - - - -
Use of money and property 3,589 - - 56
Total Revenues 513,272 1,001,926 5,273 161,341
Expenditures:

Current:

Safety - - - 161,341
Development - 1,180,768 - -
Transportation 318,220 - - -
Capital outlay - - 7,000 -
Debt service:

Principal retirement - - -
Interest and fiscal charges - - -
Total Expenditures 318,220 1,180,768 7,000 161,341
Excess (Deficiency) of Revenues
Over (Under) Expenditures 195,052 (178,842) (1,727) -
Other Financing Sources (Uses):

Transfers in - 519,340 - -
Transfers out (63,644) (343,200) - -
Total Other Financing Sources (Uses) (63,644) 176,140 - - Net Changes in Fund Balances 131,408 (2,702) (1,727) -
Fund Balances (Deficits), Beginning
of Fiscal Year 2,095,465 105,278 (36) -
Prior period adjustments - - - -
Fund balances (Deficits), Beginning of
Fiscal Year, as Restated 2,095,465 105,278 (36) -
Fund Balances (Deficits), End of Fiscal Year $ 2,226,873 $ 102,576 $ (1,763) $ - Special Revenue Funds
-67- 182

CITY OF DUARTE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Air Quality Measure Prop
Management M Quimby Act A
Revenues:

Assessments $ - $ - $ - $ -
Intergovernmental 20,373 385,237 - 585,355
Charges for services - - - -
Use of money and property 13,908 960 115 1,612
Total Revenues 34,281 386,197 115 586,967
Expenditures:

Current:

Safety - - - -
Development - - - -
Transportation - - - 408,389
Capital outlay 10,019 48,500 - 46,645
Debt service:

Principal retirement 21,493 - - -
Interest and fiscal charges 381 - - -
Total Expenditures 31,893 48,500 - 455,034
Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,388 337,697 115 131,933
Other Financing Sources (Uses):

Transfers in - - - -
Transfers out - (9,700) - (48,800)
Total Other Financing Sources (Uses) - (9,700) - (48,800) Net Changes in Fund Balances 2,388 327,997 115 83,133
Fund Balances (Deficits), Beginning
of Fiscal Year 130,152 339,987 67,533 825,277
Prior period adjustments - - - -
Fund balances (Deficits), Beginning of
Fiscal Year, as Restated 130,152 339,987 67,533 825,277 Fund Balances (Deficits), End of Fiscal Year $ 132,540 $ 667,984 $ 67,648 $ 908,410 Special Revenue Funds
-68- 183

CITY OF DUARTE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Housing Prop C Measure R
Authority Transit PEG LR Transit
Revenues:

Assessments $ $ - - $ $ - -
Intergovernmental 453,981 - - 340,431
Charges for services - - 32,736 -
Use of money and property 3,631 455 73 1,908
Total Revenues 3,631 454,436 32,809 342,339
Expenditures:

Current:

Safety - - - -
Development 22,899 - - -
Transportation 331,548 - - -
Capital outlay 38,164 - 19,818 357,577
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 22,899 369,712 19,818 357,577
Excess (Deficiency) of Revenues
Over (Under) Expenditures (19,268) 84,724 12,991 (15,238) Other Financing Sources (Uses):

Transfers in - - - -
Transfers out (40,000) - - (71,515)
Total Other Financing Sources (Uses) (40,000) - - (71,515) Net Changes in Fund Balances (19,268) 44,724 (86,753) 12,991 Fund balances (Deficits), Beginning of
of Fiscal Year 2,019,657 182,526 36,139 1,071,493
Prior period adjustments - - - -
Fund balances (Deficits), Beginning of
Fiscal Year, as Restated 2,019,657 182,526 36,139 1,071,493 Fund Balances (Deficits), End of Fiscal Year $ 2,000,389 $ 227,250 $ 49,130 $ 984,740 Special Revenue Funds
-69- 184

CITY OF DUARTE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Capital
Project
Bicycle Fund
Measure and Inclusionary
W SB1/RMRA Pedestrian Housing
Revenues:

Assessments $ $ - $ - $ - -
Intergovernmental 248,433 433,346 44,047 -
Charges for services - - - -
Use of money and property 180 1,244 - 893
Total Revenues 248,613 434,590 44,047 893
Expenditures:

Current:

Safety - - - -
Development 90,850 - - -
Transportation 115,276 - - -
Capital outlay 17,460 - 44,100 -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 108,310 115,276 44,100 -
Excess (Deficiency) of Revenues
Over (Under) Expenditures 140,303 319,314 (53) 893
Other Financing Sources (Uses):

