Cities Index.
Agenda packet

Lawndale City Council
April 7, 2025

Document
Agenda packet
Meeting
April 7, 2025
Body
Lawndale City Council
Pages
11
Original file
109.8 MB
Text extracted from the city's file for reading and search. Open the original on firebasestorage.googleapis.com. That file is the official record.

CITY OF LAWNDALE

AGENDA OF THE LAWNDALE

CITY COUNCIL REGULAR MEETING
Monday, April 7, 2025, 6:30 PM
Council Chambers
14717 Burin Ave
Lawndale, CA 90260
Any person who wishes to address the City Council regarding any item listed on this agenda or any other matter that is within its subject matter jurisdiction is invited, but not required, to fill out a Public Meeting Speaker Card and submit it to the City Clerk prior to the oral communications portion of the meeting. The purpose of the card is to ensure that the speaker’s name is correctly recorded in the meeting minutes and, where appropriate, to provide contact information for staff follow-up.

How to observe the Meeting:

To maximize public safety while still maintaining transparency and public access, members of the public can now observe the meeting in person. Members of the public are still be able to view the meeting on YouTube “Lawndale CityTV”, the City Website, and Lawndale Community Cable Television on Spectrum and Frontier Channel 3.

Copies of this Agenda may be obtained prior to the meeting inside the Lawndale City Hall foyer or on the City Website. Interested parties may contact the City Clerk Department at (310) 973-3213 for clarification regarding individual agenda items.

This Agenda is subject to revision up to 72 hours before the meeting.

A. CALL TO ORDER AND ROLL CALL
B. CEREMONIALS (Flag Salute and Inspiration)
C. PUBLIC SAFETY REPORT

1. Los Angeles County Sheriff’s Department Update

2. Los Angeles County Fire Department Update
D. PRESENTATIONS

3. Recognition of Outgoing Senior Citizen Advisory Committee Members — Recognizing outgoing Senior Citizen Advisory Committee members.

4. AT&T Update on Public Participation Hearings Dates with the California Public Utilities Commission and AT&T Sponsored Bill AB 470 (McKinnor): The Connected California Act — Presentation by McKenzie Neely-Wright, Area Manager, External Affairs, AT&T.

E. ORAL COMMUNICATIONS - ITEMS NOT ON THE AGENDA (Public Comments) F. COMMENTS FROM COUNCIL
G. CONSENT CALENDAR
Items 5 through 8 will be considered and acted upon under one motion unless a City Councilmember removes individual items for further City Council consideration or explanation.

5. Motion to read by title only and waive further reading of all ordinances listed on the Agenda — Recommendation: that the City Council read by title only and waive further reading of all ordinances listed on the agenda.

6. Accounts Payable Register
— Recommendation: that City Council adopts Resolution No. CC-2504-017 authorizing the payment of certain claims and demands in the amount of $1,108,591.55.

7. Minutes of the Lawndale City Council Regular Meeting - March 17, 2025 — Recommendation: that the City Council approve the minutes.

8. Approval of County of Los Angeles' Department of Public Health Contract — Recommendation: that the City Council approve the Public Health Services Contract with the County of Los Angeles’ Department of Public Health for public health services, effective immediately upon execution through June 30, 2029, with automatic five (5) year terms thereafter.

H. PUBLIC HEARING

9. 2024 Annual Progress Report on the Status of the General Plan and Housing Element — Recommendation: that the City Council 1.) Review the 2024 draft Annual Report, make any desired revisions; 2.) Direct staff to forward the report to the State Department of Housing and Community Development and the Governor’s Office of Planning and Research; and 3.) Adopt City Council Resolution 2504-018.

10. Urgency ordinance for a Zoning Map amendment of properties to establish a Housing Opportunity Overlay Zones for various properties within the City and Hawthorne Boulevard Specific Plan; and Amendment to Title 17 of the Lawndale Municipal Code to Chapter 17.54 Housing Opportunity Overlay Zones — Recommendation: that the City Council 1.) Conduct a public hearing; 2.) Determine that Urgency Ordinance No. 1210-25 is exempt from the California Environmental Quality Act ("CEQA") pursuant to Section 15183 of the CEQA Guidelines; and 3.) Adopt by four-fifths (4/5) vote of the City Council Ordinance No. 1210-25.

I. ADMINISTRATION

11. Discussion of SB 79 (Wiener) Transit-Oriented Development Bill — Recommendation: that the City Council 1.) Discuss the notice of opposition to SB 79; 2.) Authorize the Mayor to sign letter and direct the City Manager's Office to send the notice of opposition; or 3.) Direct staff to communicate to the League of California Cities that the City is not interested in sending the notice of opposition; or 4.) Provide further direction to staff.

12. Illegal Fireworks Suppression Plan 2025
— Recommendation: that the City Council review the Illegal Fireworks Suppression Plan for 2025. This suppression plan follows the protocols of the previous four years.

13. Reject All Bids for Project 602719-24 Various Locations ADA Sidewalks & Access Ramps — Recommendation: that the City Council reject all bids and authorize staff to re-advertise the project for bidding.

14. Amendment No. 1 to Cooperative Agreement with LA County- Rosecrans Ave. TSSP — Recommendation: that the City Council authorize the City Manager to execute Amendment No. 1 to Cooperative Agreement (Attachment B) between the City of Lawndale and Los Angeles County.

15. Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2024 — Recommendation: that the City Council receive and file the Annual Comprehensive Financial Report for the year ended June 30, 2024.

16. Award of Professional Auditing Services Contract
— Recommendation: that the City Council approve the Contract Services Agreement for Professional Auditing Services with Rogers Anderson Malody and Scott, LLP and authorize the Mayor to execute the agreement on behalf of the City.

17. City Website Agreement
— Recommendation: that City council approve the 3 year agreement with PowerSchool for a total of $16,738.10 J. CITY MANAGER REPORT
K. ITEMS FROM CITY COUNCILMEMBERS

18. Report of Attendance at Meetings
L. CLOSED SESSION

19. Conference with Labor Negotiator
— The City Council will conduct a closed session, pursuant to Government Code section 54957.6, with the City Manager, the City Attorney, and the City's negotiators, regarding labor negotiations with Local 1895, Council 36, American Federation of State, County and Municipal Employees, AFL-CIO, representing the City's mid-management and classified employees.

20. Conference with Legal Counsel – Existing Litigation — The City Council will conduct a closed session, pursuant to Government Code section 54956.9(d)(1), to discuss existing litigation: Name of Case: Corprue v. City of Lawndale (LA Superior Court Case No. 20STCV14617).

M. ADJOURNMENT
The next regularly scheduled meeting of the City Council will be held at 6:30 p.m. on Monday, April 21, 2025, in the Lawndale City Hall Council Chamber, 14717 Burin Avenue, Lawndale, California.

It is the intention of the City of Lawndale to comply with the Americans with Disabilities Act (ADA) in all respects. If, as an attendee or a participant at this meeting, you need special assistance beyond what is normally provided, we will attempt to accommodate you in every reasonable manner. Please contact the City Clerk Department (310) 973-3213 prior to the meeting to inform us of your particular needs and to determine if accommodation is feasible. Please advise us at that time if you will need accommodation to attend or participate in meetings on a regular basis.

I hereby certify under penalty of perjury under the laws of the State of California that the agenda for the regular meeting of the City Council to be held on April 7, 2025, was posted not less than 72 hours prior to the meeting.
/s/ Yvette Palomo
Yvette Palomo, Assistant City Clerk
Date Posted: April 3, 2025

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Diane Parsley, Executive Assistant
SUBJECT: Recognition of Outgoing Senior Citizen Advisory Committee Members

BACKGROUND
The City is recognizing outgoing Senior Citizen Advisory Committee members for their service by presenting them with a City Plaque or Certificate of Commendation as per Council Policy No. 26-95 - Recognition Requests.

Attachments
Agenda Cover Page_Committee Members Outgoing.pdf

ATTACHMENT A
City of Lawndale
Presentations
April 7, 2025
City Council Meeting
Recognition of Service
Outgoing Committee Members
Senior Citizen Advisory Committee
Harlika P. O’Balles
Ruthi Davis
Louise Karen Gomes
Maria Pech
Christine Salvador
Presented To
Harlika P. O’Balles
(City of Lawndale Logo Here)
In Recognition of your Dedicated Service to the

SENIOR CITIZEN ADVISORY

COMMITTEE
June 16, 2010 to February 28, 2025
~ ~ ~
Presented by the Lawndale City Council
April 7, 2025
Presented To
Ruthi Davis
(City of Lawndale Logo Here)
In Recognition of your Dedicated Service to the

SENIOR CITIZEN ADVISORY

COMMITTEE
June 16, 2010 to February 28, 2025
~ ~ ~
Presented by the Lawndale City Council
April 7, 2025

City of Lawndale
Certificate of Commendation
Presented To
Louise Karen Gomes
In Recognition of your Dedicated Service to the

SENIOR CITIZEN ADVISORY COMMITTEE
November 6, 2023 to February 28, 2025
Mayor Robert Pullen-Miles

Mayor Pro Tem Pat Kearney Councilmember Bernadette Suarez Councilmember Sirley Cuevas Councilmember Francisco M. Talavera Presented April 7, 2025
City of Lawndale
Certificate of Commendation
Presented To
Maria Pech
In Recognition of your Dedicated Service to the

SENIOR CITIZEN ADVISORY COMMITTEE
March 18, 2024 to February 28, 2025
Mayor Robert Pullen-Miles

Mayor Pro Tem Pat Kearney Councilmember Bernadette Suarez Councilmember Sirley Cuevas Councilmember Francisco M. Talavera Presented April 7, 2025

City of Lawndale
Certificate of Commendation
Presented To
Christine Salvador
In Recognition of your Dedicated Service to the

SENIOR CITIZEN ADVISORY COMMITTEE
June 17, 2024 to February 28, 2025
Mayor Robert Pullen-Miles

Mayor Pro Tem Pat Kearney Councilmember Bernadette Suarez Councilmember Sirley Cuevas Councilmember Francisco M. Talavera Presented April 7, 2025

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Yvette Palomo, Assistant City Clerk
SUBJECT:

AT&T Update on Public Participation Hearings Dates with the California Public Utilities Commission and AT&T Sponsored Bill AB 470 (McKinnor): The Connected California Act
This item is a presentation by McKenzie Neely-Wright, Area Manager, External Affairs, AT&T. The attachments include information on AB 470 (McKinnor) The Connected California Act and the Californians for a Connected Future stakeholder process.

Attachments
Attachment A AB 470 (McKinnor) Fact Sheet
Attachment B Californians for a Connected Future Reform Principles

ATTACHMENT A
AB 470 (McKinnor) The Connected California Act

FACT SHEET
Sponsor: Assemblymember Tina McKinnor
Staff Contact: Terry Schanz, [email protected]
As Amended: March 17, 2025

ISSUE____________________________________________________________________ Californians need reliable, fast and affordable communication options. Outdated state laws steer significant investments away from modern technologies and into obsolete copper landline technology that fails to meet modern consumer needs. An estimated 5% of households within the service area of the state's largest landline provider still subscribe to copper-based home phone service - a number that continues to decline, while costing millions annually to maintain.

Climate crisis caused natural disasters have demonstrated that it is even more critical to have a modern communications system that meets the needs of California residents. Californians must have reliable access to critical information in real time, no matter their location. Connectivity is also vital for our public safety partners to ensure they have the tools they need to communicate situational awareness, pinpoint people faster and issue alerts, warnings and other critical information. Californians already demonstrate that they turn to their modern networks during a crisis – with about 95% of 911 calls being made through modern technology. 1 SOLUTION____________________________________________________________ AB 470 will incentivize investment in more advanced and affordable communications for all Californians. Modern network services are more innovative, reliable, fast and generally meet the twenty-first-century needs of Californians. In addition to superior services and reliability, the cost of high-speed broadband and wireless services have been steadily decreasing for the past two decades, while during the same period, copper landline services have drastically increased in cost. With affordable modern internet-based and wireless-based phone services, consumers benefit from greater affordability and additional features like texting, video calls, and high-speed internet access.

AB 470 would change outdated state regulations to allow for the transition of customers from obsolete copper to modern communications technologies. The transition would occur only in two areas: where there are no customers or population, and in census blocks where customers are well-served with at least three other carriers, and one of the carriers must be a wireline provider.

Importantly, under this bill, consumers can challenge any determination indicating their residence is well-served, ensuring they can retain their copper landline for a period of time if there is no equally reliable alternative. This bill acknowledges areas in California that remain not yet well-served by reliable alternatives. Recognizing the complexity of transitioning not well-served areas, it provides for developing solutions through an ongoing rulemaking 1 NHTSA’s National 911 Program: 911 Stats & Data by State, 2023 proceeding at the Public Utilities Commission.

Additionally, this transition helps our state move toward a more sustainable and efficient future.

Fiber-based high-speed networks, both wired and wireless, are significantly more energy-efficient, utilizing far less energy to provide these upgraded capabilities.

AB 470 reflects extensive stakeholder input and focuses on modernizing California’s communications network for all while ensuring that no Californian is left behind. This bill facilitates the transition of California households through a phased, multi-year approach to ensure reliable phone service for everyone.

SUPPORT______________________________________________________________ Californians For A Connected Future

ATTACHMENT B
Modernizing Telecommunications Laws
to Ensure Reliable, Fast & Affordable
Communications FOR ALL
Commitment to a collaborative and transparent stakeholder process to move California connectivity forward All Californians deserve reliable, fast and affordable communications options – no matter who you are, where you live, or why you need to be connected. But outdated laws lead to massive investments in aging technology that consumers are increasingly abandoning because they do not meet their needs. We must prepare California for the future and modernize state law to invest in innovative, reliable, fast and affordable communications technologies for all and make sure no customers are left behind in the transition.

PRINCIPLES FOR REFORM
The Californians for a Connected Future (CCF) stakeholder process is guided by the following principles:
caconnectedfuture.org 2/13/25

NO CALIFORNIAN WILL BE LEFT WITHOUT RELIABLE PHONE SERVICE IN THEIR HOMES – INCLUDING 9-1-1 SERVICES.
l Current copper services will be maintained until new technologies are available that are proven to be equally or more reliable.
l Customers should continue to have access to affordable services, comparable to what they pay today.
l Mobile technologies continue to be important options in an emergency, especially as people may need to evacuate from their homes. Investing in modern, safe and reliable communications options for all Californians is a priority.

A PHASED, MULTI-YEAR APPROACH IS BEST FOR CUSTOMERS AND BEST FOR CALIFORNIA.
l That means transitioning customers over years, not months. ¡ First, areas where there are no homes, no businesses and no customers should transition first. ¡ Next, establish an orderly transition in areas well-served by other options for home phone service – including home phone options that run over high-speed internet wires (fiber or cable) or that run over reliable wireless signals.
¡ The final phase would care for less well-served areas. This transition would consider the circumstances of customers living in areas that are not currently well-served with modern communications services.

ANY TRANSITION WILL BE A COLLABORATIVE AND TRANSPARENT
PROCESS.
l A collaborative and transparent stakeholder process is necessary to equitably move California forward.
l A comprehensive customer education and transition plan is necessary to ensure all customers maintain the same or better home phone service throughout any approved transition.

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Vanesa Alvarez, Administrative Assistant
SUBJECT:

Motion to read by title only and waive further reading of all ordinances listed on the Agenda

RECOMMENDATION
Staff recommends that the City Council read by title only and waive further reading of all ordinances listed on the agenda.

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Hrant Manuelian, Finance Director/City Treasurer SUBJECT: Accounts Payable Register

RECOMMENDATION
Staff recommends that City Council adopts Resolution No. CC-2504-017 authorizing the payment of certain claims and demands in the amount of $1,108,591.55.

Attachments
A. CC-2504-017 - AP Resolution - April 7, 2025.pdf

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY:

Vanesa Alvarez, Administrative Assistant
Yvette Palomo, Assistant City Clerk
SUBJECT: Minutes of the Lawndale City Council Regular Meeting - March 17, 2025

RECOMMENDATION
Staff recommends that the City Council approve the minutes.

Attachments

03.17.25 Minutes Draft.pdf

ATTACHMENT A

DRAFT MINUTES OF THE

LAWNDALE CITY COUNCIL REGULAR MEETING
March 17, 2025
A. CALL TO ORDER AND ROLL CALL
Mayor Pullen-Miles called the meeting to order at 6:30 p.m. in the City Hall Council Chamber, 14717 Burin Avenue, Lawndale, California.

Councilmembers Present: Mayor Robert Pullen-Miles, Mayor Pro Tern Kearney, Councilmember Bernadette Suarez, Councilmember Francisco M. Talavera, Councilmember Sirley Cuevas Other Participants: City Manager Dr. Sean M. Moore, City Attorney Gregory M. Murphy, City Clerk Erica Harbison, Assistant City Clerk Yvette Palomo, Deputy City Manager/Director of Human Resources Raylette Felton, Los Angeles County Sheriffs Department Captain Nicole Palomino, Municipal Services Director Michael Reyes, Finance Director Hrant Manuelian, Public Works Director Luis (Lucho) Rodriguez, Community Development Director Peter Kann
B. CEREMONIALS (Flag Salute and Inspiration)
Councilmember Suarez led the flag salute.

Pastor Mathew Harbison of Lawndale Wesleyan Church provided the inspiration.

C. PUBLIC SAFETY REPORT

1. Los Angeles County Sheriff's Department Update
Captain Palomino summarized the recent law enforcement activities.

D. PRESENTATIONS

2. Recognition of Outgoing Commissioners and Board Members - Recognizing outgoing Commissioners and Board Members.

The City Council recognized outgoing Commissioners and Board Members.

3. Recognition of Vilma Hall, Senior Recreation Leader
- Retirement Service Recognition of Vilma Hall, Senior Recreation Leader.

The City Council recognized retiring Senior Recreation Leader Vilma Hall.

E. ORAL COMMUNICATIONS - ITEMS NOT ON THE AGENDA (Public Comments) Matthew Harbison, Pastor of Lawndale Wesleyan Church thanked the City Council for recognizing staff and residents who serve the City.

DRAFTMinutes - City Council Regular Meeting
March 17, 2025
2 DRAFTMinutes - City Council Regular Meeting
March 17, 2025
3 DRAFTMinutes - City Council Regular Meeting
March 17, 2025
4 DRAFTMinutes - City Council Regular Meeting
March 17, 2025
5 DRAFTMinutes - City Council Regular Meeting
March 17, 2025
6 DRAFTMinutes - City Council Regular Meeting
March 17, 2025
7 CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Raylette Felton, Deputy City Manager/Director of Human Resources SUBJECT: Approval of County of Los Angeles' Department of Public Health Contract

BACKGROUND
In October 2024, the County of Los Angeles Board of Supervisors authorized and approved the Department of Public Health (Department) to prepare an updated standard agreement (contract) for public health services between the Department of Public Health and 85 cities. The updated contract provides language and terms to reflect the changes in law and public health practices over the course of the past sixty years, as many of the contract’s date back to the 1950’s and 1960’s. The City’s current Public Health Services Agreement was updated by letter agreement in 2004, to add stormwater inspections to the environmental health inspection services. It is recommended that City Council consider and approve the updated standard contract for public health services between the Department of Public Health and City of Lawndale.

STAFF REVIEW
The City has contracted with the County of Los Angeles for public health services since 1959. The County has prepared and submitted a renewal contract for the City’s consideration and execution. Upon execution, the contract will continue in effect until June 30, 2029, and automatically renew every five (5) years, without action needed by the City or County, unless the City or County decide to terminate the agreement 180 days prior to the beginning of the following July 1st fiscal year. Renewing the contract will allow for the County to continue to provide public health services to the City; allow the County’s Health Officer to act as the Heath Officer for the City in compliance with the California Health and Safety Code Sections 101470 and 101475; and allows for the Department of Public Health to also serve as the City’s Environmental Health Department. As the services provided by the County are essential to the continuity of public health services for the City, staff recommends the approval of the Public Health Services Contract with the County of Los Angeles’ Department of Public Health.

LEGAL REVIEW
The City Attorney’s office has reviewed and approved the Public Health Services Contract with the County of Los Angles’ Department of Public Health as to form.

FISCAL IMPACT
The Department of Public Health provides public health services at no cost to cities. The contract continues to allow the Department of Public Health to solely collect permit fees to fund the cost for services. Approval of the County of Los Angeles Public Health Services Contract has no fiscal impact to the City.

RECOMMENDATION
Staff recommends that the City Council approve the Public Health Services Contract with the County of Los Angeles’ Department of Public Health for public health services, effective immediately upon execution through June 30, 2029, with automatic five (5) year terms thereafter.

Attachments
Attachment - COLA -Public Health Services Contract.pdf

ATTACHMENT A

Page 1 of 10 ends

City of Lawndale – PH-005633
Contract No. PH-005633

DEPARTMENT OF PUBLIC HEALTH

PUBLIC HEALTH SERVICES CONTRACT
THIS CONTRACT “Contract” is made and entered into on _______________ by and between COUNTY OF LOS ANGELES
(hereafter "County")
and CITY OF LAWNDALE
(hereafter "City")
THIS PUBLIC HEALTH SERVICES CONTRACT ("Contract") is made by and between the County of Los Angeles, hereinafter referred to as the "County", and the City of Lawndale hereinafter referred to as "City."
RECITALS:

The City desires to continue to contract with the County for the performance of public health services by the County’s Department of Public Health (“Public Health”), for the County’s Health Officer to act as the City’s Health Officer, and for the County's Department of Public Health to serve as the City's Environmental Health Department.

The County agrees to continue performing such services on the terms and conditions set forth in this Contract.

This Contract is authorized by California Health and Safety Code Sections 101400 and 101405.

To effectuate public health services for the City, the County and its duly appointed Health Officer shall exercise the powers and duties that are conferred upon local health officers by law.

Page 2 of 10 ends

City of Lawndale – PH-005633
The County Health Officer shall fulfill the obligations and exercise the authority conferred by California Health and Safety Code Sections 101470 and 101475 within the territorial jurisdiction of the City in the performance of this Contract.

THEREFORE, THE PARTIES MUTUALLY AGREE AS FOLLOWS:

1. TERM: This Contract shall become effective upon date of execution, and replace all prior contracts for public health services between the City and County.

This contract shall continue in full force and effect until June 30, 2029. Subject to Section 7 below, this Contract shall thereafter be automatically renewed for consecutive five (5) year terms, for an indefinite period, without further action by either City or County, unless City or County terminates the Contract in the manner set forth in Section 7.

2. PUBLIC HEALTH SERVICES: The County and the County’s Health Officer shall observe and enforce within the territorial jurisdiction of the City all of the following:
a. Orders, quarantine, and other regulations, concerning public health, prescribed by the California Department of Public Health (“CDPH”). b. Statutes relating to public health.
c. Provisions of Los Angeles County Code, Title 11, and any amendments thereto, as adopted by City by ordinance or resolution, to the same extent as they are enforced in the unincorporated area of the County.

3. DESCRIPTION OF PUBLIC HEALTH FUNCTIONS:
a. The performance of all public health services, the standard of performance and other matters incidental to the performance of public health services and observation and enforcement of public health statutes, regulations, ordinances and CDPH orders and guidance shall be determined solely at the discretion of the County Health Officer and/or Director of County

Page 3 of 10 ends

City of Lawndale – PH-005633
Public Health. The control of County personnel under this Contract shall remain exclusively with the County.
b. The County agrees to continue to perform for the City such public health services as are authorized or mandated by state laws or regulations related to public health, to be performed by the local health officer or local enforcement agency.
i. Pursuant to California Health and Safety Code section 101045, the County shall investigate health and sanitary conditions in detention facilities operated by the City, if any. County may bill and receive payment from City for inspection and reporting services in the manner provided by Paragraph 4, subsections (g) and (h) of this Contract.
ii. For future enactments of state law or regulation, County agrees to perform public health services that impose a specific duty or obligation on the local health officer to observe or enforce. Should future state law statutory or regulatory enactment related to public health not impose a duty or obligation on the local health officer, City may request in writing that the County perform that public health service. Should County elect to perform that discretionary public health service for City, pursuant to such City request, then County may bill and receive payment from City for inspection and reporting services in the manner provided by Section 4, subsections (g) and (h) of this Contract.
c. The County agrees to continue to perform for the City such public health services as authorized or mandated by provisions of Title 11 of the Los Angeles County Code, and any amendments or additions thereto, that the City has adopted via ordinance or resolution.
i. Should the County Board of Supervisors enact future provisions to or amend existing provisions of Title 11 of the Los Angeles County Code, County will inform the City of the newly enacted provision or amendment via email to the City’s Manager, and describe the

Page 4 of 10 ends

City of Lawndale – PH-005633
enacted new provision or amendment and the impact to the services performed under this Contract, if any.
ii. For future ordinances that may be enacted by the Board of Supervisors into Title 11 of the Los Angeles County Code, in order for the County to observe and enforce that enacted ordinance within the City, the City must approve the incorporation of the identical version of that new Title 11 provision into its municipal code via ordinance or by resolution of the City Council. iii. Any future amendments to provisions of Title 11 of the Los Angeles County Code that exist in the City’s Municipal Code at the date of the execution of this Contract, shall be incorporated by the City into its municipal code.
d. The County shall issue public health permits and licenses to permittees located within the City and collect the fees as provided for in Los Angeles County Code, Title 8, Chapter 8.04. Such fees shall be retained by County Public Health for the benefit of County as full compensation for the services performed by the Public Health Director and County Health Officer on behalf of the City.
i. County may, from time to time, amend or alter the public health permit or license fees charged to those individuals or entities required to obtain a public health permit or license pursuant to either state statute or Los Angeles County Code, Title 8, Chapter

8.04. ii. City may not set, collect, or retain public health permit or license fees for any public health service performed by County under this Contract.
e. For the purpose of performing said functions, County shall furnish and supply all necessary labor, supervision, equipment, and supplies necessary to provide the public health services described in this Contract and as necessary to protect the public health, safety, and welfare as determined by Public Health in its sole discretion. All persons employed in

Page 5 of 10 ends

City of Lawndale – PH-005633
the performance of public health services and functions under this Contract shall be County personnel.

4. GENERAL TERMS:
a. To facilitate the performance of public health services, City and County will cooperate and assist each other to fulfill the purpose and intent of this Contract.
b. Exhibit A of this Contract, which is attached hereto and incorporated herein, shall provide the language of the City’s Municipal Code, as amended, that reflects the City’s specific adoption of Division 1 of Title 11 of the Los Angeles County Code as of the effective date of this Contract.

Exhibit A may be revised to reflect any changes to the City’s Municipal Code regarding Title 11 of the Los Angeles County Code. c. All persons employed in the performance of such public health duties, functions and services for City shall be County employees or personnel and no City employee shall be supplanted by County, and no person employed by County under this Contract shall have any City pension, civil service, or any status or right.
d. The City shall not be called upon to assume any liability for the direct payment of any salary, wages or other compensation to any County personnel performing services hereunder for the City, or be liable for compensation to or required to indemnify any County employee for injury or sickness arising out of his or her employment.
e. The parties have executed an Assumption of Liability Contract approved by the Board of Supervisors on December 27, 1977, and/or a Joint Indemnity Contract approved by the Board of Supervisors on October 8, 1991. Whichever of these documents the City has signed later in time is currently in effect and hereby made a part of and incorporated into this Contract by reference. In the event that the Board of Supervisors later approves a revised Joint Indemnity Contract, and the City executes the

Page 6 of 10 ends

City of Lawndale – PH-005633
revised contract, the subsequent contract as of its effective date shall supersede the contract previously in effect between the parties hereto. f. City is not required to separately reimburse County for the performance or enforcement of any City ordinance or resolution which adopts identical provisions of Los Angeles County Code, Title 11, and its amendments. g. Should City request in writing additional public health services of the County, that are not required by statute, regulation or CDPH Order, or as provided in Title 11 of the Los Angeles County Code, the County may charge the City, at rates approved by the Board of Supervisors, an hourly rate that will reimburse the County for the costs for the provision of those specific public health services.
h. County, through its Director of Public Health, must render to City within twenty (20) calendar days after the close of each calendar month an itemized invoice which covers all extra services performed for City if such services were requested by the City in writing, during said month, and City must pay County within thirty (30) days after date of such invoice. i. If a violation of public health statutes, regulations or ordinances results in a public health hazard within the City, County will notify the City Manager in writing. If the City elects to pursue legal prosecution or abatement, City shall provide to County contact information for counsel that will represent the City or the People in any legal proceeding to abate or mitigate the public health hazard. City shall bear the full cost of such proceedings.

