LOCATION:
El Monte City Hall – East
City Council Chambers
11333 Valley Boulevard
El Monte, CA 91731
DATE AND TIME:
Tuesday,
January 25, 2022
6:00 p.m.
ADJOURNED REGULAR MEETING AGENDA
OF THE
CITY COUNCIL OF THE CITY OF EL MONTE
MEETING JOINTLY AND REGULARLY WITH THE EL MONTE HOUSING AUTHORITY; EL MONTE PUBLIC FINANCING AUTHORITY; EL MONTE WATER AUTHORITY; EL MONTE PARKING AUTHORITY; SUCCESSOR AGENCY TO THE FORMER EL MONTE COMMUNITY REDEVELOPMENT AGENCY; HOUSING SUCCESSOR AGENCY; AND, FROM TIME TO TIME, SUCH OTHER BODIES OF
THE CITY WHOSE MEMBERSHIP IS COMPOSED EXCLUSIVELY OF THE MEMBERSHIP OF THE CITY
COUNCIL
COUNCILMEMBERS/AUTHORITY MEMBERS:
Jessica Ancona, Mayor
♦ Alma D. Puente, Mayor Pro Tem ♦ Martin R. Herrera, Councilmember ♦ Victoria Martinez Muela, Councilmember ♦ Dr. Maria Morales, Councilmember
This meeting shall be conducted in compliance with the procedures set forth under AB361 which allows local legislative bodies to continue conducting virtual meetings under certain emergency circumstances without strictly complying with traditional Brown Act teleconferencing requirements, so long as there is a live comment option for public comments, meetings are paused for any technical difficulties that affect public participation, and each agenda contains information on how to access the meeting as well a s how to participate in public comment virtually. The El Monte City Council (“City Council”) has availed itself of the procedures of AB361 for this meeting by resolution last approved at its meeting of January 11, 2022. To mitigate the spread of COVID -19 and subject to the public’s right to participate in the manner described below, City Hall and the City Council Chambers will be closed to members of the public for this meeting.
Members of the public wishing to observe the meeting may do so in any of the following ways:
(1) Turn your TV to Channel 3; or
(2) City’s website at http://www.elmonteca.gov/378/Council-Meeting-Videos.
Persons wishing to offer public comment for this meeting may do so:
By calling-in to the conference line at (888) 204-5987; Code 8167975 by or before any of the specific times allotted on the agenda for public comment. At each point of the agenda at which public comment is received, the City Council, through the presiding officer, will ask the City Clerk if there are any members of the public who have called in who wish to address the City Council on a particular matter or grouping of matters. When calling in, members of the public shall inform the attendant which item(s) of business they wish to speak on City Council Meeting of January 25, 2022
El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority
and callers will be connected by telephone when the time for commenting on such items is commenced. As described in greater detail below, members of the public may address the City Council (i) on agendized closed session items of business prior to the City Council going into closed session; (ii) on items of business listed under the heading Public Hearings when the public hearing on the item the caller wishes to speak on is opened; and (iii) on all other items of agendized and non -agendized business during the portion of the agenda entitled General Public Comment. The City Council shall be under no obligation to entertain comments from persons who call-in after the City Council closes the applicable commenting period.
With this in mind, speakers are strongly encouraged to call in as early as possible to avoid missing the opportunity to speak. The City Council shall be under no obligation to respond to or deliberate upon any specific questions or comments posed by a speaker or take action on any issue raised by a speaker beyond such action as the City Council may be lawfully authorized to take on an agendized matter pursuant to the Brown Act (Govt. Code Section 54950 et seq.)(“Brown Act”) Members of the City Council may provide brief clarifying responses to any comment made or questions posed. Persons who wish to address the City Council are asked to state their name and address for the record. Speakers may not lend any portion of their speaking time to other persons or borrow additional time from other persons. All comments or queries presented by a speaker shall be addressed to the City Council as a body and not to any specific member thereof. No questions shall be posed to any member of the City Council except through the presiding official of the meeting, the Mayor and/or Chair. The City Council may not engage in any sort of prolonged discussion or deliberation with any speaker or group of speakers on matters that are not listed on this agenda, nor may the City Council take action an any non-agendized items of business, except as specifically authorized under the Brown Act.
Enforcement of Decorum: The Chief of Police, or such member, or members of the Police Department as the Chief of Police may designate, shall ser ve as the Sergeant -at-Arms of any City Council meeting. The Sergeant-at-Arms shall carry out all orders and instructions given by the presiding official for the purpose of maintaining order and decorum at the meeting. While members of the public are free t o level criticism of City policies and the action(s) or proposed action(s) of the City Council or its members, members of the public may not engage in behavior that is disruptive to the orderly conduct of the proceedings, including, but not limited to, conduct that prevents other members of the public from being heard when it is their opportunity to speak or which prevents members of the audience from hearing or seeing the proceedings; speaking off topic or speaking beyond the speakers allotted time limit . Members of the public may not threaten any person with physical harm or act in a manner that may reasonably be interpreted as an imminent threat of physical harm. All persons participating in the meeting must adhere to the City’s policy barring harassment based upon a person’s race, religious creed, color, national origin, ancestry, physical handicap, medical condition, marital status, gender, sexual orientation, or age.
Instruction regarding accommodation under the Americans with Disabilities Act can be found on the last page of this Agenda.
1. CALL TO ORDER:
2. ROLL CALL FOR CITY COUNCIL AND AUTHORITY BODIES:
Jessica Ancona, Mayor/Chair
Alma D. Puente, Mayor Pro Tem/Authority Member
Martin R. Herrera, Councilmember/Authority Member
Victoria Martinez Muela, Councilmember/Authority Member Dr. Maria Morales, Councilmember/Authority Member
City Council Meeting of January 25, 2022
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3. APPROVAL OF AGENDA:
4. CLOSED SESSION:
The City Council and the various legislative bodies whose membership is composed exclusively of the membership of the City Council will attempt to address and complete all Closed Session business between 6:00 p.m. and 7:00 p.m. If the City Council completes all Closed Session business prior to 7:00 p.m., the City Council will take a short recess and commence all Open Session proceedings promptly at 7:00 p.m. In the event the City Council is unable to address or complete all agendized Closed Session items by 7:00 p.m., the City Council will hear all such remaining items toward the end of the meeting, immediately following Council Communications. Should any member of the public wish to address the City Council on any agendized Closed Session matter, the City Council shall allow such person to address the City Council on such matter (s) prior to going into Closed Session, provided that all persons wishing to address the Council on an agendized Closed Session matter shall (i) call-in at the number indicated on page 1 of this agenda, above, prior to the City Council going into closed session; and (ii) be subject to a single speaker time allotment of 3 continuous minutes total per speaker to address the City Council on any or all closed session items of business.
4.1 Closed Session Pursuant to Government Code Section 54956.9(d)(2) and 54956.9(e)(1) – Conference with Legal Counsel – Anticipated Litigation – One (1) Matter.
4.2 Closed Session Pursuant to Gove rnment Code Section 54956.9(d)(1) – Conference with Legal Counsel – Existing Litigation – City of El Monte vs. Regency Outdoor Advertising, Inc., et al., LASC Case No. 21PSCV00565.
4.3 Closed Session Pursuant to Government Code Section 54957.6 – Conference with Labor Negotiators.
Bargaining Units Subject to Negotiations: El Monte General Unit (SEIU Local 721); El Monte General Mid -Management Unit (SEIU Local 721) ; El Monte Police Officers Association; El Monte Police Mid -Manager’s Association; and All Unrepresented Employees of City Executive Team.
City’s Designated Negotiator: Alma K. Martinez, City Manager and John Nguyen, Human Resources/Risk Management Director.
OPEN SESSION PROCEEDINGS
(Commencing at 7:00 p.m. or as soon thereafter as the City Council reconvene from Closed Session/Short Recess).
5. INVOCATION: City Council.
6. FLAG SALUTE: City Council.
City Council Meeting of January 25, 2022
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7. RECOGNITIONS, HONORS AND COMMUNITY INTEREST PRESENTATIONS:
8. GENERAL PUBLIC COMMENT:
This time has been set aside for members of the public to directly address the City Council on agendized items of business (other than those agendized as public hearing or closed session items) or on any other item of interest to the speaker that is within the subject matter jurisdiction of the City Council, the Housing Authority, the Financing Authority and/or the Water Authority (collectively, the “Council”). Each speaker will be limited to a single allotment of three (3) continuous minutes total to address the Council on any or all matters covered by this section. As explained more specifically under the Public Hearing portion of this agenda, members of the public wishing to offer comment on items of business agendized under the Public Hearing portion of the agenda shall have a separate allotment of three (3) continuous minutes per speaker per public hearing item. Except as otherwise provided under the Brown Act (Gov. Code Section 54950 et seq.), the Council may not deliberate or take action upon any matter not listed on this posted agenda but may order that any such matter be placed on the agenda for a subsequent meeting. The Council may also direct staff to investigate certain matters for consideration at a future meeting. Persons wishing to address the Council on matters covered under General Public Comment shall call in at the number indicated on page 1 of this agenda, above, by or before the General Public Comment portion of the agenda is closed. As indicated, above, the Council shall be under no obligation to entertain comments from caller wishing to address matters covered under this section after the General Public Comment portion of the agenda is closed.
9. CITY TREASURER’S REPORT:
10. DEMAND RESOLUTION NO. D-657
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL MONTE, CALIFORNIA,
ALLOWING CERTAIN CLAIMS AND DEMANDS AND SPECIFYING THE FUNDS OUT OF WHICH THE SAME ARE TO BE PAID.
THE CITY COUNCIL OF THE CITY OF EL MONTE, CALIFORNIA, DOES RESOLVE AS FOLLOWS: SECTION 1. That the attached list of claims and demands totaling $8,609,072.81 have been examined by the City Tre asurer and that warrant numbers 1103227 through 1103650, and the payroll period December 16, 2021 through December 31, 2021 inclusive are hereby allowed in the amounts and ordered paid out of the respective funds as set forth.
11. APPROVAL OF MINUTES:
12. CONSENT CALENDAR:
All matters listed under the Consent Calendar are considered to be routine in nature and may be enacted by one motion approving the recommendation listed on the Agenda. One or more items may be removed from the Consent Calendar so that they may be discussed, considered, and voted upon individually by the Council. A matter may be removed from the Consent Calendar and taken City Council Meeting of January 25, 2022
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up separately by way of a seconded motion of any member of the Council with the approval of a majority of the Council quorum.
12.1 Waiver of Full Reading of Ordinance(s).
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council:
1. Approval to waive full reading (except title) of all ordinances appearing on the City Council agenda as authorized under Government Code Section 36934, unless otherwise directed by the City Council.
Total Cost: N/A Account No: N/A
Is the cost of this item budgeted? N/A
12.2 Receive and File the City Clerk’s Quarterly Listing of Contracts Filed in the City Clerk’s Office Between October 1, 2021 and December 31, 2021.
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council:
1. Receive and file the report.
Total Cost: N/A Account No: N/A
Is the cost of this item budgeted? N/A
12.3 Approval of Request to Serve/Sell Wine and “Spirits” Liquor at the Grace T. Black Auditorium.
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council consider and approve the request to serve/sell Wine and “Spirits” Liquor at the Grace T. Black Auditorium.
Organization Event Date
Felipe Perez
(Grace T. Black
Auditorium)
Birthday Party
(Attendance 200)
Saturday, February 12, 2022
5:30 p.m. – 10:30 p.m.
Total Cost: N/A Account No.: N/A
Is the cost of this item budgeted? N/A
City Council Meeting of January 25, 2022
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13. PUBLIC HEARINGS:
Members of the public wishing to address the Council on any item of business agendized under this Public Hearing portion of the agenda are asked to call in at the number indicated on page 1 of this agenda, above, by or before the time at which the City Council closes the public comment portion of each public hearing matter listed u nder this section. The City Council shall be under no obligation to entertain comments from speakers who call in after the public comment portion of the public hearing matter they wish to speak on has been closed. Each speaker will be allotted three (3) continuous minutes per Public Hearing item.
13.1 A Public Hearing to Consider and A pprove a Resolution Approving Substantial Amendment #1 to the City of El Monte Fiscal Year 2021 -2022 Annual Action Plan in Accordance with the U.S. Department of Housing a nd Urban Development (HUD) Regulations.
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council:
1. Open the public hearing and continue to the meeting of February 1, 2022.
Total Cost: N/A Account No: N/A
Is the cost of this item budgeted? N/A
14. REGULAR AGENDA:
14.1 Consideration and Approval of an Amendment to the DNA Overhead Doors & Dock Equipment Contract to Increase the Original Sum of $50,000 to a New Contract Sum of $78,000.
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council:
1. Consider and approve an amendment to the DNA Overhead Doors & Dock Equipment Contract to increase the original sum of $50,000 to a new contract amount of $78,000.
Total Cost: $28,000 Account No: 100-67-626-6111
Is the cost of this item budgeted? Yes General Fund
14.2 Consideration and Approval of a Contract Services Agreement with RS Construction & Development, Inc. to Remodel the Zamora Park Art House Building for an Amount Not-to-Exceed $178,800.
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council:
City Council Meeting of January 25, 2022
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1. Consider and approve a Contract Service Agreement with RS Construction & Development, Inc. to remodel the Zamora Park Art House building for a not -to-exceed amount of $178,800; and
2. Authorize the City Manager, or her designee, to execute a Contract Services Agreement with RS Construction & Development, Inc.
Total Cost: $178,800 Account No: 242-67-XXX-8116
Is the cost of this item budgeted? Yes ARPA Fund
14.3 Receive and File the Annual Comprehensive Financial Report (ACFR) of the City of El Monte for the Year Ended June 30, 2021.
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council:
1. Receive and file the Annual Com prehensive Financial Report (ACFR) of the City of El Monte for the year ended June 30, 2021.
Total Cost: N/A Account No: N/A
Is the cost of this item budgeted? N/A
14.4 Consideration and Approval of an Agreement for Professional Consulting Services with National Demographics Corporation in Connection with the City of El Monte’s Effort to Transition to By -District Elections and Related Budgetary Authorizations in Connection with the Same.
RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:
It is recommended that the City Council:
1. Authorize the execution of a professional services agreement with National Demographics Corporation to provide professional consulting servi ces for the City’s proposed districting effort for a contract sum capped at $70,0000 plus a contingency budget of 10% of the contract in the event the City finds it prudent to avail itself of certain optional services and supplemental outreach services. (A greement shall be in the substantive form attached to this staff report subject to such edits to general provisions as may be deemed reasonable or necessary by the City Attorney).
Total Cost: $70,000 Account No: General Fund
Is the cost of this item budgeted? No
15. CITY ATTORNEY’S AGENDA:
16. CITY MANAGER’S AGENDA:
City Council Meeting of January 25, 2022
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17. WRITTEN COMMUNICATIONS:
18. COUNCIL COMMUNICATIONS/REPORTS:
18A. Mayor Ancona
18B. Mayor Pro Tem Puente
18B.1 Discussion Regarding Transitional Module Housing.
18B.2 Update Regarding Universal Income.
18C. Councilman Herrera
18D. Councilwoman Martinez Muela
18D.1 Discussion on Diversity, Equity and Inclusion Policies Supporting EMPD, Administration and Staff.
18E. Councilwoman Dr. Morales
18E.1 Discussion on Community Based Policing and Crime Statistics/Updates.
City Council Meeting of January 25, 2022
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19. ADJOURNMENT:
The next Regular Meeting of the City Council will be held on February 1, 2022 at 6:00 p.m. This Agenda will be posted on the City’s website, www.ci.el-monte.ca.us, and physically posted no less than 72 hours prior to the start of the subject regular meeting. Although it is the City’s prac tice and desire to electronically post a copy of this Agenda along with supporting material as part of its website posting, the size or formatting of certain supporting materials may render their website posting infeasible. Nevertheless, all supporting mat erials related to any item on this Agenda, that is made available to the members of the council may be inspected by members of the public at the City Clerk’s Office located at 11333 Valley Boulevard, El Monte, Monday through Thursday, 7:00 am – 5:30 pm. For more information, please call the City Clerk’s Office at 626-580-2016.
All public meetings and events sponsored or conducted by the City of El Monte are held in sites accessible to persons with disabilities. Requests for accommodations may be made by c alling the office of the City Clerk at (626) 580-2016 at least three (3) working days prior to the event, if possible.
This Agenda and copies of documents distributed at the meeting are available in alternative formats upon request.
Posted: January 22, 2022 at 2:25 p.m.
City Council Meeting of January 25, 2022
El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority
AGENDA CALENDAR 2021
CITY OF EL MONTE IN PARTNERSHIP WITH
AMERICAN SAFETY GROUP (ASG) & LA COUNTY
SUPERVISOR HILDA SOLIS
COVID-19
SCREENING/TESTING – DRIVE THRU ONLY
BEHIND Jack Crippen Senior Center
3120 Tyler Avenue, El Monte
(Enter through Mildred Street)
Mondays – Wednesdays
9:00 a.m. – 7:00 p.m.
BEGINNING JANUARY 24, 2022
(UNTIL FURTHER NOTICE)
L.A. CARE & BLUE SHIELD PROMISE
EL MONTE COMMUNITY RESOURCE CENTER
FREE FOOD PANTRY
Wednesdays
1:00 p.m – 4:00 p.m.
Community Resource Center
3570 Santa Anita Avenue, El Monte
Walk-ins welcome – no appointment needed.
COVID-19
EL MONTE TESTING CENTERS
Monday Aquatic Center 11001 Mildred St. (on Mildred Street) 1:00 p.m.-7:00 p.m.
Tuesday Mt. View Park 12127 Elliott Ave. (Elliott Parking Lot) 12:00 p.m.– 6:00 p.m.
Wednesday Fletcher Park 3404 Fletcher Park Way (In parking lot) 11:30 a.m. – 5:30 p.m.
Thursday Gibson Mariposa Park 4140 Gibson Road (In parking lot) 12:00 p.m. – 6:00 p.m.
Friday Lambert Park 11431 McGirk Ave. (In parking lot) 12:00 p.m. – 6:00 p.m.
City Council Meeting of January 25, 2022
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AGENDA CALENDAR 2021
COVID-19
EL MONTE RAPID TESTING CENTERS
Wednesday – Lambert Park 11431 McGirk Ave (In parking lot) 9:00 a.m.- 6:00 p.m.
RAPID TESTING ONLY ON WEDNESDAYS AT LAMBERT PARK.
NEW TESTING SITES TO BE ANNOUNCED.
12:00 P.M. – 7:00 P.M.
FREE COVID-19 VACCINATIONS
Every Tuesday, Thursday, and Saturday
LA METRO EL MONTE
3501 Santa Anita Avenue, El Monte
Schedule your appointment at: vaccine.fulgentgenetics.com For more information please contact: publichealth.lacounty.gov
CITY OF EL MONTE & EAST VALLEY HEALTH CLINIC PROVIDING
COVID-19 VACCINES TO LA COUNTY RESIDENTS 18 AND OLDER
1ST Dose appointments can be made at https://emvaccine.c-rep.co/ 2nd Dose appointment can be made during your first dose 15-minute observation period or by visiting https://emvaccine.c.rep.co/
CITY OF EL MONTE COVID-19 RENT RELIEF PROGRAM
Financial assistance for rent and utilizes to income-eligible California renters and their landlords who have been impacted by COVID-19.
Both renters and landlords can apply for assistance.
For more information or to apply, call 1-833-687-0967.
COUNTY OF LOS ANGELES & NEIGHBORHOOD HOUSING
SERVICES – THE CENTER FOR ECONOMIC RECOVERY
Foreclosure Prevention & Mortgage Relief Program
Program eligible applicants can receive up to $20,000.00 to help offset mortgage delinquencies
For more information and to sign up for the upcoming workshops:
nhslacounty.org/mortgagereliefprogram
1-888-895-2647
Applications accepted beginning April 12, 2022
City Council Meeting of January 25, 2022
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AGENDA CALENDAR 2021
CITY OF EL MONTE PARKS, RECREATION & COMMUNITY
SERVICES COVID-19 VACCINE REGISTRATION ASSISTANCE FOR
RESIDENTS 65 & OLDER
If you are 65 or older and need assistance registering, please contact the Jack Crippen Senior Center at 626-580-2210
Appointments Are Limited
VACCINATELACOUNTY.COM
CITY OF EL MONTE PARKS, RECREATION & COMMUNITY
SERVICES DEPARTMENT - COMMUNITY INFORMATION AND
ASSISTANCE PROGRAM
To register for the program or schedule an appointment please contact the Jack Crippen Multipurpose Senior Center at 626-580-2210
This program provides information on public benefits, legal referrals and assistance for families residing in the City of El Monte.
Eligibility Requirements: El Monte Resident and must meet Income Guidelines
THU. – JAN 20TH
5:00 P.M. – 9:00 P.M.
CITY OF EL MONTE FOOD FEST
El Monte Aquatic Center
11001 Mildred Street, El Monte
(In Front of Aquatic Center)
City Council Meeting of January 25, 2022
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AGENDA CALENDAR 2021
FRI. – JAN. 21ST
2:00 P.M. – 5:00 P.M.
CITY OF EL MONTE COUNTY OF LA PUBLIC HEALTH & LA COUNTY SUPERVISOR HILDA SOLIS - COVID-19 VACCINATION CLINIC
Zamora Park
3820 Penn Mar Ave, El Monte
Pfizer and Moderna – 1st Dose, 2nd dose and Booster Vaccines Johnson & Johnson – 1st Dose & Booster Vaccines
Register at:
Pfizer pediatric (5-11)
1st Dose and 2nd Dose
https://myturn.ca.gov?config=0a68a1d3-37af-4a1a-9292-7dcb6331a21e Pfizer (12+)
1st/2nd/Booster
https://myturn.ca.gov?config=cb2e57b8-9363-4491-9ad0-fb5a733ed7e9 Moderna
1st/2nd/Booster
https://myturn.ca.gov?config=938beace-a4ee-4f5d-825e-112c4f4c3131 J&J
1st Dose/Booster
https://myturn.ca.gov?config=9b3661be-f301-4e5a-a905-04b32887ed55 WALKUPS ARE WELCOME!
Bring insurance card, vaccination card, Driver’s License, or ID card.
TUE. – JAN 25TH
6:00 P.M. CLOSED SESSION
7:00 P.M. OPEN SESSION
REGULAR CITY COUNCIL MEETING
El Monte City Hall Council Chamber
11333 Valley Boulevard, El Monte
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
P NET PAYROLL 12/16/21 ‐ 12/31/21 1,274,310.90
P Payroll Total 1,274,310.90
P AMERICAN FIDELITY ASSURANCE 12314 1103507 1/10/2022 P/E: 12/31/21 1/10/2022 SEC. 125 DEPENDENT CARE: PAYMENT 3,105.64 3,105.64 PC A PUBLIC EMPLOYEES RETIREMENT 03048 1002018407 1/6/2022 JAN 2022 1/4/2022 JAN 2022 MED. FOR RET/ACTIVE MEMBERS 308,905.21 308,905.21 P CALIF STATE DISBURSEMENT/UNIT 04723 0110202213 1/10/2022 P/E: 12/31/21 1/10/2022 4,048.50 4,048.50 P CATALYST CORPORATE FEDERAL CU 04610 0110202207 1/10/2022 P/E: 12/31/21 1/10/2022 EL MONTE CREDIT UNION: PAYMENT 42,327.34 42,327.34 P CITY OF EL MONTE 04622 1103508 1/10/2022 P/E: 12/31/21 1/10/2022 GARNISHMENT FEE/LOAN: PAYMENT 143.33 143.33 P DEPARTMENT OF TREASURY 04731 0110202201 1/10/2022 P/E: 12/31/21 1/10/2022 FEDERAL TAX: PAYMENT 267,341.92 P DEPARTMENT OF TREASURY 04732 0110202202 1/10/2022 P/E: 12/31/21 1/10/2022 MEDICARE TAX: PAYMENT 56,398.52 323,740.44 PE L MONTE CITY EMPLOYEES CR UN 06796 0110202212 1/10/2022 P/E: 12/31/21 1/10/2022 CREDIT UNION YARD ACCOUNT: PAYMENT 232.00 PE L MONTE CITY EMPLOYEES CR UN 04613 0110202214 1/10/2022 P/E: 12/31/21 1/10/2022 POLICE CREDIT UNION: PAYMENT 120.00 352.00 PE L MONTE POLICE ASSOCIATION 04631 1103509 1/10/2022 P/E: 12/31/21 1/10/2022 ADMINISTRATOR PD DUES: PAYMENT 10,239.26 PE L MONTE POLICE ASSOCIATION 04630 1103510 1/10/2022 P/E: 12/31/21 1/10/2022 LONG TERM DISABILITY ‐ POLICE: PAYMENT 1,588.26 11,827.52 P EMPLOYMENT DEVELOPMENT 04730 0110202204 1/10/2022 P/E: 12/31/21 1/10/2022 STATE WITHOLDING TAX: PAYMENT 100,524.46 100,524.46 P FRANCHISE TAX BOARD 04616 1103511 1/10/2022 P/E: 12/31/21 1/10/2022 STATE OF CAL FRAN TAX BOARD: PAYMENT 150.00 150.00 PL A COUNTY SHERIFF'S DEPT. 08162 1103512 1/10/2022 P/E: 12/31/21 1/10/2022 LOS ANGELES COUNTY SHERIFF DEP: PAYMENT 3,061.14 3,061.14 P NATIONAL DEFERRED 04633 0110202203 1/10/2022 P/E: 12/31/21 1/10/2022 PART TIME DEF. COMPENSATION: PAYMENT 4,751.55 4,751.55 P NATIONWIDE RETIREMENT SOLUTION 11991 0110202206 1/10/2022 P/E: 12/31/21 1/10/2022 401 (A) EXECUTIVE PLAN: PAYMENT 6,802.94 P NATIONWIDE RETIREMENT SOLUTION 04635 0110202208 1/10/2022 Ben356273 1/10/2022 457 DEFERRED COMP CITY EMPLOYEES: PAYMENT 152,389.27 159,192.21 P PARS SUPPLEMENTAL RETIREMENT 03734 0110202210 1/10/2022 P/E: 12/31/21 1/10/2022 PARS SUPPLEMENTAL RETIREMENT: PAYMENT 17,929.70 17,929.70 P PERS LONG TERM CARE PROGRAM 04612 1103513 1/10/2022 P/E: 12/31/21 1/10/2022 LONG TERM CARE‐MID MANAGEMENT: PAYMENT 470.04 470.04 P SEIU LOCAL #721 04628 0110202205 1/10/2022 P/E: 12/31/21 1/10/2022 SEIU DUES, FEES, COPE: PAYMENT 7,061.98 7,061.98 P STANDARD INSURANCE CO 03563 1103491 1/6/2022 DEC 2021 11/18/2021 POL#00 495885 DEC 2021 MGMT LTD INS ‐ HR/RM 1,184.04 1,184.04 P THE HARTFORD ‐ PRIORITY 02240 1103494 1/6/2022 NOV 2021 11/30/2021 INV#940770915934 NOV 2021 BASIC LIFE INS POL#0GL221081 2,075.46 P THE HARTFORD ‐ PRIORITY 02241 1103495 1/6/2022 NOV 2021 11/30/2021 INV#050779729521 NOV 2021 SUPP. LIFE INS. ‐ HR/RM 7,496.42 9,571.88 P Payroll Vendor Total 998,346.98
O KING'S TIRE AND WHEEL 08768 1103569 1/13/2022 109489 10/12/2021 TIRES FOR PW UTIL VEH. 638.00 O KING'S TIRE AND WHEEL 08768 1103569 1/13/2022 109665 10/19/2021 TIRES FOR PW UTIL VEH. 303.60 941.60 O TETRA TECH 11966 1103626 1/13/2022 51831322 12/13/2021 SVCS THRU 11/30/21 AREA Y ENVIRONMENTAL CLEAN‐UP ‐ EN 40,883.02 40,883.02 O One Time Vendor Total 41,824.62
R ACOSTA 00434 1103227 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R ADMINSURE INC 01261 1103514 1/13/2022 14703 12/15/2021 DEC 2021 WORKERS' COMPENSATION CLAIMS ADMINISTRATIO 15,914.00 15,914.00 R ADVANCED CHEMICAL TECH., INC. 05672 1103515 1/13/2022 0379794 ‐IN 12/18/2021 NOV 2021 WATER TREATMENT SERVICES FOR PW MAINT. 155.00 155.00 R AGUIRRE 10431 1103228 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R AIR ‐EX AIR CONDITIONING, INC. 12991 1103516 1/13/2022 SD2780 11/30/2021 SENIOR CTR UNIT REPAIRS ‐ PW 695.00 695.00 R AIRGAS USA, LLC 07533 1103517 1/13/2022 9120771273 12/16/2021 ACETYLENE IND, OXYGEN IND., FOR PW 87.98 87.98 R ALAN PALERMO CONSULTING 10411 1103518 1/13/2022 EM021 ‐192 11/1/2021 08/29 ‐10/30/21 GATEWAY PROJ MGMT ‐ ECON DEV. DIV. 675.00 675.00 R ALL AMERICAN ASPHALT 04949 1103519 1/13/2022 195829 9/30/2021 PYMT #5 R1 RAMONA RESUFACING PRJ ‐ CIP 857 ‐ FOR SEPT 2 783,263.49 R ALL AMERICAN ASPHALT 04949 1103520 1/13/2022 195829 RET‐ESCROW 9/30/2021 ESCROW ACCT #2698 RELEASE RETENTION INV #195829 ‐ ENG 41,224.39 824,487.88 R ALL CITY MANAGEMENT SERVICES 01290 1103521 1/13/2022 73876 12/15/2021 11/28 ‐12/11/21 CROSSING GUARD SVCS ‐ ENGINEERING DIV. 7,947.44 7,947.44 R ALTA PLANNING + DESIGN 11184 1103522 1/13/2022 00 ‐2020‐107‐18 12/14/2021 PROF SVCS THRU 11.27.21 EL MONTE TRAFFIC CALMING PL W 7,032.00
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R ALTA PLANNING + DESIGN 11184 1103522 1/13/2022 00 ‐2020‐272‐9 12/14/2021 PROF SVCS THRU 11.27.21 EL MONTE MERCED AVE TRAFFIC C 2,578.00 9,610.00 R ALVA 08000 1103229 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R ALVAREZ, ANTHONY 05577 1103230 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,263.04 1,263.04 R ALVAREZ, ANTONIO 03271 1103231 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R ANCHETA 03236 1103232 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65 R ANDREOLI 03260 1103233 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,263.04 1,263.04 R ANKENY 03239 1103234 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,750.00 1,750.00 R ANTONITIS 05580 1103235 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,263.04 1,263.04 R APWA (AMERICAN PUBLIC WORKS 11324 1103523 1/13/2022 ID: 885805 12/29/2021 MEMBERSHIP RENEWAL FOR JESSICA CHAN FOR 02.01.22‐01.3 277.50 277.50 R ARELLANO, SARA 03286 1103236 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 579.01 579.01 R ARELLANO, THEODORE 03270 1103237 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R ARMSTRONG, AARON 11671 1103238 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R ARMSTRONG, THOMAS 07045 1103239 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,586.49 1,586.49 R ARRIETA 13736 1103240 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 RA T & T 01391 1103453 1/6/2022 414154 ‐12/21 12/1/2021 AC#337 841‐4154 (12/01/21 ‐ 12/31/21) ‐ PD 348.14 RA T & T 01394 1103454 1/6/2022 9391026243 ‐12/21 12/13/2021 BILL PAYER (BAN) 9391026243 INV#17472596 3,656.06 RA T & T 01394 1103454 1/6/2022 9391026239 ‐10/21 11/13/2021 BILL PAYER (BAN) 9391026239 INV#17331307 ‐ PW 127.19 RA T & T 01395 1103455 1/6/2022 9391061462 ‐12/21 12/10/2021 BILL PAYER (BAN) 9391061462 INV#17444545 ‐ CITYWIDE 405.06 RA T & T 10324 1103456 1/6/2022 287493117 ‐12/21 12/20/2021 AC#287493117 (12/21/21‐ 01/20/22) SCADA ‐ WATER DIV. 90.95 RA T & T 01394 1103524 1/13/2022 9391036375 ‐12/21 12/13/2021 BILL PAYER (BAN) 9391036375 INV#17474318 CYPRESS STATIO 96.35 4,723.75 R ATLAS BACKFLOW INC. 12160 1103525 1/13/2022 36775 12/3/2021 BACKFLOW TEST ‐ PWMD 2,520.00 2,520.00 R AUGUST JR 03298 1103241 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 96.43 96.43 R AVENU MUNISERVICES 02771 1103457 1/6/2022 INV06 ‐012945 10/29/2021 SUTA SVCS FOR THE TAX QTR ENDING 06/30/21 ‐ SERVICE CA 787.47 787.47 R BALLINGER 08690 1103242 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 557.02 557.02 R BANK OF AMERICA 12063 1223202101 12/22/2021 Nov 2021 to Dec 1, 2 11/2/2021 AC#9478 ‐ CMO ‐ Martinez, Alma 725.00 R BANK OF AMERICA 12063 1223202102 12/22/2021 Nov 2021 to Dec 1, 2 11/2/2021 AC#9027 ‐ IT ‐ Tran, Anh 11.98 R BANK OF AMERICA 12063 1223202103 12/22/2021 Nov 2021 to Dec 1, 2 11/3/2021 AC#0946 ‐ Pub Wks Div ‐ Mendez, Salvador 2,091.73 R BANK OF AMERICA 12063 1223202104 12/22/2021 Nov 2021 to Dec 1, 2 11/3/2021 AC#1151 ‐ Pub Wks Div ‐ Perrine, Randy 40.00 R BANK OF AMERICA 12063 1223202105 12/22/2021 Nov 2021 to Dec 1, 2 11/3/2021 AC#1151 ‐ Pub Wks Div ‐ Perrine, Randy 40.00 R BANK OF AMERICA 12063 1223202106 12/22/2021 Nov 2021 to Dec 1, 2 11/3/2021 AC#1151 ‐ Pub Wks Div ‐ Perrine, Randy 327.38 R BANK OF AMERICA 12063 1223202107 12/22/2021 Nov 2021 to Dec 1, 2 11/3/2021 AC#1151 ‐ Pub Wks Div ‐ Perrine, Randy 40.00 R BANK OF AMERICA 12063 1223202108 12/22/2021 Nov 2021 to Dec 1, 2 11/3/2021 AC#2039 ‐ HR ‐ Nguyen, John 2.25 R BANK OF AMERICA 12063 1223202109 12/22/2021 Nov 2021 to Dec 1, 2 11/3/2021 AC#3588 ‐ CMO ‐ Aguilar, Leticia 79.09 R BANK OF AMERICA 12063 1223202110 12/22/2021 Nov 2021 to Dec 1, 2 11/4/2021 AC#3940 ‐ CMO ‐ Valdivia, Erik 1.00 R BANK OF AMERICA 12063 1223202111 12/22/2021 Nov 2021 to Dec 1, 2 11/4/2021 AC#1191 ‐ Transportation Div ‐ Zadok, Sarah 65.99 R BANK OF AMERICA 12063 1223202112 12/22/2021 Nov 2021 to Dec 1, 2 11/4/2021 AC#9405 ‐ Pub Wks Div ‐ Drevdahl, Frank 397.00 R BANK OF AMERICA 12063 1223202113 12/22/2021 Nov 2021 to Dec 1, 2 11/5/2021 AC#0946 ‐ Pub Wks Div ‐ Mendez, Salvador 2,000.00 R BANK OF AMERICA 12063 1223202114 12/22/2021 Nov 2021 to Dec 1, 2 11/5/2021 AC#3215 ‐ Pub Wks Div ‐ Moreno, Jerry M 835.80 R BANK OF AMERICA 12063 1223202115 12/22/2021 Nov 2021 to Dec 1, 2 11/5/2021 AC#3471 ‐ Planning Div. ‐ Mikaelian, Jason 71.33 R BANK OF AMERICA 12063 1223202116 12/22/2021 Nov 2021 to Dec 1, 2 11/8/2021 AC#3430 ‐ Finance Dept. ‐ Blakeley, Anne 44.00 R BANK OF AMERICA 12063 1223202117 12/22/2021 Nov 2021 to Dec 1, 2 11/8/2021 AC#1191 ‐ Transportation Div ‐ Zadok, Sarah 14.99 R BANK OF AMERICA 12063 1223202118 12/22/2021 Nov 2021 to Dec 1, 2 11/9/2021 AC#3424 ‐ Comm Svcs Div ‐ Ramirez, Teresa 50.00 R BANK OF AMERICA 12063 1223202119 12/22/2021 Nov 2021 to Dec 1, 2 11/10/2021 AC#0946 ‐ Pub Wks Div ‐ Mendez, Salvador 255.00 R BANK OF AMERICA 12063 1223202120 12/22/2021 Nov 2021 to Dec 1, 2 11/11/2021 AC#3424 ‐ Comm Svcs Div ‐ Ramirez, Teresa 1,174.90
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R BANK OF AMERICA 12063 1223202121 12/22/2021 Nov 2021 to Dec 1, 2 11/11/2021 AC#5389 ‐ Comm Srvs Div ‐ Del Real, Lisa 1,500.00 R BANK OF AMERICA 12063 1223202122 12/22/2021 Nov 2021 to Dec 1, 2 11/15/2021 AC#3940 ‐ CMO ‐ Valdivia, Erik 18.00 R BANK OF AMERICA 12063 1223202123 12/22/2021 Nov 2021 to Dec 1, 2 11/16/2021 AC#3455 ‐ Comm Svcs Div ‐ Crippen, Sheila 6.99 R BANK OF AMERICA 12063 1223202124 12/22/2021 Nov 2021 to Dec 1, 2 11/16/2021 AC#9405 ‐ Pub Wks Div ‐ Drevdahl, Frank 100.00 R BANK OF AMERICA 12063 1223202125 12/22/2021 Nov 2021 to Dec 1, 2 11/16/2021 AC#9405 ‐ Pub Wks Div ‐ Drevdahl, Frank 76.39 R BANK OF AMERICA 12063 1223202126 12/22/2021 Nov 2021 to Dec 1, 2 11/17/2021 AC#3471 ‐ Planning Div. ‐ Mikaelian, Jason 2,496.55 R BANK OF AMERICA 12063 1223202126 12/22/2021 Nov 2021 to Dec 1, 2 11/19/2021 AC#3940 ‐ CMO ‐ Valdivia, Erik ‐ Credit (1.00) R BANK OF AMERICA 12063 1223202128 12/22/2021 Nov 2021 to Dec 1, 2 11/22/2021 AC#5088 ‐ Comm Srvs Div ‐ Zuniga, Jessica 28.31 R BANK OF AMERICA 12063 1223202129 12/22/2021 Nov 2021 to Dec 1, 2 11/23/2021 AC#3215 ‐ Pub Wks Div ‐ Moreno, Jerry M 164.95 R BANK OF AMERICA 12063 1223202130 12/22/2021 Nov 2021 to Dec 1, 2 11/24/2021 AC#3588 ‐ CMO ‐ Aguilar, Leticia 53.25 R BANK OF AMERICA 12063 1223202131 12/22/2021 Nov 2021 to Dec 1, 2 11/24/2021 AC#3638 ‐ Comm Svcs Div ‐ Burl, Victoria 1,266.38 R BANK OF AMERICA 12063 1223202131 12/22/2021 Nov 2021 to Dec 1, 2 12/1/2021 AC#9478 ‐ CMO ‐ Martinez, Alma ‐ Credit (365.96) R BANK OF AMERICA 12063 1223202132 12/22/2021 Nov 2021 to Dec 1, 2 11/24/2021 AC#3638 ‐ Comm Svcs Div ‐ Burl, Victoria 46.40 R BANK OF AMERICA 12063 1223202133 12/22/2021 Nov 2021 to Dec 1, 2 11/24/2021 AC#1191 ‐ Transportation Div ‐ Zadok, Sarah 14.29 R BANK OF AMERICA 12063 1223202134 12/22/2021 Nov 2021 to Dec 1, 2 11/24/2021 AC#9478 ‐ CMO ‐ Martinez, Alma 481.96 R BANK OF AMERICA 12063 1223202135 12/22/2021 Nov 2021 to Dec 1, 2 11/24/2021 AC#9478 ‐ CMO ‐ Martinez, Alma 313.95 R BANK OF AMERICA 12063 1223202136 12/22/2021 Nov 2021 to Dec 1, 2 11/24/2021 AC#9027 ‐ IT ‐ Tran, Anh 166.00 R BANK OF AMERICA 12063 1223202137 12/22/2021 Nov 2021 to Dec 1, 2 11/26/2021 AC#5088 ‐ Comm Srvs Div ‐ Zuniga, Jessica 119.90 R BANK OF AMERICA 12063 1223202138 12/22/2021 Nov 2021 to Dec 1, 2 11/26/2021 AC#9478 ‐ CMO ‐ Martinez, Alma 50.00 R BANK OF AMERICA 12063 1223202139 12/22/2021 Nov 2021 to Dec 1, 2 11/26/2021 AC#9478 ‐ CMO ‐ Martinez, Alma 50.00 R BANK OF AMERICA 12063 1223202140 12/22/2021 Nov 2021 to Dec 1, 2 11/26/2021 AC#9478 ‐ CMO ‐ Martinez, Alma 365.96 R BANK OF AMERICA 12063 1223202141 12/22/2021 Nov 2021 to Dec 1, 2 11/29/2021 AC#3471 ‐ Planning Div. ‐ Mikaelian, Jason 208.91 R BANK OF AMERICA 12063 1223202141 12/22/2021 Nov 2021 to Dec 1, 2 11/30/2021 AC#3471 ‐ Planning Div. ‐ Mikaelian, Jason ‐ Credit (85.77) R BANK OF AMERICA 12063 1223202142 12/22/2021 Nov 2021 to Dec 1, 2 11/29/2021 AC#9027 ‐ IT ‐ Tran, Anh 16.95 R BANK OF AMERICA 12063 1223202143 12/22/2021 Nov 2021 to Dec 1, 2 11/30/2021 AC#9027 ‐ IT ‐ Tran, Anh 11.98 R BANK OF AMERICA 12063 1223202145 12/22/2021 Nov 2021 to Dec 1, 2 11/30/2021 AC#0933 ‐ Comm Svcs Div ‐ Talamantes, Amy 358.00 R BANK OF AMERICA 12063 1223202145 12/22/2021 Nov 2021 to Dec 1, 2 11/30/2021 AC#9478 ‐ CMO ‐ Martinez, Alma ‐ Credit (68.01) R BANK OF AMERICA 12063 1223202147 12/22/2021 Nov 2021 to Dec 1, 2 11/30/2021 AC#0933 ‐ Comm Svcs Div ‐ Talamantes, Amy 7.95 R BANK OF AMERICA 12063 1223202148 12/22/2021 Nov 2021 to Dec 1, 2 12/1/2021 AC#0946 ‐ Pub Wks Div ‐ Mendez, Salvador 91.91 R BANK OF AMERICA 12063 1223202150 12/22/2021 Nov 2021 to Dec 1, 2 12/1/2021 AC#5088 ‐ Comm Srvs Div ‐ Zuniga, Jessica 628.08 16,389.76 R BATEMAN COMMUNITY LIVING LLC 12350 1103526 1/13/2022 INV2230002502 12/6/2021 NOV 2021 AAA EXEMPT MEALS FOR ELDERLY NUTRITION PRG 14,006.88 14,006.88 R BEACON MEDIA INC. 08350 1103527 1/13/2022 A82357 12/23/2021 NOTICE: RUN DATE 12/23/21 REF: URGENCY ORDINANCE NO. 797.00 R BEACON MEDIA INC. 08350 1103527 1/13/2022 A82346 12/16/2021 NOTICE: RUN DATE 12/16/21 REF: FISCAL YEAR 2021‐22 ANNU 82.00 R BEACON MEDIA INC. 08350 1103528 1/13/2022 A82347 12/16/2021 NOTICE: RUN DATE 12/16/21 REF: ZAMORA PARK ART HOUSE 33.50 912.50 R BILLINGSLEY 03225 1103243 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R BIOMETRICS4ALL INC 01485 1103529 1/13/2022 ELMON0058 12/1/2021 NOV 2021 RELAY FEES HR/RM 1.50 1.50 R BRINEY 06959 1103458 1/6/2022 2021 ‐16 12/30/2021 12/25/21 ‐ 12/30/21 ACCOUNTING SERVICES 3,180.00 R BRINEY 06959 1103458 1/6/2022 2021 ‐15 12/24/2021 12/11/21 ‐ 12/24/21 ACCOUNTING SERVICES 2,700.00 5,880.00 R BROWN 07047 1103244 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 393.49 393.49 R BUCKHANNON 01512 1103459 1/6/2022 01.24 ‐28.22 1/4/2022 REIMB SUBSISTENCE & PARKING: SAN DIEGO ‐ PD 855.00 855.00 R BUEHLER 10166 1103245 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R BULLINGTON 03317 1103246 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,609.85 1,609.85 R BUNNELL 03322 1103247 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 873.31 873.31 R BURKHART 03233 1103248 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,544.66 1,544.66
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R BURL 03018 1103530 1/13/2022 12.07.12 10/2/2021 REIMB FOR PURCHASE FROM ORIENTAL TRADING CO FOR FAR 192.29 192.29 R BURLINGHAM 08881 1103249 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,749.28 1,749.28 R BUSTILLOS 03200 1103250 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R CALIF. CERTIFIED INTERPRETERS 04747 1103531 1/13/2022 2526 12/21/2021 12/08/21 INTERPRETER SVCS FOR ECON DEV 1,690.00 1,690.00 R CALIFORNIA AMERICAN WATER 01565 1103460 1/6/2022 492038 ‐12/21 12/15/2021 AC#1015 ‐210021492038 (11/11/21 ‐ 12/10/21) 4535 BALDWI 28.70 R CALIFORNIA AMERICAN WATER 01565 1103460 1/6/2022 941916 ‐12/21 12/20/2021 AC#1015 ‐210018941916 (11/18/21 ‐ 12/16/21) 9513 VALLEY 27.50 56.20 R CANNON CORPORATION 13192 1103532 1/13/2022 78811 12/10/2021 SRVC THRU 11/30/21 CIVIL PLAN CHECK & SURVEYS 11525 HE 1,152.50 R CANNON CORPORATION 13192 1103532 1/13/2022 78812 12/10/2021 SRVC THRU 11/30/21 CIVIL PLAN CHECK & SURVEYS 5315 BUF 865.00 R CANNON CORPORATION 13192 1103532 1/13/2022 78810 12/10/2021 SRVC THRU 11/30/21 CIVIL PLAN CHECK & SURVEYS 11730 KIL 347.50 R CANNON CORPORATION 13192 1103532 1/13/2022 78813 12/10/2021 SRVC THRU 11/30/21 CIVIL PLAN CHECK & SURVEYS 11312 OR 222.50 2,587.50 R CANO, RICHARD 08882 1103251 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,263.04 1,263.04 R CANO, RODRIGO 03249 1103252 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R CARLSON 05121 1103253 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,097.65 1,097.65 R CARTER 01654 1103254 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,283.16 1,283.16 R CASC ENGINEERING & CONSULTING, 09107 1103533 1/13/2022 44932 9/30/2021 AUG ‐ SEPT 2021 TECHNICAL CONSULTING SVCS ‐ PW UTIL. 16,417.50 R CASC ENGINEERING & CONSULTING, 09107 1103533 1/13/2022 45078 10/31/2021 OCT 2021 TECHNICAL CONSULTING SVCS ‐ PW UTIL. 10,585.00 27,002.50 R CASSETTA 11053 1103255 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R CASTRUITA 03202 1103256 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R CAZARES 11414 1103534 1/13/2022 146 1/1/2022 JAN 2022 EVENT COORDINATOR ‐ DEMBA 3,000.00 3,000.00 R CDW GOVERNMENT INC 01541 1103535 1/13/2022 P158599 11/30/2021 ADO ACRO PRO DC F/ENT L9 13M FOR DEBRA MARTINEZ ‐ ECO 11.83 11.83 R CEBALLOS 12954 1103257 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 517.02 517.02 R CHAN, MUI LENG 11670 1103258 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R CHAN, FANNY 14044 1103461 1/6/2022 BL#04907657 12/28/2021 REFUND ON OVERPAID BUSINESS LICENSE ‐ TREASURY DIV. 360.00 360.00 R CHAVEZ 11931 1103259 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R CITY AND COUNTY ENGINEERS 11660 1103536 1/13/2022 01.03.22 1/3/2022 2022 MEMBERSHIP DUES FOR JOHN RICO, ASSC CIVIL ENGINE 50.00 50.00 R CITY OF EL MONTE ‐ WORKERS 01238 0110202215 1/10/2022 DEC 2021 1/10/2022 DEC 2021 BOOK TRANSFER TO REPENISH THE WORKERS' COM 156,162.04 156,162.04 R CITY OF EL MONTE RISK 01236 0110202216 1/10/2022 DEC 2021 1/10/2022 DEC 2021 BOOK TRANSFER TO REPLENISH THE RISK MANAGE 28,258.36 R CITY OF EL MONTE RISK 01236 0113202201 1/13/2022 JAN 2022 1/12/2022 JAN 2022 BOOK TRANSFER TO REPLENISH THE RISK MANAGEM 45,000.00 73,258.36 R CLAYTON 03227 1103260 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 801.22 801.22 R COBIAN, MANUELA 03267 1103261 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R COBIAN, ROGER 10197 1103462 1/6/2022 01.24 ‐28.22 1/4/2022 REIMB MILEAGE & SUBSISTENCE & PARKING: DANA POINT, CA 620.68 620.68 R COLANTUONO, HIGHSMITH & 13325 1103463 1/6/2022 50102 12/7/2021 SRVC THRU 11/30/21 RE: UNDER COLLECTION OF UUT (SHARE 515.92 R COLANTUONO, HIGHSMITH & 13325 1103537 1/13/2022 50571 1/6/2022 SRVC THRU 12/31/21 RE: UNDER COLLECTION OF UUT (SHARE 588.17 1,104.09 R COLEMAN 03234 1103262 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R COLLARI, FAITH 03320 1103263 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 262.53 262.53 R COLLARI, JOHN 03235 1103264 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 483.38 483.38 R CRAMER 13689 1103265 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 859.55 859.55 R CRIPPEN 09112 1103464 1/6/2022 12.05 ‐6.21 12/5/2021 REIMB. FOR MILEAGE FOR ICSC ‐ LAS VEGAS 285.60 285.60 R CROSSTOWN ELECTRICAL & DATA 13015 1103538 1/13/2022 4298 ‐01220 10/31/2021 10/31/21 BUCKET TRUCK, TRAFFIC SIGNAL MAINT TECH LED ‐ 886.84 R CROSSTOWN ELECTRICAL & DATA 13015 1103538 1/13/2022 4298 ‐01221 10/31/2021 10/31/21 BUCKET TRUCK, TRAFFIC SIGNAL MAINT TECH LED ‐ 884.00 R CROSSTOWN ELECTRICAL & DATA 13015 1103538 1/13/2022 4298 ‐01217 10/31/2021 10/31/21 BUCKET TRUCK, TRAFFIC SIGNAL MAINT TECH LED ‐ 528.00 R CROSSTOWN ELECTRICAL & DATA 13015 1103538 1/13/2022 4298 ‐01218 1/31/2021 1031/21 BUCKET TRUCK, TRAFFIC SIGNAL MAINT TECH LED ‐ 498.00 R CROSSTOWN ELECTRICAL & DATA 13015 1103538 1/13/2022 4298 ‐01219 10/31/2021 10/31/21 BUCKET TRUCK, TRAFFIC SIGNAL MAINT TECH LED ‐ 453.00 3,249.84 R CSULB FOUNDATION 01627 1103465 1/6/2022 02.07 ‐09.22 12/20/2021 INTERAL AFFAIRS SEMINAR: ARTURO SAENZ / ANDREW MORA 794.00
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R CSULB FOUNDATION 01627 1103465 1/6/2022 01.10 ‐12.22 12/27/2021 INTERAL AFFAIRS SEMINAR: GARY GALL / ARLEN CASTILLO ‐ P 794.00 1,588.00 R CWEA (CALIF WATER ENVIRONMENT 09041 1103539 1/13/2022 ID# 47212 11/30/2021 RENEW MEMBERSHIP: JAMES ROBERT HUMBLE ‐ PW UTIL. 192.00 192.00 R DAHL 03248 1103266 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R DARROW 01813 1103267 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 391.63 391.63 RD E LA FUENTE 04392 1103268 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65 R DELL MARKETING LP C/O DELL USA 01832 1103540 1/13/2022 10515700486 9/2/2021 DELL 24 MONITOR, OPTIPLEX 3080 TOWER FOR TRANSP DIV. 1,510.76 R DELL MARKETING LP C/O DELL USA 01832 1103540 1/13/2022 10544742418 12/15/2021 OPTIPLEX 3090 TOWER XCTO ‐ TREASURY DIV. 1,417.31 2,928.07 R DEMERJIAN 09296 1103269 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R DEPARTMENT OF ANIMAL CARE 01763 1103541 1/13/2022 NOV 2021 12/25/2021 KENNEL SERVICES FOR NOV 2021 ‐ ANIMAL CONTROL 19,431.30 19,431.30 R DEPARTMENT OF TOXIC SUBSTANCES 01844 1103542 1/13/2022 21SM0092 12/10/2021 EL MONTE GATEWAY SPECIFIC PLAN ‐ PROJECT MANAGEMEN 248.37 248.37 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Oct0321 11/15/2021 MT VIEW RESTROOMS CUT OUT AND HAUL AWAY 3 EXISTING 9,711.00 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Dec0121 12/1/2021 REPAIRS TO PD EXIT SLIDING GATE ‐ PW 6,557.60 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Oct3021 11/2/2021 REPAIRS TO FINANCE DIV. DUTCH DOOR ‐ PW 3,356.00 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Nov2321 ‐01 11/23/2021 REPAIRS TO MAIN YARD ENTRANCE GATE ‐ PW 2,520.00 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Dec0221 12/2/2021 REPAIRS TO EXIT SWING GATE ‐ PW 2,363.00 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 oct2721 10/29/2021 REPAIRS TO ROLLING STEEL DOOR TREE DEPT ‐ PW 615.00 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Nov2021 11/20/2021 REPAIR TO PD DEPT EXIT DOOR ‐ PW 530.00 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Nov2021 ‐1 11/20/2021 REPAIRS TO MAIN YARD ENTRANCE GATE ‐ PW 530.00 R DNA OVERHEAD DOORS 13119 1103543 1/13/2022 Oct2621 ‐1 10/29/2021 REPAIRS TO AQUATIC CTR PARKING STRUCTURE ROLL UP DOO 515.00 R DNA OVERHEAD DOORS 13119 1103544 1/13/2022 Dec2021 12/22/2021 REPAIRS TO DOORS AND LOCKS PROJ HOMEKEY ‐ CED 2,498.00 29,195.60 R DOMINGUEZ 06471 1103270 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R DOYLE 03195 1103271 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 72.10 72.10 R DUNN ‐EDWARDS CORP 04008 1103466 1/6/2022 2137380719 12/4/2021 PRIMER, PAINT, TUB, RAGS, LINER, TRAYS, CANVAS FOR PW 267.50 R DUNN ‐EDWARDS CORP 04008 1103466 1/6/2022 2137377647 10/6/2021 PAINT FOR PD JAIL ‐ PW 36.08 303.58 R DURAN 06362 1103272 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65 R ECKLER 03221 1103273 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,131.46 1,131.46 RE L MONTE METRO FAMILY HOUSING 14047 0106202201 1/5/2022 01.05.2022 1/3/2022 AMENDMENT #1 TO HOME REGULATORY AGREEMENT 500,000.00 500,000.00 R ELKIN JR 03321 1103274 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,126.03 1,126.03 R ELLIS 03304 1103275 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R ESCALANTE 12579 1103276 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 274.87 274.87 R ESPINOSA 04386 1103277 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 145.65 145.65 R EUGENIO 09966 1103278 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R EVERETT 03223 1103279 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 456.06 456.06 R FENTRESS 03245 1103280 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R FETNER 05123 1103281 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,543.28 1,543.28 R FIESTA COOPERATIVE INC. 13195 1103546 1/13/2022 12865 11/30/2021 CAB SVCS FOR EL MONTE RESIDENTS TO ESSENTIAL BUSINESS 72.45 72.45 R FISCHER 02048 1103282 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R FISHER 03306 1103283 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 796.26 796.26 R FISK 03247 1103284 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R FLORES 05255 1103285 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R FONSECA 06361 1103286 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R FOURR 12000 1103287 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R FRASER 11932 1103288 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R FRONTIER 10610 1103467 1/6/2022 2091510457 ‐12/21 12/19/2021 AC#209 ‐151‐0457‐021898‐5 (12/19/21‐01/18/22) ‐ PD 141.16
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R FRONTIER 10610 1103547 1/13/2022 2091513234 ‐12/21 12/22/2021 AC#209 ‐151‐3234‐032798‐5 (12/22/21 ‐ 01/21/22)‐PD 141.16 282.32 R FRY 10726 1103289 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R FULLINGTON 03250 1103290 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 796.26 796.26 R GALINDO 10577 1103291 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R GALLARDO 03207 1103292 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R GARLICK 13639 1103293 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R GARNER 03279 1103294 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 202.40 202.40 R GEE 03287 1103295 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 456.06 456.06 R GEORGE, LESLIE E 03212 1103296 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R GEORGE, RICKIE D 10974 1103297 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,203.96 1,203.96 R GERONIMO 02137 1103298 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R GIBBONEY 03280 1103299 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 932.26 932.26 R GIRGLE 13503 1103300 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R GLASS 05578 1103301 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,315.61 1,315.61 R GLUSKOTER 08277 1103302 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 512.23 512.23 R GMS ELEVATOR SERVICES INC 02090 1103548 1/13/2022 108319 12/1/2021 SERVICE BILLING HYDRAULIC ELEVATOR CHW ‐ PW 141.50 R GMS ELEVATOR SERVICES INC 02090 1103548 1/13/2022 107990 11/1/2021 SERVICE BILLING HYDRAULIC ELEVATOR CHW ‐ PW 141.50 R GMS ELEVATOR SERVICES INC 02090 1103548 1/13/2022 108318 12/1/2021 SERVICE ELEVATOR AQUATIC CENTER 130.00 R GMS ELEVATOR SERVICES INC 02090 1103548 1/13/2022 107989 11/1/2021 SERVICE ELEVATOR AQUATIC CENTER 130.00 543.00 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 30043958 7/15/2021 REPLACED BROKEN FDC CAPS FOR SPRINKLER SYSTEM UPGRA 3,797.04 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 20063547 11/3/2021 ANNUAL MAINT. SERVICE ON EXTINGUISHERS ‐ PW MAINT. DI 1,353.00 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 20063546 10/14/2021 ANNUAL MAINT. SERVICE ON EXTINGUISHERS ‐ PW MAINT. DI 1,148.60 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 30045001 11/8/2021 ANNUAL MAINT. SERVICE ON EXTINGUISHERS ‐ PW MAINT. DI 462.00 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 30044580 11/9/2021 SEMI ‐ANNUAL MAINT. SERVICE ON EXTINGUISHERS ‐ PW MAI 211.25 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 30044581 11/9/2021 SEMI ‐ANNUAL MAINT. SERVICE ON EXTINGUISHERS ‐ PW MAI 206.25 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 30044579 11/9/2021 SEMI ‐ANNUAL MAINT. SERVICE ON EXTINGUISHERS ‐ PW MAI 183.75 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103549 1/13/2022 30044582 11/9/2021 SEMI ‐ANNUAL MAINT. SERVICE ON EXTINGUISHERS ‐ PW MAI 183.75 R GNA ‐BROOK FIRE PROTECTION INC 08980 1103550 1/13/2022 20078809 12/28/2021 FIRE EXTINGUISHER REPAIRS ‐ CED 346.06 7,891.70 R GOLDEN STATE WATER COMPANY 02160 1103468 1/6/2022 11.29 ‐12.22.21 12/27/2021 AC #5938830002 (11/29/21 ‐ 12/22/21) ‐ PW 54.32 54.32 R GONDEK 08689 1103303 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 456.06 456.06 R GONZALES 08691 1103304 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 447.58 447.58 R GOODWIN 10578 1103305 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R GREER 03231 1103306 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 96.71 96.71 R GROSSO 02199 1103307 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R GUZMAN, ALEX 03310 1103308 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R GUZMAN, DAVID 04478 1103309 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65 R HAAKER EQUIPMENT CO 02221 1103551 1/13/2022 C74877 10/8/2021 CONTROLLER FOR PW UTIL. 426.46 R HAAKER EQUIPMENT CO 02221 1103551 1/13/2022 C76086 11/22/2021 BLOWER SWITCH FOR PW UTIL. 199.02 625.48 R HAGER, IRENE 03229 1103310 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 106.58 106.58 R HAGER, STEPHEN 03316 1103311 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R HAIDET 03300 1103312 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,305.18 1,305.18 R HAJOCA CORPORATION 07418 1103552 1/13/2022 S163461070.001 12/1/2021 COP TEE, ADPTR, ELBOW, ACID BRUSH ‐ PW 468.32 R HAJOCA CORPORATION 07418 1103552 1/13/2022 S163431410.001 11/29/2021 SLOAN REPAIR KIT, TEST CAPS, TERRY TOWEL ‐ PW 190.10 R HAJOCA CORPORATION 07418 1103552 1/13/2022 S163634786.001 12/21/2021 BRASS UNION, BRASS COMP, ADPTR VALVE ‐ PW 61.47
