Agenda — Irwindale City Council, April 13, 2022 (part 1 of 2)

City of Irwindale
5050 N. IRWINDALE AVE., IRWINDALE CA 91706 • PHONE: (626) 430‐2200 • FACSIMILE: 962‐4209

NOTICE AND AGENDA FOR THE SPECIAL AND
REGULAR MEETING OF THE
CITY COUNCIL
SUCCESSOR AGENCY TO THE
IRWINDALE COMMUNITY REDEVELOPMENT AGENCY
HOUSING AUTHORITY
APRIL 13, 2022
SPECIAL MEETING – 5:30 P.M. ‐ CLOSED SESSION
REGULAR MEETING ‐ 6:30 P.M. ‐ OPEN SESSION
IRWINDALE CITY COUNCIL CHAMBER
CLOSED SESSION / OPEN SESSION – CITY COUNCIL CHAMBER
Limited Public Access
Pursuant to Irwindale Resolution No. Resolution No. 2022‐20‐3270 The Irwindale City Council has authorized the conduct of hybrid meetings of the City Council, including all City Commissions and committee meetings, and all regularly scheduled meetings that would normally take place in the City Council Chambers, under the provisions of Government Code Section 54956 § E, as authorized by AB 361.

The public’s health and well‐being are the top priority for the City, and you are urged to take all appropriate health safety precautions. To facilitate this process, the meeting and opportunities to participate are available through the following:

In‐Person at the City Council Chambers (In‐Chamber Attendance Limited to nine members of the public with overflow seating available in the Outer Council Chamber) Via Zoom Webinar at https://us02web.zoom.us/j/87104592389 Webinar ID: 871 0459 2389

LARRY G. BURROLA
MAYOR

Albert f. ambriz
Mayor pro tem
MARK A. BRECEDA
councilmember
MANUEL R. GARCIA
councilmember
H. MANUEL ORTIZ
Councilmember
April 13, 2022

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Spontaneous Communications: The public is encouraged to address the City Council on any matter listed on the agenda or on any other matter within its jurisdiction. The City Council will hear public comments on items listed on the agenda during discussion of the matter and prior to a vote. The City Council will hear public comments on matters not listed on the agenda during the Spontaneous Communications period.

Pursuant to provisions of the Brown Act, no action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The City Council may direct staff to investigate and/or schedule certain matters for consideration at a future City Council meeting.

Americans with Disabilities Act: In compliance with the ADA, if you need special assistance to participate in a City Council meeting or other services offered by this City, please contact City Hall at (626) 430‐2200. Assisted listening devices are available at this meeting.

Ask the Chief Deputy City Clerk if you desire to use this device. Upon request, the agenda and documents in the agenda packet can be made available in appropriate alternative formats to persons with disabilities. Notification of at least 48 hours prior to the meeting or time when services are needed will assist the City staff in assuring that reasonable arrangements can be made to provide accessibility to the meeting or service.

Note: Staff reports are available for inspection at the office of the Chief Deputy City Clerk, City Hall, 5050 N. Irwindale Avenue, during regular business hours (8:00 a.m. to 6:00 p.m., Monday through Thursday).

April 13, 2022

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Code of Ethics
As City of Irwindale Council Members, our fundamental duty is to serve the public good. We are committed to the principle of an efficient and professional local government. We will be exemplary in obeying the letter and spirit of Local, State and Federal laws and City policies affecting the operation of the government and in our private life. We will be independent and impartial in our judgment and actions.

We will work for the common good of the City of Irwindale community and not for any private or personal interest. We will endeavor to treat all people with respect and civility. We will commit to observe the highest standards of morality and integrity, and to faithfully discharge the duties of our office regardless of personal consideration. We shall refrain from abusive conduct, personal charges or verbal attacks upon the character or motives of others.

We will inform ourselves on public issues, listen attentively to public discussions before the body, and focus on the business at hand. We will base our decisions on the merit and substance of that business. We will be fair and equitable in all actions, claims or transactions. We shall not use our official position to influence government decisions in which we have a financial interest or where we have a personal relationship that could present a conflict of interest, or create a perception of a conflict of interest.

We shall not take advantage of services or opportunities for personal gain by virtue of our public office that are not available to the public in general. We shall refrain from accepting gifts, favors or promises of future benefit that might compromise our independence of judgment or action or give the appearance of being compromised.

We will behave in a manner that does not bring discredit or embarrassment to the City of Irwindale. We will be honest in thought and deed in both our personal and official lives.

Ultimate responsibility for complying with this Code of Ethics rests with the individual elected official. In addition to any other penalty as provided by law, violation of this Code of Ethics may be used as a basis for disciplinary action or censure of a Council Member.

These things we hereby pledge to do in the interest and purposes for which our government has been established.

Irwindale City Council

April 13, 2022

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SPECIAL MEETING ‐ CLOSED SESSION – 5:30 P.M.

A. CALL TO ORDER
B. ROLL CALL: Councilmembers: Mark A. Breceda, Manuel R. Garcia; H. Manuel Ortiz; Mayor Pro Tem Albert F. Ambriz; Mayor Larry G. Burrola
SPONTANEOUS COMMUNICATIONS
Spontaneous communications are limited to the special meeting agenda items only.

C. RECESS TO CLOSED SESSION

1. Conference with Real Property Negotiator
Pursuant to California Government Code Section 54956.8

A) Property: Olive Pit (APN 8415‐001‐906, 908)
Agency negotiator: Julian A. Miranda, City Manager
Negotiating Parties: United Rock Products Corp.

Under negotiation: Sublease Price and Terms
B) Property: Las Casitas
5164 Ayon Avenue
Parties: Northridge Group & Housing Authority Under Negotiation: Price and terms of potential sale

2. Conference with Legal Counsel – Existing Litigation Pursuant to California Government Code Section 54956.9
Name of Case: Five Points, LP vs. City of Irwindale
Case Number: 22STCV01394
D. RECONVENE IN OPEN SESSION
E. REPORT FROM CLOSED SESSION
F. ADJOURNMENT
April 13, 2022

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OPEN SESSION – 6:30 P.M.

A. CALL TO ORDER
B. PLEDGE OF ALLEGIANCE
C. INVOCATION
D. ROLL CALL: Councilmembers: Mark A. Breceda, Manuel R. Garcia; H. Manuel Ortiz; Mayor Pro Tem Albert F. Ambriz; Mayor Larry G. Burrola
E. REPORT FROM CLOSED SESSION FROM MARCH 23, 2022
F. CHANGES TO THE AGENDA
G. COUNCIL MEMBER TRAVEL REPORTS
H. COUNCILMEMBER COMMENTS
I. INTRODUCTION OF NEW EMPLOYEES/PROMOTIONS
J. PROCLAMATIONS / PRESENTATIONS / COMMENDATIONS

1. Recognition of Elijah Butler – 2022 State of California Wrestling Alliance for the Youth, 15U 80 lb. Champion

2. Recognition of Francisco Lopez, Athens Employee for his heroic deeds

3. Proclamation proclaiming April as National Library Month in the City of Irwindale SPONTANEOUS COMMUNICATIONS
This is the time set aside for members of the audience to speak on items not on this agenda. State law prohibits any Council discussion or action on such communications unless 1) the Council by majority vote finds that a catastrophe or emergency exists; or 2) the Council by at least four votes finds that the matter (and need for action thereon) arose within the last five days. Since the Council cannot (except as stated) participate it is requested that all such communications be made in writing so as to be included on the next agenda for full discussion and action. If a member of the audience feels he or she must proceed tonight, then each speaker will be limited to 3 minutes unless such time limits are extended.

In the hybrid format, both in‐person and hybrid audience members will participate in the following order:

April 13, 2022

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Tier 1:  In‐person attendees
Tier 2:  Teleconference attendees
Tier 3:  In‐person attendees who have not previously provide comments on the matter(s) being discussed by the legislative body
Tier 4:  Teleconference attendees  who have not previously provide comments on the matter(s) being discussed by the legislative body

1. CONSENT CALENDAR
The Consent Calendar contains matters of routine business and is to be approved with one motion unless a member of the City Council requests separate action on a specific item. At this time, members of the audience may ask to be heard regarding an item on the Consent Calendar.

A. Minutes
Department: Administration / City Clerk
Recommendation: Approve the following minutes:

1. Special meeting held March 23, 2022

2. Regular meeting held March 23, 2022

B. Warrants/Demands/Payroll
Department:  Finance
Recommendation: Approve
C. Consideration of Resolution Amending the Compensation Plan Department:  Administration / Human Resources
Recommendation:  Adopt Resolution No. 2022‐29‐3279 entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE ESTABLISHING THE NUMBER OF POSITIONS, SCHEDULE OF CLASSES AND COMPENSATION FOR CITY EMPLOYEES”.

D. Fee Waiver for Use of City Facility for a Four‐Day Vote Center Department: Administration / City Clerk
Recommendation: Adopt Resolution No. 2022‐28‐3278 entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE APPROVING A FEE WAIVER FOR THE LOS ANGELES COUNTY REGISTRAR RECORDER, WAIVING CITY FACILITY RENTAL FEES FOR A VOTE CENTER FOR THE JUNE 7, 2022 STATEWIDE DIRECT PRIMARY ELECTION AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE VOTE CENTER FACILITY USE AGREEMENT AND VOTE CENTER ELECTION PLAN”.

April 13, 2022

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E. Approve Out of State Travel to the 2022 International Council of Shopping Centers Conference in Las Vegas, Nevada for City Council and City Staff Department: Administration
Recommendation: Adopt Resolution No. 2022‐33‐3283 entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE APPROVING THE OUT‐OF‐STATE TRAVEL TO THE 2022 INTERNATIONAL COUNCIL OF SHOPPING CENTERS CONFERENCE IN LAS VEGAS NEVADA FOR THREE CITY COUNCIL MEMBERS AND TWO STAFF REPRESENTATIVES”.

F. Consideration of Resolution No. 2022‐27‐3277 Approving a Tentative Agreement for Successor Memorandum of Understanding with the Irwindale Police Officers’ Association (IPOA)
Department:  Administration / Human Resources
Recommendation:  Adopt Resolution No. 2022‐27‐3277 entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE ACCEPTING A TENTATIVE AGREEMENT FOR A SUCCESSOR MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF IRWINDALE AND THE IRWINDALE POLICE OFFICERS’ ASSOCIATION (IPOA), FOR THE PERIOD OF JULY 1, 2020 THROUGH JUNE 30, 2024, AND AUTHORIZING THE APPROPRIATION OF FUNDS TO COVER THE COST OF THE INITIAL IMPLEMENTATION OF THE CONTRACT FOR FISCAL YEAR 2021‐2022.”
G. Approve Amendment No. 2 to the MOA Between the SGVCOG and Duarte and Irwindale Department:  Administration
Recommendation: Approve Amendment No. 2 to the Memorandum of Agreement between the San Gabriel Valley Council of Governments and the City of Duarte and the City of Irwindale, subject to approval as to form by the City Attorney.

H. 2021 General Plan Annual Progress Report
Department: Community Development / Housing
Recommendation: Adopt Resolution No. 2022‐35‐3285 entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE, CALIFORNIA RECEIVING AND APPROVING THE ANNUAL HOUSING ELEMENT PROGRESS REPORT AUTHORIZING STAFF TO SUBMIT THE GENERAL PLAN ANNUAL PROGRESS REPORT FOR THE 2021 CALENDAR YEAR TO THE GOVERNOR’S OFFICE OF PLANNING AND RESEARCH (OPR) AND THE STATE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT (HCD)”.

April 13, 2022

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I. Appropriation from the Safe, Clean Water Program (Measure W) Fund for the Arrow Highway Beautification Project
Department: Engineering
Recommendation: (1) Authorize the appropriation of $615,310.14 from the Safe, Clean Water Program (Measure W) fund and interest account for expenses and activities for the Arrow Highway Beautification Project; and (2) Adopt Resolution No. 2022‐34‐3284 approving the transfer of $615,310.14 from Measure W fund to the Project budget.

2. NEW BUSINESS
At this time, members of the audience may ask to be heard regarding an item on New Business.

A. Annual Comprehensive Financial Report for FY ended June 30, 2021 (Joint Item with Successor Agency and Housing Authority)
Department: Finance
Recommendation: Receive and accept the Annual Comprehensive Financial Report and Supplemental Audit Letters for the Fiscal Year ended June 30, 2021.

B. Discussion on How Public Meetings are to be Conducted Under the Current Local Declared Emergency (Joint Item with Successor Agency and Housing Authority) Department: Administration
Recommendation: That City Council, Successor Agency and Housing Authority discuss and provide direction to staff regarding the manner in which public meetings are conducted:
(1) Continue to conduct meetings under AB 361 and adopt Resolution No. 2022‐30‐3280, Resolution No. SA 2022‐31‐3281 and Resolution No. 2022‐06‐116 entitled, “A JOINT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE, SUCCESSOR AGENCY TO THE IRWINDALE COMMUNITY REDEVELOPMENT AGENCY, AND THE BOARD OF THE HOUSING AUTHORITY OF THE CITY OF IRWINDALE, CALIFORNIA, RE‐RATIFYING THE PROCLAMATION OF A STATE OF EMERGENCY BY GOVERNOR NEWSOM ON MARCH 4, 2020, AND AUTHORIZING REMOTE HYBRID MEETINGS OF THE LEGISLATIVE BODIES OF THE CITY OF IRWINDALE FOR THE 30‐DAY PERIOD BEGINNING APRIL 13, 2022 THROUGH MAY 13, 2022 PURSUANT TO THE RALPH M. BROWN ACT AND ASSEMBLY BILL NO. 361”; or (2) Resume public meetings in accordance with the Ralph M. Brown Act (pre‐pandemic) requirements, and require all members of the legislative body and public to attend the meetings in person; or (3) Resume public meetings in accordance with the Ralph M.

April 13, 2022

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Brown Act (pre‐pandemic) requirements, require all members of the legislative body to attend the meetings in person, and allow the public to attend the meetings and address the Council in person or via teleconference.

C. Update Regarding the Parking Lots Located at 5223 and 5239 Morada Street Department: Administration
Recommendation: (1) Receive the update regarding the parking lots located at 5223 and 5239 Morada Street; (2) provide direction to staff regarding signage at the Site.

D. Update on the Organizations Requesting a Fireworks Stand Department: Administration
Recommendation: (1) Receive an update on Northview High School’s Athletic Department Request to amend the Irwindale Municipal Code to consider the Athletic Department as an eligible organization to conduct fireworks sales in the City of Irwindale; and (2) Discuss and provide direction on the Covina Vikings Youth Football and Cheer organization’s request to allow the Covina Vikings Youth Football and Cheer organization to sell fireworks in the City of Irwindale.

3. PUBLIC HEARINGS
At this time, members of the audience may ask to be heard regarding an item on Public Hearings.

4. CITY MANAGER’S REPORT

5. AGENDA ITEMS REQUESTED BY COUNCIL MEMBERS

6. ADJOURN

SUCCESSOR AGENCY TO THE IRWINDALE

COMMUNITY REDEVELOPMENT AGENCY
SPONTANEOUS COMMUNICATIONS
This is the time set aside for members of the audience to speak on items not on this agenda.

Spontaneous Communications for the Successor Agency are subject to the same State prohibitions and City guidelines as cited on the City Council agenda.

1. CONSENT CALENDAR
A. Minutes
Recommendation: Approve the following minutes:

1. Regular meeting held March 23, 2022
April 13, 2022

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B. Warrants
Recommendation: Approve

2. NEW BUSINESS
At this time, members of the audience may ask to be heard regarding an item on New Business.

A. Annual Comprehensive Financial Report for FY ended June 30, 2021 (Joint Item with City Council and Housing Authority)
Department: Finance
Recommendation: Receive and accept the Annual Comprehensive Financial Report and Supplemental Audit Letters for the Fiscal Year ended June 30, 2021.

B. Discussion on How Public Meetings are to be Conducted Under the Current Local Declared Emergency (Joint Item with City Council and Housing Authority) Department: Administration
Recommendation: That City Council, Successor Agency and Housing Authority discuss and provide direction to staff regarding the manner in which public meetings are conducted:
(1) Continue to conduct meetings under AB 361 and adopt Resolution No. 2022‐30‐3280, Resolution No. SA 2022‐31‐3281 and Resolution No. 2022‐06‐116 entitled, “A JOINT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE, SUCCESSOR AGENCY TO THE IRWINDALE COMMUNITY REDEVELOPMENT AGENCY, AND THE BOARD OF THE HOUSING AUTHORITY OF THE CITY OF IRWINDALE, CALIFORNIA, RE‐RATIFYING THE PROCLAMATION OF A STATE OF EMERGENCY BY GOVERNOR NEWSOM ON MARCH 4, 2020, AND AUTHORIZING REMOTE HYBRID MEETINGS OF THE LEGISLATIVE BODIES OF THE CITY OF IRWINDALE FOR THE 30‐DAY PERIOD BEGINNING APRIL 13, 2022 THROUGH MAY 13, 2022 PURSUANT TO THE RALPH M. BROWN ACT AND ASSEMBLY BILL NO. 361”; or (2) Resume public meetings in accordance with the Ralph M. Brown Act (pre‐pandemic) requirements, and require all members of the legislative body and public to attend the meetings in person; or (3) Resume public meetings in accordance with the Ralph M.

April 13, 2022

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3. PUBLIC HEARINGS
At this time, members of the audience may ask to be heard regarding an item on Public Hearings.

4. ADJOURN

HOUSING AUTHORITY
SPONTANEOUS COMMUNICATIONS
This is the time set aside for members of the audience to speak on items not on this agenda.

Spontaneous Communications for the Housing Authority are subject to the same State prohibitions and City guidelines as cited on the City Council agenda.

1. CONSENT CALENDAR
A. Minutes
Recommendation: Approve the following minutes:

1. Regular meeting held March 23, 2022

2.  Special meeting held March 28, 2022
B. Adoption of Resolution Granting Appeal of the Ineligibility Determination of Applicant Gilbert Guzman for the Las Casitas Senior Low/Moderate Income Housing Apartment Rental Program
Department:  Community Development / Housing
Recommendation:  Adopt Resolution No. HA 2022‐05‐115 entitled, “A RESOLUTION OF THE BOARD OF DIRECTORS OF THE IRWINDALE HOUSING AUTHORITY GRANTING THE APPEAL OF THE INELIGIBILITY DETERMINATION OF APPLICANT GILBERT GUZMAN FOR THE LAS CASITAS SENIOR LOW/MODERATE INCOME HOUSING APARTMENT RENTAL PROGRAM” reading by title only and waiving further reading thereof.

2. NEW BUSINESS
At this time, members of the audience may ask to be heard regarding an item on New Business.

A. Annual Comprehensive Financial Report for FY ended June 30, 2021 (Joint Item with City Council and Successor Agency)
Department: Finance
April 13, 2022

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Recommendation: Receive and accept the Annual Comprehensive Financial Report and Supplemental Audit Letters for the Fiscal Year ended June 30, 2021.

B. Discussion on How Public Meetings are to be Conducted Under the Current Local Declared Emergency (Joint Item with City Council and Successor Agency) Department: Administration
Recommendation: That City Council, Successor Agency and Housing Authority discuss and provide direction to staff regarding the manner in which public meetings are conducted:
(1) Continue to conduct meetings under AB 361 and adopt Resolution No. 2022‐30‐3280, Resolution No. SA 2022‐31‐3281 and Resolution No. 2022‐06‐116 entitled, “A JOINT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE, SUCCESSOR AGENCY TO THE IRWINDALE COMMUNITY REDEVELOPMENT AGENCY, AND THE BOARD OF THE HOUSING AUTHORITY OF THE CITY OF IRWINDALE, CALIFORNIA, RE‐RATIFYING THE PROCLAMATION OF A STATE OF EMERGENCY BY GOVERNOR NEWSOM ON MARCH 4, 2020, AND AUTHORIZING REMOTE HYBRID MEETINGS OF THE LEGISLATIVE BODIES OF THE CITY OF IRWINDALE FOR THE 30‐DAY PERIOD BEGINNING APRIL 13, 2022 THROUGH MAY 13, 2022 PURSUANT TO THE RALPH M. BROWN ACT AND ASSEMBLY BILL NO. 361”; or (2) Resume public meetings in accordance with the Ralph M. Brown Act (pre‐pandemic) requirements, and require all members of the legislative body and public to attend the meetings in person; or (3) Resume public meetings in accordance with the Ralph M.

3. PUBLIC HEARINGS
At this time, members of the audience may ask to be heard regarding an item on Public Hearings.

4. ADJOURN
AFFIDAVIT OF POSTING
I, Laura M. Nieto, Chief Deputy City Clerk, certify that I caused the agenda for the regular meeting of the City Council, Irwindale Successor Agency to the Irwindale Community Redevelopment Agency, and Housing Authority, to be held on April 13, 2022, be posted at the City Hall, Library, and Post Office on April 7, 2022.

Laura M. Nieto, MMC
Laura M. Nieto, MMC
Chief Deputy City Clerk
CC Item 1A1

IRWINDALE CITY COUNCIL CHAMBERS
5050 N. IRWINDALE AVENUE
IRWINDALE, CALIFORNIA 91706
MARCH 23, 2022

WEDNESDAY
5:30 P.M.

The Irwindale CITY COUNCIL met in special session at the above time and place.

ROLL CALL:

SPONTANEOUS

COMMUNICATIONS

RECESS TO

CLOSED SESSION

Present: Councilmembers Mark A. Breceda, Manuel R. Garcia (arrived at 5:34 p.m.), H. Manuel Ortiz;
Mayor Pro Tern Albert F. Ambriz; Mayor Larry G. Burrola Also Present: Julian A. Miranda, City Manager; Adrian Guerra, City Attorney; Mary Hull, Human Resources Manager; and Jeanette Duran, Interim Director of Finance I City Treasurer
There were no speakers.

At 5:32 p.m., the City Council met in Closed Session to discuss the following:

Conference with Legal Counsel - Existing Litigation
Pursuant to California Government Code Section 54956.9
Name of Case: Five Points, LP vs. City of Irwindale
Case Number: 22STCV01394
ACTION: Discussion held, update provided. No reportable action taken (Councilmember Breceda declared a potential conflict of interest, recused himself from the discussion, and exited the Closed Session room)
Conference with Real Property Negotiators
Pursuant to California Government Code Section 54956.8
Property: Olive Pit (APN 8415-001-906, 908)
Agency Negotiator: Julian A. Miranda, City Manager
Negotiating Parties: United Rock Products Corp.

Under Negotiation: Sublease Price and Terms
ACTION: Discussion held, update provided; direction provided to staff.

Public Employee Performance Evaluation
Pursuant to California Government Code Section 54957
Title: City Attorney
ACTION: To be reported at the next Council meeting.

CITY COUNCIL MINUTES MARCH 23, 2022
SPECIAL MEETING PAGE 2
RECONVENE IN At 6:48 p.m., the City Council reconvened in Open Session with all OPEN SESSION members present.

ADJOURNMENT There being no further business to conduct, the meeting was adjourned at 6:52 p.m.

Laura M. Nieto, MMC
Chief Deputy City Clerk
CC Item 1A2

IRWINDALE CITY COUNCIL CHAMBERS
5050 N. IRWINDALE AVENUE
IRWINDALE, CALIFORNIA 91706
MARCH 23, 2022

WEDNESDAY
6:52 P.M.

The Irwindale CITY COUNCIL met in regular session, beginning at the above time and place.

ROLL CALL:

CHANGES TO THE
AGENDA

COUNCILMEMBER

TRAVEL REPORTS

COUNCILMEMBER

COMMENTS

MAYOR PRO TEM
AMBRIZ

MAYOR BURROLA

MAYOR PRO TEM
AMBRIZ

COUNCILMEMBER
ORTIZ

INTRODUCTION OF

NEW EMPLOYEES I

PROMOTIONS

Present: Councilmembers Mark A. Breceda, Manuel R. Garcia, H. Manuel Ortiz; Mayor Pro Tern Albert F. Ambriz;
Mayor Larry G. Burrola

Present: Julian A. Miranda, City Manager; Theresa Olivares, Assistant City Manager; Adrian Guerra, City Attorney; Ty Henshaw, Chief of Police; Arsanious Hanna, Director of Engineering I Building Official; Jeanette Duran, Interim Director of Finance I City Treasurer; Marilyn Simpson, Community Development Director; Mary Hull, Human Resources Manager, Elizabeth Rodriguez, Public Services Director; Jeff Wagner, Information Technology Manager; Iris Espino, Assistant to the City Manager; and Laura Nieto, Chief Deputy City Clerk
None.

None.

Mayor Pro Tern Ambriz requested that staff follow up with Athens Services in order to arrange for the Council to recognize the heroic actions of an Athens employee during a potentially catastrophic situation that arose at its facility.

Mayor Burrola recognized Elijah Butler for having won the state championship as part of the Northview Wrestling team and noted that the team is looking for sponsors.

Mayor Pro Tern Ambriz requested that Elijah Butler be recognized at the next Council meeting.

Councilmember Ortiz requested that the meeting be adjourned in memory of Sara Gamez. He also referenced the proposed warrants, and requested that upcoming consultant work be awarded through the bidding process.

None.

CITY COUNCIL MINUTES

REGULAR MEETING

PROCLAMATIONS I

PRESENTATIONS I

COMMENDATIONS

CHAMBER OF

COMMERCE

BUSINESS OF THE

MONTH - SERVPRO

OF GLENDORNSAN

DIMAS & IRWINDALE

BALDWIN PARK

SPONTANEOUS

COMMUNICATIONS

CONSENT CALENDAR
MOTION
ITEM NO. 1A

MINUTES
MARCH 23, 2022
PAGE2

CHAMBER OF COMMERCE BUSINESS OF THE MONTH -

SERVPRO OF GLENDORNSAN DIMAS & IRWINDALE/BALDWIN
PARK
The presentation was made.

There were no speakers.

A motion was made by Mayor Pro T em Ambriz, seconded by Councilmember Ortiz, to approve the Consent Calendar. The motion was unanimously approved; Councilmember Ortiz abstained on Item No. 1 D, and Councilmember Breceda abstained on Item No. 1 F.

MINUTES
The following minutes were approved:
1) Special Joint Meeting held March 9, 2022
2) Regular meeting held March 9, 2022
ITEM NO. 1 B WARRANTS I DEMANDS I PAYROLL

WARRANTS/
DEMANDS I PAYROLL The warrants I demands I payroll were approved.

ITEM NO. 1C CONSIDERATION OF RESOLUTIONS AMENDING THE

CONSIDERATION OF CLASSIFICATION AND COMPENSATION PLANS

RESOLUTIONS

AMENDING THE

CLASSIFICATION AND

COMPENSATION PLANS
RESOLUTION NO.
2022-24-3274

ADOPTED
Resolution No. 2022-24-3274, entitled:
"A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

IRWINDALE ESTABLISHING THE NUMBER OF POSITIONS,

SCHEDULE OF CLASSES, AND COMPENSATION FOR CITY
EMPLOYEES," and

CITY COUNCIL MINUTES

REGULAR MEETING
RESOLUTION NO.
2022-25-3275

ADOPTED
ITEM NO. 1D

RESOLUTION

EXCUSING TERESA

ORTIZ FROM PARKS
& RECREATION

COMMISSION

MEETINGS
RESOLUTION NO.
2022-26-3276

ADOPTED
ITEM NO. 1E

LEASE OF CITY'S

WATER PRODUCTION

RIGHTS FOR FY
2021/2022
ITEM NO. 1F

IRWINDALE CHAMBER

OF COMMERCE

SERVICES AND LEASE

AGREEMENTS
Resolution No. 2022-25-3275, entitled:

MARCH 23, 2022
PAGE3
"A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

IRWINDALE APPROVING NEW JOB CLASSIFICATIONS AND
ASSOCIATED JOB SPECIFICATIONS," was adopted.

RESOLUTION NO. 2022-26-3276 EXCUSING TERESA ORTIZ

FROM PARKS & RECREATION COMMISSION MEETINGS
Resolution No. 2022-26-3276, entitled:
"A RESOLUTION OF CITY COUNCIL OF THE CITY OF IRWINDALE

EXCUSING PARKS & RECREATION COMMISSIONER TERESA

ORTIZ FROM THE PARKS & RECREATION COMMISSION
MEETINGS BETWEEN AND INCLUDING FEBRUARY 2, 2022 AND
MARCH 12, 2022," was adopted; Councilmember Ortiz abstaining.

LEASE OF CITY'S WATER PRODUCTION RIGHTS FOR FY
2021/2022
1) The San Gabriel Valley Water Company's proposal was approved the city's 285.38 acre-feet of water production rights for FY 2021/2022 was leased, and 2) the City Manager was authorized to sign a oneyear lease for the temporary assignment of the City's water production rights.

IRWINDALE CHAMBER OF COMMERCE SERVICES AND LEASE

AGREEMENTS
The City Council approved and authorized the City Manager to execute the following: 1) Services Agreement between the City of Irwindale and the Irwindale Chamber of Commerce retroactive to October 1, 2021; and 2) Lease Agreement between the City of Irwindale and the Irwindale Chamber of Commerce commencing on April 1, 2022; Councilmember Breceda abstaining.

END OF CONSENT CALENDAR
NEW BUSINESS None.

PUBLIC HEARINGS None.

CITY COUNCIL MINUTES

REGULAR MEETING

CITY MANAGER'S
REPORT

CITY MANAGER

MIRANDA

AGENDA ITEMS

REQUESTED BY

COUNCILMEMBERS

COUNCILMEMBER
ORTIZ

ADJOURNMENT
MARCH 23, 2022
PAGE4
City Manager Miranda reported that: 1) the Renaissance Pleasure Faire will be held from April 9 through May 22, 2) the Irwindale Brew Yard is hiring, 3) a Library Book Festival will be held on March 26, 4) the Mighty Coyotes basketball team will be playing in a championship game this Sunday, 5) a Virtual Event will be held on April 7 to discuss the city's General Plan, and 6) City Attorney Guerra received recognition as a Minority Leader of Influence by the Los Angeles Business Journal.

City Manager Miranda also noted that on October 28, 2020, Irwindale Outlet Partners LLC submitted an application for the preparation of a specific plan to develop an industrial commercial business park for 500 Speedway Drive, which relates to the warrants that
Councilmember Ortiz mentioned earlier in the meeting. He advised that the City's general fund would not be impacted since the Irwindale Outlet Partners LLC has agreed to fully reimburse all of the city's costs and expenses incurred by providing a deposit account pursuant to the contract. He further advised that LSA Associates was selected through the RFP process.

Councilmember Ortiz expressed his hope that the Irwindale Brew Yard would give priority to Irwindale residents who apply for jobs. He also requested that career-development classes be provided to participants of the Summer Youth program, and suggested that the Police Department send flyers to residents to remind them of the dangers of using illegal fireworks.

There being no further business to conduct, the meeting was adjourned at 7:12 p.m., in memory of Sara Gamez.

Laura M. Nieto, MMC
Chief Deputy City Clerk
Payroll Batch

DATE OF ISSUE
3/10/22
Payroll Batch

DATE OF ISSUE
3/24/22

CITY OF IRWINDALE

PAYROLL WARRANT REGISTER
March 2022
405-03-22, 406-03-22, 407-03-22

DEPARTMENT
11 City Council
13 City Administrative Office
14 Finance Department
35 Police Department
40 Recreation Department
41 Aquatics Department
42 Senior Citizens' Center
44 Library
Gross Payroll
Required Deductions
Voluntary Deductions
Net Payroll
51 Planning & Community Development
52 Public Works - Engineering
57 Public Works - Services
Gross Payroll
Required Deductions
Voluntary Deductions
Net Payroll
CC Item 1B
AMOUNT
1,731.15
49,054.93
16,563.04
198,362.68
20,347.24
3,864.66
15,387.64
13,573.79
24,165.07
29, 126.97
50,024.95
422,202.12
(119,159.84)
(16,832.22)
286,210.06
AMOUNT
7,310.59
52,151.51
26,033.15
182,578.40
26,670.94
4,429.97
21,922.13
15,842.14
32,691.74
45,674.29
61,263.26
476,568.12
(129,352.03)
(18,472.16)
328,743.93
Electronic Payments
March2022
March 16- 31, 2022
Number
ACH
ACH
ACH
ACH
ACH
ACH
ACH
ACH
ACH
ACH
ACH
ACH
ACH

IRWINDALE
Vendor Name Date
CalPERS 3116/2022
CalPERS 3/16/2022
CalPERS 3/29/2022
CalPERS 3/29/2022
EDD 3/16/2022
Federal Tax 3/16/2022
EDD 3/24/2022
Federal Tax 3/29/2022
Nationwide-457 Plan & Trust 3/24/2022
Nationwide-Roth Cotribution-457 Plan & Trust 3/24/2022
lCMA 3/24/2022
PARS-FT 3/24/2022
PARS-PT 3/24/2022
Report Total:

Amount
81,599.78
544.14
77,417.63
9,53!.03
22,651.67
59,877.54
24,250.91
65,482.38
15,302.27
3,122.00

20.89 27,197.II
l,405.33
388,402.68
Accounts Payable
Checks by Date - Summary by Check Number
User: imarin
Printed: 417/2022 5:42 PM

IRWINDALE
Check No Vendor No Vendor Name Check Date Check Amount
76499 ALLIAN02 Alliant Insurance Services, Inc.-NPB Main 03/17/2022 1,190.00 765DD ARIASD! Michael Arias D3/17/2D22 328.58
765Dl AT&TD6 AT&T D3/17/2D22 3,337.83
765D2 CHARTED! Charter Communications D3/17/2D22 467.31 765D3 CHOUD3 Lisa Chou D3/17/2D22 72.24
765D4 DFDI D.F. Polygraph 03/17/2D22 200.00
76505 FRAERDI Laura Fraer Snyder D3/17/2D22 1,000.00
76506 FRAIJOD2 Joho Fraijo D3/17/2D22 1,022.74
765D7 GRJJALD5 Daniel M. Grijalva D3/I7/2D22 146.36
765D8 HENSHAD! Ty Henshaw D3/17/2D22 698.53
765D9 MAGADI Juan Magana D3117/2D22 60.00
76510 PADILLAM Melissa Marez D3/I7/2D22 20.00
76511 MMASC MMASC D3/17/2D22 90.00
76512 NOCOMDI Natalie Nocom D3/17/2D22 735.94
76513 OPTUMDI OptumRx, Inc. D3/I7/2D22 29,049.72
76514 OROSCOJR Leonard Orosco Jr. D3/17/2D22 192.49
76515 PALACIO! Joanna Palacios D3/I7/2D22 60.00
76516 PHASEll PARS D3/17/2D22 1,750.00
76517 RIOHOND! Rio Hondo College D3/17/2D22 75.00
76518 SIERRA ID Sierra Ergonomics Inc. D3/I7/2D22 403.94 76519 S!LVD! Randy Silva D3/17/2D22 287.38
76520 STROBED! Doniel! Strobeho D3/I7/2D22 60.00
76521 TEXASO! Texas Life Insurance Co. D3/I7/2D22 3,463.34 76522 TOTALCOM Total Compensation Systems Inc D3/17/2D22 5,400.00 76523 UNITEDD9 United Rock Products D3/17/2D22 9,361.45 76524 verizonw Verizon Wireless D3117/2D22 3,160.50
76525 ZEPEDAD4 Dena Zepeda D3/17/2D22 300.00
76526 CALIF056 California State Disbursement Unit D3/24/2D22 604.15 76527 CALIF057 California State Disbursement Unit D3/24/2D22 143.07 76528 CITYDI City of Hope D3/24/2D22 54.00
76529 !CEA Irwindale City Employee Assoc. D3/24/2D22 792.00 7653D IMEA Irwindale Mgmt Employee Assoc. D3/24/2D22 460.00 76531 IRWINDD2 Irwindale Police Officers Assoc. D3/24/2D22 3,168.10 76532 AMAZON Amazon D3/24/2D22 1,796.63
76533 AMERJC34 An1erican Fidelity Assurance Co D3/24/2D22 2,733.64 76534 AT&TD2 AT&T D3/24/2D22 31.67
76535 CINGULAR AT & T Mobility D3/2412D22 1,666.36
76536 AZUSALW Azusa Light & Water D3/24/2D22 247.53
76537 BARADI Frank Barajas D3/24/2D22 75.00
76538 NESTDI Blue Triton Brands, Inc. D3/24/2D22 320.22 76539 BRECEDD4 Mark A. Breceda D3/24/2D22 704.36
7654D BURROL08 Larry Burrola D3/24/2D22 704.36
76541 CALIFOD2 Califo1nia American Water D3/24/2D22 13.91 76542 SANGAB!l California Newspapers Partnership D3/2412D22 919.86 76543 CERVAD2 Lawrence Cervantes D3/24/2D22 1,600.00
76544 CONCEDI Concentra D3/24/2D22 95.00
76545 FLORED! Karla Flores D3/24/2D22 520.00
AP Checks by Date - Summary by Check Number (4/7/2022 5:42 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
76546 PRONTO! Frontier Communications 03/24/2022 635.23 76547 GALVAN02 Claudia Galvan 03/24/2022 480,00
76548 GARCIA03 Manuel Garcia 03/24/2022 704.36
76549 SOUTHE17 Golden State Water Company 03/24/2022 1,698.09 76550 HANNAOI Arsanious Hanna 03/24/2022 48.49
76551 IRWIND21 Irwindale Hand Wash & Auto Detail 03/24/2022 332.90 76552 JCBOI JCB Inc 03/24/2022 722.00
76553 JOHNOI Johnson Investigations 03/24/2022 1,400,00 76554 LANCES Lance, Soll & Lunghard LLP 03/24/2022 95.00 76555 LEGAL03 Legal Shield 03/24/2022 37.90
76556 MIDAS Manuel C Muratalla 03/24/2022 1,185.38
76557 MCIWOR MCI Comm Service 03/24/2022 36.65
76558 NATION25 National Auto Fleet Group 03/24/2022 94,155.78 76559 ORDAOI Regina Ordas 03/24/2022 75.00
76560 ORTIZH H. Manuel Ortiz 03/24/2022 704.36
76561 PALACIO! Joanna Palacios 03/24/2022 401.00
76562 RIOSl2 Sylvia Rios 03/24/2022 75.00
76563 RODR!Ol Taneisha Rodriguez 03/24/2022 75.00
76564 SC FUELS SC Fuels 03/24/2022 6,184.55
76565 SCE02 Southern California Edison 03/24/2022 2,036.90 76566 STANDAOI Standard Insurance Co. RV 03/24/2022 459.95 76567 VALLEYOl Valley County Water District 03/24/2022 7,545.38 76568 VISIONOI Vision Service Plan - (CA) 03/24/2022 1,356.60 76569 ZEPEIO Amanda Zepeda 03/24/2022 300,00
Report Total (71 checks): 200,328.73
AP Checks by Date~ Summary by Check Number (4/7/2022 5:42 PM) Page2 Accounts Payable
Checks by Date - Summary by Check Number
User: imarin
Printed: 417/2022 5:42 PM