County may bill City on an hourly basis for time spent by County employees participating in such legal proceedings.

5. NOTICES: Notices hereunder must be in writing and may either be delivered personally or sent by registered or certified mail, return receipt requested, postage prepaid, attention to the parties at the addresses listed below. Public Health Director, or the Director’s designee, is authorized to execute all notices or demands which are required or permitted by County under this Contract.

Page 7 of 10 ends

City of Lawndale – PH-005633
Addresses and parties to be notified may be changed by providing at least ten (10) working days prior written notice to the other party.

A. Notices to County must be addressed as follows:
(1) Department of Public Health
Environmental Health – Administrative Headquarters
5050 Commerce Drive
Baldwin Park, California 91706
Attention: Director, Environmental Health
E-mail: [email protected]
(2) Department of Public Health
Contracts and Grants Division
5555 Ferguson Drive, 2nd Floor, Suite 210
Commerce, CA 90022
Attention: Division Director
Email: [email protected]
(3) Department of Public Health
Office of the Director
Attention: Director, Public Health
313 North Figueroa Street
Los Angeles, CA 90012
Email: [email protected]
B. Notices to City must be addressed as follows:
(1) City of Lawndale
Attention: City Manager
14717 Burin Avenue
Lawndale, CA 90260
Email: [email protected]
Phone: (310) 973-3200

6. GOVERNING LAW, JURISDICTION, AND VENUE: This Contract will be governed by, and will be construed in accordance with, the laws of the State of California. City agrees and consents to the exclusive jurisdiction of the courts of the State of California or the United States Courthouse, Central District, Western Division, for all purposes regarding this Contract and further agrees and consents

Page 8 of 10 ends

City of Lawndale – PH-005633
that venue of any action brought under this Contract shall be exclusively in the County of Los Angeles.

7. TERMINATION FOR CONVENIENCE: The performance of services under this Contract may be terminated, with or without cause, in whole or in part, from time to time when such action is deemed by County or City to be in their own best interest. Termination of services hereunder shall be effectuated by the delivery of an advance written Notice of Termination of the entire Contract by one party to the other at least one hundred and eighty (180) calendar days prior to July 1 of the following calendar year. The termination of services may only be effective on July 1 of the calendar year, so as to assure no lapse in public health and local health officer services to the residents of City.

8. ALTERATION OF TERMS/AMENDMENTS: The body of this Contract and any Exhibits attached hereto, and documents incorporated by reference, fully expresses all understandings of the parties concerning all matters covered and shall constitute the total Contract. No addition to, or alteration of, the terms of this Contract, whether by written or verbal understanding of the parties, their officers, employees or agents, shall be valid and effective unless made in the form of a written amendment to this Contract which is formally approved and executed by the parties in the same manner as this Contract.

9. INDEPENDENT CONTRACTOR STATUS: This Contract is by and between the County and City and is not intended, and shall not be construed, to create the relationship of agent, servant, employee, partnership, joint venture, or association, as between the County and City. The employees and agents of one party shall not be, or be construed to be, the employees or agents of the other party for any purpose whatsoever.

Page 9 of 10 ends

City of Lawndale – PH-005633

10. NO INTENT TO CREATE A THIRD-PARTY BENEFICIARY CONTRACT:

Notwithstanding any other provision of this Contract, the parties do not in any way intend that any person shall acquire any rights as a third-party beneficiary under this Contract.

11. VALIDITY: If any provision of this Contract or the application thereof to any person or circumstance is held invalid, the remainder of this Contract and the application of such provision to other persons or circumstances shall not be affected thereby.

12. WAIVER: No waiver by the County of any breach of any provision of this Contract shall constitute a waiver of any other breach or of such provision.

Failure of the County to enforce at any time, or from time to time, any provision of this Contract shall not be construed as a waiver thereof. The rights and remedies set forth in this paragraph shall not be exclusive and are in addition to any other rights and remedies provided by law or under this Contract. /
/
/
/
/
/
/
/
/
/
/
/
/
/
/

Page 10 of 10 ends

City of Lawndale – PH-005633
IN WITNESS WHEREOF, the Board of Supervisors of the County of Los Angeles has caused this Contract to be subscribed by its Director of Public Health, and Contractor has caused this Contract to be subscribed in its behalf by its duly authorized officer, the month, day, and year first written above.

CITY OF LAWNDALE COUNTY OF LOS ANGELES
By: ____________________________ By: _____________________________ Robert Pullen-Miles Barbara Ferrer, Ph.D., M.P.H., M.Ed.

Mayor Director
Date: ___________________________ Date: ___________________________

APPROVED AS TO FORM APPROVED AS TO FORM

BY THE OFFICE OF THE CITY ATTORNEY BY THE OFFICE OF THE COUNTY COUNSEL GREGORY M. MURPHY, City Attorney DAWYN R. HARRISON, County Counsel

By: ____________________________ APPROVED AS TO CONTRACT City Attorney ADMINISTRATION:

Department of Public Health
Date: ___________________________
By: _____________________________
Contracts and Grants Division
ATTEST:

ERICA HARBISON, City Clerk
Date: ___________________________

By: ____________________________
City Clerk
Date: ___________________________
(AFFIX CORPORATE SEAL HERE)
#07642:db
LAWNDALE – PH-005633
Exhibit A:

CITIES - HEALTH OFFICER - ADOPTION OF COUNTY CODE

LAWNDALE
ADOPTION OF OUR COUNTY CODE TITLE 8 & TITLE 11

8.04.010 County code adopted—Copies on file.

A. Except as otherwise stated in this title, the rules, regulations, provisions and conditions set forth in that certain publication entitled “Los Angeles County Code Title 11, Division 1 Health Code,” as adopted and amended through Ordinance 2015-0014 passed May 26, 2015 is hereby adopted as the health code of the city.

B. A copy of the Los Angeles County Health Code is on file in the office of the city clerk and it shall be at all times maintained by the clerk for use and examination by the public.

C. Section 11.66 of the Los Angeles County Health Code, Medical Marijuana Program Identification Card, shall be deleted in its entirety and shall not be included in the city’s health code. (Ord. 1110-15 § 2; Ord. 1069-11 § 1; Ord. 1010-08 § 1; Ord. 966-06 § 2; Ord. 903-01 § 1; Ord. 800-95 § 1; prior code § 10-1)

CITY MUNICIPAL CODE EXCLUSION OF SPECIFIC PUBLIC HEALTH SERVICES None

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY:

Peter Kann, Community Development Director
Jose Hernandez, Associate Planner
SUBJECT:
2024 Annual Progress Report on the Status of the General Plan and Housing Element

BACKGROUND
The General Plan Annual Progress Report (APR) summarizes the City of Lawndale’s progress towards implementing the goals, policies, and programs of the City’s General Plan. It covers the period from January 1, 2024 through December 31, 2024. The report also reviews the activities of the Community Development Department including the Planning, Building and Safety, and Housing divisions.

This report is prepared in compliance with California Government Code Section 65400(a), which mandates that all cities and counties submit to the Governor’s Office of Planning and Research (OPR) an Annual Report on the status and implementation of the General Plan.

The General Plan Update includes the elements mandated by State law, including land use, circulation, housing, conservation, open space, noise, environmental justice, and safety elements, as specified in Government Code Section 65302, to the extent that the issues identified by State law exist in the Planning Area.

At the discretion of each jurisdiction, the general plan may combine these elements and may add optional elements relevant to the physical features of the jurisdiction. The City may also address other topics of interest. This General Plan Update includes two optional topics: Economic Development and Community Facilities. The Community Development Department maintains the General Plan and monitors its implementation. The Planning Commission and the City Council oversee the effectiveness and relevancy of the General Plan, and its implementation activities, through its annual review.

This Annual Report also describes the City’s progress in meeting its regional housing needs over the current reporting period and describes local efforts to remove government constraints on the maintenance, improvement, and development of housing to satisfy Government Code § 65400 (a)(2)(B)(i). The California Department of Community and Housing Development (HCD) requires specific information related to the development of housing in the city. This detailed information is summarized in the tables attached to this staff report.

STAFF REVIEW
The Annual Progress Report summarizes General Plan-related actions undertaken during the reporting period. The following is a summary of major activities undertaken to implement the General Plan during the reporting period:

There were approximately 3,534 recorded counter visits to the Community Development Department; 112 site plan reviews were performed; 94 residential property reports; 852 residential building permits and approximately 83 commercial building permits were issued.

Adopting new residential developments standards (SB 9) and updating existing ordinances, including the accessory dwelling unit regulations reflecting AB (Assembly Bill) 2533 and SB (Senate Bill) 1211 updates.

The consistency with the City’s Housing Element by finalizing the City’s Housing Opportunity Overlay Zone.

Through the reporting period many new major businesses opened within City boundaries, reducing the number of vacancies for commercial spaces, as well as meeting the General Plan and Specific Plan goals and objectives. Some of the businesses that opened and approved in 2024 were; Made Burgers, Bricks & Minifigs, Starbucks, and La Hacienda El Amigo.

In the past, the Planning Commission and City Council has requested that staff make recommendations for ways to further implement the General Plan. The items listed below would all qualify as ways of implementing the General Plan:

1. Complete Revision and Modernization of Zoning Code. Efforts are ongoing. The most recent revision includes the Density Bonus regulations and Accessory Dwelling Unit regulations considered by the City Council. The City of Lawndale is up to date with new zoning regulations and updates the City Zoning Code regularly. Staff is also currently working with a consultant to update the zonings list of permitted and conditionally permitted uses in each of the City’s existing zone.

2. Update the General Plan. The City’s General Plan is being updated to include Housing Opportunity Overlay Zone citywide.

3. Update the Hawthorne Boulevard Specific Plan. The Hawthorne Boulevard Specific Plan is currently being updated and its completion is expected to be in the early 2025.

4. Increase Incentives for Commercial and Residential Lot Mergers. Applications are handled case by case.

5. Provide Adequate Housing Sites Through Appropriate Land Use, Zoning, and Specific Plan Designations to Accomodate the City's Share of Regional Housing Needs. The City is working on promoting housing and mixed-use development within the Hawthorne Boulevard Specific Plan corridor. The new updated Housing Element includes policies that will encourage building of more housing on the Hawthorne Boulevard. Staff is working on updating the Zoning Code to increase density and adopt regulations to create housing overlay zones throughout the city that encourage housing, including affordable housing. The City has been working with developers on 3 proposed mixed-use projects in different areas. Two of those 3 proposed projects will be on Hawthorne Boulevard and one on Manhattan Beach Boulevard.

6. Comprehensive Plan to Reduce Urban Runoff in Lawndale. The City’s is enforcing the Model Water Efficient Landscape Ordinance (MWELO) for all projects within the city. MWELO is a statewide water efficiency law for new and renovated landscapes in California. It sets limits on high water use plants and irrigation equipment and incentivizes a holistic approach to landscaping that incorporates alternative water supplies like graywater, harvested rainwater, and recycled water. The purpose of water efficient landscape ordinances is to not only increase water efficiency but to improve environmental conditions in the built environment.

7. Update CEQA Guidelines for Development. Recently completed. The CEQA Guidelines were prepared and adopted in 2018, and no recent updates have been incorporated.

ENVIRONMENTAL REVIEW
The Planning Commission made the recommendation that the City Council determine that the proposed amendments are exempt from the California Environmental Quality Act (CEQA) pursuant to Public Resources Code Section 21080.17 and CEQA Guidelines section 15282(h). These sections statutorily exempt the adoption of an ordinance implementing provisions of Government Code Section 65852.1 and 65852.2. This General Plan Annual Progress Report is exempt from CEQA under Section 15061(b)(3) of the CEQA Guidelines, which provides that CEQA only applies to projects that have the potential for causing a significant effect on the environment. Where, as here, it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. The proposed General Plan Annual Progress Report is consistent with state law.

PLANNING COMMISSION REVIEW
On March 26, 2025, the Planning Commission held a public hearing, reviewed, and approved by vote of 4-0 (one absent) Resolution No. 25-02.

LEGAL REVIEW
The City Attorney has reviewed and supports the staff’s General Plan Annual Progress report recommendation.

FISCAL IMPACT
No additional funding required.

RECOMMENDATION
Staff recommends that the City Council review the 2024 draft Annual Report, make any desired revisions, direct staff to forward the report to the State Department of Housing and Community Development and the Governor’s Office of Planning and Research and adopt CC Resolution 2504-018.

Attachments
Attachment A - CC Resolution General Plan Annual Report _ 2024.pdf Attachment B - Resolution 25-02.pdf
Attachment C - General Plan Annual Progress Report 2024-.pdf Attachment D - Housing Element Annual Progress Report 2024.pdf Attachment E - Notice of Exemption.pdf
Resolution No. CC-2504-018
Approving General Plan Annual Progress Report 2024 1

ATTACHMENT A
CC RESOLUTION CC-2504-018
Resolution No. CC-2504-018
Approving General Plan Annual Progress Report 2024 2
RESOLUTION NO. CC-2504-018

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF LAWNDALE, CALIFORNIA ACCEPTING
THE GENERAL PLAN ANNUAL PROGRESS REPORT 2024

AND APPROVING THE TRANSMITTAL OF THE REPORT
TO THE GOVERNOR’S OFFICE OF PLANNING AND RESEARCH

AND THE CALIFORNIA DEPARTMENT OF HOUSING AND

COMMUNITY DEVELOPMENT AND FINDING OF EXEMPTION

FROM CEQA REQUIREMENTS
WHEREAS, the City of Lawndale (“City”) has a General Plan, which was adopted in 1999, with the Housing Element being subsequently revised in 1997, 2001, 2010, 2014, 2021 and 2023; and WHEREAS, in February 2022, the City Council adopted a Housing Element covering the period of 2021-2029, which was approved by the California Department of Housing and Community Development (“HCD”) on October 13, 2022; and
WHEREAS, pursuant to Cal. Government Code section 65400, the City is required to prepare a General Plan Annual Progress Report (APR) for submittal to the City Council, Governor’s Office of Planning and Research (OPR), and HCD by April 1st of each year; and WHEREAS, the General Plan Annual Progress Report for calendar year 2024 was considered by the Planning Commission on February 26, 2025, and on this date, the Planning Commission approved Resolution 24-04 recommending that the City Council accept the General Plan Annual Progress Report 2023; and
WHEREAS, evidence was heard and presented from all persons interested in the General Plan Annual Progress Report for 2024, and the City Council has reviewed, analyzed and studied the General Plan Annual Progress Report for 2024.

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

Section 1. The City Council finds and determines that the recitals above are true and correct.

Section 2. The City Council hereby accepts the General Plan Annual Progress Report for the 2024 calendar year. The General Plan Annual Progress Report for calendar year 2024 appropriately and accurately summarizing the City’s progress during 2024 in implementing the action policies in its adopted general plan.

Section 3. The City Council hereby directs City staff to forward the General Plan Annual Progress Report 2024 to the Governor’s Office of Planning and Research and the California Department of Housing and Community Development Department in accordance with Government Code § 65400.

Resolution No. CC-2504-018
Approving General Plan Annual Progress Report 2024 3
Section 4. The City Council finds that the General Plan Annual Progress Report for 2024 is exempt from the requirements of the California Environmental Quality Act (“CEQA”) pursuant to Public Resources Code Section 21080.17 and CEQA Guidelines section 15282(h). These sections statutorily exempt the adoption of an ordinance implementing provisions of Government Code Section 65852.1 and 65852.2. This General Plan Annual Progress Report is exempt from CEQA under Section 15061(b)(3) of the CEQA Guidelines, which provides that CEQA only applies to projects that have the potential for causing a significant effect on the environment, in that there is no possibility that the Annual Progress Report may have a significant negative physical impact on the environment.

PASSED, APPROVED AND ADOPTED this 7
th day of April 2024.
_______________________________
Robert Pullen-Miles, Mayor
ATTEST:

State of California )
County of Los Angeles ) SS
City of Lawndale )
I, Erica Harbison, City Clerk of the City of Lawndale, California, do hereby certify that the City Council of the City of Lawndale duly approved and adopted the foregoing Resolution No. CC-2504-018 at a regular meeting of said Council held on the Council held on the 7 th day of April 2025, by the following roll call
vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Robert Pullen-Miles, Mayor
Pat Kearney, Mayor Pro Tem
Bernadette Suarez
Francisco M. Talavera
Sirley Cuevas
_______________________________
Erica Harbison, City Clerk
APPROVED AS TO FORM:
______________________________
Gregory M. Murphy, City Attorney
Attachment B
Resolution 25-02
1 RESOLUTION NO. 25-02

A RESOLUTION OF THE PLANNING COMMISSION OF THE

CITY OF LAWNDALE, CALIFORNIA RECOMMENDING
THE CITY COUNCIL ADOPT THE 2024 GENERAL PLAN

ANNUAL PROGRESS REPORT
WHEREAS, the City of Lawndale (“City”) has a General Plan, which was adopted in 1999, with the Housing Element being subsequently revised in 1997, 2001, 2010, 2014, 2022, and 2023; and
WHEREAS, in February 2022, the City Council adopted a Housing Element covering the period of 2021-2029, which was approved by the California Department of Housing and Community Development (“HCD”) on October 13, 2022; and
WHEREAS, in December 2023, the City Council adopted the City of Lawndale General Plan 2045 along with the Environmental Impact Report; and WHEREAS, pursuant to Cal. Government Code section 65400, the City is required to prepare a General Plan Annual Progress Report (“APR”) for submittal to the City Council, Governor’s Office of Planning and Research (“OPR”), and HCD by April 1st of each year; and WHEREAS, the General Plan Annual Progress report for calendar year 2024 considered by the Planning Commission on March 26, 2025 is intended to satisfy the requirements of Government Code section 65400; and
WHEREAS, evidence was heard and presented from all persons interested in the General Plan Annual Progress Report for 2024, and the Planning Commission has reviewed, analyzed and studied the General Plan Annual Progress Report for 2024 and WHEREAS, this Resolution and its findings are made based upon the entire administrative record, including the testimony and evidence presented to the Commission at its February 28, 2024, hearing including, without limitation, the staff report submitted by the Community Development Manager.

NOW, THEREFORE, THE PLANNING COMMISSION OF THE CITY OF

LAWNDALE, CALIFORNIA DOES HEREBY RESOLVE, DETERMINE AND RECOMMEND AS FOLLOWS:

Section 1. The Planning Commission finds and determines that the recitals above are true and correct.

Section 2. The General Plan APR for calendar year 2024 appropriately and accurately summarizes the City’s progress during 2024 in implementing the action policies in its adopted General Plan.
2 Section 3. The Planning Commission directs the Community Development Manager, or designee, to forward the General Plan APR 2024 to City Council for its review and consideration.

Section 4. The Planning Commission further recommends the City Council find that the General Plan APR for 2023 is exempt from the requirements of the California Environmental Quality Act (“CEQA”) under the general rule of CEQA Guidelines, Section 15061(b)(3), in that there is no possibility that the APR may have a significant negative physical impact on the environment.

PASSED, APPROVED AND ADOPTED THIS 26th DAY OF MARCH, 2025 __________________________________
Dr. Daniel Urrutia, Chairperson
Lawndale Planning Commission
ATTEST:

State of California )
County of Los Angeles ) SS
City of Lawndale )
I, Peter Kann, Community Development Director for the City of Lawndale, California, do hereby certify that the foregoing Resolution No. 25-02 was duly approved and adopted by the Planning Commission of the City of Lawndale at a regular meeting of said Commission held on the 26 th
day of March 2025 by the following roll call vote:

AYES: Sitka, Urrutia, Martinez, Lin
NOES:

ABSENT: Price
ABSTAIN:
________________________________
Peter Kann,
Community Development Director
Attachment C
General Plan Annual Progress Report 2024
City of Lawndale
General Plan Annual Progress Report
Calendar Year 2024
March 2025
City of Lawndale
Community Development Department
Jose Hernandez, Associate Planner
14717 Burin Avenue
Lawndale, California 90260
Prepared by:

Jose Hernandez
Associate Planner
Community Development Department
(310) 973-3206
[email protected]
City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 1 1. Introduction
The General Plan Annual Progress Report summarizes the City of Lawndale’s progress towards implementing the goals, policies, and programs of the City’s General Plan. The report covers the period from January 1, 2024 through December 31, 2024. The report also reviews the activities of the Community Development Department including the Planning, Building and Safety, and Housing divisions.

This report is prepared in compliance with California Government Code Section 65400(a), which mandates that all cities and counties submit to their legislative body, Governor’s Office of Planning and Research and Department of Housing Community Development (“HCD”) an Annual Report on the status and implementation of the General Plan.

The General Plan has 9 elements which have been updated to meet the current and future priorities of the City. The update includes the following elements: Mobility (Circulation), Resource Management (Conservation, Open Space and Air Quality), Public Safety (Safety and Noise), Environmental Justice, Economic Development, and Community Facilities.

The diagram below identifies the elements included in the Lawndale General Plan and the corresponding requirement in State Law.

This Annual Report also
describes the City’s progress in
meeting its regional housing
needs over the current reporting
period and describes local
efforts to remove government
constraints on the maintenance,
improvement, and
development of housing to
satisfy Government Code §
65400 (a)(2). The report
includes, (1) the status of the
General Plan 2045 and progress
in its implementation; (2) the
progress in meeting its share of regional housing needs and local efforts to remove governmental constraints to the maintenance, improvement of housing; (3) the number of housing development applications received; (4) the number of units included in all development applications; (5) the number of units approved and disapproved; (6) the degree to which its approved general plan complies with the guidelines developed and adopted pursuant to Section 65040.2 and the date of the last revision to the general plan; (7) a listing of sites rezoned to accommodate that portion of the City's share of the regional housing need for each income level that could not be accommodated on sites identified in the City’s inventory; (8) the number of applications submitted pursuant to Government Code Section 65913.4(a) (i.e. streamline approval for affordable housing), and the location and the total number of developments approved, the total number of building permits City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 2 issued, the total number of units including both rental housing and for-sale housing by area median income category constructed using the process provided in Government Code Section 65913.4(b) (i.e. ministerial streamline approval process for affordable housing); (9) if the City has received funding pursuant to the Local Government Planning Support Grants Program, the information required pursuant to Health and Safety Code Section 50515.04(a); (10) the number of units in a student housing development for lower income students for which the developer of the student housing development was granted a density bonus; and (11) information related to density bonuses granted pursuant to Density Bonus Law (Gov. Code Section 65915), including the number of density bonus applications received, number of density bonus applications approved, and data from a sample of projects, approved to receive a density bonus from the city or county, including, but not limited to, the percentage of density bonus received, the percentage of affordable units in the project, the number of other incentives or concessions granted to the project, and any waiver or reduction of parking standards for the project. In addition, the Housing Successor Annual Report regarding the Low and Moderate Income Housing Asset Fund has been prepared pursuant to California Health and Safety Code Section 34176.1(f), which reports the activities of the Lawndale Housing Authority during the fiscal year.

Lawndale Background
Figure 1. Location Map
Incorporated in 1959, the City of Lawndale is a small but highly urbanized community located in the South Bay portion of Los Angeles County, approximately 3 miles east of the Pacific Ocean. Although Lawndale only encompasses approximately two square miles, the community is home to nearly 33,500 residents with very few parcels of remaining vacant land. Surrounding communities include the cities of Hawthorne to the north, City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 3 Redondo Beach to the west, and Torrance to the south. The City is well served by several regional transportation systems, including the San Diego (405) Freeway and Hawthorne Boulevard (107 Highway), which both pass through the community and provide access to major employment centers in Los Angeles County.

The City of Lawndale has grown from its predominately agricultural roots to a built-out City that is centrally located in the South Bay area, evolving into a bedroom community primarily consisting mostly of medium-density residential development.

City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 4 2. Community Development Department
The Community Development Department is responsible for the review of development and building activity to ensure compliance with zoning and building codes, General Plan policies, the California Environmental Quality Act, and community values. The Department provides information to the general public on zoning, building, housing, redevelopment and economic development related matters; assists the community in establishing land use plans; ensures the quality of new projects through the development review process; and provides staff support to the Planning Commission, City Council, and the general public.

Counter activity is the number of counter visits recorded in the Department, which are kept and tracked on a monthly basis. Total recorded counter visits for 2023 were 3,534 visits, which was much higher in comparison to the previous year which had 3,190 visits. The counter visits were similar to the prior year’s activity due to accessory dwelling unit construction.

Planning Division
The Planning Division is responsible for two key functions: current planning and advanced planning. It is the Division’s goal to provide timely and effective management of these two functions. Current planning involves the processing and review of various development applications for conformance with the City’s Zoning Ordinance, General Plan, Specific Plan, and other land use policies. The Planning Division is responsible for reviewing applications and issuing permits pertaining to:
• Residential, commercial, and industrial design reviews • Special Use Permits
• Subdivisions
• General proposed development
In 2023, the Planning Division processed 112 site plan review applications and 74 residential property reports, and brought 27 cases (e.g., SUPs, zoning code amendments) before the Planning Commission.
0 50
100
150
Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Site Plan Review
City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 5 Figure 1. Site Plan Reviews
Advanced planning involves the City’s long-range planning activities, which include updating and preparing various planning documents such as Specific Plans, the City’s General Plan, and implementation of text amendments. Planning staff also assembles and maintains community data and demographics and coordinates the reporting of this data to outside agencies.

Building and Safety Division
The Building and Safety Division is responsible for a variety of tasks including issuing permits, processing plan check submittals, and inspections. The Building and Safety Division reviews all plans and permits for compliance with the California Building Code.

New building construction and a majority of tenant improvements require plan check review for Zoning and Building Code compliance. These plan checks are reviewed by the Building and Safety Division, the Planning Division, the Fire Department, and the Engineering Division.

In addition to reviewing plans, the Building and Safety Division also issues permits. These types of permits include all construction related projects (residential, commercial, and industrial), grading, roofing, installation of mechanical and utility equipment, etc. The total number of permits issued in 2024 was 852, which increased from the 562 permits issued in 2023.

Figure 2. Building Permit Activity
555 565 572 610
547 598 572 616
772 781
711 682
1414
562
852
0 200
400
600
800
1000
1200
1400
1600
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

BUILDING PERMITS ISSUED
City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 6 Housing Division
Activity in the Housing Division slowed dramatically following the dissolution of the Redevelopment Agency which helped fund all of the City’s housing programs. Although these programs were effectively on hold during the reporting period, the City is hoping in the near future to reintroduce the Great Neighborhoods Program with the injection of new housing funds provided from the Housing Division. Additionally, the City has received some set aside funds from the CA Department of Finance for the development of affordable housing projects. The City intends on using set aside funds in developing affordable housing incentives for developers.

City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 7 3. General Plan Implementation Status
The City of Lawndale approved General Plan 2045 in December of 2023.The Housing Element was adopted by the City Council in February of 2022.

Structure of the General Plan
Element Type Year Adopted
Community Development
Land Use Mandated 2023
Circulation Mandated 2023
Housing Mandated 2022
Environmental Justice Mandated N/A
Economic Development Optional 2023
* HE updated in 2021; adopted 2/7/2022
Resource Management
Open Space Mandated 2023
Conservation Mandated 2023
Air Quality Management Optional 2023
Hazard Management
Safety Mandated 2023
Noise Mandated 2023
Table 1: City of Lawndale General Plan Elements
General Plan Amendments and Implementation Activities
The following represents the progress the City of Lawndale made towards implementing the goals and guiding policies of the General Plan during the reporting period.

Land Use Element
The Land Use Element establishes the policies for determining where certain land uses, such as residential, commercial, and industrial, are most desirable. The Land Use Element defines the physical areas in the City serving the needs of residents, businesses, and visitors.

LU-1.3 Diversity of Residential Options. Strive to maintain a reasonable balance between rental and ownership housing opportunities across all residential types, including single family detached homes and senior housing, by maintaining a range of allowable land use densities.

In 2023 the City continued to implement the accessory dwelling unit ordinance that allows accessory dwelling units on properties that are already developed with a single family residence. The City updated the accessory dwelling unit ordinance to reflect the State’s 2023 City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 8 accessory dwelling unit updates. The intent of the accessory dwelling unit ordinance is to allow additional housing alternatives in which property owners could rent out accessory dwelling units, and provide opportunity to increase homeowner income, while helping to ease the high cost of living within the City. The City also updated and adopted the Housing Element which encourages low and moderate income level development.