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R HAJOCA CORPORATION 07418 1103552 1/13/2022 S163604561.001 12/16/2021 OATEY WAX RING FOR PW 23.34 743.23 R HANSON AGGREGATES LLC 02233 1103553 1/13/2022 2298974 10/20/2021 WASHED PLASTER SAND & CRUSHED AGG BASE FOR WATER D 694.53 R HANSON AGGREGATES LLC 02233 1103553 1/13/2022 2305744 11/9/2021 WASHED PLASTER SAND & CRUSHED AGG BASE FOR WATER D 644.66 1,339.19 R HAWKINSON 03268 1103313 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R HAYES 03242 1103314 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R HELISAFE, INC. 13511 1103554 1/13/2022 1397 10/31/2021 OCT 2021 MGMT FEE, STORAGE, PILOT SVCS, OPER COST, OVE 31,438.50 R HELISAFE, INC. 13511 1103554 1/13/2022 1417 11/30/2021 NOV 2021 MGMT FEE, STORAGE, PILOT SVCS, OPER COST, OVE 25,358.50 R HELISAFE, INC. 13511 1103554 1/13/2022 1418 12/31/2021 DEC 2021 MGMT FEE, STORAGE, PILOT SVCS, OPER COST, OVE 24,221.00 81,018.00 R HELLEIN 07060 1103315 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R HERNANDEZ, JESSE 04541 1103316 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R HERNANDEZ, SANTOS 09967 1103317 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R HERNANDEZ, VICTOR 02263 1103318 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R HIGA 08331 1103319 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,263.04 1,263.04 R HOPKINS 02290 1103320 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,263.04 1,263.04 R HUBBELL 03167 1103321 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 456.06 456.06 R HUERTAS 04475 1103322 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R HUNT 03259 1103323 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R HUTSELL 07048 1103324 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R ICMA / INT'L CITY‐CTY MGMT 07366 1103469 1/6/2022 1077662 12/21/2021 1/1/22 ‐ 12/31/22 MEMBERSHIP RENEWAL FOR CITY MANAGE 1,400.00 1,400.00 R INDUSTRIAL CLEANING SYSTEMS 10296 1103558 1/13/2022 39436 12/6/2021 GUN TRIGGER, 8" LANCE DUAL, NOZZLE, SHOP MATERIALS ‐ PW 396.05 396.05 R INDUSTRIAL PIPE & STEEL CO 02334 1103559 1/13/2022 375354 11/4/2021 STAINLESS STEEL ALL THREAD RODS FOR PW 82.19 R INDUSTRIAL PIPE & STEEL CO 02334 1103559 1/13/2022 310482 2/1/2020 HEX NUT FOR PW 1.57 83.76 R INFRASTRUCTURE ENGINEERS 10967 1103560 1/13/2022 26441 11/30/2021 11.01.21 ‐11.30.21 SCHMIDT ROAD STREET IMPROVEMENT PR 2,550.80 2,550.80 R INSIGHT PUBLIC SECTOR INC 13181 1103561 1/13/2022 1100899316 12/16/2021 FARGO DTC1250E PLASTIC CARD PRINTER FOR TRANSP DIV. 1,383.80 R INSIGHT PUBLIC SECTOR INC 13181 1103561 1/13/2022 1100860849 8/8/2021 FARGO COLOR, ASURE ID EXPRESS, CLEANING KIT, CARDS ‐ TRA 639.10 R INSIGHT PUBLIC SECTOR INC 13181 1103561 1/13/2022 1100866520 8/27/2021 PREM BLK CARTRIDGE ‐ TRANSP DIV. 29.70 2,052.60 R INTERWEST CONSULTING GROUP INC 02371 1103562 1/13/2022 72010 9/10/2021 AUG 2021 CIP PROJECT MANAGEMENT DESIGN SERVICES ‐ EN 12,660.00 12,660.00 R INX BUILDING MAINTENANCE 11700 1103563 1/13/2022 965795 12/1/2021 DEC 2021 JANITORIAL SVCS FOR CITY HALL EAST/WEST 3,543.57 R INX BUILDING MAINTENANCE 11700 1103563 1/13/2022 965793 12/1/2021 DEC 2021 JANITORIAL SVCS FOR PW YARD 2,075.89 R INX BUILDING MAINTENANCE 11700 1103564 1/13/2022 965797 12/1/2021 DEC 2021 JANITORIAL SVCS FOR SENIOR CTR. 1,173.28 R INX BUILDING MAINTENANCE 11700 1103564 1/13/2022 965800 12/1/2021 DEC 2021 JANITORIAL SVCS FOR AQUATIC CTR 874.24 R INX BUILDING MAINTENANCE 11700 1103564 1/13/2022 965798 12/1/2021 DEC 2021 JANITORIAL SVCS FOR COMM CTR. 770.98 8,437.96 R ISHIGAKI 03284 1103325 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 42.30 42.30 R JARAMILLO 11057 1103326 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R JDH INVESTMENTS, LLC. 14046 1103470 1/6/2022 BL#04918884 12/28/2021 REFUND ON OVERPAID BUSINESS LICENSE ‐ TREASURY DIV. 700.00 700.00 R JENKINS, JACK 11054 1103327 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 145.65 145.65 R JENKINS, THOMAS 05787 1103328 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R JESKE 03289 1103329 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 456.06 456.06 R JESS MCCLOSKEY 14049 1103565 1/13/2022 12.13.21 12/13/2021 REIMB. FOR TRAINING ICC LA BASIN CHAPTER, NAPA SOLANO 264.00 264.00 R JIMENEZ 02399 1103330 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R JOHANSON 03254 1103331 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,546.42 1,546.42 R JOHN L HUNTER & ASSOC INC 02308 1103566 1/13/2022 EM1FOG12109 11/12/2021 JULY ‐ AUG ‐ SEPT 2021 FOG PROGAM SVCS ‐ PW 486.25 486.25 R JOHNSON 04839 1103332 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 145.65 145.65 R JOHNSTON 03238 1103333 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R KEENAN & ASSOCIATES 11801 1103567 1/13/2022 267774 12/16/2021 DEC 2021 ONLINE BENEFITS ADMIN. ‐ HR 1,250.00 1,250.00 R KELLEY 03261 1103334 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65 R KENNY 03206 1103335 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R KING'S DISCOUNT BRAKE & TIRE 08747 1103568 1/13/2022 110402 11/19/2021 TIRES FOR PW VEH PW‐132 1,188.00 R KING'S DISCOUNT BRAKE & TIRE 08747 1103568 1/13/2022 110415 11/19/2021 TIRES FOR PW VEH PW‐73 875.60 2,063.60 R KLEMS 03285 1103336 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R KRIGBAUM 03294 1103337 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R KULM 04838 1103338 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 RL A COUNTY POLICE CHIEFS' ASSOC 11600 1103570 1/13/2022 JAN. 05, 2022 1/5/2022 MEMBERSHIP DUES FOR 2022 500.00 500.00 R LAE ASSOCIATES, INC. 11943 1103571 1/13/2022 21 ‐920 12/20/2021 NOV 2021 EL MONTE BIKE BLVD, BICYCLE AND PAVEMENT ‐ E 3,497.50 3,497.50 R LANGAN 03232 1103339 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R LARRIV A 11055 1103340 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R LARSEN 02488 1103341 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R LAST 05991 1103342 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R LAZZARINI 03290 1103343 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R LEBLANC 04387 1103344 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 66.58 66.58 R LEGERE 03318 1103345 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R LEONARD 03303 1103346 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 456.06 456.06 R LEONARD CONSTRUCTION SERVICES 12759 1103572 1/13/2022 2022LS006 12/31/2021 DEC 2021 CONSTRUCTION INSPECTION SVCS ‐ ENGINEERING D 14,616.69 14,616.69 R LIGHT BULB CITY / LBC LIGHTING 07343 1103573 1/13/2022 348228 12/22/2021 54 WATT LED HID REPLACEMENT KIT CCT SELECTABLE BASE ‐ P 462.66 R LIGHT BULB CITY / LBC LIGHTING 07343 1103573 1/13/2022 348180 12/22/2021 T8 FLOURESCENT LIGHTS FOR PW 105.18 567.84 R LINCO CASTERS 02529 1103574 1/13/2022 0187815 12/2/2021 CSTR POLY WHEEL TOP LOCK BRAKE KIT ‐ PW 338.12 338.12 R LINN 08259 1103347 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 119.89 119.89 R LOPEZ, CARLOS 04760 1103348 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R LOPEZ, FRANK 11933 1103349 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R LOS ANGELES COUNTY SHERIFF'S 02580 1103471 1/6/2022 221359SG 12/14/2021 NOV 2021 INMATE MEAL SERVICE ‐ PD 840.88 840.88 R LUJAN 06507 1103350 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 513.96 513.96 RM & M GLASS, INC. 13624 1103575 1/13/2022 17109 7/23/2021 CLR LAMINATED TEMP GLASS ‐ PW 685.52 685.52 R MACHLIS 05256 1103351 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 145.65 145.65 R MACKINTOSH 03226 1103352 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 302.03 302.03 R MAGANA 03266 1103353 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R MALONE 04390 1103354 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65 R MARIN 09312 1103355 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R MARRUJO 04389 1103356 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R MASTERSON 03168 1103357 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 97.28 97.28 R MATTHEWS 03277 1103358 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,043.41 1,043.41 R MCCLUNG JR 03313 1103577 1/13/2022 JAN 2022 1/12/2022 JAN 2022 MEDICARE REIMBURSEMENT 1,439.00 1,439.00 R MEDINA 03282 1103359 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R MENART 10334 1103360 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R MENDEZ 12001 1103361 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R MENDOZA 08001 1103362 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R METOYER 11697 1103363 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R MILLER 03314 1103364 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R MIRELES 03255 1103366 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,812.61 1,812.61
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R MIRELES JR. 03191 1103365 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R MITCHELL 03274 1103367 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R MODERN TRAILER SUPPLY 02722 1103578 1/13/2022 465148 12/2/2021 JACK STAND FOR PW‐129 ‐ PW VEH. 208.95 208.95 R MONTIERTH 13861 1103368 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐046311 7/30/2021 07/30/21 WATER QUALITY SAMPLE EL MONTE WELL 2A ‐PW U 755.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070003 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 12 ‐PW U 502.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐069995 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE EMOU ‐ PW UT 483.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CNV ‐070011 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE EMOU‐DEEP ‐P 437.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070004 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 3 ‐PW UT 381.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070008 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 2A ‐PW U 381.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070002 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE GENERAL PHYS 98.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐069999 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 13 ‐PW U 86.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070001 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 10 ‐PW U 86.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070013 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 3 ‐PW UT 60.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐069990 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE ‐ EMOU ‐ PW U 42.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070016 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 3 ‐PW UT 106.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070023 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 2A ‐PW U 106.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070024 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 3 ‐PW UT 106.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070018 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE COLIFORM ‐PW 105.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070026 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE COLIFORM ‐PW 105.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070122 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE COLIFORM‐PW 105.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070014 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE EMOU ‐DEEP ‐P 339.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070020 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE EMOU‐ DEEP ‐P 339.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070027 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE EMOU ‐DEEP ‐P 339.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070015 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 12 ‐PW U 159.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070021 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE WELL 12 ‐PW U 159.00 R MONTROSE ENVIRONMENTAL GROUP 13598 1103579 1/13/2022 CINV ‐070012 11/30/2021 11/30/21 WATER QUALITY SAMPLE EL MONTE COLIFORM ‐PW 120.00 5,399.00 R MORALES 03281 1103369 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R MORAZA 02742 1103370 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R MOSELEY 04955 1103371 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,140.46 1,140.46 R MOY 07049 1103372 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R MUSE 09373 1103373 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R MUSSENDEN 05550 1103374 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,351.81 1,351.81 R NAJERA 10492 1103472 1/6/2022 REIMB. 12/14/2021 REIMB. FOR ITEMS PURCHASED FOR THE M MOTEL REMODEL 456.74 456.74 R NATIONAL TRAINING CONCEPTS INC 04764 1103473 1/6/2022 01.05 ‐06.22 12/27/2021 NTC DIVERSIONARY DEVICE INSTRUCTOR FOR FRANKIE VALLE 614.00 614.00 R NATIONWIDE ENVIRONMENTAL 02817 1103581 1/13/2022 32043 12/15/2021 DEC 2021 STREET SWEEPING SERVICES CITYWIDE ‐ PW 37,626.08 R NATIONWIDE ENVIRONMENTAL 02817 1103581 1/13/2022 32046 12/15/2021 DEC 2021 TRANSIT STOP CLEANING SVCS ‐ PW 15,000.00 R NATIONWIDE ENVIRONMENTAL 02817 1103581 1/13/2022 31453 3/15/2021 MAR 2021 TRANSIT STOP CLEANING SVCS ‐ PW 15,000.00 R NATIONWIDE ENVIRONMENTAL 02817 1103581 1/13/2022 31577 5/15/2021 MAY 2021 TRANSIT STOP CLEANING SVCS ‐ PW 15,000.00 R NATIONWIDE ENVIRONMENTAL 02817 1103581 1/13/2022 32045 12/15/2021 DEC 2021 STREET SWEEPING SERVICES VALLEY MALL/ALLEYS/C 2,407.47 85,033.55 R NAVISITE, LLC 13568 1103474 1/6/2022 372284 12/31/2021 01/01/22 ‐ 01/31/22 MANAGED SQL DBA SRVCS ‐ REMOTE DC 2,499.98 2,499.98 R NEUMEYER 05307 1103375 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R NOBEL SYSTEMS, INC. 13174 1103582 1/13/2022 15242 10/28/2021 GEOVIEWER ANNUAL SUBSCRIPTION (HOSTING OF DATA) CCT 17,800.00 17,800.00 R NOVA ELECTRIC 12226 1103583 1/13/2022 118 11/28/2021 INSTALLED 250' OF LED STRING LIGHTS AND WALL PACK WATE 5,446.00 5,446.00
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R NUNEZ 04516 1103376 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R NV5, INC. 12935 1103475 1/6/2022 245156 11/27/2021 SEPT ‐ OCT 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ E 7,545.00 R NV5, INC. 12935 1103475 1/6/2022 245147 11/27/2021 SEPT ‐ OCT 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ E 7,500.00 R NV5, INC. 12935 1103475 1/6/2022 245157 11/27/2021 SEPT ‐ OCT 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ E 5,520.00 R NV5, INC. 12935 1103475 1/6/2022 245150 11/27/2021 SEPT ‐ OCT 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ 3,675.00 R NV5, INC. 12935 1103584 1/13/2022 248885 12/22/2021 NOV 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ ENG D 3,300.00 R NV5, INC. 12935 1103584 1/13/2022 248887 12/22/2021 NOV 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ ENG D 2,880.00 R NV5, INC. 12935 1103584 1/13/2022 248886 12/22/2021 NOV 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ ENG D 690.00 R NV5, INC. 12935 1103584 1/13/2022 248884 12/22/2021 NOV 2021 EL MONTE PROJ MGMT SVCS VARIOUS CIP‐ ENG D 300.00 R NV5, INC. 12935 1103585 1/13/2022 247879 12/17/2021 NOV 2021 EL MONTE PROJ MGMT SVCS 3825 RIVERVIEW AVE 1,040.00 32,450.00 R OGDEN 03192 1103377 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 440.30 440.30 R OLIVA 07050 1103378 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R OLIVAREZ MADRUGA 09855 0105202201 12/31/2021 17591 11/30/2021 NOV 2021 ‐ MONTHLY BASE RETAINER 59,840.75 R OLIVAREZ MADRUGA 09855 0105202202 12/31/2021 17571 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ WIRELESS ‐ GENERAL R 700.00 R OLIVAREZ MADRUGA 09855 0105202203 12/31/2021 17564 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ TYLER RAMONA/DOMU 417.50 R OLIVAREZ MADRUGA 09855 0105202204 12/31/2021 17566 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ RIDDLE FREEWAY SIGN 4,644.24 R OLIVAREZ MADRUGA 09855 0105202205 12/31/2021 17585 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ PUBLIC RECORDS REQU 5,810.00 R OLIVAREZ MADRUGA 09855 0105202206 12/31/2021 17586 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ PERB ADMINISTRATIVE 135.00 R OLIVAREZ MADRUGA 09855 0105202207 12/31/2021 17583 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ PACIFIC TOWERS 3,470.00 R OLIVAREZ MADRUGA 09855 0105202208 12/31/2021 17582 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ OPERABLE UNIT 1,375.00 R OLIVAREZ MADRUGA 09855 0105202209 12/31/2021 17590 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ MOBILEHOME PARKS 6,452.50 R OLIVAREZ MADRUGA 09855 0105202210 12/31/2021 17589 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ MERCY HOUSING 1,395.00 R OLIVAREZ MADRUGA 09855 0105202211 12/31/2021 17563 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ MACLAREN HALL 8,135.00 R OLIVAREZ MADRUGA 09855 0105202212 12/31/2021 17570 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ HR ‐ LABOR NEGOTIATI 2,160.00 R OLIVAREZ MADRUGA 09855 0105202213 12/31/2021 17569 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ HR ‐ EMPLOYEE DISCIPL 2,942.50 R OLIVAREZ MADRUGA 09855 0105202214 12/31/2021 17576 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ PROJECT HOMEKEY 9,252.50 R OLIVAREZ MADRUGA 09855 0105202215 12/31/2021 17587 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ GATEWAY GRAPEVINE 100.00 R OLIVAREZ MADRUGA 09855 0105202216 12/31/2021 17568 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ FLETCHER PARK UNLAW 1,057.50 R OLIVAREZ MADRUGA 09855 0105202217 12/31/2021 17718 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ CITY MGR PERFORMAN 405.00 R OLIVAREZ MADRUGA 09855 0105202218 12/31/2021 17565 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ CITY COUNCIL ‐ INITIAT 9,706.86 R OLIVAREZ MADRUGA 09855 0105202219 12/31/2021 17573 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ COUNCIL ‐ AD HOC COM 4,409.62 R OLIVAREZ MADRUGA 09855 0105202220 12/31/2021 17580 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ CANNABIS REGULATIO 832.50 R OLIVAREZ MADRUGA 09855 0105202221 12/31/2021 17574 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ NEROCANNA V. EL MON 2,640.00 R OLIVAREZ MADRUGA 09855 0105202222 12/31/2021 17567 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ CANNABIS/9860 GIDLEY 1,602.50 R OLIVAREZ MADRUGA 09855 0105202223 12/31/2021 17581 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ CANNABIS GENERAL LIT 6,925.00 R OLIVAREZ MADRUGA 09855 0105202224 12/31/2021 17579 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ FEAH V. EL MONTE 520.00 R OLIVAREZ MADRUGA 09855 0105202225 12/31/2021 17578 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ DRONA THERAPY V. EL 3,980.00 R OLIVAREZ MADRUGA 09855 0105202226 12/31/2021 17577 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ CALIMED V. EL MONTE 800.00 R OLIVAREZ MADRUGA 09855 0105202227 12/31/2021 17572 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ BROCKWAY PROPERTY 992.50 R OLIVAREZ MADRUGA 09855 0105202228 12/31/2021 17575 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ AREA Y DEVELOPER EN 6,135.00 R OLIVAREZ MADRUGA 09855 0105202229 12/31/2021 17588 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ 10525 VALLEY BLVD 1,147.50 R OLIVAREZ MADRUGA 09855 0105202230 12/31/2021 17584 11/30/2021 NOV 2021 ‐ SPECIAL LEGAL SERVICES ‐ 2017 METROLINK TOD 8,100.00 156,083.97 R OLIVER 03169 1103379 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 145.65 145.65 R ONWARD ENGINEERING 10756 1103586 1/13/2022 6182 12/8/2021 SRVC THRU 11/30/21 SANTA ANITA ACTIVE TRANSP. PROG CY 355.00 355.00
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R OVERLAND PACIFIC & CUTLER, LLC 11511 1103587 1/13/2022 2111000 11/29/2021 NOV 2021 PERMANENT RELOCATION ‐ ECON DEV DIV. 2,958.17 2,958.17 R PAWASARAT 03299 1103380 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 697.83 697.83 R PENNEY 05306 1103381 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R PEREA JR 03244 1103382 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R PINATA WORLD 02998 1103588 1/13/2022 10.22.21 10/22/2021 BALLOON COLUMNS FOR 10.30.21 GRAND OPENING ‐ CED 180.38 R PINATA WORLD 02998 1103588 1/13/2022 08.10.21 8/10/2021 BALLOON ARCH FOR 08.21.21 GRAND OPENING ‐ CED 120.00 R PINATA WORLD 02998 1103588 1/13/2022 08.31.21 8/31/2021 STREET VENDOR MEETING FOR 09.01.21 1 DZ GRN/GLD ‐ CED 18.69 319.07 R PIPE PROS PLUMBING INC. 12207 1103589 1/13/2022 2526 10/19/2021 REPAIRS TO AQUATIC CTR SHOWER VALVES ‐ PW 10,824.98 R PIPE PROS PLUMBING INC. 12207 1103589 1/13/2022 2547 11/19/2021 INSTALLED FLUSH VALVE FOR JAIL CELLS ‐ PW 4,010.30 R PIPE PROS PLUMBING INC. 12207 1103589 1/13/2022 2571 12/20/2021 VFW INSTALLED URINAL IN MENS RESTROOM ‐ PW 390.00 15,225.28 R PITNEY BOWES GLOBAL FINANCIAL 10164 1103590 1/13/2022 3105238941 12/26/2021 MAILING SYSTEM LEASE 10/30/21 ‐ 01/29/22 ‐ CITY CLERKS 933.25 R PITNEY BOWES GLOBAL FINANCIAL 10164 1103590 1/13/2022 1019545857 11/30/2021 CONNECT+RED FL INK CTG (LRG) CG380A ‐ CITY CLERKS 323.38 1,256.63 R PLUMBERS DEPOT INC 03008 1103591 1/13/2022 PD ‐48817 7/28/2021 SUPPLIES FOR PW WATER DEPT. 2,696.15 2,696.15 R POLANCO JR 11056 1103383 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R POMONA VALLEY PLUMBING, 13988 1103592 1/13/2022 10582FV 12/22/2021 CLEARED 2 LAVY SINK AND A MOP SINK STOPPAGE FOR PD ST 680.85 680.85 R POPPERWELL 03278 1103384 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R POTIKOM 03292 1103385 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R PRECISION FORKLIFT SVC & PARTS 13991 1103593 1/13/2022 5610 10/27/2021 ENGINE MAINT. SVC. FOR FORKLIFT ‐ PW ‐121 1,613.41 R PRECISION FORKLIFT SVC & PARTS 13991 1103593 1/13/2022 5623 11/2/2021 ENGINE FUEL SYSTEM REPAIRS ‐ PW‐121 1,229.10 R PRECISION FORKLIFT SVC & PARTS 13991 1103593 1/13/2022 5728 12/1/2021 PW ‐121 FORKLIFT REPAIRS 269.75 3,112.26 R PREST 07051 1103386 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 79.89 79.89 R PRIETO 03218 1103387 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 557.02 557.02 R PROVIDENTE 06673 1103388 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 476.70 476.70 R PSOMAS 07077 1103594 1/13/2022 177181 10/12/2021 08/27 ‐09/30/21 WATER MAIN REPLACEMENT PROJ CIP 014 ‐ 1,442.50 1,442.50 R QUALITY AUTO SUPPLY 08931 1103595 1/13/2022 247459 ‐1 12/9/2021 PW ‐49 GAS MAGNUM STOCK, STEERING STABILITY ‐ PW 354.13 R QUALITY AUTO SUPPLY 08931 1103595 1/13/2022 247444 ‐1 12/8/2021 PW ‐96 AIR AND OIL FILTERS, BRAKE DRUM PREM SHOES ‐ PW 241.76 R QUALITY AUTO SUPPLY 08931 1103595 1/13/2022 247370 ‐1 12/7/2021 PW ‐75 OIL AND AIR FILTERS FOR PW 104.90 R QUALITY AUTO SUPPLY 08931 1103595 1/13/2022 247368 ‐1 12/7/2021 PW ‐28 OIL AND AIR FILTER FOR PW 31.34 R QUALITY AUTO SUPPLY 08931 1103596 1/13/2022 246881 ‐1 11/18/2021 PW ‐245 OIL AND AIR FILTER FOR PW 100.60 832.73 R QUIRO Z 10432 1103389 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R RAMIREZ, EDWARD 03241 1103390 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R RAMIREZ, TERESA ‐ PETTY CASH 12904 1103597 1/13/2022 12.13.21 12/13/2021 REIMBURSE PETTY CASH 12.13.21 177.39 177.39 R RAMIREZ ALL ELECTRICAL INC 10236 1103476 1/6/2022 4508 10/14/2021 LIGHTING CONTRACTOR SVCS ‐ PW 220.50 220.50 R RED WING BUSINESS ADVANTAGE 11690 1103598 1/13/2022 995 ‐1‐54030 10/14/2021 WORK BOOTS FOR LARRY MENDOZA ‐ PW 273.98 R RED WING BUSINESS ADVANTAGE 11690 1103598 1/13/2022 133 ‐2‐54916 11/19/2021 WORK BOOTS FOR RAYMOND DAPELLO ‐ PW 228.95 R RED WING BUSINESS ADVANTAGE 11690 1103598 1/13/2022 133 ‐1‐152828 11/21/2021 WORK BOOTS FOR LOU MENDOZA ‐ PW 129.27 632.20 R REGIONAL TAP SERVICE CENTER 05275 1103599 1/13/2022 6015109 10/31/2021 OCT 2021 BUS PASS SUBSIDY PROGRAM 171.30 R REGIONAL TAP SERVICE CENTER 05275 1103599 1/13/2022 6015162 11/30/2021 NOV 2021 BUS PASS SUBSIDY PROGRAM 58.20 229.50 R RENDON, MARIE E 07054 1103391 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R RENDON, MICHAEL 07053 1103392 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R RENEER, ALBERT 05579 1103393 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 456.06 456.06 R RENEER, WYATT 03103 1103477 1/6/2022 01.10 ‐14.22 12/27/2021 REIMB MILEAGE & SUBSISTENCE: SAN DIEGO ‐ I.C.I. INTERNET 906.36 906.36 R REYBURN 03230 1103394 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 966.36 966.36 R REYES 03319 1103395 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R RICOH USA INC 08128 1103478 1/6/2022 9029019971 9/6/2021 CONTRACT #300‐3218489‐100 (09/01/21‐ 09/30/21) PERIODIC 1,094.50 1,094.50 R RIOS 10311 1103396 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R ROACH 07444 1103397 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R RODARTE, DANIEL 11874 1103398 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R RODARTE, OLIVIA 03217 1103399 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R RODRIGUEZ, JACK 13075 1103400 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R RODRIGUEZ, JESUS M. 11185 1103401 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R ROMAN 03305 1103402 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 145.65 145.65 R ROMERO 04476 1103403 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 105.65 105.65 R ROSARIO 13800 1103404 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R RRM DESIGN GROUP 09004 1103600 1/13/2022 2083 ‐01‐1121 12/8/2021 NOV 2021 EL MONTE HOUSING ELEMENT UPDATE 2021‐2029 6,819.25 6,819.25 R RUDNICK 13457 1103405 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 RS & J SUPPLY COMPANY, INC. 12910 1103601 1/13/2022 S100179863.001 9/2/2021 CPLG, ADPTR, INSERTS FOR PW UTIL 2,736.01 2,736.01 R S&L SECURITY INC. 13932 1103602 1/13/2022 19.1284 10/31/2021 10/16/21 ‐ 10/31/21 SECURITY SERVICES FOR BUDGET INN‐ CE 9,024.00 R S&L SECURITY INC. 13932 1103602 1/13/2022 19.1325 11/30/2021 11/16/21 ‐ 11/30/21 SECURITY SERVICES FOR BUDGET INN‐ CE 8,742.00 R S&L SECURITY INC. 13932 1103602 1/13/2022 19.1305 11/15/2021 11/01/21 ‐ 11/15/21 SECURITY SERVICES FOR BUDGET INN‐ C 8,460.00 R S&L SECURITY INC. 13932 1103603 1/13/2022 19.1368 12/31/2021 12/16/21 ‐ 12/31/21 SECURITY SERVICES FOR M MOTEL ‐ CED 9,306.00 R S&L SECURITY INC. 13932 1103603 1/13/2022 19.1336 12/15/2021 12/01/21 ‐ 12/15/21 SECURITY SERVICES FOR BUDGET INN ‐ C 8,460.00 R S&L SECURITY INC. 13932 1103603 1/13/2022 19.1337 12/15/2021 12/01/21 ‐ 12/15/21 SECURITY SERVICES FOR M MOTEL ‐ CED 8,460.00 52,452.00 R S.B.S.D. 10792 1103479 1/6/2022 01.10 ‐13.22 12/27/2021 BASIC TRAFFIC COLLISION INVESTIGATION ‐ ALFREDO HERNAN 430.00 430.00 R SALMON 03360 1103480 1/6/2022 01.24 ‐28.22 1/4/2022 REIMB SUBSISTENCE PER DAY ‐SAN DIEGO, CA. 780.00 780.00 R SAM'S CLUB DIRECT 03362 1103604 1/13/2022 5833 12/28/2021 ZPLC STRG BAGS FOR COVID TEST KIT DIST. 430.28 R SAM'S CLUB DIRECT 03362 1103604 1/13/2022 6776 12/27/2021 NAT VLY FRT BARS FOR ELDERLY NUTRITION PROG 392.96 R SAM'S CLUB DIRECT 03362 1103604 1/13/2022 2023 12/29/2021 INVISIBLE TAPE FOR KIT DISTRIBUTION 63.95 R SAM'S CLUB DIRECT 03362 1103604 1/13/2022 6950 1/4/2022 NEW YEAR COOKIES FOR ELDERLY NUTRITION PROG 49.10 R SAM'S CLUB DIRECT 03362 1103605 1/13/2022 7689 12/14/2021 PACKING SUPPLIES FOR ELDERLY NUTRITION PROG 366.12 R SAM'S CLUB DIRECT 03362 1103605 1/13/2022 0626 12/13/2021 WINTER OREO, SWISS MISS FOR ENP 56.40 R SAM'S CLUB DIRECT 03362 1103605 1/13/2022 4656 12/22/2021 PACKING BAGS FOR COVID KITS 39.12 R SAM'S CLUB DIRECT 03362 1103605 1/13/2022 8839 12/15/2021 PIKES PLACE COFFEE FOR SENIOR CTR. 38.98 1,436.91 R SAN LUIS AUTO GLASS 06652 1103482 1/6/2022 1261 11/17/2021 WINDSHIELD FOR PW ‐19 PUB WKS VEH. 350.00 350.00 R SANCHEZ 03175 1103406 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R SANTANA 09313 1103407 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 RS C FUELS 10059 1103483 1/6/2022 0483159 12/15/2021 PD FUEL (12/01/21‐12/15/21) 12,981.11 RS C FUELS 10059 1103606 1/13/2022 0483206 12/15/2021 PUB WKS FUEL (12/01/21‐12/15/21) 7,386.07 RS C FUELS 10059 1103606 1/13/2022 0476500 11/30/2021 PUB WKS FUEL (11/15/21‐11/30/21) 7,341.74 RS C FUELS 10059 1103606 1/13/2022 0483185 12/15/2021 TRANSPORTATION DIV FUEL (12/01/21‐ 12/15/21) 194.04 RS C FUELS 10059 1103606 1/13/2022 0476406 11/30/2021 TRANSPORTATION DIV FUEL (11/15/21‐ 11/30/21) 100.05 RS C FUELS 10059 1103606 1/13/2022 0489649 12/31/2021 NEIGHBORHOOD SVCS FUEL (12/15/21 ‐ 12/31/21) 82.79 RS C FUELS 10059 1103607 1/13/2022 0489373 12/31/2021 PD FUEL (12/15/21‐12/31/21) 12,290.27 RS C FUELS 10059 1103608 1/13/2022 0483207 12/15/2021 NEIGHBORHOOD SVCS FUEL (12/01/21 ‐ 12/15/21) 44.23 40,420.30 R SCATCHARD 03222 1103408 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R SCHIRMER 10114 1103409 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 497.14 497.14 R SCHUSTER, MARGARET 03264 1103410 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 557.02 557.02 R SCHUSTER, STEVEN E 10149 1103411 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 526.34 526.34
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R SEPULVEDA 10975 1103412 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R SHERWOOD 03456 1103413 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R SHIMAZU 13456 1103414 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R SIEDENTOPP 10113 1103415 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R SINNIG 03293 1103416 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 557.02 R SINNIG 03293 1103609 1/13/2022 SUBSDY JAN 22 (2) 1/12/2022 INS PREMIUM REPLACEMENT CHECK 557.02 1,114.04 R SIORDIA 14050 1103610 1/13/2022 01.12.22 1/12/2022 EMPLOYEE REPLACEMENT CHECK 2,449.87 2,449.87 R SITEONE LANDSCAPE SUPPLY, LLC 11586 1103611 1/13/2022 115083703 ‐001 12/13/2021 PRE EMERGENT LIQ HERBICIDE FOR PW 4,824.93 R SITEONE LANDSCAPE SUPPLY, LLC 11586 1103611 1/13/2022 114737679 ‐001 12/1/2021 MARATHON TALL FESCUE SOD FOR PW 528.45 R SITEONE LANDSCAPE SUPPLY, LLC 11586 1103611 1/13/2022 114688416.002 12/3/2021 BRANDT M.S.O MODIFIED VEGETABLE SEED OIL 2.5 GAL ‐ PW 192.95 5,546.33 R SMARDAN SUPPLY 03481 1103612 1/13/2022 S3754554.001 12/1/2021 ADAPTERS, PRESSFIT TEE, ELBOW, COPPER TUBING, PLUG, TEF 1,641.06 1,641.06 R SMART & FINAL 03484 1103613 1/13/2022 230499 12/14/2021 SUPPLIES FOR TINY TOT INSTRUCTORS ‐ PARKS/REC. 55.06 R SMART & FINAL 03484 1103614 1/13/2022 897644 12/20/2021 SUPPLIES FOR SPECIAL PROGRAMS AND EVENTS ‐ PARKS/REC 178.11 R SMART & FINAL 03484 1103614 1/13/2022 298355 12/21/2021 SUPPLIES FOR SPECIAL PROGRAMS AND EVENTS ‐ PARKS/REC 164.58 R SMART & FINAL 03484 1103614 1/13/2022 967933 12/8/2021 SUPPLIES FOR SPECIAL PROGRAMS AND EVENTS ‐ PARKS/REC 59.02 R SMART & FINAL 03487 1103615 1/13/2022 523855 1/3/2022 PACKING BAGS FOR ELDERLY NUTRITION PROG. 292.47 R SMART & FINAL 03487 1103615 1/13/2022 211955 1/4/2022 SUPPLIES FOR THE COVID TEST KITS GIVEAWAY EVENT 222.83 R SMART & FINAL 03487 1103615 1/13/2022 504777 1/3/2022 PACKING BAGS FOR ELDERLY NUTRITION PROG. 57.40 R SMART & FINAL 03487 1103615 1/13/2022 095099 12/27/2021 PACKING ICE BAGS FOR ELDERLY NUTRITION PROG. 52.35 R SMART & FINAL 03487 1103616 1/13/2022 848077 12/22/2021 PACKING BAGS FOR COVID KITS FOR SENIOR CTR. 155.49 R SMART & FINAL 03487 1103616 1/13/2022 210199 12/13/2021 PACKING SUPPLIES FOR ELDERLY NUTRITION PROG 145.99 R SMART & FINAL 03487 1103616 1/13/2022 079000 12/14/2021 PACKING BAGS FOR ELDERLY NUTRITION PROG 81.37 R SMART & FINAL 03487 1103616 1/13/2022 522211 12/14/2021 SILVER TRAYS FOR ELDERLY NUTRITION PROG 18.07 R SMART & FINAL 03487 1103616 1/13/2022 0042 12/14/2021 CREDIT ON ACCT FOR RETURNED ITEMS ‐ SENIOR CTR (61.58) 1,421.16 R SNAP ON TOOLS/PAUL PORRETTA 03496 1103617 1/13/2022 1130211623 11/30/2021 NEW BATTERY FOR SCANNER ‐ PW 369.77 369.77 R SNOOK, THOMAS 03291 1103417 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 932.26 932.26 R SNOOK, MARK 03500 1103484 1/6/2022 01.10 ‐12.22 12/27/2021 REIMB SUBSISTENCE: ORANGE, CA ‐ SHERMAN BLOCK SUPERV 256.00 256.00 R SOSA 07371 1103418 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 483.83 483.83 R SOUTHEAST CONST PRODUCTS 03516 1103485 1/6/2022 2111 ‐028712 11/15/2021 1/2 X 14" DOWELS FOR PW 49.61 49.61 R SOUTHERN CALIFORNIA NEWS GROUP 12950 1103619 1/13/2022 11.30.21 11/30/2021 AC#5151860 FARMERS MARKET ADVERTISING 1,850.00 1,850.00 R SOUTHLAND TRANSIT INC 03538 1103620 1/13/2022 ELMTR ‐11‐2021 12/1/2021 NOV 2021 FIXED‐ROUTE TRANSIT SERVICES CONTRACT FOR TR 96,817.72 R SOUTHLAND TRANSIT INC 03538 1103620 1/13/2022 ELMDR ‐11‐2021 12/1/2021 NOV 2021 DIAL‐A‐RIDE SERVICE CONTRACT FOR TRANSP. 36,593.64 133,411.36 R SPERRY 03307 1103419 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 824.31 824.31 R STACY 03257 1103420 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R STANLEY 12592 1103421 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R STAR TIRE CENTER INC 03571 1103621 1/13/2022 120140 12/17/2021 TIRES FOR PD VEH 1,054.00 1,054.00 R STATES 10139 1103422 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R STATEWIDE TRAFFIC SAFETY AND 09804 1103492 1/6/2022 02027847 11/23/2021 CUSTOM SIGNS FOR PW 7,187.44 R STATEWIDE TRAFFIC SAFETY AND 09804 1103492 1/6/2022 02027848 11/23/2021 CUSTOM SIGNS FOR PW 1,016.40 R STATEWIDE TRAFFIC SAFETY AND 09804 1103622 1/13/2022 02027943 12/8/2021 STREET SWEEPING SIGNS FOR PW 7,260.04 15,463.88 R STEVENS 12166 1103423 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R STRATIS 13211 1103424 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,686.65 1,686.65 R SULLIVAN 03295 1103425 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 859.55 859.55 R SUNBELT RENTALS INC 03609 1103623 1/13/2022 119686069 ‐0001 11/12/2021 7500LB MINI EXCAVATOR RENTAL FOR PW 1,951.48
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R SUNBELT RENTALS INC 03609 1103623 1/13/2022 118589416 ‐0001 10/8/2021 19' ELECT SCISSORLIFT RENTAL ‐ PW 206.70 2,158.18 R SUNBURST DECORATIVE ROCK, INC. 08121 1103624 1/13/2022 163929 11/24/2021 DESERT GOLD 3/4" ‐ PW 926.10 R SUNBURST DECORATIVE ROCK, INC. 08121 1103624 1/13/2022 163926 11/23/2021 1 1/2" GRAVEL FOR PW 132.30 1,058.40 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20243 9/23/2021 PD UNIT #295 VEHICLE REPAIRS 1,048.30 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20241 9/23/2021 PD UNIT #419 VEHICLE REPAIRS 852.76 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20268 9/28/2021 PD UNIT #247 VEHICLE REPAIRS 739.83 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20605 12/27/2021 PD UNIT #419 VEHICLE REPAIRS 345.20 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20562 12/16/2021 PD UNIT #320 VEHICLE REPAIRS 317.90 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20564 12/16/2021 PD UNIT #311 VEHICLE REPAIRS 317.90 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20608 12/29/2021 PD UNIT #421 VEHICLE REPAIRS 149.64 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20262 9/27/2021 PD UNIT #426 VEHICLE REPAIRS 110.00 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20248 9/24/2021 PD UNIT #418 VEHICLE REPAIRS 110.00 R SUPER UNIQUE AUTO REPAIR 12311 1103493 1/6/2022 20610 12/29/2021 PD UNIT #278 VEHICLE REPAIRS 107.85 4,099.38 R SWRCB (STATE WATER RESOURCES 03589 1103625 1/13/2022 SW ‐0222974 12/22/2021 INDEX NO. 462391 (10/01/21‐09/30/22) PERMIT FEE FACILITY 44,169.00 44,169.00 RT ‐MOBILE 03624 1103630 1/13/2022 11.21 ‐12.20.21 12/21/2021 ACCT#951296420 (11/21/21 ‐ 12/20/21) NEIGHBORHOOD SRV 242.80 242.80 R TAFOYA 13688 1103426 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R TALAMANTEZ 07055 1103427 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R TCHARKHOUTIAN 05845 1103428 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,608.83 1,608.83 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1544 10/29/2021 TR ‐14B FIRE SUPPRESSION INSPECTION AND REPLACED SENSO 850.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1632 11/30/2021 TR ‐79 FIRE SUPPRESSION INSPECTION AND REPLACED REAR SE 850.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1543 10/29/2021 TR ‐2B FIRE SUPPRESSION INSPECTION AND REPLACED SENSOR 600.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1631 11/21/2021 TR ‐95 DIAGNOSTIC & REPLACED HEADLIGHTS ‐ TRANSP DIV. V 412.68 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1545 10/29/2021 TR ‐15B FIRE SUPPRESSION INSPECTION FOR TRANSP DIV. 350.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1548 10/29/2021 TR ‐95 FIRE SUPPRESSION INSPECTION FOR TRANSP DIV. 350.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1547 10/29/2021 TR ‐77 FIRE SUPPRESSION INSPECTION FOR TRANSP DIV. 350.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1542 10/29/2021 TR ‐1B FIRE SUPPRESSION INSPECTION FOR TRANSP DIV. 350.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1546 10/29/2021 TR ‐17B FIRE SUPPRESSION INSPECTION FOR TRANSP DIV. 350.00 R THE BUS DOCTOR 1 13451 1103627 1/13/2022 1630 11/21/2021 TR ‐17B SUPPRESSION INSPECTION AND REPLACED SENSOR 275.00 4,737.68 R THE WORKSHOP 03914 1103628 1/13/2022 69148 12/29/2021 BUSINESS CARDS FOR ISELA SIORDIA & SELINA SANDOVAL ‐ NE 77.00 R THE WORKSHOP 03914 1103628 1/13/2022 69102 12/16/2021 BUSINESS CARDS FOR ISRAEL REYGOZA ‐ CODE ENF. 38.50 R THE WORKSHOP 03914 1103629 1/13/2022 69071 12/9/2021 BLANK LASER AP CHECK STOCK 106600‐116599 ‐ FINC. DIV. 1,479.50 1,595.00 R THOMAS 06701 1103429 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,000.36 R THOMAS 06701 1103496 1/6/2022 JAN 2022 1/5/2022 JAN 2022 SPOUSAL RETIREE MEDICARE REIMBURSEMENT 544.30 1,544.66 R THOMPSON 03208 1103430 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R TIME WARNER CABLE 03671 1103497 1/6/2022 0016703121621 12/16/2021 ACCT#8448 20 899 0016703 CITYWIDE CABLE TV & INTERNET 2,034.18 R TIME WARNER CABLE 03671 1103498 1/6/2022 1135689122021 12/20/2021 ACCT#8448 30 018 1135689 (12/20/21 ‐ 01/19/22 TROLLEY ST 192.94 2,227.12 R TIMKEN II 09283 1103431 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 557.02 557.02 R TRANSTECH ENGINEERS INC 04950 1103631 1/13/2022 20213786 10/31/2021 PROF SVCS THRU 10/31/21 SENIOR ENGINEER STAFF ENGINEE 2,950.00 R TRANSTECH ENGINEERS INC 04950 1103631 1/13/2022 20213787 10/31/2021 PROF SVCS THRU 10/31/21 SENIOR ENGINEER STAFF ENGINEE 2,002.00 4,952.00 R TREASURER AND TAX COLLECTOR / 13392 1103632 1/13/2022 C0010203 1/2/2022 FEB 2022 FIRE PROTECTION SERVICE 1,350,269.77 1,350,269.77 R TROMP 08260 1103432 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R TULA 05251 1103433 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R TURNER 03297 1103434 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R U.S. BANK INSTITUTIONAL TRUST 08004 1103633 1/13/2022 AE ‐EXS00B 02.01.22 12/21/2021 PUB. AGY RET. SVCS EXCESS BEN PLAN 02/01/2022 5,660.00 5,660.00
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R ULINE 03729 1103499 1/6/2022 141574861 11/18/2021 DRYWALL CART FOR PW 648.23 R ULINE 03729 1103634 1/13/2022 142945344 12/21/2021 PLASTIC FLATFORM TRUCK W/POLYOLEFIN WHEELS 24X48" ‐ P 494.23 1,142.46 R UNIFIRST CORP. 13523 1103635 1/13/2022 325 1745278 12/21/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 27.41 R UNIFIRST CORP. 13523 1103635 1/13/2022 325 1745277 12/21/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 257.32 R UNIFIRST CORP. 13523 1103635 1/13/2022 325 1745292 12/21/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 74.50 R UNIFIRST CORP. 13523 1103635 1/13/2022 325 1745291 12/21/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 40.90 R UNIFIRST CORP. 13523 1103635 1/13/2022 325 1745289 12/21/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 38.04 R UNIFIRST CORP. 13523 1103635 1/13/2022 325 1745290 12/21/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 33.34 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1742704 12/14/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 27.41 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1737637 11/30/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 37.09 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1737636 11/30/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 33.34 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1740157 12/7/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 33.34 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1742717 12/14/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 33.34 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1737623 11/30/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 27.41 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1740145 12/7/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 27.41 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1742719 12/14/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 74.50 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1742718 12/14/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 64.75 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1740158 12/7/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 40.90 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1737635 11/30/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 38.04 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1740156 12/7/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 38.04 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1742716 12/14/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 38.04 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1737622 11/30/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 227.62 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1740144 12/7/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 227.62 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1742703 12/14/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 227.62 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1737638 11/30/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 74.50 R UNIFIRST CORP. 13523 1103636 1/13/2022 325 1740159 12/7/2021 UNIFORM AND LAUNDERING SERVICES FOR PWMD 74.50 1,816.98 RU S BANK 13638 0110202217 1/13/2022 12.14.21 12/14/2021 CITY OF EL MONTE TAXABLE PENSION OBLIGATION BONDS SE 2,066,531.71 2,066,531.71 R VAIL 06360 1103435 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R VALENTI ‐COHEN 03189 1103436 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R VALENZUELA 03778 1103437 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,290.56 1,290.56 R VALLEY VISTA SERVICES INC 03784 1103638 1/13/2022 0004639223 1/1/2022 JAN 2022 ‐ 3YD FRONT LOAD SVCS WKLY, SCOUT SVCS WKLY ‐ 273.22 273.22 R VANLAC KIT VAN 14045 1103500 1/6/2022 BL#04905728 12/28/2021 REFUND ON OVERPAID BUSINESS LICENSE ‐ TREASURY DIV. 100.00 100.00 R VAUTRIN 13212 1103438 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R VERIZON 06985 1103504 1/6/2022 9895393572 12/18/2021 ACCT#972054175 ‐00001 11.19‐12.18.21 ‐ PD 2,990.21 2,990.21 R VERIZON WIRELESS 07329 1103501 1/6/2022 9895174219 12/15/2021 AC#772108629 ‐00001 (11/16/21 ‐ 12/15/21) 2,304.68 R VERIZON WIRELESS 11570 1103502 1/6/2022 9894608862 12/8/2021 ACCT#842168232 ‐00001 11.09‐12.08.21 ‐ PW 1,501.31 R VERIZON WIRELESS 13210 1103503 1/6/2022 9894113588 12/1/2021 ACCT#842337655 ‐00001 11.02‐12.01.21 ‐ PW 200.02 4,006.01 R WALKER CONSULTANTS 13248 1103639 1/13/2022 37009320106 8/26/2021 SRVC THRU 08/26/21 SMART PRKG DETECTION SYSTEM & SHA 505.07 505.07 R WALLACE & ASSOC. CONSULTING 13194 1103640 1/13/2022 W80008 11/21/2021 PROJ: TRAFFIC SIGNAL @ SANTA ANITA & MCGIRK INTERSECT 3,527.48 3,527.48 R WALMART (6032202020133477 03831 1103641 1/13/2022 411363741156068 12/29/2021 GLASS CHALK FOR COMM/SENIOR CTR. 46.62 46.62 R WALTERS WHOLESALE ELECTRIC CO. 06406 1103505 1/6/2022 S119222072.001 10/26/2021 TOOLS FOR PW 410.43 R WALTERS WHOLESALE ELECTRIC CO. 06406 1103505 1/6/2022 S119222072.002 11/1/2021 CREDIT ON ACCT FOR RETURNED ITEMS ‐ PW (107.32) R WALTERS WHOLESALE ELECTRIC CO. 06406 1103642 1/13/2022 S119531499.001 12/8/2021 BUSS HEB‐BB FUSEHOLDER FOR PW 1,067.17 R WALTERS WHOLESALE ELECTRIC CO. 06406 1103642 1/13/2022 S119568830.003 12/8/2021 INT EK4536 PHOTOCONTROL RELAY FOR PW 674.34
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
R WALTERS WHOLESALE ELECTRIC CO. 06406 1103642 1/13/2022 S119568830.001 12/7/2021 INT EK4536 PHOTOCONTROL RELAY FOR PW 74.93 R WALTERS WHOLESALE ELECTRIC CO. 06406 1103642 1/13/2022 S119568830.002 12/7/2021 KLE SLTD SCRDRVR, KNIPEX 8IN LONG NOSE PLR ‐ PW 67.10 R WALTERS WHOLESALE ELECTRIC CO. 06406 1103642 1/13/2022 S119383680.003 12/7/2021 CREDIT ON ACCT FOR RETURNED MERSEN TRM10 250V ‐ PW (95.21) 2,091.44 R WATERMAN 03256 1103439 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 614.88 614.88 R WEATHERPROOFING TECH., INC. 13985 1103643 1/13/2022 96459019 11/27/2021 ROOF PATCH AND REPAIR FOR PW 4,950.00 4,950.00 R WEINTRAUB 05640 1103440 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 796.26 796.26 R WELCH 03258 1103441 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 726.94 726.94 R WELDON, ANGELA 10976 1103442 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 153.53 153.53 R WELDON, KENNETH 05180 1103443 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 243.86 243.86 R WENRICK 12233 1103444 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 487.48 487.48 R WESTERN EXTERMINATOR COMPANY 05952 1103644 1/13/2022 25489C 12/2/2021 PEST CONTROL SVCS FOR PW 1,413.45 1,413.45 R WESTERN SUPREME ROOTER INC 03884 1103506 1/6/2022 116037 10/15/2021 SEWER LINE CLEANED AND MAIN DRAIN SNAKED ‐ PW 880.00 R WESTERN SUPREME ROOTER INC 03884 1103506 1/6/2022 115510 9/23/2021 CLOGGED DRAIN IN LAMBERT PARK RESTROOM ‐ PW 328.00 R WESTERN SUPREME ROOTER INC 03884 1103506 1/6/2022 115699 9/30/2021 CLOGGED DRAIN IN MT VIEW PARK RESTROOM ‐ PW 175.00 R WESTERN SUPREME ROOTER INC 03884 1103506 1/6/2022 116028 10/15/2021 CLOGGED DRAIN IN CITY HALL WEST KITCHEN SINK DRAIN ‐ PW 118.00 R WESTERN SUPREME ROOTER INC 03884 1103506 1/6/2022 114040 7/21/2021 CLOGGED DRAIN IN PD LOCKER RM ‐ PW 103.00 R WESTERN SUPREME ROOTER INC 03884 1103506 1/6/2022 116183 10/21/2021 SNAKED AND CLEARED FLOOR DRAIN IN MT VIEW PK ‐ PW 103.00 1,707.00 R WHARY II 03312 1103445 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 620.16 620.16 R WILLDAN ENGINEERING 03897 1103645 1/13/2022 00622330 12/20/2021 SRVC THRU 11.26.21 12247 ELLIOTT AVE VMT. PROJ ‐ ENG DIV 760.00 R WILLDAN ENGINEERING 03897 1103646 1/13/2022 00622093 11/29/2021 SRVC THRU 10‐01.21 RAMONA BLVD MEDIANS & PECK RD AT 1,765.00 R WILLDAN ENGINEERING 03897 1103646 1/13/2022 00622311 12/16/2021 SRVC THRU 11/26/21 CIVIL PLAN CHECK & SURVEYS 4901 SAN 579.25 R WILLDAN ENGINEERING 03897 1103646 1/13/2022 00622310 12/16/2021 SRVC THRU 11/26/21 CIVIL PLAN CHECK & SURVEYS 10675 HIC 426.50 3,530.75 R WILLDAN FINANCIAL SERVICES 04483 1103647 1/13/2022 010 ‐49874 12/16/2021 SVCS THRU 11.30.21 USER FEES & DEVELOPMENT IMPACT FEE 1,345.00 1,345.00 R WILLIAMS 14013 1103447 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 1,722.43 1,722.43 R WILLIAMS JR. 07056 1103446 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R WILLS 03903 1103448 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R WINNER INTERNATIONAL INC 03906 1103648 1/13/2022 191663 12/15/2021 DECORATING SUPPLIES FOR PARKS/REC DIV. 82.32 R WINNER INTERNATIONAL INC 03906 1103648 1/13/2022 191601 12/14/2021 DECORATING SUPPLIES FOR PARKS/REC DIV. 26.90 R WINNER INTERNATIONAL INC 03906 1103648 1/13/2022 191602 12/14/2021 DECORATING SUPPLIES FOR PARKS/REC DIV. 18.74 R WINNER INTERNATIONAL INC 03906 1103649 1/13/2022 188605 11/11/2021 HELIUM FOR PARKS/REC. 195.00 322.96 R WONG, ALAN K. 13687 1103449 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 530.78 530.78 R WONG, CLARA 03309 1103450 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 614.88 614.88 RY O FIRE 12271 1103650 1/13/2022 1012575 10/15/2021 FXF SOLENOID CONTROL VALVE FOR PW 2,355.50 2,355.50 R YOUNGQUIST 03953 1103451 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM 570.78 570.78 R ZINK 03301 1103452 1/7/2022 SUBSDY JAN 22 1/7/2022 INS PREMIUM & RETIREE CONTRIBUTION 113.53 113.53 R Regular Vendor Total 6,152,308.50
T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 13141745 12/2/2020 CREDIT ON ACCT FOR RETURNED IRRIGATION SUPPLIES ‐ PW (22.47) T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 13141761 12/2/2020 CREDIT ON ACCT FOR RETURNED IRRIGATION SUPPLIES ‐ PW (38.05) T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 13141759 12/2/2020 CREDIT ON ACCT FOR RETURNED IRRIGATION SUPPLIES ‐ PW (60.15) T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 13141750 12/2/2020 CREDIT ON ACCT FOR RETURNED IRRIGATION SUPPLIES ‐ PW (134.22) T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 13359695 1/9/2021 CREDIT ON ACCT FOR RETURNED IRRIGATION SUPPLIES ‐ PW (251.35) T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 15599430 11/10/2021 BENDABOARD REDWOOD, ROTATOR, HUNTER SJ ASSEMBLY ‐ 497.60 T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 15479428 10/22/2021 DRIPLINE BARBED INSERT TEE, COUPLING, SHUT OFF VALVE, G 50.96
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 13141757 12/2/2020 CREDIT ON ACCT FOR RETURNED IRRIGATION SUPPLIES ‐ PW (9.52) T EWING IRRIGATION PRODUCTS 02003 1103545 1/13/2022 13141754 12/2/2020 CREDIT ON ACCT FOR RETURNED IRRIGATION SUPPLIES ‐ PW (20.05) 12.75 T HOME DEPOT 02285 1103555 1/13/2022 6626552 12/22/2021 BUNGEE CORDS AND TARP FOR SENIOR CTR. 257.31 T HOME DEPOT 02285 1103555 1/13/2022 6093041 12/22/2021 TARPS FOR TRUCKS SENIOR CTR. 39.56 T HOME DEPOT 02285 1103555 1/13/2022 6200310 12/22/2021 CREDIT ON ACCT FOR RETURNED TARP ‐ SENIOR CTR. (239.79) T HOME DEPOT 06479 1103556 1/13/2022 7626440 12/21/2021 FAUCET, MULTI TOOL ‐ PW 306.86 T HOME DEPOT 06479 1103556 1/13/2022 6020670 12/22/2021 ZIRCON STUDSENDSORS HD70 ‐ PW 140.67 T HOME DEPOT 06479 1103556 1/13/2022 7350765 12/21/2021 HEX BOLTS ‐ PW 103.31 T HOME DEPOT 06479 1103556 1/13/2022 7350766 12/21/2021 CONST SCREW, MAK IMPACT XPS 2" T25 3PC ‐ PW 53.80 T HOME DEPOT 06479 1103556 1/13/2022 7282572 12/21/2021 SCREWDRIVER SET ‐ PW 11.96 T HOME DEPOT 06479 1103557 1/13/2022 9973004 12/9/2021 SUPPLIES FOR PW 9,289.61 T HOME DEPOT 06479 1103557 1/13/2022 3612014 12/15/2021 SUPPLIES FOR PW 442.60 T HOME DEPOT 06479 1103557 1/13/2022 7534905 12/11/2021 SUPPLIES FOR PW 392.40 T HOME DEPOT 06479 1103557 1/13/2022 3013870 12/15/2021 BOLT CUTTER, TAPBLK, PADLOCK, CLICK FLRNG INSTALL KITS ‐ 184.87 T HOME DEPOT 06479 1103557 1/13/2022 1626015 12/17/2021 SUPPLIES FOR PW 151.83 T HOME DEPOT 06479 1103557 1/13/2022 273490 12/8/2021 COVER RECTANGLE 3 HOLE, STEM MOUNT PHOTO CONTROLS 46.32 T HOME DEPOT 06479 1103557 1/13/2022 3973373 12/15/2021 SUPPLIES FOR PW 2,992.88 T HOME DEPOT 06479 1103557 1/13/2022 1020223 12/17/2021 SUPPLIES FOR PW 1,485.34 T HOME DEPOT 06479 1103557 1/13/2022 9973003 12/9/2021 SUPPLIES FOR PW 1,105.08 T HOME DEPOT 06479 1103557 1/13/2022 3035208 12/15/2021 SUPPLIES FOR PW 1,090.78 T HOME DEPOT 06479 1103557 1/13/2022 534397 12/8/2021 SUPPLIES FOR PW 854.83 T HOME DEPOT 06479 1103557 1/13/2022 7030094 12/11/2021 SUPPLIES FOR PW 491.62 19,201.84 T MAINTEX INC 02625 1103576 1/13/2022 863546 ‐00 9/15/2021 TEMPERED GLASS WELDED FRAME MIRRORS ‐ PW 1,265.79 T MAINTEX INC 02625 1103576 1/13/2022 871633 ‐00 11/3/2021 JANITORIAL SUPPLIES FOR PW 830.17 T MAINTEX INC 02625 1103576 1/13/2022 872957 ‐03 11/10/2021 JANITORIAL SUPPLIES FOR PW 254.63 T MAINTEX INC 02625 1103576 1/13/2022 872957 ‐04 11/10/2021 JANITORIAL SUPPLIES FOR PW 60.64 2,411.23 T NAPA AUTO PARTS 02791 1103580 1/13/2022 0523 ‐322548 12/2/2021 DC INVERTERS FOR PW 164.97 164.97 T SAN GABRIEL VALLEY WATER CO 03406 1103481 1/6/2022 031530 ‐12/21 12/22/2021 AC#1 ‐1‐911‐0315‐3‐0 (11/23‐12/21/21) 2,144.63 T SAN GABRIEL VALLEY WATER CO 03406 1103481 1/6/2022 016610 ‐12/21 12/22/2021 AC#1 ‐1‐911‐0166‐1‐0 (11/23‐12/21/21) 954.54 T SAN GABRIEL VALLEY WATER CO 03406 1103481 1/6/2022 007650 ‐12/21 12/22/2021 AC#1 ‐1‐911‐0076‐5‐0 (11/23‐12/21/21) 132.17 T SAN GABRIEL VALLEY WATER CO 03406 1103481 1/6/2022 518000 ‐12/21 12/14/2021 AC#1 ‐1‐023‐5180‐0‐0 (11/15‐12/13/21) 132.17 3,363.51 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 7067927 ‐1221 12/23/2021 AC#700537067927 (11/23‐12/22/21) 17.49 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 1013338 ‐1221 12/23/2021 AC#700351013338 (11/23‐12/22/21) 17.31 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 5446346 ‐1221 12/23/2021 AC#700345446346 (11/23‐12/22/21) 16.98 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 2494167 ‐1221 12/23/2021 AC#700402494167 (11/23‐12/22/21) 16.65 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 5299634 ‐1221 12/23/2021 AC#700345299634 (11/23‐12/22/21) 16.65 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 2335835 ‐1221 12/23/2021 AC#700542335835 (11/23‐12/22/21) 862.35 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 5349952 ‐1221 12/23/2021 AC#700345349952 (11/23‐12/22/21) 19.65 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 5837658 ‐1221 12/23/2021 AC#700375837658 (11/23‐12/23/21) 18.80 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 5084113 ‐1221 12/23/2021 AC#700345084113 (11/23‐12/22/21) 17.98 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 0367223 ‐1221 12/23/2021 AC#700010367223 (11/23‐12/22/21) 17.80 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 6908610 ‐1221 12/23/2021 AC#700086908610 (11/23‐12/22/21) 17.80 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 4836223 ‐1221 12/23/2021 AC#700114836223 (11/23‐12/22/21) 17.49 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 3524210 ‐1221 12/23/2021 AC#700373524210 (11/23‐12/22/21) 56.22
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 3442566 ‐1221 12/23/2021 AC#700373442566 (11/23‐12/22/21) 54.89 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 9872757 ‐1221 12/23/2021 AC#700379872757 (11/23‐12/22/21) 52.96 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 9895692 ‐1221 12/23/2021 AC#700379895692 (11/23‐12/22/21) 45.20 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 9802029 ‐1221 12/23/2021 AC#700379802029 (11/23‐12/22/21) 33.40 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 7102103 ‐1221 12/23/2021 AC#700367102103 (11/23‐12/22/21) 22.08 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 6676529 ‐1221 12/23/2021 AC#700346676529 (11/23‐12/22/21) 71.68 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 1873193 ‐1221 12/23/2021 AC#700361873193 (11/23‐12/22/21) 70.17 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 5201523 ‐1221 12/23/2021 AC#700345201523 (11/23‐12/22/21) 62.67 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 7251340 ‐1221 12/23/2021 AC#700367251340 (11/23‐12/22/21) 60.93 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 4782580 ‐1221 12/23/2021 AC#700374782580 (11/23‐12/22/21) 59.61 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 8528724 ‐1221 12/23/2021 AC#700348528724 (11/23‐12/22/02) 58.82 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 7120282 ‐1221 12/23/2021 AC#700097120282 (11/23‐12/22/21) 383.54 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 7793253 ‐1221 12/23/2021 AC#700607793253 (11/23‐12/22/21) 240.87 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 8134862 ‐1221 12/23/2021 AC#700348134862 (11/23‐12/22/21) 135.70 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 3387811 ‐1221 12/23/2021 AC#700363387811 (11/23‐12/22/21) 110.50 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 8712404 ‐1221 12/23/2021 AC#700368712404 (11/23‐12/22/21) 106.57 T SOUTHERN CALIFORNIA EDISON 03520 1103486 1/6/2022 8126475 ‐1221 12/23/2021 AC#700348126475 (11/23‐12/22/21) 88.64 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 4668442 ‐1221 12/23/2021 AC#700184668442 (11/23‐12/22/21) 56.97 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5519401 ‐1221 12/22/2021 AC#700345519401 (11/22‐12/21/21) 55.65 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 9511413 ‐1221 12/22/2021 AC#700269511413 (10/22‐12/21/21) 55.08 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5594047 ‐1221 12/22/2021 AC#700375594047 (10/22‐12/21/21) 53.95 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 3695434 ‐1221 12/21/2021 AC#700013695434 (10/21‐12/20/21) 50.13 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 8440919 ‐1221 12/23/2021 AC#700348440919 (11/23‐12/22/21) 39.89 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 6653893 ‐1221 12/23/2021 AC#700346653893 (11/23‐12/22/21) 69.61 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 9260769 ‐1221 12/23/2021 AC#700349260769 (11/23‐12/22/21) 68.28 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 6598121 ‐1221 12/23/2021 AC#700346598121 (11/23‐12/22/21) 64.15 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 6639749 ‐1221 12/23/2021 AC#700346639749 (11/23‐12/22/21) 62.83 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 3056081 ‐1221 12/28/2021 AC#700373056081 (10/27‐12/27/21) 62.39 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5413408 ‐1221 12/22/2021 AC#700345413408 (10/22‐12/21/21) 57.62 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 8188517 ‐1221 12/23/2021 AC#700348188517 (11/23‐12/22/21) 103.92 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 6662078 ‐1221 12/23/2021 AC#700346662078 (11/23‐12/22/21) 97.89 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 0145648 ‐1221 12/22/2021 AC#700550145648 (10/22‐12/21/21) 89.67 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 9784548 ‐1221 12/22/2021 AC#700379784548 (10/22‐12/21/21) 84.87 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5507071 ‐1221 12/21/2021 AC#700345507071 (10/21‐12/20/21) 76.54 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 6591451 ‐1221 12/23/2021 AC#700346591451 (11/23‐12/22/21) 72.43 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5070066 ‐1221 12/22/2021 AC#700345070066 (10/22‐12/21/21) 923.34 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5210920 ‐1221 12/21/2021 AC#700345210920 (10/21‐12/20/21) 320.02 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 8109705 ‐1221 12/22/2021 AC#700348109705 (10/22‐12/21/21) 210.44 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5093409 ‐1221 12/21/2021 AC#700345093409 (10/21‐12/20/21) 158.30 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 0572592 ‐1221 12/21/2021 AC#700350572592 (10/21‐12/20/21) 112.70 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 8254090 ‐1221 12/23/2021 AC#700348254090 (11/23‐12/22/21) 106.60 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5100883 ‐1221 12/21/2021 AC#700345100883 (10/21‐12/20/21) 19.34 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 6892937 ‐1221 12/21/2021 AC#700516892937 (10/21‐12/20/21) 18.05 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 6524887 ‐1221 12/23/2021 AC#700036524887 (11/23‐12/22/21) 12.03