IRWINDALE
Check No Vendor No Vendor Name Check Date Check Amount
76571 AMERIFID American Fidelity Assurance 03/30/2022 7,117.86 76572 ARAMOI Aramark Uniform & Career Apparel Group 03/30/2022 174.07 76573 AT&T06 AT&T 03/30/2022 64.05
76574 AZUSALW Azusa Light & Water 03/30/2022 285.80
76575 BANKOF03 Bank of The West 03/30/2022 18,632.92
76576 CJPIAOI CJPIA 03/30/2022 100.09
76577 CPSOI CPS HR Consulting 03/30/2022 586.50
76578 PMIDEN Delta Dental Insurance Company 03/30/2022 1,038.86 76579 FLOREOI Karla Flores 03/30/2022 325.00
76580 PAIKOI Sumako Paik 03/30/2022 240.00
76581 SCE02 Southern California Edison 03/30/2022 703.64 76582 STANDA03 Standard Insurance Company 03/30/2022 2,344.27 76583 VISIONOI Vision Service Plan - (CA) 03/30/2022 4,573.00 76584 WAGONER Pamela Wagoner 03/30/2022 200.00
76585 PMIDENOI Delta Dental of California 03/30/2022 13,694.52 76586 AFFEKOI Affektive Software LLC 04/13/2022 1,25 l.87 76587 AFFORDOI Affordable Generator Services, Inc. 04/13/2022 1,402.85 76588 ALLCIOI All City Management Services, Inc 04/13/2022 1,568.07 76589 ALLIAN02 Alliant Insurance Services, Inc.-NPB Main 04/13/2022 491.00 76590 ALLISOOI Allison Mechanical, Inc 04/13/2022 5,620.02 76591 ALTECOI Altec Industries, Inc. 04/13/2022 2,070.82 76592 AZBUSOI A-Z Bus Sales 04/13/2022 758.47
76593 AZUSAPOI Azusa Plumbing Supply 04/13/2022 1,122.35 76594 B&BTIR B & B Tires Service 04/13/2022 25.00
76595 BAKEROI Baker & Taylor Books 04/13/2022 385.31
76596 MIJACA Balcon Holdings, Inc. 04/13/2022 996.00
76597 BARNEY Barney's Locksmith Service 04/13/2022 96.47 76598 BILLST Bill's Truck Repair, Inc. 04/13/2022 159.00 76599 BRITEW BriteWorks, Inc. 04/13/2022 13,539.95
76600 CARQUEST Carquest 04/13/2022 134.35
76601 CITYOF18 City of Santa Fe Springs 04/13/2022 20,202.31 76602 CONSOi Consolidated Electrical Distributers, fuc. 04/13/2022 59.54 76603 DEPTOF02 County of LA Dept of Animal Care & Cont 04/13/2022 2,469.63 76604 COUNTY04 County of Los Angeles 0411312022 8,586.25 76605 LOSANG33 County of Los Angeles 04/13/2022 9,801.29 76606 CROWNlO Crown Castle Fiber LLC 04/13/2022 1,104.00 76607 CUMMINS Cun1mins-Allison Corp 04/13/2022 399.25
76608 DELONG Delong Unlin1ited 04/13/2022 338.47
76609 BALLOO Carol Diess 04/13/2022 15.00
76610 DLTSOL DLT Solutions, LLC 04/13/2022 6,708.16
76611 ENVIR005 Environmental Science Associates (ESA) 04/13/2022 10,113.75 76612 FED EX FedEx 04/13/2022 8.97
76613 FOOTHOI Foothill Communications, Inc. 04/13/2022 3,871.98 76614 GARV02 Garv Inc. 04/13/2022 4,983.35
76615 GARVEY Garvey Equipment Co 04/13/2022 82.72
76616 GEO LOG Geologic Associates 04/13/2022 6,533.75
76617 GWMAOI GWMA 04/13/2022 2,000.90
AP Checks by Date - Summary by Check Number (4/7/2022 5:42 PM) Page 1 Check No Vendor No Vendor Name Check Date Check Amount
76618 HDLOl Hdl Software, LLC 04/13/2022 66.52
76619 HINDER Hinderliter, De Llamas & Assoc 04/13/2022 300.00 76620 INTERS02 Interstate Batteries 04/13/2022 149.55
76621 IRWIND23 Irwindale Business Center 04/13/2022 414.38 76622 IRWIND03 Irwindale Tire Shop 04/13/2022 20.00
76623 ITERIS Iteris, Inc. 04/13/2022 8,560.00
76624 JO EA GO Joe A. Gonsalves & Son 04/13/2022 2,375.00 76625 JOHNOl Johnson Investigations 04/13/2022 1,000.00 76626 ill STIRE Just Tires 04/13/2022 355.73
76627 LAWEOl Law Enforcement Medical Services, Inc. 04/13/2022 75.00 76628 LEWISE Lewis Engraving, Inc. 04/13/2022 67.25
76629 LEXI SN LexisNexis Risk Solutions 04/13/2022 151.50 76630 LIEBERT Liebert Cassidy Whitmore 04/13/2022 100.00 76631 LINNOl Linn & Associates 04/13/2022 1,125.00
76632 MADIAOl Madia Tech Launch, Inc. 04/13/2022 300.00 76633 MIDAS Manuel C Muratalla 04/13/2022 2,052.66
76634 MARIPO Mariposa Landscapes, Inc. 04/13/2022 8,796.00 76635 MARXBR Marx Bros Fire Extinguisher Co 04/13/2022 1,454.92 76636 MCCAOl McCarthy Holdings, Inc. 04/13/2022 30,000.00 76637 MONROV07 Monrovia Chrysler Dodge Jeep Ram 04/13/2022 1,396.09 76638 MUNICI04 Municipal Code Corporation 04/13/2022 2,120.00 76639 OFFICE03 Office Depot 04/13/2022 2,586.02
76640 ORKINP Orkin Pest Control 04/13/2022 481.00
76641 PERF03 Performance Elevator Contractors, Inc. 04/13/2022 360.00 76642 PRO PRINT Pro Printing, Inc. 04/13/2022 413.89
76643 PROFOROl ProF orce Law Enforcement 04/13/2022 59.58 76644 RC02 RC Systems, Inc. 04/13/2022 1,475.00
76645 PACIFI13 Rene David LTD 04/13/2022 470.27
76646 RICOHOl Ricoh USA, Inc 04/13/2022 1,401.27
76647 RICOH02 Ricoh USA, Inc 04/13/2022 1,673.13
76648 RIGHTOl Right of Way, Inc. 04/13/2022 1,254,59
76649 RIOHONOl Rio Hondo College 04/13/2022 50.00
76650 ROAD LI Roadline Products Inc. USA 04/13/2022 870.98 76651 ROYAL04 Royal Industrial Electric 04/13/2022 45.35 76652 SWANA SWANA 04/13/2022 253.00
76653 SWANKOI Swank Motion Pictures, Inc. 04/13/2022 325.00 76654 THALESOI Thales Consulting Inc. 04/13/2022 2,300.00 76655 UNITEDll United Site Services of CA Inc 04/13/2022 589.40 76656 WEATHOl Weatherproofing Technologies, Inc. 04/13/2022 4,190.00 76657 WESTC005 West Coast Arborists, Inc. 04/13/2022 4,812.00 76658 WILLDAN Willdan Financial Services 04/13/2022 740.00 Report Total (88 checks): 242,211.51
AP Checks by Date~ Summary by Check Number (4/7/2022 5:42 PM) Page 2 CC Item 1C
0 City Council
OSuccessor Agency
0 Housing Authority
0 Reclamation Authority
OJoint Powers Authority
City if
IR WINDAJ"l'-L."1:!'-.c.-------'

AGENDA REPORT
Date:

To:

From:

Issue:

April 13, 2022
Honorable Mayor and Members of the City Council
Julian A. Miranda, City Manager
Consideration of Resolution Amending the Compensation Plan City Manager's Recommendation:
1) Adopt Resolution No. 2022-29-3279 entitled "A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF IRWINDALE ESTABLISHING THE NUMBER OF POSITIONS, SCHEDULE OF CLASSES, AND COMPENSATION FOR CITY EMPLOYEES." Administrative Action:

Submitted by:

Julian A. Miranda, City Manager
Prepared by:

Mary Hull, Human Resources/Risk Manager
Reviewed by:

Adrian R. Guerra, City Attorney Electronically Approved Jeanette Duran, Interim Finance Director/City Treasurer Approved by:

Julian A. Miranda, City Manager
Background and Analysis
Article VIII, Section 803 of the City Charter authorizes the City Council to establish, by resolution, a classification plan, salaries, and other forms of compensation for all City employees.

Page 1 ends

The City's Compensation Resolution has been updated periodically as a result of personnel adjustments and/or compensation adjustments. It was most recently updated March 23, 2022, through the City Council's adoption of Resolution No. 2022-24-327 4.

Proposed Resolution No. 2022-29-3279 sets forth the current compensation ranges, position titles, and number of positions for all City classifications. This resolution meets the requirements for a publicly available pay schedule as required by CalPERS. (2 C.C.R. §570.5.) Concurrently herewith, the City Council is considering the adoption of Resolution No. 2022-27-3277, accepting a Tentative Agreement for a Successor Memorandum of Understanding between the City of Irwindale and the Irwindale Police Officers' Association (IPOA) for the period July 1, 2020 through June 30, 2024. Accordingly, the list of classifications in Exhibit A to Resolution No. 2022- 29-3279 incorporates adjusting the base salary of I POA represented positions retroactive to July 11, 2021.

Fiscal Impact:

The fiscal analysis and budget appropriation request that the City Council is considering as part of Resolution No. 2022-27-3277, accepting the Tentative Agreement for Successor Memorandum of Understanding with the IPOA, includes the base salary adjustments reflected in this resolution for all IPOA represented positions.

Attachments: Resolution No. 2022-29-3279
Page2
RESOLUTION NO. 2022-29-3279

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE

ESTABLISHING THE NUMBER OF POSITIONS, SCHEDULE OF CLASSES,

AND COMPENSATION FOR CITY EMPLOYEES
WHEREAS, Article VIII, Section 803 of the City Charter requires the City Council to establish by resolution salaries and other forms of compensation for all City employees; and WHEREAS, Section 2.12.010 of the Irwindale Municipal Code requires that the offices and positions in the City employment be fixed and established by resolution of the City Council; and
WHEREAS, Section 2.12.020 of the Irwindale Municipal Code requires that the salaries and compensation of officers and employees of the City be fixed and determined by resolution of the City Council; and
WHEREAS, Section 2.25 of the City's Personnel Rules states that the Personnel Officer shall prepare an annual salary resolution that establishes the minimum through maximum salary rates of pay for employee classifications, which shall be adopted by the City Council; and WHEREAS, the City Council adopted Resolution No. 2022-24-3274 on March 23, 2022, which established the number of positions, schedule of classes, compensation, and benefits for City employees; and
WHEREAS, concurrently herewith, the City Council is considering the adoption of Resolution No. 2022-27-3277, accepting a Tentative Agreement for a Successor Memorandum of Understanding between the City of Irwindale and the Irwindale Police Officers' Association (IPOA} for the period July 1, 2020 through June 30, 2024; and
WHEREAS, based on the Tentative Agreement for successor MOU between the City and IPOA, the City desires to update the salary resolution to reflect changes in compensation of IPOA employees, including a compensation adjustment of the base salaries of all IPOA represented positions, retroactive to July 11, 2021, utilizing the benchmark classes from the recently completed compensation study set to the 5oth percentile, rounding to nearest highest range; and WHEREAS, the City Council desires to adopt this resolution to accurately reflect the current compensation ranges, position titles, and number of positions for all City classifications; and
WHEREAS, this resolution is also intended to serve as the City's California Public Employees Retirement System ("CalPERS") publicly available pay schedule as required by California Code of Regulations, Title 2, Section 570.5.

NOW, THEREFORE, the City Council of the City of Irwindale hereby resolves, determines and orders as follows:

SECTION 1. Applicability to other Governing Documents.

This Resolution shall supersede and replace Resolution No. 2022-24-3274. This Resolution shall also take the place of all existing resolutions or orders of the City Council as they relate to the subject matter contained herein. However, in no event shall this Resolution rescind, supersede, alter or in any way have an effect on Resolution No. 2021-116-3238, that was adopted December 8, 2021, relating to the compensation and benefits of unclassified, unrepresented Resolution No. 2022-29-3279

Page 1 ends

management employees, or on any approved or adopted memoranda of understanding in accordance with Section 2 of this Resolution.

In the event that any provision of this Resolution is in conflict with the City's Personnel Rules or other policies, this Resolution shall supersede and govern the City's policies and practices with regard to unrepresented and/or unaffiliated employees.

SECTION 2. Classified Employees Organized In Bargaining Units Represented By Recognized Employee Organizations.

The Tentative Agreement or Memoranda of Understanding for IMEA, ICEA, and IPOA govern the employment relationship between the City and the employees represented by their respective Recognized Employee Organizations. In the event that this Resolution conflicts with the benefits granted or the restrictions imposed pursuant to any Tentative Agreement or Memoranda of Understanding negotiated with these Recognized Employee Organizations, the applicable Tentative Agreement or Memoranda of Understanding shall govern as to that particular employee bargaining unit.

SECTION 3. Salary and Wage Schedules.

The City Council hereby approves the number of positions, list of class titles, and compensation for all City job classifications reflected in Exhibit A, effective retroactively to July 11, 2021.

If any employee is receiving compensation above the highest step of the salary range stated in this resolution for his/her position, the employee's present rate shall be continued as an approved additional step rate for the class ("Y-rated"), until the highest step is greater than the Yrate. Except as provided herein or an applicable MOU, no non Y-rated employee may be adjusted to a Y-rate upon reclassification or promotional appointment, and the Y-rate shall no longer be in effect after the termination of the employment in that class of the incumbent(s) on whose behalf the Y-rate is authorized. Nothing in this resolution shall prohibit any Y-rated employee from receiving a cost of living adjustment that other employees within the employee's applicable bargaining group may receive pursuant to an applicable Tentative Agreement or MOU.

SECTION 4. Certification.

The Chief Deputy City Clerk shall certify to the adoption of this resolution.

PASSED, APPROVED AND ADOPTED this 13th day of April 2022.

ATTEST:

Laura Nieto, MMC
Chief Deputy City Clerk
Resolution No. 2022-29-3279
Page2
Larry G. Burrola, Mayor
STATE OF CALIFORNIA }
COUNTY OF LOS ANGELES } ss.

CITY OF IRWINDALE }
I, Laura Nieto, Chief Deputy City Clerk of the City of Irwindale, do hereby certify that the foregoing Resolution No. 2022-29-3279 was duly and regularly passed and adopted by the City Council of the City of Irwindale at its regular meeting held on the 13th day of April 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

Laura M. Nieto, MMC
Chief Deputy City Clerk
Resolution No. 2022-29-3279

Page 3 ends

Schedule Position Title Authorized
Number
Legislative Councitmember 5
CM City Manager 1
Director Assistant City Manager 1
Director Chief of Police 1
Director Director of Engineering/Building Official 1
Director Finance Director/City Treasurer 1
Director Community Development Director 1
Director Public Services Director 1
ICEA Accountant 1
ICEA Administrative Secretary 1
ICEA Assistant Planner 0

EXHIBIT A

CITY OF IRWINDALE
Full-Time Salary Schedule
Fiscal Year 2021-2022
Approved April 13, 2022
Effective Range Date
917/2018 Bi-Weekly
Monthly
Annual
2/14/2022 Bi-Weekly 88
Monthly Contract
Annual
1211212021 Bi-Weekly 81
Monthly
Annual
12/12/2021 Bi-Weekly 85
Monthly
Annual
12/12/2021 Bi-Weekly 80
Monthly
Annual
12/12/2021 Bi-Weekly 79
Monthly
Annual
1211212021 Bi-Weekly 78
Monthly
Annual
1211212021 Bi-Weekly 74
Monthly
Annual
3/20/2022 Bi-Weekly 45
Monthly
Annual
312012022 Bi-Weekly 37
Monthly
Annual
3/20/2022 Bi-Weekly 45
Monthly
Annual
Step A Step B StepC Step D Step E
346.23 346.23 346.23 346.23 346.23
750.16 750.16 750.16 750.16 750.16
9,001.92 9,001.92 9,001.92 9,001.92 9,001.92
7,561.54 7,939.62 8,336.62 8,753.42 9,191.12
16,383 17,203 18,063 18,966 19,914
196,600 206,430 216,752 227,589 238,969
6,360.92 6,679.00 7,012.92 7,363.58 7,731.77
13,782 14,471 15,195 15,954 16,752
165,384 173,654 182,336 191,453 201,026
7,161.73 7,336.38 7,895.81 8,290.58 8,705.12
15,517 15,896 17,108 17,963 18,861
186,205 190,746 205,291 215,555 226,333
6,205.81 6,516.08 6,841.88 7,184.00 7,543.19
13,446 14,118 14,824 15,565 16,344
161,351 169,418 177,889 186,784 196,123
6,054.42 6,357.15 6,675.00 7,008.77 7,359.19
13,118 13,774 14,463 15,186 15,945
157,415 165,286 173,550 182,228 191,339
5,906.n 6,202.12 6,512.19 6,837.81 7,179.73
12,798 13,438 14,110 14,815 15,556
153,576 161,255 169,317 177,783 186,673
5,351.23 5,618.81 5,899.73 6,194.73 6,504.46
11,594 12,174 12,783 13,422 14,093
139,132 146,089 153,393 161,063 169,116
2,614.96 2,745.69 2,882.96 3,027.12 3,178.46
5,666 5,949 6,246 6,559 6,887
67,989 71,388 74,957 78,705 82,640
2,146.19 2,253.50 2,366.19 2,484.50 2,608.73
4,650 4,883 5,127 5,383 5,652
55,801 58,591 61,521 64,597 67,827
2,614.96 2,745.69 2,882.96 3,027.12 3,178.46
5,666 5,949 6,246 6,559 6,887
67,989 71,388 74,957 78,705 82,640
Schedule Position Title Authorized
Number
ICEA Building Permit Technician 0
ICEA Bus Driver 1
ICEA Code Enforcement Officer 1
ICEA Deputy City Clerk 0
!CEA Engineering Technician 3
!CEA Finance Analyst 1
ICEA Finance Technician 1
!CEA Human Resources Specialist 0
ICEA Janitor 1
ICEA Library Technician 1
ICEA Maintenance Aide 4

CITY OF IRWINDALE
Full-Time Salary Schedule
Fiscal Year 2021 -2022
Approved April 13, 2022
Effective Range Date
3/20/2022 Bi-Weekly 37
Monthly
Annual
3/20/2022 Bi-Weekly 33
Monthly
Annual
3/20/2022 Bi-Weekly 39
Monthly
Annual
3/20/2022 Bi-Weekly 41
Monthly
Annual
3/20/2022 Bi-Weekly 40
Monthly
Annual
3/20/2022 Bi-Weekly 45
Monthly
Annual
3/20/2022 Bi-Weekly 36
Monthly
Annual
3/20/2022 Bi-Weekly 38
Monthly
Annual
3/20/2022 Bi-Weekly 20
Monthly
Annual
3/20/2022 Bi-Weekly 29
Monthly
Annual
3/20/2022 Bi-Weekly 25
Monthly
Annual
Step A Step B $tepC Step D StepE
2,146.19 2,253.50 2,366.19 2,484.50 2,608.73
4,650 4,883 5,127 5,383 5,652
55,801 58,591 61,521 64,597 67,827
1,944.35 2,041.58 2,143.65 2,250.85 2,363.38
4,213 4,423 4,645 4,877 5,121
50,553 53,081 55,735 58,522 61,448
2,254.85 2,367.62 2,485.96 2,610.27 2,740.81
4,886 5,130 5,386 5,656 5,938
58,626 61,558 64,635 67,867 71,261
2,369.00 2,487.46 2,611.85 2,742.42 2,879.54
5,133 5,390 5,659 5,942 6,239
61,594 64,674 67,908 71,303 74,868
2,311.23 2,426.81 2,548.12 2,675.54 2,809.31
5,008 5,258 5,521 5,797 6,087
60,092 63,097 66,251 69,564 73,042
2,614.96 2,745.69 2,882.96 3,027.12 3,178.46
5,666 5,949 6,246 6,559 6,887
67,989 71,388 74,957 78,705 82,640
2,093.85 2,198.54 2,308.46 2,423.92 2,545.12
4,537 4,764 5,002 5,252 5,514
54,440 57,162 60,020 63,022 66, 173
2,199.85 2,309.85 2,425.35 2,546.62 2,673.96
4,766 5,005 5,255 5,518 5,794
57,196 60,056 63,059 66,212 69,523
1,410.46 1,481.00 1,555.04 1,632.81 1,714.42
3,056 3,209 3,369 3,538 3,715
36,672 38,506 40,431 42,453 44,575
1,761.50 1,849.58 1,942.04 2,039.15 2,141.12
3,817 4,007 4,208 4,418 4,639
45,799 48,089 50,493 53,018 55,669
1,595.81 1,675.62 1,759.38 1,847.38 1,939.73
3,458 3,631 3,812 4,003 4,203
41,491 43,566 45,744 48,032 50,433
Schedule Position Title Authorized
Number
ICEA Maintenance Worker I 0
ICEA Maintenance Worker II 6
ICEA Maintenance Lead Worker 1
ICEA Office Specialist 4
ICEA Planning Technician 1
!CEA Police Records Clerk 0
ICEA Police Records Clerk/ Dispatcher 1
ICEA Police Services Specialist 1
ICEA Recreation Assistant 0
ICEA Senior Bus Driver 1
ICEA Senior Center Assistant 1

CITY OF IRWINDALE
Full-Time Salary Schedule
Fiscal Year 2021-2022
Approved April 13, 2022
Effective Range Date
3/20/2022 Bi-Weekly 31
Monthly
Annual
3/20/2022 Bi-Weekly 40
Monthly
Annual
3/20/2022 Bi-Weekly 43
Monthly
Annual
3/20/2022 Bi-Weekly 29
Monthly
Annual
3/20/2022 Bi-Weekly 36
Monthly
Annual
3120/2022 Bi-Weekly 28
Monthly
Annual
3/20/2022 Bi-Weekly 32
Monthly
Annual
3/20/2022 Bi-Weekly 41
Monthly
Annual
3/20/2022 Bi-Weekly 29
Monthly
Annual
3/20/2022 Bi-Weekly 37
Monthly
Annual
3/20/2022 Bi-Weekly 29
Monthly
Annual
Step A Step B StepC Step D StepE
1,850.65 1,943.19 2,040.35 2,142.38 2,249.50
4,010 4,210 4,421 4,642 4,874
48,117 50,523 53,049 55,702 58,487
2,311.23 2,426.81 2,548.12 2,675.54 2,809.31
5,008 5,258 5,521 5,797 6,087
60,092 63,097 66,251 69,564 73,042
2,488.92 2,613.38 2,744.04 2,881.27 3,025.31
5,393 5,662 5,945 6,243 6,555
64,712 67,948 71,345 74,913 78,658
1,761.50 1,849.58 1,942.04 2,039.15 2,141,12
3,817 4,007 4,208 4,418 4,639
45,799 48,089 50,493 53,018 55,669
2,093.85 2,198.54 2,308.46 2,423.92 2,545.12
4,537 4,764 5,002 5,252 5,514
54,440 57,162 60,020 63,022 66, 173
1,718.54 1,804.46 1,894.69 66,173.00 2,088.88
3,724 3,910 4,105 4,310 4,526
44,682 46,916 49,262 51,725 54,311
1,896.92 1,991.77 2,091.38 2, 195.92 2,305.73
4,110 4,316 4,531 4,758 4,996
49,320 51,786 54,376 57,094 59,949
2,369.00 2,487.46 2,611.85 2,742.42 2,879.54
5,133 5,390 5,659 5,942 6,239
61,594 64,674 67,908 71,303 74,868
1,761.50 1,849.58 1,942.04 2,039.15 2,141.12
3,817 4,007 4,208 4,418 4,639
45,799 48,089 50,493 53,018 55,669
2,146.19 2,253.50 2,366.19 2,484.50 2,608.73
4,650 4,883 5,127 5,383 5,652
55,801 58,591 61,521 64,597 67,827
1,761.50 1,849.58 1,942.04 2,039.15 2,141.12
3,817 4,007 4,208 4,418 4,639
45,799 48,089 50,493 53,018 55,669
Schedule Position Title Authorized
Number
ICEA Senior Center Leader/Bus Driver 1
ICEA Senior Center Specialist 1
ICEA Senior Code Enforcement Officer 1
ICEA Senior Recreation Leader 3
IMEA Aquatics Supervisor 1
IMEA Assistant City Engineer 1
IMEA Assistant Engineer 1
IMEA Assistant to the City Manager 1
IMEA Associate Engineer 0
IMEA Associate Planner 1
IMEA Benefits Administrator 1

CITY OF IRWINDALE
Full-Time Salary Schedule
Fiscal Year 2021-2022
Approved April 13, 2022
Effective Range Date
3/20/2022 Bi-Weekly 33
Monthly
Annual
3/20/2022 Bi-Weekly 37
Monthly
Annual
3/20/2022 Bi-Weekly 45
Monthly
Annual
3/20/2022 Bi-Weekly 19
Monthly
Annual
12/1212021 Bi-Weekly 47
Monthly
Annual
12/12/2021 Bi-Weekly 64
Monthly
Annual
3/20/2022 Bi-Weekly 52
Monthly
Annual
12/12/2021 Bi-Weekly 63
Monthly
Annual
7/1/2019 Bi-Weekly 56
Monthly
Annual
12/12/2021 Bi-Weekly 49
Monthly
Annual
3/20/2022 Bi-Weekly 58
Monthly
Annual
Step A Step B StepC Step D StepE
1,944.35 2,041.58 2,143.65 2,250.85 2,363.38
4,213 4,423 4,645 4,877 5, 121
50,553 53,081 55,735 58,522 61,448
2,146.19 2,253.50 2,366.19 2,484.50 2,608.73
4,650 4,883 5,127 5,383 5,652
55,801 58,591 61,521 64,597 67,827
2,614.96 2,745.69 2,882.96 3,027.12 3,178.46
5,666 5,949 6,246 6,559 6,887
67,989 71,388 74,957 78,705 82,640
1,376.08 1,444.88 1,517.12 1,592.96 1,672.62
2,982 3,131 3,287 3,451 3,624
35,778 37,567 39,445 41,417 43,488
2,747.31 2,884.69 3,028.92 3,180.38 3,339.38
5,953 6,250 6,563 6,891 7,235
71,430 75,002 78,752 82,690 86,824
4,180.38 4,389.38 4,608.88 4,839.31 5,081.27
9,058 9,510 9,986 10,485 11,009
108,690 114,124 119,831 125,822 132,113
3,108.35 3,263.77 3,426.96 3,598.31 3,778.23
6,735 7,072 7,425 7,796 8,186
80,817 84,858 89,101 93,556 98,234
4,078.42 4,282.35 4,496.46 4,721.27 4,957.35
8,837 9,278 9,742 10,229 10,741
106,039 111,341 116,908 122,753 128,891
3,431.04 3,602.58 3,782.73 3,971.85 4,170.42
7,434 7,806 8,196 8,606 9,036
89,207 93,667 98,351 103,268 108,431
2,886.42 3,030.73 3,182.27 3,341.38 3,508.46
6,254 6,567 6,895 7,240 7,602
75,047 78,799 82,739 86,876 91,220
3,604.73 3,784.96 3,974.23 4,172.92 4,381.58
7,810 8,201 8,611 9,041 9,493
93,723 98,409 103,330 108,496 113,921
Schedule Position Title Authorized
Number
IMEA Chief Deputy City Clerk 1
IMEA City Librarian 1
IMEA Community Development Manager/City Planner 0
IMEA Construction Compliance Manager 1
IMEA Economic Development Coordinator 0
IMEA Executive Assistant 1
IMEA Finance Manager 1
IMEA Housing Coordinator 1
lMEA Human Resources/Risk Manager 1
IMEA Information Technology Manager 1
IMEA Management Analyst 2

CITY OF IRWINDALE
Full-Time Salary Schedule
Fiscal Year 2021-2022
Approved April 13, 2022
Effective Range Date
12/12/2021 Bi-Weekly 58
Monthly
Annual
12/12/2021 Bi-Weekly 62
Monthly
Annual
12112/2021 Bi-Weekly 62
Monthly
Annual
12112/2021 Bi-Weekly 62
Monthly
Annual
12112/2021 Bi-Weekly 53
Monthly
Annual
12/1212021 Bi-Weekly 43
Monthly
Annual
12/1212021 Bi-Weekly 68
Monthly
Annual
312012022 Bi-Weekly 53
Monthly
Annual
12112/2021 Bi-Weekly 67
Monthly
Annual
12112/2021 Bi-Weekly 63
Monthly
Annual
12112/2021 Bi-Weekly 47
Monthly
Annual
Step A Step B StepC Step D StepE
3,604.73 3,784.96 3,974.23 4,172.92 4,381.58
7,810 8,201 8,611 9,041 9,493
93,723 98,409 103,330 108,496 113,921
3,978.96 4,177.88 4,386.77 4,606.12 4,836.42
8,621 9,052 9,505 9,980 10,479
103,453 108,625 114,056 119,759 125,747
3,978.96 4,177.88 4,386.77 4,606.12 4,836.42
8,621 9,052 9,505 9,980 10,479
103,453 108,625 114,056 119,759 125,747
3,978.96 4,177.88 4,386.77 4,606.12 4,836.42
8,621 9,052 9,505 9,980 10,479
103,453 108,625 114,056 119,759 125,747
3,186.04 3,345.35 3,512.62 3,688.27 3,872.65
6,903 7,248 7,611 7,991 8,391
82,837 86,979 91,328 95,895 100,689
2,488.92 2,613.38 2,744.04 2,881.27 3,025.31
5,393 5,662 5,945 6,243 6,555
64,712 67,948 71,345 74,913 78,658
4,614.35 4,845.08 5,087.35 5,341.69 5,608.77
9,998 10,498 11,023 11,574 12,152
119,973 125,972 132,271 138,884 145,828
3,186.04 3,345.35 3,512.62 3,688.27 3,872.65
6,903 7,248 7,611 7,991 8,391
82,837 86,979 91,328 95,895 100,689
4,501.81 4,726.88 4,963.23 5,211.42 5,471.96
9,754 10,242 10,754 11,291 11,856
117,047 122,899 129,044 135,497 142,271
4,078.42 4,282.35 4,496.46 4,721.27 4,957.35
8,837 9,278 9,742 10,229 10,741
106,039 111,341 116,908 122,753 128,891
2,747.31 2,884.69 3,028.92 3,180.38 3,339.38
5,953 6,250 6,563 6,891 7,235
71,430 75,002 78,752 82,690 86,824
Schedule Position Title Authorized
Number
IMEA Police Captain 1
IMEA Police Lieutenant 1
IMEA Project Manager - Construction Compliance 1
IMEA Project Manager - Mining 0
IMEA Public Works Maintenance Supervisor 1
IMEA Public Works Services Manager 0
IMEA Recreation Manager 1
IMEA Recreation Supervisor 2
IMEA Senior Center Manager 1
IMEA Senior Finance Analyst 2
IMEA Senior Human Resources/ Risk Management Analyst 0

CITY OF IRWINDALE
Full-Time Salary Schedule
Fiscal Year 2021-2022
Approved April 13, 2022
Effective Range Date
3/20/2022 Bi-Weekly 77
Monthly
Annual
1211212021 Bi-Weekly 71
Monthly
Annual
1211212021 Bi-Weekly 48
Monthly
Annual
12/12/2021 Bi-Weekly 62
Monthly
Annual
12/12/2021 Bi-Weekly 48
Monthly
Annual
1211212021 Bi-Weekly 62
Monthly
Annual
12/12/2021 Bi-Weekly 62
Monthly
Annual
1211212021 Bi-Weekly 47
Monthly
Annual
12/12/2021 Bi-Weekly 62
Monthly
Annual
312012022 Bi-Weekly 51
Monthly
Annual
312012022 Bi-Weekly 53
Monthly
Annual
Step A
5,877.96
12,736
152,827
5,068.54
10,982
131,782
2,816.00
6,101
73,216
3,978.96
8,621
103,453
2,816.00
6,101
73,216
3,978.96
8,621
103,453
3,978.96
8,621
103,453
2,747.31
5,953
71,430
3,978.96
8,621
103,453
3,032.54
6,571
78,846
3,186.04
6,903
82,837
Step B StepC Step D StepE
6,171.85 6,480.46 6,804.46 7,144.69
13,372 14,041 14,743 15,480
160,468 168,492 176,916 185,762
5,321.96 5,588.08 5,867.46 6,160.85
11,531 12,108 12,713 13,349
138,371 145,290 152,554 160,182
2,956.81 3,104.65 3,259.88 3,422.88
6,406 6,727 7,063 7,416
76,877 80,721 84,757 88,995
4,17i88 4,386.77 4,606.12 4,836.42
9,052 9,505 9,980 10,479
108,625 114,056 119,759 125,747
2,956.81 3,104.65 3,259.88 3,422.88
6,406 6,727 7,063 7,416
76,877 80,721 84,757 88,995
4,177.88 4,386.77 4,606.12 4,836.42
9,052 9,505 9,980 10,479
108,625 114,056 119,759 125,747
4,177.88 4,386.77 4,606.12 4,836.42
9,052 9,505 9,980 10,479
108,625 114,056 119,759 125,747
2,884.69 3,028.92 3,180.38 3,339.38
6,250 6,563 6,891 7,235
75,002 78,752 82,690 86,824
4,177.88 4,386.77 4,606.12 4,836.42
9,052 9,505 9,980 10,479
108,625 114,056 119,759 125,747
3,184.15 3,343.38 3,510.54 3,686.08
6,899 7,244 7,606 7,987
82,788 86,928 91,274 95,838
3,345.35 3,512.62 3,688.27 3,872.65
7,248 7,611 7,991 8,391
86,979 91,328 95,895 100,689
Schedule Position Title Authorized
Number
IMEA Senior Management Analyst 0
IMEA Senior Planner 1
IPOA Police Sergeant 6
IPOA Police Corporal 2
IPOA Police Officer 20
IPOA Police Dispatcher/Clerk 5

CITY OF IRWINDALE
Full-Time Salary Schedule
Fiscal Year 2021-2022
Approved April 13, 2022
Effective Range Date
1211212021 Bi-Weekly 53
Monthly
Annual
12112/2021 Bi-Weekly 55
Monthly
Annual
711112021 Bi-Weekly 63
Monthly
Annual
711112021 Bi-Weekly 54
Monthly
Annual
711112021 Bi-Weekly 52
Monthly
Annual
711112021 Bi-Weekly 38
Monthly
Annual
Step A StepB Step C StepD Step E
3,186.04 3,345.35 3,512.62 3,688.27 3,872.65
6,903 7,248 7,611 7,991 8,391
82,837 86,979 91,328 95,895 100,689
3,347.35 3,514.73 3,690.46 3,874.96 4,068.73
7,253 7,615 7,996 8,396 8,816
87,031 91,383 95,952 100,749 105,787
4,140.00 4,347.00 4,564.35 4,792.54 5,032.19
8,970 9,419 9,889 10,384 10,903
107,640 113,022 118,673 124,606 130,837
3,315.00 3,480.77 3,654.81 3,837.54 4,029.42
7,183 7,542 7,919 8,315 8,730
86, 190 90,500 95,025 99,776 104,765
3,155.27 3,313.04 3,478.69 3,652.62 3,835.27
6,836 7,178 7,537 7,914 8,310
82,037 86, 139 90,446 94,968 99,717
2,168.04 2,276.42 2,390.27 2,509.n 2,635.27
4,697 4,932 5,179 5,438 5,710
56,369 59, 187 62,147 65,254 68,517
Schedule Position Title
PPT Senior Center Leader
PPT Library Aide
PPT Civil Engineering Technician
PT Aquatics Aide/Pool Cashier
PT Assistant Pool Manager
PT Bus Driver
PT Communications Specialist
PT Community Service Officer
PT Finance Assistant
PT Intern
PT Library Page
PT Lifeguard
PT Office Specialist
PT Police Officer Trainee
PT Recreation Aide
PT Reserve Officer I
PT Senior Center Aide
PT Senior Library Page
PT Senior Lifeguard
PT Summer Youth Worker
PT Tutor
Authorized
Number
2 1
0 CITY OF IRWINDALE
Part-Time Salary Schedule
Fiscal Year 2021-2022
Approved April 13, 2022
Effective Range Date
3/20/2022 Hourly 19
1/23/2022 Hourly 26
1/23/2022 Hourly 33
1/23/2022 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
3/20/2022 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
7/1/2021 Hourly
1/23/2022 Hourly
7/1/2019 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
1/23/2022 Hourly
1/1/2022 Hourly
1/23/2022 Hourly
Step A StepB Step C Step D Step E

17.20 18.06 18.96 19.91 20.91

20.45 21.47 22.54 23.67 24.85

24.30 25.52 26.80 28.14 29.54

17.16 17.16 17.16 17.16 17.16

21.43 21.43 21.43 21.43 21.43

24.30 24.30 24.30 24.30 24.30

31.11 31.11 31.11 31.11 31.11

18.48 18.48 18.48 18.48 18.48

20.91 20.91 20.91 20.91 20.91

19.49 19.49 19.49 19.49 19.49

18.48 18.48 18.48 18.48 18.48

17.59 17.59 17.59 17.59 17.59

22.02 22.02 22.02 22.02 22.02

34.86 34.86 34.86 34.86 34.86

17.16 17.16 17.16 17.16 17.16

39.44 39.44 39.44 39.44 39.44

17.16 17.16 17.16 17.16 17.16

20.40 20.40 20.40 20.40 20.40

19.41 19.41 19.41 19.41 19.41

15.00 15.00 15.00 15.00 15.00

19.49 19.49 19.49 19.49 19.49
CC Item 10
liJCity Council
D Successor Agency
DHousing Authority
Oo/o/ I IRWINDAL""""E=------
D Reclamation Authority
DJoint Powers Authority

AGENDA REPORT
Date:

To:

From:

Issue:

April 13, 2022
Honorable Mayor and Members of the City Council
Julian A. Miranda, City Manager
Fee Waiver for Use of City Facility for a Four-Day Vote Center City Manager's Recommendation:

Adopt Resolution No. 2022-28-3278 entitled, "A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF IRWINDALE APPROVING A FEE WAIVER FOR THE LOS

ANGELES COUNTY REGISTRAR RECORDER, WAIVING CITY FACILITY RENTAL FEES FOR A VOTE CENTER FOR THE JUNE 7, 2022 STATEWIDE DIRECT PRIMARY

ELECTION AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE VOTE CENTER FACILITY USE AGREEMENT AND VOTE CENTER ELECTION PLAN." Administrative Action:

Prepared I Submitted by:

Laura Nieto, Chief Deputy City Clerk
Reviewed by:

Electronically Approved
Adrian R. Guerra, City Attorney
~~=~=~~~rDuran, Interim Director of Finance I City ~"'lfJ'"-·~J.u,,,"""'A'-'W\_,.,.,,.-'------- Approved by:

Julian A. Miranda, City Manager
01005.0001/781807.1 Page 1
Background and Analysis:

The Los Angeles County Registrar/Recorder will be conducting the Statewide Direct Primary election on Tuesday, June 7, 2022. In prior elections, the outer City Council Chambers had been made available to the County as a voting precinct. The County has implemented a new vote center model, to include multi-day access to voting and new ballot marking devices. Additional protocols related to room size have been established to ensure the continued health and safety of the voters and vote center staff due to the COVID-19 pandemic, resulting in the outer City Council Chambers no longer being a viable venue as a vote center.