Implementation Program 13. Zoning Ordinance Monitoring. In September 2013, the City adopted a Zoning Ordinance amendment to include provisions for emergency shelters, transitional housing, supportive housing, and single room occupancy housing. As part of the TOD grant study, the City will develop appropriate standards to facilitate mixed use developments and provide incentives to encourage mixed use affordable housing developments. Furthermore, the City will continue to monitor its development codes and procedures to ensure that no conditions exist to unduly constrain the development of housing in the City. When constraints are identified, the City will work to mitigate or eliminate such constraints. The key objectives and main components of the ordinance involve the following:
• Result/Evaluation: The City continues to monitor its development codes and procedures to ensure that no conditions exist to unduly constrain the development of housing in the City. The City amends its Zoning Ordinance yearly, sometimes even several times per year, to quickly address issues as they are identified and to ensure consistency with State regulations. When constraints are identified, the City will work to mitigate or eliminate such constraints.
• Continued Appropriateness: It is important for the City to regularly review its land use controls to minimize governmental constraints that could limit affordable housing development. Multiple programs are included in the 2021- 2029 Housing Element to monitor and mitigate potential governmental constraints, including Programs 11, 14, 16, and 18.

Development Activity
Building activity has remained relatively steady throughout the reporting period. Within the reporting period, 11 residential units were finalized and completed and a total of 43 ADU projects were submitted for Building and Safety plan check review. Nonetheless, most of the development activity within the reporting period came from property owners that were active with additions and remodeling projects. No new affordable units or student housing were built in the reporting period.

Provided in the following chart is a list of all new residential projects that were submitted for the 2023 calendar year.

City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 9 ADDRESS DEVELOPMENT
TYPE PROJECT NO. PLANNING APPROVAL DATE
1 4618 W 153rd Place ADU SPR 24-04 2/20/2024
2 4548 W 156th Street ADU SPR 24-06 5/7/2024
3 15203 Osage Avenue SFR SPR 24-07 8/22/2024
4 15634 Sombra Avenue SFR SPR 24-10 7/24/2024
5 14802 Firmona Avenue ADU SPR 24-11 pending
6 14801 Avis Avenue ADU SPR 24-12 pending
7 4064 W 149th Street ADU SPR 24-15 7/15/2024
8 14409 Burin Avenue ADU SPR 24-18 4/11/2024
9 4621 W 167th Street ADU SPR 24-20 4/15/2024
10 4058 W 164th Street ADU SPR 24-22 8/7/2024
11 4754 W 170th Street ADU SPR 24-26 6/11/2024
12 15217 Eastwood Avenue ADU SPR 24-29 7/31/2024
13 4128 W 163rd Street ADU SPR 24-37 9/11/2024
14 4425 W 154th Street ADU SPR 24-42 7/15/2024
15 4156 W 169th Street ADU SPR 24-46 7/22/2024
16 4340 W 170th Street ADU SPR 24-47 11/6/2024
17 4744 W 160th Street ADU SPR 24-49 12/11/2024
18 4030 W 159th Street SFR and ADU SPR 24-52 1/22/2025
19 14501 Kingsdale Avenue ADU SPR 24-55 10/2/2024
20 4512 W 153rd Street ADU SPR 24-56 7/31/2024
21 15118 Avis Avenue SFR SPR 24-58 pending
22 4058 W 164th Street ADU SPR 24-59 7/22/2024
23 4341 W 170th Street ADU SPR 24-61 pending
24 15133 Osage Avenue ADU SPR 24-63 7/26/2024
25 4721 W 172nd Street ADU SPR 24-69 8/8/2024
26 15012 Firmona Avenue ADU SPR 24-70 8/26/2024
27 14631 Condon Avenue SFR SPR 24-72 9/3/2024
28 4436 1/2 W 168th Street ADU SPR 24-75 3/6/2025
29 4546 W 153rd Place ADU SPR 24-77 pending
30 15317 Hawthorne Boulevard ADU SPR 24-78 2/3/2025
31 4166 W 170th Street ADU SPR 24-88 2/27/2025
32 4042 W 162nd Street ADU SPR 24-89 11/20/2024
33 14723 Firmona Avenue ADU SPR 24-90 pending
34 4438 W 168th Street ADU SPR 24-92 11/7/2024
35 15620 Sombra Avenue ADU SPR 24-94 2/3/2025
36 15323 Mansel Avenue ADU SPR 24-102 1/14/2025
37 4025 W 169th Street ADU SPR 24-103 pending
38 4119 W 165th Street ADU SPR 24-106 pending
39 4620 W 149th Street ADU SPR 14-112 2/10/2025
City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 10 Circulation Element
The safe and efficient movement of people and goods through cities is provided by a circulation system ranging from sidewalks to bikeways to roadways. As population and economic growth continue, cities have the challenge of improving the circulation system to deal with increased demands. The growth also impacts the infrastructure required to provide utilities and other services needed for those who live, work, and visit the City.

Goal M-1 Local Circulation System. The circulation system includes a hierarchy of roadways, railways, and off-street paths and trails that serve mobility and local access needs for those who live in, work in, or visit the City. The circulation system allows individuals to travel safely and conveniently to, from, and through the City by vehicle, transit, bicycles, foot, and other methods.

M-1 Actions
M-1a Periodically review and assess the vehicular level of service along City facilities to determine, what, if any, improvements are warranted to maintain a safe and efficient flow of traffic throughout the City of Lawndale. Based on a thorough review of facility operations and funding availability, improvements should be included in the City’s Capital Improvement Plan and/or required as part of project approval through the development review process.

M-1b Continue to update and implement projects in the City’s Capital Improvement Plan to maintain and repair roadways; construct and improve roadways to build out the roadway network to ensure adequate levels of service.

M-1c As part of the development review process, require new developments to conduct traffic impact studies and construct, as a condition of approval, all feasible roadway and intersection improvements warranted by the new development.

These studies shall be reviewed by the City Engineer or his designated representative. For development that will increase the traffic demand along State Route 107 (Hawthorne Boulevard), State Route 91 (Artesia Boulevard), and Interstate 405 (San Diego Freeway), traffic studies shall be submitted to Caltrans District 7 for approval.

M-1d Monitor the development of new mobility technologies and the potential local effects on vehicular, bicycle, pedestrian and transit facilities and operations and seek funding to invest in associated infrastructure and technologies such as Traffic System Management (TSM) and traffic signal synchronization.

M-1e Monitor cut-through traffic on local streets, especially along residential areas and schools, and where appropriate evaluate the applicability of traffic calming tools and implement improvements as necessary.

City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 11 Housing Element
The Housing Element establishes the City’s housing policies and programs. It serves as a guide for City officials in decision-making and sets forth an action plan to implement the City’s housing goals. The Housing Element is intended to direct residential development and preservation in a manner consistent with the General Plan and the requirements of State Housing Element law. The current Housing Element covers the period from July 1, 2021 – June 30, 2029.

The Housing Element has been updated and it was adopted by the City Council on February 7, 2022. The Housing Element has been approved by the California Department of Community and Housing Development (HCD) for certification.

Housing Element implementation is further discussed in Section 4. Housing Element Activity.

Economic Development Element
Throughout the reporting period the City made efforts to decrease the vacancy rate within the City’s commercial zones. New businesses such as AC Pro, Ocean Urgent Care, Dollar Tree, and Sprouts Farmers Market were opened or getting ready for business during the reporting period. The department is making ongoing efforts to facilitate the approval process for new businesses while complying with all local, state and federal regulations.

Open Space Element
Typical of most communities located within mature urbanized settings, Lawndale has a limited amount of open space areas. Open space areas are important not only to provide recreational activities for residents, but also as a visual break from the built environment.

Goal RM-1. Parks, Recreation, and Open Space. Parks, recreation, and open space facilities provide innumerable benefits that enrich a community. There are two forms of parkland provided in the City – parks that are City-owned and parks that are contracted through a Joint Powers Agreement with the Lawndale Elementary School district for City utilization. The City operates the Harold E. Hofmann Community Center and the Dan McKenzie Community Garden. The City strives to provide well-planned, welcoming, and safe opportunities for recreation to all members of the community.

Goal RM-6 Water Conservation. Water is an indispensable resource that is integral to Lawndale’s prosperity and growth. The City embraces an integrated water management approach in order to preserve these precious resources for years to come Goal RM-5. Energy Resources. Future development within the City will result in increased energy demands for the operation of businesses, homes, and transportation facilities. To reduce greenhouse gas emissions, pollutants, and ensure that there are City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 12 adequate energy resources for future generations, safe management and conservation methods need to be implemented
During the 2024 reporting period the City with coordination with the South Bay Cities of Governments continued to follow the adopted Climate Action Plan (“CAP”). The CAP serves as a roadmap and guidance document for reducing GHG emissions within City operations and the community at large. The CAP includes a list of non-binding goals, measures, and sub-strategies for the possible emission reductions by sector to reach the City’s GHG target for 2024. The forecast continues to describe the impacts of these strategies on the City’s target for the year 2035.

Air Quality Management Plan
Due to the nature of the guiding and implementing policies of the Air Quality Management Plan, the efforts to implement this element of the General Plan are on-going. Projects are reviewed on a case-by-case basis for adverse air quality impacts to the environment and sensitive receptors.

Safety Element
Natural and non-natural hazards present a variety of risks to persons who live, work, and visit the City. The City aimsto reduce the potential risk of death, injuries, property damage, and the economic and social dislocation resulting from hazards.

In 2012, the City applied for grant funding through the State of California 2008 Disaster Recovery Initiative Program, which is under the Community Development Block Grant Program. This application was made to update the Safety Element and the City’s Local Hazard Mitigation Plan. In January 2013, the City received notice that funding had been awarded in the amount of $250,000. Accordingly, the Safety Element and the local hazard Mitigation Plan were updated and adopted in August of 2016. During the reporting period, efforts have been undertaken to initiate the further update of the Safety Element and the Local Hazard Mitigation Plan.

Due to the nature of the guiding and implementing policies of the Safety Element, the efforts to implement this element of the General Plan are on-going. Projects are reviewed on a case-by-case basis. Additionally, staff receive training in emergency preparedness and local hazard mitigations on an annual basis.

Noise Element
Due to the nature of the guiding and implementing policies of the Noise Element, the efforts to implement this element of the General Plan are on-going. Projects are reviewed on a case-by-case basis for adverse noise impacts to the environment and sensitive receptors, and the City continues to enforce its noise ordinances.

City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 13 4. Housing Element Activity
The 2021-2029 Housing Element is designed to address the existing and projected housing needs across all economic segments of the community. The City Council adopted the 2021-2029 Housing Element in February 2022. The Housing Element was approved by the HCD for certification on October 13,2022.

During the reporting period the Community Development Department continued implementing the Housing Element’s Housing Plan. This included the ongoing implementation of programs for housing conservation, production of housing, provision of adequate housing sites, removal of governmental constraints, and promotion of equal housing opportunity.

Regional Housing Needs Assessment (“RHNA”)
The current RHNA Plan was adopted by the Southern California Association of Governments (SCAG) Regional Council in July 2020. Under the RHNA Plan, each of the SCAG jurisdictions received an allocation of new housing units, which they are expected to facilitate the construction of during the 2021-2029 assessment period. There are many ways to “facilitate” construction of these units. At a minimum, each jurisdiction is expected to provide land zoned to accommodate housing at the densities required to provide the total number of units and meet the affordability requirements mandated by State law.

The City of Lawndale received a RHNA allocation of 2,497 units for the 2021-2029 RHNA period. After credits for projected accessory dwelling units are taken into consideration, the City of Lawndale has a remaining 2021-2029 RHNA of 2,463 units, including 724 extremely/very low-income, 296 low-income, 370 moderate-income units, and 1,073 above moderate-income units.

Table B (attached) shows the progress made towards fulfilling the RHNA allocation including the number of residential development projects completed in the City from January 1, 2024 – December 31, 2024, categorized by income level.

Affordable Housing Categories and Income Limits
Affordable housing is broken down into four categories. Each category is based upon a percentage of median income for Los Angeles County, adjusted for household size. The income limits are updated annually by the U.S. Department of Housing and Urban Development and form the income eligibility limits used by the HCD. These household income limits, as defined by California Housing Element law, are:
• Acutely Low: Households earning a low income limit to equal 15% of the medium income.
• Very Low: Households earning less than 50% of median family income • Low: Households earning 51% to 80% of median family income City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 14 • Moderate: Households earning 81% to 120% of median family income • Above Moderate: Households earning over 120% of median family income Qualifying income limits for each group are based on household size. HCD determined annual gross income limits for Los Angeles County households in 2024 are shown below.

Income
Category
Number of Persons in Household
1 2 3 4 5 6 7 8
Acutely low 10350 11800 13300 14750 15950 17100 18300 19450 Extremely
Low
26500 30300 34100 37850 40900 43950 46950 50560
Very Low 44150 50450 56750 63050 68100 73150 78200 83250 Low 70650 80750 90850 100900 10900 117050 125150 133200 Median 68750 78550 88400 98200 106050 113900 121750 129600 Moderate 82500 94300 106050 117850 127300 136700 146150 155550 Table 2: Household Income Limits
Housing Production in Context with City Housing Policy
Production of affordable housing is facilitated by means of several specific City policies and housing programs. Primary City housing programs include the Rental Rehabilitation Program, Acquisition and Rehabilitation Program, Condominium Conversion Ordinance, Affordable Housing Development Program, Accessory Dwelling Unit Ordinance, and Density Bonus Ordinance. However, many of these programs have been severely impacted by the loss of Redevelopment Agency Housing Set-Aside funds and are effectively on hold until new funding sources can be secured.
20142021 RHNA Production Summary
For the current RHNA cycle, 120 total units have been constructed (i.e., Certificate of Occupancy issued). Of those units, zero (0) fall within the affordable categories. During the reporting period, twenty-three (5) new units were constructed.

Housing Production Expectations
Near term efforts in the present RHNA cycle will continue to focus on identifying underutilized sites for higher density mixed-use and affordable housing development.

Information collected on economic development strategies and during the 2021-2029 Housing Element update provided a starting point for identifying the vacant and underutilized sites, which are anticipated to provide the land necessary to sufficiently meet the current RHNA allocation. Combined with other affordable housing development efforts, such as density bonus incentives, residential second unit construction, development City of Lawndale General Plan Annual Progress Report 2024 ________________________________________________________________________________________________________________________________________________ 15 of accessory dwelling units and non-profit projects, the City is capable of meeting the established RHNA target for the current housing cycle.

Attachment D
Housing Element Annual Progress Report 2024
Jurisdiction Lawndale ANNUAL ELEMENT PROGRESS REPORT Note: "+" indicates an optional field Reporting Year 2024
(Jan. 1 - Dec.
31) Housing Element Implementation
Planning
Period 6th Cycle 10/15/2021 - 10/15/2029
Date
Application
Submitted
Total
Approved
Units by
Project
Total
Disapproved
Units by
Project
Streamlining
Application
Status
Project Type Notes
2 3 4 6 7 8 9 11 12 13
Prior APN+ Current APN Street Address Project Name+
Local
Jurisdiction
Tracking ID
Unit Category
(SFA,SFD,2 to
4,5+,ADU,MH)
Tenure
R=Renter
O=Owner
Date
Application
Submitted
(see
instructions)
Very LowIncome
Deed
Restricted
Very LowIncome
Non Deed
Restricted
LowIncome
Deed
Restricted
Low-Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Total

PROPOSED
Units by
Project
Total

APPROVED
Units by
project
Total

DISAPPROVE
D Units by
Project
Please select
state
streamlining
provision/s the
application was
submitted
pursuant to.

Did the
housing
development
application
seek
incentives or
concessions
pursuant to
Government
Code section
65915?
Were
incentives or
concessions
requested
pursuant to
Government
Code section
65915
approved?
Please
indicate the
status of the
application.

Is the project
considered a
ministerial
project or
discretionary
project?
Notes
+
Summary Row: Start Data Entry Below 0 0 0 0 0 0 42 42 42 0 4079-012-010 4618 W 153rd Place SPR 24-04 ADU O 1/18/2024 1 1 1 NONE No N/A Approved Ministerial A REQUEST TO CONVERT AN EXISTING GARAGE (235 SQUARE F 4079-028-023 4548 W 156th Street SPR 24-06 ADU O 1/23/2024 1 1 1 NONE No N/A Approved Ministerial CONSTRUCT A DETACHED ACCESSORY DWELLING UNIT (990 S 4076-005-020 15203 Osage Avenue SPR 24-07 SFD O 2/8/2024 1 1 1 NONE No N/A Approved Ministerial DEMO THE EXISTING FRONT UNIT AND BUILD A NEW DWELLING 4076-016-016 15634 Sombra Avenue SPR 24-10 SFD O 2/12/2024 2 2 2 NONE No N/A Approved Ministerial A PROPOSAL TO CONSTRUCT TWO (2) CONDOMINIUMS 4078-020-009 14802 Firmona Avenue SPR 24-11 ADU O 2/13/2024 1 1 1 NONE No N/A Pending Ministerial DEMO EXISTING 368 SF NON-COMPLIANT GARAGE. 993 SF ADU 4077-017-023 14801 Avis Avenue SPR 24-12 ADU O 2/14/2024 1 1 1 NONE No N/A Pending Ministerial CONVERT AN EXISTING GARAGE INOT A NEW ACCESSORY DWE 4077-026-004 4064 W 149th Street SPR 24-15 ADU O 2/22/2024 1 1 1 NONE No N/A Approved Ministerial CONVERT AN EXISTING 508 SQUARE FOOT GARAGE INTO AN AC 4078-033-038 14409 Burin Avenue SPR 24-18 ADU O 3/14/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSED ADU AT REAR OF PROPERTY LOCATED AT 14409 BU 4081-017-011 4621 W 167th Street SPR 24-20 ADU O 3/19/2024 1 1 1 NONE No N/A Approved Ministerial LEGALIZE UNPERMITTED ADU IN GARAGE LOCATED AT PROPER 4074-020-003 4058 W 164th Street SPR 24-22 ADU O 4/2/2024 1 1 1 NONE No N/A Approved Ministerial GARAGE CONVERSION INTO ADU AT REAR OF PROPERTY LOCA 4081-005-002 4754 W 170th Street SPR 24-26 ADU O 4/18/2024 1 1 1 NONE No N/A Approved Ministerial CONVERSION OF 3 CAR GARAGE INTO ACCESSORY DWELLING 4076-007-032 15217 Eastwood Avenue SPR 24-29 ADU O 4/30/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONVERT TWO EXISTING GARAGES (1,000 SQUA 4074-013-013 4128 W 163rd Street SPR 24-37 ADU O 5/15/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONSTRUCT A NEW 2-STORY ACCESSORY DWE 4079-017-011 4425 W 154th Street SPR 24-42 ADU O 6/3/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONVERT AN EXISTING 528 SQUARE FOOT GARA 4075-004-024 4156 W 169th Street SPR 24-46 ADU O 6/11/2024 1 1 1 NONE No N/A Approved Ministerial CONVERT AN EXISTING GARAGE INTO AN ACCESSORY DWELLIN 4075-014-008 4340 W 170th Street SPR 24-47 ADU O 6/13/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONSTRUCT A DETACHED ADU (857 SQ. FT) 4080-005-004 4744 W 160th Street SPR 24-49 ADU O 6/24/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONSTRUCT A 333 SQUARE FOOT DETACHED A 4074-025-009 4030 W 159th Street SPR 24-52 SFD O 6/25/2024 3 3 3 NONE No N/A Approved Ministerial PROPOSAL TO CONSTRUCT TWO A 2-STORY SINGLE-FAMILY RE 4078-025-016 14501 Kingsdale Avenue SPR 24-55 ADU O 7/2/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONVERT AN EXISTING GARAGE INTO AN ATTAC 4079-015-005 4512 W 153rd Street SPR 24-56 ADU O 7/3/2024 1 1 1 NONE No N/A Approved Ministerial CONVERT EXSISTING EXERCISE ROOM INTO AN ADU 4076-001-003 15118 Avis Avenue SPR 24-58 SFD O 7/9/2024 2 2 2 NONE No N/A Pending Ministerial PROPOSAL TO BUILD A TRIPLEX AND CONVERT THE EXISTING S 4074-020-003 4058 W 164th Street SPR 24-59 ADU O 7/9/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSED GARAGE CONVERSION INTO ADU AT REAR OF PRO 4075-012-009 4341 W 170th Street SPR 24-61 ADU O 7/7/2024 1 1 1 NONE No N/A Pending Ministerial PROPOSAL TO CONVERT AN EXISTING DETACHED GARAGE INT 4076-005-021 15133 Osage Avenue SPR 24-63 ADU O 7/17/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONVERT AND EXISTING 3-CAR GARAGE INTO A 4081-006-025 4721 W 172nd Street SPR 24-69 ADU o 8/5/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSED SECOND STORY ADU AND JR. ADU AT PROPERTY LO 4078-015-004 15012 Firmona Avenue SPR 24-70 ADU o 8/8/2024 1 1 1 NONE No N/A Approved Ministerial A PROPOSAL CONVERT AN EXISTING GARAGE INTO AN ADU (4 4078-001-028 14631 Condon Avenue SPR 24-72 SFD O 8/12/2024 1 1 1 NONE No N/A Approved Ministerial demo existing SFR and propose a new 2-story residence 4081-031-006 4436 1/2 W 168th Street SPR 24-75 ADU O 8/21/2025 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONVERT A RECREATION ROOM AND SLEEPING 4079-014-018 4546 W 153rd Place SPR 24-77 ADU O 9/11/2024 1 1 1 NONE No N/A Pending Ministerial A PROPOSAL FOR A NEW ACCESSORY DWELLING UNIT (721 SQ 4079-017-008 15317 Hawthorne Boulevard SPR 24-78 ADU O 9/11/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO BUILD AN ATTACHED ACCESSORY DWELLING U 4075-017-005 4166 W 170th Street SPR 24-88 ADU o 10/9/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL FOR THE CONVERSION OF A GARAGE (360 SQUARE 4074-022-006 4042 W 162nd Street SPR 24-89 ADU O 10/9/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONVERT AN EXISTING GARAGE (364 SQUARE F 4078-009-033 14723 Firmona Avenue SPR 24-90 ADU O 10/9/2024 1 1 1 NONE No N/A Pending Ministerial PROPOSAL TO DEMOLISH AN UNPERMITTED ADU AND PATIO AT 4081-031-005 4438 W 168th Street SPR 24-92 ADU O 10/16/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL 4076-016-010 15620 Sombra Avenue SPR 24-94 ADU O 10/22/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL FOR A NEW ACCESSORY DWELLING UNIT (1000 SQ 4079-014-014 15323 Mansel Avenue SPR 24-102 ADU O 11/27/2024 1 1 1 NONE No N/A Approved Ministerial A PROPOSAL TO LEGALIZE AN ADU (719 SQFT) AND A JADU (264 4074-016-016 4025 W 169th Street SPR 24-103 ADU O 12/2/2024 1 1 1 NONE No N/A Pending Ministerial 2 ADU'S WITHIN NEW 9-UNIT APARTMENT COMPLEX 4074-014-018 4119 W 165th Street SPR 24-106 ADU O 12/10/2024 1 1 1 NONE No N/A Pending Ministerial new 1000 sq ft adu 4078-013-017 4620 W 149th Street SPR 14-112 ADU O 12/23/2024 1 1 1 NONE No N/A Approved Ministerial PROPOSAL TO CONVERT AN EXISTING HABITABLE SPACE (418.

Table A
Cells in grey contain auto-calculation formulas
1 5
Project Identifier Unit Types Proposed Units - Affordability by Household Incomes Density Bonus Law Applications
10 Housing Development Applications Submitted
Jurisdiction Lawndale ANNUAL ELEMENT PROGRESS REPORT
Reporting Year 2024
(Jan. 1 - Dec.
31) Housing Element Implementation
Planning
Period 6th Cycle 10/15/2021 - 10/15/2029
Table A2
2 3 5 6
Prior APN+ Current APN Street Address Project Name+
Local
Jurisdiction
Tracking ID
Unit Category
(SFA,SFD,2 to
4,5+,ADU,MH)
Tenure
R=Renter
O=Owner
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low- Income
Deed
Restricted
Low- Income
Non Deed
Restricted
ModerateIncome
Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Entitlement
Date Approved
# of Units
issued
Entitlements
Summary Row: Start Data Entry Below 0 0 0 0 0 0 25 25
4079-012-010 4618 W 153rd Place SPR 24-04 SPR 24-04 ADU O 1 2/20/2024 1 4079-028-023 4548 W 156th StreetSPR 24-06 SPR 24-06 ADU O 1 5/7/2024 1 4076-005-020 15203 Osage AvenueSPR 24-07 SPR 24-07 SFD O 1 8/22/2024 1 4076-016-016 15634 Sombra AvenueSPR 24-10 SPR 24-10 SFD O 2 7/24/2024 2 4078-020-009 14802 Firmona AvenueSPR 24-11 SPR 24-11 ADU O 1 1 4077-017-023 14801 Avis Avenue SPR 24-12 SPR 24-12 ADU O 1 1 4077-026-004 4064 W 149th StreetSPR 24-15 SPR 24-15 ADU O 1 7/15/2024 1 4078-033-038 14409 Burin Avenue SPR 24-18 SPR 24-18 ADU O 1 4/11/2024 1 4081-017-011 4621 W 167th StreetSPR 24-20 SPR 24-20 ADU O 1 4/15/2024 1 4074-020-003 4058 W 164th StreetSPR 24-22 SPR 24-22 ADU O 1 8/7/2024 1 4081-005-002 4754 W 170th StreetSPR 24-26 SPR 24-26 ADU O 1 6/11/2024 1 4076-007-032 15217 Eastwood Avenue SPR 24-29 SPR 24-29 ADU O 1 7/31/2024 1 4074-013-013 4128 W 163rd StreetSPR 24-37 SPR 24-37 ADU O 1 9/11/2024 1 4079-017-011 4425 W 154th StreetSPR 24-42 SPR 24-42 ADU O 1 7/15/2024 1 4075-004-024 4156 W 169th StreetSPR 24-46 SPR 24-46 ADU O 1 7/22/2024 1 4075-014-008 4340 W 170th StreetSPR 24-47 SPR 24-47 ADU O 1 11/6/2024 1 4080-005-004 4744 W 160th StreetSPR 24-49 SPR 24-49 ADU O 1 12/11/2024 1 4074-025-009 4030 W 159th StreetSPR 24-52 SPR 24-52 SFD O 3 3 4078-025-016 14501 Kingsdale Avenue SPR 24-55 SPR 24-55 ADU O 1 10/2/2024 1 1 4079-015-005 4512 W 153rd StreetSPR 24-56 SPR 24-56 ADU O 1 7/31/2024 1 4076-001-003 15118 Avis Avenue SPR 24-58 SPR 24-58 SFD O 2 2 4074-020-003 4058 W 164th StreetSPR 24-59 SPR 24-59 ADU O 1 7/22/2024 1 4075-012-009 4341 W 170th StreetSPR 24-61 SPR 24-61 ADU O 1 1 4076-005-021 15133 Osage AvenueSPR 24-63 SPR 24-63 ADU O 1 7/26/2024 1 4081-006-025 4721 W 172nd StreetSPR 24-69 SPR 24-69 ADU o 1 8/8/2024 1 4078-015-004 15012 Firmona AvenueSPR 24-70 SPR 24-70 ADU o 1 8/26/2024 1 4078-001-028 14631 Condon AvenueSPR 24-72 SPR 24-72 SFD O 1 9/3/2024 1 4081-031-006 4436 1/2 W 168th Street SPR 24-75 SPR 24-75 ADU O 1 1 4079-014-018 4546 W 153rd Place SPR 24-77 SPR 24-77 ADU O 1 1 4079-017-008 15317 Hawthorne Boulevard SPR 24-78 SPR 24-78 ADU O 1 1 4075-017-005 4166 W 170th StreetSPR 24-88 SPR 24-88 ADU o 1 1 4074-022-006 4042 W 162nd StreetSPR 24-89 SPR 24-89 ADU O 1 11/20/2024 1 4078-009-033 14723 Firmona AvenueSPR 24-90 SPR 24-90 ADU O 1 1 4081-031-005 4438 W 168th StreetSPR 24-92 SPR 24-92 ADU O 1 11/7/2024 1 4076-016-010 15620 Sombra AvenueSPR 24-94 SPR 24-94 ADU O 1 1 4079-014-014 15323 Mansel AvenueSPR 24-102 SPR 24-102 ADU O 1 1 4074-016-016 4025 W 169th StreetSPR 24-103 SPR 24-103 ADU O 1 1 4074-014-018 4119 W 165th StreetSPR 24-106 SPR 24-106 ADU O 1 1 4078-013-017 4620 W 149th StreetSPR 14-112 SPR 14-112 ADU O 1 1 Project Identifier
Annual Building Activity Report Summary - New Construction, Entitled, Permits and Completed Units 1 Unit Types Affordability by Household Incomes - Completed Entitlement 4 Cells in grey contain auto-calculation formulas
8 9 11 12
Very LowIncome
Deed
Restricted
Very LowIncome Non
Deed
Restricted
LowIncome
Deed
Restricted
LowIncome
Non Deed
Restricted
ModerateIncome
Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Building
Permits Date
Issued
# of Units Issued
Building Permits
Very LowIncome
Deed
Restricted
Very LowIncome
Non Deed
Restricted
LowIncome
Deed
Restricted
LowIncome
Non Deed
Restricted
ModerateIncome
Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Certificates of
Occupancy or other
forms of readiness
(see instructions)
Date Issued
# of Units
issued
Certificates of
Occupancy or
other forms of
readiness
0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
1 1/27/2025 1 1 1
0 0
0 0
0 0
1 2/26/2025 1 1 1
0 0
0 0
0 0
0 0
1 11/27/2024 1 1 1
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Note: "+" indicates an optional field
Affordability by Household Incomes - Building Permits Affordability by Household Incomes - Certificates of Occupancy 7 10
Streamlining Infill
Housing without
Financial Assistance or
Deed Restrictions
Term of
Affordability or
Deed Restriction
Notes
13 14 15 16 17 18 19 20 21 22 23 24 25
How many of
the units were
Extremely
Low Income?
Please select the
state
streamlining
provision the
project was