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 3489243 ‐1221 12/21/2021 AC#700103489243 (10/21‐12/20/21) 11.49 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 9937223 ‐1221 12/22/2021 AC#700379937223 (10/22‐12/21/21) 11.49 T SOUTHERN CALIFORNIA EDISON 03520 1103487 1/6/2022 5518024 ‐1221 12/22/2021 AC#700015518024 (10/22‐12/21/21) 5,651.53 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 2340421 ‐1221 12/13/2021 AC#700212340421 (09/10‐12/12/21) 13,595.20 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5396735 ‐1221 12/30/2021 AC#700345396735 (10/29‐12/29/21) 16.94 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 2027982 ‐1221 12/28/2021 AC#700372027982 (10/27‐12/27/21) 16.43 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5849075 ‐1221 12/28/2021 AC#700375849075 (10/27‐12/27/21) 35.91 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6838092 ‐1221 12/29/2021 AC#700346838092 (10/28‐12/28/21) 33.13 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 8795588 ‐1221 12/29/2021 AC#700188795588 (10/28‐12/28/21) 24.57 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5382486 ‐1221 12/28/2021 AC#700345382486 (10/27‐12/27/21) 17.25 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5330386 ‐1221 12/30/2021 AC#700155330386 (10/29‐12/29/21) 17.25 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 3885396 ‐1221 12/30/2021 AC#700143885396 (10/29‐12/29/21) 17.08 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6793838 ‐1221 12/28/2021 AC#700346793838 (10/27‐12/27/21) 60.41 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 1696768 ‐1221 12/30/2021 AC#700371696768 (10/29‐12/29/21) 60.41 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 9730022 ‐1221 12/29/2021 AC#700469730022 (10/28‐12/28/21) 59.09 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 7571282 ‐1221 12/29/2021 AC#700027571282 (10/28‐12/28/21) 49.62 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5433717 ‐1221 12/28/2021 AC#700345433717 (10/27‐12/27/21) 40.98 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5485752 ‐1221 12/29/2021 AC#700345485752 (10/28‐12/28/21) 36.03 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6849513 ‐1221 12/30/2021 AC#700346849513 (10/29‐12/29/21) 73.60 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6906194 ‐1221 12/30/2021 AC#700346906194 (10/29‐12/29/21) 71.54 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6862445 ‐1221 12/30/2021 AC#700346862445 (10/29‐12/29/21) 70.03 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6918928 ‐1221 12/29/2021 AC#700346918928 (10/28‐12/28/21) 68.33 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 3736294 ‐1221 12/29/2021 AC#700233736294 (10/28‐12/28/21) 65.88 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5473123 ‐1221 12/29/2021 AC#700345473123 (10/28‐12/28/21) 65.31 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 1513884 ‐1221 12/30/2021 AC#700091513884 (10/29‐12/29/21) 97.95 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 1924417 ‐1221 12/28/2021 AC#700371924417 (10/27‐12/28/21) 95.86 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6779892 ‐1221 12/28/2021 AC#700346779892 (10/27‐12/27/21) 90.95 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 3923534 ‐1221 12/29/2021 AC#700223923534 (10/28‐12/28/21) 81.08 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 7593514 ‐1221 12/30/2021 AC#700027593514 (10/29‐12/29/21) 75.94 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 6823342 ‐1221 12/29/2021 AC#700346823342 (10/28‐12/28/21) 73.99 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 1222706 ‐1221 12/30/2021 AC#700201222706 (10/29‐12/29/21) 6,190.11 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 4021355 ‐1221 12/28/2021 AC#700344021355 (10/27‐12/27/21) 1,495.19 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5334592 ‐1221 12/29/2021 AC#700345334592 (10/28‐12/28/21) 795.88 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5179897 ‐1221 12/29/2021 AC#700345179897 (10/28‐12/28/21) 460.77 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5260632 ‐1221 12/29/2021 AC#700345260632 (10/28‐12/28/21) 118.96 T SOUTHERN CALIFORNIA EDISON 03520 1103488 1/6/2022 5212305 ‐1221 12/30/2021 AC#700525212305 (10/29‐12/29/21) 99.03 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 6569627 ‐1221 12/27/2021 AC#700346569627 (11/24‐12/26/21) 63.63 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 1952420 ‐1221 12/15/2021 AC#700351952420 (11/15‐12/14/21) 61.98 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5724086 ‐1221 12/18/2021 AC#700375724086 (10/19‐12/17/21) 61.61 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5531828 ‐1221 12/27/2021 AC#700345531828 (11/24‐12/26/21) 53.63 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 9556151 ‐1221 12/27/2021 AC#700299556151 (11/24‐12/26/21) 33.82 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5316812 ‐1221 12/23/2021 AC#700345316812 (11/23‐12/22/21) 28.75 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 0781346 ‐1221 12/27/2021 AC#700350781346 (11/24‐12/26/21) 79.09 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5710750 ‐1221 12/18/2021 AC#700375710750 (10/19‐12/17/21) 78.66
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5455137 ‐1221 12/27/2021 AC#700345455137 (11/24‐12/26/21) 78.15 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5494947 ‐1221 12/16/2021 AC#700345494947 (11/16‐12/15/21) 74.12 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 6545476 ‐1221 12/27/2021 AC#700346545476 (11/24‐12/26/21) 73.06 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5748237 ‐1221 12/20/2021 AC#700375748237 (10/20‐12/19/21) 69.56 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 8198607 ‐1221 12/23/2021 AC#700368198607 (11/23‐12/22/21) 155.03 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 6557907 ‐1221 12/27/2021 AC#700346557907 (11/24‐12/26/21) 151.50 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 0948303 ‐1221 12/18/2021 AC#700580948303 (10/19‐12/17/21) 136.24 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 5736618 ‐1221 12/20/2021 AC#700375736618 (10/20‐12/19/21) 118.40 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 9119888 ‐1221 12/27/2021 AC#700249119888 (11/24‐12/26/21) 81.63 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 3310501 ‐1221 12/27/2021 AC#700243310501 (11/24‐12/26/21) 80.60 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 1590286 ‐1221 12/14/2021 AC#700071590286 (11/12‐12/13/21) 1,098.34 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 4540933 ‐1221 12/18/2021 AC#700454540933 (10/19‐12/17/21) 807.61 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 7902244 ‐1221 12/27/2021 AC#700237902244 (11/24‐12/26/21) 790.75 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 6072985 ‐1221 12/18/2021 AC#700096072985 (10/19‐12/17/21) 530.79 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 8207109 ‐1221 12/23/2021 AC#700348207109 (11/23‐12/22/21) 273.36 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 9384142 ‐1221 12/27/2021 AC#700349384142 (11/24‐12/26/21) 251.00 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 4003894 ‐1221 12/18/2021 AC#700454003894 (10/19‐12/17/21) 4,924.60 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 6166616 ‐1221 12/27/2021 AC#700286166616 (11/24‐12/26/21) 3,944.37 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 3980434 ‐1221 12/27/2021 AC#700343980434 (11/24‐12/26/21) 3,556.72 T SOUTHERN CALIFORNIA EDISON 03520 1103489 1/6/2022 4013901 ‐1221 12/20/2021 AC#700454013901 (10/20‐12/19/21) 1,669.34 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 2391519 ‐0122 1/3/2022 AC#700252391519 (11/01‐12/31/21) 69.33 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 5365615 ‐0122 1/3/2022 AC#700345365615 (11/01‐01/02/22) 67.93 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 8203275 ‐0122 1/3/2022 AC#700198203275 (11/01‐12/31/21) 44.79 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 6153377 ‐0122 1/3/2022 AC#700286153377 (11/01‐12/31/21) 43.30 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 5652752 ‐0122 1/3/2022 AC#700375652752 (11/01‐12/31/21) 38.78 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 6837875 ‐0122 1/3/2022 AC#700506837875 (11/01‐12/31/21) 24.59 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 0353270 ‐0122 1/3/2022 AC#700020353270 (11/01‐12/31/21) 528.15 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 4686671 ‐0122 1/3/2022 AC#700264686671 (11/01‐12/31/21) 311.09 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 7009763 ‐0122 1/3/2022 AC#700347009763 (11/01‐12/31/21) 149.76 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 1805286 ‐0122 1/3/2022 AC#700371805286 (11/01‐01/02/22) 75.48 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 1107282 ‐0122 1/3/2022 AC#700521107282 (11/01‐12/31/21) 75.16 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 0310616 ‐0122 1/3/2022 AC#700320310616 (11/01‐12/31/21) 74.77 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 5638002 ‐0122 1/3/2022 AC#700375638002 (11/01‐12/31/21) 23.85 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 5789966 ‐0122 1/3/2022 AC#700375789966 (11/01‐01/03/22) 23.85 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 8719944 ‐0122 1/3/2022 AC#700418719944 (11/01‐12/31/21) 19.48 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 8996916 ‐0122 1/3/2022 AC#700258996916 (11/01‐01/03/22) 17.97 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 7177013 ‐0122 1/3/2022 AC#700037177013 (11/01‐01/02/22) 12.12 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 0234087 ‐0122 1/3/2022 AC#700510234087 (11/01‐12/31/21) 41,739.38 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 0302492 ‐0122 1/3/2022 AC#700510302492 (11/01‐12/31/21) 5,036.43 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 0443649 ‐0122 1/3/2022 AC#700510443649 (11/01‐12/31/21) 1,333.65 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 2563097 ‐0122 1/3/2022 AC#700512563097 (11/01‐12/31/21) 832.72 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 0332707 ‐0122 1/3/2022 AC#700510332707 (11/01‐12/31/21) 773.48 T SOUTHERN CALIFORNIA EDISON 03520 1103618 1/13/2022 0205593 ‐0122 1/3/2022 AC#700510205593 (11/01‐12/31/21) 718.11 107,079.81 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 188644 ‐12/21 12/28/2021 AC#188 644 8039 9 (11/23‐12/23/21) 3,449.16
1/19/2022 9:48 AMAP DRN Check List
DRN 657 Ending 01/13/2022
Vendor
Type
Vendor Name Vendor
Code
Check # Check Date Invoice # Invoice
Date
Description Amount Vendor Total
T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 169617 ‐12/21 12/27/2021 AC#169 617 4100 2 (11/22‐12/22/21) 1,990.25 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 154864 ‐12/21 12/27/2021 AC#154 864 1641 3 (11/22‐12/22/21) 1,298.04 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 173817 ‐12/21 12/27/2021 AC#173 817 4100 2 (11/22‐12/22/21) 1,022.70 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 138217 ‐12/21 12/28/2021 AC#138 217 4100 9 (11/23‐12/23/21) 461.83 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 140317 ‐12/21 12/28/2021 AC#140 317 4100 3 (11/23‐12/23/21) 425.67 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 146517 ‐12/21 12/27/2021 AC#146 517 2134 3 (11/22‐12/22/21) 26.90 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 171519 ‐12/21 12/20/2021 AC#171 519 0200 8 (11/16‐12/16/21) 14.79 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 160617 ‐12/21 12/17/2021 AC#160 617 7600 7 (11/15‐12/15/21) 14.79 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 175917 ‐12/21 12/27/2021 AC#175 917 4102 4 (11/22‐12/22/21) 206.37 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 135919 ‐12/21 12/27/2021 AC#135 919 4276 1 (11/22‐12/22/21) 117.40 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 169419 ‐12/21 12/20/2021 AC#169 419 0200 5 (11/16‐12/16/21) 76.83 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 144517 ‐12/21 12/28/2021 AC#144 517 4100 4 (11/23‐12/23/21) 49.32 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 179517 ‐12/21 12/16/2021 AC#179 517 8900 1 (11/12‐12/14/21) 38.17 T SOUTHERN CALIFORNIA GAS CO 03525 1103490 1/6/2022 179944 ‐12/21 12/23/2021 AC#179 944 9667 1 (11/19‐12/21/21) 27.95 9,220.17 T VALLEY BRAKE & WHEEL SERVICE 03780 1103637 1/13/2022 1075498 12/7/2021 TR ‐17B FREON, A/C FITTING FOR TRANSP VEH. 482.78 T VALLEY BRAKE & WHEEL SERVICE 03780 1103637 1/13/2022 1075555 12/15/2021 TR ‐2B EXHAUST HANGER FOR TRANSP VEH. 344.75 827.53 T Top Vendor Total 142,281.81
Grand Total 8,609,072.81
12.2 12.3
14.1 14.2
14.3 Annual Comprehensive Financial Report
City of El Monte, California
Year ended June 30, 2021
With Independent Auditor’s Report
Prepared by: Finance Department
City of El Monte
Table of Contents
PAGE
INTRODUCTORY SECTION
Letter of Transmittal i
City Officials v
Organizational Chart vi
Certificate of Achievement for Excellence in Financial Reporting (GFOA) vii
FINANCIAL SECTION
Independent Auditor’s Report 1
Management’s Discussion and Analysis 4
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position 18
Statement of Activities 19
Fund Financial Statements
Balance Sheet 20
Reconciliation of the Balance Sheet of Governmental Funds to the Statement o f Net Position 22
Statement of Revenues, Expenditures, and Changes in Fund Balances 23 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Government al Funds to the Statement of Activities 24
Proprietary Funds
Statement of Net Position 25
Statement of Revenues, Expenses, and Changes in Net Position 26 Statement of Cash Flows 27
Fiduciary Fund
Statement of Fiduciary Net Position 28
Statement of Changes in Fiduciary Net Position 29
Notes to Financial Statements 30
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedules
General Fund 96
Project Homekey Grant Fund 97
Housing and Community Development Fund 98
Housing Assets Fund 99
American Rescue Plan Act Fund 100
Retirement Fund 101
Schedule of Changes in the Net Pension Liability and Related Ratios – CalPERS Miscellaneous Plan 102
Schedule of Plan Contributions – CalPERS Miscellaneous Plan 103 Schedule of Changes in the Net Pension Liability and Related Ratios – CalPERS Safety Plan 104
Schedule of Plan Contributions – CalPERS Safety Plan 105 Schedule of Changes in the Net Pension Liability and Related Ratios – PARS Retirement Enhancement Plan 106
Schedule of Plan Contributions – PARS Retirement Enhancement Plan 107 Schedule of Changes in Total OPEB Liability and Related Ratios 108 City of El Monte
Table of Contents
PAGE
Schedule of OPEB Contributions 109
Notes to Required Supplementary Information 110
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Nonmajor Governmental Funds
Combining Balance Sheet 112
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 122
SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedules
Miscellaneous Grants 132
Parking and Business Improvement 133
Proposition A 134
Proposition C 135
Supplemental Law Enforcement Safety 136
Special Gas Tax 137
Transportation Development Act 138
Waste Diversion Fund (AB 939) 139
Cable Television Corporation 140
Art in Public Places 141
Special Programs 142
Measure R 143
Traffic Safety 144
PLHA Grant 145
MTA Call for Projects 146
Mountain View CFD 13-1 147
Road Maintenance and Rehabilitation 148
Measure M 149
Affordable Housing 150
Tree Mitigation and Planting Fund 151
Air Quality Improvement Fund 152
Measure A 153
Gateway CFD 154
Federal Stimulus Grant 155
CalHome Grant 156
Urban Development Action Grant 157
Emergency Solutions Grant 158
Older Americans Act 159
Senior Citizen Program 160
Asset Forfeiture Fund 161
Traffic Signals Impact Fee 162
Street Impact Fee 163
Sewer Impact Fee 164
Storm Drain Impact Fee 165
Park Facility Impact Fee 166
Quimby Fee 167
Storm Drain 168
JAG 169
OTS 170
Homeland Security 171
City of El Monte
Table of Contents
PAGE
Beverage Recycling 172
Used Oil 173
Economic Development Corporation 174
El Monte Housing Authority 175
2010 Lease Revenue Bonds 176
2020 Lease Revenue Bonds 177
Capital Projects 178
All Internal Service Funds
Combining Statement of Net Position 179
Combining Statement of Revenues, Expenses and Changes in Net Position 180 Combining Statement of Cash Flows 181
STATISTICAL SECTION
Description of Statistical Section Contents 182
Net Position by Component - Last Ten Fiscal Years 184
Changes in Net Position - Last Ten Fiscal Years 185
Fund Balances of Governmental Funds - Last Ten Fiscal Years 18 6 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 187 Tax Revenues by Source - Governmental Activities - Last Ten Fiscal Years 188 Assessed Value and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years 189
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years 190 Principal Property Taxpayers – Current Year and Ten Years Ago 1 91 Property Tax Levies and Collections - Last Ten Fiscal Years 19 2 Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 193 Direct and Overlapping Government Activities Debt - As of June 30, 2020 194 Legal Debt Margin Information - Last Ten Fiscal Years 195 Pledged Revenue Coverage – Last Ten Fiscal Years 196
Demographic and Economic Statistics - Last Ten Fiscal Years 19 7 Principal Employers – Current Year and Nine Years Ago 198 Full-Time Equivalent City Employees by Function / Program - Last Ten Fiscal Years 199 Operating Indicators by Function/Program - Last Ten Fiscal Years 200 Capital Assets by Function - Last Ten Fiscal Years 201 Water Rates – Last Ten Fiscal Years 202
Top Water Customers – Current Year and Nine Years Ago 203
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INTRODUCTORY SECTION
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i
December 22, 2021
Honorable Mayor and
Members of the City Council
City of El Monte
11333 Valley Boulevard
El Monte, CA 91731
It is with pleasure that we subm it to you the Annual Comprehens ive Financial Report (ACFR) of the City of El Monte, California (City) for the year ended June 30, 2021. This report is prepared in accordance with Generally Accepted Accounting Principles (GAAP) as set forth by the Governmental Accounting Standards Board (GASB). Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation rests with the City. These financial statements have been designed and presented in a manner that enhances your unde rstanding of the City's financial position and activities.
Responsibility for both the accuracy of the data, and the compl eteness and fairness of the presentation, including all disclosures, rests with management. Management of the City is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse, and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conform ity with GAAP. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met.
The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs a nd benefits requires estimates and judgments by management. All disclosures necessary to enable th e reader to gain an understanding of the City's financial activities have been included.
The City’s financial statements have been audited by the independent certified public accounting firm of Vasquez & Company LLP. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year e nded June 30, 2021 are free of material misstatements. The audit involved examining, on a test basis, t he evidence supporting the amounts and disclosures in the financial statements; assessing the acco unting principles used and estimates made by management; and evaluating the overall presentation of financial statements. The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City’s financial statements for the fiscal year ended June 30, 2021 are fairly presented in conformity with GAAP.
ii
This report was prepared using Governmental Accounting Standards Board Statement No. 34 (GASB 34). The intent of GASB 34 is t o present government accounting and financial reporting in a manner closer to the private sector. GASB requires that management pro vide a narrative and summary of significant financial results, which is presented in the form o f the Management's Discussion and Analysis (MD&A) section. This l etter of transmittal is designed to complement the MD&A and should be read in conjunction with it.
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City's finances and to show the City's accountability for the money it receives. It is our opinion that the data, as presented, is acc urate in all material respects; that it is presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activity of its various funds ; and that all disclosures necessary to enable the reader to gain understanding of the City's financial affairs have been included.
Profile of the City
The City was incorporated on Nov ember 18, 1912 as a general law city and operates under a Council/City Manager form of government. It is governed by an elected five-member council. The City Council is responsible, among other things, for passing ordinan ces, adopting the budget, appointing committee members and hiring the City Manager and City Attorney. The City Manager is responsible for carrying out the policies and ordinances of the City Counci l, for overseeing the day to day operations of the City and for appointing the heads of the various departments.
The City provides a full range of public services including pol ice, community development, parks and recreation, sewer and sanitation services and the construction and maintenance of public streets and roads. The City also contracts for fire services through Los An geles County. Water services are provided by the El Monte Water Au thority, which functions as a department of the City of El Monte.
There are other governmental agencies which are included as com ponent units within the City’s Annual Comprehensive Financial Report. For more information on these entities please refer to Note 1 of the financial statements.
Budgetary Process and Administration - General Fund
The fiscal year of the City begins on the first day of July of each year and ends on the thirtieth day of June the following year. On or before the fifteenth of June of each year, the City Manager submits to the City Council a proposed budget for the next ensuing fiscal year based on a detailed financial plan prepared by the heads of the various offices, agencies and departments of the City and its component units. Upon receipt of the proposed budget, the Council may mak e modifications with the affirmative vote of at least a majority of its members. Before adoption of the budget, the City Council holds a public hearing wherein the public is given an opportunity to be heard, after which the Council may make any revisions deemed advisabl e. On or before July 1 annual ly, the City Council adopts the budget as amended through a budget resolution passed by the aff irmative vote of at least a majority of its members. Upon final adoption, the budget is in effect fo r the ensuing fiscal year and becomes the authority for the various o ffices, agencies, and department s to expend subject to controls established by the City’s Policy. At any meeting after the adoption of the budget, the City Council may amend or supplement the budget by a ffirmative vote of the majority of the Council members so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenue not included in the budget. The l evel of budgetary control (that is, the
level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level, subject to the authority granted to the City Manager to transfer appropriations from account to account as necessary to assure adequate and proper standards of service and to achieve the intent of the City Council in providing municipal services for the fiscal year.
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Factors Affecting Financial Condition
The information in the financia l statements is best understood when considered from the broader perspective of the specific environment in which the City operates.
The City is located in the eas tern portion of Los Angeles Count y, in the San Gabriel Valley approximately 12 miles east of downtown Los Angeles. The City c overs approximately 9.67 square miles and has an estimated 2020 po pulation of approximately 116 ,675. The City has a rich history, from its original settlement in 1850 and its incorporation in 1 912 to its current status as headquarters for a number of companies.
The City known for its many auto dealerships is also home to ma nufacturing, construction and transportation industries.
On February 11, 2020, the World Health Organization (“WHO”) ann ounced a name for the outbreak of a new strain of coronavirus (“COVID-19”), an upper respiratory tract illness first identified in Wuhan, China. COVID-19 has since spread across the globe and is having significant negative health and financial impacts. The WHO has declared the COVID-19 outbreak t o be a pandemic, and states of emergency have been declared by the Governor of California and the President of the United States.
On March 4, 2020, California Governor Gavin Newsome declared a State of Emergency in response to the spread of COVID-19 in the state of California. On March 19th, the Governor of California announced a statewide “shelter-in-pl ace” order, which directs i ndividuals to stay home, except for certain limited travel to conduct essential services, resulting in restrictions on mass gatherings and widespread temporary closings of businesses and schools.
The COVID-19 pandemic is ongoing, and its duration and severity of impact is uncertain. Although the ultimate impact of COVID-19 on the City’s operations and finances is unknown, it will continue to have an effect on sales tax, transient occupancy taxes, and utility users tax revenues.
Long Term Financial Planning
The City of El Monte continues to implement the initiatives of the Vision El Monte General Plan, which calls for targeted commercial and industrial development in key districts, mixed-use areas and along designated corridors. The City actively engages the business community and has provided guidance to facilitate the approval process and the construction of projects throughout the City.
The Historic Downtown El Monte area continues to be a hub for activity. A 53-unit affordable housing project is under construction at V alley Boulevard and Center Av enue. A second 53-unit affordable housing project was approved and will soon begin construction at the corner of Valley Boulevard and Tyler Avenue. A third project eas t of the Santa Fe Trail Plaza, with 85 workforce housing projects, is under City review. El Monte re cently launched the Downtown Mura ls Program and plans to have up to four murals in place over the next year. In addition, the Ci ty launched the Main Street Façade Improvements Program.
New manufacturing and wholesale businesses that are calling El Monte home include: Outreach Research, an apparel and gear manufacturer; Creating Better Day s, a CBD product manufacturer; Thesy, a vape products manufacturer; Mutual Trading, a Japanese foodservice and trade trendsetter; and Tossware, a glass ware point of sales distributor. Not only do these new businesses create local jobs, but in some cases they generate sales tax revenues. New retail businesses and eateries include the Dollar Store on Peck Road, Railcar on Main Street, Plant Lo ve Food on Main Street, 7Leaves Café
at Five-Points Shopping Center and Andrea’s Health Kitchen across the street from City Hall.
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El Monte continues to be a leader in providing housing for those in need. The City recently purchases two motels on Valley Boulevard east of Baldwin Avenue. The first is being renovated to provide an emergency shelter with 40 rooms for singles and/ or doubles and will also include onsite wraparound supportive services. The second will be transitional housing with 93 rooms.
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement in Financial Reporting to the City of El Monte for its Annual Comprehensive Financial Report for the year ended June 30, 2020. This was the eight year in a row that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a per iod of one year only. We believe our current comprehensive annual financial report continues to meet the Certifica te of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate.
The preparation of this report could not have been accomplished without the dedicated efforts of the entire staff of the Finance Department of the City. I thank the City's independent auditors, Vasquez & Company LLP, for their technical assistance. I wish to express my appreciation to the numerous City employees who assisted in gathering information for the preparation of this report. Finally, I thank the Mayor, members of the City Council, and Department Directors for their support and leadership in managing the financial matters of the City.
Respectfully submitted,
Alma K. Martinez
City Manager
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CITY OF EL MONTE
ELECTED OFFICIALS
June 30, 2021
MAYOR ………………………………………………..…..…... JESSICA ANCONA
MAYOR PRO TEM …………….……………….…… VICTORIA MARTINEZ MUELA
COUNCILMAN …………………………………...………….. MARTIN HERRERA COUNCILWOMAN ………..……………………..……….… DR. MARIA MORALES COUNCILWOMAN ………..……………………..………….. ALMA PUENTE CITY TREASURER……………………………………..…….. VIVIANA LONGORIA
CITY CLERK ………………………………………….…..…... CATHERINE EREDIA
ADMINISTRATIVE STAFF
June 30, 2021
CITY MANAGER ………………………………………..…...... ALMA K. MARTINEZ
FINANCE DIRECTOR .………………………………....…….. BRUCE FOLTZ
HUMAN RESOURCES DIRECTOR ……..…………....…….. JOHN NGUYEN
PARKS & RECREATION DIRECTOR ……………………… AMBER SERVIN
PUBLIC WORKS DIRECTOR ……………..……...…......….. SALVADOR MENDEZ CHIEF OF POLICE…………………………………........……. DAVID REYNOSO
ECONOMIC DEVELOPMENT DIRECTOR ……….. ..…….. BETTY DONAVANIK CITY ATTORNEY ……………………………………………... RICARDO OLIVAREZ
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CITY OF EL MONTE
ORGANIZATIONAL CHART
June 30, 2021
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FINANCIAL SECTION
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1 INDEPENDENT AUDITOR’S REPORT
The Honorable Mayor and the Members of the City Council City of El Monte, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the City of El Monte, California (the City), as of and for the year ended June 30, 20 21, and the related notes to financial statements, which collectively comprise the City's basic financ ial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting prin ciples generally accepted in the United States o f America; this includes the design, implementati on, and maintenance of interna l control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial st atements based on our audit. 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 Genera l of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentati on of the financial statements i n order to design audit procedures that are appropriate in the circumst ances, but not for the purpose o f expressing an opinion on the effectiveness of the entity’s inte rnal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropria teness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidenc e we have obtained is sufficie nt and appropriate to provide a basis for our audit opinions.
2 Opinions
In our opinion, the financial statements referred to above pres ent fairly, in all material respects, the respective financial position of the governmental activities, t he business-type activities, each major fund, and the aggregate remaining fund information of the City of El Monte, California, as of June 30, 2021, and the respective changes i n financial position, and whe re applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally a ccepted in the United States o f America require that the Management’s Discussion and Analysis on pages 4 through 17 and Required Supplementary Information on pages 96 through 111, be presented to supplement the basic financial statements.
Such information, although not a part of the basic financial st atements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appr opriate operational, economic, or historical context. We have app lied 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 o f management about the methods of preparing the information and comparing the information for consistency with management’s res ponses to our inquiri es, the basic financial statements, and other knowledge we obtained during ou r audit of the basic financial statements. We do not express an opinion or provide any assuran ce on the information because the limited procedures do not provide us with sufficient evidence t o 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 o f El Monte’s basic financial st atements. The introductory section, combining and individual nonmajor fund financial statements, bu dgetary comparison schedules and internal services funds combining financial statements and stat istical section, 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 , budgetary comparison schedules and internal service funds com bining financial statements on pa ges 112 through 181 are the responsibility of management and we re derived from and relate d irectly 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 p rocedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements, budgetary comparison schedules and internal service funds combining financial statements on pages 112 through 181 are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
The introductory and statistica l sections have not been subject ed to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.
3 Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards , we have also issued our report dated December 22, 2021, on our consider ation of the City of El Monte ’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compli ance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s in ternal control over financial reporting or on compliance. That report is an integral part of an audit perf ormed in accordance with Government Auditing Standards in considering the City of El Monte’s internal control over fi nancial reporting and compliance.
Glendale, California
December 22, 2021
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City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
4 This management’s discussion and analysis of the City of El Monte (the “City”) is designed to provide you with a narrative explanation of our financial position and results of operations over the fiscal year ended June 30, 2021. We recommend that you read this in conjunc tion with additional financial information that we have furnished in the financial statements that follow, our letter of transmittal and the City’s annual budget in order to develop a more comprehensi ve perspective of the City’s overall financial position.
We have organized our management’s discussion and analysis in the following sections:
Financial Highlights – a brief d iscussion of our current business
Using this Annual Report – a discussion on GASB 34 and the inf ormation contained in the annual report
Reporting the City as a Whole – a discussion on how financial information is presented in the government-wide financial statements and fund financial statements
Financial Position and Results of Operations – a discussion of our current and prior period results of operations
The City as a Whole – a discussion of our capital assets, long -term debt and governmental funds
The City as Trustee – a discuss ion on our fiduciary activities
Economic Factors and Next Year ’s Budgets – a discussion of our general fund budget and highlights
Unmodified Audit Opinion – a discussion of our independent aud itor’s audit opinion on our financial statements
FINANCIAL HIGHLIGHTS
The combined assets and deferred outflows of the City exceeded its liabilities and deferred inflows for fiscal year 2020-21 by $292. 3 million. The City’s total net position increased by $17.2 million during the fiscal year.
During the year, the City’s governmental activities revenues a nd transfers in exceeded related expenses by $13.5 million.
In fiscal year 2020-2021, the Ci ty’s business-type activities (water and sewer) revenues exceeded related expenses and transfers out by $3.7 million.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
5 USING THIS ANNUAL REPORT
The City reports its financial statements using the Governmental Accounting Standards Board Statement No. 34 (GASB 34). The intent of GASB 34 is to move government accounting and reporting closer to that of the private sector and to present such information in a format which readers can more easily assess the financial health of the City and whether its financial position is improving or deteriorating over time.
This annual report is comprised of three major sections: the introductory section, the financial section and the statistical section. The introductory section includes the letter of transmittal, the City’s organizational chart and the list of City’s elected officials a nd management. The financial section provides the Government-wide Financial Statements, the Fund Financial Statements and Management’s Discussion and Analysis (MD&A). Additional details are describe d in the Notes to the Financial Statements. Finally, the statistical section provides financial trend information based on the information presented in this fiscal year and prior years’ annual reports as well as demographic information about the City.
This annual financial report is designed to provide our citizen s, taxpayers, customers, investors and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives.
REPORTING THE CITY AS A WHOLE
This discussion is intended to pro vide the reader with a summar y perspective of the financial operations of the City as a whole.
Government-wide Financial Statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.
Statement of Net Position presents information on all of the City’s assets, liabilities and deferred inflows and outflows. Deferred inflows are defined as the acquisition of net assets applicable to a future reporting period while deferred outflows are defined as the consumption o f net assets applicable to a future reporting period. The difference between assets plus deferred o utflows less liabilities and deferred inflows is reported as net position. Over time, increases or de creases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
Statement of Activities provides a snapshot of the City’s annual operating revenues and expenses and the impact of net operating income (deficit) on the net position of the City. Revenues include property taxes, sales tax, franchise tax, utility users tax, transient o ccupancy tax, business license, state and federal grants, contributions from other agencies, interest income, and other revenues that finance the City’s activities.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
6 The Statement of Activities covers all of the current year’s revenues and expenses taken into account regardless of when cash is received or paid.
We separate the City’s activities into two main activities: Gov ernmental Activities and Business-type Activities
Governmental Activities – The majority of the City’s primary functions are reported in this category, including: general government (city manager, city clerk, finance, etc.), parks and recreation, economic development, public works and public safety. The financial activities of the special revenue funds and grant programs are also incorporated into this category.
Business-type Activities – These represent the City’s two enterprise funds: the Water Fund and the Sewer Fund. The City charges a fee to customers to cover all or most of the cost of certain services it provides.
Following these Government-wide Financial Statements, we provid e the Fund Financial Statements that summarize the financial activity of the City’s major funds categories.
Fund Financial Statements. A fund is a separate account or grouping of related accounts, which is used to maintain control and oversight over resources that have been segregated for specific activities or objectives. The City, like o ther state and local government s, uses fund accounting to ensure and demonstrate compliance with fi nance-related legal requirements established by State law, bond covenants or grant/funding guidelines.
All of the City’s funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds, which are grouped into the following major funds:
Governmental Funds
General Fund
Project Homekey Fund
Housing and Communi ty Development Fund
Housing Assets Fund
American Rescue Plan Act Fund
Retirement Fund
Nonmajor Governmental Funds
Proprietary Funds
Water Fund
Sewer Fund
Internal Service Funds
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
7 Fiduciary Fund
Successor Agency to the Di ssolved Redevelopment Agency
Governmental Funds. The majority of the City’s basic services are reported in Governmental Funds.
Therefore, they are essentially the same functions reported as governmental activities in the government-wide financial statements. Governmental fund financial statements provide a more detailed view of the City’s general government operations and the basic services it provides. They have a near- term focus: they report how money flows in and out of each fund and the balance of spendable resources left at the end of each fiscal year.
Because the focus of governmental funds is narrower than that o f the government-wide financial statements, it is useful to compare the information presented f or governmental funds w i t h s i m i l a r information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financial decisions.
Both the governmental fund balance sheet and the governmental f und statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
Proprietary Funds. Proprietary Funds are funds that charge customers for the servi ces that they provide. These include the City’s business-type activities: Water and the Sewer Fund, plus the City’s Internal Service Funds (i.e., Self-Insurance Funds for General Liability and Worker’s Compensation Costs). Proprietary Funds are reported on the accrual basis of accounting.
Fiduciary Funds. Fiduciary funds are used to account for resources held for th e benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The City maintains a separate fund to report the activities of the Succe ssor Agency to the Dissolved Redevelopment Agency. These assets do not belong to the City. The accounting used for fiduciary funds is much like that used for proprietary funds.
Notes to the Basic Financial Statements. The notes to the basic financial statements provide additional information that is essential to a full understanding of the data provided in the government- wide and fund financial statements.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
8 FINANCIAL POSITION AND RESULTS OF OPERATIONS
Statement of Net Position - As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. W hen compared to the prior fiscal year’s combined statement of net position, the City’s, net position increased by $17.2 million from $275.1 million to $292.3 million. This $17.2 million increase in financial position was primarily a result of higher revenues than expenditures reported during the year.
The largest portion of the City’s net position at June 30, 2021 ($458.9 million or 157% of the total net position) reflects its net investment in capital assets (e.g., land, infrastructure, buildings, machinery and equipment) less any related outst anding debt used to acquire th ose assets. The City uses these capital assets to provi de services to citiz ens. These assets ar e not available for future spending.
2021 2020 2021 2020 2021 2020
ASSETS
Cash and other assets $ 152,930 $ 130,346 $ 20,450 $ 22,373 $ 173,380 $ 152,719 Capital assets net of accumulated depreciation 473,754 452,759 39,174 35,912 512,928 488,671 Total assets 626,684 583,105 59,624 * 58,285 686,308 641,390
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pensions 16,212 147,899 312 509 16,524 148,408 37,086 8,229 2,200 488 39,286 8,717 Unamortized difference on defeasance of debt - - 462 492 462 492 Total deferred outflows of resources 53,298 156,128 2,974 1,489 56,272 157,617
LIABILITIES
Current and other liabilities 58,051 36,655 21,349 2,265 79,400 38,920 Long-term liabilities 319,024 416,132 27,786 48,096 346,810 464,228 Total liabilities 377,075 452,787 49,135 * 50,361 426,210 503,148
DEFERRED INFLOWS OF RESOURCES
748 6,219 39 176 787 6,395 21,897 13,497 1,299 801 23,196 14,298 Unamortized difference on defeasance of debt - - 54 58 54 58 Total deferred inflows of resources 22,645 19,716 1,392 1,035 24,037 20,751
NET POSITION
Net investment in capital assets 457,561 436,883 1,364 (2,493) 458,925 434,390 Restricted 49,736 49,651 6,858 7,345 56,594 56,996 Unrestricted (227,035) (219,804) 3 , 8 4 9 3,526 (223,186) (216,278) Total net position $ 280,262 $ 266,730 $ 12,071 $ 8,378 $ 292,333 $ 275,108 Deferred inflows related to OPEB
Deferred inflows related to pensions
Deferred outflows related to OPEB
Governmental Activities Business-type Activities Total
Net Position (In thousands)
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
9 Statement of Activities - A review of operating income (loss) can provide a telling pi cture of the City’s overall financial health. Ove rall, the City had $17.2 million excess revenues than expenses for the fiscal year 2021 which is a $22.6 million increase from the ($5.4) million change in net position in fiscal year 2020, as illustrated in table below.
A separate review of the change in net position in the governme ntal and business-type activities showed the following: the busine ss-type activities generated a net operating income of $3.7 million while the governmental activities had a $13.4 million net operating income. Total revenues increased by $20.4 million mainly due to higher grants and contributions, sales taxes and property taxes.
The revenues and expenditures are presented graphically on the following page.
2021 2020 2021 2020 2021 2020
Program revenues
Charges for services $ 8,617 $ 10,678 $ 8,851 $ 8,440 $ 17,468 $ 19,118 Operating grants and contributions 25,881 22,547 - - 25,881 22,547 Capital grants and contributions 23,620 8,485 - - 23,620 8,485 General revenues
Taxes
Property taxes 23,214 21,875 - - 23,214 21,875 Sales taxes 34,281 28,968 - - 34,281 28,968 Business license taxes 2,389 2,345 - - 2,389 2,345 Franchise taxes 3,677 3,791 - - 3,677 3,791 Utility users taxes 6,235 5,939 - - 6,235 5,939 Transient occupancy taxes 832 856 - - 832 856 Other taxes 1,319 216 - - 1,319 216 Motor vehicle in lieu 86 93 - - 86 93 Use of money and property 238 828 122 313 360 1,141 Sale of property - 210 - - - 210 Other revenue 107 2,742 - - 107 2,742 Net change in fair value of investments (471) 279 - - (471) 279 Total 130,025 109,852 8,973 8,753 138,998 118,605 Expenses
Governmental activities
General government 20,239 31,574 - - 20,239 31,574 Parks and recreation 3,350 3,538 - - 3,350 3,538 Economic development 9,322 9,262 - - 9,322 9,262 Public works 18,420 17,002 - - 18,420 17,002 Public safety 58,656 51,268 - - 58,656 51,268 Interest on long-term debt 6,605 3,058 - - 6,605 3,058 Water and sewer - - 5,180 8,287 5,180 8,287 Total 116,592 115,702 5,180 8,287 121,772 123,989 Change in net position before transfers 13,433 (5,850) 3,793 466 17,226 (5,384) Transfers in/(out) 100 100 (100) (100) - - Change in net position 13,533 (5,750) 3,693 366 17,226 (5,384) Net position, beginning 266,730 272,480 8,378 8,012 275,108 280,492 Net position, ending $ 280,263 $ 266,730 $ 12,071 $ 8,378 $ 292,334 $ 275,108 Governmental Activities Business-type Activities Total
Changes in Net Position (In thousands)
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
10 The City reported a total of $2.2 million decrease in total exp enditures compared to the prior year.
Expenditures decreased for general government mainly due to the lower employer contribution for the unfunded pension liability after the issuance of PARS and PERS bonds in fiscal year 2020 which financed a substantial portion of the PARS and PERS net pension liabilit y. The public safety expenditures increased by $7.4 million due to the higher fire contract servi ces, higher general liability insurance, purchased of vehicles, and higher overtime. Interest on long-term debt increased by $3.5 million due to the PARS and PERS bonds issued at the end of fiscal year 2020.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
11 Over time, increases or decreases in the City’s net position ar e an indication of whether its financial health is improving or deteriorating. One still needs to consi der other non-financial factors, such as changes in the economy or external factors that will cause a decrease in consumer spending. From the picture presented in these two summary tables, it appears that the City’s financial position is growing.
THE CITY AS A WHOLE
Capital Assets
The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2021, amounts to $512.9 million (net of $156.2 million accumula ted depreciation). This investment in capital assets includes land, rights-of-way, construction-in-progress, water rights, land improvements, structures and improvements, machinery and equipment, and infra structure. The net increase in the City’s net investment in capital assets for the current fiscal year was $24.3 million.
Major capital asset events during the current fiscal year included the following:
Governmental activities:
Acquisition of land and buildi ng for M Motel $11 million and Budget Inn $4million. The following capital improvement projects contributed signifi cantly to the increase in construction-in-progress: Ramona/Valley Intersection $2.4 million, Ramona Blvd Resurface Project $1 million.
Business-type activities:
The following capital improvement projects contributed signifi cantly to the increase in construction-in-progress: Water Main Replacement $3.2 million, 1M Gal Reservoir Seismic Upgrade $635 thousand, Supervisory Control and Data Acquisition (SCADA) room upgrade $625 thousand and Sewer Replacement Nevada Asher Garvey $218 thousand.
Additional information on the City’s capital assets can be foun d in Note 6 to the basic financial statements.
2021 2020 2021 2020 2021 2020
Land $ 84,798 $ 77,314 $ 311 $ 311 $ 85,109 $ 77,625
Rights-of-way 266,835 266,802 - - 266,835 266,802
Construction-in-progress 9,352 12,190 5,951 1,202 15,303 13,392 Water rights - - 19,125 19,808 19,125 19,808
Land improvements 6,193 4,862 388 476 6,581 5,338
Structures and improvements 28,354 22,616 462 427 28,816 23,043 Machinery and equipment 5,869 6,482 1,281 1,567 7,150 8,049 Infrastructure 72,353 62,493 11,656 12,121 84,009 74,614 Totals $ 473,754 $ 452,759 $ 39,174 $ 35,912 $ 512,928 $ 488,671 Capital Assets (net of Depreciation, In Thousands)
Governmental Activities Business-type Activities Total
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
12 Long-term Debt
At year-end, the City’s total long-term debt decreased by $98.2 million. The decrease was mainly due to a combination of the following:
$1.1million net decrease in bonded indebtedness
$361 thousand decrease in notes and loans payable
$289 thousand net increase in compensated absences
$120.3 million net decrease in the net pension liability $24 million net increase in the total OPEB liability
$700 thousand net decrease in claims and judgments
A summary of the City’s long- term debt follows:
Bonded Indebtedness - The net decrease in bonded indebtedness was due to the regular annual debt retirements.
At June 30, 2021, four bond issues comprise the City ’s long-term debt: the 2010 Lease Revenue Bonds (Recovery Zone Economic Development Bonds (Series A) and Build America bonds (Series B), Lease Revenue Bonds, 2020 Series A, Taxable Pension Obligation Bonds, Series 2020, and the Revenue Bonds Series 2018A.
Net Pension Liability - The City’s pension plans include California Public Employees’ Retirement System (CalPERS) plan and Public Agency Retirement Services (PARS) Retirement Enhancement plan. The net pension liability decreased $120.3 million mainly due to the contributions from the City. In June 2020, the El Monte Public Financing Authority issued $21.0 million taxable lease revenue bonds on behalf of the City of El Monte, primarily to provide funds to finance a substantial portion of the City of El Monte’s Public Agency Retirement System (PARS) Obligation. In June 2020 , the City issued $118.7 million Taxable Pension Obligation Bonds , Series 2020 primarily to refi nance a portion of the City’s outstanding obligation to the California Public Employees’ Retirement System with respect to the City’s defined benefit retirement plans for its current and retired public safety and miscellaneous employees.