City staff and representatives from the Los Angeles County Registrar Recorder I County Clerk's office have worked collaboratively to identify a new location for a vote center within the City limits. The Dan Diaz Recreation Center Gymnasium has been identified as the only City facility that meets the County's vote center requirements.

In November 2020, the Dan Diaz Recreation Center Gymnasium was utilized as a vote center with the entire gym floor used for voting equipment and vote center staff. The gym was not open to the public at that time due to state and countywide COVID-19 orders.

Because programming has resumed at the facility, and in an effort to cause as minimal disruption as possible, only the west side of the gym floor will be used for the vote center equipment.

The following dates have been tentatively identified by the County in the Vote Center Election Plan and will mean that the west side of the gym floor will be for the exclusive use of the County during this time. While it cannot be guaranteed, staff has expressed to the County that the earliest possible pick up date is preferred. It is expected that there will be approximately 600 vote centers County-wide.

Equipment Delivery & Set Up Thursday, June 2, 2022; 8:00 a.m. - 8:00 P.m.

Election Worker Pre-check Dav Fridav, June 3, 2022, 12 o.m. - 5:00 p.m.

Early Voting Period Saturday, June 4 - Monday, June 6, 2022; 9:00 a.m. - 8:00 p.m.

Election Day Tuesday, June 7, 2022; 6:00 a.m. - 9:00
o.m.

Vote Center Breakdown & Equipment Saturday, June 11, 2022; 8:00 a.m. - 8:00 Pick-up p.m.

The County's request to waive facility rental fees meets the criteria for consideration of a fee waiver according to the City of lrwindale's Fee Adjustment Policy by way of serving the public purpose of providing voting accessibility to the community, including the residents of the City of Irwindale, the employees of local businesses who are registered voters in Los Angeles County, and any registered Los Angeles County voter who may wish to utilize the vote center in Irwindale.

Page2
The Vote Center Facility Use Agreement and Vote Center Election Plan have been reviewed by the City Attorney's office. As a public entity, the County is self-insured and has provided a copy of Certificate of Self Insurance Coverage with this report.

Fiscal Impact:

The approval of this item will result in a fee waiver of approximately $6,950. This fee would have otherwise been collected as revenue to the General Fund.

Attachment(s):

Resolution No. 2022-28-3278
Application for Fee Adjustment
Vote Center Facility Use Agreement
Vote Center Election Plan
01005.0001/781807.1 Page3
RESOLUTION NO. 2022-28-3278

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE

APPROVING A FEE WAIVER FOR THE LOS ANGELES COUNTY REGISTRAR

RECORDER, WAIVING CITY FACILITY RENTAL FEES FOR A VOTE CENTER FOR THE JUNE 7, 2022 STATEWIDE DIRECT PRIMARY ELECTION AND AUTHORIZING

THE CITY MANAGER TO EXECUTE THE VOTE CENTER FACILITY USE

AGREEMENT AND VOTE CENTER ELECTION PLAN
WHEREAS, the Los Angeles County Registrar Recorder will be conducting the Statewide Direct Primary Election on Tuesday, June 7, 2022; and WHEREAS, the outer City Council Chambers have been previously utilized as the City's only voting precinct; and
WHEREAS, the Los Angeles County Registrar Recorder I County Clerk has implemented a "vote center" model for the elections it conducts, and has established protocols to ensure continued health and safety of the voters due to the COVID-19 pandemic, including minimum room size; and
WHEREAS, the outer City Council Chambers can no longer be utilized as a voting precinct as it does not meet the specifications required for a vote center; and WHEREAS, City staff and County representatives identified the Dan Diaz Recreation Gymnasium as the only City facility that meets the required specifications for a vote center; and
WHEREAS, equipment delivery, set up and breakdown are tentatively proposed to commence and conclude on Thursday, June 2, 2022 and Saturday, June 11, 2022, respectively; and
WHEREAS, the City of Irwindale will be hosting a four-day vote center period beginning Thursday, June 2, 2022 through and including Friday, June 11, 2022 at the Dan Diaz Recreation Gymnasium; and
WHEREAS, the use of this facility for the election meets the criteria for a fee waiver according to the approved "City of Irwindale Fee Adjustment Policy" because it serves the public purpose of providing safe voting accessibility to the community including the residents of the City of Irwindale, the employees of local businesses who are registered voters in Los Angeles County, and any registered Los Angeles County voter who may wish to utilize the flex vote center in Irwindale; and
NOW, THEREFORE, the City Council of the City of Irwindale, California, does hereby resolve, determine, and order as follows:

Section 1. That the City Council finds the above recitals true and correct. and are incorporated herein by this reference.
01005.00011781822.1 Resolution No. 2022-28-3278

Page 1 ends

Section 2. The City Council hereby waives the rental fee of $6,950 for the Dan Diaz Recreation Gymnasium for use as a four-day vote center period beginning Saturday, June 4, 2022 through and including Tuesday, June 7, 2022, with equipment delivery and set up, and breakdown to commence and conclude Thursday, June 2, 2022 and Saturday June 11, 2022, respectively. The City Council hereby finds that waiving the fee of $6,950 for the City facility rental serves the valid public purpose of providing safe voting accessibility to the community including the residents of the City of Irwindale, the employees of local businesses who are registered voters in Los Angeles County, and any registered Los Angeles County voter who may wish to utilize the flex vote center in Irwindale.

Section 3. The City Manager is hereby authorized to execute the Vote Center Facility Use Agreement and Vote Center Election Plan.

Section 4. That the Chief Deputy City Clerk shall certify the adoption of this Resolution.

PASSED, APPROVED and ADOPTED this 13th of April 2022.

ATTEST
Laura M. Nieto, MMC
Chief Deputy City Clerk
Resolution No. 2020-78-3238
Page2
Larry G. Burrola, Mayor
STATE OF CALIFORNIA }
COUNTY OF LOS ANGELES } ss.

CITY OF IRWINDALE }
I, Laura M. Nieto, Chief Deputy City Clerk of the City of Irwindale, do hereby certify that the foregoing Resolution No. 2022-28-3278 duly adopted by the City Council of the City of the City of Irwindale, at a regular meeting held on the 13th day of April 2022, by the following vote:

A YES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers
01005.0001/781822.1
Laura M. Nieto, MMC
Chief Deputy City Clerk
Resolution No. 2022-28-3278

Page 3 ends

IRWINDALE

CITY OF IRWINDALE

FEE ADJUSTMENT POLICY FOR CITY RENTAL FACILITIES
The City of Irwindale would like to alleviate some financial difficulties associated with using City facilities and wish to use the City facilities to serve a public purpose. To achieve this goal, the City is implementing this "Fee Adjustment Policy for Rental Facilities" to encourage the residents of Irwindale and not-for-profit organizations located in the City to participate and promote events that are beneficial to the community or otherwise provide a public service. The City will approve fee waivers or reductions for those Irwindale residents and not-for-profit organizations located in the City that meet the criteria below.

I. ADJUSTMENTS ARE AVAILABLE FOR THE FOLLOWING FEES
To achieve the City's goal of assisting the residents of Irwindale and not-for-profit organizations located in the City, the following fees are available for waiver or reduction in an amount deemed appropriate by the City Council or the City Manager pursuant to the criteria in this Policy:

A Community Center facility use fee
B. Our Lady of Guadalupe Mission facility use fee
C. Dan Diaz Recreation Banquet Room and Kitchen facility use fee D. Picnic Shelter facility use fee
E. Fred Herrera Softball Field use fee
F. Dan Diaz Recreation Facility use fee
G. Any other public facility as the City Manager or City Council, as appropriate, may approve
II. CRITERIA FOR CONSIDERATION
The following criteria must be established to qualify for a fee waiver or fee reduction by the City Council:

1. Applicants for fee waivers or reductions must be:
a. Resident of Irwindale; or
b. Recognized by the Internal Revenue Service as a not-for-profit organization or charitable organization organized primarily for veteran, patriotic, welfare, civic betterment, religious or charitable purposes, which has a principal and permanent meeting place, office, or place of worship within the City , and has Rev2

05.22.19 - 1 -
been organized and established in the City for a minimum of period of one year, continuously, preceding the filing of a fee waiver application.

2. Fee waivers or reductions may be granted for City fees where it can be shown, through documentary proof:
a. A financial hardship exists as follows:

1. For an individual resident, a financial hardship may include, but not be limited to, an unexpected need of assistance arising from illness, casualty loss, or other such unforeseeable occurrence, or difficulty paying essential costs to provide for the individual's health and welfare based on income; and

2. For a non-profit organization, a financial hardship may include a significant portion of annual revenues dedicated towards the use of the facility.
b. Serve a public purpose by demonstrating that use of the City facility will:

1. Benefit the community. This includes, but is not limited to, circumstances where the applicant:

1. Supports civic or community programs for the City's residents or businesses; or,

2. Provides financial assistance to the City's residents or businesses. ii. Provide a public service or otherwise promote the public health, safety and welfare. This includes, but is not limited to, circumstances where the entity provides needed donations or other assistance to residents and businesses of the City in areas such as:

1. Health care;

2. Counseling services;

3. Abatement of dangerous or unhealthful living or working conditions, including, but not limited to, those constituting violations of the Irwindale Municipal Code;

4. Transportation needs of residents;

5. Nutrition needs of residents; or

6. Educational assistance.

Ill. PROCESS FOR CONSIDERATION
An Irwindale resident, individual or organization who would like to be considered for a fee waiver or adjustment should complete an "Application for Fee Adjustment of City Rev2

05.22.19 - 2 -
Rental Facilities" and submit it to the City Clerk's Office. The City Manager will review the request and, if it meets the criteria of this Policy, and the request is for five hundred dollars ($500) or less, the City Manager will provide the applicant with a response within fifteen (15) days. If the City Manager's decision is adverse to the applicant, the decision can be appealed to the City Council.

If the applicant requests a fee adjustment in excess of five hundred dollars ($500), and meets the criteria of this policy, the City Manager will agendize the item for City Council review and consideration under the guidelines of this Policy. If the City Council finds that all the requirements have been met, the waiver will be granted and process along with any Facility Use Agreement or Permit Application. Alternatively, the City Council may reduce such fee in an amount it deems appropriate based upon its assessment of the level by which the proposed activity meets the criteria outlined in this Policy. The decision of the City Council on any fee waiver or reduction shall be final.

Rev2

05.22.19 - 3 -
OFFICE USE ONLY:

Received By: _______ _
IRWINDALE Date: ___ _

CITY OF IRWINDALE

APPLICATION FOR FEE ADJUSTMENT

OF CITY RENTAL FACILITIES
APPLICANT Los Angeles County Registrar Recorder I County Clerk D Resident IS] Not-for-Profit Organization*
ADDRESS 12400 Imperial Highway, Norwalk, CA
TELEPHONE 562-229-8865 e-mail: [email protected] CITY RENTAL FACILITY: ___ D_a_n_D_i_az_R~e~c~re~a~ti~o~n~C~e~n~te~r~<~G~y~m~) ___ _ FEE(S) REQUESTING TO BE WAIVED: ----~R=e~n=ta~I ~Fe~e~s ____ _ STATEMENT OF FINANCIAL HARDSHIP AND PUBLIC PURPOSE:

This waiver is requested so that the Dan Diaz Recreation Center can be utilized as a 4- day Vote Center for the June 7, 2022 Statewide Direct Primarv Election. The public purpose is served as the Vote Center will facilitate the community's ability to vote over a four day period, as well as having a venue to drop off their vote by mail ballots. Los Angeles County cities have been asked by the Secretary of State to collaborate with their registrars to provide facilities for purposes of voting.

Evidence of financial hardship and public purpose served (to support assertion of financial hardship, attach all documents establishing current financial situation, including all bank statements, most current tax forms, and essential expenses):

By signing below, I confirm that all of the above and attached information is true and correct. By signing below I also attest to the fact that payment of City fees for the City's rental facilities is a financial hardship and will serve a public purpose.

See Vote Center Facility Use Agreement
Applicant Signature Date
*Must provide evidence of Internal Revenue Service Non-Profit status, principal and permanent meeting place, and length of time established at this location.

05.22.19 -4-
DEAN C. LOGAN
Registrar-Recorder/County Clerk

VOTE CENTER FACILITY USE AGREEMENT
Agreement and authorization is granted by City of Irwindale ('Host') to the Los Angeles County Registrar-Recorder/County Clerk ('RRCC') for the use of the designated facility space specified below:

Dan Diaz Recreation Center -14160
Gymnasium
16053 Calle De Paseo
Irwindale, CA 91706
For and in consideration of the following conditions, both parties hereby agree as follows:

Term: This Agreement is entered into this 15th day of March 2022 upon the execution hereof by the Parties and shall expire on November 30, 2022, unless sooner terminated or extended, in whole or in part, as provided in this agreement.

Use of the Facility: Host permits access to the agreed upon designated space during the access schedule unless otherwise stated in the Vote Center Election Plan to be completed and mutually agreed upon prior to each and every election.

Facility Requirements: Host will ensure the designated space is free from any activity during the mutually agreed upon access schedule included in the Vote Center Election Plan and provide a means of entry, electricity, air conditioning/heating (if available), and restroom access (if available) for RR/CC staff.

Host will ensure the designated space is free from all tables, chairs and other equipment prior to the first day of the access schedule unless use of existing furniture or equipment is mutually agreed upon by both parties in the Vote Center Election Plan.

Host will ensure that at times RR/CC is not on premises, access to the designated space is restricted only to those RR/CC has given prior approval.

Host will ensure that any network configuration and technical equipment installed in preparation for the election remains unmodified for the period designated in the access schedule of the Vote Center Election Plan.
12400 IMPERIAL HIGHWAY, NORWALK, CA 90650 LAVOTE.GOV
Primary Contacts:

The Host's Primary Contact for this Agreement is Laura Nieto, (626) 430-2225 and lnieto@i rwi ndaleca .gov.

The RR/CC's Primary Contact for this Agreement is Jaime Young, Assistant Division Manager, Vote Center Assessment and Recruitment, 12680 Corral Place, Santa Fe Springs, CA 90670, (877) 728- 0235, [email protected].

In addition, Host and RR/CC will designate contacts for both business and weekend/non-business hours related to facility access and technical operations to be included in the Vote Center Election Plan for each election.

Parking Requirements: Host agrees to provide sufficient parking, including accessible spaces, and a waiver of any parking fees for RR/CC staff and voters.

Public Voting Period: Host agrees to provide RR/CC staff access to the designated space as detailed in the Vote Center Election Plan, unless a revised schedule is mutually agreed upon prior to the specific election.

Promotions and Political Material: Host agrees to remove any political campaign signage or literature and not engage in audible dissemination of electioneering information within 100 feet of the designated voting space and not conduct any promotional activity tied to the public voting period without prior authorization from RR/CC.

Termination of the Agreement: Host shall not cancel or change the location outside of a natural disaster or unforeseen building/structural damage. For avoidance of doubt, Host and RR/CC stipulate that the novel coronavirus COVID-19 pandemic is excluded as a natural disaster or ground for termination for purposes of this Agreement. This Agreement shall remain in effect, with all conditions set forth. RR/CC may at any time and without reason, revoke its request to use the designated facility space. In the event any provision of this Agreement contradicts County of Los Angeles Board policies or any applicable laws, rules, and regulations, RR/CC may terminate this Agreement, effective immediately upon written notice.

Amendment of the Agreement: No alteration or variation of the terms of this Agreement shall be valid unless made in writing and signed by both parties. This Agreement may be modified or amended only upon the mutual written consent of both the Host and the RR/CC. Any amendment shall become effective upon the mutual written consent of both the Host and the RR/CC.

Certificate of Self-Insurance: RR/CC will provide certificate upon request.

Indemnity Agreement: Host shall indemnify, defend and hold harmless County, its trustees, elected and appointed officers, agents, employees, and volunteers from and against any and all liability, including, but not limited to, claims for injury or damages, demands, actions, fees, loss, costs and expenses (including reasonable attorney and expert witness fees) arising out of or incurred in connection with the performance of this agreement, but only in proportion to and to the extent such liability, loss, demands, actions, fees, costs and expenses are caused by or result from the negligent or intentional acts or omissions of the Host, its trustees, officers, agents, employees, or volunteers. 12400 IMPERIAL HIGHWAY, NORWALK, CA 90650 LAVOIE.GOV
County shall indemnify, defend and hold harmless Host, its trustees, officers, agents, employees, and volunteers from and against any and all liability, including, but not limited to, claims for injury or damages, demands, actions, fees, loss, costs and expenses (including reasonable attorney and expert witness fees) arising out of or incurred in connection with the performance of this agreement, but only in proportion to and to the extent such liability, loss, demands, actions, fees, costs and expenses are caused by or result from the negligent or intentional acts or omissions of the County, its trustees, officers, agents, employees, or volunteers.

Electronic Signatures: The Host and RR/CC agree to facsimile and electronic scanned versions of original signatures of authorized signatures of each party have the same force and effect as original signatures such that the parties need not follow up facsimile or electronic transmissions of executed documents with original wet-signature versions.

THE ABOVE SITE INDEMNITY AGREEMENT APPLIES TO ONLY ELECTIONS CONDUCTED

BY LOS ANGELES COUNTY REGISTRAR-RECORDER/COUNTY CLERK
IN WITNESS WHEREOF, and executed as the date first above written above, the Parties to this agreement do hereby agree and consent to all terms and conditions provided herein.

Los Angeles County
Registrar-Recorder/County Clerk
03/15/2022
Jaime Young, Assistant Division Manager
Printed Name and Title
City of Irwindale
Signature and Date
Printed Name and Title
12400 IMPERIAL HIGHWAY, NORWALK, CA 90650 LAVOTE.GOV
•
COUNTY OF LOS ANGELES 04-01-2022
w • CERTIFICATE OF SELF-INSURANCE COVERAGE '
PRODUCER/INSURED This certificate is provided for informational purposes only, and does not affect, or expand any of the County's obligations pursuant to the COUNTY OF LOS ANGELES Agreement. This Certificate also confirms that the County is not an insurance company, and that no insurance obligation or relationship exists, CHIEF EXECUTIVE OFFICE or will be established in any manner whatsoever between the County and RISK MANAGEMENT BRANCH any individual, contractor, vendor and public or private entity/organization. 320WESTTEMPLE STREET, 7TH FLOOR ENTITIES AFFORDING COVERAGE LOS ANGELES, CA 90010

COUNTY OF LOS ANGELES PARTICIPATION
100%

COVERAGES
This Certificate of County Self-Funding Insurance Obligation (Certificate) is the County of Los Angeles (County) authorized Statement that is elected to self-fund its financial obligations. This self-funding of liability is in lieu of commercial insurance coverage, and applies only to the extent permitted by State Law.

The County is permitted to self-fund its liabilities arising from acts or omissions of the County; its appointed and elected officers, employees and volunteers (except actual fraud, corruption, or malice), by virtue of California Government Code Sections 989-991.2, County-Code 5.32 and Articles 1 and 2 of the County Charter. The liabilities that the County self-funds include general, automobile, property and workers' compensation.

POLICY POLICY POLICY

TYPE OF INSURANCE
NUMBER

EFFECTIVE EXPIRATION LIMITS

DATE DATE
!gj Commercial General Liability Self Insured 04/01/2022 04/01/2023 Occurrence Amount - $2,000,000 Aggregate Amount - $4,000,000
!gj Automobile Liability Self Insured 04/01/2022 04/01/2023 Occurrence Amount - $1,000,000 Aggregate Amount - $2,000,000
!gj Property Liability Self Insured 04/01/2022 04/01/2023 Occurrence Amount - $2,000,000 Aggregate Amount - $4,000,000
!gj Workers' Compensation Self Insured 04/01/2022 04/01/2023 Occurence Amount - Statutory and Employers Liability Statutory aggregate

DEPARTMENT OF OPERATIONS/LOCATIONS
County Department Registrar-Recorder/County Clerk
Facility Use Agreement 2022 Statewide Direct Primary Election and Statewide General Election Certificate Holder CANCELLATION
City of Irwindale SHOULD THE COUNTY ELECT TO DISCONTINUE SELF-INSURING

ITS LIABILITIES, THE COUNTY WILL NOTIFY THE HOLDERS ON
Dan Diaz Rec Center - 16053 Calle De Paseo ITS RISK MANAGEMENT WEBSITE Irwindale, CA, 91706 BY: ~........-___ -~

STEVE ROBLES, COUNTY RISK MANAGER
DEAN C. LOGAN
Registrar-Recorder /County Clerk

VOTE CENTER ELECTION PLAN
June 7, 2022 Statewide Direct Primary Election
The following constitutes the mutually agreed upon Vote Center Election Plan for the June 7, 2022 Statewide Direct Primary Election by City of Irwindale ('Host') and the Los Angeles County Registrar-Recorder/County Clerk ('RRCC') for the use of the facility space specified below:

Contact List -Host
Primary Contact Name
Email Address
On-Site Access Contact Name
Email Address
Custodial Service Contact
Name
Email Address
IT Contact Name
Email Address
After Hours/Emergency
Contact Name
Email Address .

Contact List -RR/CC
Primary Contact Name
.

Email Address
Dan Diaz Recreation Center-14160
Gymnasium
16053 Calle De Paseo
Irwindale, CA 91706
Laura Nieto Phone#
[email protected] Alternate Phone #
PRISCILLA ZEPEDA Phone#
[email protected] Alternate Phone #
Phone#
Alternate Phone #
Pi i~eilla ~l'eda Jef'f Phone# Yl,I01qner
[email protected] Alternate Phone # ;,;1_,,_,...,,.
- - Melissa Marez Phone#
[email protected] Alternate Phone#
Iris Carnero Phone#
[email protected] Alternate Phone #
(626) 430-~"J
v
(626) 848 wrt,
(626) 430-2226
(626) 848-4066
(626)430;~
'"' !('
-· - l:fc.q '. U~ll·"ifl21"l
(626) 430-2224
(626) 1:1;..n..., 2Y8~ _
(562) 347-2444
(213) 278-5554
12400 IMPERIAL HIGHWAY, NORWALK, CA 90650 LAVOIE.GOV
IT Contact Name Shannon Gadson Phone# 562-462-2826
Email. Address [email protected] Alternate Phone# 562-277-2118 After Hours/Emergency Jaime Young Phone# 562-34 7-244 7 Contact Name Email Address [email protected] Alternate Phone # 562-229-8865 Access Schedule
Host has agreed to grant access to the designated voting space for the following dates and times:

Equipment Delivery & Set-Up (exclusive access June 2, 2022; 8:00AM to 8:00PM begins) Election Worker Pre-check Day June 3, 2022; 12:00PM to 5:00PM Early Voting Period June 4-June 6, 2022; 9:00AM to 8:00PM Election Day June 7, 2022; 6:00AM to 9:00PM
Vote Center Breakdown & Equipment Pick-up June 11, 2022; 8:00AM to 8:00PM (exclusive access ends) A deployment schedule for vote center equipment delivery/set-up and breakdown/pick-up is tentatively scheduled for the above dates. RR/CC will contact Host within two weeks of the equipment delivery & set-up date to confirm access to the designated space.

During the public voting period, RR/CC staff shall have access to the designated space during the dates and times listed above.

Voting hours is from 10:00AM to ?:OOPM during Early Voting and ?:OOAM to 8:00PM on Election Day.

Host acknowledges that public voting hours may be extended due to long lines. Pursuant to California Elections Code, any voter in line at the time of closing shall be provided the opportunity to receive and cast a ballot.

Health and Safety Plan
The Safe Election Plan (Attachment A) describes how RR/CC will ensure that public health guidelines are adhered to in all vote centers across LA County from the beginning of equipment set-up, during the voting period and through the breakdown of the vote center. COVID-19 Responsibilities (Attachment B) outlines the expectations for RR/CC and facility staff in maintaining the cleanliness of the vote center and to safeguard the health of voters, election workers, and facility staff/users. 12400 IMPERIAL HIGHWAY, NORWALK, CA 90650 LAVOTE.GOV
Designated Space, Parking, and Public Access
RR/CC agrees to make best efforts to limit voting traffic to the mutually agreed upon areas.

Additional Access Considerations
The following details below represent any additional considerations necessary in providing RR/CC access to the designated space (check all that apply):
fl;[ On-site staff will open and lock the facility on days noted in the Access Schedule. n Facility key or key card, alarm code or access badge will be provided to RR/CC staff for direct access to the voting area.

Parking permits will be provided to RR/CC staff.

Items Provided by Host
H ost aQrees t o proVJ "d e th e t o II ow1nQ items b >vi h e start d ate o f t h e A ccess S c h e d ue: I Item Quantity
tables (6ft rectangular) 8
adult-size chairs 16
The number of tables and chairs will be finalized closer to the election once allocation is finalized.

Internet Connection
N1] Host agrees to provide hardwire connection at the start of the Access Schedule. An active data port will be available and security passwords (if any) will be provided to RR/CC staff.

Initial here: ___________ _
n Host will not provide hardwire connection at the start of the Access Schedule.

Initial here: ___________ _
Facility Use Payment (check one):
n For private buildings: Host agrees to waive any payment for use of the facility.

Initial here:. ___________ _
lV'i For public buildings: Host agrees to waive any payment for use of the facility pursuant to California Elections Code.
n RR/CC agrees to pay Host for use of the facility in the amount of$ . This payment covers all associated costs including, but not limited to, staff and custodial fees, hired security fees, cleaning fees and purchase of items used during the Access Schedule, etc. Private facilities must provide their W-9 to RR/CC before payment is processed.
12400 IMPERIAL HIGHWAY. NORWALK. CA 90650 LAVOTE.GOV
Payee Name:

Payee Mailing Address:

Taxpayer Identification Number (TIN) or Employer
Identification Number (EIN)
Other Costs
Applicable to public buildings only, RR/CC agrees to pay reasonable costs for staff hours and custodial costs incurred during the Access Schedule. An official invoice containing Agency letterhead must be submitted to RR/CC after the election showing the breakdown of costs.

In the event that any unforeseen additional cost or fees are incurred by Host in connection with RR/CC's access to designated facility space, Host shall notify RR/CC in advance of said fees/costs.

Host shall provide RR/CC with detailed invoices of said costs. If practicable, a negotiated amendment shall be executed between both Host and RR/CC to reflect such costs.

Electronic Signatures
The Host and RR/CC agree to facsimile and electronic scanned versions of original signatures of authorized signatures of each party have the same force and effect as original signatures such that the parties need not follow up facsimile or electronic transmissions of executed documents with original wet-signature versions.

THE ABOVE ELECTION PLAN APPLIES ONLY TO ELECTIONS CONDUCTED BY LOS ANGELES COUNTY REGISTRAR-RECORDER/COUNTY CLERK.

IN WITNESS WHEREOF, the authorized representatives of the parties have executed this agreement and it is effective as of the date of last signature below.

Los Angeles County
Registrar-Recorder/County Clerk
03/15/2022
Jaime Young. Assistant Division Manager
Printed Name and Title
City of hwindale
Signature and Date
Printed Name and Title
12400 IMPERIAL HIGHWAY. NORWALK. CA 90650 LAVOTE.GOV

ATTACHMENTS
COVID-19 RESPONSIBILITIES
LA County RR/CC staff is responsible for:
• Disinfecting the surfaces of all voting equipment including, but not limited to the Ballot Marking Devices, electronic pollbooks, and central ballot box after voter use. • Disinfecting the chairs and tables found inside the voting space. • Wiping high touch areas inside the voting room such as door handles, light switches, counter tops, etc.

Facility staff is responsible for:
• Daily/frequent cleaning of the restrooms
• Wiping high touch surfaces outside of the voting space including but not limited to exterior door handles, water/drinking fountain, elevator buttons, etc. • Cleaning the path of travel from the parking lot to the entrance of the vote center • Providing extra trash receptacles at the stop station, vote center exit and for election workers • Daily/frequent trash pick-up
• Assistance with identifying a space outside of the vote center for curbside voting • Provide additional signage, if needed, to direct voters to the vote center.

Additional considerations:
• Wherever feasible, doors and windows should be open during hours where election workers are present to increase airflow.
• Where possible, any lines should be maintained outdoors. Where not feasible, lines will be socially distanced.
• Floor markings will be used to assist voters with social distancing inside the vote center and where lines are present.
• Signs will be posted inside and outside the vote center to assist voters with COVID-19 protocols. 12400 IMPERIAL HIGHWAY, NORWALK, CA 90650 LAVOIE.GOV
CC Item 1E
City if 1:81City Council
DSuccessor Agency
D Housing Authority IRWINDALE.___ ____ __.

D Reclamation Authority
DJoint Powers Authority
Date: April 13, 2022

AGENDA REPORT
To: Honorable Mayor and Members of the City Council
From: Julian A. Miranda, City Manager
Issue: Approve Out-of-State Travel to the 2022 International Council of Shopping Centers Conference in Las Vegas, Nevada for City Council and City Staff City Manager's Recommendation:

That the City Council of the City of Irwindale adopt Resolution No. 2022-33-3283 entitled:
"A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE APPROVING THE OUT-OF-STATE TRAVEL TO THE 2022 INTERNATIONAL COUNCIL OF

SHOPPING CENTERS CONFERENCE IN LAS VEGAS, NEVADA FOR THREE CITY COUNCIL MEMBERS AND TWO STAFF REPRESENTATIVES."
Administrative Action:

Submitted by:

Assistant City Manager, Theresa Olivares
Prepared by:

Iris Espino, Assistant to the City Manager
Reviewed by:

Adrian Guerra, City Attorney
Jeanette Duran, Interim Finance Director I
City Treasurer
Approved by:

Julian A. Miranda, City Manager
01005.0001/781919.1
Electronically approved

Page 1 ends

Background and Analysis:

Every year in May, the International Council of Shopping Centers (ICSC) holds its annual conference in Las Vegas, Nevada to advance the shopping center industry and promote its role in the commercial distribution of consumer goods and services. Cities throughout the nation send representatives to promote retail opportunities and attract quality businesses and jobs.

The conference provides educational programs and publications in all aspects of shopping center development, finance, management, marketing, and other specialized areas of professional interest; holds meetings and other programs designed to promote the exchange of ideas among members and to facilitate the conduct of their business; collects and disseminates information about the shopping center industry, including statistical data and other statistical research; develops and maintains professional certification programs to encourage high standards for shopping center professionals; advocates the interest of the shopping center industry to local, state/provincial, federal and international governmental bodies; and publicizes to the general public promotional and educational shopping center business information.

The opportunity to attend ICSC was extended to all city council members. Three council members and two staff members are requesting to attend as representatives of the City of Irwindale at the ICSC 2022 annual conference. The Community Development Director and the Assistant to the City Manager will attend on behalf of the City. Additionally, the City will be collaborating with the San Gabriel Valley Economic Partnership through its membership to have access to the conference floor, with a booth to serve as a meeting space. The City's previous participation in the conference has allowed it to sell former redevelopment sites and attract commercial opportunities. The City's participation serves the valid public purpose of promoting the City's economic and business development.

Fiscal Impact:

The approximate cost for three council members and two staff representatives to attend the conference is $8,000, which includes registration and travel accommodations.

Funding for this conference has already been appropriated in the FY 2021-2022 General Fund Budget.