APPROVED
pursuant to.
(may select
multiple)
Infill Units?
Y/N+
Assistance
Programs for Each
Development
(may select multiple
- see instructions)
Deed Restriction
Type
(may select
multiple - see
instructions)
For units affordable
without financial
assistance or deed
restrictions, explain how
the locality determined the
units were affordable
(see instructions)
Term of Affordability
or Deed Restriction
(years) (if affordable in
perpetuity enter 1000)+
Number of
Demolished/Destroy
ed Units
Demolished
or Destroyed
Units
Demolished/
Destroyed
Units
Owner or
Renter
Total Density Bonus
Applied to the Project
(Percentage Increase in
Total Allowable Units or
Total Maximum Allowable
Residential Gross Floor
Area)
Number of Other
Incentives,
Concessions,
Waivers, or Other
Modifications Given
to the Project
(Excluding Parking
Waivers or Parking
Reductions)
List the
incentives,
concessions,
waivers, and
modifications
(Excluding
Parking Waivers
or Parking
Modifications)
Did the project
receive a reduction or
waiver of parking
standards? (Y/N)
Notes+
0 5
NONE Y
NONE Y
NONE Y 1 Demolished O
NONE Y 1 Demolished O
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y 1 Demolished O
NONE Y
NONE Y
NONE Y 1 Demolished O
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y 1 Demolished O
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
NONE Y
Housing with Financial Assistance
and/or Deed Restrictions Demolished/Destroyed Units Density Bonus Jurisdiction Lawndale ANNUAL ELEMENT PROGRESS REPORT
Reporting Year 2024 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 6th Cycle 10/15/2021 - 10/15/2029
1 Projection
Period 3 4
RHNA Allocation
by Income Level
Projection
Period -
06/30/2021-
10/14/2021
2021 2022 2023 2024 2025 2026 2027 2028 2029
Total Units to
Date (all
years)
Total Remaining
RHNA by
Income Level
Deed Restricted - - - - - - - - - -
Non-Deed Restricted - - - - - - - - - -
Deed Restricted - - - - - - - - - -
Non-Deed Restricted - - - - - - - - - -
Deed Restricted - - - - - - - - - -
Non-Deed Restricted - - - - - - - - - -
Above Moderate 1,083 - - - - 1 - - - - - 1 1,082
2,497
- - - - 1 - - - - - 1 2,496
5 6 7
Extremely lowIncome Need 2021 2022 2023 2024 2025 2026 2027 2028 2029 Total Units to Date
Total Units
Remaining
366 - - - - - - - - - - 366
VLI Deed Restricted
VLI Non Deed Restricted
LI Deed Restricted
LI Non Deed Restricted
MI Deed Restricted
MI Non Deed Restricted
Above Mod Income
311
Please note: For the last year of the 5th cycle, Table B will only include units that were permitted during the portion of the year that was in the 5th cycle. For the first year of the 6th cycle, Table B will only include units that were permitted since the start of the planning period. Projection Period units are in a separate column.

Total RHNA
Total Units
Income Level
Very Low
Low
Extremely Low-Income Units*
Note: units serving extremely low-income households are included in the very low-income RHNA progress and must be reported as very low-income units in section 7 of Table A2. They must also be reported in the extremely low-income category (section 13) in Table A2 to be counted as progress toward meeting the extremely low-income housing need determined pursuant to Government Code 65583(a)(1). *Extremely low-income housing need determined pursuant to Government Code 65583(a)(1). Value in Section 5 is default value, assumed to be half of the very low-income RHNA. May be overwritten.

Progress toward extremely low-income housing need, as determined pursuant to Government Code 65583(a)(1).

Please Note: Table B does not currently contain data from Table F or Table F2 for prior years. You may login to the APR system to see Table B that contains this data.

Please note: The APR form can only display data for one planning period. To view progress for a different planning period, you may login to HCD's online APR system, or contact HCD staff at [email protected]. 371
-
This table is auto-populated once you enter your jurisdiction name and current year data. Past year information comes from previous APRs. - Moderate
732
311
371
Please contact HCD if your data is different than the material supplied here -
2 Table B
Regional Housing Needs Allocation Progress
Permitted Units Issued by Affordability
732
Attachment E
Notice of Exemption
Lawndale Planning Division (CEQA) FORM "B"
Notice of Exemption
To: Los Angeles County Clerk’s Office
Environmental Filing
12400 E. Imperial Highway, Room 1101
Norwalk, California 90650
Office of Planning and Research
1400 Tenth Street, Room 121
Sacramento, California 95814
Project Title: Case No. 25-03 and PC Resolution 25- 02

1. City of Lawndale Community Development Department

2. Project Location – Specific: City wide

3. (a) Project Location - City: City of Lawndale
(b)Project Location - County: Los Angeles

4. Description of nature, purpose, and beneficiaries of Project: Case 25-03: General Plan Annual Progress Report 2024

5. Name of Public Agency approving project: City of Lawndale, California

6. Name of Person or Agency carrying out project: Jose Hernandez, Associate Planner

7. Exempt status: (Check one)
(a) _____ Ministerial project.
(b) _____ Not a project.
(c) _____ Emergency Project.
(d)__X__ Categorical Exemption. State type and class number: Section 15061(b)(3) of the CEQA guidelines.
(e) _____ Declared Emergency.
(f) _____ Statutory Exemption. State Code section number:
(g) _____ Other. Explanation:

8. Reason why project is exempt: mandated General Plan annual report that does not include a project and thus will not result in direct and/or indirect physical change in the environment.

9. Contact Person: Jose Hernandez, Associate Planner
Telephone: (310) 973-3206

10. Attach Preliminary Exemption Assessment (Form "A") before filing.

Date Received for Filing:

Signature (Lead Agency Representative)
(Clerk Stamp Here)
Jose Hernandez, Associate Planner
Title
City of Lawndale
Community Development Department
Planning Division
14717 Burin Avenue
Lawndale, CA 90260
(310) 970-2100
(310) 970-2183 Fax

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY:

Peter Kann, Community Development Director
Jose Hernandez, Associate Planner
SUBJECT:

Urgency ordinance for a Zoning Map amendment of properties to establish a Housing Opportunity Overlay Zones for various properties within the City and Hawthorne Boulevard Specific Plan; and Amendment to Title 17 of the Lawndale Municipal Code to Chapter 17.54 Housing Opportunity Overlay Zones

BACKGROUND
The City’s General Plan 2045 and 6
th Cycle Housing Element was approved with conditions to establish Housing Opportunity Overlay Zones to accommodate future housing growth and to subsequently rezone these properties to be consistent with the land uses identified in the General Plan’s Land Use Designation Map.

The Housing Element must demonstrate that the City has identified and zoned land to accommodate the development of the housing units defined by Lawndale’s Regional Housing Needs Allocation (“RHNA”), which is considered the City’s fair share of regional housing needs. On October 13, 2022, the California Department of Housing and Community Development (HCD) made a finding that the City’s housing element was in substantial compliance with Housing Element Law.

Pursuant to Government Code Section 65583.4, subdivision (a), all rezoning actions must be complete three years and 120 days from the statutory deadline (October 15, 2021) if the local government adopted a sixth cycle housing element and HCD found the adopted element to be in substantial compliance within one year of the statutory deadline. Failure to implement rezone actions by the statutory deadline means the City’s housing element will no longer substantially comply with Housing Element Law, and HCD may revoke its finding of substantial compliance. Such consequences may include ineligibility or delay in receiving certain state funds, referral to the California Office of Attorney General, court-imposed financial penalties, the loss of local land use authority to a court-appointed agent, and the application of the “builder’s remedy.” To ensure the City continues to meet the 6
th cycle update requirements for a substantially compliant housing element, the City must provide an update on the status and timeline of implementation of Housing Element Program 9 by April 14, 2025.

STAFF REVIEW
Regional Housing Needs Allocation
The Housing Element must demonstrate that the City has identified and zoned land to accommodate the development of the housing units defined by Lawndale’s Regional Housing Needs Allocation (“RHNA”), which is considered the City’s fair share of regional housing needs. The RHNA is determined by the Southern California Association of Governments (“SCAG”). SCAG allocated 2,497 housing units for City of Lawndale for the 2021-2029 period. The RHNA is not a production quota, but the City must show that the housing units can be accommodated. There is no mechanism at the State, regional, or City level that requires the units identified in the RHNA to be constructed. The City’s RHNA for the 2021-2029 period is a substantial increase when compared to the 381 units assigned for the 2014-2021 period.

Residential Sites Inventory
The RHNA planning period for the Sixth Housing Element Update Cycle is from October 15, 2021 to October 15, 2029. The City must meet its RHNA allocation by developing suitable vacant sites, and/or underutilized sites within the community. The City must document how the zoning and development standards on existing sites can accommodate the 2,497 housing units. According to the Residential Sites Inventory, the City has the potential to provide the required units through the adoption of two new housing overlays. The current General Plan and zoning designations do not provide sufficient capacity to accommodate the City’s RHNA.

The urgency ordinance includes locations of the housing overlays and site-specific properties within the Hawthorne Boulevard Specific Plan. The Urgency Ordinance includes two exhibits that identify the proposed areas by staff.

Housing Overlays
The City will need to adopt two new housing overlays with different maximum density standards in order to adequately accommodate its RHNA. One overlay will be located within the Hawthorne Boulevards Specific Plan (“HBSP”) area. The other overlay will be outside the HBSP area. The Housing Overlay 1 will allow for residential development in nonresidential areas outside the HBSP area with densities of up to 100 units per acre. The Housing Overlay 2 will allow for residential development in areas within the HBSP area with densities of up to 150 units per acre. Only 50% of the development potential at Housing Overlay sites have been considered to accommodate the City’s RHNA. This allows existing uses to remain or encourage new vertical or horizontal mixed-use development. This is consistent with the guidance provided by HCD for the development capacity at sites designated for mixed-use.

ENVIRONMENTAL REVIEW
The project is exempt from the California Environmental Quality Act (CEQA) under Section – “Projects Consistent with Community Plan or Zoning” provides an exemption from additional environmental review for projects that are consistent with the development density established by existing zoning, community plan or general plan policies for which an Environmental Impact Report (EIR) was certified, except as might be necessary to examine whether there are project-specific significant effects which are peculiar to the project or its site.

The City of Lawndale (“City”) has a General Plan, which was adopted in 1999 and has been updated and amended to the Lawndale General Plan 2045 with a Certified Final Environmental Impact Report (EIR) (SCH #202212088), approved by the City Council on December 18, 2023, via Resolution No. CC-2312-048 and CC-2312-049

PUBLIC REVIEW
Notices of public hearing were posted in three (3) public places and published in the Daily Breeze on March 27, 2025.

LEGAL REVIEW
The City Attorney has reviewed and approved the draft urgency ordinance.

FISCAL IMPACT
Not Applicable

RECOMMENDATION
It is recommended that the City Council: 1.) Conduct a public hearing; 2.) Determine that Urgency Ordinance No. 1210-25 is exempt from the California Environmental Quality Act ("CEQA") pursuant to Section 15183 of the CEQA Guidelines; and 3. Adopt by four-fifths (4/5) vote of the City Council Ordinance No. 1210-25.

Attachments
Exhibit A - Urgency Ordinance - Housing Opportunity Overlay Zones.pdf Exhibit B - Notice of Exemption.pdf

EXHIBIT A
Urgency Ordinance No. 1210-25
Urgency Ordinance No. 1210-25
LMC Ch 17.54 related to Housing Opportunity Overlay Zones 2 URGENCY ORDINANCE NO. 1210-25

AN URGENCY ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF LAWNDALE, CALIFORNIA AMENDING TITLE 17 OF

THE LAWNDALE MUNICIPAL CODE TO ESTABLISH
CHAPTER 17.54 HOUSING OPPORTUNITY OVERLAY ZONES

OF THE LAWNDALE MUNICIPAL CODE AND A ZONING MAP

AMENDMENT OF PROPERTIES TO ESTABLISH HOUSING

OPPORTUNITY OVERLAY ZONES FOR VARIOUS

PROPERTIES WITHIN THE CITY AND HAWTHORNE
BOULEVARD SPECIFIC ; AND A DETERMINATION THAT THE

PROPOSED AMENDMENTS IS EXEMPT FROM CEQA
PURSUANT TO CEQA GUIDELINES 15183 – PROJECT

CONSISTENT WITH A COMMUNUNITY PLAN, GENERAL

PLAN, OR ZONING
SUMMARY: Effective immediately, this urgency ordinance amends the City’s Zoning Code to update regulations for Housing Opportunity Overlay Zones consistent with City’s General Plan 2045 land use plan and adopted 2021-2029 Housing Element to accommodate the City’s Regional Housing Needs Assessment.

WHEREAS, the City of Lawndale (“City”) has a General Plan, which was adopted in 1999 and has been updated and amended to the Lawndale General Plan 2045 with a Certified Final Environmental Impact Report (EIR) (SCH #202212088), approved by the City Council on December 18, 2023 via Resolution No. CC-2312-048 and CC-2312-049; WHEREAS, the City’s General Plan 2045 and 6th Cycle Housing Element were approved with conditions to establish Housing Opportunity Overlay Zones to accommodate future housing growth and to subsequently rezone these properties to be consistent with the land uses identified in the General Plan’s Land Use Designation Map; and
WHEREAS, the City’s Planning Department, with the assistance of a consultant, has initiated and prepared a Zoning Map amendments to establish Housing Opportunity Overlay Zones for various properties within the City and the Hawthorne Boulevard Specific Plan; and Amendments to Title 17 of the Lawndale Municipal Code (LMC) to establish 17.54 Housing Opportunity Overlay Zones.

WHEREAS, the Housing Opportunity Overlay Zones applies to specific sites identified in the City’s General Plan 2045 land use plan and adopted 2021-2029 Housing Element to accommodate the City’s Regional Housing Needs Assessment. The Housing Opportunity Overlay Zone encompass properties within the City and the Hawthorne Boulevard Specific Plan; and WHEREAS, the Housing Opportunity Overlay Zone provides opportunities for the development of high-density housing in single-use and mixed-use formats at a density of 20.0-100.00 dwelling units per acre. New residential development at the Housing Opportunity Overlay Zones must meet a minimum residential density of at least 20.0 dwelling units per acre, regardless of the underlying land use designation; and
Urgency Ordinance No. 1210-25
LMC Ch 17.54 related to Housing Opportunity Overlay Zones 3 WHEREAS, the Housing Opportunity Overlay Zone encourages new development to be focused within the Hawthorne Boulevard Specific Plan area and within the City’s Housing Opportunity Overlay Zone to preserve the character of the community’s existing single-family uses, promote active transportation options, and create vibrant mixed-use activity nodes; and WHEREAS, California Government Code Sections 36934, 36937, and 65858 expressly authorize the City Council to adopt this Urgency Ordinance for the immediate preservation of the public peace, health, or safety and to prohibit a use that is in conflict with a contemplated general plan, specific plan, or zoning proposal that the legislative body, planning commission, or the planning department is considering or studying or intends to study within a reasonable time; and WHEREAS, City staff requires time to study and develop appropriate regulations for housing densities consistent with state law; and
WHEREAS, Case No. 25-09 was properly noticed on March 27, 2025, 10 days prior to the public hearing, and set for public hearing before the City of Lawndale City Council on April 7, 2025, and
WHEREAS, the City Council, after notice duly given as required by law, held a public hearing on April 7, 2025, in the City Hall council chamber located at 14717 Burin Avenue, Lawndale, California, to consider this Urgency Ordinance 1210-25

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

SECTION 1 Recitals: The City Council of the City of Lawndale hereby makes the following findings:

A. The above recitals are true and correct and incorporated fully herein.

B. The changes to the Zoning Code of the City of Lawndale made by this Urgency Ordinance are consistent with the General Plan of the City of Lawndale.

SECTION 2 General Plan Consistency: The City Council further finds and determines that the proposed amendments to the HBSP, City’s Municipal Code, and Zoning Map are consistent with the General Plan 2045 of the City of Lawndale. Additionally, the proposed amendments would bring the City’s Municipal Code into compliance with the Housing Element and RHNA requirements pertaining to future housing growth by establishing a new Housing Opportunity Overlay Zone.

SECTION 3 CEQA: The City Council finds the proposed amendments exempt pursuant to CEQA Section Guidelines 15183 – Project consistent with a Community Plan, General Plan, or Zoning. The proposed Project is consistent with the land use designations and development intensities and densities assigned by the Lawndale General Plan. Cumulative impacts associated with implementation of the Project, as proposed, were fully addressed in the General Plan FEIR (State Clearinghouse No. 2022120088). Since the proposed Project is consistent with the land use designations and development intensities and densities identified in the General Plan, and was analyzed in the General Plan FEIR, implementation of the proposed Project would not result in any new or altered cumulative impacts beyond those addressed in the General Plan FEIR.

Urgency Ordinance No. 1210-25
LMC Ch 17.54 related to Housing Opportunity Overlay Zones 4 SECTION 4 Municipal Code Amendment: The numerous sections of the Lawndale Municipal Code are hereby amended as provided in Attachment “1” with additions underlined and deletions in strikethrough, attached hereto and incorporated herein by reference.

SECTION 5 Zoning Map Amendment: The City’s Zoning Map and HBSP Map is hereby amended as shown in Attachment “2” within the establishment of the Housing Opportunity Overlay Zones, attached hereto and incorporated herein by reference.

SECTION 6. This Urgency Ordinance is enacted pursuant to the authority conferred upon the City Council of the City of Lawndale by Government Code Sections 36934 and 36937 and shall be in full force and effect immediately upon its adoption by a four-fifths (4/5) vote of the City Council as if and to the same extent that such ordinance had been adopted pursuant to each of the individual sections set forth hereinabove.

SECTION 7. Urgency Findings. That the adoption of this Urgency Ordinance is necessary for the immediate preservation of the public peace, health or safety, as those terms are defined in Government Code Section 36937(b), in at least the following respect: pursuant to state law, any ordinance that fails to meet the requirements of the Bills shall be null and void and, unless the City’s ordinance is corrected, thereafter the City shall have to apply the standards established under the Bills.

Accordingly, this ordinance shall take effect immediately upon adoption.

SECTION 8. This Urgency Ordinance is exempt from the California Environmental Quality Act (“CEQA”) under Section 15183 of the CEQA Guidelines, “Projects Consistent with Community Plan or Zoning” provides an exemption from additional environmental review for projects that are consistent with the development density established by existing zoning, community plan or general plan policies for which an Environmental Impact Report (EIR) was certified, except as might be necessary to examine whether there are project-specific significant effects which are peculiar to the project or its site. The City of Lawndale (“City”) has a General Plan, which was adopted in 1999 and has been updated and amended to the Lawndale General Plan 2045 with a Certified Final Environmental Impact Report (EIR) (SCH #202212088), approved by the City Council on December 18, 2023, via Resolution No. CC-2312-048 and CC-2312-049 The amendments to the Lawndale Municipal Code would only make changes to the City’s generally applicable regulations for accessory dwelling units consistent with state law.

SECTION 9. If any section, subsection, sentence, clause, or phrase of this Urgency Ordinance is for any reason held to be invalid or unconstitutional by a decision of any court of any competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Urgency Ordinance. The City Council hereby declares that it would have passed this Urgency Ordinance, and each and every section, subsection, sentence, clause and phrase thereof not declared invalid or unconstitutional without regard to whether any portion of the Urgency Ordinance would be subsequently declared invalid or unconstitutional.

SECTION 10. The City Clerk shall certify to the passage and adoption of this Urgency Ordinance and shall make a minute of the passage and adoption thereof in the records of and the proceedings of the City Council at which the same is passed and adopted. This Urgency Ordinance shall be in full force and effect immediately , pursuant to the authority conferred upon the City Council by California Government Code Sections 36934, 36937, and 65858. This Urgency Ordinance shall be Urgency Ordinance No. 1210-25
LMC Ch 17.54 related to Housing Opportunity Overlay Zones 5 of no further force and effect forty-five (45) days following the date of its adoption unless extended in accordance with the provisions set forth in Government Code Section 65858(b). Not later than ten (10) days prior to the expiration of this Urgency Ordinance, the City Council shall issue a written report as required by applicable state law. The City Clerk shall cause this Ordinance to be published in a newspaper of general circulation and shall post the same at the City Hall, the Lawndale Community Center and the United States Post Office, Lawndale Branch.

PASSED, APPROVED, AND ADOPTED this 7
th day of April 2025.
______________________________
Robert Pullen-Miles, Mayor
ATTEST:

State of California )
County of Los Angeles ) SS
City of Lawndale )
I, Erica Harbison, City Clerk of the City of Lawndale, California, do hereby certify that the City Council duly approved and adopted the foregoing Urgency Ordinance No. 1210-25 by four-fifths (4/5) vote at its regular meeting held on the 7th day of April 2025 by the following vote:

Name Voting Present, Not Voting Absent
Aye No Abstain Not Participating
Robert Pullen-Miles, Mayor
Pat Kearney, Mayor Pro Tem
Bernadette Suarez
Francisco M. Talavera
Sirley Cuevas
______________________________ ______________
Erica Harbison, City Clerk Date
APPROVED AS TO FORM:
______________________________
Gregory Murphy, City Attorney
ATTACHMENT 1
Lawndale Municipal Code 17.54 Housing Opportunity Overlay Zone Chapter 17.54 Housing Opportunity Overlay Zones
Section 17.54.010 Housing Opportunity Overlay 1 (HOO1).

The Housing Opportunity Overlay 1 (HOO1) applies to specific sites included in the City of Lawndale’s Adopted 2021-2029 Housing Element identified to accommodate a portion of the City’s remaining moderate- and above-moderate regional housing needs allocation (RHNA). For these sites, the minimum residential density is 20 du/ac and the maximum residential density is 100 du/ac, consistent with the goals, policies, and actions of the City’s Adopted 2021-2029 Housing Element. All other provisions of the underlying designation of Lawndale Municipal Code will apply.

Section 17.54.020 Housing Opportunity Overlay 2 (HOO2).

The Housing Opportunity Overlay 2 (HOO2) applies to specific sites included in the City of Lawndale’s Adopted 2021-2029 Housing Element identified to accommodate a portion of the City’s remaining lowerincome regional housing needs allocation (RHNA). For these sites, the minimum residential density is 20 du/ac and the maximum residential density is 100 du/ac. The HOO2 implements the required rezones of sites pursuant to Government Code section 65583, subdivision (c) (1) (A) and Government Code section 65583.2, subdivision (c) and (i) consistent with the goals, policies, and actions included in the Adopted 2021-2029 Housing Element. Specifically, the following regulations shall apply to the use of a lot designated with the HOO2 designation:
a. The minimum residential density shall be 20 dwelling units per net acre. b. Residential uses shall occupy at least 50 percent of the total gross floor area of a mixed-use development.
c. For developments in which 20 percent or more of the units are affordable to lower income households (income and affordability levels set forth in Sections 50079.5, 50093, and 50105 of the Health and Safety Code shall apply), owner-occupied and rental multifamily uses shall be permitted.
d. An applicant for a project pursuant to this Section may apply for a density bonus in accordance with Government Code Section 65915.

All other provisions of the underlying designation of the Lawndale Municipal Code will apply. Where there is a conflict, the provisions of the HOO2 shall apply.

ATTACHMENT 2
City Zoning Map and HBSP Map (Housing Opportunity Overlay Zones) Prairie Ave
Manhattan Beach Blvd
Redondo Beach Blvd
W Rosecrans Ave
Hawthorne Blvd
Rosecrans Ave
Condon Ave
Firmona Ave
170th St
Marine Ave
W 170th St
165th St
W 162nd St
163rd St
Firmona Ave
Kingsdale Ave
Mansel Ave
153rd St
Grevillea Ave
156th St
W 147th St
W 145th St
Freeman Ave
Osage Ave
Burin Ave
Condon Ave
Grevillea Ave
172nd St
W 171st St
W 163rd St
168th St
164th St
167th St
W 173rd St
W 166th St
154th St
W 147th St
W 149th St
W 161st St
W 160th St
166th St Osage Ave
Eastwood Ave
162nd St
W 159th St
160th St
Larch Ave
Grevillea Ave
Freeman Ave
W 152nd St
153rd St
153rd Pl
154th St
173rd St
161st St
S Inglewood Ave
Avis Ave
166th St
169th St 169th St
171st St
159th St
Sombra Ave
Condon Ave
Legend
City of Lawndale
Hawthorne Boulevard
Specific Plan Boundary
Proposed Zoning
R-1
R-2
R-2-P
R-3
R-3-P
R-4
C-2
C-3
C-4
C-M
M-1
I
O
HBSP
Overlays
HOO1
HOO2
RPD
Proposed Zoning Map

CITY OF LAWNDALE

ZONING CODE UPDATE
Sources: Orange County GIS; City of Lawndale. Map date: April 3, 2024. 0 500 1,000
Feet
405
Artesia Blvd
§¨¦405
W 170th St 170th St
165th St
W 162nd St
163rd St
Kingsdale Ave
Mansel Ave
153rd St
156th St
Prairie Ave
W 145th St
Freeman Ave
Osage Ave
Burin Ave
Condon Ave
Grevillea Ave
Firmona Ave
172nd St
W 171st St
W 163rd St
168th St
164th St
167th St
W 173rd St
W 166th St
W 147th St
W 149th St
W 161st St
W 160th St
154th St
166th St
162nd St
W 159th St
160th St
Larch Ave
153rd Pl
W 152nd St
161st St
Avis Ave
169th St
159th St
Sombra Ave
Eastwood Ave
Marine Ave
S Inglewood Ave
W Rosecrans Ave
Hawthorne Blvd
Ing el w
o
od Ave
Redondo Beach Blvd Prairie Ave
Manhattan Beach Blvd
Rosecrans Ave
Condon Ave
Firmona Ave
H a w t h o r n e
R e d o n d o B e a c h
To r r a n c e
Legend
Hawthorne Boulevard Specific
Plan Boundary
City of Lawndale
HOO1
HOO2
General Commercial
Neighborhood Commercial
Office Commercial
Sources: Orange County GIS; City of Lawndale. Map date: May 30, 2024. 0 500 1,000
Feet

EXHIBIT B
Notice of Exemption
Lawndale Planning Division (CEQA) FORM "B"
Notice of Exemption
To: Los Angeles County Clerk’s Office
Environmental Filing
12400 E. Imperial Highway, Room 1101
Norwalk, California 90650
Office of Planning and Research
1400 Tenth Street, Room 121
Sacramento, California 95814
Project Title: Case No. 25-09 and Urgency Ordinance 1210-25

1. City of Lawndale Community Development Department

2. Project Location – Specific: City Wide

3. (a) Project Location - City: City of Lawndale
(b)Project Location - County: Los Angeles

4. Description of nature, purpose, and beneficiaries of Project: Case 25-09: PROPOSED AMENDMENTS TO TITLE 17 OF THE LAWNDALE MUNICIPAL CODE TO ESTABLISH CHAPTER 17.54

HOUSING OPPORTUNITY OVERLAY ZONES OF THE LAWNDALE MUNICIPAL CODE AND A ZONING MAP

AMENDMENT OF PROPERTIES TO ESTABLISH HOUSING OPPORTUNITY OVERLAY ZONES FOR VARIOUS PROPERTIES WITHIN THE CITY AND HAWTHORNE BOULEVARD SPECIFIC.