Refer to Note 11 for the Changes in the Net Pension Liability for PERS and PARS.
2021 2020 2021 2020 2021 2020
Lease revenue bonds $ 36,655 $ 37,110 $ - $ - $ 36,655 $ 37,110 Taxable pension obligation bonds 118,725 118,725 - - 118,725 118,725 Revenue bonds - - 17,850 18,385 17,850 18,385 Unamortized bond premium 194 204 2,390 2,477 2,584 2,681 Unamortized bond discount (284) (310) - - (284) (310) Notes and loans payable 845 1,206 - - 845 1,206 Compensated absences 8,171 7,863 286 305 8,457 8,168 Capital lease payable - - 17,977 17,977 17,977 17,977 Net pension liability 18,692 136,002 315 3,336 19,007 139,338 Total OPEB liability 127,638 104,972 7,572 6,227 135,210 111,199 Claims and judgments 16,660 17,360 - - 16,660 17,360 Totals $3 2 7 , 2 9 6 $ 423,132 $ 46,390 $ 48,707 $ 373,686 $ 471,839 The capital lease payable of the business-type activities are o ffset against the capital lease receivable of the governmental activities in the government-wide statement of net position.
Governmental Activities Business-Type Activities Total
Long-Term Debt and Liabilities (In Thousands)
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
13 Other Postemployment Benefits (OPEB) - The City records its liability for Other Postemployment Benefits (OPEB) it provides to its retirees in accordance with GASB Statement 75. The OPEB liability increased by $24.0 million primarily due to the change in disco unt rate, which is required to be the municipal bond rate at the measurement date. The rate dropped from 3.5% last year to 2.21% at this year’s measurement date (June 3 0, 2020). That change added just over $25.0 million to the OPEB liability.
Refer to Note 13 for the Change in the Total OPEB Liability.
Additional information on the City’s long-term debt can be foun d in Note 9 in the notes to the basic financial statements.
The City was able to meet all its legal debt covenants and pay its current debt obligations in a timely manner.
The City has a credit rating of A from the most recent review by Standard & Poors.
Governmental Funds
Although the City has a number of programs and funding sources, a significant amount of attention is focused on the City’s General Fund. The City’s General Fund pays for the majority of the City’s salaries and primary services, such as administration, parks and recreat ion, economic development, public works, and public safety.
These basic costs and services are supplemented by various special revenue funds, which are typically State and Federal grant programs. These include: CDBG and HOME, w h i c h p a y f o r c o m m u n i t y development and affordable housing programs; various transportation-specific funding sources, such as Proposition A and C, Measure R and M, TDA as well as a number of other specific programs.
The Fund Financial Statements, which provide greater detail abo ut these funds/programs, follow the Government-wide Financial Statements in the annual report. The following section summarizes the financial activity reported in the Governmental Funds.
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information may be useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of the City’s net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $99.6 million. The City’s governmental funds report a balance (deficit) of ($1.6) million in its unassigned fund balance. The remainder of the fund balance is restricted to indicate that it is not available for new spending because it has already been allocated for special projects, capital projects or debt service or classified as non-spendable as it represents assets that are long-term in nature or otherwise do not represent ava ilable spendable resources. Fund balances decreased due to operations during the fiscal year as previously described in the Results of Operations Section.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
14 The General Fund is the chief operating fund of the City. At th e end of the current fiscal year, the General Fund’s total fund balance was $46.1 million. The fund balance of the General Fund increased by $33 thousand. Housing and Community Development Fund balance increased by $405 thousand, Retirement Fund balance increased by $5.7 million and the new Project Homekey Fund ended with a $3.4 million fund balance at the end of the fiscal year.
The fund balance of the Housing Assets Fund decreased by $455 t housand due to an Affordable Rental Housing Development (ARHD) Loan provided for the Tyler-Valley Metro Housing project. The American Rescue Plan Act had a $17 thousand fund balance.
Assigned Fund Balance - The City has a formal reserv e policy which establishes a ser ies of general fund reserves including a general fund restricted reserve (cash flow reserve) representing between 10% and 20% of the general fund budget and a reserve to set aside a portion of its Special Sales Tax (Measure EM also known as Meas ure GG) receipts annually. Other reserves established consist of reserves for economic uncertainty, catastrophic emergency, capital projects and to set aside amounts for the City’s liabilities f or compensated abs ences and other p ostemployment benefits. These assignments of fund balance total $22.9 million of the total $46.1 million of general fund balance.
Unassigned Fund Balance, Cash on Hand and Working Capital - The General Fund has $3.0 million unassigned fund balance at the end of FY2020-21 primarily due to the issuance of bonds in FY2020.
The General Fund working capital balance of $28.1 million consi sts of $21.6 million in cash and investments plus $14.9 million in net accounts receivable and other current assets, less $8.5 million in current liabilities and deposits on hand. A true measure of General Fund’s liquidity is the ending balance of cash and investments. This amount totaled $21.6 million at the end of the fiscal year as compared to $21.5 million at the end of the prior fiscal year (June 30, 202 0). However, the $21.6 million only represents 108 days of general fund expenditures.
In addition to the General Fund, Governmental Activities include a number of special revenue funds (e.g.
CDBG, HOME, Measure R, etc.) that have multi-year projects/funding sources. As such, these funds may spend prior year roll-over amounts to complete a project, which requires the use of “reserves” and creates an apparent operating deficit when simply taking curren t year revenues and expenses into account.
THE CITY AS TRUSTEE
Reporting the City’s Fiduciary Responsibilities - The City is the trustee, or fiduciary, for certain funds held on behalf of those entities outside of the government. The City ’s fiduciary activities are reported in a separate Statement of Fiduciary Net Position. We exclude these activities from the City’s other financial statements because the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
15 ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
General Fund
The projected General Fund revenues for FY 2021/22 are $76,648, 000. This reflects an increase of approximately 14.7% or $9,825,000 fr om the prior fiscal year am ended budget of $66,823,000. This increase in revenues includes a $6.0 million transfer-in of Federal stimulus funding under the American Rescue Plan Act. Overall, the Ci ty's property tax revenues cont inue to grow steadily at 1.5%, an increase of $342,882 over the prio r fiscal year projections. In addition, sales tax revenues are anticipated to increase 7.5% which represents an increase of $1.8 million compared to the last year's budget projections. Utility User Tax, Franchise Fees and Business License revenues are anticipated to increase at a modest rate wh ile Development Fees are project ed to increase gradually with the anticipation of the Coronaviru s pandemic coming to an end. With the exclusion of the $6.0 million Federal stimulus funding, total General Fund revenues are projected to increase by $3.8 compared to FY 2020/21.
The proposed General Fund expenditures for FY 2021/22 are $76,615,507. This reflects an increase of approximately 4.7% over the prior fiscal year amended budget of $73,174,701. Collectively, all General Fund Departments excludi ng the Parks & Recreations Depa rtment is increasing their operating and capital budgets by approximately $3.4 million fro m the FY 2020/21 amended budget.
These increases are primarily due to the City beginning to pay $1 .5 million towards the debt service payment of the 2020A Series Leas e Revenue Bonds and an increase in total wages and benefits of $1.2 million due to Cost-of-Living Adjustments (COLA) that will begin January 1, 2022.
Special Revenue Funds
There are approximately fifty- two (52) special revenue funds wh ich have annual budgets. Many of these funds have limit ed budgeting decisions, with restrictive spending guidelines and limits on administrative overhead (10-20 % annually). Most special revenue funds have predetermined budgeted amounts based on grant app lication submissions and/or programmatic guidelines. The cumulative total proposed appropriation spending limit for all Special Funds for FY 2021/22 is $122,725,929.
Other Funds
These funds consist of the Debt Service Fund; Capital Project F und; Internal Service Funds and the Successor Agency Trust Funds. T hese funds are independent of th e City's General Fund and have various revenues sources such as tax increment, bond proceeds and transfers from other funds. The cumulative total proposed approp riation spending limit for thes e other funds for FY 2021/22 is $16,872,689.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
16 Enterprise Funds
The City's Enterprise Funds consist of both the El Monte Water Authority and the City's Sewer Fund.
Both funds are independent and h ave separate established budget s and funding sources. The El Monte Water Authority provides w ater service to approximately 3 ,634 residential, commercial and industrial water meters. The operating and capital budget for FY 2021/22 is projected to be $8.5 million which includes $2.4 million of c apital projects which will be f unded from the bond proceeds of the 2018A Series Revenue B onds along with $1.4 million of debt serv ice payments towards the water bonds. While the El Monte Water Authority only services a small portion of the total population of the City of El Monte, the Sewer Fund services the entire City and g enerates revenues through special assessments on the County pr operty tax bill. For FY 2021/22, th e Sewer Fund reflects an operating and capital budget of $12.8 million which includes $9.7 million in capital projects. For FY 2021/22 the Sewer Fund operating and capital costs will exceed revenues by $9.3 million which will be absorbed by the strong cash position within the Sewer Fund.
General Fund Budgetary Highlights
Revenues
Total General Fund revenues ended the fiscal year $5.1 million or 7.9% higher than the final budget.
For Fiscal Year 2020/21. Revenues from sales tax which was bud geted at $23.5 million ended the year generating a total of $26. 8 million which was 14% higher t han budget. Sales tax from Auto and Transportation ended the Fiscal Year 2020/21 20% higher than FY 2019/20 and 11 % higher compared to FY 2018/19 pre-pandemic figures while sales tax generated from the County pool which is predominantly from internet sales, were 42% higher compared to FY2019/20. Utility User Tax ended the year $655 thousand or 12% higher than the previous fiscal year as many employees worked from home and consumed additional elect ricity and natural gas. Franc hise tax revenues were higher by $250 thousand or 7% compared to FY2020.
Expenditures
The total General Fund actual expenditures for Fiscal Year 2020-21 were $71.9 million which resulted in a positive variance of $1.2 million or 2% lower than the bud get. Total actual expenditures overall were less compared to budget mostly due to a reduction in capital improvement projects, reduction in total wages and operating cost. As the City had anticipated a projected ($9.2) million deficit due to the pandemic, wages and benefits were reduced in part by furloughs and unfilled positions throughout the fiscal year.
Economic Development Initiatives
The City of El Monte continues to implement the initiatives of the Vision El Monte General Plan, which calls for targeted commercial and industrial development in key districts, mixed-use area and along designated corridors. The City actively engages the business community and has provided guidance to facilitate the approval process and the construction of projects throughout the City.
City of El Monte
Management’s Discussion and Analysis
Year ended June 30, 2021
17 The Historic Downtown El Monte area continues to be a hub for activity. A 53-unit affordable housing project is under construction at V alley Boulevard and Center Av enue. A second 53-unit affordable housing project was approved and will soon begin construction at the corner of Valley Boulevard and Tyler Avenue. A third project eas t of the Santa Fe Trail Plaza, with 85 workforce housing projects, is under City review. El Monte rec ently launched the Downtown Mura ls Program and plans to have up to four murals in place over the next year. In addition, the Ci ty launched the Main Street Façade Improvements Program.
New manufacturing and wholesale businesses that are calling El Monte home include: Outreach Research, an apparel and gear manufacturer; Creating Better Day s, a CBD product manufacturer; Thesy, a vape products manufacturer; Mutual Trading, a Japanese foodservice and trade trendsetter; and Tossware, a glass ware point of sales distributor. Not only do these new businesses create local jobs, but in some cases, they generate sales tax revenues. New retail businesses and eateries include the Dollar Store on Peck Road, Railcar on Main Street, Plant Love Food on Main Street, 7Leaves Café at Five-Points Shopping Center and Andrea’s Health Kitchen across the street from City Hall.
El Monte continues to be a leader in providing housing for those in need. The City recently purchases two motels on Valley Boulevard east of Baldwin Avenue. The firs t is being renovated to provide an emergency shelter with 40 rooms for singles and/or doubles and will also include onsite wraparound supportive services. The second will be transitional housing with 93 rooms.
UNMODIFIED AUDIT OPINION
The financial statements were a udited by the independent public accounting firm of Vasquez & Company LLP, Certified Public Accountants, whose unmodified opinion is included within this annual report.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to:
City of El Monte
Finance Department
11333 Valley Blvd.,
El Monte, CA 91731
Telephone number: (626) 580-2023
BASIC FINANCIAL STATEMENTS
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City of El Monte
Statement of Net Position
June 30, 2021
See notes to financial statements.
18 Governmental Business-type
Activities Activities Total
Cash and investments $ 94,039,469 $ 13,035,816 $ 107,075,285 Accounts receivable 2,687,665 1,192,636 3,880,301 Taxes receivable 6,509,269 96,622 6,605,891 Interest receivable 94,125 - 94,125 Internal balances 835,626 (835,626) - Prepaid items 3,107,499 103,484 3,210,983 Due from other governments 5,399,655 - 5,399,655 Notes and loans receivable, net 13,926,221 - 13,926,221 Land held for resale 2,062,361 - 2,062,361 Capital lease receivable (payable) 17,977,364 (17,977,364) - Restricted assets:
Cash and investments with fiscal agents 6,290,085 6,857,720 13,147,805 Noncurrent assets:
Capital assets, not being depreciated 360,985,136 6,276,601 367,261,737 Capital assets, net of accumulated depreciation 112,769,313 32,897,794 145,667,107 Total assets 626,683,788 41,647,683 668,331,471 Deferred outflows related to pensions 16,212,222 312,322 16,524,544 37,086,031 2,200,018 39,286,049
Unamortized difference on defeasance of debt - 461,576 461,576 Total deferred outflows of resources 53,298,253 2,973,916 56,272,169 Accounts payable 5,525,275 2,039,240 7,564,515 Interest payable 2,373,721 285,625 2,659,346 Accrued liabilities 1,429,551 - 1,429,551 Advances from grantors 21,278,391 - 21,278,391 Deposits payable 5,680,883 420,594 6,101,477 Due to other governments 13,491,103 - 13,491,103 Noncurrent liabilities:
Due within one year 8,272,109 626,423 8,898,532 Due in more than one year 172,694,547 19,899,619 192,594,166 Net pension liability 18,691,702 314,727 19,006,429 Total OPEB liability 127,637,724 7,571,730 135,209,454 Total liabilities 377,075,006 31,157,958 408,232,964 747,862 39,361 787,223
21,896,703 1,298,957 23,195,660
Unamortized difference on defeasance of debt - 54,138 54,138 Total deferred inflows of resources 22,644,565 1,392,456 24,037,021 Net investment in capital assets 457,561,002 1,364,120 458,925,122 Restricted for:
Public works 31,325,222 - 31,325,222 Public safety 2,595,454 - 2,595,454 Parks and recreation 460,040 - 460,040 Economic development 13,045,286 - 13,045,286 Debt service 2,310,024 6,857,720 9,167,744 Unrestricted (deficit) (227,034,558) 3,849,345 (223,185,213) Total net position $ 280,262,470 $ 12,071,185 $ 292,333,655 Primary Government
LIABILITIES
NET POSITION
ASSETS
DEFERRED OUTFLOWS OF RESOURCES
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pensions
Deferred outflows related to OPEB
Deferred inflows related to OPEB
City of El Monte
Statement of Activities
Year ended June 30, 2021
See notes to financial statements.
19 Charges Operating Capital
for Contributions Contributions Governmental Business-type Expenses Services and Grants and Grants Activities Activities Total Primary Government:
Governmental activities:
General government $ 20,239,394 $ 1,560,375 $ 17,725,427 $ 4,688,187 $ 3,734,595 $ - $ 3,734,595 Parks and recreation 3,350,004 345,387 417,013 1,151,114 (1,436,490) - (1,436,490) Economic development 9,321,480 2,567,386 6,258,053 14,854,268 14,358,227 - 14,358,227 Public works 18,420,170 2,618,262 675,215 2,466,218 (12,660,475) - (12,660,475) Public safety 58,655,755 1,525,416 805,168 460,675 (55,864,496) - (55,864,496) Interest on long-term debt 6,605,249 - - - (6,605,249) - (6,605,249) Total governmental activities 116,592,052 8,616,826 25,880,876 23,620,462 (58,473,888) - (58,473,888) Business-type activities:
Water and Sewer Funds 5,180,519 8,851,510 - - - 3,670,991 3,670,991 Total business-type activities 5,180,519 8,851,510 - - - 3,670,991 3,670,991 Total primary government $ 121,772,571 $ 17,468,336 $ 25,880,876 $ 23,620,462 (58,473,888) 3,670,991 (54,802,897) General revenues
Taxes:
Property taxes levied for general purposes 23,214, 044 - 23,214,044 Sales taxes 34,281,481 - 34,281,481 Business license taxes 2,388,518 - 2,388,518 Franchise taxes 3,677,367 - 3,677,367 Utility users taxes 6,235,002 - 6,235,002 Transient occupancy taxes 831,929 - 831,929 Other taxes 1,319,138 - 1,319,138 Motor vehicle in lieu 85,574 - 85,574 Use of money and property 238,098 121,658 359,756 Other revenue 107,038 - 107,038 Net change in fair value of investments (471,437) - (471,437) Transfers in/out 100,000 (100,000) - 72,006,752 21,658 72,028,410
13,532,864 3,692,649 17,225,513
Net position, beginning of year 266,729,606 8,378,536 275,108,142 Net position, end of fiscal year $ 280,262,470 $ 12,071,185 $ 292,333,655 Net change in net position
Primary Government
Net (Expenses) Revenues and Changes in Net Position
Total general revenues and transfers
Program Revenues
City of El Monte
Governmental Funds
Balance Sheet
June 30, 2021
See notes to financial statements.
20 Housing and American Nonmajor Total
Project Community Housing Rescue Governmental Governmental General Homekey Development Assets Plan Act Retirement Funds Funds Assets:
Cash and investments $ 21,593,814 $ 3,358,154 $ 973,961 $ 982,092 $ 21, 296,191 $ 7,531,092 $ 36, 637,484 $ 92,372,788 Accounts receivable 1,986,239 3,024 542 - 7,102 690,718 2, 687,625 Taxes receivable 6,265,603 - - - 225,614 18,052 6, 509,269 Interest receivable 94,095 - - - - 30 94,125 Due from other funds 4,433,807 - - - - - 4, 433,807 Prepaid items 1,633,843 - - - 1, 291,536 182, 120 3, 107,499 Due from other governments - 742,896 - - - 4, 656,759 5, 399,655 Advances to other funds 300,000 - - - - - - 300,000 Notes and loans receivable, net - - 12, 623,690 692,358 - - 610,173 13, 926,221 Land held for resale 138,266 - 420,000 1, 504,095 - - - 2, 062,361 Capital lease receivable 17,977,364 - - - - - - 17, 977,364 Restricted assets:
Cash and investments with fiscal agents 176,676 - - - 22, 986.00 6, 090,423 6, 290,085 Total assets 54,599,707 3,358,154 14,763,571 3,179,087 21, 296,191 9,078,330 48, 885,759 155,160,799 Deferred outflows of resources: - - - - - - - - $ 54,599,707 $ 3,358,154 $ 14,763,571 $ 3,179,087 $ 21, 296,191 $ 9,078,330 $ 48, 885,759 $ 155,160,799 Major Governmental Funds
Total assets and deferred outflows of resources
Special Revenue Funds
ASSETS AND DEFERRED OUTFLOWS OF
RESOURCES
City of El Monte
Governmental Funds
Balance Sheet (Continued)
June 30, 2021
See notes to financial statements.
21 Housing and American Nonmajor Total
Project Community Housing Rescue Governmental Governmental General Homekey Development Assets Plan Act Retirement Funds Funds Liabilities:
Accounts payable $ 1,967,245 $ 319 $ 219,916 $ 1,333 $ - $ 341,490 $ 2, 994,972 $ 5,525,275 Accrued liabilities 1,155,148 - - - - 274,403 - 1, 429,551 Advances from grantors - - - - 21,278,391 - - 21, 278,391 Deposits payable 5,339,458 - 5,502 8,525 - 327,398 5,680,883 Due to other governments - - 12, 620,480 - - - 870,623 13,491,103 Due to other funds - - - - - - 4, 433,807 4, 433,807 Total liabilities 8,461,851 319 12, 845,898 9,858 21,278,391 615,893 8, 626,800 51, 839,010 Deferred inflows of resources:
Unavailable revenue - - 280,781 - - - 3, 473,486 3, 754,267 Total deferred inflows of resources - - 280,781 - - - 3, 473,486 3, 754,267 Fund Balances:
Nonspendable
Prepaid items 1,633,843 - - - - - - 1, 633,843 Advances to other funds 300,000 - - - - - - 300,000 Land held for resale 138,266 - - - - - - 138,266 Capital lease receivable 17,977,364 - - - - - - 17, 977,364 Restricted
Special revenue funds - 3, 357,835 1, 636,892 3, 169,229 17,800 8, 462,437 39, 244,246 55,888,439 Capital projects funds - - - - - - - Debt service funds 176,676 - - - - - 2, 133,348 2, 310,024 Assigned 22,900,630 - - - - - - 22, 900,630 Unassigned 3,011,077 - - - - - (4 ,592,121) (1,581,044) Total fund balances 46,137,856 3,357,835 1, 636,892 3, 169,229 17,800 8, 462,437 36, 785,473 99,567,522 $ 54,599,707 $ 3,358,154 $ 14, 763,571 $ 3,179,087 $ 21,296,191 $ 9,078,330 $ 48,885,759 $ 155,160,799 Total liabilities, deferred inflows of resources,
and fund balances
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Major Governmental Funds
Special Revenue Funds
City of El Monte
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2021
See notes to financial statements.
22 Fund balance of governmental funds $ 99,567,522
Amounts reported for governmental activities in the statement o f net position are different because:
Capital assets of governmental activities are not financial res ources and are not reported in the governmental funds.
Capital assets $ 594,666,028
Accumulated depreciation (121,734,260) 472, 931,768 Long-term liabilities are not due and payable in the current period and are not reported in the governmental funds.
Bonds and notes (156,134,849)
Compensated absences (8,171,489) (164, 306,338) Deferred outflows of resources re lated to pensions are not fina ncial resources and therefore, are not recognized in the governmental funds. 16,212,222 Deferred inflows of resources related to pensions are not curre nt obligation and therefore, are not reported in the governmental funds. (747,862)
Net pension liability is not due and payable in the current per iod and therefore, are not reported in t he governmental funds. (18,691,702) Deferred outflows of resources related to OPEB are not financia l resources and therefore, are not recognized in the governmental funds. 37,086,031 Deferred inflows of resources related to OPEB are not curent ob ligation and therefore, are not reported in the gov ernmental funds. (21,896,703)
Net OPEB liability is not due and payable in the current period and therefore, are not reported in t he governmental funds. (127,637,724) Accrued interest payable for t he interest due on bonds that ha s not been reported in the governmental funds. (2,373,721)
Revenues reported as unavailable revenue in the governmental fu nds are recogniz ed as intergovernmental r evenues in the Statement of Activities. 3,754,267 Internal service funds are used by management to charge the cos ts of certain activities, such as self-insurance, to individual funds. The assets and li abilities of the internal service funds must be added to the Statement of Net Position of the governmental activities. (13,635,290) Net position of governmental activities $ 280,262,470
City of El Monte
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances Year ended June 30, 2021
See notes to financial statements.
23 Project Housing and American Nonmajor Total
General Homekey Community Housing Rescue Governmental Governmental Fund Grant Development Assets Plan Act Retirement Funds Funds Revenues
Taxes $ 63,234,338 $ - $ - $ - $ - $ 13,575,259 $ 8,713,141 $ 85,522,738 Licenses and permits 1,205,242 - - - - - - 1,205,242 Intergovernmental 736,927 17,713,213 2,460,242 - - 83,278 12,569,188 33,562,848 Charges for services 2,166,388 - - - - - 1,232,424 3,398,812 Fines and forfeitures 722,566 - - - - 78,321 800,887 Use of money and property 290,196 3,520 555,528 39,031 17,800 18,141 1,519,645 2,443,861 Net change in fair value of investments (471,437) - - 0 - - - (471,437) Miscellaneous 1,109,760 - 679,200 32,097 - 104,231 1,399,795 3,325,083 Total revenues 68,993,980 17,716,733 3,694,970 71,128 17,800 13,780,909 25,512,514 129,788,034 Current:
General government 11,662,429 - - - - 5,480,208 345,363 17,488,000 Parks and recreation 2,184,376 - 122,977 - - - 494,808 2,802,161 Economic development 3,916,468 250,000 2,029,106 526,576 - - 1,074,944 7,797,094 Public works 6,856,996 - 9,099 - - - 7,345,022 14,211,117 Public safety 47,147,068 - - - - - 1,916,429 49,063,497 Capital outlay 123,275 14,108,898 745,370 - - - 14,274,848 29,252,391 Debt service: -
Principal retirement - - 361,000 - - - 455,000 816,000 Interest and fiscal charges - 22,443 - - 2,613,422 2,173,711 4,809,576 Total expenditures 71,890,612 14,358,898 3,289,995 526,576 - 8,093,630 28,080,125 126,239,836 Excess (deficiency) of revenues
over expenditures (2,896,632) 3,357,835 404,975 (455,448) 17,800 5,687,279 (2,567,611) 3,548,198 Other financing sources (uses)
Transfers in 2,994,246 - - - - - 64,882 3,059,128 Transfers out (64,882) - - - - - (2,994,246) (3,059,128) Net other financing sources (uses) 2,929,364 - - - - - (2,929,364) - Change in fund balance 32,732 3,357,835 404,975 (455,448) 17,800 5,687,279 (5,496,975) 3,548,198 -
Fund balance, beginning of year 46,105,124 - 1,231,917 3,624,677 - 2,775,158 42,282,448 96,019,324 Fund balance, end of year $ 46,137,856 $ 3,357,835 $ 1,636,892 $ 3,169,229 $ 17,800 $ 8,462,437 $ 36,785,473 $ 99,567,522 Expenditures
Special Revenue Funds
Major Governmental Funds
City of El Monte
Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year ended June 30, 2021
See notes to financial statements.
24 Change in fund balance - governmental funds $ 3,548,198 Amounts reported for governmental activities in the Statement of Activities differs from the amounts reported in the Statement of Revenues, Expenditures and Changes in Fund Balances because:
Governmental funds report capital outlay as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense or are allocated to the appropriate functional expense when the cost is below the capitalization threshold. This activity is reconciled as follows:
Capital outlay, net of disposals 27,821,711
Depreciation expense (6,748,227)
Long-term debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Costs associated with the issuance of long-term debt are reported as expenditures in the governmental funds, but deferred and amortized throughout the period during which the related debt is outstanding in the statement of net position. Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in Statement of Net Position.
Principal repayment of bonds $ 455,000
Principal repayment of notes payable 361,000
Amortization of deferred bond premium 10,215
Amortization of deferred bond discount (25,724) 800,491 Governmental funds report only contributions in relation to the Annual Required Contribution (ARC) for OPEB as expenditures; however, in the Statement of Activities, the total ARC is an expense. This is the net amount of adjustment to OPEB expense, deferred inflows of resources, and net OPEB liability during the year. (2,207,783) Pension expense reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported in the governmental funds. This is the net amount of adjustment to pension expense, deferred outflows of resources, deferred inflows of resources and net pension liability during the year. (8,905,852) Accrued interest for long-term liabilities is not reported in the governmental fund financial until due. This is the net change in accrued interest for the current period. (1,780,164) Compensated absences liability 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 change in compensated absences for the current period. (308,413) Certain revenues are reported as unavailable revenue in the governmental funds and recognized as intergovernmental revenues in the Statement of Activities. 236,882 Internal service funds are used by management to charge the costs of certain activities, such as self-insurance, to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities. 1,076,021 Change in net position of governmental activities $ 13,532,864 City of El Monte
Statement of Net Position
Proprietary Funds
June 30, 2021
See notes to financial statements.
25 Governmental
Activities
Water Sewer Internal
Fund Fund Total Service Funds
ASSETS
Current assets:
Cash and investments $ - $ 13,035,816 $ 13,035,816 $ 1,666,681 Accounts receivable 1,192,636 - 1,192,636 40 Taxes receivable - 96,622 96,622 - Prepaid items 85,249 18,235 103,484 -
Due from other funds - 729,283 729,283 179,008 Restricted asseets:
Cash and investments with fiscal agent 6,857,720 - 6,857,720 - Total current assets 8,135,605 13,879,956 22,015,561 1,845,729 Noncurrent assets:
Capital assets 49,486,444 23,790,669 73,277,113 1,167,028 Accumulated depreciation (21,501,251) (12,601,467) (34,102,718) (344,347) Net capital assets 27,985,193 11,189,202 39,174,395 822,681 Total noncurrent assets 27,985,193 11,189,202 39,174,395 822,681 Total assets 36,120,798 25,069,158 61,189,956 2,668,410
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pensions 170,905 141,417 312,322 - Deferred outflows related to OPEB 1,178,581 1,021,437 2,200,018 - Unamortized difference on defeasance of debt 461,576 - 461,576 - Total deferred outflows of resources 1,811,062 1,162,854 2,973,916 -
LIABILITIES
Current liabilities:
Accounts payable 1,873,775 165,466 2,039,241 -
Interest payable 285,625 - 285,625 - Deposits payable 420,594 - 420,594 - Due to other funds 729,283 - 729,283 179,008 Accrued compensated absences 44,505 26,918 71,423 - Accrued claims and judgments - - - 3,319,237 Bonds payable 555,000 - 555,000 - Total current liabilities 3,908,782 192,384 4,101,166 3,498,245 Noncurrent liabilities:
Advances from other funds - - - 300,000 Accrued compensated absences 133,516 80,754 214,270 - Accrued claims and judgments - - - 13,341,081 Bonds payable 19,685,349 - 19,685,349 - Capital lease payable 17,977,364 - 17,977,364 - Net pension liability 172,237 142,490 314,727 - Net OPEB liability 4,056,284 3,515,446 7,571,730 - Total noncurrent liabilities 42,024,750 3,738,690 45,763,440 13,641,081 Total liabilities 45,933,532 3,931,074 49,864,606 17,139,326
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pensions 23,617 15,744 39,361 - Deferred inflows related to OPEB 695,870 603,087 1,298,957 - Unamortized difference on defeasance of debt 54,138 - 54,138 - Total deferred inflows of resources 773,625 618,831 1,392,456 -
NET POSITION (DEFICIT)
Net investment in capital assets (9,825,082) 11,189,202 1,364,120 - Restricted for debt service 6,857,720 - 6,857,720 - Unrestricted (5,807,935) 10,492,905 4,684,970 (14,470,916) Total net position (deficit) $ (8,775,297) $ 21,682,107 $ 12,906,810 $ (14,470,916) Reconciliation of net position to statement of net position:
Net position per statement of net position for proprietary funds $ 12,906,810 Prior year's accumulated adjustment to reflect the consolidation of internal service f unds activities related to enterprise funds (909,789) Current year's accumulated adjustment to reflect the consolidation of internal service f unds activities related to enterprise funds 74,164 Net position per statement of net position $ 12,071,185 Business-type Activities - Enterprise Funds
City of El Monte
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
Year ended June 30, 2021
See notes to financial statements.
26 Governmental
Activities
Water Sewer Internal
Fund Fund Total Service Funds
Operating revenues
Sales and charges for services $ 5,317,059 $ 3,453,254 $ 8 ,770,313 $ 5,776,769 Miscellaneous revenue 13,502 67,695 81,197 - Total operating revenues 5,330,561 3,520,949 8, 851,510 5,776,769 Operating expenses
Personnel services 1,312,893 1,093,134 2, 406,027 - Contractual services 1,446,624 361,864 1, 808,488 260,677 Maintenance and supplies 497,163 275,432 772,595 42,820 General and administrative 264,175 16,736 280,911 - Facility lease 205,027 307,541 512,568 - Claims and settlement - - - 4,238,576 Depreciation and amortization 1,008,218 602,921 1, 611,139 191,821 Total operating expenses 4,734,100 2,657,628 7, 391,728 4,733,894 Operating income (loss) 596,461 863,321 1, 459,782 1,042,875 Nonoperating revenues (expenses), net
Rental income 29,170 - 29,170 - Interest revenue 7,027 85,461 92,488 7,309 Interest expense (803,185) - (803,185) - Reversal of net pension liab ility 1,623,909 1,316,321 2, 940,230 - Total nonoperating revenues (expenses), net 856,921 1,401,782 2, 258,703 7,309 Income (loss) before transfers 1,453,382 2,265,103 3, 718,485 1,050,184 Transfers
Transfers in - - - 100,000 Transfers out - (100,000) ( 100,000) - - (100,000) (100,000) 100,000 Change in net position 1,453,382 2,165,103 3, 618,485 1,150,184 Net position, beginning of year (10,228,679) 19,517,004 9, 288,325 (15,621,100) Net position, end of year $ (8,775,297) $ 21,682,107 $ 12, 906,810 $ (14,470,916) Reconciliation of Statement of Changes in
Net Position to the Statement of Activities:
Change in Net Position per Statement of Revenues,
Expenses, and Changes in Net Position - Proprietary Funds $ 3,6 18,485 Adjustment to reflect the consolidation of current fiscal year internal service fund activities related to enterprise funds 7 4,164 Change in Net Position Business-type Activities
Statement of Activities $ 3,692,649
Business-type Activities - Enterprise Funds
City of El Monte
Statement of Cash Flows
Proprietary Funds
Year ended June 30, 2021
See notes to financial statements.
27 Governmental
Activities
Water Sewer Internal
Fund Fund Total Service Funds
Cash flows from operating activities
Cash received from customers and users $ 5,394,082 $ 2,739,422 $ 8,133,504 $ - Cash received for interfund charges - - - 5,778,035 Cash paid to suppliers for goods and services (1,988,126) (2,014,458) (4,002,584) (5,542,782) Cash paid to employees for services 85,178 52,079 137,257 - Net cash provided by operating activities 3,491,134 777,043 4,268,177 235,253 Cash flows from non-capital and related financing activities Net transfers from (to) other funds - (100,000) (100,000) 100,000 Cash used in non-capital and related financing activities - (100,000) (100,000) 100,000 Cash flows from capital and related financing activities Acquisition and construction of capital assets (4,364,019) (509,883) (4,873,902) (113,534) Retirement of debt (535,000) - (535,000) - Interest paid on capital debt (897,240) - (897,240) - Cash used in capital and related financing activities (5,796,259) (509,883) (6,306,142) (113,534) Cash flows from investing activities
Rental income 29,170 - - - Interest received 7,027 85,461 92,488 7,309 Cash provided by investing activities 36,197 85,461 92,488 7,309 Change in cash and cash equivalents (2,268,928) - 252,621 (2,045,477) 229,028 Beginning cash and cash equivalents 9,126,648 12,783,195 21,909,843 1,437,653 Ending cash and cash equivalents $ 6,857,720 $ 13,035,816 $ 19,893,536 $ 1,666,681 Reconciliation of operating income to net cash provided by operating activities:
Operating income $ 596,461 $ 863,321 $ 1,459,782 $ 1,042,875 Adjustments to reconcile operating income to net cash
provided by operating activities:
Depreciation 1,008,218 602,921 1,611,139 191,821 Bad debts 3,104 - 3,104 - (Increase) decrease in:
Accounts receivable 60,417 - 60,417 1,266 Other receivable - (52,244) (52,244) - Prepaid accounts (15,461) (16,030) (31,491) - Deferred outflows of resources (776,854) (707,322) (1,484,176) - Due from other funds - (729,283) (729,283) (179,008) Increase (decrease):
Accounts payable 1,033,110 38,160 1,071,270 (301,496) Due to other funds 729,283 - 729,283 179,008 Deposits payable 27,975 - 27,975 - Deferred inflows of resources 188,636 168,969 357,605 - Compensated absences payable (37,151) 18,119 (19,032) - Net pension liability (46,918) (33,840) (80,758) - Net OPEB liability 720,314 624,272 1,344,586 - Accrued claims and judgments - - - (699,213) Net cash provided by operating activities $ 3,491,134 $ 777,043 $ 4,268,177 $ 235,253 Non-cash investing, capital and financing activities:
Amortization of difference on defeasance of debt $ (34,322) $ - $ (34,322) $ - Business-type Activities - Enterprise Funds
City of El Monte
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
See notes to financial statements.
28 Successor Agency
to the Dissolved
Redevelopment Agency
Private-purpose
Trust Fund
ASSETS
Cash and investments $ 3,227,954
Cash and investments with fiscal agents 1,057
Cash held in escrow accounts 1,248,611
Prepaid items 6,150
Notes and loans receivable, net 165,110
Land held for resale 5,963,924
Total assets 10,612,806
LIABILITIES
Current liabilities:
Accounts payable 2,834
Interest payable 366,113
Unearned revenue 2,456
Deposits payable 6,600
Bonds payable 1,155,000
Noncurrent liabilities:
Bonds payable 26,690,518
Notes payable 937,441
Advances from City of El Monte 41,673,322
Total liabilities 70,834,284
NET POSITION (DEFICIT)
Held in trust (60,221,478)
Total net position (deficit) $ (60,221,478)
City of El Monte
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
Year ended June 30, 2021
See notes to financial statements.
29 Successor Agency
to the Dissolved
Redevelopment Agency
Private-purpose
Trust Fund
Revenues and additions
Property tax $ 3,628,155
Interest income 18,438
Rental income 38,777
Total revenues and additions 3,685,370
Expenses and deductions
Interest expense 1,760,939
Reimbursement of debt principal and interest 748,350
Administrative expenses 479,574
Total expenses and deductions 2,988,863
Change in net position 696,507
Net position (deficit), beginning of year (60,917,985)
Net position (deficit), end of year $ (60,221,478)
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
30 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES
Description of Reporting Entity
The City of El Monte (the City) was incorporated on November 18, 1912, as a general law city and operates under a Council/City Manager form of government. It is governed by an elected five-member council.
As required by generally accepted accounting principles, these financial statements present the City of El Monte (t he primary government) and its c omponent units. The component units discussed below are included in the City's repo rting entity because of the significance of their oper ational or financial relations hip with the City. These entities are legally separate from each other. However, the Cit y of El Monte elected officials have a continuing fu ll or partial accountability for fiscal matters of the other entities. The financial reporting entity consists of: 1) the City, 2) organizations for which the City is financially accountabl e, and 3) organizations for w hich the nature and significance of their relationship with the City are such that exclusions would cause the City's financial statements to be misleading or incomplete.
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 bonded debt without approval by the primary government. In a blended presentation, component units’ balances and transactions are reported in a manner similar to the balances a nd transactions of the City. Component units are pres ented on a blended basis when the component unit's body is substantially the same a s the City’s or the component u nit provides services almost entirely to the City. The following component units of t he City have been included in the financial reporting entity as blended component units because the City Council serves as the governing board for most and management h as operational responsibility for these compone nt units and the component unit s provide services entirely within the City of El Monte:
El Monte Public Financing Authority (Authority)
The Authority is a joint powers authority whose members are the City and the Agency.
The Authority is duly organized and existing under a Joint Exer cise of Powers agreement dated April 27, 1993, by and between the City and the f o r m e r Redevelopment Agency, under the pr ovisions of Chapter 5 of Divi sion 7 of Title 1 of the California Government Code. Its purpose is to assist the Ci ty and the Agency in providing financing for capital projects and improvements. The officers of the City and the Agency serve as the officers of the Authority. The Authorit y has no taxing power and has no source of revenue other than the revenues for paying the debt service on the bonds. Separate financial statements are not prepared for the Authority.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
31 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
El Monte Community Development Corporation (CDC Corporation)
The El Monte Community Developm ent Corporation was formed on Ap ril 2, 2002, pursuant to the Non-Profit Public Benefit Corporation law of the State of California. Its purpose is to spend 15% of the City's annual HOME Partnership Investment allocation to increase and improve the co mmunity's supply of affordable housing for persons of low and moderate income. The City Council members act as the Ag ency's directors.
There are no separate financial statements prepared for the CDC Corporation. The City has financial benefit and has operational responsibility to the El Monte CDC.
El Monte Water Authority (Water Authority)
The El Monte Water Authority was formed July 13, 1999, by the C ity of El Monte and the former El Monte Community Redevelopment Agency under Article 1 (commencing with Section 6500) of the Joint Powers Law. Its purpose is to provide an entity to assist in providing financing, for purpo ses which are authorized by la w, and which could lease, own, operate and maintain the water system of the City o f El Monte. The City Council members act as the members of the Governing Board of the Water Authority.
The financial activity of the Authority is reported in the City’s financial statements as a business-type activity. There ar e no separate financial stateme nts prepared for the Water Authority.
El Monte Economic Development Corporation (ED Corporation)
The El Monte Economic Development Corporation was formed on March 18, 2011 for the purpose of lessening governmental burdens by providing assistance to the City of El Monte and the Successor Agency to the former El Monte Commun ity Redevelopment Agency (the Agency) in development efforts to pro mote economic development, including the provis ion of financial assistance to private business and public works projects in the City for the creation of new jobs to be held by persons of low and moderate income, to promote the expansion and preservat ion in the City of Affordable housing reserved for persons and families of low and moderate income, and to eliminate blighting influences within the City. The City Council members act as the Board of Directors of the ED Corporation and management has operational responsibility over this component unit. The ED Corporation provides services entirely within the City. There are no separate financial statements pr epared for the ED Corporation.
El Monte Housing Authority (Housing Authority)
The El Monte Housing Authority was formed on July 28, 1997 for the purpose of assisting the City in the implementation of the policies and goals of the City of El Monte General Plan by providing affordable rental housing within the City. The City Council acts as the governing board of t he Authority. The City Council members act as the members of the Governing Board and management has operational r esponsibility over
the Authority. The Authority pr ovides services entirely within the City. There are no separate financial statements prepared for the Housing Authority.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
32 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
El Monte Parking Authority (Parking Authority)
The El Monte Parking Authority was formed on November 1, 2016 f or the purpose of administering the public Parking lots lands owned by the City i n accordance with California Streets and Highways Code. The City Council members act as the members of the Governing Board of the Parking Authority. There was no financial activity during FY 2020-2021. The financial activi ty of the Authority will be r eported in the City’s financial statements as a governm ental activity. There are no s eparate financial statements prepared for the Parking Authority
.
Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfi duciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from t hese statements. Governmental a ctivities, which normally are supported by taxes a nd intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is off set by program revenues. Direct expenses are those that are clearly identifiable wi th a specific function or segme nt. Program revenues include: 1) charges to customers or applicants who purchase, us e or directly benefit from goods, services or privil eges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the ope rational or capital requirements of a particular f unction or segment. Taxes and oth er items not properly included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though t he latter are excluded from t he government-wide financial statements. Major indi vidual governmental funds and m ajor individual enterprise funds are reported as separate columns in the fund financial statements.
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, as are t he proprietary fund and fiduciary fund financial stat ements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar item s are recognized as revenue as s oon as all eligibility requirements imposed by the provider have been met.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
33 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
Governmental fund financial statements are accounted for using the flow of current financial resources measurement focus and the modified accrual basis of accounting.
Their revenues are recognized w hen they become measurable and a vailable as net current assets. For this purpos e, the City considers revenues t o be available if they are collected within 60 days of the end of the current fiscal p eriod. Revenues considered susceptible to accrual in those funds wherein revenu e is recognized on a modified accrual basis is as follows: property and sales taxes, revenue from the use of money and property, interfund transfers, unbilled service re ceivables and intergovernmental revenue are a ll considered measurable and are recognized as revenue on a modified accrual basis; licenses, permits, fines and forfeitures and similar items are, for the most part, not susceptible to accrual and, c onsequently, are not recorded until received. Fiduciary funds are accounted for on a full accrual basis.
Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become av ailable. Available means then du e or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 60 days) to be used to pay liabilities of the current period. The County of Los Angeles co llects property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the fir st day in January proceeding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal property as it exist s on that date. The tax levy c overs the fiscal period July 1 to June 30. All secured personal property taxes and one- half of the taxes on real property are due November 1; the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10, respect ively. Unsecured personal property taxes become du e on the first of March each y ear and are delinquent, if unpaid, on August 31.
Grants, entitlements or shared revenues recorded in governmenta l funds are recognized as revenue in the acc ounting period when they become susceptible to accrual, i.e. both measurable and available (modified accrual basis). Grants received before the revenue recognition cr iteria have been met are repor ted as unearned revenue, a liability account. Such resources not received are reported as a receivable if the revenue recognition criteria have been met.
Expenditures generally are recor ded when a liability is incurre d, as under accrual accounting. However, debt service expenditures, as well as expe nditures related to compensated absences and claims and judgments, are recorded only when payment is due.
All proprietary and fiduciary f unds are accounted for using the flow of economic resources measurement focus and the accrual basis of accounting . Their revenues are recognized when they are ear ned and become measurable; expe nses are recognized when they are incurr ed. Unbilled service receivables are recorded as accounts receivable and as revenue when earned.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
34 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
The City reports the following major governmental funds:
The General Fund is the City's p rimary operating fund. It acco unts for all financial resources of the general government, except those req uired to be accounted for in another fund.
The Project Homekey Special Revenue Fund accounts for all reve nues and expenditures associated with the Homekey program which objectiv e is to acquire and rehabilitate a vari ety of housing types, including (but not limited to) hotels, motels, vacant apartment buildings, and residential care facilities in order to serve people experiencing homelessness or who are also at risk of serious illness from COVID-19.
The Housing and Community Devel opment Special Revenue Fund acc ounts for all monies received from t he Community Development Block Gr ant provided by the Federal Housing and Community Development Act.
The Housing Assets Fund account s for housing assets approved by the State Department of Finance to remain with the City after the dissolu tion of the former Redevelopment Agency. Rev enues reported during the year include interest and loans collected.
The American Rescue Plan Act Spec ial Revenue Fund accounts for all revenues and expenditures associated with the American Rescue Plan Act of 2021, also called the COVID-19 Stimulus Package or American Rescue Plan, Pub L. No. 117-2 (March 11, 2021), which is a $1.9 trillion economic stimulus bill passed by the 117th United State Congress and signed into law by President Joe Biden on March 11, 2021, to speed up the United S tates' recovery from the economic and health effects of the COVID-19 pandemic and the ongoing recession.
The Retirement Special Revenue Fund accounts for all revenues and expenditures associated with the retirement levy to fund the em ployee’s pension fund.
The City reports the following major proprietary funds:
The Water Fund is used to acc ount for the operations of the El Monte Water Authority. All activities necessa ry to provide this service are accounted for in the Water Fund, including adminis tration, operations, maintenan ce, capital improvement, billing, collection and depreciation.
The Sewer Fund accounts for the City’s sewer operation.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
35 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
Additionally, the City reports the following fund types:
Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or otherwise designated for specific purposes.
The Capital Project Fund account s for the accumulation of reso urces to fund capital projects within the City, other than those for proprietary funds.
The Debt Service Fund accounts for the accumulation of resourc es for the payment of long-term debt principal and interest relating to the debt of the City.
The Internal Service Funds acc ount for the transactions of the City’s general liability and worker’s compensati on insurance programs, and veh icles and equipment replacement. The funds are financed through contributions paid by each operating program based on fa ctors similar to those used b y insurance companies (i.e. payroll, and number of employees).
The City's fiduciary fund financ ial statements report the foll owing private purpose trust funds:
o The Successor Agency to the Dissolved Redevelopment Agency Pri vate- purpose Trust fund is a fiduciary fund type used by the City to report trust arrangements under which princi pal and income benefit other governments. This fund reports t he assets, liabilities and acti vities of the Successor Agency to the Dissolved El Monte Community Redevelopment Agency. Unlike the limited repor ting typically utilized for Age ncy Funds, Private-purpose Trust Funds report a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position.
As a general rule, the effect of interfund activity has been el iminated from the government-wide financial statem ents. Exceptions to this genera l rule are charges between the government's prop rietary funds function and various other functions of the government. Elimination of t hese charges would distort the direct costs and program revenues reported for the various functions concerned.
Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privil eges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as gener al revenues rather than as progr am revenues.
Likewise, general revenues include all taxes.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
36 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
Proprietary funds distinguish operating revenues and expenses f rom nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Ent erprise Funds are charges to customers for sales and services. Operating expenses for Enterprise Funds include the cost of sales and se rvices, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.
When both restricted and unrestrict ed resources are available f or use, it is the government's policy to use restr icted resources first, then unr estricted resources as they are needed.
Use of Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires City management to make estimates and assumptions that affect the reported amounts of a ssets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenditures during the reporting period.
Actual results could differ from those estimates.
Fund Balance Reporting
Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Government al Fund-type Definitions , establishes the following fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds:
Nonspendable fund balance includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. The City’s nonspendable fund balance represents prepaid expenses and long- term advances to other funds.
Restricted fund balance includes resources that are subject to externally enforceable legal restrictions. It includes amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation.
The City’s restricted fund balances represent resources restricted for programs funded by grants and other restricted sources, capital projects, debt service and the low/moderate income housing program, and more.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
37 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
Fund Balance Reporting (Continued) Assigned fund balance c onsists of funds that are set aside for specific purpos es by the City’s highest level of decision making authority or a body or official that has been given the authority to assign funds. As of June 30, 2021, the City has a ssigned $22.9 million of its fund balance for various contingency, capital, Measure GG and cash reserves.
Unassigned fund balance is the residual classification for the City’s fund balance and includes all spendable amounts not contained in the other class ifications. This category also provides the resources necessary to meet unexpected expenditures and revenue shortfalls. The general fund is the only fund that reports a positive unassigned fund balance amount. In other gov ernmental funds it is not app ropriate to report a positive unassigned fund balance amount. However, in governmental funds other than the general fund, if expenditures incurred for specific purpose s exceed the amounts that are restricted, committed or assigned to those purpose, it may be necessary to report a negative fund balance in that fund.
The City Council, as the City’s highest level of decision-making authority, may commit fund balance for specific purposes pursuant to constraints imposed by formal actions taken. Committed amounts cannot be used for any other purpose unless the City Council removes or changes the spec ific use through the same ty pe of formal action taken to establish the commitment.
The City Council delegates the aut hority to assign fund balance to the City Manager for purposes of reporting in the annual financial statements.
The City considers the restricted fund balances to have been spent when expenditure is incurred for purposes for wh ich both unrestricted and restri cted fund balance is available. The City considers unrestricted fund balances to have been spent when an expenditure is incurred for purposes for which amounts in any o f the unrestricted classifications of fund balance could be used. W hen expenditures are incurred for purposes for which amounts in any of the unrestricted fund bala nce classifications could be used, it is the policy of the City to reduce the committed amounts first, followed by assigned amounts, and then unassigned amounts.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
38 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
Assets, Liabilities and Net Position or Equity
Cash and Investments
For purposes of the statement of cash flows, the City considers cash and cash equivalents as short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they pres ent insignificant risk of changes in value because of changes in interest rates. The City follows the practice of pooling cash and investments of all funds. Since cash and investments are pooled, the City utilizes the assumption that cash and investments in the Enterprise Fund are cash and cash equivalents.
The cash management pool has the general characteristics of a d emand deposit account in that the governmental enterprise may deposit additio nal cash at any time and also effectively may withdraw cash at any time without prior notice or penalty.
Investments for the City are reported at fair value. The curren t year changes in fair value are recognized in the st atement of revenue, expenditures and changes in fund balance. Investment in the State Treasurer's Investment Pool operates in accordance with appropriate State laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.
Receivables and Payables
Activities between funds that a re representative of lending/bor rowing arrangements outstanding at the end of the fiscal year are referred to as ei ther "due to/from other funds" (i.e., the current portion of interfund loans) or "advan ces to/from other funds" (i.e., the non-current portion of interfund loans ). Balances ou tstanding between the governmental activities and business-type activities are report ed in the government- wide financial statements as “internal balances."
Advances between funds, as reported in the fund financial statements, are offset by a fund balance nonspendable account in applicable governmental funds to indicate that they are not available for appr opriation and are not expendable available financial resources.
All trade and property tax receivables are shown net of an allo wance for uncollectible accounts.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
39 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
Functional Classifications
Expenditures of the Governmental Funds are classified by functi on. Functional classifications are defined as follows:
General Government includes legisl ative activities which have a primary objective of providing legal and policy guidelines for the City . Also included in this classification are those ac tivities which provide manageme nt or support services across more than one functional area.
Parks and Recreation, includes thos e activities which involve the parks and recreation system.
Economic Development i ncludes those activities which involve c ommunity development, planning, building regulation, environmental services, and code enforcement services.
Public Works includes those activities which involve the maint enance and improvement of City streets, r oads and park department developm ent and maintenance.
Public Safety includes those acti vities which involve the prot ection of people and property.
Capital Outlay includes those activities that account for the acquisition of capital assets and the construction and improvements to city infrastructure.
Debt Service includes those ac tivities that account for the pa yment of long- term debt principal, interest and fiscal charges.
Long-term Receivables
Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets, in spit e of their spending measurement focus. Special reporting treatments are used to indicate that they should not be considered "available spendable resources," because they do not represent net current assets. Noncurrent portions of long-term loans receivable funded by grants are offset by due to grantors.
Inventories, Prepaid Items and Land Held for Resale
All inventories are valued at cos t using the first-in/first-out (FIFO) method. Inventory is equally offset by nonspendable fund balance in the fund leve l statements, which indicates that it does not constitute "available spendable resources." City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
40 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
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.
Prepaids are amortized on a cons umption basis. The fund balance s in the governmental fund types have been classified as nonspendable for amounts equal to the prepaid items in the fund-level statements, since these amounts are not available for appropriation.
Land held for resale is recorded at the lower of cost or fair value. Fund balances in the governmental fund type have been cl assified as nonspendable for amounts equal to the carrying amount of land and buildings held for resale because such assets are not available to finance the City's current operations.
Restricted Assets
Certain proceeds of debt issues, as well as certain resources s et aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by applicable bond co venants. In addition, funds hav e been restricted for future capital improvements by City resolution.
Capital Assets
Capital assets, which include property, plant, equipment and in frastructure assets (e.g., roads, bridges, sidewalks, rights-of-way, and similar it ems), are reported in the applicable governmental or busine ss-type activities columns in the government-wide financial statements. Capital asse ts are defined by the City as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year.
Such assets are recorded at historical cost or estimated historical cost if not purchased or constructed.
Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value rather than fair value.
In accordance with GASB Statemen t No. 34, the City has reported general infrastructure assets acquired in the current year and prior ye ars. Bond proceeds utilized in the acquisition of these assets have reduced the investment in capital assets portion of net position.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.
Major outlays for capital assets and improvements are capitaliz ed as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is inc luded as part of the capitalized c o s t o f t h e a s s e t s constructed.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
41 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
The provision for depreciation of capital assets of the primary government, as well as the component units, is calculat ed using the straight-line meth od over the following estimated useful lives:
Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement Nos. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and 65, Items Previously Reported as Assets and Liabilities, the City recognizes deferred outflows and inflows of resources. A deferred outflow of resources is defined as a c onsumption of net position by the governm ent that is applicable to a future repor ting period. A deferred inflow of resources is defined as an acquisition of net position by the government that is applicable to a future report ing period. Refer to Note 15 fo r the list of deferred outflows and deferred inflows of resources the City has recogni zed as of June 30, 2021.
Compensated Absences
Vacation pay is payable to employe es at the time a vacation is taken or upon termination of employment. Normally, an employee cannot accrue more than one and one-half times his regular annual entitlement. Sick leave is payable when an employee is unable to work because of ill ness. Upon termination, an empl oyee will forfeit any unused sick leave. Upon retirement, one-half to a maximum of 800 hours is paid to the employee and the remaining one-hal f is credited to service reti rement. Typically, the City liquidates its compensated absences with general fund resources.
Long-term Obligations
In the government-wide financial statements and proprietary fund types fund financial statements, long-term debt and ot her long-term obligations are reported as liabilities in the applicable governmental act ivities, business-type activi ties or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective Interest method. Bonds payable are reported net of applicable bond premium or discount. In acc ordance with GASB Statement No. 65, bond issuance costs are reported as expenditures during the year they were incurred and paid.
Assets Years
Buildings 20 - 40
Improvements 10 - 50
Infrastructure 7 - 100
Machinery and equipment 5 - 35
Water rights 50
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
42 NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CO NTINUED)
In the fund financial statements, governmental fund types recog nize bond premiums and discounts, as well as bond issuance costs, during the curre nt period. The face amount of debt issued is reported as other financing sources. P remiums received on debt issuances are reported as ot her financing sources while di scounts on debt issuances are reported as other f inancing uses. Issuance costs , whether or not withheld from the actual debt pro ceeds received, a re reported a s debt service expenditures.
Pensions
For purposes of measuring the net pension liability and deferre d outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan and Public Agency Retirement S ervices (PARS) Retirement En hancement plan (Plans) and additions t o/deductions from the Plans’ fiduciary n et position have been determined on the same basis as they are reported by CalPERS an d PARS. For this purpose, benefit payments (i ncluding refunds of employee c ontributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Implementation of New Accounting Pronouncements
During the fiscal year ended June 30, 2021, the City adopted th e following new Statements of the Governmental Accounting Standards Board (GASB):
GASB Statement No. 98
In October 2021, the Government al Accounting Standards Board is sued Statement No. 98, “The Annual Comprehensiv e Financial Report.” The requir ements of this Statement are effective for reporting periods ending after December 15, 2021.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
43 NOTE 2 STEWARDSHIP, COM PLIANCE AND ACCOUNTABILITY
General Budget Policies
The City Council approves each year's budget submitted by the City Manager prior to the beginning of the new fiscal year. Public comments are received prior to its adoption by the Council. Supplemental approp riations, where required dur ing the period, are also approved by the Council and City Manager. In most cases, expenditures may not exceed appropriations at the fund level, which is the legal lev el of control. During the year, several supplementary appr opriations were necessary. At f iscal year-end, all unencumbered appropriations lapse.