Attachment(s):

1. Resolution 2022-33-3283

2. ICSC 2022 Las Vegas Schedule
Page2
RESOLUTION NO. 2022-33-3283

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE APPROVING THE OUT-OF-STATE-TRAVEL TO THE 2022 INTERNATIONAL

COUNCIL OF SHOPPING CENTERS CONFERENCE IN LAS VEGAS, NEVADA FOR

THREE CITY COUNCIL MEMBERS AND TWO STAFF REPRESENTATIVES WHEREAS, every year in May, the International Council of Shopping Centers (ICSC) holds its annual conference in Las Vegas, Nevada to advance the shopping center industry and promote its role in the commercial distribution of consumer goods and services; and
WHEREAS, cities throughout the nation send representatives to promote retail opportunities and attract quality businesses and jobs; and WHEREAS, the conference provides educational programs and publications in all aspects of shopping center development, finance, management, marketing, and other specialized areas of professional interest; holds meetings and other programs designed to promote the exchange of ideas among members and to facilitate the conduct of their businesses; collects and disseminates information about the shopping center industry, including statistical data and other statistical research; develops and maintains professional certification programs to encourage high standards for shopping center professionals; advocates the interest of the shopping center industry to local, state/provincial, federal and international governmental bodies; and publicizes to the general public promotional and educational shopping center business information; and WHEREAS, the City of Irwindale will be represented at the conference by three councilmembers, and two staff members, one from Community Development and one from Economic Development;
WHEREAS, attending the conference will benefit the City and the community it serves by promoting the City's economic and business development.

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

Section 1. The City Council finds the above recitals true and correct and they are hereby incorporated herein.

Section 2. The City Council hereby finds that the City's participation in the 2022 International Council of Shopping Centers (ICSC) Conference in Las Vegas, Nevada serves the valid public purpose of promoting the City's economic and business development, and approves out-of-state travel for three council members and two staff members to represent the City at the 2022 ICSC Conference. 01005.0001/781913.1 Resolution No. 2022-33-3283

Page 1 ends

Section 3. The Chief Deputy City Clerk shall certify the adoption of this Resolution which shall take effect immediately.

PASSED, APPROVED and ADOPTED this 13th day of April, 2022 ATTEST
Laura M. Nieto, MMC
Chief Deputy City Clerk

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES

CITY OF IRWINDALE
}
} SS.
}
Larry G. Burrola, Mayor
I, Laura M. Nieto, Chief Deputy City Clerk of the City of Irwindale, do hereby certify that the foregoing Resolution No. 2022-33-3283 duly adopted by the City Council of the City of the City of Irwindale, at a regular meeting held on the 13th day of April 2022, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers
Laura M. Nieto, MMC
Chief Deputy City Clerk
Resolution No. 2022-33-3283

Page 2 ends

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ICSC
2022

LAS VEGAS
ICSC LAS VEGAS is our premier event and takes place annually in May. It is a two- to three-day gathering of dealmakers and industry experts, who are driving innovation and evolution in the Marketplaces Industry.

Registration Fees*
Register at the Advance Rate (ends April 22, 2022)
Member • $795
Non-member • $1,800
Retailer member • $0
Student Member • $50
Standard Rate (Registration closes May 17, 2022 at 11:59 pm ET) Member • $975
Non-member • $1,800
Retailer member • $0
Student Member • NIA
Schedule At-a-Glance
Sunday, May 22 @Wynn
8:00 am - 8:00 pm• Badge Pickup
8:00 am - 2:00 pm• ICSC & Cornell International Retail Real Estate Case Study Competition 11:00 am - 1:00 pm• Volunteer Leadership Appreciation Brunch (By Invitation Only)
1:00 - 2:00 pm • Volunteer Leadership Briefing (By Invitation Only) 1:00 - 4:30 pm• Professional Development Workshops
4:00 - 5:00 • ICSC Foundation Reception: The Talent of Tomorrow (By Invitation Only) 5:00 - 6:00 pm • Keynote Speaker
6:00 - 8:00 pm • Opening Reception
Monday, May 23
@LVCC
7:00 am - 5:00 pm• Badge Pickup
9:00 am - 5:00 pm• Exhibit Hall Open
10:00 am - 4:00 pm • Programming
@Wynn
5:30 - 7:00 pm• Diversity Reception
6:00 - 7:30 pm• Global Awards
6:30 - 7:30 pm• ICSC Foundation Student Reception (By Invitation Only) Tuesday, May 24 @LVCC
8:00 am - 3:00 pm • Badge Pickup
9:00 am - 3:00 pm• Exhibit Hall Open
10:00 am - 12:00 pm• Programming
*All cancellations are subject to a $100 cancellation fee for members and non-members; $25 for student members. Refunds will not be given for cancellations received after May 6, 2022. All requests for refunds must be received by ICSC in writing.

Hotel Reservation
• In partnership with onPeak, ICSC's official hotel provider, we are offering discounted rates at select hotels.

Note, hotels listed as "unavailable" will be opening soon so please check back in the next one to two weeks to book them.
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Exhibitor Information
Reserve your Booth Space today for ICSC 2022 LAS VEGAS. Become an ICSC member and take advantage of member pricing.

Questions? Contact: Logan Brodsky at [email protected] or Keith Colavito at [email protected].

What's included
• $15.50 per sq. ft (member pricing)
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• Badges (based on booth size)
• Listing in digital directory
View Exhibitor Webinar on brand opportunities from GES. Hear about booth guidelines, new aisle numbering, important deadlines and more.

All live ICSC events will require proof of full vaccination or negative COVID test within 48 hours of entry. Instructions on how to submit proof of full vaccination will be sent to all registrants before the event starts. To be considered fully vaccinated, you must have received your vaccination per the following CDC guidelines:
0City Council
DSuccessor Agency
D Housing Authority
DReclamation Authority
DJoint Powers Authority
Date: April 13, 2022
Cityo/

IRWINDALE

AGENDA REPORT
To: Honorable Mayor and Members of the City Council
From: Julian A Miranda, City Manager
CC Item 1F
Issue: Consideration of Resolution No. 2022-27-3277 Approving a Tentative Agreement for Successor Memorandum of Understanding with the Irwindale Police Officers' Association (I POA)
City Manager's Recommendation:
1) Adopt Resolution No. 2022-27-3277 entitled "A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF IRWINDALE ACCEPTING A TENTATIVE AGREEMENT FOR A

SUCCESSOR MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF

IRWINDALE AND THE IRWINDALE POLICE OFFICERS' ASSOCIATION (IPOA), FOR THE PERIOD OF JULY 1, 2020 THROUGH JUNE 30, 2024, AND AUTHORIZING THE

APPROPRIATION OF FUNDS TO COVER THE COST OF THE INITIAL IMPLEMENTATION OF THE CONTRACT FOR FISCAL YEAR 2021-2022." Administrative Action:

Submitted by:

Julian A Miranda, City Manager
Prepared by:

Mary Hull, Human Resources/Risk Manager
Reviewed by:

Adrian R. Guerra, City Attorney Electronically Approved Jeanette Duran, Interim Finance Director/ City Treasurer Approved by:

Julian A Miranda, City Manager

Page 1 ends

Background and Analysis
The current Irwindale Police Officers' Association ("IPOA") MOU with the City of Irwindale ("City") expired on June 30, 2020. Pursuant to the Meyers-Milias-Brown Act (MMBA}, representatives from the City and IPOA commenced negotiations for a successor MOU in March 2021.

On April 28, 2021, the City Council approved an agreement with Ralph Andersen & Associates to perform a compensation study update to include a survey of all full-time and part-time positions and in addition, review job classifications for certain positions. All parties agreed to suspend negotiations until completion of the study. The results of the compensation study were presented to City Council on November 10, 2021, for receive and file and used to assist the City with current labor negotiations.

Based on the progress made to date, the City has reached a tentative agreement with the IPOA for a four-year term, retroactive from July 1, 2020, through June 30, 2024 ("Tentative Agreement).

On March 17, 2022, the IPOA membership voted to accept the proposed terms and conditions as stated in the Tentative Agreement, but it remains subject to formal acceptance, approval, and adoption by the City Council, per Government Code Section 3505.1, which provides:
"If a tentative agreement is reached by the authorized representatives of the public agency and a recognized employee organization or recognized employee organizations, the governing body shall vote to accept or reject the tentative agreement within 30 days of the date ii is first considered at a duly noticed public meeting. A decision by the governing body to reject the tentative agreement shall not bar the filing of a charge of unfair practice for failure to meet and confer in good faith. If the governing body adopts the tentative agreement, the parties shall jointly prepare a written memorandum of understanding."
This Tentative Agreement is the product of MMBA-mandated meet and confer sessions that took place over the last several months between the City's negotiation team and the IPOA board members representing their unit. During the course of negotiations, management representatives met with the City Council to discuss the status and progress of these talks and received direction on specific items under consideration. The proposed agreement supports the City's goals of balancing continued fiscal responsibility while also ensuring the ability to attract and retain qualified and experienced personnel.

The Tentative Agreement includes the following key proposed changes:

Page2
• Term: July 1, 2020 - June 30, 2024.
• Wages and other compensation:
o Retroactive to July 11, 2021, adjustment of the base salary of IPOA represented positions utilizing the benchmark classes from the 2021 Ralph Andersen & Associates Final Compensation Report set to the 5oth percentile, rounding to nearest highest range.
o 3.0% salary COLA increase for all IPOA represented positions effective the first full pay period on or after July 1, 2022.
o 3.0% salary COLA increase for all IPOA represented positions effective the first full pay period on or after July 1, 2023.
o One-time non PERSable retention bonus of $2,000 for each IPOA member on City payroll at time of City Council adoption of TA. • Modest adjustments to ancillary benefits including education incentive bonus pay, holiday dates for detectives and dective supervisor, and elective cash outs of sick and vacation leave.
• Minor language revisions to comply with updated laws and clean-up language to accurately reflect current practices and procedures.

Fiscal Impact:

The total cost of implementing the proposed Tentative Agreement with the IPOA is projected at $1,906,915 over the four-year term. This cost includes all additional compensation and benefits.

The projected cost of implementation is as follows:

Implementation Period General Fund Cost ARPA Funds
Year 1 (July 1, 2020- June 30, 2021) No additional cost No additional cost Year 2 (July 1, 2021 - June 30, 2022) $460,757 $64,000
Year 3 (July 1, 2022 - June 30, 2023) $612,782 No additional cost Year 4 (July 1, 2023 - June 30, 2024) $769,376 No additional cost A budget appropriation for FY 2021-22 in the amount of $524,757 is necessary to cover the cost of the initial implementation of the contract. Funding for this additional appropriation will come from the General Fund ($460,757), and ARPA Funds ($64,000). Funding for FY 2022-23 and 2023-24 will be incorporated into the City's future budgets.

Attachment: Resolution No. 2022-27-3277

Page 3 ends

RESOLUTION NO. 2022-27-3277

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE

ACCEPTING A TENTATIVE AGREEMENT FOR A SUCCESSOR MEMORANDUM

OF UNDERSTANDING BETWEEN THE CITY OF IRWINDALE AND THE

IRWINDALE POLICE OFFICERS' ASSOCIATION (IPOA), FOR THE PERIOD OF JULY 1, 2020 THROUGH JUNE 30, 2024, AND AUTHORIZING THE

APPROPRIATION OF FUNDS TO COVER THE COST OF THE INITIAL IMPLEMENTATION OF THE CONTRACT FOR FISCAL YEAR 2021-2022 WHEREAS, the City of Irwindale ("City") has and continues to recognize the Irwindale Police Officers' Association {"IPOA") as the sole exclusive bargaining agent for certain City employees designated as sworn police officers (except Mangement and Professional Employee positions}, and non-sworn police dispatchers, for all matters concerning wages, hours, and working conditions; and
WHEREAS, the most current Memorandum of Understanding ("MOU") between the City and IPOA for the period of July 1, 2016, to June 30, 2020, is now expired; and WHEREAS, the City's labor relations representatives and IPOA representatives have successfully met and conferred to negotiate a successor MOU between the parties, pursuant to both the Meyers-Milias-Brown Act (Government Code Sections 3500 et seq.)("MMBA") and the City's Employer-Employee Relations Resolution (Resolution No. 2018-03-2997), and have jointly prepared and executed the attached Tentative Agreement for a Successor MOU (deal points) between the City and IPOA for the period July 1, 2020, through and including June 30, 2024, which was ratified by a vote of IPOA membership on March 17, 2022, subject to formal acceptance, approval, and adoption by the City Council; and WHEREAS, MMBA Section 3505.1 provides: "If a tentative agreement is reached by the authorized representatives of the public agency and a recognized employee organization or recognized employee organizations, the governing body shall vote to accept or reject the tentative agreement within 30 days of the date it is first considered at a duly noticed public meeting. If the governing body adopts the tentative agreement, the parties shall jointly prepare a written memorandum of understanding"; and
WHEREAS, once approved by the governing body of a local agency, the MOU becomes a binding agreement between the employee organization and the local agency; and WHEREAS, the City Council now desires to accept, approve, and adopt the Tentative Agreement and authorize the City Manager to prepare the MOU for City Council determination and approval; and
WHEREAS, the American Rescue Plan Act (ARPA) provides Coronavirus State and Local Fiscal Recovery Funds to local governments such as the City of Irwindale to address immediate and emergency needs related to COVID-19, including replenishing staffing shortages, premium pay for employees and elected officials who worked during the pandemic, providing infrastructure and capital improvements, and assistance for local business and residents; and WHEREAS, in addition to expenditures on City infrastructure and capital improvements and other allowable expenditures to improve the community and provide for residents, the City Resolution No. 2022-27-3277

Page 1 ends

desires to utilize a portion of the ARPA funds to provide for a one-time premium pay retention bonus for eligible IPOA employees who worked during the pandemic, and who are currently employed by the City as negotiated by the Parties and set forth in the tentative agreement; and WHEREAS, the City Council wishes to approve an appropriation totaling $524,757, with the funding coming from the City's General Fund in the amount of $460, 757 and ARPA Funds in the amount of $64,000.This will cover the cost of the initial implementation of the contract for the current fiscal year 2021-2022.

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

SECTION 1. The foregoing recitals are true and correct and are incorporated by reference herein.

SECTION 2. The City Council accepts the Tentative Agreement for a Successor MOU between the City and IPOA for the period of July 1, 2020, through June 30, 2024, a copy of which is attached hereto as Attachment 1, and the City Manager is hereby authorized and directed to execute the same.

SECTION 3. The City Council hereby appropriates $460,757 from the General Fund and $64,000 from ARPA Funds to cover the cost of the initial implementation of the contract for the current fiscal year 2021-2022.

SECTION 4. This Resolution shall be effective immediately upon its passage and adoption. The Chief Deputy City Clerk shall certify to the adoption of this resolution.

PASSED, APPROVED and ADOPTED this 13th day of April, 2022.

ATTEST:

Laura M. Nieto, CMG
Chief Deputy City Clerk
State of California }
County of Los Angeles } ss.

City of Irwindale }
Larry G. Burrola, Mayor
I, Laura M. Nieto, Chief Deputy City Clerk of the City of Irwindale, do hereby certify that the foregoing Resolution No. 2022-27-3277 was duly introduced at a regular meeting of the Irwindale City Council held on the 13th day of April 2022, by the following vote of the Council:

AYES: Councilmembers:

NOES: Councilmembers:

Resolution No. 2022-27-3277

Page 2 ends

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Laura M. Nieto, CMG
Chief Deputy City Clerk
Resolution No. 2022-27-3277

Page 3 ends

ATTACHMENT 1

TENTATIVE AGREEMENT FOR SUCCESSOR IPOA MOU
April 4, 2022
The current Irwindale Police Officers' Association ("IPOA'') Memorandum of Understanding ("MOU") with the City of Irwindale ("City") expired on June 30, 2020. The IPOA represents 35 total employees, including 6 Police Sergeants, 2 Police Corporals, 19 Police Officers, 2 Reserve Police Officers, 0 Cadets and 5 Police Dispatcher/Clerks. Pursuant to the Meyer-Milias-Brown Act ("MMBA") (Gov't Code Section 3500-3511), the City and IPOA have been in negotiations for a successor MOU.

The City and IPOA have reached a Tentative Agreement on the deal terms for a successor MOU, which is represented by this document. The following material deal terms were ratified by the IPOA on March 17, 2022, but remain subject to formal acceptance, approval and adoption by the City Council, per Government Code Section 3505.1, which provides:
"If a tentative agreement is reached by the authorized representatives of the public agency and a recognized employee organization or recognized employee organizations, the governing body shall vote to accept or reject the tentative agreement within 30 days of the date it is first considered at a duly noticed public meeting. A decision by the governing body to reject the tentative agreement shall not bar the filing of a charge of unfair practice for failure to meet and confer in good faith. If the governing body adopts the tentative agreement, the paities shall jointly prepare a written memorandum of understanding." All other terms and conditions of the previous IPOA MOU 2016-2020 shall be maintained and remain unchanged unless expressly modified or changed herein as set forth below or until such time as a successor MOU is jointly prepared by the parties, ratified by the IPOA and accepted, approved, and adopted by City Council, which shall then supersede and replace this Tentative Agreement:

2. Salary:

TENTATIVE AGREEMENT DEAL POINTS
Four years covering the period July I, 2020 to June 30, 2024 effective upon City Council acceptance, approval and adoption of this Tentative Agreement.

FY 2020-21. No COLA/Salary adjustment.

FY 2021-22. After City Council adoption of this Tentative Agreement and retroactive to July 11, 2021, which was the first full pay period in July 2021, for those still employed by the City at the time of adoption, the City will adjust the base salary of IPOA represented employee classifications utilizing the benchmark

Page 1 ends

classes from the 2021 Ralph Andersen & Associates Final Compensation Report set to the 50th percentile and rounding to nearest highest range as follows:

Position Title Salary Range
Police Sergeant 63
Police Corporal 54
Police Officer 52
Police Dispatcher/Clerk 38
FY 2021-22. After City Council adoption of this Tentative Agreement, the City will provide a one-time non PERSable retention bonus of $2,000 to each IPOA employee on City payroll at time of City Council adoption of this Tentative Agreement.

FY 2022-23. Effective the first full pay period in July 2022, the City shall provide a 3% across-the board base salary COLA increase for all IPOA represented employee classifications. Employees' base salaries shall increase correspondingly within their individual salary ranges to reflect the COLA, with represented classification base salary ranges increasing by the COLA amount.

FY 2023-24. Effective the first full pay period in July 2023, the City shall provide a 3% across-the board base salary COLA increase for all IPOA represented employee classifications. Employees' base salaries shall increase correspondingly within their individual salary ranges to reflect the COLA, with represented classification base salary ranges increasing by the COLA amount.

3. Unit and Union Recognition:

Effective the first full payroll period following City Council adoption this Tentative Agreement, IPOA MOU Section OJ.OJ is modified to eliminate the Police Cadet classification.

4. Education Incentive Bonus Pay:

Effective the first full payroll period following City Council adoption of this Tentative Agreement, IPOA MOU section 06.04 A. is modified as follows:
2 Y,% Bonus for each Intennediate Certificate;
2 Y2% Bonus for each Advanced Certificate;
2 Y,% Bonus for each Supervisory Certificate;
2 Y2% Bonus for each AA/AS Degree or achieved at least "Junior" status at a four year college or university or higher (Junior status is defined as having completed 60 semester or 90 quarter units)
2 Y2% Bonus for each BA/BS Degree;
2 Y,% Bonus for each MNMS Degree.
15% Maximum educational incentive bonus

Page 2 of 4 ends

5. Uniform Allowance:

Effective the first full payroll period following City Council adoption of this Tentative Agreement, IPOA MOU Section 06.08 is modified to reflect that payment of uniform allowance will be paid on a separate paycheck to coincide with the second paycheck in July.

6. Tuition Reimbursement:

Effective the first full payroll period following City Council adoption of this Tentative Agreement, IPOA MOU Section 06.14 is modified to reflect that unit members are eligible for tuition reimbursement after completion of probationary period.

7. Vacation Accrual:

Effective the first full payroll period following City Council adoption of this Tentative Agreement, IPOA MOU Section 08.01 is modified to clarify for the number of hours accrued biweekly according to the following chart (consistent with cuD"ent practice):
0-4 (years of service) 3.693
5 4.616
10 4.923
11 5.231
12 5.539
13 6.154

8. Holiday Dates for Detective and Detective Supervisor:

Effective the first full payroll period following City Council adoption of this Tentative Agreement, IPOA MOU Sections 09.02 and 09.03 are removed, and IPOA MOU Section 09 .04 is modified to include all IPOA employees.

9. Pavment of Vacation and Sick Leave:

Effective the first full payroll period following City Council adoption of this Tentative Agreement, IPOA MOU section 11.02 is modified to require that employees maintain a minimum balance of 80 hours sick leave after any cash out of sick leave in order to be eligible for cash out of sick leave.

An employee who elects to convert accrued vacation or sick leave to compensation as provided for herein shall be limited to a maximum of one hundred (100) total hours per fiscal year of accrued vacation or sick leave to be conve11ed, and in compliance with the Department of Treasury, Internal Revenue Service (IRS) Section 1.451-l(a), must comply with the following:

Page 3 of 4 ends

CITY OF IRWINDALE
I. Any vacation or sick leave conversion request must be made in writing using the form provided by Human Resources and must be received by Human Resources no later than December 15th of the calendar year prior to the end of the calendar year in which the employee wishes to convert such vacation or sick leave.

2. All vacation and/or sick leave conversion elections are irrevocable and cam10t be changed or amended unless rescinded and received in writing by Human Resources no later than December 15th of the calendar year prior to conversion.

3. Employees who fail to submit an election by December 15th of the calendar year prior to the conversion will not be eligible for vacation and/or sick leave conve11ed to cash for that calendar year.

4. Payments for accrued vacation and/or sick leave conversion to cash shall be made by separate check four times a year (first pay period in September, December, March, and June).

5. Employees will be eligible for partial conversion to cash ifthe full amount of hours elected are not available at the elected time of cash out.

IRWINDALE POLICE OFFICERS' ASSOCIATION
Manueampos, IPOA Presidllt

Page 4 of 4 ends

ISJCity Council
D Successor Agency
D Housing Authority
D Reclamation Authority
DJoint Powers Authority
Date: April 13, 2022
Cityef

IRWINDALE

AGENDA REPORT
To:

From:

Honorable Mayor and Members of the City Council
Julian A. Miranda, City Manager
CC Item 1G
Issue: Approve Amendment No 2 to the MOA Between the SGVCOG and Duarte and Irwindale
City Manager's Recommendation:

That the City Council approve Amendment No. 2 to the Memorandum of Agreement Between the San Gabriel Valley Council of Governments and the City of Duarte and the City of Irwindale, subject to approval as to form by the City Attorney.

Administrative Action:

Prepared /Submitted by:

Theresa Olivares, Assistant City Manager
(626) 430-2294
Reviewed by:

Adrian R. Guerra, City Attorney
Jeanette Duran,
Interim Finance Director I City Treasurer
Approved by:

Julian A. Miranda, City Manager
Background:
/~~\
!lw~v~!J
Electronically Approved

1. On September 9, 2020, the City Council approved the Memorandum of Agreement ("MOA") with the San Gabriel Valley Council of Governments ("SGVCOG") and the City of Duarte for $245,000 for homeless services grants. The City of Irwindale ("City") was allocated $109,289, of which $93,500 are allocated to the SGVCOG for services in the City, and the City of Duarte was awarded the remaining $135,711. 01005.0001/712722.1 Page 1

2. Per the MOA, the $109,289 awarded to the City of Irwindale was disbursed as follows:
a. Homeless Plan Implementation ($67,789)
i. $10,000 Paid to City of Irwindale for law enforcement outreach ii. $5,000 Paid to City of Irwindale for Encampment clean-up iii. $789 Paid to City of Irwindale for Administration
iv. $52,000 Retained by SGVCOG for lrwindale's portion of shared Housing Navigator {shared with 6 cities).
b. Homeless Prevention, Diversion, Rapid Rehousing Programs ($41,500) i. $41,500 Retained by SGVCOG for use by Housing Navigator for housing relocation and stabilization; short-term or mediumterm rental assistance; rental application fees; security deposits; utility deposits & payments; moving costs; housing search and placement; housing stability case management; mediation; tenant legal services; and credit repair.

3. On October 27, 2021, the City Council approved Amendment No 1 to the MOA with SGVCOG, reallocating $15,000 of the City's County Measure H Funds for use by the SGCCOG Homeless Prevention, Diversion, Rapid Rehousing Program (P&R Program).

4. The City of Duarte desires to amend the MOA, to return $3,046 of its unspent funds to the SGVCOG.

5. The City of Irwindale, through the SGVCOG's contract administration participated in the Shared Housing Navigation Services program provided by Union Station Homeless Services (USHS). The USHS contract provided shared housing navigation services and housing vouchers for the unhoused in Irwindale. These funds need to be expended by May 31, 2022 and USHS has advised that it will not expend the remaining $26,500 budget allocation by this date.

6. Staff is recommending that the Irwindale City Council enter into Amendment No. 2 to the MOA, returning the $26,500 in unallocated funds to the SGVCOG. The SGVCOG will repurpose these funds to support its upcoming programs, which will address the homeless situation in the San Gabriel Valley. These programs include the High Acuity and Substance Use Disorder (SUD) Focused Outreach and Services Program, Services to Supplement Existing Homeless Services Program, and the Alternative Mobile Crisis Response Program.

Fiscal Impact
These funds were retained by the SGVCOG for the City's P&R Program participation.

There is no fiscal impact to the general fund because funds were not directly received by the City from the SGVCOG.

Attachments:

1. Amendment No. 2 to the MOA
Page2
AMENDMENT NO. 2

TO MEMORANDUM OF AGREEMENT

BETWEEN

SAN GABRIEL VALLEY COUNCIL OF GOVERNMENTS
AND

CITY OF DUARTE AND CITY OF IRWINDALE
The AGREEMENT by and between the San Gabriel Valley Council of Governments ("SGVCOG") and the City of Duarte ("Duarte") and the City of Irwindale ("Irwindale"), dated November 12, 2020 ("Agreement"), and amended on November 9, 2021, is amended as follows:

Section II. A. 10 of the Agreement is hereby amended to replace "138,875.05" with "135,427 .65".

Section II. A. 11 of the Agreement is hereby amended in its entirety and replaced with the following: "Retain $52,000, including $18,000 for shared housing navigation services and $34,000 for housing vouchers, separate and apart from those funds reflected in Exhibit B, to come from the City's Homeless Plan allocations to administer the Share Housing Navigation Services contract."
Section II. B. 9.a of the Agreement is hereby amended to replace section with "Allocate $52,000 - including $18,000 for shared housing navigation services and $34,000 for housing vouchers - which sums are separate and apart from the amounts reflected in Exhibit B hereto - to the SGVCOG's contract for Shared Housing Navigation Services to provide these services for Irwindale."
EXHIBIT A. Scope of Work. Program: Homeless Plan Implementation. Task 2 of the Agreement is hereby deleted in its entirety and replaced with the following:
"Task 2
• Complete homeless encampment cleanups. Expenses include the safe removal of contaminated items and proper disposal ofbiohazards, sharps, and soiled items while also decontaminating the area. The program will also collect and store unattended personal property of those experiencing homelessness.

Deliverables
• Event summary report, including before and after photos, for the encampment cleanups, in the format provided by the SGVCOG.

Basis of Billing: Deliverables
Invoice Backup:
• Event Summary Reports"
EXHIBIT A. Scope of Work. Program: Homeless Plan Implementation. Task 6 of the Agreement is hereby deleted in its entirety and replaced with the following:
"Task 6
• Irwindale will participate in the Shared Housing Navigation Services program. The SGVCOG has executed a contract with Union Station Homeless Services (USHS) for the purposes of providing shared housing navigation services and housing vouchers for the 01005.0001/781957.1
Task
Task l
Task 2
Task 3
Task4
Task5
City. The City will participate in the Program by interfacing with the assigned housing navigator, providing input and direction as needed, and providing support to the assigned housing navigator. The City will also receive an allocation of housing vouchers that will be used by the housing navigator to house homeless clients within the City.

Deliverables
• None
Basis of Billing: None
• The SGVCOG will retain $52,000 ofirwindale's Homeless Plan Implementation funding for the purposes of the Shared Housing Navigation Services contract and additional vouchers to be used by the Housing Navigator. The City will receive monthly reports on the services provided and clients assisted.

A quarterly report, in the format provided by the SGVCOG, must be submitted with each invoice documenting each task, as indicated in the tasks above, any challenges experienced, and upcoming work.

Invoices must include required back-up, including but not limited to deliverables completed, invoices, receipts, and other documents showing how the funds being requested for reimbursement were spent.

Projects must be completed by May 31, 2022."
EXHIBIT B. Budget/Schedule. Table 1 of the Agreement is hereby deleted in its entirety and replaced with the following:

Homeless Plan Implementation
Description
SGVCOG
Retain fur Cities
Staff
Duarte Total Irwindale Total
Not to Exceed Cost
Direct Costs Provider Costs
Duarte Total Duarte Total
Total
Law enforcement outreach
Encampment clean-up
Unsheltered Homeless Census
Hygiene services
Administration
$ 30,000.00 $ 10,000.00 $ 40,000.00
$ 6,972.00 $ 5,000.00
$ 3,223.65 $ 150.00
$ 23,001.00
$ 4,500.00
$
$
$
$
ll,972.00
23,001.00
4,500.00
3,913.65
Task 6 Shared Housing Navigator $ 52,000.00 $ 52,000.00 Prevention, Div_ersio_n, and Rapid Rehousing Program
Task I Program Implementation $ $ 2,599.05 $ 49,381.95
Implementation Total
Duarte Subtotal
Invindale Subtotal
SGVCOG Subtotal for Irwindale
Prevention/Diversion Total
Duarte Subtotal
SGVCOG Subtotal for Invindale
Contract Total
Duarte Total
Irwindale Total
SGVCOG Total for Irwindale
$ 135,446.65
$ 67,696.65
$ 15,150.00
$ 52,000.00
$ 51,981.00
$ 30,000.00
$ 21,981.00
$
$ 181,421.65
$ ll9,611.65
$ 15,150.00
$ 52,000.00
EXHIBIT B. Budget/Schedule. Program: Homeless Plan Implementation of the Agreement is hereby deleted in its entirety and replaced with the following:
"The Cities were allocated $135,446.65 to implement their homeless plans, of which the Cities shall receive a maximum of $83,446.65. The City of Duarte shall receive a maximum of 01005.0001/781957.1
Completion
5/3112022
5131/2022
513112022
5/31/2022
5/31/2022
5/3112022
5/3112022
5/3112022
5/31/2022
5131/2022
l l/30/2021
l l/30/2021
5/31/2022
$67,696.65. The City of Irwindale shall receive a maximum of $15,750. Funding shall be disbursed on a reimbursement basis and in accordance with Table 1.

The Cities shall allocate $52,000 of their homeless plan implementation funding to the SGVCOG's Shared Housing Navigation Services contract for the City of Irwindale to receive services equal to the following:

Housing Navigation Prevention, Total
Services Diversion, and Rapid
Rehousing Vouchers
$18,000 $34,000 $52,000
Reports and invoices must be submitted quarterly by the first Monday of the month by the following dates:
2020 2021 2022
• October 5, 2020 • January 4, 2021 • January 3, 2022
• April 5, 2021 • Amil 4, 2022
• July 5, 2021
• October 4, 2021
A final report and a final invoice must be submitted by June 15, 2022." EXHIBIT B. Budget/Schedule. Program: Prevention, Diversion, and Rapid Rehousing of the Agreement is hereby deleted in its entirety and replaced with the following:
"The City of Duarte shall receive a maximum of $51,981 for implementation of the Prevention, Diversion, and Rapid Rehousing Program. $15,000 of these funds is derived from the City of Bradbury's Prevention and Diversion Program allocation. Funding shall be disbursed on a reimbursement basis and in accordance with Table I.

Reports and invoices must be submitted quarterly by the first Monday of the month on the following dates:
2020 2021 2022
• October 5, 2020 • January 4, 2021 • January 3, 2022
• April 5, 2021 • April4,2022
• July 5, 2021
• October 4, 2021
Duarte shall submit two final reports and invoices. The first final report and invoice must be submitted by November 30, 2021. The second final invoice and updated final report must be submitted by May 31, 2022."
Except as amended by this Amendment No. 2, all provisions of the Agreement and Amendment No. 1 shall remain unchanged and in full force and effect. From and after the date of this Amendment No. 2, whenever the term "Agreement" appears in the Agreement, it shall mean the Agreement, as amended by AmendmentNos.l and 2.

FOR THE CITY OF DUARTE
01005.0001/781957.1
By: __________ _
Daniel Jordan
City Manager
APPROVED AS TO FORM:

Thai V. Phan City
Attorney

FOR THE CITY OF IRWINDALE
By: ___________ _
Julian Miranda
City Manager
APPROVED AS TO FORM:

Adrian Guerra
City Attorney
01005.0001/781957 .1

FOR THE SAN GABRJEL VALLEY

COUNCIL OF GOVERNMENTS
By: ___________ _
Marisa Creter
Executive Director
APPROVED AS TO FORM:

David DeBerry
General Counsel
C8:1 City Council
D Successor Agency
D Housing Authority
D Reclamation Authority
O Joint Powers Authority
Date: April 13, 2022
City of

IRVVINDALE

AGENDA REPORT
To: Honorable Mayor and Members of the City Council
From: Julian A Miranda, City Manager
Issue: 2021 General Plan Annual Progress Report
City Manager's Recommendation:

CC Item 1H
That the City Council adopt Resolution No. 2022- 35-3285 entitled, "A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF IRWINDALE, CALIFORNIA RECEIVING AND

APPROVING THE ANNUAL HOUSING ELEMENT PROGRESS REPORT AUTHORIZING STAFF TO SUBMIT THE GENERAL PLAN ANNUAL PROGRESS REPORT FOR THE 2021

CALENDAR YEAR TO THE GOVERNOR'S OFFICE OF PLANNING AND RESEARCH (OPR) AND THE STATE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT (HCD)"
Administrative Actions:

Prepared and Submitted by:

Marilyn Simpson, AICP,
Community Development Director
(626) 430-2209
Reviewed by:

Adrian R. Guerra, City Attorney
Jeanette Duran,
Interim Finance Director I City Treasurer
Approved by:

Julian A Miranda, City Manager
Electronically Approved

BACKGROUND AND ANALYSIS
Pursuant to Government Code Section 55400(a)(2)(B), the City is required to submit an annual General Plan Annual Progress Report to Governor's Office of Planning and Research (OPR) and California Department of Housing and Community Development (HCD) to provide a summary of the City's progress towards meeting its Regional Housing Needs Allocation (RHNA) goal and the implementation of the General Plan.

State law requires that all General Plans include a Housing Element which provides a plan for accommodating future housing production needs. The Housing Element must include the City's plan in meeting its share of Regional RHNA. As part of RHNA, the California Department of Housing and Community Development (HCD) determines the total number of new homes that the local region needs to build, how many units of different levels of availability, in order to meet the housing needs of people at all income levels.

The 2021 Housing Element Annual Progress Report includes a summary of the City's progress towards meeting its RHNA goal for the calendar year of 2021 . Attached with this staff report is our annual housing element progress report prepared using the form provided by HCD.

In addition, pursuant to SB 35, the information provided in our annual housing element progress report is to be used by HCD to determine if the City is making progress towards reaching our RHNA goal. Our annual progress report will show that we are meeting our 5th cycle RHNA for affordable income units with the exception of above-moderate income units.

With the recent adoption of the 5th cycle RHNA by Southern California Association of Government (SCAG) for the planning period between 2021 and 2029, the City's required goal is to provide 119 affordable units divided into the following four (4) categories:
• Very-low Income Units: 35
• Low Income Units: 11
• Moderate Income Units: 17
• Above-moderate Income Units: 55
As previously discussed with the City Council, staff has retained consultants Environmental Science Associates (ESA) to update our General Plan and Housing Element to incorporate the 5th Cycle RHNA required goal for our City.

Staff recommends the City Council to approve the Annual Housing Element Progress Report and authorize staff to submit the final 2021 General Plan Annual Progress Report to the Governor's Office of Planning and Research (OPR) and the State Department of Housing and Community Development (HCD).

FISCAL IMPACT
There is no fiscal impact associated with this action.