5. Name of Public Agency approving project: City of Lawndale, California

6. Name of Person or Agency carrying out project: Jose Hernandez, Associate Planner

7. Exempt status: (Check one)
(a) _____ Ministerial project.
(b) _____ Not a project.
(c) _____ Emergency Project.
(d)__X__ Categorical Exemption. State type and class number: 15183 “Projects Consistent with Community Plan or Zoning”.
(e) _____ Declared Emergency.
(f) _____ Statutory Exemption. State Code section number:
(g) _____ Other. Explanation:

8. Reason why project is exempt: The City of Lawndale (“City”) has a General Plan, which was adopted in 1999 and has been updated and amended to the Lawndale General Plan 2045 with a Certified Final Environmental Impact Report (EIR) (SCH #202212088), approved by the City Council on December 18, 2023, via Resolution No. CC-2312-048 and CC-2312-049.

9. Contact Person: Jose Hernandez, Associate Planner
Telephone: (310) 973-3206

10. Attach Preliminary Exemption Assessment (Form "A") before filing.

Date Received for Filing:

Signature (Lead Agency Representative)
(Clerk Stamp Here)
Jose Hernandez, Associate Planner
Title
City of Lawndale
Community Development Department
Planning Division
14717 Burin Avenue
Lawndale, CA 90260
(310) 970-2100
(310) 970-2183 Fax

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Peter Kann, Community Development Director SUBJECT: Discussion of SB 79 (Wiener) Transit-Oriented Development Bill

BACKGROUND
SB 79 (Wiener) Transit Oriented Development (TOD) Bill was introduced in the 2025-2026 California Senate legislative session on January 15, 2025 and amended on March 5, 2025. The League of California Cities has requested that Mayor, Council Members, and City Management staffs' consideration to send notice of opposition letters to SB 79. SB 79 has not been set for hearing but will be heard in the Senate Housing Committee and Senate Local Committee in the next few weeks.

Attachment 1 is a draft notice of opposition for the Mayor and Council's consideration.

The current draft of SB 79 proposes to add Government Code Section 65912.155 and Section 21080.26.5 to the Public Resource Code. The proposed bill will disregard state-certified housing elements and bestow land use authority to transit agencies for housing project within one-quarter or one-half mile of a transit stop.

These projects could be developed without input from the community's needs, environment review, or public input because it could potentially be approved at the administrative level.

STAFF REVIEW
The draft SB 79 proposes to permit by right high density residential development within one-quarter and/or one-half mile of a high frequency commuter rail (six trains per hour). A summary of the proposed land uses and their development standards is provided below:

TOD within ¼ mile
TOD Tier 1 (Rail Transit) Tier 2 (Light-Rail) Tier 3 (Commuter Rail)
Permitted Uses High Density
Residential
High Density
Residential
High Density
Residential
Density 120 units per acre 100 units 80 unit per acre
Height 75 65 55
Floor Area Ratio 3.5 3 2.5
Concessions for
Affordable Units
Additional 3 Additional 2 Additional 1
TOD within ½ mile
Tier 1 TOD Tier 2 TOD Tier 3 TOD
Permitted Uses High Density
Residential
High Density
Residential
High Density
Residential
Density 100 units per acre 80 units per acre 60 unit per acre Height 65 55 45
Floor Area Ratio 3 2.5 2
Concessions for
Affordable Units
Additional 2 Additional 1 0 Additional
Staff agrees with the League of California Cities that SB 79 would detrimentally affect cities' local control by disregarding state-certified housing elements. Currently, under Lawndale's certified housing elements, residential developments could be developed within a density of 20-100 units per acres subject to a public hearing. The proposed bill would mandate residential development be built at the higher scale density (60 or more dwelling units/per acre), which could be approved administratively.

LEGAL REVIEW
Legal has reviewed the draft notice of opposition.

FISCAL IMPACT
None

RECOMMENDATION

1. Discuss the notice of opposition to SB 79;

2. Authorize the Mayor to sign letter and direct the City Manager's Office to send the notice of opposition; or

3. Direct staff to communicate to the League of California Cities that the City is not interested in sending the notice of opposition; or

4. Provide further direction to staff.

Attachments
SB 79 Opposition Letter.pdf

DRAFT
April 7, 2025
The Honorable Scott Wiener
Senator, California State Senate
1021 O St, Suite 8620
Sacramento, CA 95814
RE: SB 79 (Wiener) Transit-Oriented Development
Notice of Opposition
Dear Senator Wiener,
The City of Lawndale writes to express our strong opposition to your SB 79 (Wiener), which would disregard state-certified housing elements and bestow land use authority to transit agencies without any requirement that developers build housing, let alone affordable housing.

SB 79 doubles down on the recent trend of the state overriding its own mandated local housing elements. This latest overreaching effort forces cities to approve transit-oriented development projects near specified transit stops — up to seven stories high and a density of 120 homes per acre — without regard to the community's needs, environmental review, or public input.

Most alarmingly, SB 79 defies cities’ general plans and provides transit agencies unlimited land use authority on property they own or have a permanent easement, regardless of the distance from a transit stop. Transit agencies would have the power to determine all aspects of the development including height, density, and design, without any regard to local zoning or planning.

This broad new authority applies to both residential and commercial development. Transit agencies could develop 100% commercial projects — even at transit stops — and not provide a single new home, while simultaneously making the argument that more housing must be constructed around transit stops.

City of Lawndale appreciates and respects your desire to pursue a housing production proposal.

However, as currently drafted, SB 79 will not spur much-needed housing construction in a manner that supports local flexibility, decision-making, and community input. State-driven ministerial or by-right housing approval processes fail to recognize the extensive public engagement associated with developing and adopting zoning ordinances and housing elements.

Page 2 ends

California will never produce the number of homes needed with an increasingly state-driven, byright housing approval process. What we really need is a sustainable state investment that matches the scale of this decades-in-the-making crisis. For these reasons, the City of Lawndale strongly opposes SB 79.

Sincerely,
Robert Pullen-Miles
Mayor
City of Lawndale
C: Senator Laura Richardson
Assemblymember Tina McKinnor
LCC Regional Public Affair Manager Jeff Kierman
League of California Cities, [email protected]
Lawndale City Councilmembers
Dr. Sean M. Moore, City Manager, City of Lawndale
Peter Kann, Director of Community Development

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Michael Reyes, Municipal Services Director SUBJECT: Illegal Fireworks Suppression Plan 2025

BACKGROUND
Each year for the past four years the City has authorized overtime pay for LASD deputies to work on the Fourth of July holiday as part of the Illegal Fireworks Suppression Detail. Deputies working this detail issue citations to residents and property owners when they observe illegal fireworks being used or stored within the City of Lawndale. The Illegal Fireworks Suppression Detail evolves from year to year with new lessons being learned and new strategies being implemented each year to reduce the number of illegal fireworks being lighted in the City.

STAFF REVIEW
In 2021, City Staff along with LASD personnel created and launched the first Illegal Fireworks Suppression Detail which included several concepts for stopping the sale and use of illegal fireworks during the July 4 th
holiday. Now in its fifth year, Staff has learned many lessons from previous years, and has compiled that knowledge into this year’s Suppression Detail.

LASD PRESENCE
SAO Deputies
The four Special Assignment Officers (SAO’s) assigned to the City are currently scheduled to work morning to afternoon shifts seven days a week. The first two-man SAO crew is scheduled to work Sunday – Wednesday, and the second SAO crew work from Wednesday – Saturday.

For this years Illegal Fireworks Suppression Detail, all four SAO’s will begin their shifts at 1600 hours (4:00 PM) and work until 0200 hours (2:00 AM) starting Thursday, July 3 rd
, 2025.

Adjusting their shifts will position them to observe more illegal fireworks violations, which typically occur in the evening and early morning hours.

For both Thursday, July 3
rd and Friday, July 4th
the SAO teams will work these shifts.

All overtime deputy shifts will occur on Friday, July 4 th
from 1600 hours (4:00 PM) until 0200
hours (2:00 AM).

Additional Deputies
In addition to the four SAO deputies, overtime deputies will be added to work July 4 th
, from
1800 hours (6:00 PM) until 0200 hours (2:00 AM). These will be slightly shorter shifts, with their focus being dedicated to illegal firework suppression.

All deputies working on July 4
th will patrol as two-man units, which will allow deputies to observe violating parties in the act of lighting fireworks much easier than as an individual oneman unit.

Sheriff’s Department Enforcement Plan
Deputies will make contact with violating parties who are observed in possession of or use of illegal fireworks. Violating parties will be issued an Administrative Citation by deputies and illegal fireworks will be confiscated when possible.

Staff will provide deputies with a list of addresses where illegal fireworks citations were issued each in of the previous years of enforcement. Administrative citations issued to first time offenders will begin at $2,500 per citation. Citations in the amount of $5,000 will be issued to those offenders that have been cited previously for illegal firework usage. When deputies observe illegal fireworks emanating from places where physical barriers prevent contact with the violating party, such as fences and backyard walls, administrative citations will be issued to the property owner.

COMMUNICATION WITH THE COMMUNITY
Staff also plans to increase awareness within the community advising of the restrictions and penalties associated with the use and sale of illegal fireworks, through the following steps:

Heavy rotation on the City’s social media sites, cable TV channel, and the City website advising of the increased presence of deputies, and the issuance of administrative citations to property owners for allowing illegal fireworks to be used on their property. Message boards and radar trailers will be deployed on Hawthorne Blvd. displaying the current fine amounts as well as a banner spanning Hawthorne Blvd.

Signs will also be added on major streets (Hawthorne Blvd., Marine Ave., Manhattan Beach Blvd., etc.) in high visibility areas, so residents can be aware of the restrictions on illegal fireworks and the steep penalties for their use.

Permanent metal signs have been placed by Public Works staff on several streets and in neighborhoods where a high concentration of illegal fireworks have been used in the past.

Additionally, a Fireworks Ad Hoc Subcommittee was introduced this year. The Subcommittee consists of Mayor Pro Tem Pat Kearney and Councilmember Frank M. Talavera and the Subcommittee met with Staff and LASD personnel in March 2025 to discuss this years Illegal Fireworks Suppression Plan, and both Subcommittee members reviewed this plan and have approved it.

LEGAL REVIEW
The City Attorney has reviewed this staff report and approves it as to form.

FISCAL REVIEW
City Staff expects the Sheriff’s Department to deploy additional deputies on an overtime basis for the suppression efforts on July 4
th
. While the total number of Sheriff Department personnel is still being determined, staff projects there will be twelve to sixteen deputies for the suppression efforts with projected costs of approximately $30,000. Similar to the 2024 Illegal Firework Suppression Plan, additional deputies will only be working on July 4
th
, while coverage on July 3
rd will be handled by the four Special Assignment
Officers already assigned to Lawndale. The costs for the July 4 th
illegal fireworks suppression will be
budgeted for in the FY 25-26 budget.

RECOMMENDATION
Staff recommends that the City Council review the Illegal Fireworks Suppression Plan for 2025. This suppression plan follows the protocols of the previous four years.

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY:

Lucho Rodriguez, Public Works Director
Nick Petrevski, Associate Engineer
SUBJECT:

Reject All Bids for Project 602719-24 Various Locations ADA Sidewalks & Access Ramps

BACKGROUND
The 1974 Housing and Urban Development Act established the Community Development Block Grant (CDBG) program in order to allocate Federal funds for State and local use. The use of these funds is restricted to programs that assist low and moderate-income communities.

The City of Lawndale is a participant in the Los Angeles Urban County CDBG program, and receives an annual allocation of CDBG funds from the Los Angeles County Development Authority (LACDA).

On April 15, 2024, the City Council adopted resolution CC-2404-068 (resolution) incorporating CDBG funds into the City budget in the amount of $228,000.00. Additionally, $161,673.00 previously unallocated CDBG funds will be used for this year's CDBG project, for a total of $389,673.00 project budget. Roads selected under the resolution are Grevillea Avenue from Manhattan Beach Boulevard to 159th Street; 159th Street from Grevillea Avenue to Hawthorne Boulevard; and Mansel Avenue from 147th Street to 145th Street. The project will consist of removing and replacing sidewalk, driveway approaches, ADA curb ramps, and curb and gutter. Eastwood Avenue from 154th Street to Cul-de-Sac was added to the scope due to additional available funds.

STAFF REVIEW
This project was advertised with the Daily Breeze on February 25 and March 4. A mandatory Pre-Bid Meeting was held on March 4 with Gentry General Engineering, Inc., Kalban, Inc., and Oppenheimer National present. A bid opening was held on March 19, 2025. The City Clerk received and opened three (3) bids as follows:

Rank Bidder Name Total Bid Amount

1. Kalban, Inc. $195,182.00

2. Gentry General Engineering, Inc. $222,838.00

3. Oppenheimer National $318,968.00
As part of the bid review process, staff reviewed the bid documents and recommends rejecting all bids to have an opportunity to update the City's bid documents and to add scope to the project.

LEGAL REVIEW
The City Attorney has reviewed this report.

FISCAL IMPACT
There is no Fiscal impact by rejecting all bids and re-advertising.

RECOMMENDATION
Staff recommends that the City Council:

1. Reject all bids and authorize staff to re-advertise the project for bidding.

Attachments
A. Construction Bid Opening Log.pdf
B. Kalban Proposal.pdf
C. Gentry General Engineering Proposal.pdf
D. Oppenheimer National Proposal.pdf
Attachment A

Attachment B

Attachment C

Attachment D

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY:

Lucho Rodriguez, Public Works Director
Nick Petrevski, Associate Engineer
SUBJECT:

Amendment No. 1 to Cooperative Agreement with LA County- Rosecrans Ave.

TSSP

BACKGROUND
On March 15, 2021, Los Angeles County (LA County) entered into a Memorandum of Understanding (MOU P00F3310, Attachment A) with Los Angeles County Metropolitan Transportation Authority (LACMTA) where LA County is sharing with cities the funding provided for in the MOU to finance a portion of the estimated cost of the Traffic Signal Synchronization project (TSSP). The City of Lawndale will receive Five Hundred Ninety-Four Thousand Six Hundred ($594,600.00) for its share. The total estimated cost for the project is Two Million Nine Hundred Forty Three Thousand Eight Hundred Dollars ($2,943,800.00).

At the time, LA County also agreed to contribute funds in the amount of Two Hundred Thirty-Nine Thousand Eight Hundred Dollars ($239,800.00) to finance a portion of the City of Lawndale’s One Million Twenty Thousand Nine Hundred Dollars ($1,020,900.00) total obligation for the project, leaving the City of Lawndale’s remaining obligation at One Hundred Eighty-Six Thousand Five Hundred Dollars ($186,500.00) after all Grants and County contributions are applied, as shown in table below:

City Total Cost of
project by City
LACMTA Grant LA County
Grant
Final Estimated
contribution by
City *
Gardena $1,750,400 $1,001,100 $416,800 $332,500
Hawthorne $133,500 $52,600 $64,400 $16,500
Lawndale $1,020,900 $594,600 $239,800 $186,500
Los Angeles $5,500 $5,500
LA County $33,500 $33,500
Total $2,943,800.00 $1,648,300.00 $760,000.00
The cost sharing between the cities is based on jurisdictional split at each intersection. For the City of Lawndale there are two intersections within the city's jurisdiction on this project. Firmona Ave./Ramona Ave. at Rosecrans Ave. and Jefferson Ave. at Rosecrans Ave. The Firmona Ave./Ramona Ave. intersection is shared between Hawthorne (15.6%) and Lawndale (84.4%). The Jefferson Ave. location is 100% Lawndale jurisdiction. Attachment C shows the City Boundary lines for each intersection.

STAFF REVIEW
On September 16, 2024, Lawndale City Council approved the execution of the cooperative agreement with Los Angeles County (LA County) for the Rosecrans Avenue Traffic Signal Synchronization Project (TSSP) (Attachment C). Recently, LA County informed City staff of an additional $28,576 allocation from Aid-toCities funds for the design and construction of the Rosecrans TSSP Project, reducing the City of Lawndale’s contribution amount from $186,500.00 to $157,924.00, presented as amendment No. 1 to the agreement.

LEGAL REVIEW
The City Attorney has reviewed this report.

FISCAL IMPACT
The City will receive a reduction of $28,576.00 in the invoice from LA County when the design of the project is complete. There is currently $200,000.00 in the fiscal year City budget for this project. No additional budget amendment needed.

RECOMMENDATION
Staff recommends that the City Council authorize the City Manager to execute Amendment No. 1 to Cooperative Agreement (Attachment B) between the City of Lawndale and Los Angeles County.

Attachments
A. Amendment No 1 to Cooperative Agreement.pdf
B. Cooperative Agreement.pdf
C. Staff Report to execute Cooperative Agreement for Rosecrans TSSP.pdf

ATTACHMENT A

Page 1 of 3 ends

AMENDMENT NO. 1 TO AGREEMENT
THIS AMENDMENT, made and entered into by and between the CITY OF LAWNDALE a municipal corporation in the County of Los Angeles, hereinafter referred to as CITY, and the COUNTY OF LOS ANGELES, a political subdivision of the State of California hereinafter referred to as COUNTY:

WITNESSETH
WHEREAS, CITY and COUNTY previously executed an Agreement on October 7, 2024, to memorialize their understanding regarding the modification and synchronization of the traffic signals along Rosecrans Avenue (East) from Ocean Gate Avenue to Vermont Avenue, a portion of which is within CITY and which work is hereinafter referred to as PROJECT; and
WHEREAS, CITY and COUNTY desire to amend the Agreement to include additional funding to the CITY in the form of Aid-to-Cities funds; and WHEREAS, the City has a credit of Twenty-Eight Thousand Five Hundred Seventy-Six and 00/100 Dollars ($28,576.00) allocated to it under the County Aidto-Cities funds from 1989-90; and WHEREAS, the regional traffic signal improvements provided by PROJECT are of general County interest; and
WHEREAS, the Board of Supervisors allocated CITY Aid-to-Cities funds in the amount of Twenty-Eight Thousand Five Hundred Seventy-Six and 00/100 Dollars ($28,576.00) toward the aforementioned PROJECT; and WHEREAS, COUNTY is willing to apply CITY Aid-to-Cities funds in the amount of Twenty-Eight Thousand Five Hundred Seventy-Six and 00/100 Dollars ($28,576.00) toward the aforementioned PROJECT;

WHEREAS, CITY is willing to finance its jurisdictional share of COST OF PROJECT currently estimated to be, One Million Nine Hundred Eighteen Thousand One Hundred and 00/100 Dollars ($1,020,900) by claiming its share of COUNTY/METRO grant funds, currently estimated to be Five Hundred NinetyFour Thousand Six Hundred and 00/100 Dollars ($594,600.00), contributing other CITY funds in the amount of One Hundred Fifty-Seven Thousand Nine Hundred Twenty-Four Dollars and 00/100 Dollars ($157,924) to finance a portion of the COST OF PROJECT; and

NOW THEREFORE, in consideration of the mutual benefits to be derived by CITY and COUNTY and of the promises herein contained, the Agreement is hereby amended as follows:

Page 2 of 3 ends

1. Amend Section (2), item b to read
b. To deposit with COUNTY, following execution of this AGREEMENT and upon demand by COUNTY, CITY funds in the amount of One Hundred Fifty-Seven Thousand Nine Hundred Twenty-Four Dollars and 00/100 ($157,924.00) hereinafter referred as CITY’S PAYMENT. Said demand will consist of a billing invoice prepared by COUNTY and delivered to CITY.

2. Amend Section (3), item c to read:
c. To contribute Proposition C Local Return funds toward CITY’S share of COST OF PROJECT, currently estimated to be Two Hundred ThirtyNine Thousand Eight Hundred and 00/100 Dollars ($239,800.00) and Aid-to-Cities funds in the amount of Twenty-Eight Thousand Five Hundred Seventy-Six and 00/100 Dollars ($28,576.00)

3. Amend Section (3), item d to read:
d. To submit an invoice to CITY in the amount of One Hundred Fifty-Seven Thousand Nine Hundred Twenty-Four Dollars and 00/100
($157,924.00)) upon adoption of this AMENDMENT by COUNTY. //
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//

Page 3 of 3 ends

IN WITNESS WHEREOF, the parties hereto have caused this AMENDMENT to be executed by their respective officers, duly authorized, by the CITY OF LAWNDALE on 2025, and by the
COUNTY OF LOS ANGELES on 2025.

COUNTY OF LOS ANGELES
By________________________
Director of Public Works
APPROVED AS TO FORM:

DAWYN R. HARRISON
Acting County Counsel
By______________________
Deputy

CITY OF LAWNDALE
By________________________
City Manager

ATTEST: APPROVED AS TO FORM:

By __________________________ By________________________ City Clerk City Attorney
P:\tpppub\RP\Prop C\PROJECTS\Rosecrans Av (East)-Ocean Gate Av-Vermont Av (TSM0010255)\ADV\TSSP Funding Co-op Amendment Agreement_Lawndale .docx
Attachment B
Enclosure D
April 15, 2025

Page 1 of 3 ends

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: September 16, 2024
TO: Honorable Mayor and City Council
FROM: Sean M. Moore, City Manager
PREPARED BY: Lucho Rodriguez, Director of Public Works/City Engineer Hrant Manuelian, Director of Finance
Nick Petrevski, Associate Engineer
SUBJECT: Execute a Cooperative Agreement with Los Angeles County for the Rosecrans Avenue Traffic Signal Synchronization Project and Appropriate Additional Funding

BACKGROUND
On March 15, 2021, Los Angeles County (LA County) entered into a Memorandum of Understanding (MOU P00F3310, Attachment A) with Los Angeles County Metropolitan Transportation Authority (LACMTA) where LA County is sharing with cities the funding provided for in County/LACMTA MOU to finance a portion of the Two Million Nine Hundred Forty Three Thousand Eight Hundred and 0/100 Dollars ($2,943,800.00) estimated cost of the Traffic Signal Synchronization project (TSSP).

Under the MOU, LACMTA will provide to LA County a grant of up to a maximum of One Million Six Hundred Forty-Eight Thousand Three Hundred and 0/100 Dollars ($1,648,300.00). The City of Lawndale will receive Five Hundred Ninety-Four Thousand Six Hundred and 0/100 Dollars ($594,600.00) for its share.

In addition, LA County agrees to contribute funds in the amount of Two Hundred Thirty-Nine Thousand Eight Hundred and 0/100 Dollars ($239,800.00) to finance a portion of the City of Lawndale’s One Million Twenty Thousand Nine Hundred and 0/100 Dollars ($1,020,900.00) total obligation for the project. The City of Lawndale’s remaining obligation to cover the cost of the project after the Grant share and the County's contribution are applied is One Hundred Eighty-Six Thousand Five Hundred and 0/100 Dollars ($186,500.00) as shown in table below:

City Council Meeting – September 16, 2024
Execute a Cooperative Agreement with Los Angeles County for the Rosecrans Avenue Traffic Signal Synchronization Project and Appropriate Additional Funding

Page 2 of 3 ends

City Total Cost of
project by
City
LACMTA Grant LA County
Grant
Final Estimated
contribution by
City *
Gardena $1,750,400 $1,001,100 $416,800 $332,500
Hawthorne $133,500 $52,600 $64,400 $16,500
Lawndale $1,020,900 $594,600 $239,800 $186,500
Los Angeles $5,500 $5,500
LA County $33,500 $33,500
Total $2,943,800.00 $1,648,300.00 $760,000.00
* This estimated cost may be higher at the time the project is bid in the future The cost sharing between the cities is based on jurisdictional split at each intersection.

For the City of Lawndale there are two intersections within the city's jurisdiction on this project. Firmona Ave./Ramona Ave. at Rosecrans Ave. and Jefferson Ave. at Rosecrans Ave. The Firmona Ave./Ramona Ave. intersection is shared between Hawthorne (15.6%) and Lawndale (84.4%). The Jefferson Ave. location is 100% Lawndale jurisdiction. Attachment D will show the City Boundary lines for each intersection.

STAFF REVIEW
Upon Lawndale City Council approval, The Los Angeles County Department of Public Works (LACDPW) is set to perform a Traffic Signal Synchronization Project (TSSP) on Rosecrans Ave. (East) arterial street route from Ocean Gate Avenue to Vermont Avenue, which is jurisdictionally shared among the cities of Gardena, Hawthorne, and Lawndale. Due to the scope and cost of the project, the County policy requires a Cooperative Agreement to be executed for the TSSP project. The estimated total cost of the project is $2,943,800.00 with Lawndale's estimated share cost to be $186,500.00, after the grant and county contributions are applied.

The City of Lawndale's $186,500.00 estimated share is the costs of actual construction quantities utilized within City jurisdiction, and it covers engineering, construction administration and 20% contingency.

Staff allocated in FY 2024-2025 an estimated construction cost of $170,000.00 for this project. However, the cost estimate of this project was prepared in 2021, and construction prices have significantly increased since. The additional funding to cover the increased cost of construction, administration and contingencies is estimated to be approximately $18,600.00.

City Council Meeting – September 16, 2024
Execute a Cooperative Agreement with Los Angeles County for the Rosecrans Avenue Traffic Signal Synchronization Project and Appropriate Additional Funding

Page 3 of 3 ends

To have additional funds available until the construction is fully completed, in case other unforeseen costs arise, staff is requesting a total budget increase of $30,000.00 for a total budget of $200,000 for the project.

The County will be the lead agency for designing, advertising for bids and managing the construction of the project.

LEGAL REVIEW
The City Attorney has reviewed and approved the staff report.

FISCAL IMPACT
Appropriate $30,000.00 of additional Measure M funds to account 272-310-700.309 Rosecrans Avenue TSSP Project. There is currently $170,000.00 in the fiscal year budget for this project.

RECOMMENDATION
Staff recommends that the City Council:

1. Authorize the City Manager to execute the Cooperative Agreement (Attachment B) between the City of Lawndale and Los Angeles County; and

2. Authorize the appropriation of funds in the amount of $30,000.00 to the Rosecrans Avenue Traffic Signal Synchronization Project for a total project budget of $200,000.00.

ATTACHMENTS
A. Amendment to Funding Agreement
B. Agreement with LA County
C. Rosecrans Ave. TSSP Plans
D. Project Location Map
Attachment A
FTIP#: LAF3310 CFP# F3310/MM# MM5507.07
AMENDMENT NO.3
Funding Agreement No. FA.P00F3310
Rev: 08.13.19 FA Local Amendment Lapsing Date
Extension
1 AMENDMENT No. 3 TO FUNDING AGREEMENT

BETWEEN COUNTY OF LOS ANGELES AND

THE LOS ANGELES COUNTY METROPOLITAN TRANSPORTATION AUTHORITY This Amendment No. 3 to Funding Agreement (this "Amendment"), is dated as of March 15, 2021, by and between County of Los Angeles Department of Public Works ("GRANTEE"), and the Los Angeles County Metropolitan Transportation Authority ("LACMTA").

RECITALS:

A. GRANTEE and LACMTA entered into that certain Funding Agreement No. FA.P00F3310, dated November 1, 2013, which was amended on December 1, 2016 and December 1, 2017 (as amended, the "Existing FA"), which Existing FA provides for the South Bay Forum Traffic Signal Corridors Project (the “Project”); and B. WHEREAS, LACMTA adopted Ordinance #16-01, the Los Angeles County Traffic Improvement Plan, on June 23, 2016 (the “Ordinance”), which Ordinance was approved by the voters of Los Angeles County on November 8, 2016 as “Measure M” and became effective on July 1, 2017.