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis which dif fers from generally accepted accounting principles ( GAAP). The Budgetary Comparison Schedules present comparisons of the legally adopted budget with actual data on the budgetary basis. The difference between t he budgetary basis and GAAP are presented on the same financial statements. Individual amendments were not material in relation to the original appropriations.
Annual budgets are required to be adopted for the General Fund, Special Revenue Funds, Debt Service Funds and Certain Capital Projects Funds. Although budgets are legally adopted for the City’s Pr oprietary Funds, there is no l egal requirement for the fiscal year results to be reported to City Council. Therefore, no budgetary reporting for the Proprietary Funds has been presented in the accompanying financial statements.
At June 30, 2021, the following funds had deficit fund balances or net position:
Management expects that the fund deficits will be covered from future revenues and transfers from other funds.
Special Revenue Funds
Transportation Development Act Fund $ (34,880)
PLHA Grant (796,719)
Emergency Solutions Grant (725,101)
Storm Drain (126,169)
JAG (5,072)
OTS (27,385)
Miscellaneous Grants (1,981,610)
Capital Projects fund (895,185)
Internal Service Fund
Self-Insurance (16,296,185)
Enterprise Fund
Water Fund (8,775,297)
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
44 NOTE 3 CASH AND INVESTMENTS
As of June 30, 2021, cash and inve stments were reported in the accompanying financial statements as follows:
Cash and investments at June 30, 2021, consisted of the following:
The City of El Monte maintains a cash and investment pool that is available for use by all funds. Each fund type's position in the pool is reported on the combined balance sheet as cash and investments. The City has adopted an investme nt policy, which authorizes it to invest in various types of investment securities.
Deposits
At June 30, 2021, the carrying amou nt of the City's deposits was $4,187,583 and the bank balance was $6,450,149. The $2,262,566 difference represen ts outstanding checks, deposits in transit and other reconciling items.
Cash and
Investments
Cash and
Investments with
Fiscal Agent Total
Governmental activities $ 94,039,469 $ 6,290,085 $ 100,329,554 Business-type activities 13,035,816 6,857,720 19,893,536 Fiduciary funds 3,227,954 1,249,668 4,477,622 Total Cash and Investments $ 110,303,239 $ 14,397,473 $ 124,700,712 Cash on hand $ 12,200
Deposits with financial institutions 4,187,583
Deposits with escrow 1,248,611
Investments 119,252,318
Total Cash and Investments $ 124,700,712
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
45 NOTE 3 CASH AND INVESTMENTS (CONTINUED)
The California Government Code requires California financial in stitutions to secure a City's deposits by pledging gover nment securities with a value of 110% of a City's deposits. California law also allo ws financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of a City's total deposits. The City Treasurer may waive the collateral requireme nt 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 A gent of Depository recognized by the State of California Department of Banking. Th ese 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 financial institution with an "Agent of Depository" has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collat eral held by California Agents of Depository are consi dered to be held for, and in the name of, the local governmental agency.
Investments Authorized by the California Government Code and th e City’s Investment Policy
The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive).
The table also identifies certain provisions of the California Government Code (or the City's investment policy, where more restrictive) that addresses interest rate risk, credit risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage Investment in Minimum
Authorized Inv estment Type Maturity of Portfolio One Issuer Rating Municipal securities 5 years 30% 5% A
Municipal securities (Registered Treasury Notes or Bonds) 5 year s3 0 % 5 % A U.S. Treasuries 5 years None None
Federal Agencies 5 years 20% 25%
Banker's Acceptances 180 days 40% 5% A-1
Commercial Paper 270 days 25% 5% A-1
Negotiable Certificates of Deposit 5 years 30% 5% A-1
Federally Insured Time Deposits (Non-Negotiable Certificates of Deposit) 5 years 20% amount of
federal
insurance
Collateralized Time Deposits (Non-Negotiable Certificates of Deposit) 5 years 20% Certificate of Deposit Placement Service (CDARS) 5 years 30% Collateralized Bank Deposits None
Repurchase Agreements 1 year None
State of California Local Agency Investment Fund (LAIF) N/A None amount
permitted by
LAIF
Local Gov ernment Inv estment Pools None
Corporate Medium Term Notes (MTNs) 5 years 30% 5% A
Asset-backed, Mortgage-backed, Mortgage Pass-Through Securities, and Collateralized Mortgage Obligations not defined in Sections 3 and 4 of the City's Investment Policy 5 years 20% 5% AA
Mutual Funds and Money Market Mutual Funds N/A 20%
10% / 20%
Supranationals 5 years 30% 10% AA
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
46 NOTE 3 CASH AND INVESTMENTS (CONTINUED)
Investments Authorized by Debt Agreements
The above investments do not addr ess investment of debt proceed s held by a bond trustee. Investments of debt proceeds held by a bond trustee ar e governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy.
Investments in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Govern ment Code Section 16429 under the oversight of the Treasurer of the State of California. LAlF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer's Office audits the fund annually. The fair val ue of the portion in the investment pool is the same as the value of the pool shares.
Custodial Credit Risk
The 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 deposits or will not be able to recover collatera l securities that are in the po ssession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of an outside party. As of June 30, 2021, none of the City's deposits or investments were exposed to custodial credit risk.
Concentration of Credit Risk
The City's investment policy imposes restrictions for certain types of investments with any one issuer to 5% of the total investment pool. Investments guaranteed by the U.S. government and investments in m utual funds and external investm ent pools are excluded from this requirement. As of June 30, 2021, there were no investments in any one issuer (other than U.S. Tr easury securities, mutual fun ds, and external investment pools) that represent 5% or more of total City investments.
Interest Rate Risk
The City's investment policy limi ts investment maturities as a means of managing its exposure to fair value losses aris ing from increasing interest rates. The City’s investment policy states that, with the exception of the invest ment of bond proceeds and LAIF, investments may not exceed five years in maturity. An y investment which exceeds five years in maturity shall require authorization by C ity council prior to purchase. The City has elected to use the segmented time distri bution method of disclosure for this interest rate risk.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
47 NOTE 3 CASH AND INVESTMENTS (CONTINUED)
As of June 30, 2021, the City had the following investments and original maturities:
Less than 1 to 3 3 to 5
Total 1 year Years Years
Local Agency Investment Fund $ 75,006,223 $ 75,006,223 $ - $ - BlackRock Liquidity Funds 14,594,324 14,594,324 - - First American Govt Obligation Fund 37,016 37,016 - - Amazon.com Inc Callable Note Cont 11/12/2021 129,757 - 129,757 - Apple Inc Note 134,873 - 134,873 - Bank of NY Mellon Corp Callable Note 134,611 - 134,611 - Caterpillar Financial Service Note 209,366 - 209,366 - Charles Schwab Corp Callable Note 251,432 - 251,432 - FFCB Note 569,443 380,631 188,812 - FHLB Note 990,428 372,179 618,249 - FHLMC Note 2,652,229 163,992 2,158,348 329,889 FHLMCMTN 200,290 200,290 - - FNMA Note 926,834 - 595,476 331,358 Honda Auto Receivable Trust 2020-3 85,109 - - 85,109 Honda Auto Receivables Trust 2021-1 79,944 - - 79,944 Hyundai Auto Receivables Trust 2020-C 85,057 - - 85,057 Intl. Bank Recon & Development Note 401,836 - 401,836 - John Deere Capital Corp Note 272,688 - 272,688 - John Deere Owner Trust 2021-A A3 59,922 - - 59,922 JP Morgan Chase & Co Callable Note 2X 3/1/2024 212,495 - - 212,495 Mercedes-Benz Auto Lease Trust 2021-B A3 79,960 - - 79,960 Microsoft Callable Note Cont 12/6/2023 137,486 - 137,486 - Morgan Stanley Note 504,506 504,506 - - Qualcomm Inc Callable Note Cont 207,190 - 207,190 - Rabobank Nederland NV NY Discount CP 349,653 349,653 - - Royal Bank of Canada Note 209,524 - - 209,524 Toronto Dominion Bank Note 214,132 - 214,132 - Toyota Auto Receivables 2020-D A3 70,064 - - 70,064 Toyota Auto Receivables Owners 2021 149,870 - - 149,870 Toyota Motor Credit Corp Note 134,695 - 134,695 - Toyota Motor Credit Discount CP 349,633 349,633 - - US Bancorp Callable Note Cont 263,006 - - 263,006 US Treasury Note 6,399,861 1,259,153 3,981,387 1,159,321 Held by Fiscal Agents:
Money Market 4,542,655 4,542,655 - - Treasury Securities 8,428,472 8,428,472 - - Others 177,734 177,734 - - Total $ 119,252,318 $ 106,366,461 $ 9,770,338 $ 3,115,519 Investment Maturity (in Years)
Investment Type
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
48 NOTE 3 CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investm ent will not fulfill its obligation to the holder of the in vestment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Go vernment Code, the City's investment policy, or debt agreements, and the actual ra ting as of year-end for each investment type.
Fair Value Measurement
The City implemented GASB Statement No. 72, Fair Value Measurement and Application. GASB 72 establishes a fair val ue hierarchy that prioritizes the inputs to valuation techniques used to meas ure fair value. The City categ orizes its fair value measurements within the fair v alue hierarchy established by gen erally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.
Level 1 inputs are quoted prices for identical assets or liabi lities in active markets that government can access at the measurement date.
Level 2 inputs are other than quot ed prices included in Level 1 that are observable for an asset or liability, either directly or indirectly.
Level 3 inputs are unobs ervable inputs for an asset or liability.
Minimum Not
Investment Type Total Rating Rated AAA AA+ AA- A-1+ A+ A A- Local Agency Investment Fund $ 75,006,223 N/A $ 75,006,223 $ - $ - $ - $ - $ - $ - $ - BlackRock Liquidity Funds 14,594,324 N/A 14,594,324 - - - - - - - First American Govt Obligation Fund 37,016 A - 37,016 - - - - - - Amazon.com Inc Callable Note Cont 11/12/2021 129,757 A - - - 129,757 - - - - Apple Inc Note 134,873 A - - 134,873 - - - - - Bank of NY Mellon Corp Callable Note 134,611 A - - - - - - 134,611 - Caterpillar Financial Service Note 209,366 A - - - - - - 209,366 - Charles Schwab Corp Callable Note 251,432 A - - - - - - 251,432 - FFCB Note 569,443 A - - 569,443 - - - - - FHLB Note 990,428 A - - 990,428 - - - - - FHLMC Note 2,652,229 A - - 2,652,229 - - - - - FHLMCMTN 200,290 A - 200,290 - - - - - - FNMA Note 926,834 A - - 926,834 - - - - - Honda Auto Receivable Trust 2020-3 85,109 A - 85,109 - - - - - - Honda Auto Receivables Trust 2021-1 79,944 A - 79,944 - - - - - - Hyundai Auto Receivables Trust 2020-C 85,057 A - 85,057 - - - - - - Intl. Bank Recon & Development Note 401,836 A - 401,836 - - - - - - John Deere Capital Corp Note 272,688 A - - - - - - 272,688 - John Deere Owner Trust 2021-A A3 59,922 A - 59,922 - - - - - - JP Morgan Chase & Co Callable Note 2X 3/1/2024 212,495 A - - - - - - - 212,495 Mercedes-Benz Auto Lease Trust 2021-B A3 79,960 A - 79,960 - - - - - - Microsoft Callable Note Cont 12/6/2023 137,486 A - 137,486 - - - - - - Morgan Stanley Note 504,506 A - - - - - 504,506 - - Qualcomm Inc Callable Note Cont 207,190 A - - - - - - - 207,190 Rabobank Nederland NV NY Discount CP 349,653 A - - - - 349,653 - - - Royal Bank of Canada Note 209,524 A - - - - - - 209,524 - Toronto Dominion Bank Note 214,132 A - - - - - - 214,132 - Toyota Auto Receivables 2020-D A3 70,064 A - 70,064 - - - - - - Toyota Auto Receivables Owners 2021 149,870 A - 149,870 - - - - - - Toyota Motor Credit Corp Note 134,695 A - - - - - 134,695 - - Toyota Motor Credit Discount CP 349,633 A - - - - 349,633 - - - US Bancorp Callable Note Cont 263,006 A - - - - - 263,006 - - US Treasury Note 6,399,861 A - - 6,399,861 - - - - - Held by Fiscal Agents:
Money Market 4,542,655 N/A 4,542,655 - - - - - - - Treasury Securities 8,428,472 N/A 8,428,472 - - - - - - - Others 177,734 N/A 177,734 - - - - - - - Total $ 119,252,318 $ 102,749,408 $ 1,386,554 $ 11,673,668 $ 129,757 $ 699,286 $ 902,207 $ 1,291,753 $ 419,685 Rating
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
49 NOTE 3 CASH AND INVESTMENTS (CONTINUED)
For Level 2 investments, the City and the third-party trustees that hold the City’s assets utilize the Market Approach in valuing the investment portfolio through the use of a pricing service that utilized matrix pricing. The market approach utilizes prices and other relevant data from market transactions for similar assets.
Quoted Prices in Fair Value Measurement
Active Markets for Using Significant other
Identical Assets Observable Inputs
Investment Type Amount (Level 1) (Level 2)
Amazon.com Inc Callable Note Cont 11/12/2021 $ 129,757 $ - $ 129,757 Apple Inc Note 134,873 - 134,873 Bank of NY Mellon Corp Callable Note 134,611 - 134,611 BlackRock Liquidity Funds 14,594,324 - 14,594,324 Caterpillar Financial Service Note 209,366 - 209,366 Charles Schwab Corp Callable Note 251,432 - 251,432 FFCB Note 569,443 - 569,443 FHLB Note 990,428 - 990,428 FHLMC Note 2,652,229 - 2,652,229 FHLMCMTN 200,290 - 200,290 FNMA Note 926,834 - 926,834 Held by Fiscal Agents
Money Market 4,542,655 - 4,542,655 Treasury Securities 8,428,472 - 8,428,472 Others 177,734 177,734 -
Honda Auto Receivable Trust 2020-3 85,109 - 85,109 Honda Auto Receivables Trust 2021-1 79,944 - 79,944 Hyundai Auto Receivables Trust 2020-C 85,057 - 85,057 Intl. Bank Recon & Development Note 401,836 - 401,836 John Deere Capital Corp Note 272,688 - 272,688 John Deere Owner Trust 2021-A A3 59,922 - 59,922 JP Morgan Chase & Co Callable Note 2X 3/1/2024 212,495 - 212,495 Mercedes-Benz Auto Lease Trust 2021-B A3 79,960 - 79,960 Microsoft Callable Note Cont 12/6/2023 137,486 - 137,486 Morgan Stanley Note 504,506 - 504,506 Qualcomm Inc Callable Note Cont 207,190
- 207,190
Rabobank Nederland NV NY Discount CP 349,653 - 349,653 Royal Bank of Canada Note 209,524 - 209,524 Toronto Dominion Bank Note 214,132 - 214,132 Toyota Auto Receivables 2020-D A3 70,064 - 70,064 Toyota Auto Receivables Owners 2021 149,870 - 149,870 Toyota Motor Credit Corp Note 134,695 - 134,695 Toyota Motor Credit Discount CP 349,633 - 349,633 US Bancorp Callable Note Cont 263,006 - 263,006 US Treasury Note 6,399,861 - 6,399,861 Sub-total 44,209,079 $ 177,734 $ 44,031,345 Uncategorized:
Money Market Fund 37,016
Local Agency Investment Fund 75,006,223
Total $ 119,252,318
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
50 NOTE 4 LONG-TERM RECEIVABLES
As of June 30, 2021, the following loans receivable were outstanding:
Allowance for doubtful accounts was provided for certain borrow ers for which full collection is uncertain.
Pacific Place Expansion Project $ 4,009,037
Singing Wood Senior Housing 2,393,010
First Time Homebuyer Loans 593,000
San Gabriel Valley Habitat for Humanity, Inc. 300,000
Various Housing Deferred Loans and Other Assistance 5,362,446 Mercy Housing, California - Veterans Village Project
Authority HOME Funds Loan $ 400,000
Site Acquisition Loan 280,136
Special Development Loan 350,000 1,030,136
Mercy Housing, California - Family Veterans Project
HOME Development Project Loan 1,272,155
Development Project Mitigation Loan 177,845 1,450,000 Tyler Court Associates, L.P.
Property Acquisition Loan 610,000
HOME Project Loan 712,264
Project Capital Fee Loan 308,987 1,631,251
El Monte Housing Partners LP
Site Acquisition Loan 4,500,000
HOME Project Loan 2,500,000
Project Capital Fee Loan 1,203,824
Predevelopment Loan 1,500,000 9,703,824
Hollywood Community Housing Corporation 358,618
TELACU Housing-El Monte II, Inc. 125,000
TDF Senior Housing
Special Construction Loan 466,629
Project Gap Loan 1,198,416
Long-term Project Note 415,489 2,080,534
El Monte Metro Family Housing (FH)
Site Mortgage Note 1,526,652
HOME Development Project Loan 2,077,000 3,603,652
El Monte Metro Veteran Housing (VH)
Site Mortgage Note 1,199,512 1,199,512
Tyler-Valley Metro Housing LP
Site Mortgage Loan 983,317
Affordable Rental Housing Development (ARHD) Loan 504,500 1,487,817 35,327,837
Allowance for doubtful accounts (21,401,616)
Total $ 13,926,221
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
51 NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)
Pacific Place Expansion Project
On September 14, 2005, the City of El Monte provided a loan to JT LLC for the Pacific Place Expansion Project. Princ ipal payments are due annually be ginning July 15, 2007, and range from $130,000 to $340,000 over the ter m of the loan which ends March 14, 2023. Interest payments on this note are due in quarterly installments on the first day of every cal endar year quarter at a rate equal to the rate payable by the City to HUD. No payment was received during the fiscal year 2020-2021.
Singing Wood Senior Housing
On July 15, 2002, the City provi ded a loan to Singing Wood Seni or Housing, a California Limited Partnership, in the amount of $650,000. Interest is to accrue on the loan at the rate of 3% per annum until the loan is paid in full. Annual payments are to commence on or before April 15 of the first full year after the first residential unit is rented and continue on April 15 each year thereafter until all principal and interest accrued thereon has been repaid. The annual payment shall be de rived from 50% of annual residual receipts derived from the operation of the proj ect. All outstanding indebtedness, including interest, must be repaid in full at the end of the 30-year term of the loan.
In addition, the former El Mont e Community Redevelopment Agency provided a loan to Singing Wood Senior Housing, a California Limited Partnershi p, in the amount of $440,143. Interest is to accrue on the loan at the rate of 3% per annum until the loan is paid in full. Annual payments are to commence on or before April 15 of the first full year after the first residentia l unit is rented and continue on April 15 each year thereafter until all principal and interest accrued thereon has been repaid. The annual payment shall be generated from 50% of annual residual receipts generated from the operation of the project. All out standing indebtedness, includi ng interest, must be repaid in full at the end of the 30-year term of the loan.
The City provided an additional loan from HOME program funds am ounting to $500,000 to assist Singing Wood Senior Housing to acquire certain real property and construct affordable senior cit izen rental housing. The loan b ears an interest rate of 1%. An additional $175,000 loan, which bears an interest of 3% was provided. Annual payments are to commence on or bef ore April 15 of the first ful l year after the first residential unit is rented and after the repayment in full by S inging Wood Senior Housing of its loans from the former Community Redevelopment Agency of the City of El Monte amounting to $440,143 an d the CDBG loan amounting to $ 650,000, and continue on April 15 each year thereafter until all principal and interest accrued thereon has been repaid. The annual payment shall be derived from 50% o f annual residual receipts derived from the operat ion of the project. All outstan ding indebtedness, including interest, must be repaid in full at the end of the 55-year term of the loan.
First-time Homebuyer Program and Various Deferred Loans Housing loans receivable consist of low interest and no interest home assistance loans which are due and payable in full when the borrower’s legal int erest in the property, which is security for the loan, is sold, transferred or conveyed.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
52 NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)
San Gabriel Valley Habitat for Humanity, Inc.
On December 5, 2000, the San Gabriel Valley Habitat for Humanit y executed a promissory note amounting to $300,000 in accordance with an aff ordable housing agreement related to 2504 Burk ett Road property. The note is s ecured by a deed of trust.
Mercy Housing California - Veterans Village Project
The El Monte Housing Authority ent ered into a disposition and d evelopment agreement with Mercy Housing California on November 1, 2011, re lated to the construction of Mercy Housing Veterans Affordable Rental Housin g Community Initiative Project. As part of the Authority’s financial assistance, the Authority provided a loan in the amount of $400,000 as an Authority HOME Funds loan on December 1, 2012. The proceeds of the loan were used to pay portion of the site purchase of $700,000. The Authority provided a second loan amounting to $3 00,000 as a Site Acquisition Loan to be used to pay the remaining portion of the purchase price. The Authority provided a third loan amounting to $350,000 as a Special Development Loan to be used to pay for the developm ent project capital fees. Me rcy Housing executed a non-interest bearing promissory note for each loan for a term of 55 years. The promissory notes are payable from 50% of the residual receipts of the housing project.
Mercy Housing California - Family Veterans Project
The El Monte Housing Authority ent ered into a disposition and d evelopment agreement with Mercy Housing Ca lifornia on October 14, 2015, re lated to the construction of Mercy Housing Family Veterans Affordable Rental Housing Project. As part of the Authority’s financial assistance, the Authority pro vided a HOME Development Project Loan in t he amount of $1,272,155 on Decembe r 14, 2017. The proceeds of the loan were used to acquire the land and improve an affordable rental housing development project. The Authority provided a second loan, the Development Project Mitigation Fee Loan amou nting to $177,845. Mercy Housin g executed promissory notes for each loan bearing 2% interest for a term o f 57 years. The promissory notes are payable from not less than 12.51% of the residual receipts of the housing project.
Tyler Court Associates, L.P.
The El Monte Housing Authority ent ered into a disposition and d evelopment agreement with Tyler Court Associates, L.P. on March 20, 2012, related to the sale of 3348 Tyler Avenue in El Monte, Ca lifornia 91731 and subsequent construction of 20 units of senior affordable rental units, known as Tyler Court Apartments. The Authority sold the site to Tyler Court Associates, L.P. for $610,000 in the form of a loan from the Authority. To enable the constr uction of the project, the Auth ority provided a HOME Project Loan amounting to $712,164 and a Project Capital Fee Lo an amounting to $308,987. These loans were evidenced by three promissory notes bearing interest of
2% simple interest which shall accrue and be payable to the Aut hority on the outstanding principal balance of t he note. Installment payment s of principal and interest shall be payable from 50% of residual receipts of the project on or before 90 days after the end of the projec t accounting year. The notes a nd the remaining principal balance and all accrued and unpaid interest shall be due and payable after 55 years.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
53 NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)
El Monte Housing Partners LP
The City entered into an affordable rental project acquisition and financing agreement with El Monte Housing Partners LP on September 25, 2013 for pur poses of the Gateway Phase 1A Housing, a HOME Investment Partnership Program ( H O M E ) – funded activity that would result i n the development of a 132 u nit workforce family housing building and amenities (the “Jamboree Project” To enable the construction of the project, the City provided a HOME Project Loan amounting to $2,500,000, Site Acquisition Loan amounting to $4,500,000 and a Project Capital Fee Loan amounting to $1,410,673. In December 31, 2013, the City provided a Prede velopment Loan amounting to $1,500,000. These loans were evidenced by four pr omissory notes bearing a rate of 2% simple interest which shall accrue and be payable to the City on the outstanding principal balanc e of the note. Installment pay ments of principal and interest shall be payable from 50% of residual receipts of the project on or before 90 days after the end of the projec t accounting year. The notes a nd the remaining principal balance and all accrued and unpaid interest shall be due and payable after 55 years.
Hollywood Community Housing Corporation
The City provided an affordable rental housing development loan to Hollywood Housing Corporation (HCHC) in s upport of the development of a f orty-nine unit apartment complex on the proper ty generally located at 4704-471 6 Peck Road, El Monte California, 91732 in the amount of $358,618 to finance a portion of the total cost of the Project on December 1, 2016. The proceeds of the loan were used and applied by HCHC solely to pay certain development project fees assessed to the project by the City as follows: (1) public park impact mitigation fees in the amount of $270,480; and (2) an art in public places fee in the amount of $88,137. The loan was evidenced by an HCHC promissory note, sec ured by a deed of trust and bear ing a rate of 2% simple interest which shall accrue and be payable to the City o n the outstanding principal balance of the note. Installment payments by HCHC to the City shall be made annually from the available resi dual receipts of the project be ginning on the June 30 following the date when the City issues a certificate of occupa ncy for the completed project and on each June 30 thereafter, through and until the maturity of the note. The principal and accrued interest payable on the loan shall be due and payable on the earlier of (i) 55 years from t he date of the note; (ii) the sal e or other transfer of the Property by HCC, or (iii) refinancing of the Property by HCHC.
TELACU Housing-El Monte II, Inc.
The City entered into an agreement with TELACU Housing-El Monte II, Inc. (TELACU) to develop and operate a senior housing complex consisting of 7 0 affordable senior housing units known as TELACU-El Monte. The City provided $125,000 HOME funds assistance to aid in the constr uction of the project and to def ray a portion of the cost of construction on February 8, 1999. The City’s HOME funds sha ll be reimbursed to the City by TELACU and shall be due and payable immediately if the project, or any portion thereof or interest therein, is sold, transferred, assigned or refinanced without prior written consent of the City; provided however, that during the term that HUD holds a security interest in the site under the HUD Section 202 Ca pital Advance Documents, the foregoing shall not apply to a transfer to HUD or to a transferee approved by HUD. In the event the project is
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
54 NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)
TELACU Housing-El Monte II Inc. (Continued)
acquired by any entity which is not a HUD permitted transferee, the outstanding principal balance of City’s HOME funds shall be repaid to the City together with interest thereon at the rate equal to the then Federal Default Rate per annum commencing on the date of the sale or transfer of the project. Any such repa yment during the term of the HUD Capital Advance Document s shall be from residual receip ts as defined by HUD, provided that an approval has been obtained from HUD for s uch repayment.
The right of the City to recover the amount of the HOME Funds s hall be in existence for 40 years from the date of issuance of the Certificate of Completion for the Project.
TDF Senior Housing
The “Original Project Gap Loan" was approved on January 1, 2003 . The Long-term Project Note” and the “Special Construction Loan” were originated in March 2004. The notes bear interest at 5% for a term of 45 years. On February 5, 2015, the City and TDF Senior Housing entered into an agreement affirming principal and interest owed by TDF on its loans.
El Monte Metro Family Housing, L.P.
The City entered into a disposit ion, development and affordable rental housing loan agreement with El Monte Metro Family Housing, L.P. on March 18, 2020 for purposes of the El Monte Metro Family Hous ing (FH) Project Gateway Phas e 1A Housing, a HOME Investment Partnership Program (HOME) – funded activity that would result in the development of a 25 rental dwelling units. To enable the de velopment of the project, the City provided a HOME FH Development Project Loan a mounting to $2,000,000, Site Mortgage Note amounting to $1,489,600, and a D eferred developer fee amounting to $272,293. These l oans were evidenced by t wo promissory notes bearing a rate of 1.93% and 3% for Site Mortgage Note and Development Project Loan respectively. Installment payments of principal and interest shall be payable from 50% of residual receipts of the p roject due on June 1st annually. The notes and the remaining principal balance and all accrued and unpaid interest shall be due and payable after 57 years.
El Monte Metro Veteran Housing, L.P.
The City entered into a disposit ion, development and affordable rental housing loan agreement with El Monte Metro Veteran Housing, L.P. on March 18, 2020 for purposes of the El Monte Metro Veteran Ho using (VH) Project that would result in the development of a 28 rental dwelli ng units. To enable the develo pment of the project, the City provided a Site Mort gage Note amounting to $1,170,400, and a Deferred developer fee amounting to $167,918. The loan was evidenced by a promissory note bearing a rate of 1.93%. Installm ent payments of principal and interest shall be payable from 50% of residual rec eipts of the project due on Jun e 1st annually. The notes and the remaining principal balance and all accrued and unpaid interest shall be due and payable after 57 years.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
55 NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)
Tyler-Valley Metro Housing, L.P.
The City entered into a disposit ion, development and affordable rental housing loan agreement with Tyler-Valley Metr o Housing, L.P. on February 16, 2021 for purposes of the Tyler Valley Metro Housing Project that would result in the development of a 53 units affordable rental housing. To enable the development of t he project, the City provided a City Purchase Mortgage Note amounting to $974,546 an d an Affordable Rental Housing Development (A RHD) Loan amounting to $500,000. The City Purchase Mortgage Note bears an interest of 3% per annum, compounding annually.
The ARHD loan bears an interest of 3% per annum, simple interes t. Installment payments of principal and intere st shall be payable from residu al receipts after payment of the deferred developer fee to the Developer. Payment is due upon receipt and no later than June 1st. The not es and the remaining princi pal balance and all accrued and unpaid interest shall be due and payable after 57 years.
Capital lease receivable
A lease receivable is recorded in the City's General Fund. The lease is the remainder due to the City from the sale of the water rights to the Water Authority. The Water Authority is obligated to pay t his lease from surplus revenues over the 50-year life of the lease ending September 1, 2049. Payments vary with the leve l of surplus revenues. There were no surplus revenues for the year ended Jun e 30, 2021. The balance of the lease at June 30, 2021 is $17,977,364. The lease receivable and capitalized lease obli gation have been eliminated similar to in ternal balances in the government-wide statement of net position.
NOTE 5 LAND HELD FOR RESALE
The carrying amount of land is rep orted at cost which approxima tes fair value. As of June 30, 2021, the details of the City's investment in land held for resale are as follows:
General Fund $ 138,266
Housing and Community Development Fund 420,000
Housing Asset Fund 1,504,095
$ 2,062,361
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
56 NOTE 6 CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2021:
Depreciation expense was charged to functions of the primary government as follows:
Beginning Ending
Governmental Activities Balance Increases Decreases Balance
Capital assets not being depreciated:
Land $ 77,314,459 $ 8,650,926 1,167,510 $ 84,797,875 Rights-of-way 266,801,532 33,700 - 266,835,232 Construction-in-progress 12,190,064 5,870,599 8,708,634 9,352,029 Total capital assets not being
depreciated 356,306,055 14,555,225 9,876,144 360,985,136 Capital assets being depreciated:
Land improvements 11,232,352 1,764,267 224,403 12,772,216 Structures and improvements 42,567,100 7,506,353 932,617 49,140,836 Machinery and equipment 22,044,045 1,117,897 1,472,651 21,689,291 Infrastructure 137,937,458 13,415,519 107,400 151,245,577 Total capital assets being
depreciated 213,780,955 23,804,036 2,737,071 234,847,920 Less accumulated depreciation:
Land improvements 6,370,665 406,465 198,206 6,578,924 Structures and improvements 19,951,090 1,342,210 506,840 20,786,460 Furniture and equipment 15,561,740 1,695,271 1,436,718 15,820,293 Infrastructure 75,444,263 3,496,102 47,435 78,892,930 Total accumulated depreciation 117,327,758 6,940,048 2,189,199 122,078,607 Capital assets being
depreciated, net 96,453,197 16,863,988 547,872 112,769,313 Governmental activities
capital assets, net $ 452,759,252 $ 31,419,213 $ 10,424,016 $ 473,754,449 Governmental Activities:
General government $ 1,483,511
Parks and recreation 3,623,971
Economic development 575,916
Public works 206,976
Public safety 1,049,674
Total $ 6,940,048
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
57 NOTE 6 CAPITAL ASSETS (CONTINUED)
In accordance with and as allowed by GASB Statement No. 34, the City capitalizes and reports general infrastructure assets acquired in the current year and prior years.
Infrastructure assets recorded in prior years as part of implementing GASB Statement No. 34 included rights-of-way which amounted to $266,835,232.
Depreciation expense was charged to functions of the primary government as follows:
Beginning Ending
Business-type Activities Balance Increases Decreases Balance Capital assets not being depreciated:
Land $ 310,748 $ - $ - $ 310,748 Construction-in-progress 1,202,017 4,763,836 14,290 5,951,563 Total capital assets not being depreciated 1,512,765 4,763,836 14,290 6,262,311 Capital assets being depreciated:
Water rights 34,152,450 - - 34,152,450 Land improvements 2,801,281 - - 2,801,281 Structures and improvements 692,902 - - 692,902 Machinery and equipment 4,028,126 75,536 - 4,103,662 Infrastructure 25,215,687 48,820 - 25,264,507 Total capital assets being depreciated 66,890,446 124,356 - 67,014,802 Less accumulated depreciation:
Water rights 14,344,029 683,049 - 15,027,078 Land improvements 2,374,686 38,908 - 2,413,594 Structures and improvements 216,646 14,723 - 231,369 Machinery and equipment 2,460,761 361,422 - 2,822,183 Infrastructure 13,095,457 513,037 - 13,608,494 Total accumulated depreciation 32,491,579 1,611,139 - 34,102,718 Capital assets being depreciated, net 34,398,867 (1,486,783) - 32,912,084 Business-type activities capital assets, net $ 35,911,632 $ 3,277,053 $ 14,290 $ 39,174,395 Business-type Activities:
Water Fund $ 1,008,218
Sewer Fund 602,921
Total $ 1,611,139
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
58 NOTE 7 INTERFUND RECEIVABL E, PAYABLE AND TRANSFERS
The composition of interfund balances as of June 30, 2021, is as follows:
Advances To/From Other Funds
The amount owed by the Internal Service Fund to the General Fun d was due to temporary deficit cash balance in the Self Insurance Fund, whic h the City expects to eliminate with future revenues.
Due To/From Other Funds
Amounts due to the General Fund represent short-term borrowings by the Nonmajor Funds. These balances are expected to be repaid within the next fiscal year.
Interfund Transfers
For record-keeping purposes, the City accounts for its Gas Tax monies in a separate fund. Each year, the City trans fers these monies into the Gene ral Fund to fund allowable projects.
Advances To Other Funds
Internal Service
Advances From Other Funds Fund
General Fund $ 300,000
$ 300,000
Miscellaneous Nonmajor Governmental Water
Due From Other Funds: Grants Fund Funds Fund Total
General Fund $ 2,356,789 $ 2,077,018 $ - $ 4,433,807 Sewer Fund - - 729,283 729,283 $ 2,356,789 $ 2,077,018 $ 729,283 $ 5,163,090 Due to Other Funds
Nonmajor Total Internal
General Governmental Governmental Service
Tranfers Out: Fund Funds Funds Funds Total
Governmental Funds:
General Fund $ - $ 64,882 $ 64,882 $ - $ 64,882 Nonmajor governmental 2,994,246 - 2,994,246 - 2,994,246 Business-type funds:
Sewer Fund - - - 100,000 100,000 $ 2,994,246 $ 64,882 $ 3,059,128 100,000 $ 3,159,128 Tranfers In
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
59 NOTE 8 ADVANCES TO THE FORMER COMMUNITY REDEVELOPMENT AGENCY
During the previous fiscal years, the City of El Monte made loa ns to the former Redevelopment Agency. These loans provided for interest at rate s up to 12% per annum depending upon when the loan was initiated.
In June 2011, AB X1 26 dissolved the former Redevelopment Agency, effective (after some litigation on the matter) February 1, 2012. As part of the dissolution process set forth in that bill and a later bill clarifying and modifying th e terms of the dissolution (Assembly Bill 1484, adopted in J une 2012), the existing loan f rom the City to the Agency was considered by the D epartment of Finance to be unenfo rceable. The successor agency to the former redevelopment agency has sought reconsideration by the Department of Finance as to the enforceability of the loan. With the issuance of Findings of Completion to the Successor Agency in April 2013, t he Department of Finance allowed the inclusion of the loan agreements between th e former Redevelopment Agency and the City on the Recognized Obligation Payment Schedule (ROPS), as an enforceable obligation, provided the Oversight Board makes a finding that the loan was for legitimate redevelopment purposes per HSC Section 34191.4(b) (1). During fiscal year 2021, the Successor Agency recorded int erest on the loans amounting to $568,319. Because of the uncertainty as to when t he former Redevelopment Agency will have excess property tax distribution to pay for the loan, the full amount of the loan of $41.7 million (including $15.7 million of adjusted accrued interest) has been reserved as potentially uncollectible as of June 30, 2021. (See Note 18).
NOTE 9 LONG-TERM DEBT
Governmental Activities
The following is a schedule of changes in long-term debt for the fiscal year ended June 30, 2021:
Amount due
Balance at Balance at within one
July 1, 2020 Additions Retirements June 30, 2021 Year
Other debt:
2010 Lease revenue bonds $ 16,110,000 $ - $ 455,000 $ 15,655,000 $ 480,000 Lease Revenue Bonds, 2020 Series A 21,000,000 - - 21,000,000 710,000 Taxable Pension Obligation Bonds, Series 2020 118,725,000 - - 118,725,000 875,000 Notes and loans payable 1,206,000 - 361,000 845,000 300,000 Accrued compensated absences 7,863,076 3,116,890 2,808,477 8,171,489 2,042,872 Net pension liability 136,002,222 47,452,573 164,763,093 18,691,702 - Total OPEB liability 104,971,870 42,445,197 19,779,343 127,637,724 - Claims and judgments 17,359,531 1,343,654 2,042,867 16,660,318 3,319,237 $ 423,237,699 $ 94,358,314 $ 190,209,780 327,386,233 $ 7,727,109 Unamortized bond discount (309,958) - (25,724) (284,234) Unamortized bond premium 204,298 - 10,215 194,083 $ 423,132,039 94,358,314 190,194,271 $ 327,296,082 City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
60 NOTE 9 LONG-TERM DEBT (CONTINUED)
The City has no available, unused lines of credit.
There are no assets pledged as collateral for debt.
The General Fund and Enterprise Funds have been used in prior years to liquidate the pension liability and total OPEB liability.
Agency Cooperation Agreement and the 2010 Taxable Lease Revenue Bonds
The El Monte Public Financing Authority has issued taxable leas e revenue bonds on behalf of the City of El Monte, part of the proceeds of which were loaned to the former Redevelopment Agency to finance certain redevelopment activitie s. The Taxable Recovery Zone Economic Development Lease Revenue Bonds, Series 2010A and the Taxable Lease Revenue Build America Bonds, Series 2010B were issued on December 13, 2010 to provide funds to the Agency to (1) finance the acquisition and development of the City of El Monte Maintenance Yard Facility; (2) fund reserve account; (3) pay for cost of issuance.
These bonds are special obligations of the Authority payable fr om and secured by revenues consisting primarily of amounts payable by the City un der the Lease Agreement.
The 2010 Lease Revenue Bonds are backed by a City General Fund pledge, which shall be payable from any source of available funds to the City. How ever, the bonds were structured with 2 primary sources of revenue (lease payments) a nd Federal Direct payments:
1. Agency Cooperation Agreement – The former Redevelopment Agency pays for a portion of the costs to acquire and construct the project in the form of annual lease payments, summarized below:
$245,000 from the Northwest project area
$485,000 from the Valley/Durfee project area
2. City Enterprise Sublease Agreement – The City Water Enterpri se and City Sewer Enterprise will lease a por tion of the property from the City, and shall make sublease payments to the City Debt Service Fund to be applied by the City for the payment of the lease payments as follows:
$200,000 Water Enterprise Fund
$300,000 Sewer Enterprise Fund
The Agency Cooperation Agreement provides that the Agency may i ncur bonded indebtedness superior to any Agency obligation under the Agency Cooperation Agreement.
If the City defaults on its obligations to make lease payments, the Trustee, as assignee of the Authority, has the right to accelerate lease payments.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
61 NOTE 9 LONG-TERM DEBT (CONTINUED)
$14,790,000 – Taxable Recovery Zone Economic Development Lease Revenue Bonds, Series 2010A
The following schedule illustrates the debt service requirements to maturity for the bonds as of June 30, 2021:
Note: Net interest is gross in terest minus the 45% subsidy from the U.S. Treasury Department pursuant to the "Build America Bonds" program which was created by the American Recovery and Reinvest ment Act of 2009. City Management expects approximately $7.6 million of the interest amount to be repaid using the Recovery Zone Economic Development subsidy.
Based on the annual payments expected from the former Redevelopment Agency, City management expects $14 million of the above debt to be repaid u sing the Agency’s tax increment revenues.
Year
Ending
June 30, Principal Interest
2022 $ - $ 1,318,263
2023 120,000 1,318,263
2024 530,000 1,307,763
2025 555,000 1,261,387
2026 580,000 1,212,825
2027-2031 3,350,000 5,251,687
2032-2036 4,245,000 3,618,000
2037-2041 5,410,000 1,507,500
Total $ 14,790,000 $ 16,795,688
2010 Lease Revenue Bonds
Series A
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
62 NOTE 9 LONG-TERM DEBT (CONTINUED)
$4,465,000 – Taxable Lease Revenue Build America Bonds, Series 2010B
The following schedule illustrates the debt service requirements to maturity for the bonds as of June 30, 2021:
Note: Net interest is gross in terest minus the 35% subsidy from the U.S. Treasury Department pursuant to the "Build America Bonds" program which was created by the American Recovery and Reinvest ment Act of 2009. City Management expects approximately $33,469 of the intere st amount to be repaid using the Buy America Bonds subsidy.
Based on the annual payments expected from the Agency, City management expects $541,459 to be repaid using the Agency’s tax increment revenues.
Year
Ending
June 30, Principal Interest
2022 $ 480,000 $ 66,172
2023 385,000 29,453
Total $ 865,000 $ 95,625
2010 Lease Revenue Bonds
Series B
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
63 NOTE 9 LONG-TERM DEBT (CONTINUED)
Lease Revenue Bonds, 2020 Series A
On June 18, 2020, the El Monte Public Financing Authority issued taxable lease revenue bonds on behalf of the City of El Monte, to provide funds to (i ) finance a substantial portion of the City of El Monte’s Public Agency Retirement System (PARS) Obligation, (ii) fund a reserve for the 2020A Bonds, (iii) fund certain expenses of the City of El Monte, (iv) fund capitalized interest through June 1, 2021, and (v) pay the related costs of issuing the 2020A Bonds.
These bonds are special obligations of the Authority payable fr om and secured by revenues consisting primarily of amounts payable by the City un der the Lease Agreement.
Lease Agreement and Site and Fa cility Lease – The City will lea se a portion of the property from the Authority, and shall make sublease payments to the City Debt Service Fund to be applied by the City for the payment of principal and interest.
If the Authority defaults on its obligations, the Trustee, shall be obligated to exercise such one or more of the rights and powers conferred in Article VIII of the Indenture. The Trustee shall have no right to declare the principal or interest on the bonds to be due and payable immediately.
The debt service payment requirements with respect to above bonds are as follows:
Year
Ending
June 30, Principal Interest
2022 $ 710,000 $ 820,569
2023 740,000 792,169
2024 770,000 762,569
2025 800,000 731,769
2026 830,000 699,769
2027-2031 4,685,000 2, 972,647
2032-2036 5,650,000 2, 008,749
2037-2041 6,815,000 832,980
Total $ 21,000,000 $ 9, 621,221
Lease Revenue Bonds, 2020
Series A
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
64 NOTE 9 LONG-TERM DEBT (CONTINUED)
Taxable Pension Obligation Bonds, Series 2020
On June 9, 2020, the City issued $118,725,000 Taxable Pension O bligation Bonds, Series 2020 to: (i) refinance a portion of the City’s outstandi ng obligation to the California Public Employees’ Reti rement System with respect to certain of the City’s defined benefit retirement plans for its current and retired public safety employees and miscellaneous employees, and (ii) pay the costs of issuing the Series 2020 Bonds.
The City will take all action to levy, or cause to be levied, t he Retirement Tax in accordance with applicable law, including the Constitution of t he State, in an amount sufficient to pay debt service on all outstanding bonds.
Under the terms of the Insuranc e Policy, the Insurer guarantees the scheduled payment of principal and interest on the Series 2020 Bonds when due but shall be unpaid by reason of nonpayment by the City.
The debt service payment requirements with respect to above bonds are as follows:
Year
Ending
June 30, Principal Interest
2022 $ 875,000 $ 4, 140,072
2023 1,470,000 4, 120,554
2024 1,580,000 4, 093,390
2025 1,695,000 4, 061,404
2026 1,820,000 4, 024,553
2027-2031 11,270,000 19,324,860
2032-2036 15,735,000 17,330,349
2037-2041 21,665,000 14,104,117
2042-2046 27,815,000 9,528,090
2047-2051 34,800,000 3,528,316
Total $ 118,725,000 $ 84,255,705
Taxable Pension Obligation Bonds,
Series 2020
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
65 NOTE 9 LONG-TERM DEBT (CONTINUED)
Notes and Loans Payable
HUD Section 108 Loan 2011-A
On August 9, 2001, the City iss ued $2,500,000 of U.S. Governmen t Guaranteed Notes, Series 2001-A, guaranteed by the Secretary of Housing an d Urban Development.
In November 2011, the notes wer e refinanced through the issuanc e of $1,561,000 Guaranteed Notes, Series 2011-A. The U.S. Government Guaranteed Notes, Series 2001-A outstanding balance of $ 1 ,561,000 were considered defeased. During 2021, the principal balance outstanding of the Series 2011-A note of $221,000 was paid.
Upon the Secretary of Housing and Urban Development (HUD) givin g notice that the Borrower is in default under this Contract or the Note, all right, title, and interest of the Borrower in and to the Guaranteed Loan Funds and Guaranteed Loa n Funds Investment Accounts shall immediat ely vest in the Secretary for u s e i n m a k i n g payment on the Note, purchase of Government Obligations in acco rdance with paragraph 10 of the contract, or payment of any other obligatio ns of the Borrower under this Contract or the Fiscal Agency/Trust Agreements, in e ach case as elected by the Secretary in his sole discretion.
HUD Section 108 Loan 2015-A
On June 16, 2004, the City issued $2,200,000 of U.S. Government Guaranteed Notes, Series 2004-A, guaranteed by the Secretary of Housing and Urban Development.
In May 2015, the notes were refi nanced through the issuance of $1,420,000 Guaranteed Notes, Series 2015-A. The U.S. Government Guaranteed Notes, series 2004-A were considered defeased. The principal balance outstan ding of the Series 2015-A note as of June 30, 2021, was $695,000.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
66 NOTE 9 LONG-TERM DEBT (CONTINUED)
The total debt service payment requirements with respect to the loan are as follows:
The principal amount and interes t due for fiscal years 2023, 20 24, and 2025 will be paid off in fiscal year 2022 using the City’s CDBG FY2014 grant funds as approved by HUD to avoid risk of cancellation of fund balance.
Upon the Secretary of Housing and Urban Development (HUD) givin g notice that the Borrower is in default under this Contract or the Note, all right, title, and interest of the Borrower in and to the Guaranteed Loan Funds and Guaranteed Loa n Funds Investment Accounts shall immediat ely vest in the Secretary for u s e i n m a k i n g payment on the Note, purchase of Government Obligations in acco rdance with paragraph 10 of the contract, or payment of any other obligatio ns of the Borrower under this Contract or the Fiscal Agency/Trust Agreements, in e ach case as elected by the Secretary in his sole discretion.
Alameda Corridor East Construction Authority (ACE) Promissory Note On December 21, 2012, the City, through the El Monte Housing Au thority, issued a non-interest bearing Note as evidence of the indebtedness of the Housing Authority to ACE incurred in connection with the purchase by the Housing Authority of certain land from ACE. The purchase price of the property was $700,000 and t he first installment payment of $400,000 was paid on December 17, 2012. The remaining $300,000 was secured in the form of a promissory note. The payment of outstanding principal under this Note shall be made as follows:
Claims and Judgments
As of June 30, 2021, the City is a party to certain lawsuits. A fter reviewing these lawsuits with legal counsel, m anagement has est imated the poten tial claims against the City, not covered by insuranc e, resulting from such litigat ion. These claims and judgments are generally liquidated by the Internal Service Fund. At June 30, 2021, the total estimated liability for claims was $16,660,318. (See Note 12).
Ending
June 30, Principal Interest
2022 $ 150,000 $ 16,588
2023 155,000 12,926
2024 175,000 8,578
2025 215,000 3,064
Total $ 695,000 $ 41,156
HUD Section 108 Loan 2015-A
Ending
June 30, Principal
2022 $ 150,000
Total $ 150,000
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
67 NOTE 9 LONG-TERM DEBT (CONTINUED)
Business-type Activities
The following is a schedule of changes in long-term debt for the fiscal year ended June 30, 2021:
Revenue Bonds Series 2018A
On August 23, 2018, the El Monte Water Authority has issued $18 ,880,000 Revenue Bonds Series 2018A to: (i) refun d all of the outstanding El Mon te Water Authority Refunding Revenue Bonds, 2006 Series; (ii) finance the cost of certain improvements to the City’s Water Enterprise; (iii) purchase a municipal bond insurance policy from Build America Mutual Assuranc e Company to guarantee the schedul ed payment of principal of and interest on the 2018 Bonds; (iv) purchase a mu nicipal bond debt service reserve insurance poli cy from Build America Mutual Assu rance Company for deposit in the Reserve Fund; and (v) pay costs of issuance of the 2018 Bonds.
The reacquisition price was le ss than the net carrying amount o f the old debt by $63,901, which resulted in the re cognition of deferred inflow o f resources (Note 15).
The difference between the reacquisition price and the net carrying amount of the old debt is amortized over the rema ining life of the old debt or th e life of the new debt, whichever is shorter. An economic gain of $18,557 was recognize d as a result of defeasance.
Under the terms of the Reserve Surety Policy, the Insurer will unconditionally and irrevocably guarantee to pay t hat portion of the scheduled paym ents of principal and interest on the 2018 Bonds that becomes due for payment but sha ll be unpaid by reason of nonpayment by the Authority.
Amount due
Balance at Balance at within one
July 1, 2020 Additions Reti rements June 30, 2021 Year Other debt:
Revenue bonds series 2018A $ 18,385,000 $ - $ 535,000 $ 17,850, 000 $ 555,000 Accrued compensated absences 304,725 116,971 136, 003 285,693 71,423 Net pension liability (Note 11) 3,335,715 973,516 3, 994,504 314,727 - Total OPEB liability (Note 13) 6,227,144 2,517,937 1,173,351 7, 571,730 - Capital lease payable 17,977,364 - - 17, 977,364 - $ 46,229,948 $ 3,608,424 $ 5,838,858 43,999,514 $ 626,423 Unamortized bond premium 2,477,271 - 86,922 2, 390,349 $ 48,707,219 3,608,424 5,925,780 $ 46,389,863
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
68 NOTE 9 LONG-TERM DEBT (CONTINUED)
The total debt service payment requirements with respect to abo ve bonds are as follows:
Capital lease payable
A lease payable is recorded in the City's Water Fund. The lease is the remainder due to the City from the sale of the water rights to the Water Authority. The Water Authority is obligated to pay this lease from surplus revenues over the 50-year life of the lease ending September 1, 2049. Payments vary with the level of surpl us revenues. The balance of the lease at June 30, 2021 is $17,977,364.
NOTE 10 NON-COMMITTAL DEBT
Certificates of Participation, Series 1999
On January 15, 1999, the City issued Certificates of Participat ion, Series 1999 (Department of Public Social Se rvices Facility) in the amount o f $38,690,000.
Proceeds of the sale of the cert ificates were used to finance t he acquisition of real property and to construct a Depar tment of Public Social Service s building to be occupied by the County of Los Angeles. The bal ance outstanding on these bonds at June 30, 2021, is $17,815,000. The Ci ty is not liable for the r epayment of this debt.
For this reason, neither the debt nor the related debt service payments are recorded in the City’s financial statements.
Year
Ending
June 30, Principal Interest
2022 $ 555,000 $ 845,775
2023 570,000 823, 275
2024 600,000 796, 875
2025 625,000 766, 250
2026 660,000 734, 125
2027-2031 3,840,000 3,126,875
2032-2036 4,200,000 2,060,763
2037-2041 2,145,000 1,411,350
2042-2046 2,695,000 840,125
2047-2049 1,960,000 150,250
Total $ 17,850,000 $ 11,555,663
Revenue Bonds Series 2018A
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
69 NOTE 11 DEFINED BENEFIT PENSION PLANS
Public Employees Retirement System (PERS) and Public Agency Ret irement System (PARS)
General Information about the Pension Plans
Plan Description
All qualified permanent and probat ionary employees are eligible to participate in the City’s separate Safety (police) and Miscellaneous (all other) Plans, an agent multiple- employer defined bene fit pension plan administered by the Calif ornia Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pensio n plans regarding benefit provisions, assumptions and mem bership information that can be found on the CalPERS website.
Effective July 2000, the City of El Monte entered into a multi-employer agreement with a Public Agency Retirement System (PARS) program, an agent mult iple-employer public employee retirement system that acts as a common investm ent and administrative agent for participating public entities within the State of California. The City participates in CalPERS 2% at 55 retirement plan for misce llaneous employees.
PARS provides an addition to CalPERS benefit for a maximum of 3% retirement.
Benefits Provided
CalPERS provides service retir ement and disability benefits, an nual 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 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit.
The cost of living adjustments for each plan are applied as spe cified by the Public Employees’ Retirement Law.
Upon retirement at age 55, PARS plan provides the eligible employees with 1% times their years of service times t heir highest annual salary. To re ceive benefits, the miscellaneous employees must be at least 55 years of age, have at least five years full-time employment with the Ci ty of El Monte and have termina ted his or her employment with the City of El Monte and concurrently retire from PERS. The benefit is equal to a percentage of highes t pay multiplied by years of service with the percentage varying by retirement age based on a 3.0% at 55 target offset by CalPERS 2% at 55 formula. The plan does not include a withdrawal benef it, death benefit or disability benefit other than a refund of employee contribution with interest credited at 3% per year. Benefits are increas ed by 2% annual cost of livin g adjustments after retirement.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
70 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
The Plans’ provisions and benefit s in effect at June 30, 2021, are summarized as follows:
(1) Employee contributions commence January 1, 2020 at a rate of 1% of pay, increasing to 2% on January 1, 2021, and 3% on January 1, 2022. The increase to 2% was deferred and became effective on November 1, 2021 with a retroactive effect beginning January 1, 2021.
Employees Covered
At June 30, 2019 (valuation date), the following employees were covered by the benefit terms of the Plan:
At June 30, 2020 (valuation date), the following employees were covered by the benefit terms of the Plan:
PARS
Prior to On or after Prior to On or after Prior to
Hire date January 1, 2013 January 1, 2013 January 1, 2013 January 1 , 2013 July 1, 2008 Benefit formula 2% @ 55 2% @ 62 3% @ 50 2.7% @ 57 1% @ 55 Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for lif e monthly for life monthly for life Retirement age 50 - 67 & up 52 - 67 & up 50 - 55 & up 50 - 57 & up 5 5 Monthly benefits, as a %
of eligible compensation 1.4% to 2.4% 1.0% to 2.5% 3% 2.0% to 2.7% 1 % Required employee
contribution rates 7% 7% 9% 14.50% 1% (1)
Required employer
contribution rates 10.824% 10.824% 26.884% 26.884% 8.54% Safety
CalPERs
Miscellaneous
Miscellaneous Safety
Active employees 174 117
Inactive employees or beneficiaries currently receiving benefit s 357 282 Inactive employees entitled but not yet receiving benefits 212 48 Total 743 447
CalPERS
PARS
Active employees 74
Inactive employees or beneficiaries currently receiving benefit s 127 Inactive employees entitled but not yet receiving benefits 17 Total 218
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
71 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers a re determined on an annual basis by the actuary and s hall be effective on the July 1 following notice of a change in the rate. The total pl an contributions are determine d through CalPERS’ annual actuarial valuation proc ess. The actuarially determined rate is the estimated amount necessary to finance t he costs of benefits earned by emp loyees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially d etermined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.
Net Pension Liability
The City’s net pension liability for the Plans is measured as t he total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the CalPERS Plans is measured as of June 30, 2020, using an annual actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The net pension liability of PARS Plan is measured as of June 30, 2020 using an actuarial valuation date of June 30, 2020. A summary of principal assump tions and methods used to determine the net pension liability is shown below.
Actuarial Assumptions
The total pension liability was determined using the following actuarial assumptions:
(1) The mortality table used wa s developed based on CalPERS-spe cific data. The probabilities of mortality are based on the 2017 CalPERS Experi ence Study for the period from 1997 to 2015. Pre retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumpt ions report from December 2017 that can be found on the CalPERS website.
PARS
Miscellaneous Safety
Valuation Date June 30, 2019 June 30, 2019 June 30, 2020 Measurement Date June 30, 2020 June 30, 2020 June 30, 2020 Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 7.15% 7.15% 6.50%
Inflation 2.50% 2.50% 2.50%
Projected Salary Increase 3.4% after 22 years of service (1)
Mortality Rate Table (1)
Entry-Age Normal Cost Method
CalPERS
Varies by entry age and service
Consistent with the Non-
Industrial rates used to value the
Miscellaneous Agency CalPERS
Pension Plans after June 30,
2017.