ATTACHMENT
A: Resolution No. 2022- 35-3285 entitled, "A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF IRWINDALE, CALIFORNIA RECEIVING AND APPROVING THE ANNUAL

HOUSING ELEMENT PROGRESS REPORT AUTHORIZING STAFF TO SUBMIT THE GENERAL PLAN ANNUAL PROGRESS REPORT FOR THE 2021 CALENDAR YEAR TO

THE GOVERNOR'S OFFICE OF PLANNING AND RESEARCH (OPR) AND THE STATE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT (HCD)"
B: 2021 Housing Element Annual Progress Report
Attachment "A"
RESOLUTION NO. 2022-35-3285

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE,

CALIFORNIA RECEIVING AND APPROVING THE ANNUAL HOUSING ELEMENT

PROGRESS REPORT AND AUTHORIZING STAFF TO SUBMIT THE GENERAL PLAN AND HOUSING ELEMENT ANNUAL PROGRESS REPORT FOR THE 2021

CALENDAR YEAR TO THE GOVERNOR'S OFFICE OF PLANNING AND

RESEARCH (QPR) AND THE STATE DEPARTMENT OF HOUSING AND

COMMUNITY DEVELOPMENT (HCD)
WHEREAS, California Government Code Section 65400(a)(2) requires each of planning agency to provide an annual progress report to the City Council, the State Office of Planning and Research, and the California Department of Housing and Community Development (HCD) regarding progress toward implementation of the housing element of the general plan; and
WHEREAS, an annual progress report for the 2021 calendar year has been prepared by the City of Irwindale, utilizing prescribed forms and instructions provided by HCD; and
WHEREAS, all legal prerequisites to the adoption of this Resolution have occurred.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF IRWINDALE,

CALIFORNIA DOES HEREBY RESOLVE, DETERMINE, AND ORDER AS FOLLOWS:

Section 1. The City Council finds the above recitals true and correct and they are hereby incorporated herein.

Section 2. The City Council hereby receives, accepts, and approves the 2021 Annual Progress Report on the General Plan and Housing Element (Housing Element Annual Progress Report Form 2021) ("Report") prepared by the City, attached hereto as Exhibit "A".

Section 3. The City Council hereby directs that the Report be forwarded to the State Office of Planning Research and the State Department of Housing and Community Development (HCD) pursuant to California Government Code Section 65400(a)(2).

Section 4. The Chief Deputy City Clerk shall certify the adoption of this Resolution which shall take effect immediately.

Resolution No. 2022-35-3285

Page 1 ends

PASSED, APPROVED and ADOPTED this 13th day of April, 2022 ATTEST
Laura M. Nieto, MMC
Chief Deputy City Clerk

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES

CITY OF IRWINDALE
}
} SS.
}
Larry G. Burrola, Mayor
I, Laura M. Nieto, Chief Deputy City Clerk of the City of Irwindale, do hereby certify that the foregoing Resolution No. 2022-35-3285 duly adopted by the City Council of the City of the City of Irwindale, at a regular meeting held on the 13th day of April 2022, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers
Laura M. Nieto, MMC
Chief Deputy City Clerk
Resolution No. 2022-35-3285

Page 2 ends

Please Start Here
General Information
Jurisidiction Name Irwindale
Reoortina Calendar Year 2021
Contact Information
First Name Marilyn
Last Name Simoson
Title Community Develooment Director/City Planner
Email msimnsonlli>irwindaleca.POV
Phone 6264302208
Mailing Address
Street Address 5050 Irwindale Avenue
Citv Irwindale
Ziocode 91706
Annual Progress Report
Optional: Click here to import last years data. This is best used when the workbook is new and empty. You will be prompted to pick an old workbook to import from. Project and program data will be copied exactly how it was entered in last years form and must be updated. If a project is no longer has any reportable activity, you may delete the project by selecting a cell in the row and typing ctr! + d.
v 3_9_2022
ATTACHMENT "B"
Jurtadldlon """"""' Rirportlftg Yur 2021 (J8f\. 1-0.0. 31> Pl•nl'!!.,a Pirrlod SthCYdli 0l1~01l 1ott~ ........

Project Identifier
I
-- -- -- --· Su ....... ... Row: Sl•rt Cata c .. 1 .... Below

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
(CCR 1iUe 25 §6202)
Cate
Unit Types Application
Submitted
% ' •
~-
_.,_ T- - ,_.,. (11""'8ftl.2• - """'- 4>.MIU.11111
- - -- - ... - -.

Note: ... .. indicates an optional field
CeblngN)'coruin~fomdu
Table A
Housing Development Applications Submitted
Proposed Units -Affordability by Household Incomes
'
--
"""'- - - - -- - - - ------ - - - - - - - . . . . . .
•
T-ZllllSllllll. _.,_ .
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Tot al Total
Approved Disapproved Streamlining Density Bonus Units by Units by Pro"ect Pro"ect
7 ' • 10
----·-
- - -·- T-
- .......... -·DC .......... --
..... _ -... -_.,_ ..... . . - -
Jurl•dlcllon Irwindale
Reporting Year 2021 (Jan. 1 - Dec. 31)
P/annln Period 5th C cle ICY15/2013·t1YISl'.Z0'21
Project Identifier
1 1..oco1 JurladlcUOn PrlorAPrt' Currant APN llrael AddraH Proj9ct Name• TrKtdng to• Summarv Row: Start Data Entrv Below
8417-033-003 8417-033...(1()3 16008 112 Martinez ADU SI 841 7-032-037 8417-032-037 I 16148 Central St. ADU

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
(CCR Title 25 §6202)
TableA2
Annual Building Activity Report Summary - New Construction, Entitled, Permits and Completed Units Unit Types Affordability by Household Incomes - Completed Entitlement 2 3 4
Unit Calilgoty TanU<a Very Low- Very Low- Low-Income Low- Income Moderate- Moderate- (SFA,SFD,2 lo Income Dead Income Non Dead Non De.ct Income Deed Income Non 4,5+,ADU,MH) R-Renw Restricted Deed Restricted Restricted Restricted Restricted Deed Resttlcted Cl-owner 0 0 0 0 0 0
ADU 0
ADU 0
Above
ModerateIncome
0 Note: "+"Indicates an optional field
Cells In grey contain auto.calculation formulas
Affordability by Household Incomes - Building Permits Afford• 5 6 7 8 9
r-;_.:.,i 1t~.L~ II • . Entitlement Very low- Very Low- Low- Income Low- Income Moderate- Moderate- Above Very LOW· Vary low- Low-Income I of Units Issued Bulldlng Permits #of Units Issued Income Non Date !:l!~[O:ted Income Deed Income Non Deed Non Dud Income Deed Income Non Moderate- lncomeD11d DHd Entitlements Restricted Deed Restricted Restricted Resttlcled Restricted Deed Resttlcted Income pate Issued Bulldlng Permits RHltfctad DHd Rutrlcbld RHtrlct.d ' I ..,~
0 0 0 0 0 0 0 0 0 0 0 0
J/2212021 0 0
8/11/2021 0 0
Jurisdiction Irwindale ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
This table is auto-populated once you enter your jurisdletiOn name and current year data-Past year information comes from previous APRs.

Reporting Year 2021 (Jan. 1 - Dec. 31) Ple.ase contact HCO if your data IS different than the material supplied here Planning Period 5th Cycle 10/1~013 -1Ql1512021 (CCR Title 25 §6202) Table B
Regional Housing Needs Allocation Progress
Permitted Units Issued bv Affordabilitv
I
_ 1 2 _..... -Lewi 211'11 211'1' 211'15 211'11 2917 211'11 211'19 - ..,_~ Deed Restricted 4 - 3 - 2 4
Vervlow Non-Deed Restricted - - - - Deed Restricted 2 - - 2 - 2 3 Low Non-Deed Restricted - - - - - - Deed Restricted 2 - - - Moderate Non-Deed Restricted - - - - 4 - - Above Moderate 7 - - Total RHNA 15 Total Units - - I - 1 - 9 1 - 41 71
Note: units serving extremely low-Income households are included in the very low-income permitted units totals and must be reported as very low-income units.

Please note: For the last year of the 5lh cycie, Table B will only inCfude units that were permitted during the poruon of the year that was In the 5th cycle. For the first year of the 6th cycle, Table B will include units that were permitted since the start of the planning period.

Please note: The APR form can onty display data for one planning period. To view progress for a dirferent planning period, you may login to HCD's online APR system, or contact HCD staff at [email protected]. 21121
3 TDlmlUnltslD

0....(1111 -)
9 7 -
- 4 -
-
- 20 I
..__ 4
_.,_ .__
-I
.j
•I
7 JurtsdlctJon IMindal• Note: '"+'" lndlc&llH a n opllonal fittd ReportlngYur "'21 (Jan.1-0llC..31) Cd • In grey conWn 11WM:alc:u.ation fonn..Us IPLI- _.__ .... rtod a•~• t0'1~t .. . ·-·-, \"""""' '"''° '-~ ~U£.U£.1 Table C
Sites Identified or Rez.oned to Accommodate Shortfall Housin Need and No Net·Loss Law Project Identifier 0.te of RetOM RHNA Shortfall by Household Income Category Ra.on.Type Sllu DucrlpUon 1 2 ' • ' I ' I 7 I I 10 11
.... - -- --· - -- -=-1 _.,_ ..,..__ ..__
-- _,.,,.
_ -- -- - - - - ... - - - ---- .,_., , ......... s AOW:S\altE)M P ftHva..

Jurisdiction Irwindale
Reporting Year 2021

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
(CCR Title 25 &6202)
I
1Jan. 1 • Dec. 311 I
Table D
Pro1:1ram Implementation Status pursuant to GC Section 65583 Hou•lng Progr•m• ProgrH• Report
De1Cl1b1 PI0"811 Of 1111 progt8f111 lncludlng local allorta to remove govemment.i contlralnta to Ill• maintenance, Improvement, 111\d development Of housing 11 ldentlfted In the housing element. 1 2 3 4
Name of Proaram O,,._tlve Tlmetrame In H.E Status af Proaram lmDlement1tlon Program 1: Housing 7 grants between 2014-2021 (3 Extremely Grants for Extremely and Low.fncome; 2 very low·lncome; 2 Ongoing This program no longer exists due to the dissolution of the ICRA.

Very Low-Income (Grants) moderate·income)
Program 2: Deferred 7 grants between 2014-2021 (3 Extremely Housing Improvement Low-Income; 2 Very Low-Income; 2 Ongoing This program no longer exists due to the dissolution of the ICRA.

Loan Program (SR Loans) Moderate-Income)
Program 3: Substantial 7 additional loans processed between Rehabilitation Housing 2014·2021 (3 Extremely Low-Income; 2 Ongoing This program no longer exists due to the dissolution of the JCRA. Improvement Loan Pronram ISR Loans\ Very Low-Income; 2 Moderate-Income)
Program 4: Below Markel· 1 additional loan processed between Rate Loans for Tenant Ongoing This program no longer exists due lo the dissolution of the ICRA.

Occuoied Units 2014-2021
Program 5: Substantial
Rehabllllatlon Below 1 additional loan processed between Ongoing This program no longer exists due to the dissolution of the ICRA. Market Rate Loans for 2014-2021 Tenant Occuoied Unlls
Program 6: Zoning Planned Development Overlay • up to 63 Fall 2014 The completion of t~e comprehensive Zoning Code Update was del ayed due to Program units staffing issues and COVIO 19 pandemic. Anticipated to be completed by Fall 2022.

Program 7: In-Fill Housing 8 net new units 4th Quarter, 2014 In 2021, 7 new deed restricted housing units were completed and 1 building permit Program was Issued to sustlantlally rehabilitate and deed restrict Program 8: Promotion of Ongoing; Ordinance No.

Average of 1 new second unit per year 724 was adopted on Second Unit Ordinance (total of 6 unlls • 4 Very Low-Income; 2 7.25.18 revising the City's There have been no requests received for this program. The Second Unit Deferred and Second Unll Deferred Low-Income) ADU standards to comply Loan Program no longer exists due to the dissolution of the JCRA.

Loan Program with State regulations
Program 9: Promotion of
Energy and Water The new housing units developed with the assi stance of the Irwindale Housing Conservation to Existing 5 new retrofitted unlls per year (total of Ongoing Authority are green point rated and Include energy and water conservation Residents and in City 25 unlls) elements. Sponsored Housing IProiects
Program 10: Proposed
Green Building Grant 4 grants between 2015-2021 Ongoing This program no longer exists due to the dissolution of the ICRA.

Pronram
Program 11: Mountain In 2020, 7 building permits were issued to develop 4 very low and 3 low Income Avenue and Shrode Street development of 8 units Ongoing housing unlls at the Mountain and Shrode Avenue slle. Reduced to 7 from 8 due Residential Development to accomodation of the street.

Program 12: Priority for Copy of the adopted H.E. sent to water and sewer service providers (Valley Water and Sewer (SB NIA Upon adoption of H.E. County Water District; Cal-American Water Company; L.A. County Sanllatlon District No. 22); priority for water and sewer connections to affordable housing 1087) prolects.

Program 13: Annual
Review of General Plan
Land Use and NIA Upon adoption of H.E. Review as needed Conservation Elements
llAB 162\
Program 14: Provision of Upon Rezoning of The 10-acre portion of the Manning Pll has been recently reclaimed and rezoning Land Zoned for Multiple· Up to 63 dwelling units Manning Pit Is anticipated midyear 2022. Famllv Houslna Program 15: Housing for New Housing for extremely low-Income Annual outreach to developers & prioritize Extremely Low-Income households Jn support of RHNA local funding twice during Jn 2021, no extremely l ow Income homes were developed.

Households requirements olannlna oerlod
Program 16: Fair Housing Referrals at resident request Ongoing This Information Is provided when requested by residents. Proa ram Program 16a: Reasonable Referrals at resident request Ongoing This Information Is provided when requested by residents. Accomodatlon Program 17: Units at Risk Ensure tenants of Las Casltas meet In 2021, none of the tenants of Las Casitas were at risk of converting to market of Converting to Market affordable income restrictions Annual recertification rate. Rate Stakeholder Interviews and surveys that Identified existing and potentlal l and Program 18: Provision of Land survey within 5 yrs uses were performed In late 2020 In coordination with the preparation of the Land Zoned for Multiple· N/A . comprehensive Zoning Code update. Information from the 2017 land use survey Family Housing of H.E. adoption was provided to the consullant preparing the zoning code update. Interviews and surveys, and outreach will continue through Summer 2022.

Ju1lsdlctlon lrwlnd•l•
Reporting Period 2021 (Jin. t ~Dec. 31)
Pl.nnlna Pulod 5th Cvcll totl512Gl3·1~15n02t
Project ldenllncr
1 UN • .,.. Adclrel• P,.,...N_'
Summ11y ROW': Start 0111 Erltry Below
Annual Progress Report

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
(CCR Tille 25 §6202)
Table E
Commercial Development Bonus Approved pursuant to GC Section 65915.7 Unit. Constructed n Part of Agreement Description of Commercial Development Bonus
2 3
i.-llJU~- Vay I.ow Low M- __ ... Doo..tpllaoDICamTr-.ID' - - -· lnoom• Dlwlopntenl ••u.

Note: •+" Indicates 1n optlonal netd
Cells In grey contain •1Jto-calcul1Uon
formulH
Commercial Development Bonus
Dato Approved
•
Cam-.. ~·-.. D .. Appravof
I
January 2020
Jurisdiction
Reporting Period
PlanninQ Period
Irwindale
2021 (Jan. 1 - Dec. 31)
5th Cvcle 10/1512013 - 10/1512021

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
(CCR Title 25 §6202)
Table F
Note: 11+'1 indicates an optional field
Cells in grey contain auto-calculation formulas
Units Rehabilitated, Preserved and Acquired for Alternative Adequate Sites pursuant to Government Code section 65583.1(c) Please note this table is optional: The jurisdiction can use this table to report units that have been substantially rehabilitated, converted from non-affordable to affordable by acquisition, and preserved, including mobilehome park preservation, consistent with the standards set forth in Government Code section 65583.1, subdivision (c). Please note, motel, hotel, hostel rooms or other structures that are converted from non-residential to residential units pursuant to Government Code section 65583.1(c)(1 )(0) are considered net-new housing units and must be reported in Table A2 and not reported in Table F.

Units that Do Not Count Towards RHNA•
Usl8d for Wormlllluiwl ~Only
Units tMt Count Towards RHNA •
' Nale - a--.. staUary niquirwnents Hvwely limit what can be I
CIUllllcl, pleMe mnmct HCD la reclivll lhe password that wlll enable you la populate ._ fields. The dacrlptlon should llllequlltely document how Activity Type Nell unit c:omplles with subsection (c) Of Government 1--~~~~--.~~~~~--,.~~~~~-.-~~~~~-+-~~~~~-..~~~~..-~~~~-..~~~~~ CodeSectlonl55l3.1• Rehabilitation Activity
Preservation of Units Al-Risk
Acquisition of Units
Mobilehome Park Preservation
Total Units by Income
Extremely.._.
1ncom11•
Annual Progress Report
Low-tncome•
Eidrmlelr .._.

TOTAL UNITS° --· v..,i.-.
inc-• LcnHnc:ome•
TOTAL
UNJTS°
January 2020
Jurl1dlctlon lrwlndal• NOTE: This table must only be filled out if the housing element sites Inventory contain• • 11te which la or was owned by the reporting Nol« •+• Indicates an optional field Reporting Period 2021 (Jan. 1 ·Dec. 31)
jurisdiction, and hH been aold, leased, or otherwise disposed of Cells ln grey contain auto-calculatlon during the reporting year. .__ro_rm_u_I•_• _____ __ _
Planning P•rlod 5th Cycl1 10i15'2013° 1C/1512021 ANNUAL ELEMENT PROGRESS REPORT Housing Eloment Implementation
(CCR Title 25 §6202)
Table G
LocaUy Owned Linda Included In the Housing Element Sites Inventory that have been sold, leased, or otherwise disposed of Project Identifier
1 2 3 • Local Jurl1111G11on Roalllllo Coplllllly l!lltltylO ............. Al'N ltnetAdd,... 'taJectN.m•• ,..........10• ldeo-lolllo .... - .....,.dM UM for IMe Houetng !lement
Summary Row: St1rt D1l1 Entrv Below
8417-034-912 5100 Allen Drive Allen Drive Parcel 6l Irwindale Houslna Aulhodtv Residentlal Jurisdiction Irwindale
Reporting Period 2021
-
Parcel Identifier
1 2
APN Street Address/Intersection
Summary Row: Start Data Entry Below
lJan. 1 - uec.
31)

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
(CCR Title 25 §6202)
. . . .

Table H
Locally Owned Surplus Sites
Designation
3 4 5
Existing Use Number of Surplus
Units Designation
Size
6 Parcel Size (in
acres)
Note: "+" indicates an optional field
Geils in grey contain auto-calculat1on
formulas
Notes
7 Notes
Jurisdiction Irwindale
Reporting Year 2021 (Jan. 1 - Dec. 31 )
Planning Period 5th Cycle 10/15/2013 - 10/15/2021
Building Pennits Issued by Affordability Summary
Income Level Current Year
Deed Restricted 0 Very Low
Non-Deed Restricted 0
Deed Restricted 0 Low
Non-Deed Restricted 0
Deed Restricted 0 Moderate
Non-Deed Restricted 0
Above Moderate 0
Total Units 0
Note: Units serving extremely low-income households are included in the very low-income permitted units totals Units by Structure Type Entitled Permitted Completed
SFA 0 0 0
SFD 0 0 0
2 to 4 0 0 0
5+ 0 0 0
ADU 0 0 0
MH 0 0 0
Total 0 0 0
Housing Applications Summary
Total Housing Applications Submitted: 0
Number of Proposed Units in All Applications Received: 0 Total Housing Units Approved: 0
Total Housing Units Disapproved: 0
Use of SB 35 Streamlining Provisions
Number of Applications for Streamlining 0
Number of Streamlining Applications Approved 0
Total Developments Approved with Streamlining 0
Total Units Constructed with Streamlining 0
Units Constructed - SB 35 Streamlining Pennits
Income Rental Ownership Total
Very Low 0 0 0
Low 0 0 0
Moderate 0 0 0
Above Moderate 0 0 0
Total 0 0 0
Cells in grey contain auto-calculation formulas
JurlsdlcUon lrwfndale
Reporting Year 2021 (Jan. 1-Dec, 31)

ANNUAL ELEMENT PROGRESS REPORT
Local Early Action Plannlna: (LEAP) Reportina
(CCR Tltl• 25 §6202)
Please update the status of the proposed uses /{sted in the entity's application for funding and the corresponding impact on housing within the region or jurisdiction, as applicable, categorized band on tht: tligfblt: us ts .specified In Stction 50515.02 or 50515.03, as applicable.

TololA-Amollftl $ 65,000.00 I Toto/ oword omowir It outo-po1'4"°rtd bo1H on amounU • flttrtd ttl 1ow1 JS-1&.

T•olc S Alnollnl Awordod I CUmul•tlve Reltabun•menl THkStalu1 Olher No•• ·--.. -~- ......... Rezone to Permit By-Right S0.00 $0.00 In Progress Other Housl~ Amend Zonino Code/Zonino Map $10 000.00 $0.00 In Progress Other Public outreach $2,000.00 $0.00 In Progre11 oth•r
Adoption hearings $3,000.00 $0.00 In Progress Other
Infrastructure study for lnfil $0.00 $0.00 In Progress Other resldenllal $8,347.60 rl!!quested
on Dec 28, 2021 and
f l!!b 24, 2022 for site
Emling infrastructure $10,000.00 S0.00 In Progress Other appraisal report. No anatysfslsurvey reimbursl!!ment rec'd.

Other fundln& from
City's mining Impact
fund
Analyze new Infrastructure 520,000.00 SO.DO In Progress Olh•r lmorovements Electronic Permitting Swtem S0.00 $0.00 In Progress Other Purchase permitting $15.000.00 $0.00 In Progress Olh•r aoltware/hardware Ttainitvt fot staff $5,000.00 S0.00 In Progress Olh•r
Summary of enrirlemrnts building pttrmits. and certificotrs of occupancy (auto·populoted from Tobie AZ) .,..,.,._d l!nllltmont
_ ...... luuod llY Allo-Wlv _.,.,.

Current:YMI'
Very l ow Deed Restrtcted 0
Non-Deed Restricted 0
Low Dead Restricted 0
Non-Deed Restricted 0
Moder a to Deed Restricted 0
Non-Oeed R .. lricted 0
Above Moderate 0
Total Units 0
lulldln.a __ hrrnr. l11ued bv Atronl•bllttv lum...-v ...... CurnnlV..

Very Low Deed Reslltcted 0
Non-Deed Restrfcled 0
Low Deed Restrkted 0
Non-Deed Restrk:ted 0
Moderate Deed Restricted 0
Non-Deed Restricted 0
IV:Jcye Moderate 0
Tola) Units 0
CerlflcM9of ,._.__ 111ued bv MordlibUltv 1umlncomel.avml CurrentYHf Very Low Deed Reslticted 0
Non.Oeed Restricted 0
Low Deed Reslrlcted 0
Non-Deed Restricted 0
Moderate Deed Restrtcted 0
Non-Deed Restricted 0
Above Moderate 0
Total Units 0
0City Council
OSuccessor Agency
0 Housing Authority
0 Reclamation Authority
OJoint Powers Authority
Date: April 13, 2022
Cityef

IRWINDALE

AGENDA REPORT
To:

From:

Honorable Mayor and Members of the City Council
Julian Miranda, City Manager
CC Item 11
Issue: Appropriation from the Safe, Clean Water Program (Measure W) Fund for the Arrow Highway Beautification Project.

City Manager's Recommendation:

That the City Council (1) authorize the appropriation of $615,310.14 from the Safe, Clean Water Program (Measure W) fund and interest account for expenses and activities for the Arrow Highway Beautification Project, and (2) adopt Resolution No. 2022-34-3284 approving the transfer of $615,310.14 from Measure W fund to the Project budget.

Administrative Action:

Submitted by:

Arsanious Hanna,
Director of Engineering/ Building Official
Prepared by:

Daniel Co, Assistant City Engineer
(626) 430-2296
Reviewed by:

Adrian R. Guerra, City Attorney
Jeanette Duran,
Interim Finance Director /.City Treasurer
Approved by:

Julian Miranda, City Manager
Electronically approved by
Director of Engineering/Building Official
Electronically Approved

Page 1 ends

Background and Analysis:

On November 6, 2018, Los Angeles County voters passed the Safe, Clean Water Program (Measure W). Measure W provides local, dedicated funding for stormwater and urban runoff to increase local water supply, improve water quality, and protect public health by implementing a parcel tax of 2.5% per square foot of impermeable area, surfaces covered by hardscape-like materials such as concrete and asphalt.

This program's funds are divided into three groups: the District Program, the Regional Program and the Municipal Program. The District Program is responsible for the administration of the Safe, Clean Water Program and 10% of the funding collected will be provided to the Los Angeles County Flood Control District in order to oversee all three programs. The Regional Program will receive 50% of the funding collected and consists of nine watershed area steering committees (WASC) that are comprised of representatives from cities, agencies, and community stakeholders. WASC is responsible for reviewing and approving projects that meet criteria such as multi-regional benefits, infrastructure, technical resources, and scientific studies. The Municipal Program will receive 40% of the funding collected and provides cities with direct funding from revenues generated within their boundaries to address stormwater and urban runoff challenges by developing and constructing projects that provide water quality benefits and collection, and to maintain these projects.

At its meeting on July 22, 2020, the City Council approved the transfer agreement for the Municipal Program between the City and the Los Angeles County Flood Control District to receive Measure W funds and established a new revenue fund to track the new funding source.

Measure W stipulates that up to 30% of the funding may be used for approved maintenance activities such as catch basin cleaning, street cleaning, and stormwater pump maintenance.

The remaining funds (at least 70%) are required to be used for Measure W water quality infrastructure projects. In any fiscal years in which the maintenance expenses do not amount to the full 30% allocation, the remaining funds shall be transferred to the Measure W projects balance.

To date, the City has received Measure W funds for two fiscal years ($432,742.08 in FY 2020-2021 & $445,789.56 in FY 2021-2022) totaling $878,531.64 and interest on the funds from FY 2020-2021 in the amount of $337.99.

City staff has developed the Arrow Highway Beautification Project to be funded by the City's Measure W funds and is requesting an appropriation from the Measure W Fund balance from FY 2020-21 in the amount of $302,919.46 and the funds received from FY 2021-22 in the amount of $312,052.69, which totals to $614,972.15 .. This represents 70% of the $878,531.64 total allocation received ($614,972.15) and the interest earned of $337.99.

The total appropriation for the Arrow Highway Beautification Project using Measure W funds is $615,310.14
Fiscal Impact:

Page2
This Project is funded by the Measure W Funds (30-00-000-33655-0000) and will be accounted for in the Capital Projects Fund 48 (Account Number 48-80-800-45600-8707) and a transfer out from fund 30. There are sufficient funds in the Measure W Fund Balance from FY 2020-2021, also funds from FY 2021-2022 and its corresponding interest from FY 2020- 2021 account (30-00-000-35100-0000) to accommodate this appropriation request.

Attachments:
• Resolution No. 2022-34-3284

Page 3 ends

RESOLUTION NO. 2022-34-3284

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE APPROVING THE TRANSFER AND APPROPRIATION OF $615,310.14 FROM THE

MEASURE W FUND TO THE ARROW HIGHWAY BEAUTIFICATION PROJECT WHEREAS, on November 6, 2018, Los Angeles County voters passed the Safe, Clean Water Program (Measure W) which provides local, dedicated funding for stormwater and urban runoff to increase local water supply, improve water quality, and protect public health by implementing a parcel tax; and WHEREAS, the Municipal Program of Measure W will receive 40% of the funding collected and provides cities with direct funding from revenues generated within their boundaries to address stormwater and urban runoff challenges by developing and constructing projects that provide water quality benefit and collection, and maintain these projects; and
WHEREAS, at its meeting of July 22, 2020, the City Council of the City of Irwindale approved the transfer agreement for the Municipal Program between the City of Irwindale and the Los Angeles County Flood Control District to receive Measure W funds and established a new revenue fund to track the new funding source; and WHEREAS, , to date, the City has received Measure W funds for two fiscal years (FY 2020-2021 & FY 2021-2022) totaling $878,531.64 and interest on the funds of $337.99 from FY 2020-2021; and the division of Measure W funds shall be at least 70% for Measure W projects and up to 30% for approved maintenance; and WHEREAS, City staff has developed the Arrow Highway Beautification Project for the first use of lrwindale's Measure W funds which will transfer out and an appropriation to the Capital Improvement Project in the amount of $614,972.15. This represents 70% of the total $878,531.64 allocation received as well as the interest earned from FY 2020- 2021 in the amount of $337.99; and
WHEREAS, an appropriation of $614,972.15, representing 70% of the $878,531.64 total Measure W allocation received to date as well as the interest earned of $337.99, which totals to $615,310.14 from the Measure W Fund to the Arrow Highway Beautification Project budget is requested.

Resolution No. 2022-34-3284

Page 1 ends

NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:

SECTION 1. The City Council hereby approves the transfer and appropriation of $615,310.14 from the Measure W Fund to the Arrow Highway Beautification Project budget.

SECTION 2. That the Chief Deputy City Clerk shall attest to the adoption of this resolution, which shall, in turn, have immediate effect.

PASSED, APPROVED and ADOPTED this 13th day of April 2022.

ATTEST:

Laura M. Nieto, MMC
Chief Deputy City Clerk
STATE OF CALIFORNIA }
COUNTY OF LOS ANGELES } ss.

CITY OF IRWINDALE }
Larry G. Burrola, Mayor
I, Laura M. Nieto, Chief Deputy City Clerk of the City of Irwindale, do hereby certify that the foregoing Resolution No. 2022-34-3284 as duly adopted by the City Council of the City of Irwindale, at a regular meeting held on the 13th day of April 2022, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Resolution No. 2022-34-3284

Page 2 ends

Laura M. Nieto, MMC
Chief Deputy City Clerk
@City Council
@Successor Agency
@Housing Authority
@Reclamation Authority
OJoint Powers Authority
Date: April 13, 2022
Cityo/

IRWINDALE

AGENDA REPORT
To: Honorable Mayor and Members of the City Council
Successor Agency Board
Housing Authority Board
Reclamation Authority Board
From: Julian A. Miranda, City Manager/Executive Director CC, SA, HA Item 2A
Issue: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2021.

City Manager/Executive Director's Recommendation:

Receive and accept the Annual Comprehensive Financial Report and Supplemental Audit Letters for the Fiscal Year Ended June 30, 2021.

Administrative Action:

Submitted by:

Jeanette Duran
Interim/Finance Director/City Treasurer
(626) 430-2268
Reviewed by:

Adrian R. Guerra, City Attorney/Authority Counsel
Jeanette Duran
Interim/Finance Director/City Treasurer
Approved by:

Julian A. Miranda, City Manager/Executive Director

Page 1 ends

Electronically Approved
~,A.

Background and Analysis:

Pursuant to the California Government Code Section 25253, the Finance Department Staff is required to present to City Council the City of lrwindale's annual financial statements and results of the financial audit for the fiscal year ended June 30, 2021. The statements are referred to collectively as an Annual Comprehensive Financial Report (ACFR). The format and content requirements for ACFR's are set forth in guidelines developed by the Government Finance Officers Association of the United States and Canada (GFOA) and the California Society of Municipal Finance Officers (CSMFO).

The ACFR is comprised of three (3) major sections as follows:
> The Introductory Section includes:
• The Letter of Transmittal
• A List Principal City Officials at fiscal year-end
• An Organization Chart at fiscal year-end
• A copy of the GFOA Award received for Excellence in Financial Reporting for the prior year's ACFR.
> The Financial Section includes:
• The Independent Auditors' Report
• Management's Discussion and Analysis Report (MD&A)
• Financial Statements
• Notes to the Financial Statements
• Required Supplementary Information
> The Statistical Section includes:
• Financial Trend information
• Revenue Trend Information
• Debt Capacity
• Demographic and Operating Information
The financial statements were audited by the independent public accounting firm of Lance, Soll & Lunghard, LLP, Certified Public Accountants, whose unmodified opinion is included within the financial section of the report. An unmodified opinion indicates that the financial statements present fairly the financial position of the City of Irwindale as of June 30, 2021, and the results of operations are in accordance with generally accepted accounting principles (GAAP).

The audited financial statements are for the City of Irwindale, which is the primary government, and for the component units of the Irwindale Housing Authority, Irwindale Reclamation Authority, and the City of Irwindale as Successor Agency of the former Irwindale Community Redevelopment Agency.

As part of the audit, the auditors also reviewed and performed tests of the City's internal control procedures to determine if there are any deficiencies or instances of nonPage2 compliance. The results of these tests confirmed the City of Irwindale is in compliance with government auditing standards and no deficiencies were identified in the City's internal control structure.

Supplemental Audit Letters attached as part of the ACFR packet provide more detailed information regarding these results, and they include the following three supplemental Audit Letters:
~ The Audit Communication Letter
~ The Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
~ The Independent Accountants' Report on Agreed-Upon Procedures Applied to Appropriations Limit Worksheets
The City of Irwindale ACFR for the fiscal year ended June 30, 2021 is available for review in the City Clerk's Office, the Irwindale Library, or the Finance Department. In addition, the ACFR is distributed to all City Council Members, various federal and state government agencies, rating agencies and financial institutions, and is also made available on the City of Irwindale website for interested citizens.

Bryan S. Gruber, CPA and Partner with Lance Soll & Lunghard, LLP, Certified Public Accountants, will provide a brief report about the Fiscal Year 2020-21 financial audit.

Fiscal Impact:

The Annual Comprehensive Financial Report summarizes the financial position of the City of Irwindale, and its component units, as of June 30, 2021. There is no fiscal impact to approve the financial statements.

Attachments:

A. Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021 B. Audit Communication Letter
C. Independent Auditors' Report on Internal Control over Financial Reporting D. Independent Accountants' Report on the Appropriations Limit

Page 3 ends

Ls~ ....
•••• ••
March 11, 2022
To the Honorable Mayor and Members of the City Council
City of Irwindale, California
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Irwindale, California {the City) for the year ended June 30, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 19,2021. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings and Other Issues
Qualitative Aspects of Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in the notes to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2020-2021. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate(s) affecting the City's financial statements were:

Management's estimates of its net pension liability and net other post-employment benefits liability based on actuarial valuation specialist assumptions. We evaluated the key factors and assumptions used to develop the net pension liability and net other post-employment benefits liability in determining that they are reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear. t:ff! PrimeGlobal ,11>"<<<"•'.'"H"""}
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•••• ••
To the Honorable Mayor and Members of the City Council
City of Irwindale, California
Significant Unusual Transactions
Management is responsible for the policies and practices used to account for significant unusual transactions. No significant unusual transactions have occurred during fiscal year 2020-2021.

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

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. No misstatements were found.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.

Circumstances that Affect the Form and Content of the Auditor's Report New auditing standards were implemented in fiscal year 2020-2021 related to Statement of Auditing Standards 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, through Statement of Auditing Standards 140, Supplementary Information in Relation to the Financial Statements as a Whole. These standards updated the form and content of the financial statement auditor's report. The purpose of the change was to present an easier format for users to understand the results of the audit and management's responsibilities.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated March 11, 2022.

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

Ls~ ....
•••• ••
To the Honorable Mayor and Members of the City Council
City of Irwindale, California
Other Audit Findings or Issues Discussed with Management We generally discuss a variety of matters, including the significant events or transactions that occurred during the year, business conditions affecting the City and business plans and strategies that may affect the risks of material misstatements, the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to management discussion and analysis, budgetary comparison schedule for the General Fund, the Housing Authority Fund, the Mining Impact Fund, and the Capital Projects Fund, the schedules of proportionate share of the net pension liability, the schedules of plan contributions, the schedule of net pension liability and related ratios, the schedule of investment returns, the schedule of changes in net OPEB liability and related ratios and the schedule of OPEB contributions, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on combining and individual nonmajor fund financial statements and schedules, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the introductory and statistical section, which accompany the financial statements but are not RSI. Such information has not been subjected 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 it.

The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2020-2021 audit:

GASS Statement No. 84, Fiduciary Activities.

GASS Statement No. 90, Majority Equity Interests - an Amendment of GASB Statement Nos. 14 and 61.

GASS Statement No. 98, Annual Comprehensive Financial Report Ls~ ....
•••• ••
To the Honorable Mayor and Members of the City Council
City of Irwindale, California
The following GASS pronouncements are effective in the following fiscal years' audits and should be reviewed for proper implementation by management:

Fiscal year 2022
GASS Statement No. 87, Leases.

GASS Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period.

GASS Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.

Fiscal year 2023
GASS Statement No. 91, Conduit Debt Obligations.

GASS Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.

GASS Statement No. 96, Subscription-Based Information Technology Arrangements.