Transfers in - - - -
Transfers out (23,055) - - -
Total Other Financing Sources (Uses) - (23,055) - -
Net Changes in Fund Balances 140,303 296,259 (53) 893
Fund balances (Deficits), Beginning of
of Fiscal Year 50,454 546,342 - 527,716
Prior period adjustments - - - -
Fund balances (Deficits), Beginning of
Fiscal Year, as Restated 50,454 546,342 - 527,716
Fund Balances (Deficits), End of Fiscal Year $ 190,757 $ 842,601 $ $ 528,609 (53) Special Revenue Funds
-70- 185

CITY OF DUARTE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Total
Nonmajor
Town Center Infrastructure Governmental
Debt Service Debt Service Funds
Revenues:

Assessments $ - $ - $ 1,001,926
Intergovernmental - - 3,187,444
Charges for services - - 32,736
Use of money and property 211 - 28,835
Total Revenues 211 - 4,250,941
Expenditures:

Current:

Safety - - 161,341
Development - - 1,294,517
Transportation - - 1,173,433
Capital outlay - - 589,283
Debt service:

Principal retirement 147,303 158,010 326,806
Interest and fiscal charges 5,377 62,826 68,584
Total Expenditures 152,680 220,836 3,613,964
Excess (Deficiency) of Revenues
Over (Under) Expenditures (152,469) (220,836) 636,977
Other Financing Sources (Uses):

Transfers in - 220,837 740,177
Transfers out - (1,196) (601,110)
Total Other Financing Sources (Uses) - 219,641 139,067
Net Changes in Fund Balances (152,469) (1,195) 776,044
Fund balances (Deficits), Beginning of
of Fiscal Year 262,101 1,195 8,261,279
Prior period adjustments - - -
Fund balances (Deficits), Beginning of
Fiscal Year, as Restated 262,101 1,195 8,261,279
Fund Balances (Deficits), End of Fiscal Year $ 109,632 $ - $ 9,037,323 Debt Service Funds
-71- 186

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

STATE GASOLINE TAX
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,095,465 $ 2,095,465 $ 2,095,465 $ - Resources (Inflows):

Intergovernmental 523,900 523,900 509,683 (14,217)
Use of money and property 7,100 7,100 3,589 (3,511)
Amounts Available for Appropriations 2,626,465 2,626,465 2,608,737 (17,728) Charges to Appropriations (Outflows):

Transportation 908,000 915,000 318,220 596,780
Capital outlay 10,000 10,000 - 10,000
Transfers out 183,600 185,000 63,644 121,356
Total Charges to Appropriations 1,110,000 1,101,600 381,864 728,136 Budgetary Fund Balance, June 30 $ 1,524,865 $ 1,516,465 $ 2,226,873 $ 710,408 Budget Amounts
-72- 187

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

LIGHTING AND LANDSCAPING
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ $ 105,278 105,278 $ 105,278 $ - Resources (Inflows):

Assessments 977,700 977,700 1,001,926 24,226
Transfers in 498,800 498,800 519,340 20,540
Amounts Available for Appropriations 1,581,778 1,581,778 1,626,544 44,766 Charges to Appropriations (Outflows):

Development 1,193,600 1,253,100 1,180,768 72,332
Transfers out 343,200 343,200 343,200 -
Total Charges to Appropriations 1,596,300 1,536,800 1,523,968 72,332 Budgetary Fund Balance, June 30 $ 44,978 $ (14,522) $ 102,576 $ 117,098 Budget Amounts
-73- 188

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

COMMUNITY DEVELOPMENT BLOCK GRANT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ $ (36) (36) $ (36) $ - Resources (Inflows):

Intergovernmental 500,000 500,000 5,273 (494,727)
Amounts Available for Appropriations 499,964 499,964 5,237 (494,727) Charges to Appropriations (Outflows):

Capital outlay 500,000 500,000 7,000 493,000
Total Charges to Appropriations 500,000 500,000 7,000 493,000 Budgetary Fund Balance, June 30 $ (36) $ (36) $ (1,763) $ (1,727) Budget Amounts
-74- 189

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

SUPPLEMENTAL LAW ENFORCEMENT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ $ - $ - -
Resources (Inflows):

Intergovernmental 160,000 221,200 161,285 (59,915)
Use of money and property 200 200 56 (144)
Amounts Available for Appropriations 160,200 221,400 161,341 (60,059) Charges to Appropriations (Outflows):