Derived using CalPERS’ membership
data for all funds
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
72 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
Discount Rate
The discount rate used to measur e the total pension liability w as 7.15% for each CalPERS Plan.
The long-term expected rate of re turn on pension plan investmen ts was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected retu rns, net of pension plan investme nt expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historic al returns of all of 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. Usin g the expected nominal returns for both short- term and long-term, the present value of benefits was calculated for each fund. The expec ted rate of return was set b y calculating the rounded single equivalent expect ed return that arrived at the s ame 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 equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated us ing the capital market assumpti ons applied to determine the discount rate and asset allocation. These rates o f return are net of administrative expenses.
Assumed
asset
Asset Class allocation years 1-10 2 years 11+ 3
Global equity 50.00% 4.80% 5.98%
Fixed income 28.00% 1.00% 2.62%
Inflation assets - 0.77% 1.81%
Private equity 8.00% 6.30% 7.23%
Real assets 13.00% 3.75% 4.93%
Liquidity 1.00% - -0.92%
Total 100.00%
(1) In the System's CAFR, Fixed Income is included in Global De bt Securities; Liquidity is included in Short-term Investments; Inflation Asse ts are included in both Global EquitySecurities and Global Debt Securities.
(2) An expected inflation of 2.00% used for this period. (3) An expected inflation of 2.92% used for this period.
Real return Real return
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
73 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
Discount Rate (Continued)
For PARS Plan, the discount rate used to measure total pension liability was 6.5%.
The plan's fiduciary net position was projected to be available to make all projected future benefit payments of cur rent active and inactive employees. Ther efore, the discount rate for calculating the total pension liability is equal to the long-term expected rate of return.
The assumption for the long-term expected rate of return was selected by the City. Below is a projection of the 30 year average return derived by adding expected inflation to expected long-term real returns and reflecting expected volatil ity and correlation on the Plan's Fiscal 2021 asset allocation. The capital market assumpt ions are per Milliman's investment consulting practice as of June 30, 2021.
Long-Term Long-Term
Expected Expected
Arithmetic Geometric
Estimated Real Rate Real Rate
Asset Class Index Allocation* of Return of Return
US Cash BAML 3-Mon Tbill 0.93% -0.32% -0.32%
US Core Fixed Income Bloomberg Barclays Aggregate 46.45% 1.37% 1.26 % US Equity Market Russell 3000 40.45% 5.33% 3.70%
Foreign Developed Equity MSCI EAFE NR 5.85% 6.27% 4.52% Emerging Markets Equity MSCI EM NR 4.58% 8.64% 4.95%
US REITs FTSE NAREIT Equity REIT 1.74% 5.75% 3.57%
Assumed Inflation - Mean 2.30% 2.30%
Asumed Inflation - Standard Deviation 1.16% 1.16%
Portfolio Real Mean Return 3.65% 3.16%
Portfolio Nominal Mean Return (50th Percentile) * 5.95% 5.53% Portfolio Standard Deviation 9.38%
*The City's asset allocation is shown as of June 30, 2021 becau se the City made a sizable contribution in June 2020 which was invested in various funds i n the 2020-21 fiscal year. The June 30, 2021 allocation presents a more accurate picture of the exp ected rates of return.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
74 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
Changes in the Net Pension Liability
The following tables show the changes in net pension liability over the measurement period:
CalPERS – Miscellaneous Plan
CalPERS – Safety Plan
Total Pension
Liability
(Asset)
Plan Fiduciary
Net Position
Net Pension
Liability (Asset)
Balance at June 30, 2019 (Measurement date) $ 165,129,932 $ 123,385,119 $ 41,744,813 Changes Recognized for the
Service Cost 2,223,508 - 2,223,508
Interest on the total pension liability 11,612,926 - 11,612,926 Differences between expected and
actual experiences 688,036 - 688,036 Changes of assumptions - - - Net plan to plan resource movement - - - Contributions from the employer - 44,559,831 (44,559,831) Contributions from the employee - 1,053,410 (1,053,410) Net investment income - 6,219,041 (6,219,041) Benefit payments (9,022,353) (9,022,353) -
Administrative expenses - (173,943) 173,943 Other miscellaneous expense - - - Net Changes during measur ement period 2019-2020 5,502 ,117 42,635,986 (37,133,869) Balance at June 30, 2020 (Measurement date) $ 170,632,049 $ 166,021,105 $ 4,610,944 Total Pension
Liability
(Asset)
Plan Fiduciary
Net Position
Net Pension
Liability (Asset)
Balance at June 30, 2019 (Measurement date) $ 327,635,169 $ 245,587,295 $ 82,047,874 Changes Recognized for the
Service Cost 5, 308,484 - 5, 308,484 Interest on the total pension liability 23,127,380 - 23, 127,380 Differences between expected and
actual experiences 1,716,753 - 1, 716,753 Changes of assumptions - - - Net plan to plan resource movement - - - Contributions from the employer - 85, 454,914 (85,454,914) Contributions from the employee - 1, 472,970 (1,472,970) Net investment income - 12, 353,616 (12,353,616) Benefit payments (17, 092,628) (17,092,628) -
Administrative expenses - ( 346,218) 346,218 Other miscellaneous expense - - - Net Changes during measurement period 2019-2020 13,05 9,989 81,842,654 (68,782,665) Balance at June 30, 2020 (Measurement date) $ 340,695,158 $ 327,429,949 $ 13,265,209 City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
75 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
PARS
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the City, c alculated using the discount rate as well as what t he City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:
Pension Plan Fiduciary Net Position
Detailed information about the pl an’s fiduciary net position is available in the separately issued CalPERS and PARS financial reports.
Total Pension
Liability
(Asset)
Plan Fiduciary
Net Position
Net Pension
Liability (Asset)
Balance at June 30, 2019 (Measurement date) $ 41,457,353 $ 25,912,103 $ 15,545,250 Changes Recognized for the
Service Cost 356,876 - 356,876
Interest on the total pension liability 2,644,501 - 2,644,501 Changes of assumptions - - - Plan changes - - -
Economic/demographic gains or losses (668,697) - (668,697) Contributions from the employer - 15,697,930 (15,697,930) Contributions from the employee - 29,032 (29,032) Net investment income - 1,027,413 (1,027,413) Benefit payments (2,295,322) (2,295,322) -
Administrative expenses - (6,721) 6,721 Net Changes during measurement period 2019-2020 37,35 8 14,452,332 (14,414,974) Balance at June 30, 2020 (Measurement date) $ 41,494,711 $ 40,364,435 $ 1,130,276 PARS
Miscellaneous Safety
1% Decrease 6.15% 6.15% 5.50%
Net Pension Liability $ 27,035,577 $ 58,923,259 $ 6,000,010 Current Discount Rate 7.15% 7.15% 6.50%
Net Pension Liability $ 4,610,944 $ 13, 265,209 $ 1,130,276 1% Increase 8.15% 8.15% 7.50%
Net Pension Liability (Asset) $ (13,878,777) $ (24,205,254) $ (2,957,370) CalPERS
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
76 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 2021, the City recognized pension e xpense of $3,910,733 and $8,885,144 for CalPERS Miscellaneous Plan and Sa fety Plan, respectively. The City recogni zed pension expens e of $822,981 for PARS Plan for the year ended June 30, 2021. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
$7,405,102 reported as deferred ou tflows of resources related t o contributions subsequent to the meas urement date will be recognized as a redu ction of the net pension liability in the year ending June 30, 2022.
Other amounts reported as deferred outflows of resources and de ferred inflows of resources related to pensions w ill be recognized as pension exp ense (income) as follows:
Deferred Deferred Deferred Deferred Deferred Deferred
Outflows of
Resources
Inflows of
Resources
Outflows of
Resources
Inflows of
Resources
Outflows of
Resources
Inflows of
Resources
Pension contributions subsequent
to measurement date $ 1,760,094 $ - $ 5,230,149 $ - $ 414,859 $ - Differences between actual and
expected experience 837,452 - 1,544,229 - - (787,223) Changes in assumptions - - - - 68,703 - Net differences between projected and
actual earnings on plan investments 1,982,525 - 4,053,320 - 633,213 - Total 4,580,071 - 10,827,698 - 1,116,775 (787,223) $$ CalPERS PARS
$$
Miscellaneous Safety
$$
Year Ending PARS
June 30 Miscellaneous Safety
2022 $ 409,213 $ 695,285 $ (464,611) 2023 729,715 1,573,148 99,013
2024 903,224 1,791,401 149,410
2025 777,825 1,537,715 130,881
2026 - - -
Thereafter - - -
CalPERS
Amount
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
77 NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)
Payable to the Pension Plan
At June 30, 2020, the City reported a payable of $630,216 for the outstanding amount of contributions to the pension plans required for the year ended June 30, 2021.
Allocation to Proprietary Funds
The City allocated net pension liability and related costs to the Water Fund and Sewer Fund based upon the enterprise fun ds’ proportionate share of th e total pension contribution during the fiscal year ended June 30, 2021.
NOTE 12 INSURANCE
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employ ees and natural disasters. The City is self-insured for the first $250,000 on e ach general liability claim and the first $400,000 of each wo rker’s compensation claim agai nst the City. The insurance coverage in excess of the self-insured amount is prov ided by The Independent Cities Risk Management Authority (ICRMA) up to a li mit of $37,000,000 for general liability. For worker’ s compensation, the City is s elf-insured for the first $400,000 on each worker’s compensat ion claim through the Public Risk Innovation, Solutions, and Management (PRISM), formerly known as California State Association of Counties Excess Insurance Authority (CSAC-EIA).
In 1986, the City became a member of the ICRMA, a public entity risk pool currently operating as a common risk managem ent and insurance program for 16 California cities. The City pays an annual p remium to the pool for its exc ess general liability insurance coverage. The agreement for formation of the ICRMA provides that the pool will be self-sustaining through member premiums. The ICRMA publ i s h e s i t s o w n financial report for the year ended June 30, 2021, which can be obtained from ICRMA website. The City continues to carry commercial companies for all other risks of loss, including property insurance, aut o physical damage insurance an d special events insurance. Settled claims have not exceeded this commercial cov erage in any of the past three fiscal years.
Effective July 1, 2006, the City became a member of PRISM, a pu blic entity risk pool currently operating as a common risk management and insurance p rogram for nearly 2,000 public entities which includes California counties, cities, school districts, special districts, housing authorities, f ire districts, and joint power authorities. The City pays an annual premium to the pool for its excess worker’s compensat ion insurance coverage. The agreement for info rmation of the PRISM provides t hat the pool will be self-sustaining through member p remiums. PRISM publishes its ow n financial report for the year ended June 30, 2021, which can be obtained from CSAC-EIA website.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
78 NOTE 12 INSURANCE (CONTINUED)
Claims expenditures and liabilitie s are reported when it is pro bable that a loss has occurred and the amount of the loss can be reasonably estimated . These losses include an estimate of claims that have been incurred, but not reported.
The City has accrued for its anticipated liability with respect to claims filed and claims incurred but not reported to the City as of year-end. The accru als are in the amounts of $11.1 million and $5.6 million for the worker’s compensation claims and general liability claims, respectively, for a total of $16.7 million.
A reconciliation of changes in aggregate liabilities for claims for the current fiscal year and the prior three fiscal years is as follows:
NOTE 13 OTHER POSTEMPLOYMENT BENEFITS (OPEB)
Plan Description
The City participates in the CalPERS medical program in which the City provides other postemployment benefits (OPEB) t hrough a single-employer define d benefit healthcare plan. The plan provides health care benefits to reti red full-time employees in accordance with City MOUs. To be eligible, the employee must be at least 50 years of age and have five years of service.
The City contributes the CalPERS Minimum Employer Contribution (PEMHCA).
Employees who retire from the City, receive a PERS pension and continue their CalPERS medical coverage, are elig ible to receive the PEMHCA mi nimum benefit.
This benefit continues throughout the life of the retiree and surviving spouse.
Benefits Provided
All retiring employees are eligib le to receive the PEMHCA minimum benefit.
Employees who retired prior to July 2, 2000
Retirees receive a benefit which, when added to the PEMHCA mini mum, brings the total up to the Los Angeles Area Kaiser Premium rate. When a retiree becomes eligible for Medicare, the benefit will be limited to the Kaiser Medicar e Supplement rate. This additional retiree and spousal benefit ceases when the retiree reaches age 70.
Claims
Incurred
Fiscal Liability at (Including Claim Liability at
Year Beginning IBNRs) Payments End
2017 $ 12,445,000 $ 4,782,122 $ (3,426,122) $ 13,801,000 2018 13,801,000 4,224,165 (2,509,433) 15,515,732 2019 15,515,732 2,939,331 (2,974,853) 15,480,210 2020 15,480,210 4,444,123 (2,564,802) 17,359,531 2021 17,359,531 1,343,654 (2,042,867) 16,660,318 City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
79 NOTE 13 OTHER POSTEMPLOYMENT B ENEFITS (OPEB) (CONTINUED)
Benefits Provided (Continued)
Employees who retire after July 2, 2000
Employees who receive a service retirement at age 50 or older with at least 10 years of service with the City, or a nonindustrial disability retirement with at least 10 years of service with the City or an i ndustrial disability annuity from PERS receive a lifetime benefit which, when added to the PEMHCA minimum benefit, brings the total up to the Los Angeles Area Kaiser single employee premium rate. Retirees who live outside the Los Angeles Area receive a benefit up to the “Other Southern California” Kaiser single employee rate. When a retiree becomes eligible for Medicare the benefit will be limited to the Kaiser Medicare Supplement rate.
Spousal and dependent child benefits are provided if the employee receives a service retirement after 25 or more y ears of continuous service with th e City, or a disability pension annuity with at least 10 years of service with the City or an industrial disability annuity from PERS. The City contributes a benefit which, when added to the PEMHCA minimum benefit, brings the total up to the Los Angeles Area Ka iser Premium rate.
Spouses and dependent children of r etirees who live outside the Los Angeles Area receive a benefit up to the “Ot her Southern California” Kaiser rates. When a participating spouse becomes elig ible for Medicare, the benefit will be limited to the Kaiser Medicare Supplement rate.
Retirees between 2000 and December 2015 receive Medicare reimbu rsement when qualified under their MOU. Current POA MOU no longer provides t his benefit.
Employees hired after July 2012, upon retirement, will be eligible to purchase medical benefits at City rates and will receive a Retiree Medical Subsidy equal to the CalPERS PEMHCA. This is for a Regular Service Retirement and not an Ind ustrial Disability Retirement. Industrial Disability Retirement benefits will not be altered.
Firefighters who retired prior to outsourcing
Benefits are provided to a clos ed group of retired Firefighters . These retirees are eligible to receive the PEMHCA minimum benefit. In addition, th ey receive City-paid coverage which, when added to the PEMHCA minimum benefit, brings the total up to 100% of the premium rate for the CalPERS medical plan they sele ct. Both the retiree and spouse are covered. This addi tional benefit ends when the r etiree reaches age
70. Since all retired Firefight ers have reached the age of 70, no one is receiving this additional coverage.
Mid Management Employees
All retiring employees are eligib le to receive the PEMHCA minim um benefit. In addition, employees who retire at age 55 or older with at least 15 years of service with the City are eligible to receive a benefit which, when added to the PEMHCA minimum benefit, brings the total up to the CalPERS Los Angeles Area si ngle party Kaiser premium rate. Retirees who live outside the Los Angeles Area receive a benefit up to the “Other Southern California” s ingle-party Kaiser rate. When a retiree becomes eligible for Medicare the benefit will be limited to the single party Kaiser Medicare Supplement rate.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
80 NOTE 13 OTHER POSTEMPLOYMENT B ENEFITS (OPEB) (CONTINUED)
SEIU, General Unit Employees
All retiring employees are eligib le to receive the PEMHCA minim um benefit. In addition, employees who retire from the City and receive a PERS pension are eligible to receive a benefit which, when added to the PEMHCA minimum be nefit, brings the total up to the CalPERS single party Kaiser premium rate. Retir ees must contribute $40 per month to the SEIU Retiree Medical Insurance Fund (activ es also contribute $40 per month).
Top Management and City Council
All retiring employees are eligib le to receive the PEMHCA minim um benefit. Up to 2014, retirees, their spouses and surviving spouses receive ful l CalPERS medical benefit coverage (incl uding, not in addition to, the PEMHCA min imum benefit.) Medicare Part B premiums, CalPERS long-term care coverage, full dental and vision benefits are provided for retir ees and their spouses. 100% of t he above benefits are paid by the City. In addition, t he City will pay retirees $50 p er month toward a life insurance plan until age 70.
Funding Policy and Contributions
The contribution requirements of plan members and the City are established and may be amended by the City, City Council, and/or employee associations. The Plan is not funded. The required cont ribution is based on projected pay-as- you-go financing requirements with additional am ounts to prefund benefits as det ermined annually by the City pursuant to actuarial valuations. The City intends to pay benefit costs as they occur.
Total OPEB Liability
The City’s total OPEB liability was measured as of June 30, 2020 and was determined by an actuarial valuation as of June 30, 2020.
Employees Covered by Benefit Terms
At June 30, 2020 (the valuation dat e), the following employees were covered by the benefit terms:
Category Count
Activ e employees 294
Inactive employees or beneficiaries currently receiving benefits2 6 5 Inactiv e employees entitled to but not yet receiv ing benefits 11 1 City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
81 NOTE 13 OTHER POSTEMPLOYMENT B ENEFITS (OPEB) (CONTINUED)
Actuarial Assumptions
Projection of benefits are based on the substant ive plan (the p lan as understood by the employer and the plan members) based on written plan documents and historical information regarding practices with respect to employer and em ployee contributions and other factors. In the June 30, 2020 actuarial valuation, t he Entry Age Normal method was used. This is an actuarial cost method under which the Actuarial Present Value of the projected benefits of each individual included in the valuation is allocated on a level basis over the earnings or service of the individual between entry age and assumed exit age(s). The portion of this Actuarial Present Valu e allocated to a valuation year is called the Normal Cost.
The total OPEB liability for the June 30, 2020 actuarial valuation was determined using the following actuarial assumptions, applied to all periods inc luded in the measurement, unless otherwise specified:
Actuarial Valuation Date June 30, 2020
Contribution Policy No pre-funding
Discount Rate 2.21% at June 30, 2020 (Bond Buyer 20-Bond Index) General Inflation 2.75% annually
Mortality, Retirement, Disability, Termination CalPERS 1997-2015 Experience Study Mortality Improvement
Mortality projected fully generational with Scale
MP-2020
Salary increases Aggregate - 3% annually
Merit - CalPERS 1997-2015 Experience Study
Medical Trend
Healthcare, non-Medicare eligible - 7% for 2022,
decreasing to an ultimate rate of 4% in 2076
Healthcare, Medicare eligible, non-Kaiser - 6.1%
for 2022, decreasing to an ultimate rate of 4% in
2076
Healthcare, Medicare eligible, Kaiser - 5% for
2022, decreasing to an ultimate rate of 4% in 2076
Medicare Part B premium - 5.1% for 2022, 5.9%
for 2023, decreasing to an ultimate rate of 4% in
2076
PEMHCA Minimum Increase 4.25% annually
Healthcare Participation at Retirement Eligible for supplemental Benefits: 100% Eligible for PEMHCA Minimum Only: 50%
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
82 NOTE 13 OTHER POSTEMPLOYMENT B ENEFITS (OPEB) (CONTINUED)
Discount Rate
The Plan is not funded. The discount rate used to measure the total OPEB liability was
2.21%. The discount rate is based on a yield or index for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/Aa or b etter for benefits not covered by plan assets. The Bond Buyer 20-Bond General Obligation Index was used in determining the discount rate used to measure the Total OPEB Liability as of June 30, 2020.
Change in the Total OPEB Liability
Sensitivity of the total OPEB liability to changes in the discount rate
The following presents the City’s total OPEB liability if it we re calculated using a discount rate that is 1% point lower (1.21%) or 1% point higher (3.21%) than the current rate:
Increases
(Decreases)
Total OPEB
Liability
Balance at June 30, 2019 (measurement date) $ 111,199,014 Changes for the year:
Service cost 3,189,186
Interest on the total OPEB liability 3,949,730
Difference between actual and expected experience (17,875,150 ) Changes in assumptions 37,824,216
Benefit payments (3,077,542)
Net Changes 24,010,440
Balance at June 30, 2020 (measurement date)
$ 135,209,454
1% Decrease Discount Rate 1% Increase
1.21% 2.21% 3.21%
Total OPEB liability $ 161,944,898 $ 135, 209,454 $ 114,448,510 City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
83 NOTE 13 OTHER POSTEMPLOYMENT B ENEFITS (OPEB) (CONTINUED)
Sensitivity of the total OPEB liability to changes in the healthcare cost trend rates
The following presents the City’s total OPEB liability if it we re calculated using a healthcare cost trend rates that is 1% point lower or 1% point higher than the current rate:
OPEB Expense and Deferred Inflows and Outflows of Resources Rel ated to OPEB
For the year ended June 30, 2021, the City recognized OPEB expense of $5,380,495.
At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
$3,041,739 reported as deferred ou tflows of resources related t o contributions subsequent to the meas urement date will be recognized as a redu ction of the total OPEB liability in the year ending June 30, 2022.
1% Decrease
Healthcare
Cost Trend
Rate 1% Increase
Total OPEB liability $ 113,859,811 $ 135, 209,454 $ 162,817,707 Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between actual and expected experience $ - $ 15,304,759 Change of assumptions 36,244,310 7,890,901
Contributions subsequent to measurement date 3,041,739 - $ 39,286,049 $ 23,195,660
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
84 NOTE 13 OTHER POSTEMPLOYMENT B ENEFITS (OPEB) (CONTINUED)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
NOTE 14 COMMITMENTS AND CONTINGENCIES
The City of El Monte has been named as defendant in numerous lawsuits and claims arising in the course of operat ions. In the aggregate, these cl aims seek monetary damages in significant amounts. To the extent the outcome of such litigation has been determined to result in probable financial loss to the City; such loss has been accrued in the accompanying government-wide financial statements.
For other pending or threatened litigation, it is the opinion o f outside counsel and the City Attorney that potential liab ility of the City for such cla ims will not have a material effect on the City’s financial statements.
NOTE 15 DEFERRED OUTFLO WS AND INFLOWS OF RESOURCES
Pursuant to GASB Statement No. 63, “Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position” and GASB Statement No. 65, “Items Previously Reported as Assets and Liabilities,” the City recognized deferred outflows and inflows of resources in the City’s financial statements.
The deferred outflow and inflow of resources pertain to the una mortized difference between the reacquisition price and the net carrying amount of the refunded debt.
Previous financial reporting standards require this amount to b e presented as part of the City’s long-term debt. This deferred outflow of resources i s recognized as a component of interest expense in a systematic and rational manner over the remaining life of the old debt or the life of the new debt, whichever is shorter.
Fiscal Year Deferred Outflows/
Ending June 30 (Inflows) of Resources
2022 $ 2,086,019
2023 2,086,019
2024 2,086,019
2025 2,415,721
2026 4,226,932
Thereafter 147,940
$ 13,048,650
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
85 NOTE 15 DEFERRED OUTFLO WS AND INFLOWS OF RESOURCES
The deferred inflow of resources in the governmental funds balance sheet pertains to unavailable revenues which repres ent receivables that were not received within the availability period.
Refer to Note 11 for deferred outflows and inflows of resources related to pensions.
Refer to Note 13 for deferred outflows and inflows of resources related to OPEB.
NOTE 16 IMPACT OF THE CORONAVIRUS
On January 30, 2020, the World Heal th Organization declared the coronavirus outbreak a "Public Health Emergency of International Concern" a nd on March 10, 2020, declared it to be a pandemic . The coronavirus and actions taken to mitigate it have had and are expected to continue to have an adverse impact on the economies and financial markets of many count ries, including the United S tates. It is unknown how long these conditions will la st and what the complete finan cial effect will be to businesses and other affected or ganizations, including local go vernmental entities.
However, the City’s management bel ieves that the financial impa ct, if any, will not materially affect the June 30, 2021 financial statements.
Business-type activities:
Deferred
Outflow of
Resources
Deferred
Inflow of
Resources
Unamortized difference between the reacquisition
amount and the net carrying amount of the
$ 461,576 $ ( 54,138) refunded debt
Deferred
Inflow of
Resources
Governmental Activities:
Unavailable revenue - receivables that were not
not recognized as revenues $ (3,754,267)
collected within the availability period and were
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
86 NOTE 17 SUBSEQUENT EVENTS
The City has evaluated events subsequent to June 30, 2021 to as sess the need for potential recognition or disclos ure in the financial statements . Such events were evaluated through December 22, 2021, the date the financial sta tements were available to be issued. Based upo n this evaluation, it was dete rmined that, no subsequent events occurred that require recognition or addition al disclosure in the financial statements, other than the above.
NOTE 18 SUCCESSOR AGENCY DISCLOSURES
The accompanying financial state ments also include the Private- purpose Trust Fund for the Successor Agency to the City’s former Redevelopment Age ncy (Successor Agency). The City, as the Success or Agency, serves in a fiduci ary capacity, as custodian for the assets and to wind down the affairs of the fo rmer Redevelopment Agency. Its assets are held in trust for the benefit of the taxing entities within the former Redevelopment Agency’s boundaries and as such, are not available for the use of the City.
Disclosures related to the certai n assets and long-term liabili ties of the Successor Agency are as follows:
Notes and Loans Receivable
Details of loans receivable as of June 30, 2021 were as follows:
RHCDC Working Capital $ 165,110
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
87 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Rio Hondo Community Development Corporation (RHCDC) Working Capital
On January 12, 2004, the former E l Monte Community Redevelopmen t Agency provided a loan to RHCDC for the purchase of rental properties. The loan amount was $820,350 at an interest rate of 5.65% per annum. The outstanding balance as of June 30, 2021 was $165,110. The promissory note expires on January 12, 2024.
Land Held for Resale
The former Redevelopment Agency acquired several parcels of lan d or initiated condemnation proceedings to acquire land for redevelopment purposes. The carrying amount of land is reported at cost which approximates fair value. As of June 30, 2021, the land held for resale balance is $5,963,924.
Long-term Liabilities
The long-term liabilities of the Successor Agency at June 30, 2021 were as follows:
Taxable Tax Allocation Refunding Bonds Payable, Series of 2017
The Bonds are dated May 1, 2017, and were issued to provide funds to the Agency (i) to refund certain obligations o f the El Monte Community Redevel opment Agency currently outstanding in the aggre gate principal of $33,190,000 a s fo l l o w s: ( 1 ) th e $20,680,000 Senior Tax Allocation Revenue Bonds, Series 2007 (M ultiple Redevelopment Project Area Loans), $2,510,000 Subordinate Tax Allocation Revenue Bonds, Series 2007 (Multiple Rede velopment Project Area Subordi nate Loans), and $10,000,000 Revenue Bond, Series 2011 (CMB Infrastructure Inves tment Group V, LP, City Projects) (collectively the “Refunded Bonds”), (ii) to purchase a debt service reserve insurance policy to be credited to a debt service reserve account for the 2017 Bonds and (iii) to pay costs of issuance of the 2017 Bonds. The 2017 Bonds are secured by the pledged of tax revenues.
Amount due
Balance at Balance at within one
July 1, 2020 Additions Retirements June 30, 2021 Year
2017 Tax allocation refunding bonds $ 29,740,000 $ - $ 1,135,000 $ 28,605,000 $ 1,155,000 Loans from other governments
County of Los Angeles 892,800 44,641 - 937,441 - Advances from City of El Monte 41,614,739 5 6 8 , 3 1 9 509,736 41,673,322 - $ 72,247,539 $ 612,960 $ 1,644,736 $ 71,215,763 $ 1,155,000 Unamortized bond discount (789,617) - (30,135) (759,482) $ 71,457,922 6 1 2 , 9 6 0 1,614,601 $ 70,456,281 City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
88 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Taxable Tax Allocation Refunding Bonds Payable, Series of 2017 (Continued)
The following schedule illustrate s the debt service requirement s to maturity for the bonds as of June 30, 2021:
County of Los Angeles Reimbursement Agreement
Northwest El Monte Project Area
During 2007-08, the County of Los Angeles entered into an agreement with the Agency - Northwest El Monte Project Area. The agreement related to tax increment adjustments and overpayments dur ing 2007-08 to assist in fundin g the Gibson Park improvements in the amount of $254,530. The terms of this repay ment are presently being negotiated between the Agency and the County. At June 30, 2021, the principal balance outstanding was $937,441.
The schedules of debt service requirements for the County of Lo s Angeles Reimbursement Agreements were not included becaus e the debt ser vice payments are not on a fixed schedule.
Year
Ending
June 30, Principal Interest
2022 $ 1,155,000 $ 1,099,031
2023 1,180,000 1,068,369
2024 1,220,000 1,033,844
2025 1,260,000 995,856
2026 1,300,000 955,044
2027-2031 6,280,000 4,051,719
2032-2036 3,635,000 3,130,244
2037-2041 4,470,000 2,273,369
2042-2046 5,540,000 1,187,813
2047-2048 2,565,000 113,422
Total $ 28,605,000 $ 15,908,711
Taxable Tax Allocation Refunding
Bond, Series 2017
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
89 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Advances from the City of El Monte
During the previous fiscal years, the City of El Monte made loa ns to the former Redevelopment Agency. With the dissolution of all redevelopmen t agencies in California effective February 1, 2012, the existing loan from the City to the Agency was considered by the Department of Finance to be unenforceable. The successor agency to the former redevelopment agency has sought reconsideration by the Department of Finance as to the enforceability of the loan. In addition, the loan may be reinstated (but is not required to be) under Assembly Bill 1484 following the c ompletion of a due diligence process and issuance of Finding of Completion by the Department of Finance. During fiscal year 2021, the Successor Agency recorded interest on the loans amounting to $568,319. Details of the balance of the loan of $41.7 million at June 30, 2021 (including $15.7 million of adjusted accrued interest) are as follows:
Details of Outstanding Loans
Loan
No.
SOI
Loan
Letter
Date Description Principal
Amount Coupon
Unpaid Interest as of
6/30/2021 at statutory
3%
Outstanding
Balance as of
6/30/21
El Monte Center
3 1-C 9/1/1988
Loans From the City of El Monte
(R-383, 222) 1,313,497 $ 10% 1,249,932$ 2, 563,429$ 4 1-D 4/1/1998
Loan from City to K-mart Deferred
Fees 133,560 LAIF + 2.00% 92,846 226, 406 5 1-E 1/6/2000
Loan from the City of El Monte
Longo Expansion 2,800,000 6.5% 1,802,967 4, 602,967 7 1-I 5/10/1993
Loan from the City of El Monte -
ERAF 50,561 6%, 7.5% 42,174 92,735 8 2-A 2003/2004
Loan from the City of El Monte -
Nelson Honda Jobs Grant 1,444,234 4% 788,792 2, 233,026 9 2-C Feb. 4, 2004
City Cooperation Agreement
Longo New Jobs Grant Agreement 2,500,000 5% 1, 164,167 3, 664,167 10 2-E Feb. 3, 2004 Longo Construction Loan 3,000,000 LAIF + 2 .00% 1,566,750 4, 566,750 Loan Totals 11,241,852 $ 6,707,628 $ 17, 949,480$ Center Amended
3 1-C 1998/1989
Loans From the City of El Monte
(R-356, 385) $ 702,000 10% 650,300 $ 1, 352,300$ 4 1-I 3/25/1997 CDBG Loan Fro m Bank 6 94,602 LAIF + 2. 00% 505,612 1, 200,214 Loan Totals 1,396,602 $ 1, 155,912$ 2, 552,514$ Downtown El Monte
3 1-A 4/6/2005
Loans from the City of El Monte -
King Court (Home Fund) 513,000 $ 10% 249,874$ 762,874$ 4 1-D 1986-1990
Loans From the City of El Monte
(R-360, 364) 1,350,590 10% 1, 339,478 2, 690,068 5 1-E 11/12/1991
Loan from the City of El Monte (R-
428) Nelson Honda 222,950 LAIF + 2 .00% 191,514 414, 464 6 1-F 12/1/1991
Loan from the City of El Monte (R-
436) Orchard 15,000 8% 13,311 28,311 7 1-G 6/1/1995
Loan from the City of El Monte (R-
598) Food Barn 75,000 7.5% 56,525 131, 525 11 2-F 1991-1992
Loan from the City of El Monte R-
432 - Edwards Theater 725,000 9% 643, 679 1,368,679 12 2-F 1991-1992
Loans from the City of El Monte
UDAG (R417) 20,000 9% 18,032 38,032 13 2-G 5/3/1993
Loan from the City of El Monte -
ERAF 59,549 6%, 7.5% 49,314 108, 863 14 2-K 2003/2004
Gabaee Loan and Section 108
Loan - Peck/Ramona Triangle 1,528,675 5% 102,000 1, 630,675 15 3-A 6/1/07
DDA- Agreement- Festial -Capri
Santa Fe Trail Associates 5,390,000
4.5% & LAIF +
2.00% 2, 276,826 7,666,826
Loan Totals 9,899,764 $ 4, 940,553$ 14, 840,317$ City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
90 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Advances from the City of El Monte (Continued)
Details of Outstanding Loans (Continued)
El Monte Center
Loan (1-C)
This loan is composed of three l oans to Star Cash Wash. The fi rst two loans were issued on October 2, 1990, with an original principal value of $670,061 and $343,436.
The third loan was issued in 1986 with a principal value of $300,000. The loans carry an interest rate of 10%, with a final maturity on June 30, 2029.
Loan (1-D)
This loan was issued in 1998 to f inance development fees for K- Mart. The original principal value of loan was $133,560 with a variable rate of interest equal to LAIF plus 200 bps, to be repaid by 2029.
Loan (1-E)
This loan was issued on January 6, 2000 to fund the Longo Expansion. The loan with principal amount of $2.8 million carries an interest rate of 6.5%, with a final maturity in 2029.
Loan (1-I)
The City has combined two loans to finance past SERAF payments to the State of California for fiscal years 1992-93 and 1994-95 for the Center Project Area. The original principal value on the loans was $42,207 and $8,354, respectively. The loans carry an interest rate of 6.0% and 7.5%, due in 2029.
Loan
No.
SOI
Loan
Letter
Date Description Principal
Amount Coupon
Unpaid Interest as of
6/30/2021 at statutory
3%
Outstanding
Balance as of
6/30/21
Northwest El Monte
1 1-A 1986-1990
Loans From the City of El Monte
(R-221, 296, 323, 337, 391) $ 1,723,954 12% 1,688,368 $ 3,412,322 $ 2 1-B 1991/1992
Loans From the City of El Monte
(R-411, 465) 500,000 12% & 7% 421,475 921,475 3 1-C 1992/1993
Loan From the City of El Monte (R-
484) 350,000 7% 284,521 634,521 4 1-D 1994/1995
Loan From the City of El Monte (R-
463) 90,000 8% 74,828 164,828 5 1-F 1994-1995
Loan from the City of El Monte -
Water Fund (R-570) 150,000 7% 119,625 269,625 6 1-I 2005-2006
Loan from the City of El Monte -
ERAF 213,231 LAIF + 2.00% 102,351 315,582 Loan Totals 3,027,185 $ 2,691,168 $ 5,718,353 $ Valley/Durfee
1 1-C 4/16/2006
Loan from the City of El Monte -
ERAF $ 213,231 LAIF + 2.00% 97,233 $ 310,464$ 2 1-D 9/19/2006
Loan from the City of El Monte For
Improvement Costs 217,406 LAIF + 2.00% 84,788 302,194 Loan Totals 430,637 $ 182,021 $ 612,658 $ Grand total 25,996,040$ 15,677,282 $ 41,673,322 $ City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
91 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Advances from the City of El Monte
Details of Outstanding Loans (Continued)
El Monte Center (Continued)
Loan (2-A/D/G)
The three loans (2-A / 2-D / 2-G) were issued over a 10-year pe riod to facilitate the Nelson Honda Jobs Grant program. The loans had seven installment payments made totaling $1,444,234 in principal v alue. The loans carry an int erest rate of 4% with a final maturity in 2029.
Loan (2-C)
The City loaned the Agency an aggr egate of $2.5 million in orde r to provide a New Jobs Grant Loan to Longo, comm encing in 2004. The Agency made three (3) installment payments to Longo totaling $2.5 million over 3 years. The loans are to be repaid over a 20 year period (2024), with a 5% interest rate.
Loan (2-E)
An additional construction loan was issued to Longo. The origi nal principal value of the loan was $3,000,000, with adjus table interest rate equal to LAIF plus 200 bps, to be repaid by 2024.
Center Amended
Loan (1-C)
The City provided two loans in order to purchase two properties (11923 Landsdale and Djanogly Property) needed to expand and improve Fire Station No. 3. The loans were issued in 1988 with an original principal value of $102,000 and in 1989 for $600,000.
Both loans carry an interest rate of 10% to be repaid by 2029.
Loan (1-I)
The loan to the Community Reinvestment Fund (CRF) was issued on March 25, 1997 which replaced the original loan (1-F) made to Gunderson Nissan totaling $694,602.
The loan will be repaid by 2029 at an interest rate equal to LAIF plus 200 bps.
Downtown El Monte
Loan (1-A)
In 2005, the City provided a loan to the Agency in the amount o f $513,000 for the purchase of a real property at King Court. The loan carries an interest rate of 10%, to be repaid by 2042.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
92 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Details of Outstanding Loans (Continued)
Downtown El Monte (Continued)
Loan (1-D)
The loan is composed of two loans for the purchase of real property in the Downtown Project Area in 1988. The first loan original principal value was $100,000 and the second loan was $1,250,590. Both loans carry an interest rate of 10% and are due in 2042.
Loan (1-E)
In 1991, the City issued a Loan to t he Agency to purchase land for Nelson Honda in the amount of $222,950. The outst anding loan balance is to be r epaid by 2042 and carry an interest rate of LAIF plus 200 bps.
Loan (1-F)
In 1991, the City issued a loan to the Agency to purchase land for additional Orchard street extension in the amount of $15,000. The loan has a matur ity date of 2042 with an interest rate of 8%.
Loan (1-G)
The City issued a Loan to the Agency in 1995, in the Downtown Project area for Food Barn. The loan amount of $75,000 carry an interest rate of 7.5% to be repaid by 2042.
Loan (2-F)
The loan is composed of two loans. The first loan was issued in 1991 for Peck/Triangle enhancement in the Downtown Project area. The loan original pri ncipal value was $20,000 and carries an interest rate of 9% to be repaid by 2011. The second loan was issued in 1991 for the Edwards Theater project. The loan original principal value was $725,000 with an interest rate of 9% to be repaid by 2011.
Loan (2-G)
The City combined two loans used to finance past SERAF payments to the State of California for fiscal years 1992-93 and 1994-95 for the Downtow n Project Area. The original principal values on t he loans were $43,823 and $15,726 , respectively. The loans carry an interest rate of 6% and 7.5%, due in 2042.
Loan (2-K)
The loan is composed of HUD Sect ion 108 (Peck/Ramona) which hav e two components: (1) Cash grant, (2) Land assembly, issued in 2004.The first loan has an original principal value of $2, 200,000 with an adjustable inter est rate to be repaid by 2024. The second loan was $200,00 0 and carries an interest rate of 5% to be repaid by 2024. During fiscal year 2020-2021, the Successor Agency paid the City $509,736.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
93 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Details of Outstanding Loans (Continued)
Downtown El Monte (Continued)
Loan (3-A)
The loan is composed of two loans issued in 2007. The first loan original principal value was $4,400,000 and carries an interest rate of 4.5% with a maturity date of 2032. The second loan amount was $990,000 has a variable interest rate equal to LAIF plus 200 bps to be repaid by 2032.
Northwest El Monte
Loan (1-A)
The loan is composed of five loans to purchase real property on West Valley Boulevard for Longo Toyota totaling $1,723,954. The loans were issued between 1986 and 1990 and mature in 2044, with a stated interest rate of 12%.
Loan (1-B)
The loan is composed of several amendments to 1-A loans, for th e Longo Toyota Project. The first loan was is sued in 1991. The original princ ipal value of loan was $150,000 with an interest rate of 12% to be repaid by 2044. The second loan was issued in 1992. The original principal value of the loan was $3 50,000 with an interest rate of 7% to be repaid by 2044.
Loan (1-C)
In 1993, the City issued a Loan to t he Agency to purchase property of the former site of Longo Toyota for the Titan Unlimited partnership. The original principal value of loan was $350,000 with an interest rate of 7% to be repaid by 2044.
Loan (1-D)
In 1992, the City issued a Loan to the Agency for third party environmental consultant fees in the Northwest Project ar ea. The original principal valu e of loan was $90,000 with an interest rate of 8% to be repaid by 2044.
Loan (1-F)
In 1994, the City issued a Loan to the Agency for costs associa ted with groundwater investigation. The original principal value of loan was $150,000 with an interest rate of 7% to be repaid by 2044.
Loan (1-I)
The City has SERAF payment to the State of California for fiscal year 2005-06 for the Northwest Project Area. The orig inal principal value on the lo an was $213,321. The loan has a final maturity date of 2044 and carries an interest rate of LAIF plus 200 bps.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
94 NOTE 18 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Details of Outstanding Loans (Continued)
Valley / Durfee
Loan (1-C)
The City has SERAF payment to the State of California for fiscal year 2004-05 for the Valley/Durfee Project Area. The original principal value on th e loan was $213,231.
The loan has a final maturity date of 2048 and carries an interest rate of LAIF plus 200 bps.
Loan (1-D)
In 2006 the City issued a loan to the Agency for sewer improvem ents. The original principal value was $217,406 with an interest rate of LAIF plus 200 bps to be repaid by 2048.
Management’s Evaluation of Outstanding Loans
Management believes, in consultation with legal counsel, that the above obligations of the Dissolved RDA to the City a re valid enforceable obligations payable by the Successor Agency under the requirements of the Dissolution Act and AB 1484.
With the issuance of Findings of Completion to the Successor Ag ency in April 2013, the Department of Finance allowed the inclusion of the loan agreements between the former Redevelopment Agency and t he City on the Recognized Obli gation Payment Schedule (ROPS), as an enforceable obligation, provided the Oversight Board makes a finding that the loan was for legitimate redevelopment purpos es per HSC Section 34191.4(b)(1). As of December 22, 2021, the Oversight Board ha s not yet made findings that all the loans were for legitimate redevelopment purposes.
NOTE 19 GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMEN TS
ISSUED, NOT YET EFFECTIVE
The Governmental Accounting St andards Board (GASB) has issued s everal pronouncements, that have effectiv e dates that may impact futur e financial presentations. Management has not yet determined any impact the implementation of the following statements may have on the financial statements of the City.
GASB No. 87
In June 2017, the Governmental A ccounting Standards Board issue d Statement No. 87 “Leases”. The requirements of t his Statement are effective f or reporting periods beginning after June 15, 2021, as amended by GASB No, 95.
City of El Monte
Notes to Financial Statements
Year ended June 30, 2021
95 NOTE 19 GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMEN TS
ISSUED, NOT YET EFFECTIVE (CONTINUED)
GASB No. 89
In June 2018, the Governmental A ccounting Standards Board issue d Statement No. 89 “Accounting for Interest Cost Incurred before the End of a C onstruction Period”.
The requirements of this Statement are effective for reporting periods beginning after December 15, 2020.
GASB No. 91
In May 2019, the Governmental Accounting Standards Board issued Statement No. 91, “Conduit Debt Obligations.” The requirements of this Statement are effective for reporting periods beginning after December 15, 2021.
GASB No. 92
In January 2020, the Governmental Accounting Standards Board is sued Statement No. 92, “Omnibus 2020.” The requirements of this Statement are effective for reporting periods beginning after June 15, 2021.
GASB No. 93
In March 2020, the Governmental Accounting Standards Board issued Statement No. 93, “Replacement of Interbank Offered Rates.” The requirements of this Statement are effective for reporting periods beginning after June 15, 2021.
GASB No. 94
In May 2020, the Governmental A ccounting Standards Board issued Statement No. 94, “Public-Private and Public-P ublic Partnerships and Availabi lity Payment Arrangements.” The requirements of this Statement are effective for reporting periods beginning after June 15, 2022.
GASB No. 96
In May 2020, the Governmental A ccounting Standards Board issued Statement No. 96, “Subscription-Based Information Technology Arrangements.” The requirements of this Statement are effective for reporting periods beginning after June 15, 2022.
GASB No. 97
In June 2020, the Governmental A ccounting Standards Board issue d Statement No. 97, “Certain Component Unit Cr iteria, and Accounting and Financ ial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plan – an amendment of GASB Statements No. 14, 84, and a suppression of GASB Statement No. 32.” The requirements of this Statement are effective for reporting periods beginning after June 15, 2021.
REQUIRED SUPPLEMENTARY INFORMATION
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City of El Monte
Budgetary Comparison Schedule
General Fund
Year ended June 30, 2021
96 Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 54,924,000 $ 58,816,800 $ 63,234,338 $ 4,417,538 Licenses and permits 1,506,200 1,069,200 1,205,242 136,042 Intergovernmental 547,000 522,000 736,927 214,927 Charges for services 3,038,500 1,837,400 2,166,388 328,988 Fines and forfeitures 719,000 611,600 722,566 110,966 Use of money and property 250,000 533,000 (181,241) (714,241) Miscellaneous 380,000 533,000 1,109,760 576,760 Total revenues 61,364,700 63,923,000 68,993,980 5,070,980 Expenditures
Current:
General government 11,130,531 11,652,331 11,662,429 (10,098) Parks and recreation 2,268,315 2,429,215 2,184,376 244,839 Economic development 3,547,627 3,464,207 3,916,468 (452,261) Public works 7,279,680 7,582,355 6,856,996 725,359 Public safety 45,371,197 47,797,597 47,147,068 650,529 Capital outlay 113,000 211,000 123,275 87,725 Total expenditures 69,710,350 73,136,705 71,890,612 1,246,093 Excess(deficiency) of revenues over
expenditures (8,345,650) (9,213,705) (2,896,632) 6,317,073 Other financing sources (uses)
Transfers in 2,900,000 2,900,000 2,994,246 94,246 Transfers out (37,996) (37,996) (64,882) (26,886) Net other financing sources (uses) 2,862,004 2,862,004 2,929,364 67,360 Change in fund balance (5,483,646) (6,351,701) 32,732 6,384,433 Fund balances, beginning of year 46,105,124 46,105,124 46,105,124 - Fund balances, end of year $ 40,621,478 $ 39,753,423 $ 46,137,856 $ 6,384,433 City of El Monte
Budgetary Comparison Schedule
Project Homekey Grant
Year ended June 30, 2021
97 Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ - $ 14,522,000 $ 17,713,213 $ 3,191,213 Use of money and property - - 3,520 3,520 Total revenues - 14,522,000 17,716,733 3,194,733 Current:
Economic development - 287,000 250,000 37,000 Capital outlay - 14,235,000 14,108,898 126,102 Total expenditures - 14,522,000 14,358,898 163,102 Change in fund balance - - 3,357,835 3,357,835 Fund balances, beginning of year - - - - Fund balances, end of year $- $ - $ 3,357,835 $ 3,357,835 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Housing and Community Development Fund
Year ended June 30, 2021
98 Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 4,941,401 $ 4,941,401 $ 2,460,242 $ (2,481,159) Use of money and property 179,628 179,628 555,528 375,900 Miscellaneous 554,280 554,280 679,200 124,920 Total revenues 5,675,309 5,675,309 3,694,970 (1,980,339) Expenditures
Current:
Parks and recreation 59,881 152,294 122,977 29,317 Economic development 2,382,273 4,800,747 2,029,106 2,771,641 Public works 350,000 362,786 9,099 353,687 Capital outlay 2,233,062 2,073,693 745,370 1,328,323 Debt service:
Principal retirement 361,000 361,000 361,000 - Interest and fiscal charges 22,443 22,443 22,443 - Total expenditures 5,408,659 7,772,963 3,289,995 4,482,968 Change in fund balance 266,650 (2,097,654) 404,975 2,502,629 Fund balances, beginning of year 1,231,917 1,231,917 1,231,917 - Fund balances, end of year $ 1,498,567 $ (865,737) $ 1,636,892 $ 2,502,629 Final
City of El Monte
Budgetary Comparison Schedule
Housing Assets Fund
Year ended June 30, 2021
99 Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ 35,000 $ 35,000 $ 39,031 $ 4,031 Miscellaneous 200,000 200,000 32,097 (167,903) Total revenues 235,000 235,000 71,128 (163,872) Expenditures
Current:
Economic development 722,600 722,600 526,576 196,024 Total expenditures 722,600 722,600 526,576 196,024 Change in fund balance (487,600) (487,600) (455,448) 32,152 Fund balances, beginning of year 3,624,677 3,624,677 3,624,677 - Fund balances, end of year $ 3,137,077 $ 3,137,077 $ 3,169,229 $ 32,152 Final
City of El Monte
Budgetary Comparison Schedule
American Rescue Plan Act
Year ended June 30, 2021
100
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ - $ 21,000,000 $ - * $ (21,000,000) Use of money and property - - 17,800 17,800 Total revenues - 21,000,000 17,800 (20,982,200) Current:
General government - 21,000,000 - 21,000,000 Total expenditures - 21,000,000 - 21,000,000 Change in fund balance - - 17,800 17,800 Fund balances, beginning of year - - - - Fund balances, end of year $ - $ - $ 17,800 $ 17,800 * The American Rescue Plan Act (ARPA) funding received in May 2021 was reported as advances as of the end of the fiscal year and will be recognized as revenue in FY21/22.
Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Retirement
Year ended June 30, 2021
101
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 13,200,000 $ 13,200,000 $ 13,575,259 $ 375,259 Intergovernmental 85,000 85,000 83,278 (1,722) Use of money and property - - 18,141 18,141 Miscellaneous - - 104,231 104,231 Total revenues 13,285,000 13,285,000 13,780,909 495,909 Expenditures
Current:
General government 8,295,806 6,856,000 5,480,208 1,375,792 Debt service:
Interest and fiscal charges 2,568,886 2,568,886 2,613,422 (44,536) Total expenditures 10,864,692 9,424,886 8,093,630 1,331,256 Change in fund balance 2,420,308 3,860,114 5,687,279 1,827,165 Fund balances, beginning of year 2,775,158 2,775,158 2,775,158 - Fund balances, end of year $ 5,195,466 $ 6,635,272 $ 8,462,437 $ 1,827,165 City of El Monte
California Public Retirement System (CalPERS)
Schedule of Changes in the Net Pension Liability and Related Ratios Miscellaneous Plan
Last Ten Years*
102
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 Total Pension Liability
Service Cost $ 1,413,675 $ 1,398,531 $ 1,649,003 $ 1,808,688 $ 2,073,719 $ 2,110,567 $ 2,223,508 Interest on total pension liability 10,356,614 10,529,069 10,734,759 10,805,162 10,779,948 11,240,731 11,612,926 Differences between expected and actual experience - (1,904,480) (1,557,996) (2,848,478) (644,299) 2,070,227 - Changes in assumptions - (2,620,669) - 9,183,934 (4,260,821) - 688,036 Benefit payments, including refunds of employee contributions (7 ,622,269) (7,759,491) (7,852,687) (8,150,427) (8,237,351) (8,758,226) (9,022,353) Net change in total pension liability 4,148,020 (357,040) 2,973,079 10,798,879 (288,804) 6,663,299 5,502,117 Total pension liability - beginning 141,192,499 145,340,519 144,983,479 147,956,558 158,755,437 158,466,633 165,129,932 Total pension liability - ending (a) $ 145,340,519 $ 144,983,479 $ 147,956,558 $ 158,755,437 $ 158,466,633 $ 165,129,932 $ 170,632,049 Plan Fiduciary Net Position
Contributions - employer $ 2,469,291 $ 2,877,899 $ 3,606,881 $ 4,322,644 $ 4,360,371 $ 4,797,362 $ 44,559,831 Contributions - employee 849,234 726,230 753,952 806,051 880,614 951,813 1,053,410 Net investment income 16,546,367 2,394,089 507,287 11,531,597 9,577,509 7,738,382 6,219,041 Benefit payments (7,622,269) (7,759,491) (7,852,687) (8,150,427) (8,237,351) (8,758,226) (9,022,353) Administrative expenses - (120,827) (65,429) (154,004) (175,562) (84,733) (173,943) Net plan to plan resource movement - - - - (276) 3,997 - Other miscellaneous expense - - - - (333,395) 276 - Net change in plan fiduciary net position 12,242,623 (1,882,100) (3,049,996) 8,355,861 6,071,910 4,648,871 42,635,986 Plan fiduciary net position - beginning 96,997,950 109,240,573 107,358,473 104,308,477 112,664,338 118,736,248 123,385,119 Plan fiduciary net position - ending (b) $ 109,240,573 $ 107,358,473 $ 104,308,477 $ 112,664,338 $ 118,736,248 $ 123,385,119 $ 166,021,105 Net pension liability - ending (a)-(b) $ 36,099,946 $ 37,625,006 $ 43,648,081 $ 46,091,099 $ 39,730,385 $ 41,744,813 $ 4,610,944 Plan fiduciary net position as a percentage of the total pensio n liability 75.16% 74.05% 70.50% 70.97% 74.93% 74.72% 97.30% Covered payroll $ 9,288,883 $ 9,287,631 $ 10,689,767 $ 10,659,405 $ 12,164,717 $ 12,262,186 $ 13,048,757 Net pension liability as percentage of covered payroll 388.64% 40 5.11% 408.32% 432.40% 326.60% 340.44% 35.34% Notes to Schedule:
* Fiscal year 2015 was the first year of implementation, theref ore only seven years are shown.
Changes in assumption - None in 2019 or 2020. In 2018, demographic assumptions and i nflation rate were changed in accordance to the CalPERS Experience Study and Review of Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount ra te was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 201 5, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction fo r pension plan administrative expense). In 2014, amounts report ed were based on the 7.5 percent discount rate.
Benefit changes - The figures above include any liability impact that may have resulted from voluntary benefit changes that occurred after the June 30, 2019 valuation. However, offers of Two Years Additional Service Cred it (a.k.a. Golden Handshakes) that occurred after the June 30, 2019 valuation date are not included in the figures above, unless the liability impact is d eemed to be material by the plan actuary.
Measurement Period
City of El Monte
California Public Retirement System (CalPERS)
Schedule of Plan Contributions
Miscellaneous Plan
Last Ten Years*
103
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 Actuarially determined contributions $ 2,877,899 $ 3,606,881 $ 5,032,657 $ 5,132,314 $ 5,427,806 $ 5,454,712 $ 1,760,094 Contributions in relation to the actuarially determined contrib utions (2,877,899) (3,606,881) (5,032,657) (5,132,314) (5,427,806) (5,454,712) (1,760,094) Contribution deficiency / (excess) $ - $ - $ - $ - $ - $ - $ - Covered Payroll $ 9,286,371 $ 9,853,856 $ 10,684,485 $ 11,970,320 $ 12,098,906 $ 12,831,648 $ 13,025,827 Contributions as a percentage of Covered Payroll 30.99% 36.60% 47. 10% 42.88% 44.86% 42.51% 13.51% Notes to Schedule:
Actuarial Cost Method Entry age normal
Amortization method / Period For details, see June 30, 2018 Fund ing Valuation Report.
Asset valuation method Market Value of Assets. For details, see June 30, 2018 Funding Valuation Report.
Inflation 2.50%
Salary increases Varies by Entry age and Service
Payroll Growth 2.75%
Investment rate of return 7.0%, net of pension plan investment expense and administrative expenses; includes inflation Retirement age The probabilities of retirement are based on the 2014 CalPERS Experience Study for the period from 1997 to 2011.
Mortality Pre-Retirement Mortality: Non-industrial death rates v ary by age and gender. Industrial death rates vary by age.
Post Retirement: Rates vary by age, type of retirement, and gen der. * Fiscal year 2015 was the first year of implementation, theref ore only seven years are shown.
The actuarial methods and assumptions used to set the actuarially determi ned contributions for Fiscal Year 2020-21 were from the June 30 , 2018 funding valuation report.