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

Very truly yours,
Brea, California
Ls~ ....
•••• ••

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of liwindale, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of liwindale, California (the City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated March 11, 2022
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

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

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

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. eff q ___ PrimeGlobal _
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•• @> •
••
To the Honorable Mayor and Members of the City Council
City of Irwindale, California
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Brea, California
March 11, 2022
Ls~ ....
•••• ••

INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON

PROCEDURES APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS
To the Honorable Mayor and Members of the City Council
City of Irwindale, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet No. 6 (or other alternative computation) of the City of Irwindale, California, for the year ended June 30, 2021. These procedures, which were agreed to by the City of Irwindale and the League of California Cities (as presented in the publication entitled Agreed-Upon Procedures Applied to the Appropriations Limitation Prescribed by Article Xlll-8 of the California Constitution), were performed solely to assist the City of Irwindale in meeting the requirements of Section 1.5 of Article Xlll-8 of the California Constitution. The City of lrwindale's management is responsible for the Appropriations Limit Worksheet No. 6 (or other alternative computation).

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our findings were as follows:

1. We obtained the completed Worksheets No. 1 through No. 7 (or other alternative computations) and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Worksheet No. 6, we multiplied line A, last year's limit, by line D, ratio of change, and agreed the resulting amount to line E, this year's limit.

Finding: No exceptions were noted as a result of our procedures.

3. We compared the current year information presented in the accompanying Appropriations Limit Worksheet No. 6 to the other worksheets described in No. 1 above.

Finding: No exceptions were noted as a result of our procedures.

4. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet No. 6 to the prior year appropriations limit adopted by the City Council for the prior year.

Finding: No exceptions were noted as a result of our procedures. ~ PrimeGlobal
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•• @> •
••
To the Honorable Mayor and Members of the City Council
City of Irwindale, California
We were not engaged to and did not perform an audit, the objective of which would be the expression of an opinion on the accompanying Appropriations Limit Worksheet No. 6. Accordingly, we do not express such an opinion. Had we performed additional procedures; other matters might have come to our .attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriations limit for the base year, as defined by the League publication entitled Article XlllB Appropriations Limitation Uniform Guidelines.

This report is intended solely for the use of the City of Irwindale, California and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record and its distribution is not limited.

Brea, California
May 28, 2021
A.

CITY OF IRWINDALE
2020-2021

APPROPRIATIONS LIMIT CALCULATION
2019-2020 APPROPRIATIONS LIMIT AS REVISED: $7,229,317,683 2020-2021 GROWTH IN NON-RESIDENTIAL

ASSESSED VALUATION
2020-2021 CHANGE IN POPULATION:

RATIO OF CHANGE (1.1976 X 0.9989): x 1.19628264
2020-2021 APPROPRIATIONS LIMIT: :1!8 6~8 3Q7 244
($7,229,317,683X 1.19628264)

19.76%
(0.11%)

7+,63$*(,17(17,21$//</()7%/$1.
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(At Date of Issuance)
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-HDQHWWH'XUDQ,QWHULP)LQDQFH'LUHFWRU&LW\7UHDVXUHU 7+,63$*(,17(17,21$//</()7%/$1.

CITY OF IRWINDALE, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
JUNE 30, 2021

TABLE OF CONTENTS
Page
Number

INTRODUCTORY SECTION
Letter of Transmittal ................................................................................................................................. i List of Principal Officials ......................................................................................................................... vi Organization Chart ................................................................................................................................ vii Certificate of Achievement for Excellence in Financial Reporting ....................................................... viii

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT .................................................................................................. 1 MANAGEMENT'S DISCUSSION AND ANALYSIS ................................................................................ 5

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:

Statement of Net Position ........................................................................................................ 15 Statement of Activities ............................................................................................................. 17 Fund Financial Statements:

Balance Sheet - Governmental Funds ..................................................................................... 18 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ........................................................................................................ 21 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ................................................................................................................ 22 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................................... 24 Statement of Fiduciary Net Position – Fiduciary Funds ........................................................... 25 Statement of Changes in Fiduciary Net Position – Fiduciary Funds ....................................... 26 Notes to Financial Statements ........................................................................................................ 27

REQUIRED SUPPLEMENTARY INFORMATION
Pension Plan
Miscellaneous Plan
Schedule of Proportionate Share of the Net Pension Liability – Cost-Sharing Plan ......... 66 Schedule of Plan Contributions – Cost-Sharing Plan ........................................................ 68

CITY OF IRWINDALE, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
JUNE 30, 2021

TABLE OF CONTENTS
Page
Number
REQUIRED SUPPLEMENTARY INFORMATION (Continued)
Safety Plan
Schedule of Proportionate Share of the Net Pension Liability – Cost-Sharing Plan ......... 70 Schedule of Plan Contributions – Cost-Sharing Plan ........................................................ 72 Retirement Enhancement Plan
Schedule of Changes in Net Pension Liability and Related Ratios ................................... 74 Schedule of Plan Contributions – Retirement Enhancement Plan .................................... 76 Schedule of Investment Returns – Retirement Enhancement Plan ..................................78 OPEB Plan
Schedule of Changes in the Net OPEB Liability and Related Ratios ................................... 80 Schedule of OPEB Contributions .......................................................................................... 81 Notes to Required Supplementary Information ........................................................................ 83 Budgetary Comparison Schedule – General Fund .................................................................. 84 Budgetary Comparison Schedule – Housing Authority ............................................................ 85 Budgetary Comparison Schedule – Mining Impact Fund ........................................................ 86

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet - Nonmajor Governmental Funds .................................................. 90 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds ................................................................... 96 Budgetary Comparison Schedules:

Reclamation ..................................................................................................................... 101 AB939 .............................................................................................................................. 102 Asset Forfeiture ............................................................................................................... 103 State Gas Tax .................................................................................................................. 104 Air Quality Improvement .................................................................................................. 105 Proposition A ................................................................................................................... 106 Proposition C ................................................................................................................... 107 Measure R ....................................................................................................................... 108 Federal Grants ................................................................................................................. 109 Community Development Block Grant ............................................................................ 110 State Grants..................................................................................................................... 111 COPS ............................................................................................................................... 112 Asset Forfeiture - State .................................................................................................... 113 Irwindale Joint Powers Authority ..................................................................................... 114

CITY OF IRWINDALE, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
JUNE 30, 2021

TABLE OF CONTENTS
Page
Number
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued) Measure M ....................................................................................................................... 115 Safe Clean Water Program ............................................................................................. 116 Capital Projects ............................................................................................................... 117 Combining Statement of Net Position - All Custodial Funds .................................................. 120 Combining Statement of Changes in Net Position - All Custodial Funds .............................. 122

STATISTICAL SECTION

FINANCIAL TRENDS
Net Position by Component – Last Ten Fiscal Years ............................................................ 126 Changes in Net Position – Last Ten Fiscal Years ................................................................. 127 Fund Balances Governmental Funds – Last Ten Fiscal Years ............................................. 128 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ...................... 129

REVENUE CAPACITY
Governmental Activities Tax Revenues by Source – Last Ten Fiscal Years ......................... 130 Mining Tax Revenues – Last Ten Fiscal Years ..................................................................... 131 Mining Tax Rates – Last Ten Fiscal Years ............................................................................ 132 Principal Mining Taxpayers – Current Year and Nine Years Ago .......................................... 133 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years 134 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ................................... 135 Principal Property Taxpayers – Current Year and Nine Years Ago ....................................... 136 Property Tax Levies and Collections – Last Ten Fiscal Years .............................................. 137 Taxable Sales by Category – Last Ten Fiscal Year ...............................................................138 Top 25 Sales Tax Producers – Current Year and Nine Years Ago ....................................... 139

DEBT CAPACITY
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ............................................... 140 Bonded Debt Pledged Revenue Coverage Successor Agency Tax Allocation Bonds – Last Ten Fiscal Years ...................................................................................................... 141 Direct and Overlapping Debt – As of June 30, 2021 ............................................................. 142 Legal Debt Margin Information – Last Ten Fiscal Years ........................................................ 143

DEMOGRAPHIC AND ECONOMIC INFORMATION
Demographic and Economic Statistics – Last Ten Fiscal Years ........................................... 144 Principal Employers – Current Year and Nine Years Ago ..................................................... 145 STATISTICAL SECTION (Continued)

OPERATING INFORMATION
Full-time and Part-time City Employees by Function – Last Ten Fiscal Years ...................... 146 Operating Indicators by Function – Last Ten Fiscal Years .................................................... 147 Capital Assets Statistics by Function – Last Ten Fiscal Years .............................................. 148 7+,63$*(,17(17,21$//</()7%/$1.
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PROFILE OF THE GOVERNMENT
The City of Irwindale was incorporated in 1957
and is located in the center of the San Gabriel
Valley which is just 20 miles east from
downtown Los Angeles. The City is located at
the confluence of the 605 and 210 freeways,
providing an enviable location which attracts
many large, well known and successful
businesses. The City of Irwindale currently
occupies a land area of about 9.5 square miles,
and serves a population of about 30,000 during
the business day and approximately 1,441 that
reside in the City.

The City of Irwindale is a full service, charter city. A charter city allows voters to determine how their city government is organized and, with respect to municipal affairs, enact legislation different than that adopted by the State. The City endeavors to create a livable community with a high quality of life through land-use policies that balance the need for housing, jobs, open space and essential services. The city is a legally separate and fiscally independent agency. It can issue debt, set and modify budgets, charge fees, and sue and be sued.

The City of Irwindale operates under the Council-Manager form of government with a five-member council, elected at large by the city residents. The City Council acts as the legislative body of the City. City Council members appoint the City Manager and City Attorney. City Council members serve four-year terms with elections staggered every two years. The Mayor and Mayor Pro-Tem are chosen by the Council to serve as the presiding officers. Traditionally, these positions serve a one-year term. The City Manager is responsible for carrying out the policies and ordinances of the governing council, for overseeing the day-to-day operations of City government, and working with the directors and managers of City departments.

The City provides a full range of services, including police protection; construction and maintenance of highways, streets and other infrastructure; community development; community services (such as recreation, senior center, and library programs); parks; general and administrative services. The City is financially accountable for the successor agency to the former redevelopment agency, a housing authority, a reclamation authority, and a Joint Powers Authority, all of which are reported separately with the City’s financial statements. Additional information regarding these legally separate entities can be found in the notes to the financial statements.

The Council is required to adopt a final budget by no later than the close of the fiscal year. The annual budget serves as the foundation for the City of Irwindale’s financial planning and established control. The budget is prepared by fund, department, and division, and all funds of the City are appropriated annually. Department heads may transfer resources within a department as needed and available, and the City Manager has authority to transfer resources within an individual fund. Supplemental appropriations and transfers between funds require approval from the governing body.

REPORTING ENTITY
The California Supreme Court upheld Assembly Bill 1X 26 that provided for the dissolution of all redevelopment agencies in the State of California as of February 1, 2012. This action impacted the reporting entity of the City of Irwindale that previously reported a redevelopment agency within the reporting entity of the City as a blended component unit. On January 11, 2012, the ii
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CAPITAL IMPROVEMENT PROGRAM (CIP)
The City of Irwindale continues to complete capital and infrastructure projects to improve services to residents and visitors to Irwindale. Funding for CIP is often from sources other than the General Fund. Project funding sources typically include the Mining Impact Fund, State Gas Tax, Proposition C, Measure R, Measure M, Community Development Block Grants, Federal/State Grants, and Development Impact Fees.

During FY 2020-21 , the City of Irwindale spent approximately $3.2 million in infrastructure and capital improvements. The projects completed include the Resurfacing Project, the Community Center HVAC/Roof Project, Recreation HVAC/Roof Project, fitness equipment, and Traffic Control Systems. A total of $1.7 million was spent on the Irwindale Park Phase 118, which is an approved multi-year project. Additionally, another $6.5 million in new capital project appropriations have been approved that are currently underway or in the design phase.

AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Irwindale for its Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2020. This was the eleventh consecutive year 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 ACFR. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe the current ACFR continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate.

The City's ACFR was prepared through the combined efforts of City staff, under the leadership of the City Council. We would like to extend our appreciation to the Mayor and City Council for their continued support in maintaining the highest standards of professionalism in the management of the City's finances. Special recognition is extended to the Finance Department Staff for their hard work and dedication throughout the year.

Respectfully submitted,
Julian A. Miranda
City Manager
ifJ~ Jeanette Duran
Interim Finance Director/City Treasurer
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CITY OF IRWINDALE

ORGANIZATION CHART
June 30, 2021
YLL
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Irwindale
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
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Lance, Soll & Lunghard, LLP 203 N. Brea Blvd., Suite 203 Brea, CA 92821 Phone: 714.672.0022 To the Honorable Mayor and Members of the City Council
City of Irwindale, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with the GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

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

Other Reporting Responsibilities
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedules for the general fund, housing authority fund, and mining impact fund, the schedule of changes in net pension liability and related ratio, the schedule of plan contributions, the schedule of investment returns, the schedule of proportionate share of the net pension liability, the schedule of changes in net OPEB liability and related ratio, and the schedule of OPEB contributions be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
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7 Restricted Assets – An additional portion of the City’s net position, $48.8 million, represents resources that are subject to external restrictions on how they may be used, which include capital projects, debt service, grants, etc.

Overall the City’s net position increased by $13.7 million during the current fiscal year. This increase is primarily due to the increase of tax revenue. In the prior year there was a large reduction in the government wide land held for resale values from the sale of three properties sold at a loss totaling $9.0 million.

Statement of Activities - The following is a condensed Statement of Activities for the fiscal years ended June 30, 2021 and 2020.

City of Irwindale – Statement of Activities
(Changes in Net Position) as of June 30, 2021 and 2020 (in Thousands)

Revenues 2021 2020
Program revenues:

Charges for services $ 5,729 $ 4,233
Operating contributions and grants 1,055 5,555
Capital contributions and grants 1,582 1,362
Total program revenues 8,366 11,150
General revenues:

Taxes:

Property taxes 2,493 1,925
Mining/Processing taxes 7,304 6,234
Sales taxes 8,501 4,065
Franchise taxes 1,386 1,345
Business License taxes 1,419 1,433
Utility Users' Tax 3,229 3,440
Other taxes 573 412
Motor vehicle in lieu 160 154
Use of money and property 729 630
Other 474 950
Total general revenues 26,269 9,562
Total revenues 34,635 26,225
Special Item:

Special item 8,952 (5,513)
Total special item 8,952 (5,513)
Expenses
General government 10,318 14,321
Public safety 8,814 8,822
Parks and recreation 2,463 1,941
Public works 8,203 7,010
Interest on long-term debt 57 110
Total expenses 29,855 32,204 Change in net position 13,732 (5,959)

Net position at beginning of year, as originally reported 133,724 139,694 Restatement of Net Position 156 0
Net position at beginning of year, as restated 133,880 139,694 Net position at end of year $ 147,612 $ 133,724
8 Governmental Activities – The City reported program revenues of $8.4 million and general revenues and special item of $35.2 million.

Program Revenues show a decrease of $2.8 million over the prior year. This decrease in Program Revenue is due to the contribution of unspent housing bond proceeds of $2.8 million transferred to the Housing Authority for its low income housing program from the Successor Agency to the Irwindale Community Redevelopment Agency.

General Revenues increased 17 million over prior year general revenues. Special items are unusual and infrequent in nature but within the control of management. As of June 30, 2021, the City reported a special item of $8,952,218. $9,308,000 relates to a sale of land held for resale in the general fund and ($355,782) relates to a sale of land held for resale in the Housing Successor Fund.

In FY 2020-2021, total expenses decreased by $2 million over the prior year. This decrease is primarily due to general government expenses.

Each programs’ net cost (total cost less revenues generated by the activities) is presented in the table below.

The net cost shows the extent to which the City’s general taxes support each of the City’s programs.

City of Irwindale
Governmental Activities as of June 30, 2021 and 2020
(in Thousands)
13%22%
59%
5%
Revenue by Source
Charges for
Services
Grants/
Contributions
Taxes
Other

44.7%
27%
6%
27%

0.3%
Functional Expenses
General
Government
Public Safety
Parks &
Recreation
Public Works
Interest
2021 2020 2021 2020 2021 2020
General government 10,318 $ 14,358 $ 539$ 3,766 $ $ (10,592)$ (9,779) Public safety 8,814 8,840 564 716 (8,250) (8,124)
Parks and recreation 2,463 1,933 78 122 (2,385) (1,811) Public works 8,203 6,954 6,546 7,185 (1,018) (408)
Interest on long-term debt 110 57 - - (57) (110)
Totals $ 29,855 $ 32,195 8,366$ 11,150$ (21,489)$ $ (21,045) Program
Expenses
Program
Revenues
Net Cost
of Services
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16 CITY OF IRWINDALE

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Net
(Expenses)
Revenues and
Changes in
Net Position
Primary
Government
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

General government $ 10,317,742 $ 387,006 $ 151,603 $ (9,779, - $ 133) Public safety 8,814,208 369,519 194,148 (8,250, - 541)
Parks and recreation 2,462,513 15,921 61,674 (2,384, - 918) Public works 8,203,369 4,956,452 647,427 1,581,613 (1,017,877) Interest on long-term debt 57,268 - - (57,268) -
Total Governmental Activities 29,855,100 5,728,898 1,054,852 1,581,613 (21,489,737) Total Primary Government $ 29,855,100 $ 5,728,898 $ 1,054,852 $ 1,581,613 (21,489,737) General Revenues:

Taxes:

Property taxes, levied for general purpose 2,492,984
Mining/processing taxes 7,303,874
Sales taxes 8,501,430
Franchise taxes 1,386,036
Business licenses taxes 1,419,423
Utility users tax 3,229,073
Other taxes 573,085
Motor vehicle in lieu - unrestricted 159,937
Use of money and property 729,032
Other 474,094
Total General Revenues 26,268,968
Special Item:

Special item 8,952,218
Total Special Item 8,952,218
Change in Net Position 13,731,449
Net Position at Beginning of Year, as Originally Reported 133,724,282 Restatement of Net Position 156,534
Net Position at Beginning of Year 133,880,816
Net Position at End of Year $ 147,612,265
Program Revenues
See Notes to Financial Statements.
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22 CITY OF IRWINDALE

STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Contributions
Miscellaneous
Total Revenues
Expenditures:

Current:

General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Special Item:

Loss on sale of property
Net Change in Fund Balances
Fund Balances, Beginning of Year, as
previously reported
Restatements
Fund Balances, Beginning of Year, as restated
Fund Balances, End of Year
Other Total
Governmental Governmental
Funds Funds
$ 294,187 $ 24,890,696
- 2,725,917
863,300 998,062
307,132 2,449,426
13,779 729,032
- 137,662
- 61,674
1,516,502 3,465,782
35,458,251 2,994,900
7,364 9,134,721
208,308 6,996,871
257,998 1,973,355
6,406,208 400,182
188,434 3,514,216
540,000 540,000
71,786 21,600
1,623,886 28,637,157
6,821,094 1,371,014
693,280 14,598,853
(1,557,531) (14,598,853)
- (864,251)
- 8,952,218
15,773,312 506,763
12,257,801 74,631,730
156,534 -
12,257,801 74,788,264
$ 12,764,564 $ 90,561,576
See Notes to Financial Statements.
23 CITY OF IRWINDALE

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
Net change in fund balances - total governmental funds $ 15,773,312 Amounts reported for governmental activities in the statement of activities are different because:

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

Capital outlay $ 3,914,689
Depreciation 1,649,323 (2,265,366)
Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

Capital lease repayment
2013 Lease Revenue Refunding Bonds 540,000
2013 Lease Revenue Refunding Bonds Deferred Charge amortization (23,689) 2013 Lease Revenue Refunding Bonds Premium amortization 32,896 549,207 Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. 5,311
Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (159,163)
Governmental funds report all contributions in relation to the actuarially determined contribution for OPEB as expenditures, however in the statement of activities only the annual OPEB cost is an expense. (608,545)
Pension obligation expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

California Public Employees' Retirement Plan (PERS) (2,901,555) PARS Retirement Enhancement Plan (2, 247,479 654,076)
Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. (823,920)
Change in Net Position of Governmental Activities $ 13,731,449 See Notes to Financial Statements.
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26 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2021
I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies a. Description of the Reporting Entity
The City of Irwindale, the primary government, was incorporated on August 7, 1957, under the laws of the State of California and enjoys all the rights and privileges applicable to a Charter City. It is governed by an elected five-member board. As required by accounting principles generally accepted in the United States of America, these financial statements present the City of Irwindale (the City) and its component units, entities for which the City is considered financially accountable.

The inclusion of an organization within the scope of the reporting entity of the City of Irwindale is based on the provisions of GASB Statement No. 14 (as amended by GASB Statements No. 39, 61 and 80). The blended component units discussed below, although legally separate entities, are in substance part of the government operation and so data from these component units has been combined herein.

The following criteria were used in the determination of the blended component units:

1. The members of the City Council also act as the governing body of the Irwindale Public Financing Authority, the Irwindale Housing Authority, and the Irwindale Reclamation Authority.

2. The Public Financing Authority, the Housing Authority and the Reclamation Authority are managed by employees of the City. A portion of the City’s personnel costs is allocated to these component units each year.

3. The City, the Public Financing Authority, the Housing Authority and the Reclamation Authority are financially interdependent. They provide financial benefit/burden to the City.

Blended Component Units
The Irwindale Public Financing Authority was established on October 29, 1990, pursuant to the State of California Joint Exercise of Powers Act. Its purpose is to acquire, construct, modify and rehabilitate facilities; undertake a program of local agency bond pooled financing and lending; and make more efficient use of the common powers of the City of Irwindale and the former Irwindale Community Redevelopment Agency.

The Irwindale Housing Authority was established on August 27, 1987, by a joint exercise of powers agreement between the City and the former Community Redevelopment Agency. Under the bond law, the Authority has the power to issue bonds and loan the proceeds to any local agency.

The Irwindale Reclamation Authority was established on August 17, 2004, under a Joint Powers Agreement between the City of Irwindale and the former Irwindale Redevelopment Agency (Successor Agency). The Authority is organized to receive and reassign the operating rights from each of the mining companies under SMARA for certain quarries located in the City of Irwindale for the purpose of complying with the California Surface Mining and Reclamation Act of 1975 (SMARA) and implementing State Mining and Geology Board Reclamation Regulations (SMGB Regulations). On September 12, 2018, the City Council, Reclamation Authority Board, Successor Agency and the Industrial Development Authority approved the assignment of interest of the Successor Agency in the Irwindale Reclamation Authority to the Industrial Development Authority. 27 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued) Separate financial statements have not been prepared for the Irwindale Public Financing Authority, the Irwindale Housing Authority and the Irwindale Reclamation Authority.

The Industrial Development Authority was established on November 30, 1982, pursuant to the State law under Government Code sections 91500 et seq. Its purpose is to provide businesses with an alternative method of financing in acquiring, constructing, or rehabilitating facilities, including, but not limited to, equipment and furnishings. It further has the power to issue revenue bonds.

The Irwindale Joint Powers Authority was established on April 24, 2013, pursuant to Article 1 of Chapter 5, Division 7, Title 1 of the Government Code of the State of California.

Its purpose is to provide an entity which can provide assistance to the Irwindale Housing Authority and the City of Irwindale in their respective financing undertakings and to provide assistance in the financing of public capital improvements to be owned by either member.

During the year under audit, there was no activity.

The Irwindale Community Foundation (the Foundation) is a nonprofit Foundation whose purpose is to provide assistance to fund recreation, Senior Center, library, and park improvement programs for the City of Irwindale (the City). The Foundation is exempt from income taxes under Section 501 (c)(3) of the Internal Revenue Code (IRC) and applicable state statutes.
b. 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 nonfiduciary activities of the primary government and its component units. Governmental activities are normally supported by taxes and intergovernmental revenues. The primary government is reported separately from certain legally separate component units for which the primary government is financially accountable.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include:
1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized when requirements are met. 28 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued) Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.

Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

The City’s fiduciary funds consist of custodial funds and a private purpose trust fund.

Custodial funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. Private purpose trust funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

The City reports the following major governmental funds:
 The General Fund accounts for all unrestricted resources except those required to be accounted for in another fund.
 The Housing Authority Fund accounts for the transactions of the Irwindale Housing Authority which was established for the development of low and moderate income housing in the City. The fund reports restricted resources and assets transferred from the former Irwindale Community Redevelopment Agency Low and Moderate Income Housing Fund after the passage of AB 1X 26. Revenues include bond proceeds held by the Irwindale Successor Agency that will be transferred for use into this fund for affordable housing activities.
 The Mining Impact Fund accounts for the excavation and processing taxes received from the various mining companies in the City.
 The Capital Projects Fund – This fund accounts for all of the City’s capital projects, encompassing all projects for new or improvements to City buildings, parks, streets, storm drains, and mining pits. Funding for these projects will be transferred from approved appropriations in the General Fund, Mining Impact Fund, special revenue funds, grants, or project contributions.

Additionally, the City reports the following fund types:
 Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted for specified purposes. 29 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued)  Custodial Funds are used to account for funds held for the benefit of parties outside the government. The resources in these custodial funds are not used to support any City programs. Custodial funds for the City consists of the Community Facilities District (CFD#1), the Live Oak Sewer Assessment District, the Street Light Assessment District, and the Sewer Maintenance Assessment District Fund.  Private-purpose trust funds are used to account for the assets and liabilities of the former redevelopment agency and the allocated revenue to pay estimated installment payments of enforceable obligations until the obligations of the former redevelopment agency are paid in full and assets have been liquidated.

Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Certain indirect costs are included in the program expense reported for individual functions and activities.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first, then unrestricted resources as they are needed.
d. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Equity

1. Cash and Investments
Investments are reported at fair value, which is the quoted market price at June 30, 2021. The City's policy is generally to hold investments until maturity or until fair values equal or exceed cost. 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.

2. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." All trade and property tax receivables are shown net of an allowance for uncollectibles.

Property tax revenue is recognized on the basis of NCGA Interpretation No. 3 (adopted by GASB); that is, in the fiscal year for which the taxes have been levied providing they become available. Available means then due, 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 collects property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day in January preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period 30 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued) 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, respectively. Unsecured personal property taxes become due on the first of January each year and are delinquent on August 31.

3. Inventories, Prepaid Items and Land Held for Resale
Governmental funds use the purchases method to account for their inventories of materials and supplies. Under the purchase method, inventories are reported as expenditure when purchased rather than capitalized as an asset. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items using the purchases method in both government-wide and fund financial statements.

Land purchased for resale is capitalized as inventory at acquisition costs or net realizable value if lower.

4. Capital Assets
Capital assets, which include property, plant, equipment, infrastructure assets (e.g. roads, bridges, sidewalks and similar items) and intangible assets, are reported in the governmental activities’ column in the government-wide financial statements.

Capital assets other than infrastructure assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of three years. Infrastructure assets have a capitalization threshold of $100,000. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets, donated works of art and similar items and capital assets received in a service concession arrangement are recorded at acquisition value at the date of donation.

In accordance with GASB Statement No. 34, the City has reported its general infrastructure assets acquired after June 30, 1980, which include pavement, sidewalk, curb and gutter, streetlights, storm drains, bridges and traffic signals.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives:

Assets Years
Infrastructure 25 - 100
Buildings50
Furniture, Fixtures and Equipment 3 - 10
31 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued)

5. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has two items that qualify for reporting in this category. One is deferred charge on refunding reported in the Government-Wide Statement of Net Position and the Statement of Fiduciary Net Position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The other items are deferred pension related items and deferred OPEB related items reported on the Government-wide Statement of Net Position.

In addition to liabilities, the statement of financial position and governmental fund balance sheet report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has two items to report in this category. One arises only under a modified accrual basis of accounting, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from various sources such as, grant revenue, taxes and other special revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

The second item related to deferred inflows related to the pensions reported in the Government-wide Statement of Net Position.

Gains and losses related to changes in total pension or OPEB liability and their related fiduciary net position are recognized in pension or OPEB expense, respectively, systematically over time. Amounts are first recognized in pension or OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pension or OPEB and are to be recognized in future pension and OPEB expense, respectively.

The recognition period differs depending on the source of the gain or loss:

Net difference between projected
and actual earning on pension or
OPEB plan investments
5 years All plans
All other amounts are amortized
over the expected average
remaining service lifetime (EARSL)
of the respective plan. As of
June 30, 2020, EARLS were:
0 years

3.8 years

5.0 years
OPEB plan
Pension Misc. – Cost Sharing Plan
Pension Safety – Cost Sharing Plan
Retirement Enhancement Plan
32 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued)

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

7. Fund Balance Flow Assumptions
Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance.

Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.

8. Compensated Absences
Vacation pay is payable to employees at the time a vacation is taken or upon termination of employment, upon completion of six months of service. Sick leave is payable when an employee is unable to work because of illness. Upon termination, sick leave accrued will be paid based on the following:
 75% reimbursement from one day up to 60 days;
 50% reimbursement from 60 days up to 100 days; and
 25% reimbursement for any amount of days over 100.

9. Claims and Judgments
Only the short-term liability, if any, is reflected as a current liability in the applicable governmental fund. The short-term liability, which will be liquidated with expendable available financial resources, is the amount of settlement reached, but unpaid, related to claims and judgments entered. As of June 30, 2021, there were no material long-term claims and judgments against the City and no liability was reported.

10. Long-Term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the governmental activities statement of net position. Bond premiums and discounts are amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.
33 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued) In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

11. Pensions
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office.

For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms.

Investments are reported at fair value. CalPERS audited financial statements are publicly available reports that can be obtained at CalPERS’ website under Forms and Publications.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For the pension plan administered under the California Public Employee’s Retirement System (CalPERS), the following timeframes are used:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020
For the pension plan administered under the PARS Retirement Enhancement Plan (PARS), the following timeframes are used:

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Measurement Period July 1, 2020 to June 30, 2021

12. Other Post-Employment Benefits (OPEB) Liability
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan), the assets of which are held by the California Employers’ Retiree Benefit Trust Program (CERBT), and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined by an independent actuary. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. 34 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued) For this report, the following timeframes are used:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020

13. Fund Equity
In the fund financial statements, government funds report the following fund balance classification:

Non-spendable include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.

Restricted include amounts that are constrained on the use of resources by either (a) external creditors, grantors, contributors, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation.

Committed include amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest authority, City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is by resolution.

Assigned include amounts that are constrained by the government’s intent to be used for specific purposes but are neither restricted nor committed. The City Manager is authorized to assign amounts to a specific purpose, which was established by the governing body in a resolution. City Council adopted Resolution 2011-33-2519 on June 22, 2011, to establish a general fund economic contingency reserve at a minimum of $5,000,000.

Unassigned include the residual amounts that have not been restricted, committed, or assigned to specific purposes.

The accounting policies of the City considers restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the City considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts. The General Fund is the only fund that has a positive unassigned balance.

14. Functional Classifications
Expenditures of the Governmental Funds are classified by function. Functional classifications are defined as follows:
 General Government includes legislative activities which have a primary objective of providing legal and policy guidelines for the City. Also included in this classification are those activities which provide management or support services across more than one functional area.
35 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Organization and Summary of Significant Accounting Policies (Continued)  Public Safety includes those activities which involve the protection of people and property.
 Public Works includes those activities which involve the maintenance and improvement of City streets, roads and park development and maintenance.  Parks and Recreation includes those activities, which involve the parks and recreation system.
 Capital Outlay includes those activities which involve the acquisition of capital assets.
 Debt Service includes those activities that account for the payment of long-term debt principal, interest and fiscal charges.

II. STEWARDSHIP
Note 2: Stewardship, Compliance and Accountability
a. Deficit Fund Balances or Net Position
At June 30, 2021, the State Grants Fund had a deficit fund balance of $80,164 and the Successor Agency of the Former ICRA had a deficit net position of $9,675,749.

The Development Impact Fees and Irwindale Community Foundation Funds did not adopt a budget for fiscal year 2020-21 and therefore budgetary comparison is not presented.

III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
As of June 30, 2021, cash and investments were reported in the accompanying financial statements as follows:

Governmental activities
Cash and investments 85,014,116 $
Restricted 25,000
Fiduciary funds
Cash and investments 21,582,488
Restricted 3,454,187
Total Cash and Investments 110,075,791 $
Demand Deposits $ 3,877,863
Investments 106,197,928
Total Cash and Investments 110,075,791 $
The City of Irwindale maintains a cash and investment pool that is available for use for 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 investment policy, which authorizes it to invest in various investments.
36 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 3: Cash and Investments (Continued)
Deposits
As of June 30, 2021, the carrying amount of the City’s deposits was $3,877,863 and the bank balance was $3,622,783. The $255,080 difference represents outstanding checks and other reconciling items.

The California Government Code requires California banks and savings and loan associations to secure a City’s deposits by pledging government securities with a value of 110% of a City’s deposits. California law also allows 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 requirement for deposits which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an "Agent of Depository" has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local governmental agency.

Investments
Under provision of the City’s investment policy, and in accordance with the California Government Code, the following investments are authorized:
 Bonds issued by the City
 United States Treasury Bills, Notes & Bonds
 Registered state warrants or treasury notes or bonds issued by the State of California  Bonds, notes, warrants or other evidence of debt issued by a local agency within the State of California, including pooled investment accounts sponsored by the State of California, County Treasurers, other local agencies or Joint Powers Agencies  Obligations issued by Agencies or Instrumentality of the US Government  Bankers Acceptances
 Negotiable Certificates of Deposit which are fully insured by the Federal Deposit Insurance Corporation (FDIC)
 Repurchase/Reverse Repurchase Agreements
 Medium Term Notes
 Corporate Bonds which are fully insurance by the Federal Deposit Insurance Corporation (FDIC)
 Money market mutual funds
 Funds held under the terms of a Trust Indenture or other contract or agreement  Collateralized bank deposits with a perfected security interest Investments Authorized by Debt Agreements
The above investments do not address investments of debt proceeds held by a bond trustee. Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy.
37 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 3: Cash and Investments (Continued)
Investments in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. LAIF 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 value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawals is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. LAIF does not impose limits or restrictions on participant withdrawals, and the entire balance of the City’s investment in the portfolio is available for withdrawal at any time. LAIF is not registered with the Securities and Exchange Commission and is not rated.

Deposits and withdrawals in LAIF are made on the basis of $1 and not fair value.

Accordingly, the City’s investment in this pool is measured on uncategorized inputs not defined as Level 1, 2, or 3.

GASB Statement No. 31
The City adopted GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, as of July 1, 1997. GASB Statement No. 31 establishes fair value standards for investments in participating interest earning investment contracts, external investment pools, equity securities, option contracts, stock warrants and stock rights that have readily determinable fair values. Accordingly, the City reports its investments at fair value in the balance sheet. All investment income, including changes in the fair value of investments, is recognized as revenue in the operating statement.

Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City's investment policy limits investments in medium-term notes (MTN’s) to those rated "AA" or higher by Standard and Poor's (S&P) or by Moody's. As of June 30, 2021, the City’s investments in Federal Agency investments were rated "AAA" by Moody’s and S&P. All securities were investment grade and legal under State law. Investments in U.S. treasuries are not considered to have credit risk and, therefore, their credit quality is not disclosed. As of June 30, 2021, the City's investments in external investment pools and money market mutual funds are unrated.

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 collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty 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 was exposed to custodial credit risk.
38 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 3: Cash and Investments (Continued)
Concentration of Credit Risk
The City’s investment policy imposes restrictions for certain types of investments with any one issuer for the following types of investments: Medium Term Notes (30%), Medium Term of any one corporation (15%), Banker’s Acceptances (20%), and Bank’s acceptance of any one commercial bank (10%). With respect to concentration of credit risk, as of June 30, 2021, the Agency is in compliance with its investment policy. In accordance with GASB Statement No. 40 a separate disclosure is needed if the City has invested more than 5% of its total investments in any one issuer. As of June 30, 2021, the City has invested $17,977,870 (17%) in Federal Home Loan Mortgage Corp.

Investments guaranteed by the U.S. government and investments in mutual funds and external investment pools are excluded from this requirement.

Interest Rate Risk
The City's investment policy limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The City's investment policy states that at least two-thirds of the City's portfolio shall mature in three years or less. The only exception to these maturity limits shall be the investment of the gross proceeds of tax-exempt bonds. The City has elected to use the segmented time distribution method of disclosure for its interest rate risk.