Safety 160,000 221,400 161,341 60,059
Total Charges to Appropriations 160,000 221,400 161,341 60,059 Budgetary Fund Balance, June 30 $ 200 $ $ - $ - -
Budget Amounts
-75- 190

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

AIR QUALITY MANAGEMENT DISTRIBUTION
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 130,152 $ 130,152 $ 130,152 $ - Resources (Inflows):

Intergovernmental 30,000 30,000 20,373 (9,627)
Use of money and property 400 400 13,908 13,508
Amounts Available for Appropriations 160,552 160,552 164,433 3,881 Charges to Appropriations (Outflows):

Capital outlay - 18,300 10,019 8,281
Debt service:

Principal retirement - - 21,493 (21,493)
Interest and fiscal charges - - 381 (381)
Total Charges to Appropriations - 18,300 31,893 (13,593) Budgetary Fund Balance, June 30 $ 160,552 $ 142,252 $ 132,540 $ (9,712) Budget Amounts
-76- 191

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

MEASURE M
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 339,987 $ 339,987 $ 339,987 $ - Resources (Inflows):

Intergovernmental 308,600 308,600 385,237 76,637
Use of money and property 1,300 1,300 960 (340)
Amounts Available for Appropriations 649,887 649,887 726,184 76,297 Charges to Appropriations (Outflows):

Capital outlay 79,000 79,000 48,500 30,500
Transfers out 15,800 15,800 9,700 6,100
Total Charges to Appropriations 94,800 94,800 58,200 36,600 Budgetary Fund Balance, June 30 $ 555,087 $ 555,087 $ 667,984 $ 112,897 Budget Amounts
.
-77- 192

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

QUIMBY ACT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 67,533 $ 67,533 $ 67,533 $ - Resources (Inflows):

Use of money and property 200 200 115 (85)
Amounts Available for Appropriations 67,733 67,733 67,648 (85) Budgetary Fund Balance, June 30 $ 67,733 $ 67,733 $ 67,648 $ (85) Budget Amounts
-78- 193

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

PROPOSITION A TRANSIT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 825,277 $ 825,277 $ 825,277 $ - Resources (Inflows):

Intergovernmental 437,700 437,700 585,355 147,655
Use of money and property 4,600 4,600 1,612 (2,988)
Amounts Available for Appropriations 1,267,577 1,267,577 1,412,244 144,667 Charges to Appropriations (Outflows):

Transportation 441,600 441,600 408,389 33,211
Capital outlay 46,800 46,800 46,645 155
Transfers out 48,800 48,800 48,800 -
Total Charges to Appropriations 537,200 537,200 503,834 33,366 Budgetary Fund Balance, June 30 $ 730,377 $ 730,377 $ 908,410 $ 178,033 Budget Amounts
-79- 194

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

HOUSING AUTHORITY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,019,657 $ 2,019,657 $ 2,019,657 $ - Resources (Inflows):

Use of money and property 4,500 4,500 3,631 (869)
Amounts Available for Appropriations 2,024,157 2,024,157 2,023,288 (869) Charges to Appropriations (Outflows):

Development 55,300 55,300 22,899 32,401
Total Charges to Appropriations 55,300 55,300 22,899 32,401 Budgetary Fund Balance, June 30 $ 1,968,857 $ 1,968,857 $ 2,000,389 $ 31,532 Budget Amounts
.
-80- 195

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

PROPOSITION C TRANSIT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 182,526 $ 182,526 $ 182,526 $ - Resources (Inflows):

Intergovernmental 363,000 363,000 453,981 90,981
Use of money and property 1,200 1,200 455 (745)
Amounts Available for Appropriations 546,726 546,726 636,962 90,236 Charges to Appropriations (Outflows):

Transportation 361,800 361,800 331,548 30,252
Capital outlay 38,300 38,300 38,164 136
Transfers out 40,000 40,000 40,000 -
Total Charges to Appropriations 440,100 440,100 409,712 30,388 Budgetary Fund Balance, June 30 $ 106,626 $ 106,626 $ 227,250 $ 120,624 Budget Amounts
-81- 196

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE
PEG
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 36,139 $ 36,139 $ 36,139 $ - Resources (Inflows):

Charges for services 34,700 34,700 32,736 (1,964)
Use of money and property 100 100 73 (27)
Amounts Available for Appropriations 70,939 70,939 68,948 (1,991) Charges to Appropriations (Outflow):

Capital outlay - 55,000 19,818 35,182
Total Charges to Appropriations 55,000 - 19,818 35,182
Budgetary Fund Balance, June 30 $ 70,939 $ 15,939 $ 49,130 $ 33,191 Budget Amounts
-82- 197