C. WHEREAS, the Measure M funding set forth herein is intended to fund PAED, PS&E and Construction of the Project.

D. WHERAS, the LACMTA Board, at its August 27, 2020 meeting, programmed $1,530,000 Measure M funds to GRANTEE for the Avalon Boulevard TSSP segment of the Project, in the City of Carson; and
E. Whereas, the Funds are currently programmed as follows: $1,530,000 in Measure M funds in Fiscal Years (FY) FY 2020-21; FY 2021-22; and FY 2022-23; and $10,383,451 in Proposition C 25% funds in Fiscal Years (FY) 2013-14, FY 2017-18, FY 2018-19, FY 2019-20 and FY 2020-21. The total designated programmed amount for the Project is now $11,913,451; and
F. GRANTEE and LACMTA desire to amend the Existing FA as provided herein.

FTIP#: LAF3310 CFP# F3310/MM# MM5507.07
AMENDMENT NO.3
Funding Agreement No. FA.P00F3310
Rev: 08.13.19 FA Local Amendment Lapsing Date
Extension
2 AGREEMENT:

NOW, THEREFORE, for good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the parties hereby agree as follows:

1. Part 1, Paragraph 2 of the existing FA is hereby amended by deleting it in its entirety and replacing it with the following:
“2. Grant Funds:

2.1 Programmed Funds for this Project consists of the following: Proposition C 25% funds and Measure M funds. The Proposition C 25% and the Measure M funds together are referred to as “the Funds”.

2.2. To the extent the Proposition C 25% Funds are available, LACMTA shall make to GRANTEE a one-time grant of Proposition C 25% funds in the amount of $10,383,451 (“the Funds”) for the Project. As history, LACMTA Board of Directors’ action of September 24, 2009, granted $10,383,451 to GRANTEE for the Project. Subsequently, the LACMTA Board of Directors with its action on March 25, 2010 deferred the $8,283,451 funding for the project. LACMTA Board of Directors took further action on July 25, 2013 to make available funds of $2,100,000 for the Design of the Project. On July 27, 2017 the LACMTA Board of Directors approved allocating $8,283,451 for Design and Construction. The total Funds grant available for this Project is now $10,383,451. LACMTA Board of Directors recertified $62,000 of Funds for FY 2017-18. Funds are programmed over five years, Fiscal Years (FY) 2013-14, FY 2017-18, FY 2018-19, FY 2019-20 and FY 2020-21. LACMTA Board of Directors’ action will be required annually to approve Funds for each subsequent Fiscal Year prior to those Funds being allocated to GRANTEE.

2.3. To the extent the Measure M Funds are available; LACMTA shall make to GRANTEE a grant of the Measure M funds in the amount of $1,530,000 for the Project. LACMTA Board of Directors’ action of August 27, 2020 granted the Measure M Funds for the Project. The Funds are programmed over three (3) years for Fiscal Years (FY) 2020-21, FY 2021-22, and FY 2022-23.”

2. Part II, paragraph 3.5 of the Existing FA is hereby amended by deleting it in its entirety and replacing it with the following: “If the Project requires the implementation of an Intelligent Transportation Systems (“ITS”) project, GRANTEE shall ensure the Project is consistent with the Regional ITS Architecture. Attachment E-1, the Los Angeles County Regional ITS Architecture (CONNECT-IT) Consistency Self-Certification Form, must be completed and signed for planned ITS projects and/or ITS projects that use local, state, or federal funds programmed or administered through LACMTA. Refer to www.laconnect-it.com to find information about the CONNECT-IT Service Packages.” FTIP#: LAF3310 CFP# F3310/MM# MM5507.07
AMENDMENT NO.3
Funding Agreement No. FA.P00F3310
Rev: 08.13.19 FA Local Amendment Lapsing Date
Extension
3 3. Part II, Paragraph 8.1(iv) is hereby amended by deleting it in its entirety and replacing it with the following:
“8.1(iv) expending the Proposition C 25% Funds granted under this FA for allowable costs by the stated lapse date. Funds programmed for FY 2013-14, FY 2017-18, FY2018-19, FY2019-20, FY2020-21 are subject to lapse on June 30, 2023.”

4. Part II, Paragraph 8.1(v) is hereby added to the Existing FA as follows:
“8.1(v) expending the Measure M funds granted under this FA for allowable costs within three years or 36 months from July 1 of the Fiscal Year in which the Funds are programmed, unless otherwise stated in this FA. All Funds programmed for FY 2020-21 are subject to lapse by June 30, 2023. All Funds programmed for FY 2021-22 are subject to lapse by June 30, 2024. All Funds programmed for FY 2022-23 are subject to lapse by June 30, 2025.”

5. Part II, Paragraph 8.6 is hereby added to Existing FA as follows:
“8.6 In the event that the timely use of the Measure M funds is not demonstrated as described in Part II, Section 8.1 of this FA, the Project will be reevaluated by LACMTA as part of its Annual Update process and the Funds may be reprogrammed to another project by the LACMTA Board of Directors in accordance with the Ordinance, the Guidelines and the Multi-Year Subregional Programs Administrative Procedures. In the event that all the Measure M funds are reprogrammed, this FA shall consider a written amendment.”

6. Part I of the Existing FA is hereby amended by adding Paragraph 13, which reads as follows:
“13. LACMTA anticipates it may need to avail itself of lower cost bonds or other debt, the interest on which is tax exempt for federal tax purposes (collectively, the “Bonds") to provide at least a portion of its funding commitments under this Agreement to GRANTEE. GRANTEE shall ensure that the expenditure of the Funds disbursed to GRANTEE does not jeopardize the tax-exemption of the interest, as specified in the Bond Requirements attached as Attachment G to this Agreement. GRANTEE agrees to provide LACMTA with progress reports, expenditure documentation, and any other documentation as reasonably requested by LACMTA and necessary for LACMTA to fulfill its responsibilities as the grantee or administrator or bond issuer of the Funds. With regard to LACMTA debt financing to provide any portion of the Funds, GRANTEE shall take all reasonable actions as may be requested of it by LACMTA's Project Manager for the Project, to assist LACMTA in demonstrating and maintaining over time, compliance with the relevant sections of the Federal Tax Code to maintain such Bonds’ tax status.”
FTIP#: LAF3310 CFP# F3310/MM# MM5507.07
AMENDMENT NO.3
Funding Agreement No. FA.P00F3310
Rev: 08.13.19 FA Local Amendment Lapsing Date
Extension
4 7. Attachment A-1 of the Existing FA is hereby replaced by Attachment A-2, attached.

8. Attachment B-1 of the Existing FA is hereby replaced by Attachment B-2, attached.

9. Attachment D-1 is hereby added to the Existing FA.

10. Attachment F is hereby added to the Existing FA.

11. Part II, Paragraph 11 of Existing FA is hereby amended by deleting it in its entirety and replacing it with the following:
“11. COMMUNICATIONS:

11.1 GRANTEE shall ensure that all Communication Materials contain recognition of LACMTA’s contribution to the Project as more particularly set forth in “Funding Recipient Communications Guidelines” available at http://metro.net/partnerscivic. The Funding Recipient Communications Guidelines may be changed from time to time during the course of this Agreement. GRANTEE shall be responsible for complying with the latest Funding Recipient Communications Guidelines during the term of this Agreement, unless otherwise specifically authorized in writing by the LACMTA Chief Communications Officer.

11.2 For purposes of this Agreement, “Communications Materials” include, but are not limited to, press events, public and external newsletters, printed materials, advertising, websites radio and public service announcements, electronic media, and construction site signage. A more detailed definition of “Communications Materials” is found in the Funding Recipient Communications Guidelines.

11.3 The Metro logo is a trademarked item that shall be reproduced and displayed in accordance with specific graphic guidelines. The preferred logo lock-up for Funding Recipients to use is included in the Funding Recipient Communications Guidelines.

11.4 GRANTEE shall ensure that any subcontractor, including, but not limited to, public relations, public affairs, and/or marketing firms hired to produce Project Communications Materials for public and external purposes will comply with the requirements contained in this Section.

11.5 The LACMTA Project Manager shall be responsible for monitoring GRANTEE’s compliance with the terms and conditions of this Section. GRANTEE’s failure to comply with the terms of this Section shall be deemed a default hereunder and LACMTA shall have all rights and remedies set forth herein.”

12. Except as expressly amended hereby, the Existing FA remains in full FTIP#: LAF3310 CFP# F3310/MM# MM5507.07
AMENDMENT NO.3
Funding Agreement No. FA.P00F3310
Rev: 08.13.19 FA Local Amendment Lapsing Date
Extension
5 force and effect as originally executed. All rights and obligations of the parties under the Existing FA that are not expressly amended by this Amendment shall remain unchanged.

FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 1 FA Attachment B-2
ATTACHMENT B-2

SCOPE OF WORK
2009 Call for Projects South Bay Forum Traffic Signal Corridor Project #F3310 See “Exhibit A” for project map.

SOUTH BAY FORUM
2009 CALL FOR PROJECTS

FUNDED BUDGET
Metro Grant Amount $10,383,451
Local Match from L.A. County $2,595,863
Measure M Multi-Year Sub-Regional Program (MSP) Funds $1,530,000 TOTAL BUDGET AVAILABLE $14,509,314

FUNDING DISTRIBUTION
PHASE 1
Tier 1- Traffic Signal Synchronization Design
Avalon Boulevard $772,000
Imperial Highway $402,000
El Segundo Boulevard $464,000
Rosecrans Avenue $390,000
System Wide Coordination Timing $257,000
Program Management $400,000

Subtotal $2,685,000
PHASE 2
Tier 1- Traffic Signal Synchronization Construction
Avalon Boulevard $4,474,000
Imperial Highway $1,706,000
El Segundo Boulevard $2,004,000
Rosecrans Avenue $1,678,000
Operational Improvements $399,314
System Wide Coordination Timing $543,000
Tier 3 and 4- ITS Improvements $1,020,000
Subtotal $11,824,314
TOTAL $14,509,314
FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 2 FA Attachment B-2
PHASE 1

With the Phase 1 funding, the County will complete design of the TSSP projects. This will involve preparing Request for Proposal(s) for consultant led design, conducting detailed field reviews to determine the specific construction elements, and completing the plans, specifications and estimates of the TSSP projects. In addition, this phase of the project will also involve completing the System Wide Coordination Timing and Program Management components of the grant.

Avalon Boulevard TSSP – Design/Project Management

Cost Estimate
Project Name: Avalon Boulevard
Project Limits: 126th Street to Sepulveda Boulevard

Approximate Number of Intersections: 35

Length of Route: 7.7 Miles

Project Engineering

$690,000

Project Management

$82,000

TOTAL

$772,000
Avalon Boulevard Scheduled Project Milestones:

Begin preparation for plans, specifications, and estimate April 2016 Complete preparation of plans, specifications, and estimate March 2021 Imperial Highway TSSP – Design/Project Management

Cost Estimate
Project Name: Imperial Highway
Project Limits: Sundale Avenue to Budlong Avenue

Approximate Number of Intersections: 17

Length of Route: 4 Miles

Project Engineering

$355,000

Project Management

$47,000

TOTAL

$402,000

Imperial Highway Scheduled Project Milestones:

Begin preparation for plans, specifications, and estimate April 2016 Complete preparation of plans, specifications, and estimate July 2021

FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 3 FA Attachment B-2
El Segundo Boulevard TSSP – Design/Project Management

Cost Estimate
Project Name: El Segundo Boulevard
Project Limits: Illinois Street to Vermont Avenue

Approximate Number of Intersections: 28

Length of Route: 6.1 Miles

Project Engineering

$410,000

Project Management

$54,000

TOTAL

$464,000

El Segundo Boulevard Scheduled Project Milestones:

Begin preparation for plans, specifications, and estimate April 2016 Complete preparation of plans, specifications, and estimate July 2021 Rosecrans Avenue TSSP – Design/Project Management

Cost Estimate
Project Name: Rosecrans Avenue
Project Limits: Ocean Gate Avenue to Vermont Avenue

Approximate Number of Intersections: 17

Length of Route: 4.3 Miles

Project Engineering

$345,000

Project Management

$45,000

TOTAL

$390,000

Rosecrans Avenue Scheduled Project Milestones:

Begin preparation for plans, specifications, and estimate July 2017 Complete preparation of plans, specifications, and estimate November 2021

System Wide Coordination Timing (Partial Funding)

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Name: System Wide Coordination Timing
Project Limits: San Gabriel Valley Traffic Forum Region Project Engineering $213,000
Timing Installation $38,000
Project Management $6,000
TOTAL $257,000

FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 4 FA Attachment B-2
Program Management

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Management $116,000
Meetings and Presentations $84,000
Tracking Expenditures/Adhering to Project Schedule $144,000 City Coordination Activities $56,000
TOTAL $400,000
Scope of Work:

Meetings and Presentations
This work consists of interfacing and coordinating our overall efforts on a regularly scheduled basis with the affected jurisdictions through the South Bay Council of Governments’ Infrastructure Working Group (IWG). The IWG, which meets monthly, is composed of members from key South Bay cities and works closely with MTA, Caltrans and LA County to help ensure that the regional transportation needs of the South Bay area are addressed. Participants of the IWG, which primarily include public works directors and/or city traffic engineers from South Bay cities, has requested LA County staff to present project status reports. In addition to meeting with affected jurisdictions, this work will include meeting with the project administrators of other projects to interface and coordinate the deployment of computer software and hardware, communications infrastructure, and field devices.

Tracking Expenditures/Adhering to Project Schedule
This work consists of tracking expenditures and reviewing project schedules to ensure all projects adhere to their respective scopes of work and project milestones. The activities include: managing the distribution of Grant funds, preparing spreadsheets which track both actual and projected expenditures, maintaining status reports, and overseeing contracts for consultant services.

City Coordination Activities
The coordination activities include: distributing plans and reports to cities, IWG members, and other interested parties, following up to ensure timely comments on reports, and disseminating information on and enlisting participation of city staff and other interested parties in METRO or County sponsored training courses on ITS. This work also includes LA County staff meeting with individual cities to review the type, amount, and cost of ITS components which are recommended to be deployed within their respective jurisdictions.

FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 5 FA Attachment B-2

PHASE 2
With the Phase 2 funding of the Project, the County will construct the traffic signal synchronization improvements for the four arterial routes in the South Bay Cities area. This phase also includes the design and construction of ITS Improvements.

Tier 1 Projects – Traffic Signal Synchronization Construction

There are four TSSP projects in this grant: Avalon Boulevard, Imperial Highway, El Segundo Boulevard, and Rosecrans Avenue. The completion of traffic signal synchronization improvements on these routes will complement other synchronization projects in the area and is part of a long-range plan to synchronize and improve all major corridors in the area.

These synchronization projects are the first step toward building a smarter system of roadways. Future elements will build upon this strategy through the expansion of the County’s multijurisdictional traffic control system to provide centralized control, monitoring, and multi-jurisdictional response capabilities with all routes connected to a Traffic Management Center and local agencies’ workstations for regional operation.

The constriction of these four TSSP projects will improve traffic signal operation along those routes by upgrading each traffic signal, providing additional vehicle detection to enable operation as a fully traffic actuated signal, and installing the appropriate components to enable each signal to be capable of time-based coordination. The traffic signals will be retimed to improve the overall progression of traffic along and crossing the routes. Additionally, these components of the Project will install any warranted and feasible roadway improvements along the routes to improve overall progression which may include: modification of signing and striping; and/or minor roadway widening within existing right-of-way to provide for additional lanes. Lastly, these projects will upgrade equipment necessary to ensure the operational safety of all traffic signals along the routes which may include: upgrade of highway safety lights; cut back of median noses out of crosswalks; upgrade signal standards and mast arms to increase visibility of mast arm-mounted vehicle heads; and, modify signal phasing.

Due to unforeseen complications, field conditions, actual engineering costs, actual consultant contract amounts, construction bids, and a variety of other factors, it may become necessary to make adjustments to the scopes of work and revise the estimated costs as the projects progress. Upon completion of the design phases, detailed summaries of intersection improvements and cost estimates will be submitted to the Metro project manager and any project adjustments will be made with the Metro project manager’s approval.

FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 6 FA Attachment B-2
Avalon Boulevard TSSP-Construction

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Name: Avalon Boulevard
Project Limits: 126th Street to Sepulveda Boulevard

Approximate Number of Intersections: 35

Length of Route: 7.7 Miles

Construction Cost

$3,115,000
Contingency $622,500

Construction Engineering

$622,500

Signal Timing

$114,000

TOTAL

$4,474,000

Avalon Boulevard TSSP Scheduled Project Milestones:

Advertise construction contract September 2021
Award construction contract December 2021
Begin construction March 2022
End construction March 2024

This TSSP project of the project involves synchronizing the traffic signals at the 35 intersections on Avalon Boulevard between 126th Street and Sepulveda Boulevard. The following are the signalized intersections on Avalon Boulevard to be included in this TSSP project.
126th Street
El Segundo Boulevard
132nd Street
135th Street
Rosecrans Avenue
Compton Boulevard
Redondo Beach Boulevard
Alondra Boulevard
Gardena Boulevard
169th Street
Walnut Street
91 FWY W/B On/Off Ramp
Albertoni Street
Harbor Village Driveway
Victoria Street
184th Street/Home Depot Center
189th Street/University Drive
192nd Street
Elsmere Drive
Turmont Street
Del Amo Boulevard
Carson Plaza Drive
Carson Mall Driveway
Dominguez Street
405 FWY N/B On/Off Ramp
405 FWY S/B On/Off Ramp
213th Street
Carson Street
220th Street
223rd Street
Watson Center Road
228th Street
Bayport Street
Scottsdale Drive
Sepulveda Boulevard

FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 7 FA Attachment B-2
Imperial Highway TSSP- Construction

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Name: Imperial Highway
Limits: Sundale Avenue to Budlong Avenue

Approximate Number of Intersections: 17

Length of Route: 4 Miles

Construction Cost

$1,181,000

Contingency

$235,000

Construction Engineering

$235,000

Signal Timing

$55,000
TOTAL

$1,706,000

Imperial Highway TSSP Scheduled Project Milestones:

Advertise construction contract October 2021
Award construction contract January 2022
Begin construction March 2022
End construction June 2023
This TSSP project involves synchronizing the traffic signals at the 17 intersections on Imperial Highway between Sundale Avenue and Budlong Avenue. The following are the signalized intersections on Imperial Highway to be included in this TSSP project.

Sundale Avenue
Inglewood Avenue
Firman Avenue/Ramona Avenue
Hawthorne Boulevard
Freeman Avenue
Prairie Avenue
Doty Avenue
Yukon Avenue
Simms Avenue
Crenshaw Boulevard
Ardath Avenue
Van Ness Avenue
Wilton Place
Western Avenue
Denker Avenue
Normandie Avenue
Budlong Avenue
FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 8 FA Attachment B-2
El Segundo Boulevard TSSP-Construction

PROJECT SCOPE OF WORK AND COST ESTIMATE

Project Name: El Segundo Boulevard
Project Limits: Illinois Street to Budlong Avenue

Approximate Number of Intersections: 28

Length of Route: 6.1 Miles

Construction Cost

$1,368,000

Contingency

$273,000

Construction Engineering

$273,000

Signal Timing

$90,000

TOTAL $2,004,000

El Segundo TSSP Scheduled Project Milestones:

Advertise construction contract October 2021
Award construction contract January 2022
Begin construction March 2022
End construction June 2023
This TSSP project involves synchronizing the traffic signals at the 28 intersections on El Segundo Boulevard between Illinois Street and Budlong Avenue. The following are the signalized intersections on El Segundo Boulevard to be included in this TSSP project.

Illinois Street
Sepulveda Boulevard
Continental Boulevard
Nash Street
Douglas Street
Aviation Boulevard
Isis Avenue
405 FWY S/B On/Off Ramp
La Cienega Boulevard
405 FRY N/B On/Off Ramp
Ocean Gate Avenue
Shoup Avenue
Inglewood Avenue
Ramona Avenue
Hawthorne Boulevard
Cedar Av. /Washington Bl. /Birch Av.

Prairie Avenue
Doty Avenue
Kornblum Avenue
Yukon Avenue
Chadron Avenue
Crenshaw Boulevard
Wilkie Avenue
Van Ness Avenue
Western Avenue
Normandie Avenue
Budlong Avenue
Vermont Avenue
FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 9 FA Attachment B-2
Rosecrans Avenue TSSP-Construction

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Name: Rosecrans Avenue
Project Limits: Ocean Gate Avenue to Vermont Avenue
Approximate Number of Intersections: 17

Length of Route: 4.3 Miles

Construction Cost

$1,148,000

Contingency

$230,000

Construction Engineering

$230,000

Signal Timing

$70,000

TOTAL

$1,678,000
Rosecrans Avenue TSSP Scheduled Project Milestones:

Advertise construction contract February 2022
Award construction contract May 2022
Begin construction July 2022
End construction June 2023
This TSSP project involves synchronizing the traffic signals at the 17 intersections on Rosecrans Avenue between Ocean Gate Avenue and Vermont Avenue. The following are the signalized intersections on Rosecrans Avenue to be included in this TSSP project.

Ocean Gate Avenue
Inglewood Avenue
Firmona Avenue/Ramona Avenue
Hawthorne Boulevard
Jefferson Avenue
Prairie Avenue
Doty Avenue
Yukon Avenue
Cerise Avenue
Lemoli Avenue
Crenshaw Boulevard
Van Ness Avenue
Gramercy Place
Western Avenue
Normandie Avenue
Budlong Avenue
Vermont Avenue

FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 10 FA Attachment B-2
Operational Improvements

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Name: Operational Improvements
Project Limits: Locations to be determined.

Design/Project Engineering $225,600
Construction $68,514
Contingencies $44,800
Construction Engineering $44,800
Project Management $15,600
TOTAL $399,314
This element of the scope of work will construct appropriate operational improvements that may be recommended during the preliminary engineering and design of the four aforementioned arterial routes in the South Bay Forum. This project will implement warranted and feasible operational or intersection improvements to increase the overall capacity, efficiency, and safety of these routes and their intersections. Typical improvements include: left turn phasing; restriping to provide for additional lanes; minor widening within existing right of way; signing and striping modifications; traffic channelization improvements; and, new traffic signals.

These operational improvements are in addition to the improvements recommended in the scope of work for each arterial route. Additional operational improvements may be identified during pre-design interviews with the affected cities or during field reviews which occur during plan preparation. These operational improvements will only be implemented if they improve the operation and/or safety of the routes.

System Wide Coordination Timing

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Name: System Wide Coordination Timing
Project Limits: South Bay Traffic Forum Region
Project Engineering $407,000
Timing Installation $120,000
Project Management $16,000
TOTAL $543,000
This project will augment the scope and magnitude of the system wide coordination timing to be implemented on various arterial routes in the South Bay Forum. The implementation of the traffic signal synchronization improvements identified in this Scope of Work will alter the traffic signal timing of intersecting arterial streets currently operating under coordinated timing. Therefore, revisions to the timing of the crossing arterials will be necessary. If not FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 11 FA Attachment B-2
revised, these existing synchronized routes will experience deterioration in the effectiveness of their current signal timing plans, since the timing was designed on the basis of a single arterial and did not account for crossing arterials. The existing routes will need to be retimed employing timing methods based on a network of synchronized routes.

The project will determine the optimal cycle lengths, phase splits, and offsets for the a.m. peak, p.m. peak, and off-peak periods for all of these routes, which may require the use of a modeling software package such as Synchro to be accepted by some of the affected agencies.

This funding will be used to complete the optimizing model, prepare time-space diagrams, prepare timing sheets, install timing in the field controllers, and adjust timing in the field as necessary.

Tier 3 and 4- Intelligent Transportation System (ITS) Improvements

PROJECT SCOPE OF WORK AND COST ESTIMATE
Project Name: Intelligent Transportation System Improvements Project Limits: Location(s) to be determined.

Project Engineering $225,000
Construction $765,000
Project Management $30,000
TOTAL $1,020,000
ITS Improvements Milestones:

Begin preparation of plans, specifications, and estimate Complete preparation of plans, specifications, and estimates Advertise construction contract
Award construction contract
Begin construction
October 2019
September 2021
January 2022
April 2022
July 2022
End construction June 2023
Scope of Work:

This element of the scope of work will implement Intelligent Transportation Systems (ITS) improvements to increase the capacity of the major arterials without adding lanes and enable the current transportation system in the South Bay Forum to operate at its maximum efficiency. Using advanced technologies for communications and information processing, the project will expand the improvements installed with prior grants and deploy an Advanced Transportation Management System (ATMS) which is expected to improve the overall regional traffic mobility and reduce traffic delays on arterial corridors. This project is a significant step towards building a smarter system of roadways.

This project’s scope of work includes expansion of the ATMS for the County and City maintained intersections along the project routes. The ATMS expansion will provide the FTIP#: LAF3310 CFP# F3310
FA.P00F3310
Rev: 08.07.12 12 FA Attachment B-2
traffic signal controller upgrades, traffic signal timing revisions, and communications infrastructure necessary to monitor and control the operation and timing of traffic signals; collect and manage real-time traffic information; exchange data and information with other jurisdictions; and monitor signal equipment status. The ATMS will also include the installation of closed circuit television (CCTV) cameras to detect incidents and monitor traffic conditions, and a communications system to provide field-to-center and center-to-center connections. Once installed, these CCTV locations are proposed to be connected to the County’s Video Distribution System which will enable the exchange of camera images in real time across jurisdictional boundaries. In addition, the ATMS will include the deployment of travel time measurement devices to capture travel time and traffic counts for performance measurements. Appropriate security measures and levels of authority will be incorporated into these ITS elements to prevent any undesired access to data or control of field devices.

Another primary component of this project is the expansion of the County's Information Exchange Network (IEN) into the South Bay Forum. The IEN will provide an interjurisdictional data-sharing component to allow the implementation of arterial traffic management strategies such as cooperative efforts in timing plan development and coordinated response to arterial incidents, congestion and special events. These strategies will result in a substantial enhancement of traffic signal coordination and event management capabilities for the affected cities. The IEN also includes monitoring and control access permissions/restrictions among the agencies to prevent unauthorized access.

This project complements other ITS projects in the area and is part of a long-range plan to improve all major corridors in Los Angeles County. These ITS elements are part of the overall strategy to provide centralized control and monitoring and multi-jurisdictional response capabilities by tying all routes to a TMC for regional operation. These ITS elements will enable jurisdictions to respond more efficiently and effectively to traffic congestion caused by incidents, special events, and malfunctioning traffic signal equipment.

Due to unforeseen complications, field conditions, actual engineering costs, actual consultant contract amounts, construction bids, and a variety of other factors, it may become necessary to make adjustments to the scope of work and revise the estimated costs as the project progresses. Upon completion of the design phase, detailed summaries of the improvements and cost estimates will be submitted to the Metro project manager and any project adjustments will be made with the Metro project manager’s approval.

Los Angeles Metropolitan Transportation Authority
2021 Federal Transportation Improvement Program ($000)
TIP ID LA9918952 Implementing Agency Los Angeles County SCAG RTP Project #:

Conformity Category: TCM
Project Description: This project involves synchronizing the traffic signals at the 35 intersections on Avalon Boulevard between 126th Street and Sepulveda Boulevard. The attached map is missing the two I-405 freeway ramps, Carson Street, and Watson Center Rd/228th.