As of June 30, 2021, the City had the following investments and original maturities:

Less 6 Months 1 to 3 3 to 5 Fair
6 Months to 1 Year Years Years Value
Investments:

Local Agency Investment
Fund (LAIF) $ 83,035,512 $ - $ - $ 83,035,512 - $
Certificates of Deposit 727,085 978,274 - 1,705,359 -
Federal Agency Securities - 4,981,650 - 12,996,220 17,977,870 Restricted Cash and Investments:

CJPIA TPA Trust 25,000 - - - 25,000
Investments with fiscal agents:

Money Market Mutual Fund 3,454,187 - - 3,454,187 -
$ 87,241,784 $ 978,274 $ 4,981,650 $ 12,996,220 $ 106,197,928 Investment Maturities
39 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 3: Cash and Investments (Continued)
Fair Value Measurement and Application
The City categorizes its fair value measurements within the fair value hierarchy established by generally 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 in active markets for identical assets; Level 2 inputs are quoted prices for similar assets in active markets; Level 3 inputs are significant unobservable inputs. Methods utilized by the City to determine fair market value include: matrix pricing, market corroborated pricing, and other inputs such as yield curves and indices The City has the following recurring fair value measurements as of June 30, 2021:

Investments not
Measured at
Totals Fair Value 1 2 Uncategorized
Certificates of deposit 1,705,359 1,705,359 $ - $ - $ - $ Federal Government Agency 17,977,870 - - 17,977,870 -
Local Agency Investment Fund (LAIF) 83,035,512 - - - 83,035,512 CJPIA TPA Trust 25,000 25,000 - - -
Investments with Fiscal Agent:

Money Market Funds 3,454,187 - - 3,454,187 -
Total Investments 106,197,928 $ 1,730,359 $ - $ 21,432,057 $ 83,035,512 $ Investment Type
Level
Note 4: Interfund Receivable, Payable and Transfer
The composition of interfund balances as of June 30, 2021, is as follows:
a. Due To/From Other Funds
Due From Other
Funds
Due To Other Funds General Fund
Nonmajor governmental funds 63,999 $
$ 63,999
The above amounts resulted from temporary reclassifications made at June 30, 2021, to cover cash shortfalls.
b. Advances To/From Other Funds
On January 9, 2013, the City of Irwindale entered into an agreement with the Irwindale Housing Authority (“Authority”) to purchase property known as the Olive Pit for a total of $4,134,000. As a result, a promissory note between the City and the Housing Authority was issued in the amount of $4,134,000 with principal payments due every April 9th over ten years in equal annual installments of $413,400. Interest is accrued at 3% of the annual payment if the payment is not made. The outstanding balance as of June 30, 2021, was $0.

In fiscal year 2018-2019, the Reclamation Fund advanced $5,530,000 to the General Fund for the payment of the CalPERS Unfunded Accrued Liability. The outstanding balance as of June 30, 2021, was $5,530,000.
40 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 4: Interfund Receivable, Payable and Transfer (Continued) c. Interfund Transfers
Transfers In Total
General Fund - $ - $ 1,450,251 $ 1,450,251 $
Capital Projects 2,384,557 107,280 513,485 3,005,322
Housing Authority 9,450,000 - - 9,450,000
Nonmajor Governmental Funds 582,142 - 111,138 693,280
Total 12, $ 416,699 $ 1,557,531 624,623 $ 14,598,853 $
General Fund
Mining Impact
Fund
Nonmajor
Governmental
Funds
Transfers Out
The Mining Impact fund transferred $111,138 to the Reclamation Nonmajor Governmental Fund for annual mining contributions pursuant to a settlement agreement and $513,485 to the Capital Projects fund to budget the new Capital Projects fund. The General Fund transferred $561,600 to the Irwindale Joint Powers Authority for the principal and interest payments for the 2013 Lease Revenue Refunding Bonds, $2,384,557 to the Capital Projects fund to fund capital projects, and $9,450,000 to the Housing Authority as land held for resale. The $107,280 transferred from Nonmajor Governmental Funds to the Capital Projects fund was to fund future capital projects. The Reclamation Nonmajor Governmental Fund transferred royalty receipts in the amount of $1,450,000 to the General Fund as the Reclamation Fund was created for tracking such royalty receipts. $20,542 was transferred from the General Fund to set up the Irwindale Community Foundation Fund The remaining $251 transferred was transferred from the Irwindale Joint Powers Authority to the General Fund to pay off lease revenue bonds.

Note 5: Capital Assets
Capital assets activity for the year ended June 30, 2021, was as follows:

Beginning Ending
Balance Additions Deletions Transfers Balance
Capital assets, not being depreciated:

Land $ 3,112,220 $ - -$ $ 3,112,220 - $
Construction-in-progress 11,683,167 3,158,666 (6,970,841) - 7,870,992 Total Capital Assets,
Not Being Depreciated 14,795,387 3,158,666 (6,970,841) - 10,983,212 Capital assets, being depreciated:

Buildings and improvements 7,670,431 - 2,380,234 - 10,050,665 Furniture, fixtures and equipment 5,100,395 756,023 (92,223) 5,764,195 - Infrastructure 66,813,055 - 4,590,607 - 71,403,662
Total Capital Assets,
Being Depreciated 79,583,881 756,023 (92,223) 6,970,841 87,218,522 Less accumulated depreciation:

Buildings and improvements 3,651,196 288,182 - 3,939,378 - Furniture, fixtures and equipment 4,047,895 359,278 (92,223) 4,314,950 - Infrastructure 29,306,100 1,617,906 - 30,924,006 -
Total Accumulated
Depreciation 37,005,191 2,265,366 (92,223) 39,178,334 - Total Capital Assets,
Being Depreciated, Net 42,578,690 (1,509,343) 6,970,841 - 48,040,188 Governmental Activities
Capital Assets, Net $ 1,649,323 57,374,077 $- $ - $ 59,023,400 $ 41 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 5: Capital Assets (Continued)
Depreciation expense was charged to functions/programs of the primary government as follows:

Governmental Activities:

General government 136,819 $
Public safety 194,548
Parks and recreation 290,388
Public works 1,643,611
Total Depreciation Expense 2,265,366 $
Note 6: Long-Term Debt
The following is a schedule of changes in governmental activities long-term debt for fiscal year ended June 30, 2021.

Outstanding Outstanding Due Within
June 30, 2020 Additions Deletions June 30, 2021 One Year Public Offerings:

Lease Revenue Bonds 540,000 $ - $ 540,000 $ - $ - $
Unamortized Bond Premium
$ -
a. Lease Revenue Refunding Bonds
2013 Lease Revenue Refunding Bonds
On July 2, 2013, the City of Irwindale Joint Powers Authority issued $3,870,000 in Lease Revenue Refunding Bonds with interest rates ranging from 2.0% to 4.0%.

Interest on the bonds is payable semi-annually on April 1 and October 1 of each year commencing October 1, 2014. Principal maturities begin July 2, 2014, and continue annually through April 1, 2021. The bonds were issued for the purpose of refunding the outstanding Certificates of Participation known and designated as the $8,820,000 City of Irwindale, California, Issue of 2001. As of June 30, 2021, the outstanding balance on the 2013 Lease Revenue Refunding Bonds is $0. b. Other Special Obligations
On July 13, 2010, the City of Irwindale Community Facilities District No. 1 issued $7,685,000 in Special Tax Refunding Bonds with interest rates varying from 3.00% to

5.00% to refund the District’s outstanding 1998 Special Tax Refunding Bonds.

The issue described above is not reflected as a liability on the statement of net position because they are special obligations payable solely from and secured by specific revenue source described in the resolutions and official statement of the issue. Neither the faith and credit nor the taxing power of the City, the Successor Agency, the State of California or any political subdivision thereof, is pledged for the payment of these bonds.

As of June 30, 2021, the outstanding balance on the Community Facilities District No. 1 Special Tax Refunding Bonds is $0.
42 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 7: Compensated Absences
The City’s policies relating to compensated absences are described in Note 1 of the Notes to Financial Statements. The liability will be paid in future years by the General Fund. The following is a schedule of changes in compensated absences for fiscal year ended June 30, 2021.

Outstanding
July 1, 2020 Additions Deletions
Outstanding
June 30, 2021
Due in one
year
Accrued Employee Benefits 1,516,671 $ 774,732 $ 615,569 $ $ 1,675,834 680,168$ IV. OTHER DISCLOSURES
Note 8: City Employees Retirement Plan - Pension Plans
California Public Employees’ Retirement Plan (PERS)

1. General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefits tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68.

Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors six rate plans (three miscellaneous and three safety). Benefit provisions under the Plan are established by State statue and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 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 specified by the Public Employees’ Retirement Law.
43 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 8: City Employees Retirement Plan - Pension Plans (Continued) Below is a summary of the plan provisions and benefits in effect at June 30, 2021, for which the City of Irwindale has contracted:

Miscellaneous *
Miscellaneous
Tier II *
Miscellaneous
PEPRA Safety * Safety Tier II * Safety PEPRA
Hire Date Prior to
January 1, 2011
After
January 1, 2011
and before
January 1, 2013
On or after
January 1, 2013
Prior to
January 1, 2011
After
January 1, 2011
and before
January 1, 2013
On or after
January 1, 2013
Benefit Provision
Benefit Formula 2.0% @ 55 2.0% @ 55 2.0% @ 62 3.0% @ 50 3.0% @ 50 2.7% @ 57 Social Security no no no no no no
Full/Modified full full full full full full
Benefit vesting schedule 5 yrs service 5 yrs service 5 yrs service 5 yrs service 5 yrs service 5 yrs service Benefit payments monthly for life monthly for life monthly for life monthly for life monthly for life monthly for life Retirement age minimum 50 minimum 50 minimum 50 minimum 50 minimum 50 minimum 50 Monthly benefits, as a % of
eligible compensation 1.426% to 2.418% 1.426% to 2.418% 1.0% to 2.5 3% 3% 1.426% to 2.0% Required employer contribution rates 11.746% 11.199% 7.874% 25.540% 24.303% 13.884% Required employee contribution rates 6.908% 6.908% 7.250% 8.990% 8.990% 13.750% Major Benefit Options
* Closed to new entrants
Employees Covered
At June 30, 2020, measurement date, the following employees were covered by the benefit terms of the Plans:

Description Miscellaneous
Miscellaneous
Tier II
Miscellaneous
PEPRA Safety Safety Tier II Safety PEPRA
Active members 38 6 19 16 7 2
Transferred members 13 2 3 3 1 1
Terminated members 10 2 1 4 1 1
Retired members and beneficiaries 68 1 0 41 1 0
Total 129 11 23 64 10 4
Number of Members
Contribution Description
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate.

Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The Plan’s actuarially determined rate is based on the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2021, the contributions that were recognized as a reduction to the net pension liability were $4,089,313 and $4,091,973 for the Miscellaneous Plan and Safety Plan, respectively.
44 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 8: City Employees Retirement Plan - Pension Plans (Continued)

2. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the City of Irwindale reported net pension liabilities for its proportionate shares of the net pension liability of $926,142 and $2,447,637 for the Miscellaneous Plan and Safety Plan, respectively. The net pension liabilities for the City’s pension plans have been liquidated by funding from the General Fund, Mining Impact Fund, and the AB939 Fund.

The City of Irwindale‘s net pension liability for the Plan is measured as its proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2020, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for each Plan as of June 30, 2019 and 2020, was as follows:

Proportions as a percentage of the CalPERS risk pool:

Miscellaneous Safety
Proportion - June 30, 2019 0.03721% 0.04708%
Proportion - June 30, 2020 0.00851% 0.020009%
Change - Increase (Decrease) -77.12443% -57.50000%
For the year ended June 30, 2021, the City of Irwindale recognized pension expense of $1,986,555 and $2,553,848 for the Miscellaneous and Safety Plans, respectively.

At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$ - 673,395 $ 965,453 $ $ 1,638,848 - $ $ -
Changes in assumptions (6,606) - (8,153) - (14,759) -
47,727 189,802 - 237,529 - -
27,513 53,197 - 80,710 - -
3,193,779 3,317,904 - 6,511,683 - -
Adjustment due to differences in proportions (3,333,348) - (3,330,189) - (6,663,537) - Total $ 3,942,414 $ (3,339,954) $ 4,526,356 $ (3,338,342) $ 8,468,770 $ (6,678,296) Pension contributions subsequent to
measurement date
Differences between expected and actual
experiences
Net differences between projected and
actual earnings on pension plan
Differences in proportionate share of
contribution
Total
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Miscellaneous Safety
Deferred
Outflows of
Resources
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Deferred
Inflows of
Resources
Amounts of $673,395 and $965,453 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022.
45 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 8: City Employees Retirement Plan - Pension Plans (Continued) Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Miscellaneous Safety Total
Deferred Outflows/ Deferred Outflows/ Deferred Outflows/ June 30 (Inflows) of Resources (Inflows) of Resources (Inflows) of Resources 2021 $ 58,196 $ 188,314 $ 246,510
2022 (30,545) 55,065 24,520
2023 (111,782) (47,474) (159,256)
2024 13,196 26,656 39,852
$ (70,935) $ 222,561 $ 151,626
Measurement
Period Ended
Actuarial Assumptions
The total pension liabilities in the June 30, 2019, actuarial valuations were determined using the following actuarial methods and assumptions:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry Age Normal Cost Method
Discount Rate 7.15%
Inflation 2.50%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table * Derived using CalPERS’ Membership Data for all Funds
Post Retirement Benefit
Increase
Contract COLA up to 2.50% until Purchasing Power
Protection Allowance Floor on Purchasing Power
applies
Actuarial Assumptions
* The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.

All other actuarial assumptions used in the June 30, 2019, valuation were based on the results of an actuarial experience study for the period from 1997 to 2011, including updates to salary increase, mortality and retirement rates. The Experience Study report may be accessed on the CalPERS’ website at www.calpers.ca.gov under Forms and Publications. 46 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 8: City Employees Retirement Plan - Pension Plans (Continued) Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at the statutorily required rates, actuarially determined. Based on those assumptions the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.

Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment 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 historical 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. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as followed:

Asset Class (1)
Assumed Asset
Allocation
Real Return
Years 1 - 10 (2)
Real Return
Years 11+ (3)
Global Equity 50.00% 4.80% 5.98%
Global Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
(1) In the System’s ACFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investments; Inflation Assets are included in both Global Equity Securities 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. 47 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 8: City Employees Retirement Plan - Pension Plans (Continued) Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability/ (asset) of the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1% point lower (6.15 percent) or 1% point higher (8.15 percent) than the current rate:

Plan's Net Pension
Liability/(Assets)
Discount Rate - 1%
(6.15%)
Current Discount Rate
(7.15%)
Discount Rate +1%
(8.15%)
Miscellaneous $ 6,988,618 $ 926,142 $ (4,083,091)
Safety 8,495,202 2,447,637 (2,514,962)
Total $ 15,483,820 $ 3,373,779 $ (6,598,053)
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. See CalPERS website for additional information.

Note 9: Retirement Enhancement Plan

PARS - Public Agency Retirement System
The City of Irwindale established the PARS Retirement Enhancement Plan (PARS) for its miscellaneous employees to supplement PERS retirement benefits. PARS is a 401(a) tax-qualified single-employer benefit plan made up of California governmental agencies. To be eligible for benefits under this plan, employees must be a full-time or part-time employee, be at least 50 years of age, have completed at least three years of continuous employment with the City as of the last day of employment with the City if hired prior to January 1, 2007, or 10 years of continuous employment if hired on or after January 1, 2007. Employees must terminate employment with the City; concurrently retire under PERS; and have applied for benefits under this plan. PARS supplements the current 2% at 55 PERS benefits to provide a combined total retirement benefit equivalent to a 3% at 55 PERS benefits based on the total credited PERS years of service.

Contribution Description
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on July 1 following notice of a change in the rate. The total plan contributions are determined by an independent pension actuary using information furnished by the City and by PARS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the measurement period ended June 30, 2021, (the measurement date), the employer’s contribution rate is 20.66% percent of annual payroll, and no contributions were made by the employees. Employer contribution rates may change if plan contracts are amended. It is the responsibility of the employer to make necessary accounting adjustments to reflect the impact due to any Employer Paid Member Contributions or situations where members are paying a portion of the employer contribution.
48 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 9: Retirement Enhancement Plan (Continued)
Employees Covered
As of the June 30, 2021, the following employees were covered by the benefit terms under the plan:

Active 35
Terminated vested and other inactives 3
Retirees and beneficiaries 30
Total 68
Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2021 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2020, total pension liability. The June 30, 2020 and the June 30, 2021 total pension liabilities were based on the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal
Discount Rate 6.75%
Inflation 2.50%
Salary Increases Consistent with the rates used to value the Miscellaneous Agency CalPERS Pension Plans
(Entry Age 30)
Investment Rate of Return 6.75%
Cost of Living Adjustments 2.00%
Mortality CalPERS Miscellaneous Non-Industrial Rates
Maximum Benefits and Salary Salary limits under ICR 401(a)(17) Beneficiaries
80% of active employees are assumed to be
married with with males to be three years older
than female partners.

Actuarial Assumptions
Discount Rate
The plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the discount rate for calculating the total pension liability is equal to the long-term expected rate of return.

The table on the next page reflects long-term expected real rate of return by asset class. The projection is of the 30-year average return derived by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation on the plan’s current asset allocation. The capital market assumptions are per actuarial investment consulting practice as of June 30, 2021.
49 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 9: Retirement Enhancement Plan (Continued)
Asset Class Index
Target
Allocation
Long-Term
Expected
Arithmetic
Real Rate of
Return
Long-Term
Expected
Geometric
Real Rate of
Return
US Cash BAML 3-Mon Tbill 1.80% -0.32% -0.32%
US Core Fixed Income Bloomberg Barclays Aggregate 35.73% 1.37% 1.26% US Equity Market Russell 3000 47.05% 5.33% 3.70%
Foreign Developed Equity MSCI EAFE NR 7.92% 6.27% 4.52% Emerging Market Equities MSCI EM NR 5.52% 8.64% 4.95%
US REITs FTSE NAREIT Equity REIT 1.98% 5.75% 3.57%
Assumed Inflation - Mean 2.30% 2.30%
Assumed Inflation - Standard Deviation 1.16% 1.16%
Portfolio Real Mean Return 4.08% 3.41%
Portfolio Nominal Mean Return (50th Percentile) 6.38% 5.79% Portfolio Standard Deviation 11.14%
Long-Term Expected Rate of Return 6.75%
A blended discount rate is generally required to be used to measure the Total Pension Liability (the Actuarial Accrued Liability calculated using the Individual Entry Age Normal Cost Method). The long-term expected return on plan investments may be used to discount liabilities to the extent that the plan’s Fiduciary Net Position (fair value of assets) is projected to cover benefit payments and administrative expenses. A 20-year high quality (AA/Aa or higher) municipal bond rate must be used for periods where the Fiduciary Net Position is not projected to cover benefit payments and administrative expenses. Determining the discount rate will often require that the actuary perform complex projects of future benefit payments and asset values. Alternative evaluations of projected solvency are allowed if such evaluation can reliability be made.
50 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 9: Retirement Enhancement Plan (Continued)
Pension Plan Fiduciary Net Position
The following table shows the changes in net pension liability recognized over the measurement period:

Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Assets)
(c)=(a)-(b)
Balance as of June 30, 2020 10,814,543 $ 7,552,318 $ 3, $ 262,225 Changes for the year:

Service Cost 189,132 - 189,132
Interest on Total Pension Liability 725,646 - 725,646
Effect of Plan Changes (1,562) - (1,562)
Effect of Economic/Demographic Gains or Losses 538,964 - 538,964 Effect of Assumptions Changes or Inputs - - -
Benefit Payments (515,133) (515,133) -
Employer Contributions - 555,300 (555,300)
Member Contributions 20,711 - (20,711)
Net Investment Income 1, - 970,350 (1,970,350)
Administrative Expenses (15,451) - 15,451
Balance as of June 30, 2021 $ 11,751,590 $ 9,568,095 $ 2,183,495 Increase (Decrease)
The net pension liabilities for the City’s pension plan have been liquidated by funding from the General Fund, Mining Impact Fund, and the AB939 Fund.

Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City of Irwindale, calculated using the discount rate of 6.75%, as well as what the Plan’s net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (5.75%) or 1 percentage point higher (7.75%) than the current rate:

Discount Rate Current Discount Rate
- 1% Discount Rate + 1%
(5.75%) (6.75%) (7.75%)
Total Pension Liability 12,114,610 $ 11,751,590 $ 10,787,994 $ Fiduciary Net Position 9,568,095 9,568,095 9,568,095
Net Pension Liability 2,546,515 $ 2,183,495 $ 1,219,899 $ As of the start of the measurement period, July 1, 2020, the net pension liability was $3,262,225. For the measurement period ending June 30, 2021, the City of Irwindale incurred a pension expense of $307,821 for the Plan. As of the measurement date, June 30, 2021, the net pension liability is $2,183,495.
51 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 9: Retirement Enhancement Plan (Continued)
Note that no adjustments have been made for contributions subsequent to the measurement date. Adequate treatment of any contributions made after the measurement date is the responsibility of the employer.

As of June 30, 2021, the City of Irwindale has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between expected and actual experience $ 859,719 $ - Changes of assumptions (193,069) -
Net difference between projected and actual earnings (990,475) - Total $ 859,719 $ (1,183,544)
Amounts reported as deferred outflows of resources related to pensions will be recognized in future pension expense as follows:

Year Ended
June 30
Deferred Outflows
(Inflows) of
Resources
2022 (46,698)
2023 (37,797)
2024 (71,894)
2025 (188,165)
2026 20,729
$ (323,825)
Pension Plan Totals
Net Pension Deferred Outflows Deferred Inflows Pension
Pension Plans Liability of Resources of Resources Expense CalPERS - Miscellaneous Plan 926,142 $ $ 3,942,414 $ (3,339,954) $ 1,986,555 CalPERS - Safety Plan 2,447,637 4,526,356 (3,338,342) 2,553,848 PARS 2,183,495 859,719 (1,183,544) 307,821
Total $ 5,557,274 $ 9,328,489 $ (7,861,840) $ 4,848,224 Note 10: Other Post-Employment Employee Benefits
Plan Description
The City has established a qualified OPEB trust with the California Employers’ Retiree Benefit Trust Fund (CERBT), an agent multiple-employer plan, to fund future benefits. The City provides medical insurance for its retired employees according to the Personnel Rules and Regulations. The authority to do so is included in the Memorandum of Understanding between the City and each of its employee groups and ultimately passed by Council action. 52 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 10: Other Post-Employment Employee Benefits (Continued) For employees hired before July 1, 2010, the plan provides lifetime benefits towards medical insurance for all employees who retire from the City on or after attaining the age of 50 with at least five years of service. For employees hired after July 1, 2010, retiree medical benefits will be implemented in accordance with the vesting resolution with CalPERS which mirrors the state plan for contribution levels; requiring 10 years of service for 50% contribution of state designated amount towards retiree medical premiums and 20 years of service for 100% contribution of state designated amount towards retiree medical premiums.

Contributions
The contribution requirements of plan members and the City are established and may be amended by the City, City Council and/or the employee association. Currently, contributions are not required from plan members. The City pays current benefits on a pay- as-you-go basis and makes additional contribution to the California Employers’ Retiree Benefit Trust Fund (CERBT) to fund future benefits. For the measurement date ended June 30, 2020, the City’s cash contributions were $763,891 in total payments, which were recognized as a reduction to the OPEB liability.

Employees Covered
As of the June 30, 2020, actuarial valuation, the following current and former employees were covered by the benefit terms under the plan:

Active 94
Inactive employees or beneficiaries currently receiving benefits 82 Inactive employees entitled to, but not yet receiving benefits 0 Total 176
Net OPEB Liability
The results of the June 30, 2019, valuation were based on the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions
Discount Rate 7.00%
Inflation 2.75%
Salary Increases 2.75% per year
Investment Rate of Return 7.00%, net of expenses
Mortality Rate 2014 CalPERS Active Mortality for Miscellaneous Employees
Pre-Retirement Turnover According to the CalPERS 2009 Turnover rate tables Healthcare Trend Rate 4.00% per year
53 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 10: Other Post-Employment Employee Benefits (Continued) The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. The expected investment return was offset by investment expenses of 25 basis points. The assumed asset allocation and assumed rate of return for each asset class are summarized in the following table:

Asset Class
Percentage
of Portfolio
Assumed
Gross Return
All Equities 59.000% 7.795%
All Fixed Income 25.000% 4.500%
Real Estate Investment Trusts 8.000% 7.500%
Treasury Inflation Protected Securities 5.000% 3.250%
Commodities 3.000% 7.795%
Total 100.000%
Discount Rate
The discount rate used to measure the total OPEB liability was 7.00 percent. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

Changes in the OPEB Liability
The changes in the net OPEB liability for the Plan are as follows:

Total OPEB
Liability/(Assets)
Plan Fiduciary
Net Position (b)
Net OPEB
Liability/(Assets)
(c) = (a) - (b)
Balance at June 30,2019 (valuation date 6/30/2019) 17,076,867 $ 5,093,381 $ 11,983,486 $ Changes recognized over the measurement period:

Service Cost 326,922 - 326,922
Interest 1,173,720 - 1,173,720
Investment Gains/Losses - (176,501) 176,501
Contributions to Trust - employer - 763,891 (763,891)
Contributions as Benefit Payments - employer - - -
Net investment income - 356,450 (356,450)
Benefit Payments (763,891) (763,891) -
Expected Minus Actual Benefit Payments (181,919) - (181,919) Experience (Gains)/Losses - - -
Administrative expense - (2,488) 2,488
Net Changes 554,832 177,461 377,371
Balance at June 30, 2020 (measurement date 06/30/2019) 17,631,69 $ 5,270,842 9 $ 12,360,857 $ Increase(Decrease)
The net OPEB liabilities for the City’s pension plan have been liquidated by funding from the General Fund.
54 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 10: Other Post-Employment Employee Benefits (Continued) Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease Current Discount Rate 1% Increase
(6.00%) (7.00%) (8.00%)
Net OPEB Liability $ 14,551,858 $ 12,360,857 $ 10,542,490 Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease
Current Healthcare
Cost Trend Rates 1% Increase
(3.00%) (4.00%) (5.00%)
Net OPEB Liability $ 10,347,678 $ 12,360,857 $ 14,736,731 OPEB Plan Fiduciary Net Position
CalPERS issues a separate Annual Comprehensive Financial Report. Copies of the annual financial report may be obtained from the CalPERS Executive Office at 400 P Street, Sacramento, California, 95814.

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $1,424,597.

As of fiscal year, ended June 30, 2021, the City reported deferred inflows of resources related to OPEB from the following sources:

OPEB contributions subsequent
to measurement date 816,052 $ - $
Difference between expected and
actual experience 1,568,984 (158,891)
Differences between projected and
actual return on assets 165,853 (17,009)
Total 2,550,889 $ (175,900) $
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
55 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 10: Other Post-Employment Employee Benefits (Continued) Amounts of $816,052 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2022. Amounts reported as deferred inflows of resources related to OPEB will be recognized in future OPEB expenses as follows:

Year Ended
June 30
Deferred Outflows
(Inflows) of
Resources
2022 277,917 $
2023 277,918
2024 286,418
2025 278,199
Thereafter 438,485
$ 1,558,937
Note 11: Risk Management
a. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Irwindale is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 118 California public entities and is organized under a joint power’s agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.
b. Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Excess Liability
Claims are pooled separately between police and general government exposures. The City has a retained limit of $150,000 per occurrence for liability. Outstanding claim obligations of the City are reported when it is probable that a loss has occurred, and the amount of the loss can be reasonably estimated.

The City pays an annual contribution to CJPIA and may share in any member refunds in the event that pooled funding ultimately exceeds the cost of pooled claims and claim-related expenses, conversely, the City may be required to pay additional contributions as necessary based upon CJPIA’s operating results. 56 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 11: Risk Management (Continued)
Additional claims and lawsuits have been filed against the City in the normal course of business. It is reasonably possible that the City may be liable for claims not to exceed $150,000 per occurrence. In the opinion of management, the resolution of these matters will not have a material adverse effect on the financial condition of the City.

Primary Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $50,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $50,000 to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $100,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2020-21 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law.

Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased as part of a reinsurance policy, and Employer’s Liability losses from $5 million to $10 million are pooled among members. There is no retained limit under this program (first dollar coverage). c. Purchased Insurance
Pollution Legal Liability Insurance
The City of Irwindale participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of Irwindale. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million for the 3-year period from July 1, 2018, through July 1, 2021. Each member of the Authority has a $10 million sub-limit during the 3-year policy term.

Property Insurance
The City of Irwindale participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies.

City of Irwindale property is currently insured according to a schedule of covered property submitted by the City of Irwindale to the Authority. City of Irwindale property currently has all-risk property insurance protection in the amount of $45,970,213. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

Crime Insurance
The City of Irwindale purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority. 57 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 11: Risk Management (Continued)
d. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2020-21.

Note 12: Successor Agency Trust for Assets of Former Redevelopment Agency The California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Irwindale that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provided that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 11, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012-08-2547. In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

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

Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
a. Cash and Investments
Cash and investments reported in the accompanying financial statements consisted of the following:

Cash and investments pooled with the City $ 21,464,005
Cash and investments with fiscal agent 3,454,187
Total cash and investments $ 24,918,192
58 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 12: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) b. Land Held for Resale
The Successor Agency currently has one property that is held for resale in the value of $5,289,643. The Successor Agency is legally obligated to meet certain requirements before disposition of the former Redevelopment Agency properties. c. Long-Term Debt
Long-term liability activity for the year ended June 30, 2021, was as follows:

Outstanding Outstanding Due Within
June 30, 2020 Additions Deletions June 30, 2021 One Year Public Offerings:

Tax Allocation Bonds:
2005 Tax Allocation Housing
Parity Bonds $ 10,045,000 $ 1,180,000 - $ $ 8,865,000 $ 1,240,000 2006 Tax Allocation Refunding
Parity Bonds 19,635,000 2,590,000 - 17,045,000 2,730,000 2006 Subordinate Lien Tax
Allocation Refunding Bonds 8,640,000 1,045,000 - 7,595,000 1,100,000 2014 Tax Allocation Refunding
Parity Bonds 4,385,000 645,000 - 3,740,000 680,000
2014 Taxable Housing Tax
Allocation Refunding Parity Bonds 1,580,000 240,000 - 1,340,000 245,000 Totals $ 44,285,000 $ 5,700,000 - $ 38,585,000 $ 5,995,000 Unamortized bond premium 856,282
Unamortized bond discount (5,149)
$ 39,436,133
Tax Allocation Bonds
A description of individual issues of bonds outstanding at June 30, 2021, follows:
2005 Taxable Housing Tax Allocation Parity Bonds
On August 2, 2005, the former redevelopment agency issued $17,445,000 of Taxable Housing Tax Allocation Parity Bonds to refinance the outstanding balance of the 1998 Tax Allocation Housing Refunding Bonds and to finance low- and moderate-income housing activities of the former redevelopment agency. The 2005 Taxable Housing Tax Allocation Parity Bonds were payable on a parity with certain obligations of the former redevelopment agency solely from certain Housing Set-Aside Revenues of the former redevelopment agency. The bonds consist of $5,225,000 serial bonds maturing from August 2006 through August 2017 bearing annual interest ranging from 4.32% to 5.25%, $5,900,000 term bonds due August 1, 2022, bearing annual interest at 5.4%, and $6,320,000 term bonds due August 1, 2026, bearing annual interest at 5.53%. Interest on the bonds is payable beginning February 1, 2006, and semi-annually thereafter on 59 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 12: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) August 1 and February 1. The outstanding balance as of June 30, 2021, is $8,865,000.

The annual requirements to amortize the outstanding bond indebtedness, including interest, are as follows:

Principal Interest
2022 $ 1,240,000 $ 453,446
2023 1,305,000 384,731
2024 1,380,000 311,339
2025 1,455,000 232,951
2026 1,535,000 150,278
2027 1,950,000 53,918
Totals $ 8,865,000 $ 1,586,663
Year Ending
June 30,
2005 Taxable Housing Tax
Allocation Parity Bonds
The outstanding bonds contain a provision that if an event of default should occurred and is continuing, the Trustee may, and shall if requested in writing by the Insurer or the Owners of a majority in aggregate principal amount of the bonds then outstanding (a) declare the principal of the bonds, together with the accrued interest thereon, to be due and payable immediately, and upon any such declaration the same shall become immediately due and payable, anything in the Indenture or in the bonds to the contrary notwithstanding, and (b) upon receipt of any indemnity satisfaction to it from any liability or expense, exercise any other remedies available to the Trustee and the Owner in law or at equity. 2006 Tax Allocation Refunding Parity Bonds
In July 2006, the former redevelopment agency issued the City Industrial Development Project 2006 Tax Allocation Refunding Parity Bonds in the amount of $44,035,000 for the purpose of refunding, on a current basis, the Agency’s 1996 Senior Lien Tax Allocation Bonds. The 2006 Tax Allocation Refunding Parity Bonds were payable on a parity with certain obligations of the former redevelopment agency solely from certain tax increment revenues allocated to the former redevelopment agency as further discussed in each official statement of the issue. The bonds consist of $18,465,000 serial bonds maturing from January 15, 2007 through July 15, 2017, bearing annual interest ranging from

4.25% to 5.25%, and term bonds ranging from $2,275,000 to $3,510,000 due July 15, 2020, through 2026, respectively, and bearing annual interest at 5.25% and 5.85%, respectively. Interest on the bonds is payable semi-annually on January 15 and July 15.

The outstanding balance as of June 30, 2021 was $17,045,000. 60 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 12: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) The annual requirements to amortize the outstanding bond indebtedness as of June 30, 2021, including interest, are as follows:

Principal Interest
2022 2,730,000 $ 936,960 $
2023 2,880,000 785,498
2024 3,045,000 623,438
2025 3,225,000 445,039
2026 3,410,000 253,744
2027 1,755,000 51,334
Totals $ 17,045,000 $ 3,096,013
2006 Tax Allocation Refunding
Year Ending Parity Bonds
June 30,
The outstanding bonds contain a provision that if an event of default should occurred and is continuing, the Trustee may (with the consent of the Insurer), if requested in writing by the Owners of a majority in aggregate principal amount of the bonds then outstanding the Trustee shall, (a) declare principal of the bonds, together with the accrued interest thereon, to be due and payable immediately and upon any such declaration the same shall become immediately due and payable, anything in the Indenture or in the bonds to the contrary notwithstanding, and (b) exercise any other remedies available to the Trustee and the Owners in law or at equity.
2006 Subordinate Lien Tax Allocation Refunding Bonds
In October 2006, the former redevelopment agency issued the City Industrial Development Project 2006 Subordinate Lien Tax Allocation Refunding Bonds in the amount of $18,505,000 for the purpose of refunding, on a current basis, the former redevelopment agency’s 1996 Subordinate Lien Tax Allocation Bond. The 2006 Subordinate Lien Tax Allocation Refunding Bonds were payable on a subordinate basis to certain obligations of the former redevelopment agency solely from certain tax increment revenues allocated to the former redevelopment agency as further discussed in each official statement for the issue. The bonds consist of $18,505,000 serial bonds ranging from $565,000 to $1,475,000 maturing from December 1, 2007 through June 1, 2026, bearing annual interest ranging from 4.50% to 5.50%, due December 1, 2007 through 2026, respectively. Interest on the bonds is payable annually on December 1. The outstanding balance as of June 30, 2021, was $7,595,000.

The annual requirements to amortize the outstanding bond indebtedness, including interest, are as follows:

Principal Interest
2022 1,100,000 $ $ 387,475
2023 1,155,000 325,463
2024 1,220,000 260,150
2025 1,285,000 191,263
2026 2,835,000 118,525
Totals $ 7,595,000 $ 1,282,876
2006 Subordinate Lien Tax
Year Ending Allocation Refunding Bonds
June 30,
61 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 12: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) The outstanding bonds contain a provision that if an event of default should occur and continuance of an event of default as defined herein, Insurer shall be entitled to control and direct the enforcement of all rights and remedies grants to the Owners or the Trustee for the benefit of the Owners under the Indenture including, without limitation (i) right to accelerate the principal of the 2006 Bonds as described in the Indenture, and (ii) the right to annul any declaration of acceleration, and Insurer shall also be entitled to approve all waivers of events of default.
2014 Tax Allocation Refunding Parity Bonds
In April 2014, the Successor Agency issued the City Industrial Development Project 2014 Tax Allocation Refunding Parity Bonds in the amount of $7,910,000 for the purpose of refunding, on a current basis, the former redevelopment agency previously issued $14,175,000 City Industrial Development Project 2002 Tax Allocation Senior Parity Bonds.

The 2002 Tax Allocation Senior Parity Bonds were payable and secured solely from non-housing tax revenues. Interest on the bonds is payable semi-annually on January 15 and July 15, commencing July 15, 2014. The bonds carry various interest rates from

2.0% to 5.0%. Principal maturities begin July 15, 2014 and continue through 2025. The outstanding balance as of June 30, 2021, was $3,740,000.