Fiscal Year
City of El Monte
California Public Retirement System (CalPERS)
Schedule of Changes in the Net Pension Liability and Related Ratios Safety Plan
Last Ten Years*
104
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 Total Pension Liability
Service Cost $ 4,209,379 $ 4,080,356 $ 3,854,169 $ 4,712,074 $ 4,781,609 $ 5,112,385 $ 5,308,484 Interest on total pension liability 20,146,739 20,530,962 21,083,754 21,269,142 21,373,803 22,237,353 23,127,380 Differences between expected and actual experience - (5 ,343,596) (2,506,398) (6,149,797) 94,618 1, 881,382 1,716,753 Changes in assumptions - (5 ,126,822) - 18 ,142,293 (8,890,355) - - Benefit payments, including refunds of employee contributions (1 3,982,615) (14,149,001) (15,382,567) (15,604,395) (15,908,506) (16,340,609) (17,092,628) Net change in total pension liability 10,373,503 (8,101) 7, 048,958 22,369,317 1,451,169 12,890,511 13,059,989 Total pension liability - beginning 273,509,812 283,883,315 283,875,214 290,924,172 313,293,489 314,744,658 327,635,169 Total pension liability - ending (a) $ 283,883,315 $ 283,875,214 $ 290,924,172 $ 313,293,489 $ 314,744,658 $ 327,635,169 $ 340,695,158 Plan Fiduciary Net Position
Contributions - employer $ 5,853,271 $ 6,433,171 $ 7,088,089 $ 8,168,448 $ 9,279,382 $ 10,651,799 $ 85,454,914 Contributions - employee 1,231,838 1, 219,054 1,145,343 1,209,042 1,341,650 1,535,596 1,472,970 Net investment income 32,363,060 4,802,759 987,096 22, 641,870 18,728,046 15,347,021 12,353,616 Benefit payments (13,982,615) (14,149,001) (15,382,567) (15,604,395) (15,908,506) (16,340,609) (17,092,628) Administrative expense - ( 238,927) ( 129,391) ( 304,170) ( 346,136) ( 167,390) ( 346,218) Net plan to plan resource movement - - - - (547) (3 ,997) - Other miscellaneous expense - - - - ( 657,319) 547 - Net change in plan fiduciary net position 25,465,554 (1,932,944) (6,291,430) 16,110,795 12,436,570 11,022,967 81,842,654 Plan fiduciary net position - beginning 188,775,783 214,241,337 212,308,393 206,016,963 222,127,758 234,564,328 245,587,295 Plan fiduciary net position - ending (b) $ 214,241,337 $ 212,308,393 $ 206,016,963 $ 222,127,758 $ 234,564,328 $ 245,587,295 $ 327,429,949 Net pension liability - ending (a)-(b) $ 69,641,978 $ 71,566,821 $ 84,907,209 $ 91,165,731 $ 80,180,330 $ 82,047,874 $ 13,265,209 Plan fiduciary net position as a percentage of the total pensio n liability 75.47% 74.79% 70.81% 70.90% 74.53% 74.96% 96.11% Covered payroll $ 12,907,061 $ 13,042,114 $ 12,062,372 $ 12,935,662 $ 13,704,028 $ 14,603,059 $ 15,232,380 Net pension liability as percentage of covered payroll 539.56% 54 8.74% 703.90% 704.76% 585.09% 561.85% 87.09% Notes to Schedule:
* Fiscal year 2015 was the first year of implementation, theref ore only seven years are shown.
Benefit changes - The figures above include any liability impact that may have resulted from voluntary benefit changes that occurred after the June 30, 2019 valuation. However, offers of Two Years Additional Service Cred it (a.k.a. Golden Handshakes) that occurred after the June 30, 2019 valuation date are not included in the figures above, unless the liability impact is d eemed to be material by the plan actuary.
Changes in assumption -None in 2019 or 2020. In 2018, demographic assumptions and in flation rate were changed in accordance to the CalPERS Experien ce Study and Review of Assumptions December 2017. There were no ch anges in the discount rate. In 201 7, the discount rate was redu ced from 7.65 percent to
7.15 percent. In 2016, t here were no changes. In 2015, amounts reported reflect an adjustment o f the discount rate from 7.5 pe rcent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based o n the 7.5 percent discount rate.
Measurement Period
City of El Monte
California Public Retirement System (CalPERS)
Schedule of Plan Contributions
Safety Plan
Last Ten Years*
105
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 Actuarially determined contributions $ 6,433,171 $ 7,088,089 $ 9,253,254 $ 10,595,066 $ 11,903,410 $ 11,663,278 $ 5,230,149 Contributions in relation to the actuarially determined contrib utions (6,433,171) (7,088,089) (9,253,254) (10,595,066) (11,903,410) (11,663,278) (5,230,149) Contribution deficiency / (excess) $ - $ - $ - $ - $ - $ - $ - Covered Payroll $ 11,726,459 $ 11,417,560 $ 12,250,848 $ 13,129,258 $ 14,146,753 $ 14,582,551 $ 14,757,122 Contributions as a percentage of Covered Payroll 54.86% 62.08% 75. 53% 80.70% 84.14% 79.98% 35.44% Notes to Schedule:
Actuarial Cost Method Entry age normal
Amortization method / Period For details, see June 30, 2018 Fund ing Valuation Report.
Asset valuation method Market Value of Assets. For details, see June 30, 2018 Funding Valuation Report.
Inflation 2.50%
Salary increases Varies by Entry age and Service
Payroll Growth 2.75%
Investment rate of return 7.0%, net of pension plan investment expense and administrative expenses; includes inflation Retirement age The probabilities of retirement are based on the 2014 CalPERS Experience Study for the period from 1997 to 2011.
Mortality Pre-Retirement Mortality: Non-industrial death rates v ary by age and gender. Industrial death rates vary by age.
Post Retirement: Rates vary by age, type of retirement, and gen der. * Fiscal year 2015 was the first year of implementation, theref ore only seven years are shown.
Fiscal Year
The actuarial methods and assumptions used to set the actuarial ly determined contributions for Fiscal Year 2020-21 were from t he June 30, 2018 funding valuation report.
City of El Monte
Public Agency Retirement System (PARS)
Schedule of Changes in the Net Pension Liability and Related Ratios Retirement Enhancement Plan
Last Ten Years*
106
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 Total Pension Liability
Service Cost $ 482,698 $ 497,179 $ 459,664 $ 434,485 $ 340,582 $ 356,876 Interest on total pension liability 2,405,253 2,468,145 2,530,571 2,636,103 2,690,111 2,644,501 Effect of plan changes - - 202,891 - (91,583) - Effect of economic/demographic gains or losses - - 489,846 - (1,720,986) (668,697) Changes in assumptions - - - - 297,709 - Benefit payments, including refunds of employee contributions (1 ,889,598) (1,981,558) (1,952,800) (2,118,266) (2,174,206) (2,295,322) Net change in total pension liability 998,353 983,766 1,730,172 952,322 (658,373) 37,358 Total pension liability - beginning 37,451,113 38,449,466 39,433,232 41,163,404 42,115,726 41,457,353 Total pension liability - ending (a) $ 38,449,466 $ 39,433,232 $ 41,163,404 $ 42,115,726 $ 41,457,353 $ 41,494,711 Plan Fiduciary Net Position
Contributions - employer $ 1,655,324 2,385,392 3,081,984 3,114,449 2,869,992 15,697,930 Contributions - employee 345,022 345,242 - - - 29,032 Net investment income 345,266 291,774 1,604,645 1,132,316 1,473,170 1,027,413 Administrative expenses (5,811) (7,097) (7,776) (7,770) (7,610) (6,721) Benefit payments (1,889,598) (1,981,558) (1,952,800) (2,118,266) (2,174,206) (2,295,322) Net change in plan fiduciary net position 450,203 1,033,753 2,726,053 2,120,729 2,161,346 14,452,332 Plan fiduciary net position - beginning 17,420,019 17,870,222 18,903,975 21,630,028 23,750,757 25,912,103 Plan fiduciary net position - ending (b) $ 17,870,222 $ 18,903,975 $ 21,630,028 $ 23,750,757 $ 25,912,103 $ 40,364,435 Net pension liability - ending (a)-(b) $ 20,579,244 $ 20,529,257 $ 19,533,376 $ 18,364,969 $ 15,545,250 $ 1,130,276 Plan fiduciary net position as a percentage of the total pensio n liability 46.48% 47.94% 52.55% 56.39% 62.50% 97.28% Covered payroll $ 6,900,440 $ 6,904,840 $ 6,547,942 $ 6,809,105 $ 5,750,581 $ 5,706,119 Net pension liability as percentage of covered payroll 298.23% 29 7.32% 298.31% 269.71% 270.32% 19.81% Notes to Schedule:
Benefit chan ges - There have been no significant changes between the valuation date of June 30, 2020 and the measurement date of June 30, 202 0.
Changes in assumption - There have been no significant changes between the valuation date of June 30, 2020 and the measurement date of June 30, 202 0. * Fiscal year 2015 was the first year of implementation, theref ore only six years are shown.
Measurement Period
City of El Monte
Public Agency Retirement System (PARS)
Schedule of Plan Contribution
Retirement Enhancement Plan
Last Ten Years*
107
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 Actuarially determined contributions $ 2,047,953 $ 2,368,360 $ 2,752,653 $ 2,715,844 $ 2,481,762 $ 1,577,249 $ 414,859 Contributions in relation to the actuarially determined contrib utions (1,655,324) (2,385,392) (2,752,653) (2,715,844) (2,481,762) (1,577,249) (414,859) Contribution deficiency / (excess) $ 392,629 $ (17,032) $ - $ - $ - $ - $ - Covered Payroll $ 6,896,823 $ 6,911,135 $ 7,004,154 $ 6,910,543 $ 6,314,914 $ 6,345,429 $ 6,060,837 Contributions as a percentage of Covered Payroll 24.00% 34.52% 39. 30% 39.30% 39.30% 24.86% 6.84% Notes to Schedule:
The following actuarial methods and assumptions were used in th e June 30,2020 funding valuation.
Actuarially determined contribution rates were calculated as of January 1, two years prior to the end of the calendar year in which the contributions are reported.
Actuarial Cost Method Entry age normal
Amortization method / Period Level dollar, closed,10 years at 6/ 30/2020 Asset valuation method None
Inflation 2.50%
Salary increases Graded rates based on years of service,
3.40% after 22 years of service
Payroll Growth 2.75%
Investment rate of return 6.50%, net of pension plan investment expense and administrative expenses including inflation.
Retirement age Retirement rates at 30% per year. At age 70, 100 % of all participants are assumed to retire.
Mortality Pre-Retirement and Post Retirement: Consistent with t he Non-Industrial rates used to value the Miscellaneous Agency CalPERS Pension Plans after June 30, 2017. * Fiscal year 2015 was the first year of implementation, theref ore only seven years are shown.
Fiscal Year
City of El Monte
Postemployment Health Benefits
Schedule of Changes in Total OPEB Liability and Related Ratios Last Ten Years*
108
2016-2017 2017-2018 2018-2019 2019-2020
Total OPEB Liability
Service cost $ 3,217,336 $ 2,752,460 $ 2,733,424 $ 3,189,186 Interest on total OPEB liability 3,529,564 4,034,369 3,958,268 3,949,730 Differences between expected and actual experience (1,096,829) (610,626) (91,228) (17,875,150) Changes in assumptions (14,315,629) (14,046,049) 6,553,770 37,824,216 Benefit payments, including refunds of employee contributions (1 ,971,159) (2,077,384) (2,976,959) (3,077,542) Net change in total OPEB liability (10,636,717) (9,947,230) 10,177,275 24,010,440 Total OPEB liability - beginning of year 121,605,686 110,968,969 101,021,739 111,199,014 Total OPEB liability - end of year $ 110,968,969 $ 101,021,739 $ 111,199,014 $ 135,209,454 Covered-employee payroll $ 27,627,499 $ 26,195,529 $ 29,400,620 $ 29,328,142 Total OPEB liability as percent age of covered-employee payroll 402% 386% 378% 461% * Fiscal year 2018 was the first year of implementation, theref ore only four years are shown.
Changes in assumption: Discount r ate was changed to 2.21% in calculating the total OPEB liability as of measurement date of J une 30, 2020.
Measurement Period
City of El Monte
Postemployment Health Benefits
Schedule of OPEB Contribution
Last Ten Years*
109
The Plan is not funded. The City finances the benefits on a pay-as-you-go basis, thus, this schedule is not required.
City of El Monte
Notes to Required Supplementary Information
June 30, 2021
110
BUDGETARY CONTROL AND ACCOUNTING
The City and its component units' fiscal year begins on July 1 of each year and ends June 30 the following year. The following pr ocedures establish the budgetar y data reflected in the financial statements:
On or before the fifteenth of J une of each year, the City Mana ger submits to the City Council a proposed budget for the next ensuing fiscal year based on a detailed financial plan prepared by the heads of the various offic es, agencies and departments of the City and its component units. Upon receipt of the proposed budget, the Council may mak e modifications with the affirmative vote of at least a majority of its members.
Before adoption of the budget, the Council holds a public hearing wherein the public is given an opportunity to be heard, after which the Council may make any revisions deemed advisable.
On or before July 1 annually, the City Council adopts the budget as amended through a budget resolution passed by the affirmative vote of at least a majorit y of its members. Upon final adoption, the budget is in effect for the ensuing fiscal year a nd becomes the authority for the various offices, agencies, and departments to expend subject to controls established by the City’s Policy. At any meeting after the adoption of the budget, the City Council may amend or supplement the budget by affirmativ e vote of the majority of th e Council members so as to authorize the transfer of unus ed balances appropriated for one purpose to another purpose, or to appropriate available revenue not included in the budget.
The level of budgetary control (that is, the level at which ex penditures cannot legally exceed the appropriated amount) is est ablished at the fund level, subj ect to the authority granted to the City Manager to transfer appr opriations from account to acc ount as necessary to assure adequate and proper standards of service and to achieve the int ent of the City Council in providing municipal services for the fiscal year.
The City's budget is a detailed operating plan, which identifies estimated costs and results in relation to estimated revenues. The budget includes (1) the programs, projects, services, and activities to be provided during the fiscal year, (2) the estimated resources (i nflows) and amounts available for appropriation and (3) the estimated charges to appropriations. The budget represents a process through which policy decisions are made, implemented, and controlled.
Annual budgets are legally adopted for the General Fund, Specia l Revenue Funds, Debt Service Funds and Certain Capital Proj ects Funds. Although budgets are legally adopted for the City’s Proprietary Funds, there is no legal requirement for the fiscal year results to be reported to City Council. Therefore, no budgetary reporting for the Proprietary Funds has been presented in the accompanying financial statements.
Budgets for the General and Spec ial Revenue Funds are adopted o n a basis consistent with accounting principles generally accepted in the United States of America. The modified accrual basis of accounting is employed in the preparation of the budget.
City of El Monte
Notes to Required Supplementary Information
June 30, 2021
111
TRANSFERS OUT IN EXCESS OF APPROPRIATIONS
Transfers out for the year ended June 30, 2021 exceeded the appropriations by the following amounts in the following funds:
(1) These transfers represented costs incurred in the special r evenue funds that were funded/matched by general fund.
(2) The transfer was used to rei mburse general fund for the bond issuance cost.
Major Fund
General Fund $ 26,886 (1)
Nonmajor Special Revenue Funds
2020 Lease Revenue Bonds 31,997 (2)
SUPPLEMENTARY INFORMATION
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112
Parking
Miscellaneous and Business Proposition Proposition
Grant Improvement A C
Assets:
Cash and investments $ - $ 534,311 $ 3,082,903 $ 5,999,828 Accounts receivable - 19,477 2,760 6,575 Taxes receivable - 16,871 - - Interest receivable - - - - Prepaid items 10,667 3,800 20,000 10,000 Due from other governments 2,718,186 - - - Notes and loans receivable, net - - - - Restricted assets:
Cash and investments with fiscal agent - - - - Total assets 2,728,853 574,459 3,105,663 6,016,403 Deferred outflows of resources: - - - - $ 2,728,853 $ 574,459 $ 3,105,663 $ 6,016,403 Liabilities:
Accounts payable $ 489,018 $ 33,201 $ 160,918 $ 134,731 Accrued liabilities - - - - Deposits payable 65,206 - - - Due to other governments - - - - Due to other funds 2,356,789 - - - Total liabilities 2,911,013 33,201 160,918 134,731 Deferred inflows of resources:
Unavailable revenue 1,799,450 - - - Total deferred inflows of resources 1,799,450 - - - Fund Balances:
Restricted
Special revenue funds - 541,258 2,944,745 5,881,672 Capital projects funds - - - - Debt service funds - - - - Unassigned (1,981,610) - - - Total fund balances (1,981,610) 541,258 2,944,745 5,881,672 $ 2,728,853 $ 574,459 $ 3,105,663 $ 6,016,403
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Total liabilities, deferred inflows of
resources, and fund balances
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES
Total assets and deferred outflows of
resources
Special Revenue Funds
City of El Monte
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2021
113
Supplemental Special Transportation Cable Art in
Law Enforcement Gas Development Television Public
Safety Fund Tax Act Fund AB 939 Corporation Places
$7 6 9 , 2 0 5 $ 45,468 $ - $ 1,889,999 $ 182,056 $ 1,884,528 - - - 202,384 50,043 - - - - 797 - - - - - - - - 107,734 - - - - - - - 28,132 - - - - - - - - - - - - - - - 876,939 45,468 28,132 2,093,180 232,099 1,884,528 - - - - - - $8 7 6 , 9 3 9 $ 45,468 $ 28,132 $ 2,093,180 $ 232,099 $ 1,884,528 $- $ 37,014 $ 13,153 $ 38,276 $ - $ 9,434 - - - - - - - - - - - - - - - - - - - - 21,727 - - - - 37,014 34,880 38,276 - 9,434 - - 28,132 - - - - - 28,132 - - - 876,939 8,454 - 2,054,904 232,099 1,875,094 - - - - - - - - - - - - - - (34,880) - - - 876,939 8,454 (34,880) 2,054,904 232,099 1,875,094 $8 7 6 , 9 3 9 $ 45,468 $ 28,132 $ 2,093,180 $ 232,099 $ 1,884,528 Special Revenue Funds
114
Traffic
Special Measure Safety
Programs R Fund PLHA
Assets:
Cash and investments $ 456,372 $ 6,733,808 $ - $ - Accounts receivable 9,186 - 6,135 - Taxes receivable - - - - Interest receivable - - - - Prepaid items 5,390 1,323 - - Due from other governments - - - 796,719 Notes and loans receivable, net - - - - Restricted assets:
Cash and investments with fiscal agent - - - - Total assets 470,948 6,735,131 6,135 796,719 Deferred outflows of resources: - - - - $ 470,948 $ 6,735,131 $ 6,135 $ 796,719
Liabilities:
Accounts payable $ 1,301 $ 377,813 $ - $ - Accrued liabilities - - - - Deposits payable 59,817 - - - Due to other governments - - - - Due to other funds - - 131 796,719 Total liabilities 61,118 377,813 131 796,719 Deferred inflows of resources:
Unavailable revenue - - - 796,719 Total deferred inflows of resources - - - 796,719 Fund Balances:
Restricted
Special revenue funds 409,830 6,357,318 6,004 - Capital projects funds - - - - Debt service funds - - - - Unassigned - - - (796,719) Total fund balances 409,830 6,357,318 6,004 (796,719) $ 470,948 $ 6,735,131 $ 6,135 $ 796,719
Total assets and deferred outflows
of resources
Total liabilities, deferred inflows of
resources , and fund balances
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES
Special Revenue Funds
City of El Monte
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2021
115
MTA Mountain Road Tree Mitigation
Call for View Maintenance Affordable & Planting
Projects CFD 13-1 and Rehabilitation Measure M Housing Fund $ 504,030 $ 52,894 $ 3,244,870 $ 3,432,128 $ 122,644 $ 119,314 - - 394,158 - - - - 384 - - - - - - - - - - - - - - - - 182,568 - - - - - - - - - - - - - - - - - 686,598 53,278 3,639,028 3,432,128 122,644 119,314 - - - - - - $ 686,598 $ 53,278 $ 3,639,028 $ 3,432,128 $ 122,644 $ 119,314 $ 74,568 $ - $ 79,603 $ 117,778 $ - $ - - - - - - - - - - - - - 182,567 - - - - - - - - - - - 257,135 - 79,603 117,778 - - 36,909 - - - - - 36,909 - - - - - 392,554 53,278 3,559,425 3,314,350 122,644 119,314 - - - - - - - - - - - - - - - - - - 392,554 53,278 3,559,425 3,314,350 122,644 119,314 $ 686,598 $ 53,278 $ 3,639,028 $ 3,432,128 $ 122,644 $ 119,314 Special Revenue Funds
116
Air Quality Urban
Improvement Gateway CalHome Development
Fund CFD Grant Action Grant
Assets:
Cash and investments $ 291,356 $ 62,723 $ 58,793 $ 169,759 Accounts receivable - - - - Taxes receivable - - - - Interest receivable - - - - Prepaid items - - - - Due from other governments 38,739 - - - Notes and loans receivable, net - - 610,173 - Restricted assets:
Cash and investments with fiscal age - - - - Total assets 330,095 62,723 668,966 169,759 Deferred outflows of resources: - - - - $ 330,095 $ 62,723 $ 668,966 $ 169,759
Liabilities:
Accounts payable $ 9,022 $ - $ - $ - Accrued liabilities - - - - Deposits payable - - - - Due to other governments - - 610,173 77,515 Due to other funds - - - - Total liabilities 9,022 - 610,173 77,515 Deferred inflows of resources:
Unavailable revenue - - - - Total deferred inflows of resources - - - - Fund Balances:
Restricted
Special revenue funds 321,073 62,723 58,793 92,244 Capital projects funds - - - - Debt service funds - - - - Unassigned - - - - Total fund balances 321,073 62,723 58,793 92,244 $ 330,095 $ 62,723 $ 668,966 $ 169,759
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND
ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES
Total assets and deferred
outflows of resources
Special Revenue Funds
Total liabilities, deferred inflows
of resources , and fund balances
City of El Monte
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2021
117
Emergency Older Senior
Solutions Americans Citizen Asset Traffic Signals Street Grant Act Program Forfeiture Impact Fee Impact Fee
$- $ - $ 60,949 $ 1,742,298 $ 698,920 $ 1,202,157 - - - - - - - - - - - - - - - - - - - - - 22,768 - - 776,903 3,060 25,277 - - - - - - - - - - - - - - - 776,903 3,060 86,226 1,765,066 698,920 1,202,157 - - - - - - $ 776,903 $ 3,060 $ 86,226 $ 1,765,066 $ 698,920 $ 1,202,157 $ 708,599 $ - $ 37,015 $ 50,180 $ 840 $ - - - - - - - - - - 2,375 200,000 - - - 368 - - - 68,304 1,693 - - - - 776,903 1,693 37,383 52,555 200,840 - 725,101 - - - - - 725,101 - - - - - - 1,367 48,843 1,712,511 498,080 1,202,157 - - - - - - - - - - - - (725,101) - - - - - (725,101) 1,367 48,843 1,712,511 498,080 1,202,157 $ 776,903 $ 3,060 $ 86,226 $ 1,765,066 $ 698,920 $ 1,202,157 Special Revenue Funds
118
Park
Sewer Storm Drain Facility
Impact Fee Impact Fee Impact Fee Quimby Fee
Assets:
Cash and investments $ 1,360,522 $ 1,180,523 $ 58,290 $ 141,765 Accounts receivable - - - - Taxes receivable - - - - Interest receivable - - - - Prepaid items - - - - Due from other governments - - - - Notes and loans receivable, net - - - - Restricted assets:
Cash and investments with fiscal agent - - - - Total assets 1,360,522 1,180,523 58,290 141,765 Deferred outflows of resources: - - - - $1 , 3 6 0 , 5 2 2 $ 1,180,523 $ 58,290 $ 141,765 Liabilities:
Accounts payable $ 407 $ 8,806 $ - $ 1,689 Accrued liabilities - - - - Deposits payable - - - - Due to other governments - - - - Due to other funds - - - - Total liabilities 407 8,806 - 1,689 Deferred inflows of resources:
Unavailable revenue - - - - Total deferred inflows of resources - - - - Fund Balances:
Restricted
Special revenue funds 1,360,115 1,171,717 58,290 140,076 Capital projects funds - - - - Debt service funds - - - - Unassigned - - - - Total fund balances 1,360,115 1,171,717 58,290 140,076 $1 , 3 6 0 , 5 2 2 $ 1,180,523 $ 58,290 $ 141,765 Total liabilities, deferred inflows of
resources , and fund balances
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES
Total assets and deferred outflows of
resources
Special Revenue Funds
City of El Monte
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2021
119
Economic
Storm Beverage Used Development
Drain JAG OTS Recycling Oil Corporation
$ 465,558 $ - $ - $ 51,113 $ 37,334 $ - - - - - - - - - - - - - - - - - - 30 - - - - - 438 - 59,790 27,385 - - - - - - - - - - - - - - 3,713,204 465,558 59,790 27,385 51,113 37,334 3,713,672 - - - - - - $ 465,558 $ 59,790 $ 27,385 $ 51,113 $ 37,334 $ 3,713,672 $ 591,727 $ - $ - $ 1,275 $ 17,975 $ - - - - - - - - - - - - - - - - - - - - 5,072 27,385 - - 16,560 591,727 5,072 27,385 1,275 17,975 16,560 - 59,790 27,385 - - - - 59,790 27,385 - - - - - - 49,838 19,359 3,697,112 - - - - - - - - - - - - (126,169) (5,072) (27,385) - - - (126,169) (5,072) (27,385) 49,838 19,359 3,697,112 $ 465,558 $ 59,790 $ 27,385 $ 51,113 $ 37,334 $ 3,713,672 Special Revenue Funds
120
El Monte 2010 2020
Housing Lease Revenue Lease Revenue
Authority Bonds Bonds
Assets:
Cash and investments $ 66 $ 1,000 $ - Accounts receivable - - - Taxes receivable - - - Interest receivable - - - Prepaid items - - - Due from other governments - - - Notes and loans receivable, net - - - Restricted assets:
Cash and investments with fiscal agent - 1,570,754 806,465 Total assets 66 1,571,754 806,465 Deferred outflows of resources: - - - $6 6 $ 1,571,754 $ 806,465 Liabilities:
Accounts payable $ - $ 629 $ - Accrued liabilities - - - Deposits payable - - - Due to other governments - - - Due to other funds - 244,242 - Total liabilities - 244,871 - Deferred inflows of resources:
Unavailable revenue - - - Total deferred inflows of resources - - - Fund Balances:
Restricted
Special revenue funds 66 - - Capital projects funds - - - Debt service funds - 1,326,883 806,465 Unassigned - - - Total fund balances 66 1,326,883 806,465 $6 6 $ 1,571,754 $ 806,465 Debt Service Funds
Special
Revenue Fund
ASSETS AND DEFERRED OUTFLOWS OF
RESOURCES
Total assets and deferred outflows of
resources
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Total liabilities, deferred inflows of
resources, and fund balances
City of El Monte
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2021
121
Capital
Projects
Fund Total
$- $ 36,637,484
- 690,718
- 18,052
- 30
- 182,120
- 4,656,759
- 610,173
- 6,090,423
- 48,885,759
- -
$- $ 48,885,759
$- $ 2,994,972
- -
- 327,398
- 870,623
895,185 4,433,807
895,185 8,626,800
- 3,473,486
- 3,473,486
- 39,244,246
- -
- 2,133,348
(895,185) (4,592,121)
(895,185) 36,785,473
$- $ 48,885,759
122
Parking
Miscellaneous and Business Proposition Proposition
Grants Improvement A C
Revenues
Taxes $ - $ 185,311 $ 2,358,158 $ 1,956,007 Intergovernmental 1,980,321 - 1,266 14,510 Charges for services - 3,286 292,461 786 Fines and forfeitures - - - - Use of money and property - - 16,810 35,991 Miscellaneous 49,324 31,322 133,880 -
Total revenues 2,029,645 219,919 2,802,575 2,007,294 Expenditures
Current:
General government - 183,874 - - Parks and recreation 21,576 5,780 - - Economic development 146,723 - - - Public works 63,684 66,100 2,386,737 1,673,148 Public safety 1,176 - - - Capital outlay 1,022,541 54,807 54,402 1,356,240 Debt service:
Principal retirement - - - - Interest and fiscal charges - - - - Total expenditures 1,255,700 310,561 2,441,139 3,029,388 Excess (deficiency) of
revenues over expenditures
773,945 (90,642) 361,436 (1,022,094)
Other financing sources (uses)
Transfers in - - - - Transfers out - - - - Net other financing sources (uses) - - - - Change in fund balance 773,945 (90,642) 361,436 (1,022,094) Fund balance, beginning of year (2,755,555) 631,900 2,583,309 6,903,766 Fund balance, end of year $ (1,981,610) $ 541,258 $ 2,944,745 $ 5,881,672 Special Revenue Funds
City of El Monte
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
Year ended June 30, 2021
123
Supplemental Special Transportation Cable Art in
Law Enforcement Gas Development Television Public
Safety Fund Tax Act Fund AB 939 Corporation Places
$- $ - $ - $ - $ - $ - 296,988 2,525,203 184,342 - - - - - - 935,891 - - - - - - - - 5,130 2,820 - - - 3,316 - - - - 202,424 134,363 302,118 2,528,023 184,342 935,891 202,424 137,679 - - - - 121,298 - - - - - - - - - - - - - - - - 598,824 - 4,500 179,895 - - - - - 414,338 144,789 141,841 - - 275,560 - - - - - - - - - - - - 594,233 144,789 141,841 598,824 121,298 280,060 (292,115) 2,383,234 42,501 337,067 81,126 (142,381) - - - - - - - (2,900,000) - - - - - (2,900,000) - - - - (292,115) (516,766) 42,501 337,067 81,126 (142,381) 1,169,054 525,220 (77,381) 1,717,837 150,973 2,017,475 $8 7 6 , 9 3 9 $ 8,454 $ (34,880) $ 2,054,904 $ 232,099 $ 1,875,094 Special Revenue Funds
124
Traffic
Special Measure Safety PLHA
Programs R Fund Grant
Revenues
Taxes $ - $ 1,469,038 $ - $ -
Intergovernmental 23,630 - - - Charges for services - - - - Fines and forfeitures - - 68,253 - Use of money and property 43,614 31,950 - - Miscellaneous 47,254 - - - Total revenues 114,498 1,500,988 68,253 -
Current:
General government - - - - Parks and recreation 51,204 - - - Economic development - - - 142,779 Public works - 795,138 - -
Public safety 46,462 - - - Capital outlay - 1,284,253 - 653,940 Debt service:
Principal retirement - - - - Interest and fiscal charges - - - - Total expenditures 97,666 2,079,391 - 796,719 Excess (deficiency) of
revenues over expenditures
16,832 (578,403) 68,253 (796,719)
Transfers in - - - - Transfers out - - (62,249) - Net other financing sources - - (62,249) - Change in fund balance 16,832 (578,403) 6,004 (796,719) Fund balance, beginning of year 392,998 6,935,721 - - Fund balance, end of year $ 409,830 $ 6,357,318 $ 6 , 0 0 4 $ (796,719) Expenditures
Other financing sources (uses)
Special Revenue Funds
City of El Monte
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
Year ended June 30, 2021
125
MTA Mountain Road Tree Mitigation
Call for View Maintenance Affordable & Planting
Projects CFD 13-1 and Rehabilitation Measure M Housing Fund $- $ 8,658 $ - $ 1, 664,474 $ - $ - 1,223,976 - 2, 162,984 - - - - - - - - - - - - - - 10,068 10 260 15,430 17,100 - - - - - - - - 1,223,986 8,918 2, 178,414 1,681,574 - 10,068 - - - - - - - - - - - - - - - - - - 60 - - 837,488 - - - - - - - - 942,775 - 1, 930,518 304,313 - 75 - - - - - - - - - - - - 942,835 - 1, 930,518 1,141,801 - 75 281,151 8,918 247,896 539,773 - 9,993 - - - - - - - - - - - - - - - - - - 281,151 8,918 247,896 539,773 - 9,993 111,403 44,360 3, 311,529 2,774,577 122,644 109,321 $ 392,554 $ 53,278 $ 3, 559,425 $ 3,314,350 $ 122,644 $ 119,314 Special Revenue Funds
126
Air Quality
Improvement Measure Gateway Federal Stimulus
Fund A CFD Grant
Revenues
Taxes $ - $ - $ 9,872 $ - Intergovernmental 152,352 232,602 - 1,440,602 Charges for services - - - - Fines and forfeitures - - - - Use of money and property 1,270 - 309 1,230 Miscellaneous - - - - Total revenues 153,622 232,602 10,181 1,441,832 Current:
General government - - - - Parks and recreation - - - - Economic development - - - - Public works 65,659 - - -
Public safety - - - 715,609 Capital outlay - - - - Debt service:
Principal retirement - - - - Interest and fiscal charges - - - - Total expenditures 65,659 - - 715,609 Excess (deficiency) of
revenues over expenditures
87,963 232,602 10,181 726,223
Transfers in - - - - Transfers out - - - - Net other financing sources - - - - Change in fund balance 87,963 232,602 10,181 726,223 Fund balance, beginning of year 233,110 ( 232,602) 52,542 (726,223) Fund balance, end of year $ 321,073 $ - $ 62,723 $ - Other financing sources (uses)
Expenditures
Special Revenue Funds
City of El Monte
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
Year ended June 30, 2021
127
Urban Emergency Older Senior
CalHome Development Solutions Americans Citizen Asset
Grant Action Grant Grant Act Program Forfeiture
$- $ - $ - $ - $ - $ - - - 350,908 49,613 284, 146 642,227 - - - - - - - - - - - - 170 920 - - 370 11,140 58,000 - - - 11,811 - 58,170 920 350,908 49,613 296, 327 653,367 - - - - - - - - - 70,202 340, 620 - - - 785,442 - - - - - - - - - - - - - - 801,671 - - 273,548 - - 402,001 - - - - - - - - - - - - - - 1, 058,990 70,202 340, 620 1,203,672 58,170 920 ( 708,082) (20,589) ( 44,293) (5 50,305) - - - 20,589 44,293 - - - - - - - - - - 20,589 44,293 - 58,170 920 ( 708,082) - - (5 50,305) 623 91,324 ( 17,019) 1,367 48,843 2,262,816 $ 58,793 $ 92,244 $ ( 725,101) $ 1,367 $ 48,843 $ 1,712,511 Special Revenue Funds
128
Traffic Signals Street Sewer Storm Drain
Impact Fee Impact Fee Impact Fee Impact Fee
Revenues
Taxes $ - $ - $ - $ - Intergovernmental - - - - Charges for services - - - - Fines and forfeitures - - - - Use of money and property 3,908 7,981 6,920 7,815 Miscellaneous 12,158 105,774 184,562 111,225 Total revenues 16,066 113,755 191,482 119,040 Current:
General government - - - - Parks and recreation - - - - Economic development - - - - Public works - - - -
Public safety - - - - Capital outlay 4,100 - 2,962 138,806 Debt service:
Principal retirement - - - - Interest and fiscal charges - - - - Total expenditures 4,100 - 2,962 138,806 Excess (deficiency) of
revenues over expenditures
11,966 113,755 188,520 (19,766)
Transfers in - - - -
Transfers out - - - - Net other financing sources (uses) - - - - Change in fund balance 11,966 113,755 188,520 (19,766) Fund balance, beginning of year 486,114 1,088,402 1,171,595 1,191,483 Fund balance, end of year $4 9 8 , 0 8 0 $ 1,202,157 $ 1,360,115 $ 1,171,717 Expenditures
Other financin g sources (uses )
Special Revenue Funds
City of El Monte
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
Year ended June 30, 2021
129
Park
Facility Storm Homeland
Impact Fee Quimby Fee Drain JAG OTS Security
$- $ - $ 1,061,623 $ - $ - $ - - - - 2,970 136,611 139,561 - - - - - - - - - - - - 320 17,274 1,052 10 - - - 314,499 3,199 - - - 320 331,773 1,065,874 2,980 136,611 139,561 - - - - - - - - - - - - - - - - - - - 11,134 779,614 - - - - - - 25,246 146,370 - - 2,684,162 412,429 - - 62,000 - - - - - - - - - - - - - 2,695,296 1,192,043 25,246 146,370 62,000 320 (2,363,523) (126,169) (22,266) (9,759) 77,561 - - - - - - - - - - - - - - - - - - 320 (2,363,523) (126,169) (22,266) (9,759) 77,561 57,970 2,503,599 - 17,194 (17,626) (77,561) $ 58,290 $ 140,076 $ (126,169) $ (5,072) $ (27,385) $ - Special Revenue Funds
130
Economic El Monte
Beverage Used Development Housing
Recycling Oil Corporation Authority
Revenues
Taxes $ - $ - $ - $ - Intergovernmental 80,985 50,658 - - Charges for services - - - - Fines and forfeitures - - - - Use of money and property 260 230 482 - Miscellaneous - - - - Total revenues 81,245 50,888 482 - Current:
General government - - 40,191 - Parks and recreation - - - - Economic development - - - - Public works 31,407 31,529 - -
Public safety - - - - Capital outlay - - - - Debt service:
Principal retirement - - - - Interest and fiscal charges - - - - Total expenditures 31,407 31,529 40,191 - Excess (deficiency) of
revenues over expenditures
49,838 19,359 (39,709) -
Transfers in - - - - Transfers out - - - - Net other financing sources - - - - Change in fund balance 49,838 19,359 (39,709) - Fund balance, beginning of year - - 3,736,821 66 Fund balance, end of year $ 49,838 $ 19,359 $ 3,697,112 $ 66 Other financing sources (uses)
Special Revenue Funds
Expenditures
City of El Monte
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
Year ended June 30, 2021
131
2010 2020 Capital
Lease Revenue Lease Revenue Projects
Bonds Bonds Fund Totals
$- $ - $ - $ 8,713,141 592,733 - - 12,569,188
- - - 1,232,424 - - - 78,321 1,284,554 999 - 1,519,645 - - - 1,399,795 1,877,287 999 - 25,512,514 - - - 345,363 - - 5,426 494,808 - - - 1,074,944 - - - 7,345,022 - - - 1,916,429 - - 1,714,448 14,274,848 455,000 - - 455,000
1,419,243 754,468 - 2,173,711
1,874,243 754,468 1,719,874 28,080,125
3,044 (753,469) (1,719,874) (2,567,611) - - - 64,882 - (31,997) - (2,994,246) - (31,997) - (2,929,364) 3,044 (785,466) (1,719,874) (5,496,975) 1,323,839 1,591,931 824,689 42,282,448
$ 1,326,883 $ 806,465 $ (895,185) $ 36,785,473 Debt Service Funds
City of El Monte
Budgetary Comparison Schedule
Miscellaneous Grants Fund
Year ended June 30, 2021
132
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 9,483,023 $ 9,976,023 $ 1,980,321 $ (7,995,702) Use of money and property 84,450 84,450 - (84,450) Miscellaneous 42,055 49,055 49,324 269 Total revenues 9,609,528 10,109,528 2,029,645 (8,079,883) Current:
Parks and recreation - 7,000 21,576 (14,576) Economic development 293,200 610,888 146,723 464,165 Public works - - 63,684 (63,684) Public safety 182,485 182,485 1,176 181,309 Capital outlay 10,486,946 10,662,458 1,022,541 9,639,917 Total expenditures 10,962,631 11,462,831 1,255,700 10,207,131 (1,353,103) (1,353,303) 773,945 2,127,248 Fund balances, beginning of year (2,755,555) (2,755,555) (2,755,555) - Fund balances, end of year $ (4,108,658) $ (4,108,858) $ (1,981,610) $ 2,127,248 Change in fund balance
Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Parking and Business Improvement
Year ended June 30, 2021
133
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 220,000 $ 220,000 $ 185,311 $ (34,689) Licenses and permits - - - - Charges for services 25,000 25,000 3,286 (21,714) Use of money and property - - - - Miscellaneous 4,000 4,000 31,322 27,322 Total revenues 249,000 249,000 219,919 (29,081) Current:
General government 133,900 159,900 183,874 (23,974) Parks and recreation - 2,850 5,780 (2,930) Public works 81,400 65,200 66,100 (900) Capital outlay 423,000 411,150 54,807 356,343 Total expenditures 638,300 639,100 310,561 328,539 Change in fund balance (389,300) (390,100) (90,642) 299,458 Fund balances, beginning of year 631,900 631,900 631,900 - Fund balances, end of year $ 242,600 $ 241,800 $ 541,258 $ 299,458 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Proposition A
Year ended June 30, 2021
134
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 2,112,322 $ 2,112,322 $ 2,358,158 $ 245,836 Intergovernmental 48,000 48,000 1,266 (46,734) Charges for services 150,000 150,000 292,461 142,461 Use of money and property 15,000 15,000 16,810 1,810 Miscellaneous 7,500 7,500 133,880 126,380 Total revenues 2,332,822 2,332,822 2,802,575 469,753 Current:
Public works 3,242,900 3,256,112 2,386,737 869,375 Capital outlay 101,814 102,502 54,402 48,100 Total expenditures 3,344,714 3,358,614 2,441,139 917,475 Change in fund balance (1,011,892) (1,025,792) 361,436 1,387,228 Fund balances, beginning of year 2,583,309 2,583,309 2,583,309 - Fund balances, end of year $ 1,571,417 $ 1,557,517 $ 2,944,745 $ 1,387,228 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Proposition C
Year ended June 30, 2021
135
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 1,752,116 $ 1,752,116 $ 1,956,007 $ 203,891 Intergovernmental 7,800 7,800 14,510 6,710 Charges for services - - 786 786 Use of money and property 40,000 40,000 35,991 (4,009) Total revenues 1,799,916 1,799,916 2,007,294 207,378 Current:
Public works 2,540,950 2,587,367 1,673,148 914,219 Capital outlay 2,848,797 2,826,580 1,356,240 1,470,340 Total expenditures 5,389,747 5,413,947 3,029,388 2,384,559 Change in fund balance (3,589,831) (3,614,031) (1,022,094) 2,591,937 Fund balances, beginning of year 6,903,766 6,903,766 6,903,766 - Fund balances, end of year $ 3,313,935 $ 3,289,735 $ 5,881,672 $ 2,591,937 Expenditures
City of El Monte
Budgetary Comparison Schedule
Supplemental Law Enforcement Safety
Year ended June 30, 2021
136
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 280,000 $ 280,000 $ 296,988 $ 16,988 Use of money and property 15,000 15,000 5,130 (9,870) Total revenues 295,000 295,000 302,118 7,118 Current:
Public safety 142,000 142,000 179,895 (37,895) Capital outlay 840,000 840,000 414,338 425,662 Total expenditures 982,000 982,000 594,233 387,767 Change in fund balance (687,000) (687,000) (292,115) 394,885 Fund balances, beginning of year 1,169,054 1,169,054 1,169,054 - Fund balances, end of year $4 8 2 , 0 5 4 $ 482,054 $ 876,939 $ 394,885 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Special Gas Tax
Year ended June 30, 2021
137
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 2,909,789 $ 2,909,789 $ 2,525,203 $ (384,586) Use of money and property - - 2,820 2,820 T otal revenues 2,909,789 2,909,789 2,528,023 (381,766) Capital outlay 400,000 400,000 144,789 255,211 Total expenditures 400,000 400,000 144,789 255,211 Excess (deficiency) of revenues
over expenditures 2,509,789 2,509,789 2,383,234 (126,555) Transfers out (2,909,000) (2,909,000) (2,900,000) 9 , 0 0 0 Change in fund balance (399,211) (399,211) (516,766) (117,555) Fund balances, beginning of year 525,220 525,220 525,220 - Fund balances, end of year $1 2 6 , 0 0 9 $ 126,009 $ 8,454 $ (117,555) Expenditures
Other financing sources (uses)
City of El Monte
Budgetary Comparison Schedule
Transportation Development Act Fund
Year ended June 30, 2021
138
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ $ $ 184,342 $ 184,342
Miscellaneous 65,316 65,316 - (65,316) Total revenues 65,316 65,316 184,342 119,026 Capital outlay 198,470 198,470 141,841 56,629 Total expenditures 198,470 198,470 141,841 56,629 Change in fund balance (133,154) (133,154) 42,501 175,655 Fund balances, beginning of year (77,381) (77,381) (77,381) - Fund balances, end of year $ (210,535) $ (210,535) $ (34,880) $ 175,655 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
AB 939
Year ended June 30, 2021
139
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Charges for services $ 790,150 $ 790,150 $ 935,891 $ 145,741 Total revenues 790,150 790, 150 935,891 145,741 Current:
Public works 1,024,833 1,035,733 598,824 436,909 Total expenditures 1,024,833 1,035,733 598,824 436,909 Change in fund balance (234,683) ( 245,583) 337,067 582,650 Fund balances, beginning of year 1,717,837 1,717,837 1,717,837 - Fund balances, end of year $ 1,483,154 $ 1,472,254 $ 2,054,904 $ 582,650 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Cable Television Corporation
Year ended June 30, 2021
140
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Miscellaneous $ 180,000 $ 180,000 $ 202,424 $ 22,424 Total revenues 180,000 180,000 202,424 22,424 Current:
General government 141,600 171,000 121,298 49,702 Total expenditures 141,600 171,000 121,298 49,702 Change in fund balance 38,400 9,000 81,126 72,126 Fund balances, beginning of year 150,973 150,973 150,973 - Fund balances, end of year $ 189,373 $ 159,973 $ 232,099 $ 72,126 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Art in Public Places
Year ended June 30, 2021
141
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ 20,000 $ 20,000 $ 3,316 $ (16,684) Miscellaneous 100,000 100,000 134,363 34,363 Total revenues 120,000 120,000 137,679 17,679 Current:
Public works - 4,500 4,500 - Capital outlay 1,100,000 1,095,500 275,560 819,940 Total expenditures 1,100,000 1,100,000 280,060 819,940 Change in fund balance (980,000) (980,000) (142,381) 837,619 Fund balances, beginning of year 2,017,475 2,017,475 2,017,475 - Fund balances, end of year $ 1,037,475 $ 1,037,475 $ 1,875,094 $ 837,619 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Special Programs
Year ended June 30, 2021
142
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 42,000 $ 42,000 $ 23,630 $ (18,370) Use of money and property 40,000 40,000 43,614 3,614
Miscellaneous 72,000 72,000 47,254 (24,746) Total revenues 154,000 154,000 114,498 (39,502) Current:
Parks and recreation 212,000 220,000 51,204 168,796
Public safety 42,000 42,000 46,462 (4,462) Capital outlay 100,000 100,000 - 100,000 Total expenditures 354,000 362,000 97,666 264,334 Change in fund balance (200,000) (208,000) 16,832 224,832 Fund balances, beginning of year 392,998 392,998 392,998 - Fund balances, end of year $ 192,998 $ 184,998 $ 409,830 $ 224,832 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Measure R
Year ended June 30, 2021
143
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 1,314,087 $ 1,314,087 $ 1,469,038 $ 154,951 Use of money and property 45,000 45,000 31,950 (13,050) Total revenues 1,359,087 1,359,087 1,500,988 141,901 Current:
Public works 903,750 1,156,652 795,138 361,514 Capital outlay 6,044,200 6,060,198 1,284,253 4,775,945 Total expenditures 6,947,950 7,216,850 2,079,391 5,137,459 Change in fund balance (5,588,863) (5,857,763) (578,403) (5,279,360) Fund balances, beginning of year 6,935,721 6,935,721 6,935,721 - Fund balances, end of year $ 1,346,858 $ 1,077,958 $ 6,357,318 $ (5,279,360) Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Traffic Safety Fund
Year ended June 30, 2021
144
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Fines and forfeitures $ 150,000 $ 150,000 $ 68,253 $ (81,747) Total revenues 150,000 150,000 68,253 (81,747) Total expenditures - - - - 150,000 150,000 68,253 (81,747) Transfers in (out) 150,000 150,000 (62,249) (212,249) 300,000 300,000 6,004 (293,996) Fund balances, beginning of year - - - - Fund balances, end of year $ 300,000 $ 300,000 $ 6,004 $ (293,996) Change in fund balance
Final
Expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
City of El Monte
Budgetary Comparison Schedule
PLHA Grant Fund
Year ended June 30, 2021
145
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ - $ 850,000 $ - $ (850,000) Total revenues - 850,000 - (850,000) Current:
Economic development - 50,000 142,779 (92,779) Capital outlay - 800,000 653,940 146,060 Total expenditures - 850,000 796,719 53,281 Change in fund balance - - (796,719) (796,719) Fund balances, beginning of year - - - - Fund balances, end of year $- $ - $ (796,719) $ (796,719) Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
MTA Call for Projects
Year ended June 30, 2021
146
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ - $ - $ 1,223,976 1,223,976 Use of money and property 2,250,803 2,250,803 10 $ (2,250,793) Total revenues 2,250,803 2,250,803 1,223,986 (1,026,817) Current:
Public works 8,100 8,100 60 8,040 Capital outlay 2,242,703 2,242,703 942,775 1,299,928 Total expenditures 2,250,803 2,250,803 942,835 1,307,968 Change in fund balance - - 281,151 281,151 Fund balances, beginning of year 111,403 111,403 111,403 - Fund balances, end of year $ 111,403 $ 111,403 $ 392,554 $ 281,151 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Mountain View CFD 13-1
Year ended June 30, 2021
147
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 8,000 $ 8,000 $ 8,658 $ 658
Use of money and property 300 300 260 (40) Total revenues 8,300 8,300 8,918 618 Current:
Public works 8,300 8,300 - 8,300 Total expenditures 8,300 8,300 - 8,300 Change in fund balance - - 8,918 8,918 Fund balances, beginning of year 44,360 44,360 44,360 - Fund balances, end of year $ 44,360 $ 44,360 $ 53,278 $ 8,918 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Road Maintenance and Rehabilitation
Year ended June 30, 2021
148
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 2,213,613 $ 2,213,613 $ 2,162,984 $ (50,629) Use of money and property 30,000 30,000 15,430 (14,570) Total revenues 2,243,613 2,243,613 2,178,414 (65,199) Capital outlay 5,796,800 5,796,800 1,930,518 3,866,282 Total expenditures 5,796,800 5,796,800 1,930,518 3,866,282 (3,553,187) (3,553,187) 247,896 3,801,083
Fund balances, beginning of year 3,311,529 3,311,529 3,311,529 - Fund balances, end of year $ (241,658) $ ( 241,658) $ 3, 559,425 $ 3,801,083 Change in fund balance
Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Measure M
Year ended June 30, 2021
149
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 1,489,298 $ 1,489,298 $ 1,664,474 $ 175,176 Use of money and property 10,000 10,000 17,100 7,100 Total revenues 1,499,298 1,499,298 1,681,574 182,276 Current:
Public works 1,221,100 1,311,000 837,488 473,512 Capital outlay 6,613,938 6,622,938 304,313 6, 318,625 Total expenditures 7,835,038 7,933,938 1,141,801 6,792,137 (6,335,740) (6,434,640) 539,773 6, 974,413 Fund balances, beginning of year 2,774,577 2,774,577 2,774,577 - Fund balances, end of year $ (3,561,163) $ (3,660,063) $ 3,314,350 $ 6,974,413 Change in fund balance
Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Affordable Housing
Year ended June 30, 2021
150
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Total revenues $- $ - $ - $ - Total expenditures - - - - Change in fund balance - - - - Fund balances, beginning of year 122,644 122,644 122,644 - Fund balances, end of year $ 122,644 $ 122,644 $ 122,644 $ - Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Tree Mitigation and Planting Fund
Year ended June 30, 2021
151
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Fines and forfeitures $ 6,600 $ 6,600 $ 10,068 $ 3,468 Total revenues 6,600 6,600 10,068 3,468 Current:
Economic development 6,600 6,600 - 6,600 Capital outlay - - 75 (75) Total expenditures 6,600 6,600 75 6,525 Change in fund balance - - 9,993 9,993 Fund balances, beginning of year 109,321 109,321 109,321 - Fund balances, end of year $ 109,321 $ 109,321 $ 119,314 $ 9,993 Expenditures
City of El Monte
Budgetary Comparison Schedule
Air Quality Improvement Fund
Year ended June 30, 2021
152
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 146,000 $ 146,000 $ 152,352 $ 6,352 Use of money and property 1,000 1,000 1,270 270 Total revenues 147,000 147,000 153,622 6,622 Current:
Public works 114,300 114,300 65,659 48,641
Capital outlay 100,000 100,000 - 100,000 Total expenditures 214,300 214,300 65,659 148,641 Change in fund balance (67,300) (67,300) 87,963 155,263 Fund balances, beginning of year 233,110 233,110 233,110 - Fund balances, end of year $1 6 5 , 8 1 0 $ 165,810 $ 321,073 $ 155,263 Expenditures
City of El Monte
Budgetary Comparison Schedule
Measure A Fund
Year ended June 30, 2021
153
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ - $ - $ 232,602 $ 232,602 Total revenues - - 232,602 232,602 Current:
Public works - - - - Total expenditures - - - - Change in fund balance - - 232,602 232,602 Fund balances, beginning of year (232,602) (232,602) (232,602) - Fund balances, end of year $ (232,602) $ (232,602) $ - $ 232,602 Expenditures
City of El Monte
Budgetary Comparison Schedule
Gateway CFD
Year ended June 30, 2021
154
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 13,600 $ 13,600 $ 9,872 $ (3,728) Use of money and property 400 400 309 (91) Total revenues 14,000 14,000 10,181 (3,819) Current:
Public works 11,000 11,000 - 11,000 Total expenditures 11,000 11,000 - 11,000 Change in fund balance 3,000 3,000 10,181 7,181 Fund balances, beginning of year 52,542 52,542 52,542 - Fund balances, end of year $ 55,542 $ 55,542 $ 62,723 $ 7,181 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Federal Stimulus Grant
Year ended June 30, 2021
155
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ - $ 1,440,602 $ 1,440,602 $ - Use of money and property 1,230 1,230
Total revenues - 1,440,602 1,441,832 1,230 Current:
Public safety - 1,420,352 715,609 704,743 Capital outlay - 20,350 - 20,350 Total expenditures - 1,440,702 715,609 725,093 Change in fund balance - (100) 726,223 726,323 Fund balances, beginning of year (726,223) (726,223) (726,223) - Fund balances, end of year $ (726,223) $ (726,323) $ - $ 726,323 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
CalHome Grant
Year ended June 30, 2021
156
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 170 $ 170 Miscellaneous - - 58,000 58,000 Total revenues - - 58,170 58,170 Total expenditures - - - - Change in fund balance - - 58,170 58,170 Fund balances, beginning of year 623 623 623 - Fund balances, end of year $ 623 $ 623 $ 58,793 $ 58,170 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Urban Development Action Grant
Year ended June 30, 2021
157
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 920 $ 920 Total revenues - - 920 920 Total expenditures - - - - Change in fund balance - - 920 920 Fund balances, beginning of year 91,324 91,324 91,324 - Fund balances, end of year $ 91,324 $ 91,324 $ 92,244 $ 920 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Emergency Solutions Grant
Year ended June 30, 2021
158
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 5,828,942 $ 5,828,942 $ 350,908 $ (5,478,034) Total revenues 5,828,942 5,828,942 350,908 (5,478,034) Current:
Economic development 5,833,342 4,158,108 785,442 3,372,666 Capital outlay - 1,676,334 273,548 1,402,786 Total expenditures 5,833,342 5,834,442 1,058,990 4,775,452 Change in fund balance (4,400) (5,500) (708,082) (702,582) Fund balances, beginning of year (17,019) (17,019) (17,019) - Fund balances, end of year $ (21,419) $ (22,519) $ (725,101) $ (702,582) Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Older Americans Act
Year ended June 30, 2021
159
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 51,000 $ 51,000 $ 49,613 $ (1,387) T otal revenues 51,000 51,000 49,613 (1,387) Current:
Parks and recreation 81,776 86,201 70,202 15,999 Total expenditures 81,776 86,201 70,202 15,999 Excess (deficiency) of revenues
over expenditures (30,776) (35,201) (20,589) 14,612 Transfers in 19,079 19,079 20,589 1,510 Net other financing sources (uses) 19,079 19,079 20,589 1,510 Change in fund balance (11,697) (16,122) - 16,122 Fund balances, beginning of year 1,367 1,367 1,367 - Fund balances, end of year $ (10,330) $ (14,755) $ 1,367 $ 16,122 Other financing sources (uses)
Expenditures
City of El Monte
Budgetary Comparison Schedule
Senior Citizen Program
Year ended June 30, 2021
160
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 128,085 $ 128,085 $ 284,146 $ 156,061 Use of money and property - - 370 370 Miscellaneous 10,000 10,000 11,811 1,811 Total revenues 138,085 138,085 296,327 158,242 Current:
Parks and recreation 161,981 405,496 340,620 64,876 Total expenditures 161,981 405,496 340,620 64,876 Excess (deficiency) of revenues
over expenditures (23,896) (267,411) (44,293) 223,118 Transfers in 23,896 23,896 44,293 20,397 - (243,515) - 243,515 Fund balances, beginning of year 48,843 48,843 48,843 - Fund balances, end of year $ 48,843 $ ( 194,672) $ 48,843 $ 243,515 Other financing sources (uses)
Change in fund balance
Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Asset Forfeiture Fund
Year ended June 30, 2021
161
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 750,000 $ 750,000 $ 642,227 $ ( 107,773) Use of money and property - - 11,140 11,140 Total revenues 750,000 750,000 653,367 (96,633) Current:
Public safety 784,000 784,000 801,671 (17,671) Capital outlay 1,030,000 1,230,000 402,001 827,999 Total expenditures 1,814,000 2,014,000 1,203,672 810,328 (1,064,000) (1,264,000) (550,305) 713,695
Fund balances, beginning of year 2,262,816 2,262,816 2,262,816 - Fund balances, end of year $ 1,198,816 $ 998,816 $ 1,712,511 $ 713,695 Change in fund balance
Expenditures
City of El Monte
Budgetary Comparison Schedule
Traffic Signals Impact Fee
Year ended June 30, 2021
162
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 3,908 $ 3,908 Miscellaneous 35,000 35,000 12,158 (22,842) Total revenues 35,000 35,000 16,066 (18,934) Capital outlay 225,000 225,000 4,100 220,900 Total expenditures 225,000 225,000 4,100 220,900 Change in fund balance (190,000) (190,000) 11,966 201,966 Fund balances, beginning of year 486,114 486,114 486,114 - Fund balances, end of year $ 296,114 $ 296,114 $ 498,080 $ 201,966 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Street Impact Fee
Year ended June 30, 2021
163
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 7,981 $ 7,981 Miscellaneous - - 105,774 105,774 Total revenues - - 113,755 113,755 Capital outlay 295,000 295,000 - 295,000 Total expenditures 295,000 295,000 - 295,000 Change in fund balance (295,000) (295,000) 113,755 408,755 Fund balances, beginning of year 1,088,402 1,088,402 1,088,402 - Fund balances, end of year $ 793,402 $ 793,402 $ 1,202,157 $ 408,755 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Sewer Impact Fee
Year ended June 30, 2021
164
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 6,920 $ 6,920 Miscellaneous 125,000 125,000 184,562 59,562 Total revenues 125,000 125,000 191,482 66,482 Capital outlay 500,000 500,000 2,962 497,038 Total expenditures 500,000 500,000 2,962 497,038 Change in fund balance (375,000) (375,000) 188,520 563,520 Fund balances, beginning of year 1,171,595 1,171,595 1,171,595 - Fund balances, end of year $ 796,595 $ 796,595 $ 1,360,115 $ 563,520 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Storm Drain Impact Fee
Year ended June 30, 2021
165
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 7,815 $ 7,815 Miscellaneous 50,000 50,000 111,225 61,225 Total revenues 50,000 50,000 119,040 69,040 Capital outlay 156,000 156,000 138,806 17,194 Total expenditures 156,000 156,000 138,806 17,194 Change in fund balance (106,000) (106,000) (19,766) 86,234 Fund balances, beginning of year 1,191,483 1,191,483 1,191,483 - Fund balances, end of year $ 1,085,483 $ 1,085,483 $ 1,171,717 $ 86,234 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Park Facility Impact Fee
Year ended June 30, 2021
166
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 320 $ 320 Miscellaneous 15,000 15,000 - (15,000) Total revenues 15,000 15,000 320 (14,680) Capital outlay 50,000 50,000 - 50,000 Total expenditures 50,000 50,000 - 50,000 Change in fund balance (35,000) (35,000) 320 35,320 Fund balances, beginning of year 57,970 57,970 57,970 - Fund balances, end of year $ 22,970 $ 22,970 $ 58,290 $ 35,320 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Quimby Fee
Year ended June 30, 2021
167
Variance with
Final Budget -
Original Final Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 17,274 $ 17,274 Miscellaneous 200,000 200,000 314,499 114,499 Total revenues 200,000 200,000 331,773 131,773 Current:
Public works 290,040 290,040 11,134 278, 906 Capital outlay 3,189,600 3,189,600 2,684,162 505,438 Total expenditures 3,479,640 3,479,640 2,695,296 784,344 Change in fund balance (3,279,640) (3,279,640) (2,363,523) 916,117 Fund balances, beginning of year 2,503,599 2,503,599 2,503,599 - Fund balances, end of year $ (776,041) $ ( 776,041) $ 140,076 $ 916,117 Expenditures
City of El Monte
Budgetary Comparison Schedule
Storm Drain
Year ended June 30, 2021
168
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Taxes $ 980,600 $ 1,061,000 $ 1,061,623 $ 623 Use of money and property - - 1,052 1,052 Miscellaneous - - 3,199 3,199 Total revenues 980,600 1,061,000 1,065,874 4,874 Current:
Public works 770,100 886,200 779,614 106,586
Capital outlay 220,000 450,000 412,429 37,571
Total expenditures 990,100 1,336,200 1,192,043 144,157 Change in fund balance (9,500) (275,200) (126,169) 149,031 Fund balances, beginning of year - - - - Fund balances, end of year $ (9,500) $ (275,200) $ (126,169) $ 149,031 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
JAG
Year ended June 30, 2021
169
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 41,830 $ 72,257 $ 2,970 $ (69,287) Use of money and property - - 10 10 Total revenues 41,830 72,257 2,980 (69,277) Current:
Public safety 41,830 230,590 25,246 205,344 Total expenditures 41,830 230,590 25,246 205,344 Change in fund balance - (158,333) (22,266) 136,067 Fund balances, beginning of year 17,194 17,194 17,194 - Fund balances, end of year $ 17,194 $ (141,139) $ (5,072) $ 136,067 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
OTS
Year ended June 30, 2021
170
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 93,090 $ 230,590 $ 136,611 $ (93,979) Total revenues 93,090 230,590 136,611 (93,979) Current:
Public safety 93,090 230,590 146,370 84,220
Total expenditures 93,090 230,590 146,370 84,220 Change in fund balance - - (9,759) (9,759) Fund balances, beginning of year (17,626) (17,626) (17,626) - Fund balances, end of year $ (17,626) $ (17,626) $ (27,385) $ (9,759) Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Homeland Security
Year ended June 30, 2021
171
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ - $ 162,000 $ 139,561 $ (22,439) Total revenues - 162,000 139,561 (22,439) Capital outlay - 162,000 62,000 100,000 Total expenditures - 162,000 62,000 100,000 Change in fund balance - - 77,561 77,561 Fund balances, beginning of year (77,561) (77,561) (77,561) - Fund balances, end of year $ (77,561) $ (77,561) $ - $ 77,561 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Beverage Recycling
Year ended June 30, 2021
172
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 28,100 $ 28,100 $ 80,985 $ 52,885 Use of money and property - - 260 260 Total revenues 28,100 28,100 81,245 53,145 Current:
Public works 28,100 33,100 31,407 1,693
Total expenditures 28,100 33,100 31,407 1,693 Change in fund balance - (5,000) 49,838 54,838 Fund balances, beginning of year - - - - Fund balances, end of year $- $ (5,000) $ 49,838 $ 54,838 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Used Oil
Year ended June 30, 2021
173
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 30,800 $ 30,800 $ 50,658 $ 19,858 Use of money and property - - 230 230 Total revenues 30,800 30,800 50,888 20,088 Current:
Public works 30,800 30,800 31,529 (729)
Total expenditures 30,800 30,800 31,529 (729) Change in fund balance - - 19,359 19,359 Fund balances, beginning of year - - - - Fund balances, end of year $- $ - $ 19,359 $ 19,359 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Economic Development Corporation
Year ended June 30, 2021
174
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ 50,000 $ 50,000 $ 482 $ (49 ,518) Total revenues 50,000 50,000 482 (4 9,518) Current:
General government 750 40,250 40,191 59 Capital outlay 1,610,000 1,610,000 - 1,610,000 Total expenditures 1,610,750 1,650,250 40,191 1,610,059 Excess (deficiency) of revenues
over expenditures (1,560,750) (1,600,250) (39,709) 1,560,541 Other financing sources (uses)
Transfers out 4,980,000 4,940,500 - (4, 940,500) Net other financing sources (uses) 4,980,000 4,940,500 - (4, 940,500) Change in fund balance 3,419,250 3,340,250 (39,709) (3, 379,959) Fund balances, beginning of year 3,736,821 3,736,821 3, 736,821 - Fund balances, end of year $ 7,156,071 $ 7,077,071 $ 3,697,112 $ (3,379,959) Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
El Monte Housing Authority
Year ended June 30, 2021
175
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ - $ - Total revenues - - - - Total expenditures - - - - Change in fund balance - - - - Fund balances, beginning of year 66 66 66 - Fund balances, end of year $6 6 $ 66 $ 66 $ - Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
2010 Lease Revenue Bonds
Year ended June 30, 2021
176
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Intergovernmental $ 591,476 $ 591,476 $ 592,733 $ 1,257 Use of money and property 1,282,767 1,282,767 1,284,554 1,787 Total revenues 1,874,243 1,874,243 1,877,287 3,044 Current:
General government - 1,000 - 1,000 Debt service:
Principal retirement 455,000 455,000 455,000 - Interest and fiscal charges 1,419,243 1,419,243 1,419,243 - Total expenditures 1,874,243 1,875,243 1,874,243 - Change in fund balance - (1,000) 3,044 4,044 Fund balances, beginning of year 1,323,839 1,323,839 1,323,839 - Fund balances, end of year $ 1,323,839 $ 1,322,839 $ 1,326,883 $ 4,044 Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
2020 Lease Revenue Bonds
Year ended June 30, 2021
177
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Use of money and property $ - $ - $ 999 $ 999 Total revenues - - 999 999 Debt service:
Interest and fiscal charges 754,500 754,500 754,468 32 Total expenditures 754,500 754,500 754,468 32 Excess (deficiency) of revenues
over expenditures (754,500) (754,500) (753,469) 1,031 Other financing sources
Transfers out - - (31,997) (31,997) - - (31,997) (31,997) Change in fund balance (754,500) (754,500) (785,466) (30,966) Fund balances, beginning of year 1,591,931 1,591,931 1,591,931 - Fund balances, end of year $ 837,431 $ 837,431 $ 806,465 $ (30,966) Final
Expenditures
City of El Monte
Budgetary Comparison Schedule
Capital Projects
Year ended June 30, 2021
178
Variance with
Final Budget -
Original Actual Positive
Budget Budget Amounts (Negative)
Revenues
Total revenues $- $ - $ - $ - Current:
Parks and recreation 94,200 - 5,426 (5,426) Capital outlay 4,044,050 4,335,450 1,714,448 2,621,002 Total expenditures 4,138,250 4,335,450 1,719,874 2,615,576 Excess (deficiency) of revenues
over expenditures (4,138,250) (4,335,450) (1,719,874) 2,615,576 Other financing sources (uses)
Transfers in 4,980,000 4,980,000 - (4,980,000) Net other financing sources (uses) 4,980,000 4,980,000 - (4,980,000) Change in fund balance 841,750 644,550 (1,719,874) (2,364,424) Fund balances, beginning of year 824,689 824,689 824,689 - Fund balances, end of year $ 1,666,439 $ 1,469,239 $ (895,185) $ (2,364,424) Final
Expenditures
City of El Monte
Combining Statement of Net Position
All Internal Service Funds
June 30, 2021
179
Self Vehicle Equipment
Insurance Replacement Replacement Total
ASSETS
Current assets:
Cash and investments $ 664,133 $ 217,418 $ 785,170 $ 1,666,721 Accounts receivable - - - - Due from other funds 179,008 - - 179,008 Total current assets 843,141 217,418 785,170 1,845,729 Capital assets:
Capital assets - 909,113 257,915 1,167,028 Accumulated depreciation - (288,631) (55,716) (344,347) Total capital assets - 620,482 202,199 822,681 Total assets 843,141 837,900 987,369 2,668,410
LIABILITIES
Current liabilities
Due to other funds 179,008 - - 179,008 Accrued claims and judgments 3,319,237 - - 3,319,237 Total current liabilities 3,498,245 - - 3,498,245 Noncurrent liabilities
Advances from other funds 300,000 - - 300,000 Accrued claims and judgments 13,341,081 - - 13,341,081 Total noncurrent liabilities 13,641,081 - - 13,641,081 Total liabilities 17,139,326 - - 17,139,326
NET POSITION (DEFICIT)
Unrestricted (16,296,185) 837,900 987,369 (14,470,916) Total net position (deficit) $ (16,296,185) $ 837,900 $ 987,369 $ (14,470,916) Internal Service Funds
City of El Monte
Combining Statement of Revenues, Expenses and Changes in Net Position All Internal Service Funds
Year Ended June 30, 2021
180
Self Vehicle Equipment
Insurance Replacement Replacement Total
Operating revenues
Charges for services $ 5,776,769 $ - $ - $ 5,776,769 Total operating revenues 5,776,769 - - 5,776,769 Operating expenses
Contractual services 260,677 - - 260,677 Maintenance and supplies - - 42,820 42,820 Claims and settlement 4,238,576 - - 4,238,576 Depreciation and amortization - 140,143 51,678 191,821 Total operating expenses 4,499,253 140,143 94,498 4,733,894 Operating income (loss) 1,277,516 (140,143) (94,498) 1,042,875 Nonoperating revenues (expenses), net
Interest revenue 1,530 1,459 4,320 7,309 Income (loss) before transfers 1,279,046 (138,684) (90,178) 1,050,184 Transfers
Transfers in - 50,000 50,000 100,000 Change in net position 1,279,046 (88,684) (40,178) 1,150,184 Net position (deficit), beginning of year (17,575,231) 926,584 1,027,547 (15,621,100) Net position (deficit), end of year $ (16,296,185) $ 837,900 $ 987,369 $ (14,470,916) Internal Service Funds
City of El Monte
Combining Statement of Cash Flows
All Internal Service Funds
Year ended June 30, 2021
181
Self Vehicle Equipment
Insurance Replacement Replacement Total
Cash flows from operating activities
Cash received for interfund service provided $ 5,778,075 $ - $ - $ 5,778,075 Cash paid to suppliers for goods and services (5,198,774) (147,683) (196,365) (5,542,822) Net cash provided by operating activities 579,301 (147,683) (196,365) 235,253 Cash flows from non-capital financing activities
Transfers from other funds - 50,000 50,000 100,000 Net cash provided by non-capital and related financing
activities - 50,000 50,000 100,000 Cash flows from capital and related financing activities Acquisition of capital assets - (85,534) (28,000) (113,534) Net cash used in capital and related financing activities - (85,534) (28,000) (113,534) Cash flows from investing activities
Interest received 1,530 1,459 4,320 7,309 Change in cash and cash equivalents 580,831 (181,758) (170,045) 229,028 Beginning cash and cash equivalents 83,302 399,136 955,215 1,437,653 Ending cash and cash equivalents $6 6 4 , 1 3 3 $ 217,378 $ 785,170 $ 1,666,681 Reconciliation of operating loss to net cash provided by operating activities:
Operating loss $ 1,277,516 $ (140,143) $ (94,498) $ 1,042,875 Adjustments to reconcile operating loss to net cash
provided by operating activities:
Depreciation - 140,143 51,678 191,821 (Increase) decrease in:
Accounts receivable 1,306 (40) - 1,266 Prepaid accounts - - - - Due from other funds (179,008) - - (179,008) Increase (decrease):
Accounts payable (308) (147,643) (153,545) (301,496) Due to other funds 179,008 - - 179,008 Accrued claims and judgments (699,213) - - (699,213) Net cash provided by operating activities $5 7 9 , 3 0 1 $ (147,683) $ (196,365) $ 235,253 Internal Service Funds
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STATISTICAL SECTION
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City of El Monte
Description of Statistical Section Contents
182
This part of the City's Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial stateme nts, note disclosures, and required supplementary information says about the City's overall financi al health. In contrast to the financial section, the statistical section information is not subject to independent audit.