Study:N/A Is Model: YES Model #:

PM: Ricardo Gordillo, PE - (626)458-3994
LS: N LS GROUP#:

EA #: PPNO:

Program Code: ITS02 - SIGNAL SYNCHRONIZATION Stop Loc:

Air Basin: SCAB Envir Doc: CATEGORICALLY EXEMPT - 12/31/2013 Uza: Los Angeles-Long
Beach-Santa Ana
Sub-Area: Sub-Region:

CTIPS ID:

Lane # Extd: N/ALane # Prop: N/AImprv Desc: Traffic signals synchronization - 35 intersections Toll Rate: Hov acs eg loc:

0.00 Toll Colc Loc: Toll Method:

System :Local Hwy Route : Postmile: Distance: Phase: Engineering/Plans, Specifications and Estimates (PS&E) Completion Date 03/31/2024 PHASE PRIOR 20/21 21/22 22/23 23/24 24/25 25/26 BEYOND PROG TOTAL MEASURE M MYSP (Multi Year Subregional Program) PE $60 $0 $0 $60 CON
RW
SUBTOTAL $130 $700 $700 $1,530
$70 $700 $700 $1,470
$0 $0 $0 $0
TOTAL $130 $700 $700
TOTAL PE: $60 TOTAL RW: $0 TOTAL CON: $1,470
$1,530
TOTAL PROGRAMMED: $1,530
- General Comment: Measure M funds are being added to the grant of F3310. - Modeling Comment: Measure M funds are being added to the grant of F3310. - TCM Comment: Measure M funds are being added to the grant of F3310. - Amendment Comment: Measure M funds are being added to the grant of F3310. - CMP Comment:
- Narrative:

Last Revised Amendment 21-97 - Accepted Change reason:NEW PROJECT Total Project Cost $1,530

Page 1 ends

FTIP#: LAF3310 CFP# F3310/MM# MM5507.07
AMENDMENT NO.3
Funding Agreement No. FA.P00F3310

03.01.19 Measure M FA - MSP
Attachment F Bond Requirements
1 ATTACHMENT F

BOND REQUIREMENTS
The provisions of this Attachment F apply only if and to the extent some or all of the Funds are derived from LACMTA issued Bonds or other debt, the interest on which is tax exempt for federal tax purposes (collectively, the "Bonds").

GRANTEE acknowledges that some or all of the Funds may be derived from Bonds, the interest on which is tax-exempt for federal tax purposes. GRANTEE further acknowledges its understanding that the proceeds of the Bonds are subject to certain ongoing limitations relating to the use of the assets financed or provided with such proceeds ("Project Costs" or "Project Components") in the trade or business of any person or entity other than a governmental organization (any such use by a person or entity other than a governmental organization is referred to as "Private Use"). Private Use will include any sale, lease or other arrangement pursuant to which a nongovernmental person or entity receives a legal entitlement of a Project Component and also includes certain agreements pursuant to which a nongovernmental person will operate or manage a Project Component. Each quarterly invoice submitted by GRANTEE to reimburse prior expenditures (or to be received as an advance) shall provide information regarding the specific Project Costs or Project Components to which the Funds which pay that invoice will be allocated and whether there is or might be any Private Use associated with such Project Costs or Project Components.

GRANTEE will, for the entire time over which LACMTA's Bonds or other debt remains outstanding, (1) notify and receive LACMTA' s approval prior to entering into any arrangement which will or might result in Private Use and (2) maintain records, including obtaining records from contractors and subcontractors as necessary, of all allocations of Funds to Project Costs or Project Components and any Private Use of such Project Costs or Project Components in sufficient detail to comply and establish compliance with Section 141 of the Internal Revenue Code of 1986, as amended (the "Code"), or similar code provision then in effect and applicable, as determined by LACMTA in consultation with its bond counsel.

GRANTEE will designate one or more persons that will be responsible for compliance with the obligations described in this Attachment F and notify LACMTA of such designations.

Attachment B

Page 1 of 11 ends

A G R E E M E N T
THIS AGREEMENT, made and entered into by and between the CITY OF LAWNDALE a municipal corporation in the County of Los Angeles, hereinafter referred to as CITY, and the COUNTY OF LOS ANGELES, a political subdivision of the State of California (hereinafter referred to as COUNTY):

W I T N E S S E T H
WHEREAS, to assist in the traffic flow, CITY and COUNTY desire to modify and synchronize the traffic signals along Rosecrans Avenue (East) TSSP from Ocean Gate Avenue to Vermont Avenue, a portion of which is within CITY, and which work is hereinafter referred to as PROJECT; and
WHEREAS, the proposed improvements are jurisdictionally shared between CITY, the City of Hawthorne, the City of Los Angeles, the City of Gardena and COUNTY, and a separate agreement between the City of Gardena and COUNTY is being executed covering the portions of PROJECT within the City of Lawndale’s jurisdictions; and
WHERES, PROJECT is within the shared geographical boundaries of CITY, the City of Hawthorne, the City of Los Angeles, the City of Gardena and COUNTY; and
WHEREAS, PROJECT is of general interest to CITY, the City of Hawthorne, the City of Los Angeles, the City of Gardena and COUNTY; and WHEREAS, for the purpose of providing funding for PROJECT, COUNTY, as lead agency, on March 15, 2021, entered into an amended Memorandum of Understanding No. P00F3310 (MOU) with the Los Angeles County Metropolitan Transportation Authority (Metro); and
WHEREAS, COUNTY is willing to utilize and share with CITY the funding provided for in COUNTY/Metro MOU P00F3310 to finance a portion of COST OF PROJECT; and

WHEREAS, COST OF PROJECT includes the COST OF PRELIMINARY ENGINEERING, COST OF CONSTRUCTION CONTRACT, and COST OF CONSTRUCTION ADMINISTRATION; and
WHEREAS, the total COST OF PROJECT is currently estimated to be Two Million Nine Hundred Forty-Nine Thousand Seven Hundred and 00/100 Dollars ($2,949,700.00); and

WHEREAS, under the MOU, Metro will provide to COUNTY a grant (GRANT) of up to a maximum of One Million Six Hundred Fifty-Four Thousand Four Hundred and 00/100 Dollars ($1,654,400.00) for PROJECT; and

Page 2 of 11 ends

WHEREAS, allocation of the METRO grant is currently estimated to be, Five Hundred Ninety-Four Thousand Six Hundred and 00/100 Dollars ($594,600.00) toward CITY’s jurisdictional share, Six Thousand One Hundred and 00/100 Dollars ($6,100.00) toward COUNTY’s jurisdictional share, One Million One Thousand One Hundred and 00/100 Dollars ($1,001,100.00) toward the City of Gardena’s jurisdictional share, and Fifty-Two Thousand Six Hundred and 00/100 Dollars ($52,600.00) towards the City of Hawthorne’s jurisdictional share.

WHEREAS, CITY is willing to finance its jurisdictional share of COST OF PROJECT currently estimated to be, One Million Twenty Thousand Nine Hundred and 00/100 Dollars ($1,020,900.00) by claiming its share of COUNTY/METRO grant funds, currently estimated to be Five Hundred Ninety-Four Thousand Six Hundred and 00/100 Dollars ($594,600.00) and contributing other CITY funds in the amount of One Hundred Eighty-Six Thousand Five Hundred Dollars and 00/100 Dollars ($186,500.00) to finance a portion of the COST OF PROJECT; and WHEREAS, COUNTY agrees to contribute funds in the amount of Two Hundred Thirty-Nine Thousand Eight Hundred and 00/100 Dollars ($239,800.00) to finance a portion of CITY’S COST OF PROJECT; and
WHEREAS, CITY agrees to contribute funds of One Hundred Eighty-Six Thousand Five Hundred and 00/100 Dollars ($186,500.00) to finance a portion of the COST OF PROJECT; and
WHEREAS, CITY'S estimated share is the sum of the costs of actual quantities of construction contract items utilized within CITY jurisdiction less the grant amount for grant eligible items plus thirty (30) percent of that for PRELIMINARY ENGINEERING cost, twenty (20) percent of that for CONSTRUCTION ADMINISTRATION cost, twenty (20) percent of that for contingencies, and three and a half (3.5) percent of combined costs of PRELIMINARY ENGINEERING and CONSTRUCTION ADMINISTRATION towards contract city liability trust fund altogether estimated to be One Hundred Eighty-Six Thousand Five Hundred and 00/100 Dollars ($186,500.00); and WHEREAS, BASIC TRAFFIC SIGNAL TIMING involves the timing parameters for the general operation of a traffic signal, which typically include, but is not limited to, defining the phases, attributes and timing values for each permitted phase, pedestrian movement, and assigning detection; and WHEREAS, COORDINATION TRAFFIC SIGNAL TIMING involves the timing parameters that allow multiple traffic signals to be synchronized with each other, which typically include defining coordination cycle lengths, offsets and time of day operations for each traffic signal coordination plan; and

WHEREAS, COUNTY agrees to be responsible to perform or cause to be performed the PRELIMINARY ENGINEERING, solicitation of construction bids and award of CONSTRUCTION CONTRACT, and CONSTRUCTION
ADMINISTRATION for PROJECT; and

Page 3 of 11 ends

WHEREAS, COUNTY agrees to be responsible to perform or cause to be performed the equipment and system testing and develop and implement the BASIC TRAFFIC SIGNAL TIMING and COORDINATION TRAFFIC SIGNAL TIMING for PROJECT; and
WHEREAS, such a proposal is authorized and provided for by the provisions of Sections 6500 and 23004, et seq., of the Government Code and Sections 1685 and 1803 of the California Streets and Highways Code.

NOW, THEREFORE, in consideration of the mutual benefits to be derived by CITY and COUNTY and of the promises herein contained, it is hereby agreed as follows:
(1) DEFINITIONS:

a. The term JURISDICTION, as referred to in this AGREEMENT, shall be defined as the area within the jurisdictional boundary of each governmental entity party to this AGREEMENT.
b. PRELIMINARY ENGINEERING, as referred to in this AGREEMENT, shall consist of environmental findings and approvals/permits; design survey; soils report; traffic index and geotechnical investigation; preparation of plans, specifications, and cost estimates; right-of-way engineering; utility engineering; and all other necessary work prior to advertising of PROJECT for construction bids.
c. COST OF CONSTRUCTION CONTRACT, as referred to in this AGREEMENT, shall consist of the actual payments to the construction contractor(s) for PROJECT and the total of all payments to utility companies or contractor(s) for the relocation of facilities necessary for the construction of PROJECT, and the cost of any additional unforeseen work that is necessary for the construction of PROJECT. d. CONSTRUCTION ADMINISTRATION as referred to in this
AGREEMENT shall consist of construction contract administration, construction inspection, materials testing, construction survey, traffic detour, signing and striping, construction engineering, utility relocation and coordination matters, changes and modifications of plans and specifications for PROJECT necessitated by unforeseen or unforeseeable field conditions encountered during construction of PROJECT, construction contingencies, and all other necessary work after advertising of PROJECT for construction bids to cause PROJECT to be constructed in accordance with said plans and specifications approved by CITY and COUNTY.
e. COST OF PROJECT, as referred to in this AGREEMENT, shall consist of the COST OF CONSTRUCTION CONTRACT and costs of

Page 4 of 11 ends

PRELIMINARY ENGINEERING, CONSTRUCTION
ADMINISTRATION, BASIC TRAFFIC SIGNAL TIMING, and
COORDINATION TRAFFIC SIGNAL TIMING for traffic signals within PROJECT limits, right-of-way acquisition and clearance matters, and all other work and materials necessary to construct PROJECT in accordance with the approved plans and shall include currently effective percentages added to total salaries, wages, and equipment costs to cover overhead, administration, and depreciation in connection with any or all of the aforementioned items.
f. Completion of PROJECT as referred to in this AGREEMENT shall be defined as the date of field acceptance of construction of PROJECT by COUNTY and an electronic notification to CITY'S City Manager that the improvements within CITY'S JURISDICTION are completed and transferred to CITY for purpose of operation and maintenance. (2) CITY AGREES:
a. To finance CITY’S share of COST OF PROJECT, the actual amount of which is to be determined by a final accounting, pursuant to paragraph (4) d., below.
b. To deposit with COUNTY, following execution of this AGREEMENT and upon demand by COUNTY, CITY funds in the amount of One Hundred Eighty-Six Thousand Five Hundred Dollars and 00/100 ($186,500.00) hereinafter referred as CITY’S PAYMENT. Said demand will consist of a billing invoice prepared by COUNTY and delivered to CITY. c. To obtain and grant to COUNTY any necessary temporary right of way within CITY for the construction of PROJECT at no cost to COUNTY. d. To issue to COUNTY a no-fee permit(s) authorizing COUNTY to construct those portions of PROJECT with CITY highway right of way on condition that the COUNTY'S contractor meets the insurance requirements as required and approved by the CITY’s Risk Manager. e. To cooperate with COUNTY in conducting negotiations with and, where appropriate, issue notices to public utilities and owners of substructure and overhead facilities regarding the relocation, removal, operation, and maintenance of all surface and underground utilities and facilities, structures, and transportation services, which interfere with the proposed construction. Where utilities have been installed in CITY streets or on CITY property, CITY will provide the necessary right of way for the relocation of those utilities and facilities that interfere with the construction of PROJECT. CITY will take all necessary steps to assist COUNTY in utilizing the City's prior rights over utility companies and owners of substructure and overhead facilities and execute any necessary documentation to temporarily grant, transfer or assign such

Page 5 of 11 ends

prior rights to the COUNTY when necessary for the COUNTY to construct and complete the PROJECT. All such prior rights shall revert to the CITY upon completion of the PROJECT.
f. To authorize COUNTY to represent CITY pursuant to this AGREEMENT, in negotiations pertaining to the advertisement of PROJECT for construction bids, award, and administration of the construction contract and in all things necessary and proper to complete PROJECT.
g. Upon completion of PROJECT: (1) to accept full and complete ownership of, and responsibility for, the PROJECT; and (2) to maintain in good condition and at CITY expense all improvements constructed as part of PROJECT within CITY'S JURISDICTION, including the BASIC TRAFFIC SIGNAL TIMING and the COORDINATION TRAFFIC
SIGNAL TIMING to support synchronization of traffic signals on Rosecrans Avenue (East).
(3) COUNTY AGREES:
a. To perform or cause to be performed the preliminary engineering, contract administration, construction inspection and engineering, utility engineering and relocation, traffic detour, BASIC TRAFFIC SIGNAL TIMING, TRAFFIC SIGNAL COORDINATION TIMING, and final signing and striping for PROJECT.
b. To act as lead agency, prepare the necessary environmental documents, and make the required environmental findings for PROJECT pursuant to the California Environmental Quality Act. c. To contribute toward CITY’S share of COST OF PROJECT, currently estimated to be Two Hundred Thirty-Nine Thousand Eight Hundred and 00/100 Dollars ($239,800.00).
d. To submit an invoice to CITY in the amount of One Hundred Eighty-Six Thousand Five Hundred and 00/100 Dollars ($186,500.00) upon adoption of this AGREEMENT by COUNTY.
e. To obtain CITY'S approval of plans for PROJECT prior to advertising for construction bids.
f. To advertise PROJECT for construction bids, to award and to administer the construction contract, and to act on behalf of CITY in all negotiations pertaining thereto.
g. To administer the design and construction of PROJECT in accordance with all regulations and requirements of Metro relating to the expenditure of Proposition C Local Return funds and Proposition C Twenty-five

Page 6 of 11 ends

Percent (25%) Discretionary funds and Memorandum of Understanding No. P00F3310 between COUNTY and Metro. COUNTY'S records for PROJECT shall be open to inspection and subject to audit and reproduction by COUNTY and Metro, or any of their duly authorized representatives, and shall be retained by COUNTY for a period of not less than seven (7) years after final payment to contractor(s) for PROJECT.
h. To ensure that CITY and all officers and employees of CITY are named as additional insured parties under the construction contractor's(s') Contractor's General Liability and automobile insurance policies. i. To furnish to CITY, within one hundred eighty (180) calendar days after final Board acceptance of PROJECT, a final accounting of the actual CITY’S share of COST OF PROJECT including an itemization of actual unit costs and actual contract quantities, as specified in paragraph (3) a., above.
j. To perform or cause to be performed the equipment and system testing and to develop and implement the BASIC TRAFFIC SIGNAL TIMING and COORDINATION TRAFFIC SIGNAL TIMING for the PROJECT. k. To return any unexpended CITY funds if COUNTY fails to complete all or a portion of PROJECT within CITY’S JURISDICTION.
(4) IT IS MUTUALLY UNDERSTOOD AND AGREED AS FOLLOWS:
a. Nothing in this AGREEMENT is intended to alter TSSP Agreement. b. The financial obligations of COUNTY pursuant to this AGREEMENT are conditional upon COUNTY obtaining reimbursement from Metro pursuant to Memorandum of Understanding No. P00F3310 between COUNTY and Metro. If COUNTY and/or Metro fails to provide its financial contribution, then COUNTY shall refund CITY'S payment within ninety (90) calendar days after notice from Metro to COUNTY that Metro funds are not available.
c. The final accounting of the actual total COST OF PROJECT shall allocate said total cost between CITY and COUNTY based on the previously agreed upon improvements and/or work completed. Thus, the cost of all work or improvements (including all engineering, administration, and all other costs incidental to PROJECT work), previously agreed upon as CITY’S share of the COST OF PROJECT, shall be borne by CITY. The cost of all work or improvements (including all engineering, administration, and all other costs incidental to PROJECT work), previously agreed upon as COUNTY’S share of the COST OF PROJECT, shall be borne by COUNTY.

Page 7 of 11 ends

d. That if at final accounting CITY'S share of COST OF PROJECT exceeds CITY'S PAYMENT, as set forth in paragraph (2) a., above, CITY shall pay to COUNTY the additional amount upon demand. Said demand shall consist of a billing invoice prepared by COUNTY. Conversely, if the CITY'S share is less than CITY'S PAYMENT, COUNTY shall refund the difference to CITY without further action by CITY.
e. That if CITY'S PAYMENT, as set forth in paragraph (2) a., above is not delivered to COUNTY office, which is described on the billing invoice prepared by COUNTY within sixty (60) calendar days after the date of said invoice, notwithstanding the provisions of Government Code Section 907, COUNTY may satisfy such indebtedness, including interest thereon, from any funds of CITY on deposit with COUNTY after giving notice to CITY of COUNTY'S intention to do so.
f. CITY shall review the final accounting invoice prepared by COUNTY and report in writing any discrepancies to COUNTY within sixty (60) calendar days after the date of said invoice. Undisputed charges shall be paid by CITY to COUNTY within sixty (60) calendar days after the date of said invoice. COUNTY shall review all disputed charges and submit a written justification detailing the basis for those charges within sixty (60) calendar days of receipt of CITY'S written report. CITY shall then make payment of the previously disputed charges or submit justification for nonpayment within sixty (60) calendar days after the date of COUNTY'S written justification.
g. COUNTY at any time may, at its sole discretion, designate an alternative payment mailing address and an alternative schedule for payment of CITY funds if applicable. CITY shall be notified of such changes by invoice prepared by COUNTY and delivered to CITY.
h. During construction of PROJECT, COUNTY shall furnish an inspector or other representative to perform the functions of an inspector. CITY may also furnish, at no cost to COUNTY, an inspector or other representative to inspect construction of the PROJECT. CITY shall have no obligation to inspect the PROJECT and no liability shall be attributable as a result of CITY'S inspection or failure to inspect. Said inspectors shall cooperate and consult with each other, but the orders of COUNTY inspector to the contractor or any other person in charge of construction shall prevail and be final, and COUNTY inspector shall be responsible for the proper inspection of PROJECT as needed. i. This AGREEMENT may be amended or modified only by mutual written consent of COUNTY and CITY. Amendments and modifications of a nonmaterial nature may be made by the mutual written consent of the parties.

Page 8 of 11 ends

j. Any correspondence, communication, or contact concerning this AGREEMENT shall be directed to the following:

CITY: Mr. Sean Moore
City Manager
City of Lawndale
14717 Burin Ave.

Lawndale, CA 90260

COUNTY: Mr. Mark Pestrella
Director of Public Works
Los Angeles County Public Works
P.O. Box 1460
Alhambra, CA 91802-1460
k. COUNTY and CITY acknowledge and recognize that the improvements contemplated by this AGREEMENT provide significant regional and local benefits with respect to reducing traffic congestion. COUNTY and CITY further acknowledge and recognize that the cost of defending claims and lawsuit arising from the improvements contemplated by this AGREEMENT is paid for by public monies and both parties share an interest in reducing the amount of public monies spent on defending claims and lawsuits where possible without prejudicing their respective defenses.
l. In the event that a claim lawsuit is brought against COUNTY and CITY based on the allegation that the design, construction, maintenance, or operation of the improvements constructed under this AGREEMENT proximately caused injuries or damage, COUNTY and CITY agree to cooperate as much as possible with respect to defending the claim or lawsuit without causing prejudice to their respective defenses to the claim or lawsuit. Upon receipt of the claim or lawsuit, the COUNTY and CITY, through their respective agents if appropriate, shall promptly investigate the matter. COUNTY and CITY shall then meet and confer promptly regarding whether a joint defense is appropriate or if one party should tender its defense and indemnification to the other party. m. Neither COUNTY nor any officer or employee of COUNTY shall be responsible for any damage or liability occurring by reason of any act or omission on the part of CITY under or in connection with any work, authority, or jurisdiction delegated to, assumed by, or determined to be the responsibility of CITY under this AGREEMENT. It is also understood and agreed that, pursuant to Government Code, Section 895.4, CITY shall fully indemnify, defend, and hold COUNTY harmless from any liability imposed for injury (as defined by Government Code, Section 810.8) occurring by reason of any act or omission on the part of CITY

Page 9 of 11 ends

under or in connection with any work, authority, or jurisdiction delegated to or determined to be the responsibility of CITY under this AGREEMENT. Where liability for injury (as defined by Government Code, Section 810.8) is sought to be imposed under Section 830, et seq., of the Government Code for a dangerous condition of property owned by or under the control of CITY, CITY shall fully defend, indemnify, and hold COUNTY harmless from any and all liability arising from such dangerous condition.
n. Neither CITY nor any officer or employee of CITY shall be responsible for any damage or liability occurring by reason of any act or omission on the part of COUNTY under or in connection with any work, authority, or jurisdiction delegated to or determined to be the responsibility of COUNTY under this AGREEMENT. It is also understood and agreed that, pursuant to Government Code, Section 895.4, COUNTY shall fully indemnify, defend, and hold CITY harmless from any liability imposed for injury (as defined by Government Code, Section 810.8) occurring by reason of any act or omission on the part of COUNTY under or in connection with any work, authority, or jurisdiction delegated to or determined to be the responsibility of COUNTY under this AGREEMENT.
o. It is understood and agreed that the provisions of Assumption of Liability Agreement No. 32065 between CITY and COUNTY, adopted by the Board of Supervisors on December 27, 1977, and currently in effect, are inapplicable to this AGREEMENT.
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//
//

Page 10 of 11 ends

//
//

Page 11 of 11 ends

IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed by their respective officers, duly authorized, by the CITY OF LAWNDALE on , 2024, and by the COUNTY
OF LOS ANGELES on , 2024.

COUNTY OF LOS ANGELES
By________________________
Director of Public Works
APPROVED AS TO FORM:

DAWYN R. HARRISON
Acting County Counsel
By______________________
Deputy

CITY OF LAWNDALE
By________________________
City Manager

ATTEST: APPROVED AS TO FORM:

By __________________________ By________________________ City Clerk City Attorney
P:\tpppub\RP\Prop C\PROJECTS\Rosecrans Av (East)-Ocean Gate Av-Vermont Av (TSM0010255)\ADV\Companion BL Contract B\TSSP Funding Co-op Agreement_Lawndale.docx
Attachment C
12/29/2023
01/02/2024

ROSECRANS AVENUE

RAMONA AVENUE
1 2
7 5
5 5
5 5
5 7
9 9
3 4
7 8
9 10
11 1
12 5
6 2

KINGSDALE
AVENUE
8 13
12 R3-2
12 R9-3 R9-3bP (R) 15
11 R3-2 12
12 R9-3 R9-3bP(R)
5 16
16 3
3 10

FIRMONA
AVENUE
(3I5U)
Ø3
(4I6U)
Ø3
Ø3P
Ø3P
Ø2
Ø2
Ø2
Ø2P
Ø2P
Ø4 Ø4
Ø6
Ø6
Ø6P
Ø6P
Ø4P
Ø4P
Ø6
EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. RED CURB
40'
12' 11' 12' 10' 12' 11' 12'
40'
50' 50'
12' 11' 12' 10' 12' 11' 12' (6J2U) (6J2L)
R/W
R/W
50'
15' 15'15' 15'
40'
11' FROM

EDGE OF DWY
2' FROM 2' FROM

EDGE OF DWY
Ø4
R/W
R/W
EX. R13A(CA)
#5 #5
#5
EX. RED CURB
13'
13'
13'
BCR
ECR
ECR
BCR
BCR
ECR
BCR
ECR
#5
#6
#5 #5
EX. R13A(CA)
EX. R9-3
R9-3a
R9-3bP
R10-11(MOD)
EX. TYPE III SERVICE
8' 12' 12' 8'
EX. R13A(CA) EX. R13A(CA)
R/W
R/W

7.0'

27.5'

BUS PAD
EX. R13A(CA)
EX. R9-3
R9-3a
R9-3bP
R13A(CA)
EX. WIRELESS RADIO X
D
10' 10'
10' 10'
EX. R30(CA)
EX. CITY CUSTOM
EX. BUS SIGN
10' 10'
EX. BUS SIGN
EX. R1-1
SNS(2)
EX. RED CURB
EX. R3-2
(HIGH MOUNT)
#5
#5
#5 #5 #6
EX. RED CURB
EX. R14-1
EX. RED CURB
EX. R3-5(RT)
EX. R3-5(RT)
EX. RED CURB
EX. CITY CUSTOM
EX. R3-2 (MOD)
EX. "RIGHT TURN ONLY"
Ø2
Ø6
4 5'
5'
4 17
14 10'
4 18
2 LOOPS
3' 2 LOOPS
45'
14 40'
6 40'
6 10
10 F=12'
F=12'
19 19
16 20 R13A(CA)
(2I2L)
15'
10 #5
R/W
R/W
ALLEY
3 LOO
P
S
10 R/
W
EX. RED CURB
R/
W
#5
3 LOO
P
S
(2I2U)
3'
CONSTRUCTION NOTES:

DATE:

TS-TSC-DC - 07/2019
REVISIONS SCALE I/S OF T.S. SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JPTRAFFIC SIGNAL PLANKRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\TS_Plans\2-Rosecrans and FIRMONA-RAMONA.dwg 12/22/23 - 2:04pm jopark

DATEDATEDATE
APPROVEDBY:BY:APPROVED

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID USA
N E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF HAWTHORNECITY OF LAWNDALE
T.G. 733 - C4

15.6% CITY OF HAWTHORNE

ROSECRANS AVENUE

AT FIRMONA AVENUE / RAMONA AVENUE
2602
SP-1-T(N)
----
30'(N)

PPB POST
19-4-100(N)
1A(10')
15 TYPE LEGEND

STREET NAME SIGN
M.A. H.P.S.* LENGTH
6 -
6 1
-
1 ----
12'
NO. PED WATTS M.A. POLE

SIGNAL MOUNTING

POLE SCHEDULE
M.A.

SIGNAL
TYPE
POLE
6 LENGTH

LUMINAIRE
14 PHASE
PED. PUSH
----
----
----
YEAR
ALL EQUIPMENT IS EXISTING UNLESS OTHERWISE NOTED.

SPEC
I.I. - INDICATES INTERNALLY ILLUMINATED STREET NAME SIGN. 3 15* ---- 8' 1 4 Rosecrans Ave2 15 ---- 8' 1 4
----
I.I.
5 BUTTON
----
2022
----
--------
12'(N)
-------- - -
----
30'(N) Firmona Av
----
----
SV-1-T(N)
----
----
---- TV-2-T---- SP-1-T
SP-1-T
SV-1-TA
2-MAS(N)
----
SV-1-TA SP-1-T
A
B
C
D
E

POLE LOCATION
----

3.5'
----

3.5'
----------------
3'
----

SEE PLAN
----
--------
3'
----

2.5'2.5'2.5'2.5'
3'

2.5'
----
--------
--------
--------
789
101112
19-4-100(N)
15151515
1A(7')
----------------
2022
----
------------------------ ----
----------------
SV-1-T(N)
-------- TP-1-T---- SP-1-T
SV-1-TA
SV-2-TA ----
SP-1-T
----
SP-1-T(N) 12'(N)
12'
8'8'8'
----
----
200(N)
--
1111
2233
--
----
----
----
----
----
----
Ramona Av
Ramona Av
Rosecrans Av
---- ---- ---- 3' 2.5'
4' ---- ---- ---- 2.5'
---- ---- 3' ---- 2.5'
0' ---- ---- ---- 2.5'

2.5'
SEE PLAN 2.5'SEE PLAN

SEE PLAN
*INSTALL ALL HIGHWAY SAFETY LIGHTS WITH LED EQUIVALENT. HIGHWAY SAFETY LIGHTS TO BE LED LIGHTING MANUFACTURED I.I.(N)I.I.(N)I.I.(N)
I.I.