The annual requirements to amortize the outstanding bond indebtedness, including interest, are as follows:

Principal Interest
$ 138,100 680,000 $
103,225 715,000
66,600 750,000
36,075 785,000
810,000 12,150
$ 3,740,000 $ 356,150
2014 Tax Allocation Refunding
Parity Bonds
The outstanding bonds contain a provision that if an event of default should occur and is continuing, the Trustee may, and if requested in writing by the Owners of a majority in aggregate principal amount of the bonds then outstanding, the Trustee shall, (a) declare the principal of the bonds, together with the accrued interest thereon to be due and payable immediately, and upon any such declaration the same shall become immediately due and payable, anything in the Indenture to the contrary notwithstanding, and (b) upon receipt of indemnity satisfactory to it from any liability or expense, exercise any other remedies available to the Trustee and the Owners in law or at equity. 2014 Taxable Housing Tax Allocation Refunding Parity Bonds In April 2014, the Successor Agency issued the City Industrial Development Project 2014 Taxable Housing Tax Allocation Refunding Parity Bonds in the amount of $2,915,000 for the purpose of refunding, on a current basis, the former redevelopment agency’s previously issued $17,445,000 City Industrial Development Project 2005 Taxable Housing 62 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 12: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) Tax Allocation Parity Bonds. The 2002 Tax Allocation Senior Parity Bonds were payable and secured solely from housing tax revenues to be derived from the project area. Interest on the bonds is payable semi-annually on January 15 and July 15, commencing July 15, 2014. The bonds carry various interest rates from 2.0% to 5.0%. Principal maturities begin July 15, 2014 and continue through 2025. The outstanding balance as of June 30, 2021, was $1,340,000.

The annual requirements to amortize the outstanding bond indebtedness, including interest, are as follows:

Principal Interest
2022 245,000 $ 55,319 $
2023 260,000 44,894
2024 265,000 33,406
2025 275,000 20,913
2026 295,000 7,191
Totals $ 1,340,000 $ 161,723
Year Ending
June 30,
2014 Tax Allocation Housing Tax
Allocations Refunding Parity
The outstanding bonds contain a provision that if an event of default should occur and is continuing, the Trustee may, and if requested in writing by the Owners of a majority in aggregate principal amount of the bonds then outstanding, the Trustee shall, (a) declare the principal of the bonds, together with the accrued interest thereon to be due and payable immediately, and upon any such declaration the same shall become immediately due and payable, anything in the Indenture to the contrary notwithstanding, and (b) upon receipt of indemnity satisfactory to it from any liability or expense, exercise any other remedies available to the Trustee and the Owners in law or at equity.

Pledged Revenue
The City pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low and Moderate Income Housing set-aside and pass through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish Low and Moderate Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agency. Total principal and interest remaining on the debt is $45,068,425 with annual debt service requirements as indicated above. For the current year, the total property tax revenue recognized by the Successor Agency for the payment of indebtedness incurred by the dissolved redevelopment agency $8,076,758 and the debt service obligation on the bonds was $7,973,053. d. Insurance
The Successor Agency is covered under the City of Irwindale’s insurance policies.

Therefore, the limitation and self-insured retentions applicable to the City also apply to the Successor Agency. Additional information as to coverage and self-insured retentions can be found in Note 11.
63 CITY OF IRWINDALE

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021
Note 13: Special Item
Special items are unusual and infrequent in nature but within the control of management. As of June 30, 2021, the City reported a special item of $8,952,218. $9,308,000 relates to a sale of land held for resale in the general fund and ($355,782) relates to a sale of land held for resale in the Housing Successor Fund.

Note 14: Prior Period Adjustments
At June 30, 2021, the City reported a prior period adjustment in the amount of $156,534 in the governmental funds and $1,074,875 in the custodial funds. $142,000 relates to land held for resale that was received in a prior fiscal year and was not recorded. The $14,534 restatement in the General Fund and $1,074,875 in the Custodial Funds relate to the implementation of GASB 84.

Note 15: Related Party Transaction
During fiscal year 2020-2021 the Irwindale Community Foundation received a $250,000 donation from Huy Fong Foods, Inc. On August 18, 2020, the Foundation’s Board designated the funds be applied to the following activities:

Library $ 28,500
Senior Citizen Centor 59,000
Recreation 144,500
Community Events 11,000
Total $ 243,000
Additionally on August 18, 2020, the Foundation’s Board authorized the transfer of $243,000 to the City through Resolution No. ICF 2020-03-005.
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BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1, as restated $ 35,254,019 35,254,019 $ 35,254,019 $ $ - Resources (Inflows):

Taxes 15,043,800 11,793,800 20,581,042 5,537,242
Licenses and permits 3,068,000 3,068,000 2,725,917 (342,083) Intergovernmental 14,700 14,700 134,762 120,062
Charges for services 4,676,000 4,676,000 2,142,294 (2,533,706) Use of money and property 232,140 232,140 351,631 119,491 Fines and forfeitures 154,500 154,500 137,662 (16,838)
Contributions - 61,674 - 61,674
Miscellaneous 1,135,990 2,810,500 1,850,036 (960,464)
Transfers in 1,450,000 1,450,000 1,450,251 251
Special items - 9,308,000 - 9,308,000
Amounts Available for Appropriations 57,779,149 62,703,659 73,997,288 11,293,629 Charges to Appropriations (Outflow):

General government 6,513,240 7,357,948 6,675,929 682,019 Public safety 6,934,820 7,633,356 6,788,563 844,793
Parks and recreation 2,204,070 2,190,836 1,715,357 475,479 Public works 4,204,840 4,242,088 4,380,496 (138,408)
Capital outlay - 557,922 89,521 468,401
Debt service:

Interest and fiscal charges 86,820 86,820 50,186 36,634 Transfers out 4, 2,573,640 12,416,699 471,912 (7,944,787) Total Charges to Appropriations 22,517,430 26,540,882 32,116,751 (5,575,869) Budgetary Fund Balance, June 30 $ 35,261,719 $ 36,162,777 $ 41,880,537 $ 5,717,760 See Notes to Required Supplementary Information.
84 CITY OF IRWINDALE

BUDGETARY COMPARISON SCHEDULE

HOUSING AUTHORITY
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 12,806,670 12,806,670 $ 12,806,670 $ $ - Resources (Inflows):

Use of money and property 25,400 25,400 330,171 304,771 Transfers in - 9,450,000 - 9,450,000
Amounts Available for Appropriations 12,832,070 12,832,070 22,586,841 9,754,771 Charges to Appropriations (Outflow):

General government 308,820 7,918,749 560,705 7,358,044
Special items - - 355,782 (355,782)
Total Charges to Appropriations 308,820 7,918,749 916,487 7,002,262 Budgetary Fund Balance, June 30 $ 12,523,250 $ 4,913,321 $ 21,670,354 $ 16,757,033 See Notes to Required Supplementary Information.
85 CITY OF IRWINDALE

BUDGETARY COMPARISON SCHEDULE

MINING IMPACT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 14,362,318 14,362,318 $ 14,362,318 $ $ - Resources (Inflows):

Taxes 3, 2,556,700 4,015,467 756,700 258,767
Use of money and property 25,000 25,000 29,681 4,681
Miscellaneous - - 1,052 1,052
Amounts Available for Appropriations 16,944,018 18,144,018 18,408,518 264,500 Charges to Appropriations (Outflow):

General government 1,968,940 2,035,711 1,850,723 184,988 Public works 1,555,400 1,806,858 1,625,530 181,328
Capital outlay - 731,935 117,593 614,342
Transfers out 1,044,250 4,614,774 624,623 3,990,151
Total Charges to Appropriations 4,568,590 9,189,278 4,218,469 4,970,809 Budgetary Fund Balance, June 30 $ 12,375,428 $ 8,954,740 $ 14,190,049 $ 5,235,309 See Notes to Required Supplementary Information.
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95 CITY OF IRWINDALE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021

Revenues:

Taxes $ 294,187 - $ - $ - $
Intergovernmental - - 14,557 63,238
Charges for services - - - -
Use of money and property 10,261 1,678 66 383
Miscellaneous 1,256,502 - - -
Total Revenues 1,266,763 295,865 14,623 63,621
Expenditures:

Current:

General government - - - 3,000
Public safety - - 10,855 -
Parks and recreation - - - -
Public works 52,979 212,576 - -
Capital outlay - - - -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 52,979 212,576 10,855 3,000
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,213,784 83,289 3,768 60,621 Other Financing Sources (Uses):

Transfers in 111,138 - - -
Transfers out (1,450,000) - - (39,180)
Total Other Financing Sources
(Uses) (1,338,862) - - (39,180)
Net Change in Fund Balances (125,078) 83,289 3,768 21,441 Fund Balances, Beginning of Year 10,717,551 875,954 29,697 178,275 Fund Balances, End of Year $ 10,592,473 $ 959,243 $ 33,465 $ 199,716 Special Revenue Funds
Reclamation AB939
Asset
Forfeiture State Gas Tax
96 CITY OF IRWINDALE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:

Taxes
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year

(CONTINUED)
$ - - $ - $ - $
30,301 1,872 25,133 18,876
- - - -
130 6 27 102
- - - -
30,431 1,878 25,160 18,978
- - - -
- - - -
- - - -
58,741 - - -
- - - -
- - - -
- - - -
58,741 - - -
(28,310) 1,878 25,160 18,978
- - - -
- - (26,130) (19,750)
- - (26,130) (19,750)
(28,310) 1,878 (970) (772)
65,960 2,626 993 44,614
$ 37,650 4,504 $ 23 $ 43,842 $
Special Revenue Funds
Air Quality
Improvement Proposition A Proposition C Measure R
97 CITY OF IRWINDALE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:

Taxes
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year

$ - - $ $ - $ -
9,561 78,223 10,683 156,727
- - - -
- - - 551
- - - -
9,561 78,223 10,683 157,278
- - 3,544 -
9,561 8,752 - 179,140
- - - -
- - 75,886 -
- 69,471 118,963 -
- - - -
- - - -
9,561 78,223 79,430 298,103
- - (68,747) (140,825)
- - - -
- - - -
- - - -
- - (68,747) (140,825)
- - (11,417) 351,154
$ - - $ $ (80,164) $ 210,329
Special Revenue Funds
Federal
Grants
Community
Development
Block Grant State Grants COPS
98 CITY OF IRWINDALE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:

Taxes
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year

(CONTINUED)
$ - - $ - $ - $
- - 21,387 432,742
- - - -
8 3 22 338
- - - -
8 3 21,409 433,080
- - - -
- - - -
- - - -
- - - -
- - - -
540,000 - - -
21,600 - - -
561,600 - - -
(561,592) 3 21,409 433,080
561,600 - - -
(251) - (22,220) -
561,349 - (22,220) -
(243) 3 (811) 433,080
243 1,319 832 -
$ - 1,322 $ 21 $ 433,080 $
Special Revenue Funds
Asset
Forfeiture -
State
Irwindale
Joint Powers
Authority Measure M
Safe Clean
Water Program
99 CITY OF IRWINDALE

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:

Taxes
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year

Total
Nonmajor
Governmental
Funds
$ - - $ 294,187 $
- - 863,300
307,132 - 307,132
- 204 13,779
260,000 - 1,516,502
307,336 260,000 2,994,900
820 - 7,364
- - 208,308
257,998 - 257,998
- - 400,182
- - 188,434
- - 540,000
- - 21,600
258,818 - 1,623,886
307,336 1,182 1,371,014
20,542 - 693,280
- - (1,557,531)
20,542 - (864,251)
307,336 21,724 506,763
- - 12,257,801
$ 307,336 $ 21,724 $ 12,764,564
Special Revenue Funds
Development
Impact Fees
Irwindale
Community
Foundation
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CITY OF IRWINDALE

COMBINING STATEMENT OF NET POSITION

ALL CUSTODIAL FUNDS
JUNE 30, 2021
Assets:

Pooled cash and investments $ - $ - $ 39,552
Receivables:

Accrued interest - - 48
Total Assets - - 39,600
Liabilities:

Accounts payable - - 284
Total Liabilities - - 284
Net Position:

Held in trust for other purposes - - 39,316
Total Net Position $ - $ - $ 39,316
CFD #1
Live Oak
Assessment
District
Street Lighting
District
120

CITY OF IRWINDALE

COMBINING STATEMENT OF NET POSITION

ALL CUSTODIAL FUNDS
JUNE 30, 2021
Assets:

Pooled cash and investments
Receivables:

Accrued interest
Total Assets
Liabilities:

Accounts payable
Total Liabilities
Net Position:

Held in trust for other purposes
Total Net Position
Totals
$ 118,483 78,931 $
160 112
118,643 79,043
3,698 3,414
3,698 3,414
75,629 114,945
$ 114,945 75,629 $
Sewer
Maintenance
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Table 2
(accrual basis of accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
ExpensesGovernmental activities:

General government 11,618,188 $ 7,675,365 $ 7,460,530 $ 7,629,859 $ 8,761,277 $ 13,737,232 $ 7,288,404 $ 8,340,672 $ 14,321,050 $ 10,317,742 $ Public safety 5,947,245 5,797,927 5,666,135 5,718,022 5,837,909 6,360,040 7,104,410 7,444,547 8,821,671 8,814,208 Public works 5,743,162 5,392,703 6,804,537 7,152,933 6,268,933 8,457,410 8,615,524 10,579,291 7,009,865 8,203,369 Parks and recreation 1,846,848 1,835,292 1,859,710 1,853,463 1,879,106 2,775,633 2,147,371 1,672,481 1,941,613 2,462,513 Interest on long-term debt 2,657,051 297,961 376,489 142,709 145,043 127,274 121,752 117,524 109,880 57,268 Total primary government expenses 27,812,494 $ 20,999,248 $ 22,167,401 $ 22,496,986 $ 22,892,268 $ 31,457,589 $ 25,277,461 $ 28,154,515 $ 32,204,079 $ 29,855,100 $ Program RevenuesGovernmental activities:

Charges for services:

General government 502 $ 442 $ 12 $ - $ 400 $ - $ 994,225 $ 424,921 $ 380,424 $ 387,006 $ Public safety 497,442 409,754 301,789 241,960 219,112 427,686 517,901 547,025 427,120 369,519 Public works 523,323 499,829 1,104,906 1,004,298 780,947 1,627,920 2,851,874 2,067,126 3,351,914 4,956,452 Parks and recreation 117,481 116,836 102,531 113,399 121,177 132,209 135,159 132,454 73,328 15,921 Operating grants and contributions 887,048 615,256 1,504,715 800,651 1,010,005 836,673 473,320 447,927 5,555,246 1,054,852 Capital grants and contributions 34,169 227,058 75,051 196,263 290,685 4,897 3,290,793 5,460,370 1,362,431 1,581,613 Total primary government revenues 2,059,965 $ 1,869,175 $ 3,089,004 $ 2,356,571 $ 2,422,326 $ 3,029,385 $ 8,263,272 $ 9,079,823 $ 11,150,463 $ 8,365,363 $ Net Revenues (Expense)Total primary government net expense (25,752,529) $ (19,130,073) $ (19,078,397) $ (20,140,415) $ (20,469,942) $ (28,428,204) $ (17,014,189) $ (19,074,692) $ (21,053,616) $ (21,489,737) $ General Revenues and Other Changes in Net PositionGovernmental activities:

Taxes
Property 9,022,938 $ 3,621,003 $ 1,296,288 $ 1,994,517 $ 2,166,117 $ 1,925,140 $ 2,257,962 $ 2,182,643 $ 1,924,401 $ 2,492,984 $ Mining/processing 4,457,993 5,001,084 5,726,528 6,446,449 6,717,324 6,291,651 7,088,995 7,130,002 6,233,454 7,303,874Sales 3,394,807 3,757,466 4,246,191 3,882,558 3,691,820 3,937,691 4,220,157 4,527,677 4,065,292 8,501,430 Utility Users 3,134,265 3,289,837 3,658,588 4,018,841 3,755,043 3,601,434 3,873,263 3,759,934 3,439,780 3,229,073Franchise 1,114,846 1,068,712 1,210,925 1,332,218 1,330,527 1,348,162 1,410,694 1,355,055 1,345,110 1,386,036Business licenses 1,118,699 1,084,552 1,047,405 983,323 1,151,728 1,234,886 1,236,833 1,513,989 1,433,490 1,419,423Other 310,334 267,682 331,731 376,131 345,301 426,282 413,519 363,873 412,270 573,085 Motor vehicle in lieu 111,598 113,675 121,712 124,842 127,443 129,810 138,747 146,857 153,720 159,937Use of money and property 2,725,901 1,330,941 623,267 1,013,123 1,155,492 600,339 599,074 2,541,718 629,741 729,032Gain on sale of assets - 514,453 - - 718,150 4,572,836 - - - - Other 411,368 1,135,156 728,407 275,362 2,809,931 8,651,269 869,325 670,704 950,250 474,094 50,571,909 (5,974,974) (30,153,045) 5,785,449 - - - - (5,512,892) 8,952,218 Total primary government 76,374,658 15,209,587 (11,162,003) 26,232,813 23,968,876 32,719,500 22,108,569 24,192,452 15,074,616 35,221,186 Change in Net PositionTotal primary government 50,622,129 $ (3,920,486) $ (30,240,400) $ 6,092,398 $ 3,498,934 $ 4,291,296 $ 5,094,380 $ 5,117,760 $ (5,979,000) $ 13,731,449 $ * Per State Assembly Bill AB 1X26, redevelopment agencies in California were dissolved as of February 1, 2012. After this dissolution date, the assets and financial activities of the former Irwindale Community Redevelopment Agency are reported as a fiduciary fund in the financial statements of the City of Irwindale which serves as the Successor Agency to the Irwindale Community Redevelopment Agency.

City of IrwindaleChanges in Net PositionLast Ten Fiscal Years Extraordinary gain/(loss) on dissolution of redevelopment agency * Fiscal Year Ended June 30,
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Table 4
Changes in Fund Balances of Governmental Funds(modified accrual basis accounting) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Revenues:Taxes 22,994,591 $ 17,717,330 $ 17,209,830 $ 19,479,493 $ 19,304,177 $ 18,654,064 $ 20,597,369 $ 20,432,581 $ 18,908,037 $ 24,890,696 $ Licenses and permits 283,398 247,039 530,137 576,658 554,101 938,966 1,715,887 1,396,588 1,072,463 2,725,917Intergovernmental 854,348 1,088,969 870,432 815,984 685,971 474,772 563,951 1,017,960 804,439 998,062Charges for services 470,000 447,475 753,446 570,149 526,145 1,504,357 1,517,298 1,114,488 2,567,927 2,449,426Use of money and property 2,725,901 1,330,941 623,267 1,013,123 1,155,492 599,476 599,361 2,685,365 2,019,171 729,032Fines and forfeitures 385,350 332,347 225,655 212,850 193,467 243,812 305,749 326,981 204,280 137,662Contributions 2,000 8,600 10,730 208,041 556,028 41,079 37,550 253,094 3,379,612 61,674Miscellaneous 1,714,792 1,143,637 734,104 278,003 2,812,240 8,672,122 5,007,717 4,451,692 2,445,400 3,465,782 Total revenues 29,430,380 $ 22,316,338 $ 20,957,601 $ 23,154,301 $ 25,787,621 $ 31,128,648 $ 30,344,882 $ 31,678,749 $ 31,401,329 $ 35,458,251 $ Expenditures:General government 11,009,364 $ 6,891,893 $ 7,368,913 $ 7,459,738 $ 7,999,231 $ 13,525,715 $ 12,858,871 $ 9,197,821 $ 14,543,070 $ 9,134,721 $ Public safety 5,792,040 5,569,075 5,472,221 5,552,325 5,702,613 5,780,504 9,915,262 9,740,120 10,467,471 6,996,871 Parks and recreation 1,662,490 1,653,370 1,661,622 1,661,770 1,781,960 1,935,900 1,862,459 1,927,800 2,050,185 1,973,355 Public works 4,407,686 4,159,516 4,345,647 4,793,164 4,741,024 6,610,493 8,418,135 8,016,992 6,428,605 6,406,208 Capital outlay 1,449,905 927,084 1,772,245 2,429,246 987,916 1,490,419 2,927,419 3,510,263 5,669,393 3,514,216 Debt Service:

Principal 3,739,902 445,159 4,835,000 440,000 455,000 465,000 480,000 495,000 520,000 540,000 Interest and fiscal charges 4,246,611 235,979 409,021 145,356 136,556 135,308 131,076 126,996 119,598 71,786 Total expenditures 32,307,998 $ 19,882,076 $ 25,864,669 $ 22,481,599 $ 21,804,300 $ 29,943,339 $ 36,593,222 $ 33,014,992 $ 39,798,322 $ 28,637,157 $ Excess of revenues
over (under) expenditures (2,877,618) $ 2,434,262 $ (4,907,068) $ 672,702 $ 3,983,321 $ 1,185,309 $ (6,248,340) $ (1,336,243) $ (8,396,993) $ 6,821,094 $ Other financing sources (uses):Transfers in 10,041,173 $ 642,717 $ 3,963,307 $ 1,200,515 $ 3,909,009 $ 5,391,719 $ 3,006,609 $ 6,372,238 $ 5,523,924 $ 14,598,853 $ Transfers out (10,041,173) (642,717) (3,963,307) (1,200,515) (3,909,009) (5,391,719) (3,006,609) (6,372,238) (5,523,924) (14,598,853) Proceeds on sale of land held - 514,453 - - 718,150 4,572,836 - 1,229,321 - - Loss on sale of land held - - - - - - - (2,542,192) (5,512,892) 8,952,218 Bonds issued - - 3,870,000 - - - - - - -
Bond premium - - 131,572 - - - - - - -
Contributions to Successor Agency (545,416) - - - - - - - - - Total other financing sources (uses) (545,416) $ 514,453 $ 4,001,572 $ - $ 718,150 $ 4,572,836 $ - $ (1,312,871) $ (5,512,892) $ 8,952,218 $ Extraordinary Gain/(Loss) * (31,443,000) (1,174,974) (30,153,045) 5,785,449 - - - - - - Net change in fund balances
before restatements (34,866,034) $ 1,773,741 $ (31,058,541) $ 6,458,151 $ 4,701,471 $ 5,758,145 $ (6,248,340) $ (2,649,114) $ (13,909,885) $ 15,773,312 $ Restatement of fund balances - - - - - - - - - 156,534
Net change in fund balances,
after restatement (34,866,034) $ 1,773,741 $ (31,058,541) $ 6,458,151 $ 4,701,471 $ 5,758,145 $ (6,248,340) $ (2,649,114) $ (13,909,885) $ 15,929,846 $ Debt service as a percentage of 25.88% 3.59% 21.77% 2.92% 2.84% 2.11% 1.82% 2.11% 1.87% 2.44% noncapital expenditures **
*
City of IrwindaleLast Ten Fiscal Years
**
Per State Assembly Bill AB 1X26, redevelopment agencies in California were dissolved as of February 1, 2012. The assets and financial activities of the former Irwindale Community Redevelopment Agency are now reported as a fiduciary fund in the financial statements of the City of Irwindale which serves as the Successor Agency to the Irwindale Community Redevelopment Agency, which has resulted in these Extraordinary Gains/(Loss) amounts.

The amount of capital outlay used to calculate the ratio of total debt service expenditures to noncapital expenditures is based on the capital outlay amount in the government-wide statement, Reconciliation of the Statement of Revenues, Expenditures, and Changes to Fund Balances of Governmental Funds to the Statement of Activities Fiscal Year Ended June 30,
129
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Table 6
(accrual basis of accounting)
Fiscal
Year Special Mining Special Mining Total
Ended Excavation Processing Excavation Processing Mining June 30 Tax Tax Tax Tax Taxes
2012 1,327,094 679,849 1,621,328 829,722 4,457,993
2013 1,491,796 759,545 1,822,951 926,792 5,001,0842014 1,698,843 879,048 2,076,325 1,072,312 5,726,5282015 1,917,157 984,895 2,343,051 1,201,346 6,446,4492016 1,982,039 1,042,060 2,422,446 1,270,779 6,717,3242017 1,857,818 979,163 2,260,579 1,194,091 6,291,6512018 2,091,731 1,099,413 2,557,242 1,340,609 7,088,9952019 2,097,535 1,112,120 2,564,302 1,356,045 7,130,0022020 1,638,905 1,166,733 2,005,071 1,422,745 6,233,4542021 1,919,450 1,368,957 2,346,581 1,668,886 7,303,875 City of IrwindaleMining Tax Revenues Last Ten Fiscal Years Source: City of Irwindale Finance Department
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148
0 City Council
0Successor Agency
0 Housing Authority
D Reclamation Authority
OJoint Powers Authority
Date: April 13, 2022
Cily(lf

IRWINDALE

AGENDA REPORT
To: Honorable Mayor and Members of the City Council
CC, SA, HA Item 2B
Honorable Chair and Members of the Successor Agency Board Honorable Chair and Members of the Housing Authority Board From: Julian A. Miranda, City Manager/Executive Director Discussion on How Public Meetings are to be Conducted Under the Current Issue: Local Declared Emergency
City Manager/Executive Director's Recommendation:

Staff recommends that the City Council, Successor Agency, and Housing Authority discuss and provide direction to staff regarding the manner in which public meetings are conducted:

1. Continue to conduct meetings under AB 361 and adopt Resolution No. 2022-30- 3280, Resolution No. SA 2022-31-3281, and Resolution No. HA 2022-06-116 entitled, "A JOINT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

IRWINDALE, SUCCESSOR AGENCY TO THE IRWINDALE COMMUNITY

REDEVELOPMENT AGENCY, AND THE BOARD OF THE HOUSING AUTHORITY

OF THE CITY OF IRWINDALE, CALIFORNIA, RE-RATIFYING THE

PROCLAMATION OF A STATE OF EMERGENCY BY GOVERNOR NEWSOM ON MARCH 4, 2020, AND AUTHORIZING REMOTE HYBRID MEETINGS OF THE LEGISLATIVE BODIES OF THE CITY OF IRWINDALE FOR THE 30-DAY PERIOD BEGINNING APRIL 13, 2022 THROUGH MAY 13, 2022 PURSUANT TO THE RALPH M. BROWN ACT AND ASSEMBLY BILL NO. 361 "; or

2. Resume public meetings in accordance with the Ralph M. Brown Act (pre-pandemic) requirements, and require all members of the legislative body and public to attend the meetings in person; or

3. Resume public meetings in accordance with the Ralph M. Brown Act (pre-pandemic) requirements, require all members of the legislative body to attend the meetings in person, and allow the public to attend the meetings and address the council in person or via teleconference.

Administrative Action:

Submitted I Prepared by:

Theresa Olivares, Assistant City Manager
01005.0001/781540.1 Page 1
Reviewed by:

Adrian R. Guerra, City Attorney
Jeanette Duran,
Interim Finance Director I City Treasurer
Approved by:

Electronically Approved
Julian A. Miranda, City Manager I Executive Director ~zj,,_,g ___ -~fJ_. __ ~--· ~-- Background and Analysis:

Since September 29, 2021, the City Council, jointly with the Successor Agency and Housing Authority have adopted resolutions declaring an exemption under AB 361, allowing the legislative bodies to meet via teleconference and forego the Brown Act's traditional agenda posting, physical access, and quorum requirements for teleconferencing. The City Council, Successor Agency, and Housing Authority (collectively, "City") have reviewed and adopted the joint resolutions every 30 days, reratifying the existence of a local emergency and authorizing remote hybrid meetings for all legislative bodies.

The City's current resolution authorizing exemption under AB 361 expires on April 14, 2022. The City has three (3) options to consider relating to the conduct of public meetings under the current local declared emergency:

1. Continue to conduct public meetings under AB 361; or

2. Resume public meetings in accordance with the Ralph M. Brown Act (prepandemic) requirements, and require all members of the legislative body and public to attend the meetings in person; or

3. Resume public meetings in accordance with the Ralph M. Brown Act (prepandemic) requirements, require all members of the legislative body to attend the meetings in person, and allow the public to attend the meetings and address the council in person or via teleconference.

OPTION 1: Conduct Public Meeting Pursuant to AB 361
In order for the legislative body to conduct the public meetings under AB 361, the legislative body must meet one of the following criteria:

1. The local agency holds a meeting during a proclaimed state of emergency, and state or local officials have imposed or recommended measures to promote social distancing; or

2. The local agency holds a meeting during a proclaimed state of emergency and has determined, by majority vote, that, as a result of the emergency, meeting in person would present imminent risks to the health or safety of attendees.

Page2
Since the State's reopening, the number of COVID cases rapidly increased due to the Omicron variant, however the number of cases has now decreased. The State of California has implemented a phased rollback of the executive orders that were implemented due to COVID-19.The remaining 15 COVID-19-related executive order provisions will expire on June 30, 2022. However, the State's declared state of emergency will continue after June 30, 2022. On March 8, 2022, the City Council adopted Resolution No. 2022-23-3273 (Attachment "A"), re-ratifying the local state of emergency to continue to make resources available to address the continuing effects of COVID-19.

Additionally, on March 4, 2022 the Los Angeles County Department of Public Health published the Reducing Risk Guidance (Attachment "B"), which recommends social distancing from people outside your household when their vaccination status is unknown.

As a result, the findings exist for the City to continue to conduct the public meetings under the AB 361 exemption, should this be the City's desire.

Additional requirements under AB 361 are as follows:

1. Timely meeting notices and agenda posting.

2. Allow the public to access the meeting and address the legislative body via a callin option or an internet-based service option.

3. In the event of a service disruption preventing the broadcasting of the meeting or the ability for the public to comment, the meeting must be stopped until public access is restored.

4. Legislative bodies may allow public comments to be submitted prior to a meeting, but must also allow public comments to be submitted in real time.

5. When providing a public comment period, whether after each item or during a general comment period, a legislative body must allow reasonable time for members of the public to comment. Timed public comment periods cannot be closed until that timed public comment period has elapsed.

6. Legislative body is required to verify teleconferencing exemption status every 30 days.

The attached joint resolution for the City Council, Successor Agency, and Housing Authority, make the findings necessary for the legislative bodies to declare an exemption under AB 361 as (1) there is an existing state of emergency declared by the Governor and (2) the Los Angeles County Department of Public Health's guidance recommends to social distance from people outside your household or when vaccination status is unknown.

The attached Resolution modifies public meetings as follows:
a. AB 361, attached to the Resolution as Exhibit A, regarding teleconference requirements allowing City legislative bodies to hold public meetings by teleconferencing or electronically, and in-person, without noticing the teleconferenced locations on the agenda, without making teleconferenced locations accessible to the public, without making physical locations accessible to the public, without posting agendas at teleconferenced locations, without requiring members of the legislative bodies to be physically present at the 01005.0001/781540.1 Page3
meeting, and without requiring a quorum of the members of the legislative body to participate from locations with the City's jurisdiction, as long as the agenda that is posted at least 72 hours in advance indicates that members of the legislative body may be participating electronically, provides the teleconference or webinar access information by which the public may participate electronically, and lists the procedure for individuals with disabilities to request reasonable accommodations;
b. All public meeting agendas shall be posted at least 72 hours prior to a regular meeting and at least 24 hours prior to a special meeting; and c. Members of the public will have the ability to access the meeting and directly address the legislative body via a call-in option, an internet-based service provider, or in-person. Members of the public who wish to access the meeting inperson shall comply with all health and safety protocols imposed for in-person attendance to promote social distancing.

In the event of a service disruption that prevents broadcasting of the meeting, the meeting will stop and no further action on the agenda items will occur until (1) an attempt to restore service for a 10-minute period, and (2) adjourning the meeting to a new date and time when an unresolved issue exceeds the 10-minute time period.

OPTION 2: Conduct Public Meetings Pursuant to the Ralph M. Brown Act (Everyone In-Person)
The City may elect to resume in-person meetings in accordance with the Brown Act (prepandemic) requirements for public meetings. As a result, all legislative body members would be required to attend the meetings in-person. Under this option, the public will only be able to address the legislative body by (a) providing written comments in advance of the meeting, or (b) attending the meeting in-person. Additionally, the broadcasting of the public meetings would be view only; no public comments would be allowed through a callin option or an internet-based service provider.

OPTION 3: Conduct Public Meetings Pursuant to the Ralph M. Brown Act (legislative Body In-Person and Public In-Person or via Teleconference) The City may elect to resume in-person meetings in accordance with the Brown Act (prepandemic) requirements for public meetings. As a result, all legislative body members would be required to attend the meetings in-person. Under this option, the public will be able to address the legislative body by (a) providing written comments in advance of the meeting, (b) attending the meeting in-person, (c) using the call-in option, or (d) using an internet-based service provider.

ADDITIONAL ITEMS FOR CONSIDERATION

1. Receiving Public Comments: To assist with the administrative facilitation of public comments and to ensure that members of the public have an opportunity to address the legislative body staff recommends the Council continue to receive public comments in the following manner (this applies to Option 1 and Option 3):

Page4
a. 1st: In-person attendees - members of the public attending the meeting in person will be called upon to address the legislative body.
b. 2nct: Teleconference attendees - members of the public attending the meeting via telephone or electronically will be called upon to address the legislative body. c. 3rct: In-person attendees who did not previously provide comments on the matter being discussed by the legislative body will be called to address the legislative body.
d. 4th: Teleconference attendees who did not previously provide comments on the matter being discussed by the legislative body will be called to address the legislative body.

2. Reserved Staff Seating: A need exists to reserve seating for staff. The first five seats of the front row on the north side of the Council Chamber will be designated for staff use.

3. Disinfecting Lectern: Staff will continue to disinfect the lectern after each speaker.

Fiscal Impact:

Conducting remote hybrid public meetings will require City staff to assist with the meeting and public participation, remotely or in-person. The fiscal impact will be based on the amount of staff required and the duration of the meeting. The fiscal impact for all Council and Commission meetings for the 30-day period beginning April 13, 2022 through May 13, 2022 is estimated to be approximately $900.

Attachment:

1. Joint Resolution No. 2022-30-3280, Resolution No. SA 2022-31-3281, and Resolution No. HA 2022-06-116

2. Attachment A: Resolution No. 2022-23-3273

3. Attachment B: Los Angeles County Department of Public Health Reducing Risk Guidance
01005.0001/781540.1 Page5
RESOLUTION NO. 2022-30-3280
RESOLUTION NO. SA 2022-31-3281
RESOLUTION NO. HA 2022-06-116

A JOINT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE,

SUCCESSOR AGENCY TO THE IRWINDALE COMMUNITY REDEVELOPMENT

AGENCY, AND THE BOARD OF THE HOUSING AUTHORITY OF THE CITY OF

IRWINDALE, CALIFORNIA, RE-RATIFYING THE PROCLAMATION OF A STATE OF EMERGENCY BY GOVERNOR NEWSOM ON MARCH 4, 2020, AND AUTHORIZING

REMOTE HYBRID MEETINGS OF THE LEGISLATIVE BODIES OF THE CITY OF IRWINDALE FOR THE 30-DAY PERIOD BEGINNING APRIL 13, 2022 THROUGH MAY 13, 2022 PURSUANT TO THE RALPH M. BROWN ACT AND ASS EMBLY BILL NO. 361
WHEREAS, all meetings of the legislative body are open and public, as required by the Ralph M. Brown Act, Government Code sections 54950 - 54963, so that any member of the public may attend, observe, and participate in a meaningful way; and WHEREAS, the Brown Act under Government code section 54953(b)(3), allows a local legislative body to hold public meetings by teleconference and to make public meetings accessible telephonically or otherwise electronically to all members of the public seeking to attend and to address the local legislative body, as long as the following requirements are met: (1) each teleconference location from which a member is participating is noticed on the agenda; (2) each teleconference location is accessible to the public; (3) members of the public must be able to address the body at each teleconference location; (4) at least one member of the legislative body must be physically present at the location specified in the meeting agenda; and (5) during teleconference meetings, at least a quorum of the members of the local body must participate from locations within the local body's territorial jurisdiction; and
WHEREAS, on March 4, 2020, Governor Newsom declared the existence of a state of emergency for the State of California in response to the outbreak of a novel respiratory illness known as COVID-19; and
WHEREAS, on March 17, 2020 Governor Newsom issued Executive Order N-29-20, suspending the Brown Act teleconferencing requirements allowing legislative bodies to hold public meetings solely by teleconference, or otherwise electronically, without listing the teleconference locations and without any physical location, as long as the agenda that is posted 72 hours in advance indicates that the members of the legislative body will 01005.00011781541.1 Resolution No. 2022-30-3280
Resolution No. SA 2022-31-3281
Resolution No. HA 2022-06-116

Page 1 ends

Irwindale City CouncilApril 13, 2022

Irwindale City Council
April 13, 2022