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

MEASURE R LR TRANSIT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,071,493 $ 1,071,493 $ 1,071,493 $ - Resources (Inflows):

Intergovernmental 272,300 272,300 340,431 68,131
Use of money and property 4,400 4,400 1,908 (2,492)
Amounts Available for Appropriations 1,348,193 1,348,193 1,413,832 65,639 Charges to Appropriations (Outflows):

Capital outlay 450,000 450,000 357,577 92,423
Transfers out 90,000 90,000 71,515 18,485
Total Charges to Appropriations 540,000 540,000 429,092 110,908 Budgetary Fund Balance, June 30 $ 808,193 $ 808,193 $ 984,740 $ 176,547 Budget Amounts
-83- 198

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

MEASURE W
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 50,454 $ 50,454 $ 50,454 $ - Resources (Inflows):

Intergovernmental 250,000 250,000 248,433 (1,567)
Use of money and property - - 180 180
Amounts Available for Appropriations 300,454 300,454 299,067 (1,387) Charges to Appropriations (Outflows):

Development - - 90,850 (90,850)
Capital outlay 238,000 238,000 17,460 220,540
Total Charges to Appropriations 238,000 238,000 108,310 129,690 Budgetary Fund Balance, June 30 $ 62,454 $ 62,454 $ 190,757 $ 128,303 Budget Amounts
-84- 199

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE
SB1/RMRA
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 546,342 $ 546,342 $ 546,342 $ - Resources (Inflows):

Intergovernmental 416,300 416,300 433,346 17,046
Use of money and property 1,300 1,300 1,244 (56)
Amounts Available for Appropriations 963,942 963,942 980,932 16,990 Charges to Appropriations (Outflows):

Transportation 300,000 300,000 115,276 184,724
Transfers out 60,000 60,000 23,055 36,945
Total Charges to Appropriations 360,000 360,000 138,331 221,669 Budgetary Fund Balance, June 30 $ 603,942 $ 603,942 $ 842,601 $ 238,659 Budget Amounts
-85- 200

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

BICYCLE AND PEDESTRIAN
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Positive
Original Final Actual (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):

Intergovernmental 15,900 44,100 44,047 (53)
Amounts Available for Appropriations 15,900 44,100 44,047 (53) Charges to Appropriations (Outflow):

Capital Outlay 15,900 44,100 44,100 -
Total Charges to Appropriations 15,900 44,100 44,100 -
Budgetary Fund Balance, June 30 $- $ - $ (53) $ (53)
Budget Amounts
-86- 201

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

INCLUSIONARY HOUSING
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 527,716 $ 527,716 $ 527,716 $ - Resources (Inflows):

Use of money and property 1,900 1,900 893 (1,007)
Amounts Available for Appropriations 529,616 529,616 528,609 (1,007) Budgetary Fund Balance, June 30 $ 529,616 $ 529,616 $ 528,609 $ (1,007) Budget Amounts
.
-87- 202

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

TOWN CENTER
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 262,101 $ 262,101 $ 262,101 $ - Resources (Inflows):

Use of money and property - - 211 211
Amounts Available for Appropriations 262,101 262,101 262,312 211 Charges to Appropriations (Outflows):

Principal retirement 147,300 147,300 147,303 (3)
Interest and fiscal charges 7,100 7,100 5,377 1,723
Total Charges to Appropriations 154,400 154,400 152,680 1,720 Budgetary Fund Balance, June 30 $ 107,701 $ 107,701 $ 109,632 $ 1,931 Budget Amounts
-88- 203

CITY OF DUARTE

BUDGETARY COMPARISON SCHEDULE

INFRASTRUCTURE
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,195 $ 1,195 $ 1,195 $ - Resources (Inflows):

Use of money and property 100 100 - (100)
Transfers in 223,300 223,300 220,837 (2,463)
Amounts Available for Appropriations 224,595 224,595 222,032 (2,563) Charges to Appropriations (Outflows):

Principal retirement 158,000 158,000 158,010 (10)
Interest and fiscal charges 62,800 62,800 62,826 (26)
Interest and fiscal charges 62,800 62,800 1,196 61,604
Total Charges to Appropriations 283,600 283,600 222,032 61,568 Budgetary Fund Balance, June 30 $ (59,005) $ (59,005) $ - $ 59,005 Budget Amounts
-89- 204

Duarte City CouncilNovember 22, 2022

Duarte City Council
November 22, 2022