Contents
Financial Trends
These schedules contain trend information to help the reader un derstand how the City's financial performance and well-being have changed over time.
Table 1 Net position by Component
Table 2 Changes in Net position
Table 3 Fund Balances of Governmental Funds
Table 4 Changes in Fund Balances of Governmental Funds Table 5 Governmental Activities Tax Revenues by Source
Revenue Capacity
These schedules contain information to help reader assess the C ity's most significant local revenue source, the property tax.
Table 6 Assessed Value and Estimated Value of Taxable Propert y Table 7 Direct and Overlapping Property Tax Rates
Table 8 Principal Property Taxpayers
Table 9 Property Tax Levies and Collections
Debt Capacity
These schedules present information to help the reader assess t he affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.
Table 10 Ratios of Outstanding Debt by Type
Table 11 Direct and Overlapping Government Activities Debt Table 12 Legal Debt Margin Information
Table 13 Pledged Revenue Coverage
Demographic and Economic Information
These schedules offer demographic and economic indicators to he lp the reader understand the environment within which the City's financial activities take place.
Table 14 Demographic and Economic Statistics
Table 15 Principal Employers
City of El Monte
Description of Statistical Section Contents
183
Operating Information
These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and activities it performs.
Table 16 Full-time Equivalent C ity Employees by Function / Program Table 17 Operating Indicators by Function/Program
Table 18 Capital Assets by Function
Table 19 Water Rates
Table 20 Top Water Customers
Sources: Unless otherwise noted, the information in these sched ules is derived from the Annual Comprehensive Financial Report for the relevant year.
City of El Monte
Table 1 - Net Position by Component
Last Ten Fiscal Years
184
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Governmental activities
Net Investment in capital assets 406,191,154 $ 408,942,772 $ 410,145,295 $ 413,506,843 $ 417,936,017 $ 428,069,299 $ 430,694,629 $ 429,478,048 $ 436,882,931 $ 457,561,002 $ Restricted 71,058,861 67,082,252 62,080,199 63,168,424 59,313,835 60,732,597 55,253,361 57,052,583 49,651,414 49,736, 026 Unrestricted (6,986,991) (9,978,137) (4,728,375) (131,237,522) (121,391,436) (119,813,615) (210,559,952) (213,173,174) (219,804,739) (227,034,558) Total governmental activities net position 470,263,024$ 466,046,887 $ 467,497,119 $ 345,437,745 $ 355,858,416 $ 368,988,281 $ 275,388,038 $ 273,357,457 $ 266,729,606 $ 280,262,470 $ Business-type activities
Net Investment in capital assets 5,901,252 $ 3,846,931 $ 3,575,181 $ 2,745,186 $ 2,641,756 $ 4,271,724 $ 6,511,640 $ (1,416,196) $ (2,493,343) $ 1,364,120 $ Restricted 623,422 403,422 403,422 403,445 403,506 404,024 403,491 7,254,671 7,345,640 6,857,720 Unrestricted 7,959,707 9,687,539 10,348,805 3,936,053 4,925,832 3,456,244 (2,083,741) 3 , 4 3 0 , 6 8 0 3,526,239 3,849,345 Total business-type activities net position 14,484,381$ 13,937,892 $ 14,327,408 $ 7,084,684 $ 7,971,094 $ 8,131,992 $ 4,831,390 $ 9 , 2 6 9 , 1 5 5$ 8,378,536 $ 12,071,185 $ Primary government
Net Investment in capital assets 412,092,406 $ 412,789,703 $ 413,720,476 $ 416,252,029 $ 420,577,773 $ 432,341,023 $ 437,206,269 $ 428,061,852 $ 434,389,588 $ 458,925,122 $ Restricted 71,682,283 67,485,674 62,483,621 63,571,869 59,717,341 61,136,621 55,656,852 64,307,254 56,997,054 56,593, 746 Unrestricted 972,716 (290,598) 5,620,430 (127,301,469) (116,465,604) (116,357,371) (212,643,693) (209,742,494) (216,278,500) (223,185,213) Total primary government net position 484,747,405$ 479,984,779 $ 481,824,527 $ 352,522,429 $ 363,829,510 $ 377,120,273 $ 280,219,428 $ 282,626,612 $ 275,108,142 $ 292,333,655 $ The City of El Monte implemented GASB 68 Accounting and Financial Reporting for Pensions for the fiscal year ended June 30, 2015.
The City of El Monte implemented GASB 75 Accounting and Financial Reporting for Postemployment Benefits Other than Pensions (OPEB) for the fiscal year ended June 30, 2018.
Source: Finance Department, City of El Monte
City of El Monte
Table 2 – Changes in Net Position
Last Ten Fiscal Years
185
2012 2013 2 014 2015 2 016 2017 2 018 2019 2 020 2021 Expenses
Governmental activities:
General government 31,035,167 $ 20,788,814 $ 22,732,447 $ 23,640,914 $ 24,848,509 $ 27,106,832 $ 33,049,702 $ 33,668,050 $ 31,574,100 $ 20,239,394 $ Parks and recreation 3,292,920 3,163,505 2,928,453 2,968,162 2,79 2,932 3,037,979 4,839,794 3,685,407 3,537,940 3,350,004 Economic development 3,795,416 4,231,041 5,679,490 2,608,571.00 1,635,333 1,911,677 3,526,468 7,498,438 9,261,787 9,321,480 Public works 12,273,857 15,096,927 16,274,135 15,952,980 16,585,9 08 19,397,177 22,457,132 14,498,059 17,001,992 18,420,170 Public safety 31,373,685 33,813,668 35,302,886 33,364,275 33,012, 638 35,464,248 41,819,319 43,826,465 51,268,177 58,655,755 Interest on long-term debt and issue costs 4,375,648 2,492,205 2,783,650 2,455,645 2,434,888 2,474,698 1,840,106 1,530,412 3,057,726 6,605,249 Total governmental activities expenses 86,146,693 79,586,160 85,701,061 80,990,547 81,310,208 89,392,611 107,532,521 104,706,831 115,701,722 116,592,052 Business-type activities:
Water authority and sewer fund 6,200,127 6,448,416 6,003,145 6,044,861 5,957,680 6,250,283 6,584,282 6,993,953 8,286,959 5,180,519 Total business-type activities expenses 6,200,127 6,448,416 6,003,145 6,044,861 5,957,680 6,250,283 6,584,282 6,993,953 8,286,959 5,180,519 Total primary government expenses 92,346,820 $ 86,034,576 $ 91,704,206 $ 87,035,408 $ 87,267,888 $ 95,642,894 $ 114,116,803 $ 111,700,784 $ 123,988,681 $ 121,772,571 $ Program Revenues
Governmental activities:
Charges for services:
General government 2,660,459 $ 417,889 $ 377,054 $ 349,516 $ 378,402 $ 326,524 $ 421,440 $ 569,481 $ 1,249,104 $ 1,560,375 $ Parks, recreation, and cultural 899,689 1,337,638 505,314 1,21 3,806 1,150,647 1,374,211 979,217 1,105,555 950,593 345,387 Economic development 3,668,748 1,743,141 2,198,057 1,819,589 3,394,330 3,458,458 3,809,550 4,535,793 4,046,838 2,567,386 Public works 994,082 1,254,749 1,505,903 3,389,613 1,000,247 2,2 89,590 1,592,969 2,036,886 2,918,609 2,618,262 Public safety 2,136,780 1,758,649 1,516,786 1,528,004 1,398,239 1,130,297 1,082,746 1,183,932 1,513,261 1,525,416 Operating grants and contributions 9,245,274 12,050,550 12,337, 537 12,032,841 9,333,169 7,712,035 9,634,788 21,225,215 22,547,058 25, 880,876 Capital grants and contributions 7,219,958 2,961,085 3,788,170 3,712,045 3,938,321 2,143,189 2,259,303 2,241,597 8,484,470 23,620,462 Total governmental activities program revenues 26,824,990 21,523,701 22,228,821 24,045,414 20,593,355 18,434,304 19,780,013 32,898,459 41,709,933 58,118,164 Business-type activities:
Charges for services:
Water authority and sewer fund 6,573,474 6,301,092 6,579,007 6,6 51,294 6,876,895 6,400,515 7,916,503 8,472,443 8,439,820 8,851,510 Operating Contributions and Grants:
Water authority and sewer fund 24,995 41,601 62,487 185,197 - 7 , 5 0 0 - - - - Total business-type activities program revenues 6,598,469 6,342,693 6,641,494 6,836,491 6,876,895 6,408,015 7,916,503 8,472,443 8,439,820 8,851,510 Total primary government program revenues 33,423,459$ 27,866,394 $ 28,870,315 $ 30,881,905 $ 27,470,250 $ 24,842,319 $ 27,696,516 $ 41,370,902 $ 50,149,753 $ 66,969,674 $ Net (expense) revenue
Governmental activities (59,321,703) $ (58,062,459) $ (63,472,240) $ (56,945,133) $ (60,716,853) $ (70,958,307) $ (87,752,508) $ (71,808,372) $ (73,991,789) $ (58,473,888) $ Business-type activities 398,342 (155,723) 638,349 794,630 919,215 157,732 1,332,221 1,478,490 152,861 3,670,991 Total primary government net expense (58,923,361)$ (58,218,182) $ (62,833,891) $ (56,150,503) $ (59,797,638) $ (70,800,575) $ (86,420,287) $ (70,329,882) $ (73,838,928) $ (54,802,897) $ General Revenues and Other Changes in Net Position
Governmental activities:
Taxes
Property taxes, levied for general purposes 29,761,876$ 23,681,773 $ 24,509,692 $ 26,099,320 $ 27,532,723 $ 28,984,080 $ 30,744,183 $ 20,849,324 $ 21,875,061 $ 23,214,044 $ Sales taxes 19,908,564 21,908,497 22,812,015 23,527,026 25,664, 884 25,478,114 26,818,074 28,987,321 28,968,416 34,281,481 Business licenses taxes 132,044 2,024,962 2,183,836 2,110,351 2 ,501,208 2,644,494 2,725,845 2,728,949 2,345,027 2,388,518 Franchise taxes 3,127,463 2,427,661 3,284,097 3,138,337 3,474,7 99 3,623,293 3,770,535 3,556,359 3,790,564 3,677,367 Utility user taxes 7,129,350 7,087,818 7,134,428 7,177,685 6,86 9,855 6,824,008 6,644,912 6,169,379 5,939,205 6,235,002 Transient occupancy taxes 277,629 298,784 318,023 379,991 419,5 52 475,614 819,545 1,009,950 855,898 831,929 Other taxes 403,452 508,683 608,814 587,024 681,879 729,201 1,420 ,683 2,908,676 216,188 1,319,138 Motor vehicle in-lieu 328,956 64,828 53,652 51,826 46,713 51,019 60 ,149 56,259 92,762 85,574 Use of money and property 1,822,085 1,302,410 1,146,044 1,103,44 2 1,160,164 1,344,967 1,681,735 2,257,146 827,648 238,098 Gain on sale of assets - - - - - - 1,203,448 1,239,554 210,453 - Other 341,432 597,391 1,581,528 3,085,984 1,421,951 1,920,584 2,182 ,083 1,366,861 2,741,808 107,038 Special item - (929,376) 509,360 181,143 98,088 (123,407) (150,51 2) 501,645 279,064 (471,437) Transfers 283,612 200,000 296,273 100,000 1,265,708 12,136,205 100,000 100,000 100,000 100,000 Total governmental activities 63,516,463 59,173,431 64,437,762 67,542,129 71,137,524 84,088,172 78,020,680 71,731,423 68,242,094 72,006,752 Business-type activities:
Investment earnings 25,894 42,639 47,440 43,243 60,936 73,603 143,2 55 394,144 313,177 121,658 Other 20,281 197,930 - 142 6,259 29,563 - - - - Transfers (283,612) (200,000) (296,273) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) Total business-type activities (237,437) 40,569 (248,833) (56,615) (32,805) 3 , 1 6 6 43,255 294,144 213,177 21,658 Total primary program 63,279,026 $ 59,214,000 $ 64,188,929 $ 67,485,514 $ 71,104,719 $ 84,091,338 $ 78,063,935 $ 72,025,567 $ 68,455,271 $ 72,028,410 $ Change in Net Position
Governmental activities 4,194,760 $ 1,110,972 $ 965,522 $ 10,596,996$ 10,420,671 $ 13,129,865 $ (9,731,828) $ (76,949) $ (5,749,695)$ 13,532,864 $ Business-type activities 160,905 (115,154) 389,516 738,015 886,410 160,898 1,375,476 1,772,634 366,038 3,692,649 Total primary government program 4,355,665 $ 995,818 $ 1,355,038$ 11,335,011 $ 11,307,081 $ 13,290,763 $ (8,356,352) $ 1,695,685 $ (5,383,657) $ 17,225,513 $ Source: Finance Department, City of El Monte
City of El Monte
Table 3 – Fund Balances of Governmental Funds
Last Ten Fiscal Years
186
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 GASB 54 Fund Balance Classification:
General Fund
Nonspendable 18,886,423 $ 19,044,938 $ 22,163,961 $ 20,920,508 $ 19,942,149 $ 20,438,164 $ 20,194,593 $ 19,831,616 $ 19,866,748 $ 20,049,473 $ Restricted - - 501,994 370,531 524,431 508,609 494,652 176,511 176,511 176,676 Assigned - - 9,100,000 18,673,000 19,476,714 21,756,795 19,655,898 19,963,490 22,900,630 22,900,630 Unassigned 8,644,339 11,469,215 3,280,429 1,653,074 5,605,880 1,757,121 - - 3,161,235 3,011,077 Total general fund 27,530,762 30,514,153 35,046,384 41,617,113 45,549,174 44,460,689 40,345,143 39,971,617 46,105,124 46,137,856 All other governmental funds
Nonspendable 4,327 - 54,611 29,667 5,065 10,638 - - - - Restricted
Special revenue funds 53,485,668 54,336,711 58,241,106 59,179,911 56,306,497 56,903,361 52,239,054 55,596,511 50,060,514 55,888,439 Capital projects funds 12,688,988 9,783,516 31,216 - - 1,307,510 1,252,748 1,142,291 824,689 - Debt service funds 1,250,933 1,248,318 1,324,843 1,321,941 1,344,174 1,262,856 1,277,033 1,304,312 2,915,770 2,133,348 Committed - - - - - - - - - - Unassigned (915,551) (1,054,062) (1,833,890) (2,696,066) (722,118) (656,877) (1,189,197) (1,733,018) (3,886,773) (4,592,121) Total all other governmental funds 66,514,365 64,314,483 57,817,886 57,835,453 56,933,618 58,827,488 53,579,638 56,310,096 49,914,200 53,429,666 Total Governmental Funds 94,045,127$ 94,828,636 $ 92,864,270 $ 99,452,566 $ 102,482,792 $ 103,288,177 $ 93,924,781 $ 96,281,713 $ 96,019,324 $ 99,567,522 $ Source: Finance Department, City of El Monte
City of El Monte
Table 4 - Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years
187
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Revenues
Taxes 65,332,159 $ 62,277,534 $ 65,841,564 $ 67,674,576 $ 70,695,250 $ 71,828,831 $ 76,173,496 $ 77,261,068 $ 76,888,721 $ 85,522,738 $ Licenses and permits 2,518,997 762,214 986,933 1,482,638 1,413,277 1,378,163 1,693,143 2,464,508 1,465,504 1,205,242 Intergovernmental 13,218,295 10,862,667 10,322,262 8,368,013 9,841,472 6,225,037 6,886,969 9,621,567 12,141,544 33,562,848 Charges for services 2,760,338 3,019,053 3,866,329 4,790,410 4,205,638 4,822,719 5,203,643 6,388,580 5,112,339 3,398,812 Fines and forfeitures 1,719,778 1,825,943 1,441,434 1,362,878 1,374,249 1,242,529 1,230,538 1,215,560 829,176 800,887 Use of money and property 1,776,326 1,048,530 1,124,564 1,044,042 1,160,085 1,267,098 1,646,087 4,006,051 3,555,297 2,443,861 Contributions 199,637 181,140 89,920 405,663 610,934 674,085 471,462 - - - Miscellaneous 2,531,484 2,454,371 2,218,961 5,656,492 2,275,396 3,338,694 2,870,370 4,322,254 8,021,610 3,325,083 Net change in fair value of investments - (929,376) 509,360 181,143 98,088 (123,407) (150,512) - - (471,437) Total revenues 90,057,014 81,502,076 86,401,327 90,965,855 91,674,389 90,653,749 96,025,196 105,279,588 108,014,191 129,788,034 Expenditures
Current:
General government 29,329,966 19,542,961 20,934,236 20,430,156 22,019,727 24,223,926 26,515,656 29,298,832 27,303,442 17,488,000 Parks and recreation 3,076,821 2,957,309 2,734,176 2,956,668 2,933,995 3,145,497 4,627,936 3,553,928 3,314,811 2,802,161 Economic development 3,431,716 3,984,763 5,430,664 2,694,122 1,740,963 2,022,309 3,416,404 7,230,928 8,677,669 7,797,094 Public works 7,941,927 10,317,511 11,215,809 12,659,130 15,010,029 16,042,485 17,588,228 13,927,793 15,281,656 14,211,117 Public safety 29,393,872 31,562,378 33,276,479 34,296,919 34,910,924 37,007,611 40,060,785 42,262,933 48,034,820 49,063,497 Capital outlay 12,762,314 7,862,196 7,288,106 6,785,299 7,598,789 5,316,396 7,852,892 3,706,867 15,021,509 29,252,391 Debt Service:
Principal retirement 1,853,000 1,602,000 1,701,000 1,876,000 3,028,000 11,470,000 3,440,000 1,291,000 772,000 816,000 Interest and fiscal charges 3,469,859 2,531,116 2,631,674 2,588,865 2,467,444 2,556,345 1,776,691 1,560,375 3,051,605 4,809,576 Bond issuance cost -
- 166,147 - - - - - - - Total expenditures 91,259,475 80,360,234 85,378,291 84,287,159 89,709,871 101,784,569 105,278,592 102,832,656 121,457,512 126,239,836 Revenues over (under) expenditures (1,202,461) 1,141,842 1,023,036 6,678,696 1,964,518 (11,130,820) (9,253,396) 2,446,932 (13,443,321) 3 , 5 4 8 , 1 9 8 Other Financing Sources (Uses)
Transfers in 9,367,779 7,459,364 15,368,873 3,939,319 5,266,600 4,012,800 4,404,818 4,173,496 8,166,947 3,059,128 Transfers out (9,384,167) (7,559,364) (15,263,000) (4,029,719) (5,366,600) (4,112,800) (4,504,818) (4,273,496) (8,166,947) ( 3,059,128) Refunding bonds issued - - 4,803,723 - - - - - - - Proceeds from sale of land held for resale - 300,000 - - - - - - - - Long-term debt issuance 10,000,000 - (4,372,671) - - - - - 139,725,000 - Premium on bonds issued - - - - - - - - 204,298 - Miscellaneous - - - - 1,165,708 12,036,205 - - - - Net other financing sources (uses) 9,983,612 200,000 536,925 (90,400) 1,065,708 11,936,205 (100,000) (100,000) 139,929,298 - Special Items
Payments to long-term debt - - - - - - - - (126,748,366) - Change in fund balances 8,781,151 $ 1,341,842 $ 1,559,961 $ 6,588,296 $ 3,030,226 $ 805,385 $ (9,353,396)$ 2,346,932 $ (262,389) $ 3 , 5 4 8 , 1 9 8$ Debt service as a percentage of
noncapital expenditures 7.62% 6.00% 5.44% 5.76% 6.58% 15.02% 5.32% 2.87 % 3.57% 5.72% Source: Finance Department, City of El Monte
City of El Monte
Table 5 - Tax Revenues by Source - Governmental Activities Last Ten Fiscal Years
188
City of El Monte
Table 6 - Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(rate per $100 of assessed value)
189
Fiscal
Year Residential Commercial Other Property
Les s : Tax Exempt
Real Property
Total Taxable
As s es s ed Value
Total Direct
Tax Rate
Es timated Actual
Taxable Value (1)
2012 3,862,262,666$ 947,932,740 $ 1,098,171,840$ 49,041,796 $ 5,859,325,450$ 0.34806% 5,859,325,450 $ 2013 3,923,955,117 965,154,088 1,100,008,251 58,039,660 5,931,077,796 0.3 4797% 5,931,077,796 2014 4,088,942,850 980,098,697 1,100,861,677 56,126,462 6,113,776,762 0.2 4770% 6,113,776,762 2015 4,284,727,194 1,001,786,172 1,114,716,713 55,404,795 6,345,825,284 0 .24785% 6,345,825,284 2016 4,502,784,697 1,036,602,565 1,128,146,481 52,992,652 6,614,541,091 0 .24776% 6,614,541,091 2017 4,729,743,115 1,123,299,964 1,178,390,529 52,861,118 6,978,572,490 0 .24805% 6,978,572,490 2018 4,966,544,882 1,186,848,213 1,303,679,021 52,847,145 7,404,224,971 0 .24707% 7,404,224,971 2019 5,214,110,639 1,252,745,146 1,458,924,366 45,841,508 7,879,938,643 0 .24877% 7,879,938,643 2020 5,597,492,578 1,330,583,314 1,498,704,894 45,841,003 8,380,939,783 0 .24895% 8,380,939,783 2021 5,842,764,281 1,364,367,151 1,658,877,463 45,507,499 8,820,501,396 0 .24903% 8,820,501,396 (1) Assessed Value is equal to Estimated Taxable Value and Actu al Value Source: HdL Coren & Cone, Los Angeles County Assessor 2020/ 21 Combined Tax Rolls Real Propert y
66%15%
19%
2021 Assessed Valuation
Residential
Commercial
Other Property
City of El Monte
Table 7 - Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
190
Agency 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Basic Levy 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 El Monte City School District 0.12733 0.13288 0.12735 0.11822 0.1464 2 0.14682 0.14616 0.14580 0.10803 0.07513 El Monte General Fund 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 El Monte Union High School 0.09591 0.08992 0.09799 0.08418 0.09155 0. 08469 0.08243 0.08793 0.10969 0.09294 Metropolitan Water District 0.00370 0.00350 0.00350 0.00350 0.00350 0 .00350 0.00350 0.00350 0.00350 0.00350 Mountain View Sd Ds 2016 Series A 0.00000 0.00000 0.00000 0.00000 0. 00000 0.00000 0.04770 0.05534 0.05140 0.05485 Pasadena Community College Dist 0.01956 0.02056 0.01899 0.01032 0.00 872 0.00885 0.00819 0.00767 0.00721 0.00554 Rio Hondo Community College Dist 0.03418 0.02812 0.02892 0.02821 0.0 2712 0.02808 0.02748 0.02554 0.02571 0.01361 Rosemead School District 0.10507 0.10240 0.10314 0.09886 0.09997 0.08 533 0.11979 0.09260 0.08682 0.07458 Total Direct & Overlapping Tax Rates 1.53575 1.52738 1.52989 1.49329 1.52728 1.50728 1.58524 1.56838 1. 54236 1.47015 City's Share of 1% Levy Per Prop 13 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 Voter Approved City Debt Rate 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 Redevelopment Rate 1.15370
Total Direct Rate 0.34806 0.34797 0.24770 0.24785 0.24776 0.24805 0.24707 0.24877 0.24895 0.24903 Source: HdL, Coren & Cone, Los Angeles County Assessor 2011/12 - 2020/21 Tax Rate Table City of El Monte
Table 8 - Principal Property Taxpayers
Current year and Ten Years Ago
191
Taxpayer
Taxable
Assessed
Value (USD) Rank
Percentage of
Total Taxable
Assessed Value
Taxable
Assessed
Value (USD) Rank
Percentage of
Total Taxable
Assessed Value
GLC El Monte LLC 167,821,961 $ 1 1.90 % - $
Gill Corporation 81,072,284 2 0.92 %
Brookside MHC LLC 75,465,091 3 0.86 %
Realty Income Properties II LLC 52,802,121 4 0.60 % SCRS Santa Fe Trail Plaza LLC 46,410,000 5 0.53 % Wells Fargo Bank NA 46,216,387 6 0.52 % 39,910,337 2 0.68 % BTC III El Monte Logistics Center LP 46,095,000 7 0.52 % Telstar Owner LLC 44,570,736 8 0.51 %
Penske Realty Inc 44,214,278 9 0.50 % 37,336,719 4 0.64 % Uhon Arden Way Fee Owner LLC 41,306,867 10 0.47 % Von's Companies 87,487,135 1 1.49 %
KW Telstar LLC 39,574,456 3 0.68 %
KM El Monte Investors LLC 34,945,474 5 0.60 %
Multi Investment Associates 34,279,131 6 0.59 % Wohl Penwood El Monte Partners 30,694,582 7 0.52 % Walmart R and E Business Trust 29,374,399 8 0.50 % Cathay Bank 25,151,700 9 0.43 %
Driftwood Dairy 23,765,887 10 0.41 %
Other Taxpayers 8,174,526,671 92.68 % 5,476,805,630 93.47 % Totals 8,820,501,396 $ 100.00 % 5,859,325,450$ 100.00 % Source: HdL Coren & Cone, Los Angeles County Assessor 2020/ 21 and 2011/2012 Combined Tax Rolls and the SBE Non-Unitary Roll 2021 2012
City of El Monte
Table 9 - Property Tax Levies and Collections
Last Ten Fiscal Years
192
City of El Monte
Table 10 - Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
193
Fiscal
Year
Revenue
Bonds
Certificates of
Participation
Tax
Allocation
Bonds (2)
Taxable
Pension
Obligation
Bonds
Notes and Loans
Payable
Capital
Leases
Unamortized
bond discount /
premium
Revenue
Bonds
Capital
Leases
Notes
Payable
Unamortized bond
discount / premium
Unamortized
deferred inflow/
outflow
Total
Primary
Government
% of
Personal
Income(1)
Per-
Capita
(1)
2012 29,065,000$ 5,205,000 $ - $ - $ 7,621,000$ 370,617 $ (633,172) $ 17,010,000$ 18,390,759 $ - $ (637,660)$ - $ 76,391,544$ 4.69% 671 2013 28,755,000 4,435,000 - - 7,399,000 342,230 (607,322) 16,570,000 18,390,759 - (609,738) - 74,674,929 4.54% 653 2014 28,430,000 3,920,000 - - 6,843,000 312,197 (468,812) 16,120,000 17,977,364 - (581,816) - 72,551,933 4.31% 631 2015 28,090,000 3,125,000 - - 6,252,000 280,423 (459,009) 15,655,000 17,977,364 - 95,381 - 71,016,159 4.21% 617 2016 27,730,000 2,170,000 - - 4,389,000 - (451,859) 15,170,000 17,977,364 1,000,000 90,834 - 68,075,339 3.94% 598 2017 17,355,000 1,335,000 - - 4,279,000 - (444,709) 14,665,000 17,977,364 815,483 87,189 - 56,069,327 3.17% 491 2018 16,960,000 470,000 - - 1,949,000 - (328,843) 14,140,000 17,977,364 - 82,456 - 51,249,977 2.84% 437 2019 16,545,000 - - - 1,543,000 - (334,055) 18,880,000 17,977,364 - 2,542,462 - 57,153,771 3.02% 488 2020 37,110,000 - - 118,725,000 1,206,000 - (105,660) 18,385,000 17,977,364 - 2,477,271 (434,660) 195,340,315 9.79% 1,674 2021 36,655,000 - - 118,725,000 845,000 - (90,151) 17,850,000 17,977,364 - 2,390,349 (407,438) 194,352,562 9.37% 1,669 .
NOTE: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics fo r personal income and population data. (2) Dissolution of RDA
Source: Finance Department, City of El Monte Audited Financ ial Statements Business-type
Activities Governmental Activities
City of El Monte
Table 11 - Direct and Overlapping Government Activities Debt As of June 30, 2021
194
Gross Bonded Percent Applicabl e Net Bonded
Debt Balance to City (1) Debt (2)
Direct Debt:
EL MONTE 2010 LEASE REVENUE BONDS A 14,506,445$ 100.000 14,506,445 $ EL MONTE 2010 LEASE REVENUE BONDS B 864,321 100.000 864,321 EL MONTE 2020 LEASE REVENUE BONDS A 21,194,083 100.000 21,194,083 EL MONTE 2020 PENSION OBLIGATION BONDS 118,725,000 100.000 118,725,000 EL MONTE NOTES AND LOANS PAYABLE 845,000 100.000 845,000 Total Direct Debt 156,134,849 $ 156,134,849$
Overlapping Debt:
METROPOLITAN WATER DISTRICT 13,101,783 $ 0.554 72,559$ EL MONTE CITY SD DS 2016 8,391,911 62.308 5,228,809
EL MONTE CITY SD DS 2008, SERIES B 5,897,545 62.308 3,674,626 EL MONTE CITY SD DS 2012 REFUND BONDS 5,865,000 62.308 3,654,348 EL MONTE CITY SD DS 2014 SERIES A 4,975,000 62.308 3,099,809 EL MONTE CITY SD DS 2015 REF BONDS 42,480,000 62.308 26,468,322 EL MONTE CITY SD DS 2014 SERIES B 9,410,000 62.308 5,863,157 EL MONTE CITY SD DS 2017 REF BOND SER A 21,540,000 62.308 13,421,084 MOUNTAIN VIEW SD DS 2016 SERIES A 15,790,000 73.420 11,593,057 MOUNTAIN VIEW SD DS 2016 SERIES B 13,130,000 73.420 9,640,078 MOUNTAIN VIEW SD DS 2016 SERIES C 32,835,000 73.420 24,107,537 ROSEMEAD SD DS 2012 REF BONDS 5,306,292 17.030 903,683
ROSEMEAD SD DS 2014 REF BONDS 5,105,000 17.030 869,402
ROSEMEAD SD DS 2016 REF BONDS 11,605,000 17.030 1,976,378 ROSEMEAD SD DS 2008 SERIES C 1,800,000 17.030 306,547
ROSEMEAD SD DS 2014 SERIES A 7,200,000 17.030 1,226,189 ROSEMEAD SD DS 2019 REF BD SERIES A 18,145,000 17.030 3,090,166 EL MONTE UNION HSD DS 2008 SERIES B 29,510,457 52.931 15,620,096 EL MONTE UNION HSD DS 2015 REF BONDS 23,840,000 52.931 12,618,682 EL MONTE UNION HSD DS 2008 SERIES C 1,230,000 52.931 651,048 EL MONTE UNION HSD DS 2016 REF BONDS 47,925,000 52.931 25,367,045 EL MONTE UNION HSD DS 2008 SERIES D 10,275,098 52.931 5,438,683 EL MONTE UNION HSD DS 2018 SERIES A 47,745,000 52.931 25,271,770 PASADENA CCD DS 2014 REF SERIES A 10,880,000 2.072 225,406 PASADENA CCD DS 2016 REF SERIES A 51,650,000 2.072 1,070,055 RIO HONDO CCD DS REF 2004 2019 SER B 117,367,824 15.615 18,326,528 Total - Overlapping Debt 563,000,910 $ 219,785,065$ Grand Total Direct and Overlapping Debt 375,919,914$
2020/21 Assessed Valuation: 7,405,909,070 $ after deducting $1,392, 556,960 Incremental Value.
Debt to Assessed Valuation Ratios:
Direct debt 2.11%
Overlapping Debt 2.97%
Total Debt 5.08%
(1) Listed values represent the actual rate, rounded to the nearest 3 decimal places (2) Listed values are based on the actual rate, not the rounded rate as listed in the table Source: HdL Coren & Cone, L.A. County Assessor and Auditor Controller's Office City of El Monte
Table 12 – Legal Debt Margin Information
Last Ten Fiscal Years
195
Assessed value 8,820,501,396 $
Debt limit (15% of assessed value) 1,323,075,209
Net debt applicable to limit:
Governmental activities debt 156,134,849
Total net debt applicable to limit 156,134,849
Legal debt margin 1,166,940,360 $
Total Net Debt Legal Debt Limit
Applicable to Legal Debt as a percentage
Fiscal Year
Debt Limit Limit Limit of Debt Limit
2012 871,542,548$ 29,065,000 $ 842,477,548$ 96.67% 2013 880,955,720 28,755,000 852,200,720 96.74% 2014 908,647,545 28,430,000 880,217,545 96.87% 2015 951,873,793 28,090,000 923,783,793 97.05% 2016 992,181,164 27,730,000 964,451,164 97.21% 2017 1,046,785,874 17,355,000 1, 029,430,874 98.34% 2018 1,110,633,746 16,960,000 1, 093,673,746 98.47% 2019 1,181,990,796 16,545,000 1, 165,445,796 98.60% 2020 1,257,140,967 156,935,340 1, 100,205,627 87.52% 2021 1,323,075,209 156,134,849 1, 166,940,360 88.20% Source: City of El Monte Finance Department
City of El Monte
Table 13 - Pledged Revenue Coverage
Last Ten Fiscal Years
196
Fiscal
Year
Gross
Revenues
Rate
Stabilization
Fund
Less: Net
Operating
Expenses Net Revenues Principal Interest Coverage
2012 3,266,501$ 403,422 $ 1,879,627$ 1,790,296 $ 420,000 $ 789,465 $ 1.48 2013 3,423,700 403,422 1,924,815 1,902,307 445,000 774,100 1.56 2014 3,199,184 403,422 2,007,543 1,595,063 450,000 784,320 1.29 2015 3,353,355 403,445 2,081,396 1,675,404 465,000 740,801 1.39 2016 3,436,627 403,471 2,172,752 1,667,346 485,000 747,709 1.35 2017 3,926,310 403,491 2,343,925 1,985,876 505,000 724,070 1.62 2018 4,447,777 403,491 2,383,412 2,467,856 525,000 681,983 2.04 2019 5,192,542 406,122 2,363,686 3,234,978 545,000 837,552 2.34 2020 5,359,345 412,047 3,056,338 2,715,054 495,000 888,175 1.96 2021 5,330,561 412,222 3,725,882 2,016,901 535,000 867,576 1.44 Notes: Details regarding the City's outstanding debt can be fou nd in the notes to the financial statements.
Expenditures do not include interest, depreciation or amortization expense and other non-cash items Source: Finance Department, City of El Monte
Water Revenue Bonds
City of El Monte
Table 14 - Demographic and Economic Statistics
Last Ten Fiscal Years
197
City of El Monte
Table 15 - Principal Employers
Current Year and Nine Years Ago
198
Percentage of Percentage of
Total City Total City
Employer Employees Employment Rank Employees Employment Rank EL MONTE CITY SCHOOL DISTRICT 1500 2.955% 1
GEOCYNTEC CONSULTANTS 1000 1.970% 2
LONGO TOYOTA/ LONGO SCION 620 1.222% 3 475 1.935% 4
THE GILL CORPORATION 460 0.906% 4
ASIAN PACIFIC HEALTH CARE VENTURE INC 260 0.512% 5
HOUSE FOODS AMERICA CORP 250 0.493% 6
THE HOME DEPOT #6673 243 0.479% 7
LONGO LEXUS 226 0.445% 8
SAM'S CLUB #6614 203 0.400% 9
ARROYO HIGH SCHOOL 188 0.370% 10
EL MONTE CITY ELEMENTARY DISTRICT 731 2.978% 1
EL MONTE HIGH SCHOOL DISTRICT 623 2.538% 2
MOUNTAIN VIEW ELEMENTARY 670 2.730% 3
CITY OF EL MONTE 429 1.748% 5
GREGG INDUSTRIES 400 1.630% 6
DRFTWOOD DAIRY 300 1.222% 7
EL MONTE ADULT SCHOOL 300 1.222% 8
SPIRIT HONDA 300 1.222% 9
SAN GABRIEL TRANSIT 300 1.222% 10
Total 4,950 9.753% 4,528 18.448%
Total Employment 50,754 100% 24,545 100%
Source: Finance Department, City of El Monte
State of California Economic Dev elopment Department - Labor Force Information 20122021
City of El Monte
Table 16 - Full-time Equivalent City Employees by Function / Program Last Ten Fiscal Years
199
City of El Monte
Table 17 - Operating Indicators by Function / Program
Last Ten Fiscal Years
200
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Police Department
Physical arrests 3,103 3,272 3,370 3,398 3,443 3,269 3,629 3,718 2, 870 2,084 Parking violations 18,885 17,719 12,230 17,126 15,374 13,214 15,4 82 12,739 9,835 17,693 Moving violations 4,682 4,476 4,122 4,129 2,802 2,918 3,696 2,972 2 ,025 1,154 Water Department
Total number of customers 22,700 22,968 23,760 22,968 23,653 23, 405 22,732 22,968 23,324 23,328 Average daily consumption 20,900 20,900 20,840 18,507 16,275 16, 932 17,570 17,374 17,345 17,343 Total active domestic service connections 3,554 3,557 3,578 3, 544 3,453 3,575 3,560 3,530 3,641 3,642 Volume of water delivered (in acre feet) 1,996 2,335 2,272 2,3 31 1,823 1,897 1,968 2,112 1,943 1,860 Water supply (in acre feet) 2,274 2,320 2,294 2,282 2,012 2,204 2 ,350 2,282 2,223 2,252 Source: Finance and Police Departments, City of El Monte City of El Monte
Table 18 - Capital Assets by Function
Last Ten Fiscal Years
201
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Public safety
Police
N u m b e r o f P o l i c e S t a t i o n s 1111111111 Number of Police Motor Vehicles 95+ 95+ 97 93 94 101 100 98 98 95 Fire
N u m b e r o f F i r e S t a t i o n s 4444444444
Highways and streets
Streets (miles) 151.4 151.4 151.4 151.4 151.7 151.7 151.7 151.7 151 .7 151.7 Streetlights 4,500 4,784 4,784 4,784 4,799 4,785 4,785 4785 4785 478 5 Traffic signals 76 81 82 84 85 82 82 82 82 84
Culture and recreation
Parks acreage 51 51 51 39.8 39.8 39.8 39.8 39.8 39.8 39.8 P a r k s 1 0 1 0 1 09999999
B a l l d i a m o n d s 6664444444
B a s k e t b a l l c o u r t s 5555555554
C r a f t / A c t i v i t y b u i l d i n g s 4444444444 G y m n a s i u m 1111111111
S w i m m i n g p o o l s 7776644444
C o m m u n i t y c e n t e r s 6666666666
M i n i P i t c h C o u r t 0000000001
Water
Water mains (miles) 38.7 38.7 38.7 38.7 40.8 40.8 40.8 40.8 40.8 41. 0 Maximum daily treatment capacity (millions of gallons) 6.5 6 . 56 . 55 . 65 . 85 . 85 . 85 . 85 . 85 . 8 Source: Various departments, City of El Monte
City of El Monte
Table 19 – Water Rates
Last Ten Fiscal Years
202
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Service connection fee - 1 inch meter 1,000$ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ Monthly Service Charge
Meter Size
0 - 75 units
(1)
0.1567$ 0.1567 $ 0.1567 $
over 75 units 0.2384 0.2384 0.2384
0 - 125 units 0.1950 0.2140 0.2340 0.2560 0.2800 0.406 0.442 over 125 units 0.3380 0.3700 0.4050 0.4440 0.4860 0.517 0.563 - Domestic Service
Meter Size
5/8 " 13.3300 $ 13.3300 $ 13.3300 $ 17.3300 $ 18.9800 $ 20.7800 $ 22.7500 $ 24.9100 $ 28 .9500$ 31.5600 $
1.0" 28.9100 28.9100 28.9100 37.5800 41.1500 45.0600 49. 3400 54.0300 60 .8600 66.3400
1.5 " 57.8100 57.8100 57.8100 75.1500 82.2900 90.1100 98. 6700 108.0400 114.0400 124.3000
2.0 " 92.6400 92.6400 92.6400 120.4300 131.8700 144.4000 158.1200 173. 1400 177.8500 193.8600
3.0 " 173.3900 173.3900 173.3900 225.4100 246.8200 270.2700 295.9400 324. 0600 326.7500 356.1600
4.0 " 289.0000 289.0000 289.0000 375.7000 411.3900 450.4700 493.2700 540. 1300 539.4700 588.0200
6.0 " 577.9800 577.9800 577.9800 751.3700 822.7500 900.9200 986.5000 1,080. 2200 1,071.2600 1,167.6800
8.0 " 924.7500 924.7500 924.7500 1,202.1800 1,316.3800 1,441.4400 1,578.3700 1,728.3200 1,709.4100 1,863.2600
10.0 " 1,329.3400 1,329.3400 1,329.3400 1,728.1400 1,892.3200 2,072.0900 2,268.9300 2,484.4800 2,453.9200 2,674.7700 - Fire Service
Meter Size
2.0 " 37.0600 $ 37.0600 $ 37.0600 $ 37.6100 $ 41.1900 $ 45.1000 $ 49.3800 $ 54.0800 $ 17 .5100$ 19.0800 $
3.0 " 69.4300 69.4300 69.4300 70.4600 77.1600 84.4900 92. 5100 101.3000 44.5600 48.5700
4.0 " 115.7200 115.7200 115.7200 117.4400 128.6000 140.8100 154.1900 168. 8400 91.2200 99.4300
6.0 " 220.6600 220.6600 220.6600 223.9300 245.2000 268.4900 294.0000 321. 9300 258.6800 281.9600
8.0 " 370.3100 370.3100 370.3100 375.8000 411.5100 450.6000 493.4100 540. 2800 547.5100 596.7800
10.0 " 534.1100 534.1100 534.1100 542.0300 593.5200 649.9000 711.6400 779. 2500 981.9700 1,070.3500
(1)
Unit is equal to 100 gallons.
Source: City of El Monte Finance Department
City of El Monte
Table 20 – Top Water Customers
Current Year and Nine Years Ago
203
Customer Total Revenue
Percentage
of Total
Water
Revenue Rank
Total
Revenue
Percentage
of Total
Water
Revenue Rank
DRIFTWOOD DAIRY 209,337 $ 3.93 % 1 24,807$ 0.76 % 4 LACMTA 60,092 1.13 % 2 47,332 1.45 % 1 JDH INVESTMENTS LLC 51,856 0.97 % 3 TDF-LP 43,782 0.82 % 4 15,826 0.49 % 9 CALIFORNIA 19-01 40,375 0.76 % 5
RIO VISTA SCHOOL 35,042 0.66 % 6 16,468 0.51 % 8 EL MONTE UNION HI SCH DIST 34,775 0.65 % 7 29,883 0.92 % 2 EL MONTE HOUSING PARTNERS LP 33,463 0.63 % 8 NIJJAR, MIKE 31,691 0.59 % 9 23,674 0.73 % 5 SUPERIOR GROCERIES 28,799 0.54 % 10 DAVID WEISWASSER 24,832 0.76 % 3
LA CO INT SVC 19,891 0.61 % 6
PIONEER PARK 17,593 0.54 % 7
ROBERT MASLOW 13,618 0.42 % 10
Other Customers 4,761,349 89.32 % 3,026,150 92.82 % Total Water Sales and Service Revenue 5,330,561 $ 100.00 % 3,260,074 $ 100.00 % Source: Finance Department, City of El Monte
2021 2012
14.4 National Demographics Corporation
City of El Monte