BY ACUITY LIGHTING (2700K) OR EQUIVALENT MODELS APPROVED BY AGENCY. **

EXISTING SIGNAL PHASE DIAGRAM
1 2
3 4
5 6
7 8
OPERATION: Ø2 AND Ø6 ON VEHICLE RECALL
Ø3 AND Ø4 ON NON-LOCK
DUMMY
UNLESS OTHERWISE NOTED.
"E" SHALL BE 2'-6"
NOTE:

TOP OF CURB

NO SCALE
D
E
E
B A
C
BCR
ECR

POLE LOCATION DETAIL

1. REFER TO THE STANDARD SPECIFICATIONS FOR PUBLIC WORKS CONSTRUCTION 2021 EDITION, THE SPECIAL PROVISIONS, AND THE REFERENCED STANDARD PLANS FOR ADDITIONAL REQUIREMENTS NOT SHOWN ON THE PLANS.

2. THE GPS UNIVERSAL TIME BASE UNIT/MODULE ANTENNA SHALL BE LOCATED ON THE STREET SIDE OF THE TOP OF THE CONTROLLER CABINET.

3. ALL WIRING SHALL BE MARKED (TAGGED) WITHIN THE CONTROLLER CABINET FOR PHASE IDENTIFICATION.

4. ALL SIGNAL EQUIPMENT SHALL BE WIRED IN ACCORDANCE WITH THE EXISTING SIGNAL PHASE DIAGRAM.

5. (XXXX) INDICATES LOOP AND/OR VIDEO/RADAR DETECTION ZONE ASSIGNMENT IN THE CONTROLLER CABINET. EACH LOOP ASSIGNMENT SHALL HAVE A SEPARATE LEAD-IN CABLE TO THE CONTROLLER.

6. ALL LOOPS SHALL BE ROUND (6' DIAMETER), UNLESS OTHERWISE NOTED.7. ALL LOOPS SHALL BE CENTERED IN THE MIDDLE OF THE LANE AND FRONT LOOPS SHALL BE PLACED BEHIND THE LIMIT LINE, UNLESS OTHERWISE NOTED.

8. INDICATES PROPOSED RADAR DETECTION ZONE.9. INDICATES PROPOSED VIDEO/RADAR UNIT OR VIDEO DETECTION CAMERA.

10. INDICATES BICYCLE LOOP DETECTOR.

11. DETECTORS AND/OR VIDEO/RADAR DETECTION ZONES SHALL BE CONFIGURED PER DETECTOR ASSIGNMENTS SHOWN ON THIS PLAN.

12. REMOVAL OR RELOCATION OF WIRELESS RADIO EQUIPMENT AND ANTENNA WILL BE DONE BY THE AGENCY. CONTRACTOR SHALL CONTACT THE SIGNAL SHOP AT (626) 458-1700 TEN (10) WORKING DAYS IN ADVANCE FOR COORDINATION.

13. POLE LOCATIONS SHOWN HEREON ARE APPROXIMATE. PRECISE LOCATIONS SHALL BE ESTABLISHED IN THE FIELD AND VERIFIED BY THE PROJECT ENGINEER.

14. ALL NEW SIGNAL POLES WITH PEDESTRIAN PUSH BUTTONS SHALL BE INSTALLED NO FURTHER THAN 5 FEET FROM THE BACK OF CROSSWALK OR LIMIT LINE UNLESS OTHERWISE NOTED.

15. ALL SIGNING SHOWN HEREON SHALL BE INSTALLED, RELOCATED, OR REMOVED BY THE CONTRACTOR, UNLESS OTHERWISE NOTED.

16. IT IS THE RESPONSIBILITY OF THE CONTRACTOR TO NOTIFY SOUTHERN CALIFORNIA EDISON AT (310) 783-9315 FOR THE REMOVAL OF EXISTING STREET LIGHT.

17. THE CONTRACTOR SHALL ARRANGE FOR MANUFACTURER REPRESENTATIVE TO BE PRESENT DURING THE INSTALLATION OF THE RADAR DETECTION SYSTEM ANDRADAR UNIT(S).

18. CONTACT LOS ANGELES COUNTY PUBLIC WORKS AT (626) 300-2012 UPON START OF

SIGNAL CONSTRUCTION TO COORDINATE THE DEVELOPMENT OF TRAFFIC SIGNAL TIMING AND IMPLEMENTATION.

GENERAL NOTES:
----
----
200(N)200(N)150(N)200(N)200(N)200(N)200(N)150(N)
2-MAS(N)

84.4% CITY OF LAWNDALE
3 17 OF
FOR UTILITIES SEE SHEET 3 OF 11
(N) INDICATES NEW EQUIPMENT.ALL NEW SIGNAL POLES AND MAST ARMS SHALL BE PER CALTRANS STANDARD PLANS, 2023 EDITION.ALL SIGNAL MOUNTINGS SHALL BE PER STANDARD PLANS FOR PUBLIC WORKS CONSTRUCTION, 2021 EDITION.* * HIGH MOUNT.

BY:

REVIEW
01/02/2024
01/03/2024
R/W

ROSECRANS AVENUE
40' 40'
50' 50'
40'
8' 12' 12' 8'
50'
15' 15'
10' 10'
8 2
0 BCR
ECR
ECR
BCR
BCR
ECR
BCR
ECR
40' 40'
50' 50'
DATE:

TS-TSC-DC - 07/2019

REVISIONS SCALE I/S OF TS SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JP KRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\Utilities\2_ROSECRANS-FIRMONA-RAMONA-Utility.dwg 12/22/23 - 2:05pm jopark

DATEDATEDATE
APPROVEDBY:BY:APPROVED

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID SUSAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF HAWTHORNECITY OF LAWNDALE

UTILITY PLAN

UTILITIES SUBSTRUCTURE LEGEND

84.4% CITY OF LAWNDALE

15.6% CITY OF HAWTHORNE
OF 17 2602 T.S.

ROSECRANS AVENUE

AT FIRMONA AVENUE / RAMONA AVENUE
T.G. 733 - C4
BY:

REVIEW
01/02/2024
01/03/2024

CITY OF HAWTHORNE
4 3
ECR
BCR
1 2
BCR
ECR

JEFFERSON AVE
1 5
4 4
2 7
9 10
8 11
11 6
3 3
R/W
(6J2U)
(4I6U)
5 6

ROSECRANS AVENUE
Ø4P
Ø4P
Ø4P Ø4P
Ø4 Ø4
Ø6
Ø2P
Ø2P
Ø6
Ø6 Ø2
Ø2
Ø2
12' 11' 12' 10' 12' 11' 12'
12' 11' 12' 10' 12' 11' 12'
40' 40'
100'
40' 40'
100'
18' 18'
60'
30' 30'
R/W
12' 12'
R/W
R/W
13'
13'
13'
EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. TYPE 1 SERVICE
10' 10' #5 #5 #6
#6 #5
EX. R3-18
SNS
EX. R5-2
EX. R30(CA)
EX. RED CURB
EX. RED CURB
#5
EX. R30(CA)
EX. R14-1
R30(CA)
10'
10'
Ø6
Ø2
24'
13 14
5'
2'
2 LOOPS
2 LOOPS
8'
F=15' 12 R3-18
F=15'
EX. WIRELESS RADIO
10 15 5'
10 16 15 10
R/W
#5
(2I2U)
15'
3 LOOPS
10 R/W
#5
EX. RED CURB
EX. R30(CA)
(2I2L)
3'
3 LOOPS EX. RED CURB
EX. FIRE HYDRANT
UNLESS OTHERWISE NOTED.
"E" SHALL BE 2'-6"
NOTE:

TOP OF CURB

NO SCALE
D E
E
BA
C
BCR
ECR

POLE LOCATION DETAIL
T.G. 733 - D4
DATE:

TS-TSC-DC - 07/2019
REVISIONS SCALE I/S OF T.S. SHEET OF

DATE MARK DESCRIPTION

PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JPTRAFFIC SIGNAL PLANKRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\TS_Plans\3-Rosecrans and Jefferson.dwg 12/22/23 - 2:06pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID USAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF LAWNDALE
100% CITY OF LAWNDALE
0609

ROSECRANS AVENUE

AT JEFFERSON AVENUE
SP-1-T(N)
15 SP-1-T15

TYPE LEGEND

STREET NAME SIGN
M.A. H.P.S. * LENGTH
1 4
1(N)1(N)
NO. PED WATTS M.A. POLE

SIGNAL MOUNTING

POLE SCHEDULE
M.A.

SIGNAL
TYPE
POLE
6 LENGTH

LUMINAIRE
14 PHASE
PED. PUSH
12'
YEAR
----
SPEC
3 1A (7') ---- ---- ---- 1 2
Jefferson
2 1A (7') ---- ---- ---- 1 2
----
5 BUTTON
----
2022
----
--------
2022
---- 1 4
----
Jefferson
12'
----
SV-2-T
---- SV-1-T SP-1-T---- TP-1 ----
TP-1-T ----
SP-1-T(N)

A B C D E

POLE LOCATION
----

7.5'
----
9'
----------------
1'
----
7'
----

SEE PLAN
----------------

2.5'2.5'2.5'
2'4'

2.5'
----
--------
----
I.I.
----
Rosecrans Ave SEE PLAN

EXISTING SIGNAL PHASE DIAGRAM
1 2 3 45 6 7 8

DUMMY DUMMY

1. REFER TO THE STANDARD SPECIFICATIONS FOR PUBLIC WORKS CONSTRUCTION 2021 EDITION, THE SPECIAL PROVISIONS, AND THE REFERENCED STANDARD PLANS FOR ADDITIONAL REQUIREMENTS NOT SHOWN ON THE PLANS.

2. THE GPS UNIVERSAL TIME BASE UNIT/MODULE ANTENNA SHALL BE LOCATED ON THE STREET SIDE OF THE TOP OF THE CONTROLLER CABINET.

3. ALL WIRING SHALL BE MARKED (TAGGED) WITHIN THE CONTROLLER CABINET FOR PHASE IDENTIFICATION.

4. ALL SIGNAL EQUIPMENT SHALL BE WIRED IN ACCORDANCE WITH THE EXISTING SIGNAL PHASE DIAGRAM.

5. (XXXX) INDICATES LOOP AND/OR VIDEO/RADAR DETECTION ZONE ASSIGNMENT IN THE CONTROLLER CABINET. EACH LOOP ASSIGNMENT SHALL HAVE A SEPARATE LEAD-IN CABLE TO THE CONTROLLER.

6. ALL LOOPS SHALL BE ROUND (6' DIAMETER), UNLESS OTHERWISE NOTED.

7. INDICATES PROPOSED RADAR DETECTION ZONE.8. INDICATES PROPOSED RADAR DETECTION CAMERA.9. INDICATES BICYCLE LOOP DETECTOR.

10. ALL LOOPS SHALL BE CENTERED IN THE MIDDLE OF THE LANE AND FRONT LOOPS SHALL BE PLACED BEHIND EDGE OF THE LIMIT LINE, UNLESS OTHERWISE NOTED.

11. DETECTORS AND/OR VIDEO/RADAR DETECTION ZONES SHALL BE WIRED/RE-CONFIGURED PER DETECTOR ASSIGNMENTS SHOWN ON THIS PLAN.

12. REMOVAL OR RELOCATION OF WIRELESS RADIO EQUIPMENT AND ANTENNA WILL BE DONE BY THE AGENCY. CONTRACTOR SHALL CONTACT THE SIGNAL SHOP AT (626) 458-1700 TEN (10) WORKING DAYS IN ADVANCE FOR COORDINATION.

13. POLE LOCATIONS SHOWN HEREON ARE APPROXIMATE. PRECISE LOCATIONS SHALL BE ESTABLISHED IN THE FIELD AND VERIFIED BY THE PROJECT ENGINEER.

14. ALL NEW SIGNAL POLES WITH PEDESTRIAN PUSH BUTTONS SHALL BE INSTALLED NO FURTHER THAN 5 FEET FROM THE BACK OF CROSSWALK OR LIMIT LINE UNLESS OTHERWISE NOTED.

15. ALL SIGNING SHOWN HEREON SHALL BE INSTALLED, RELOCATED, OR REMOVED BY THE CONTRACTOR, UNLESS OTHERWISE NOTED.

16. THE CONTRACTOR SHALL ARRANGE FOR MANUFACTURER REPRESENTATIVE TO BE PRESENT DURING THE INSTALLATION OF THE RADAR DETECTION SYSTEM ANDRADAR UNIT(S).

17. CONTACT LOS ANGELES COUNTY PUBLIC WORKS AT (626) 300-2012 UPON START OF

SIGNAL CONSTRUCTION TO COORDINATE THE DEVELOPMENT OF TRAFFIC SIGNAL TIMING AND IMPLEMENTATION.

18. IT IS THE RESPONSIBILITY OF THE CONTRACTOR TO NOTIFY SOUTHERN CALIFORNIA EDISON AT (310) 783-9315 FOR THE REMOVAL OF EXISTING STREET LIGHT.

CONSTRUCTION NOTES
19-4-100(N)
24-4-100(N)▲** 35'(N)
30'(N)
SV-2-T(N)SV-1-T(N) 12'(N)
10'(N) 200(N)
200(N)
200(N)
200(N) 4
4 I.I(N)I.I(N)

GENERAL NOTES
ALL EQUIPMENT IS EXISTING UNLESS OTHERWISE NOTED.I.I. - INDICATES INTERNALLY ILLUMINATED STREET NAME SIGN.*INSTALL ALL HIGHWAY SAFETY LIGHTS WITH LED EQUIVALENT. HIGHWAY SAFETY LIGHTS TO BE LED LIGHTING* * MODIFIED SIGNAL POLE HEIGHT OF 23'.(N) INDICATES NEW EQUIPMENT.ALL NEW SIGNAL POLES AND MAST ARMS SHALL BE PER CALTRANS STANDARD PLANS, 2023 EDITION.ALL SIGNAL MOUNTINGS SHALL BE PER STANDARD PLANS FOR PUBLIC WORKS CONSTRUCTION, 2021 EDITION.▲ NEAR HIGH VOLTAGE LINES. 2-MAS(N)2-MAS(N)
5 17 OF
FOR UTILITIES SEE SHEET 5 OF 11
11 PROPOSED SIGNAL PHASE DIAGRAM
1 2 3 45 6 7 8
OPERATION: Ø2 AND Ø6 ON VEHICLE RECALL
Ø4 ON NON-LOCK AND TIME DELAY FOR RIGHT TURNS
DUMMY
MANUFACTURED BY ACUITY LIGHTING (2700K) OR EQUIVALENT MODELS APPROVED BY AGENCY.

BY:

REVIEW
01/02/2024

ROSECRANS AVENUE
60'
30' 30'
40' 40'
100'
40' 40'
100'
ECR
BCR
BCR
ECR

SUBSTRUCTURE LEGEND UTILITIES
DATE:

TS-TSC-DC - 07/2019

REVISIONS SCALE I/S OF TS SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JP KRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\Utilities\3_ROSECRANS-JEFFERSON-Utility.dwg 12/22/23 - 2:06pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID SUSAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF LAWNDALE

UTILITY PLAN
100% CITY OF LAWNDALE
OF 17 0609 T.S.

ROSECRANS AVENUE

AT JEFFERSON AVENUE
T.G. 733 - D4
BY:

REVIEW
01/02/2024

ROSECRANS AVENUE
12 2
4 5
6 22'
12' 11' 10' 10' 12' 13' 10' 2'
12' 11' 10' 10' 2' 10' 11' 14'
17' 16'
40' 40'
100'
40' 40'
43'

GRAMERCY
PLACE
13'
13'
13'
5' 5'
10' 10'
10' 10'
33'
EX. 3"C
EX. 2"C
EX. 3"C
EX. 2.5"C
EX. 2"C
EX. R28S(CA)
EX. RED CURB
EX. RED
CURB
EX. RED CURB
EX. BUS SIGN
EX. RED CURB
EX. BUS SIGN
EX. RED
CURB
EX. R28(S)(CA) (S
EX. TYPE III SERVICE P II SER

R/W R/W
EX. RED CURB
EX. R28S(CA)
EX. TYPE K-1(CA)
1 3
7 8
Ø6
Ø4 Ø4 Ø4 Ø6 Ø2
Ø4P
Ø2
Ø2
Ø4
Ø4P
Ø2P
Ø4
Ø2
Ø4P
Ø6P
Ø6
Ø4P
Ø2P
Ø6P
(2I3L) (6J3L)
(4I6L)
(4I6U)
BCR
ECR
ECR
BCR
#6
#6
#5
#6
5 7
8 12
R4-7R6-2
OM2-1H
R4-7R6-2
OM2-1H
15 13
3 1
Ø6 15
Ø2
11 3
10'
5'
4 6
17 EV-A
18 F=15'
F=14'

EASEMENT FOR

TS FACILITIES
R EX. R28S(CA) /WR/W
EX. R28S(CA)
(2I2L)
9 14 3 LOOPS
16 14 75' 2 400'
3 LOOPS 10
(2I3U)(2I2U)
EX. RED CURB
R/W
R/W
(6J2L)
9 (6J2U)(6J3U)
3 LOOPS 10
14 2 380' 16 75'
3 LOOPS
14 CONSTRUCTION NOTES
DATE:

TS-TSC-DC - 07/2019
REVISIONS SCALE I/S OF T.S. SHEET OF

DATE MARK DESCRIPTION

PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JPTRAFFIC SIGNAL PLANKRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\TS_Plans\9-Rosecrans and Gramercy.dwg 12/22/23 - 2:07pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID USAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF GARDENA
T.G. 733 - H3
100% CITY OF GARDENA
2498
SP-2-T(N)
----
--------
1A
24-4-100 (N)**▲
1A1A

TYPE LEGEND

STREET NAME SIGN
M.A. HPS* LENGTH
4 1(N)
1 ----
---- ----
NO. M.A. POLE PED

SIGNAL MOUNTING

POLE SCHEDULE
M.A.

SIGNAL
TYPE
POLE
6 LENGTH

LUMINAIRE
14 PHASE
PED. PUSH
12'
----
----

YEARSPEC
ALL EQUIPMENT IS EXISTING UNLESS OTHERWISE NOTED.I.I. - INDICATES INTERNALLY ILLUMINATED STREET NAME SIGN. 17M 20' ---- ---- 3 250
----
----
2 26-4-100 (N)▲ 2022 4'(N) 250(N) Nissin Foods ---- ---- --------
5 BUTTON
----
2022
----
40' (N)
---- ---- ----
250(N)
-------- 1 4
Rosecrans Ave
35' (N) SV-1-T(N) 8'(N) Gramercy Pl
TV-1-T
---- ---- TV-2-T
SV-1-T SP-2-T
SV-1-T(N) SP-1-T(N)
---- TV-1-T SP-1-T
7 15TS ---- SP-1-T 250
----
---- SV-1-T 8'

A B C D E

POLE LOCATION
------------
4'
----
----
11'
------------
--------
2'
----

3.5'

2.5'
----
---
--------

2.5'2.5'3.7'2.5'2.5'
8 1A ---- ---- TV-1-T SP-1-T ---- ---- 1 4 ---- ----
----
I.I.(N)I.I.(N)I.I.(N)
----
2' ---- ---- ---- 5.3'
---- 2.5' ---- ---- 4'---- ---- ---- 4' 6.5'
---- -------- ---- ---- ----
MAS
----
WATTS
* LED EQUIVALENT HIGHWAY SAFETY LIGHT.

UNLESS OTHERWISE NOTED.
"E" SHALL BE 2'-6"
NOTE:

TOP OF CURB

NO SCALE
D E
E
BA
C
BCR
ECR

POLE LOCATION DETAIL

EXISTING SIGNAL PHASE DIAGRAM
1 2 3 45 6 7 8
OPERATION: Ø2 AND Ø6 ON VEHICLE RECALL
EV-A= Ø2 AND Ø6

1. REFER TO THE STANDARD SPECIFICATIONS FOR PUBLIC WORKS CONSTRUCTION 2021 EDITION, THE SPECIAL PROVISIONS, AND THE REFERENCED STANDARD PLANS FOR ADDITIONAL REQUIREMENTS NOT SHOWN ON THE PLANS.

2. ALL WIRING SHALL BE MARKED (TAGGED) WITHIN THE CONTROLLER CABINET FOR PHASE IDENTIFICATION.

3. ALL SIGNAL EQUIPMENT SHALL BE WIRED IN ACCORDANCE WITH THE EXISTING SIGNAL PHASE DIAGRAM.

4. (XXXX) INDICATES LOOP ASSIGNMENT IN THE CONTROLLER CABINET. EACH LOOP ASSIGNMENT SHALL HAVE A SEPARATE LEAD-IN CABLE TO THE CONTROLLER.

5. ALL LOOPS SHALL BE ROUND (6' DIAMETER), UNLESS OTHERWISE NOTED.6. ALL LOOPS SHALL BE CENTERED IN THE MIDDLE OF THE LANE AND FRONT LOOPS SHALL BE PLACED BEHIND THE LIMIT LINE, UNLESS OTHERWISE NOTED.

7. DETECTORS SHALL BE WIRED PER DETECTOR ASSIGNMENTS SHOWN ON THIS PLAN.8. REMOVAL OR RELOCATION OF WIRELESS RADIO EQUIPMENT AND ANTENNA WILL BE DONE BY THE AGENCY. CONTRACTOR SHALL CONTACT THE SIGNAL SHOP AT (626) 458-1700 TEN (10) WORKING DAYS IN ADVANCE FOR COORDINATION.

9. POLE LOCATIONS SHOWN HEREON ARE APPROXIMATE. PRECISE LOCATIONS SHALL BE ESTABLISHED IN THE FIELD AND VERIFIED BY THE PROJECT ENGINEER.

10. ALL NEW SIGNAL POLES WITH PEDESTRIAN PUSH BUTTONS SHALL BE INSTALLED NO FURTHER THAN 5 FEET FROM THE BACK OF CROSSWALK OR LIMIT LINE UNLESS OTHERWISE NOTED.

11. ALL SIGNING SHOWN HEREON SHALL BE INSTALLED, RELOCATED, OR REMOVED BY THE CONTRACTOR, UNLESS OTHERWISE NOTED.

12. CONTACT LOS ANGELES COUNTY PUBLIC WORKS AT (626) 300-2012 UPON START OF

SIGNAL CONSTRUCTION TO COORDINATE THE DEVELOPMENT OF TRAFFIC SIGNAL TIMING AND IMPLEMENTATION.

13. DLC CABLE SHALL BE A SINGLE CONTINUOUS RUN INSTALLED WITH NO SPLICES EXCEPT WHERE IT CONNECTS TO LOOP WIRES.

GENERAL NOTES
13 17 OF 6 OF 11
FOR UTILITIES SEE SHEET 7 OF 11
ALL SIGNAL MOUNTINGS SHALL BE PER STANDARD PLANS FOR PUBLIC WORKS CONSTRUCTION, 2021 EDITION.(N) INDICATES NEW EQUIPMENT.** MODIFIED SIGNAL POLE HEIGHT OF 23'.▲ NEAR HIGH VOLTAGE LINES.ALL NEW SIGNAL POLES AND MAST ARMS SHALL BE PER CALTRANS STANDARD PLANS, 2023 EDITION. 2-MAS(N)2-MAS(N)

ROSECRANS AVENUE

AT GRAMERCY PLACE
4 STREET NAME SIGNS SHALL BE PER CITY OF GARDENA SPECIFICATIONS.PEDESTRIAN PUSH BUTTONS SHALL BE BULLDOG TYPE OR OTHER APPROVED EQUAL.

BY:

REVIEW
01/02/2024

ROSECRANS AVENUE
17' 16'
40' 40'
100'
40' 40'
43'
100'
13' 13'
13'
5' 5'
33'
BCR
ECR
ECR
BCR

UTILITIES SUBSTRUCTURE LEGEND
DATE:

TS-TSC-DC - 07/2019

REVISIONS SCALE I/S OF TS SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JP KRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\Utilities\9_ROSECRANS-GRAMERCY-Utility.dwg 12/22/23 - 2:07pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID SUSAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF GARDENA

UTILITY PLAN
100% CITY OF GARDENA
OF 17 2498 T.S.

ROSECRANS AVENUE

AT GRAMERCY PLACE
T.G. 733 - H3
BY:

REVIEW
01/02/2024
2 4
8 5
1 3
7 6
(2I4U)(2I4U)(2I4U)
(6J4L)
(6J4U)
(6J4U)
Ø3
Ø6
Ø6
Ø6P
Ø6P
Ø6
Ø3 Ø8 Ø8
Ø8P
Ø7
Ø8P
Ø4 Ø7
Ø4
Ø4P
Ø4P
Ø1
Ø2P
Ø2
Ø2
Ø2
Ø2P
Ø5 (5J1U)
(1I1U)
(8J8U) (8J8U) (8J8L)
(3I5U)
(4I8L)
(4I8U)
(7J5U)
13' 11' 10' 2' 10' 10' 2' 0 11' 13'
12' 11' 11' 10' 2' 10' 11' 13'
21' 11' 21 13' 10' 10' 11'
3I5
21' 10' 10' 10' 10' 11' 4'
100'
40' 40'
100'
ECR
BCR
BCR
ECR
BCR
ECR
ECR
BCR
Ø1
Ø4
Ø8

BUS PAD
10' 10'
12'
10' 10' Ø5
13'
13'
13'
13'
12'
40' 40'
#6
#6
#6
#6
#5 #6
#6
#6
12' 12'
#6
Ø6
Ø2
F=12' F=15' R4-7 R6-2
OM2-1H
EV-C
EV-A
EV-B
EV-D
9 1
8 8
R4-7R6-2
OM2-1H
5 5
EX. 2-3"C
EX. 2"C
EX. 2.5"C
#
EX. 3"C
EX. 2.5"C
EX. 2"C
EX. 1-3"C
EX. 2"C
EX. 3"C
EX. RED CURB
EX. BUS SIGN
EX. RED CURB
EX. RED CURB EX. RED CURB
EX. RED CURB
EX. RED CURB
EX. BUS SIGN
EX. RED CURB
EX. RED
CURB
EX. RED CURB
EX. W4-2R28(S)(CA)
R/W

R/W R/W
R/W

R/W R/W
R/W
EX. TYPE III

SERVICE
EX. R3-7
EX. RED CURB
EX. RED CURB
EX. BUS PRIORITY

ANTENNAS
3 11
9 11
4 9
9 9
14 14
F=12' F=15' F
(6J2L)
3 LOOPS 600'
80' 3 LOOPS
(6J3U)
(6J2U)
6 EX. 1"C,
3 DLC
EX. R3-4
EX. R3-2
EX. R3-2
EX. R3-2
OM2-1H
R/W
2 13 2
10 7
3'
(2I2L)
3 LOOPS
250' 80' 3 LOOPS
(2I2U)(2I3U)
6 EX. 1"C,
3 DLC
EX. RED CURB
7 2 13 10
2 4'
2 LOOPS 6
2 60' 10
6 2 LOOPS
EX. 1"C,
R/W 2 DLC
EX. RED CURB .
2 (4I6L)
2 LOOPS
470'
(4I6U)
7 12 2
13'
(8J6U)
75'
480'
2 LOOPS
(8J6U)
10 2 12
7 13'

CONSTRUCTION NOTES
100

ROSECRANS

WESTERN AVENUE AVENUE
DATE:

TS-TSC-DC - 07/2019
REVISIONS SCALE I/S OF T.S. SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JP KRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\TS_Plans\10-Rosecrans and Western.dwg 12/22/23 - 2:08pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID USAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

TRAFFIC SIGNAL PLAN

CITY OF GARDENA
T.G. 733 - H3
100% CITY OF GARDENA

ROSECRANS AVENUE

AT WESTERN AVENUE
609
SP-1-T (N)
SP-1-T
----
15 26-4-100 (N)▲**
15 26-4-100 (N)

TYPE LEGEND

STREET NAME SIGN
M.A. LENGTH
284
1 1(N)1(N)
NO. M.A. POLE PED

SIGNAL MOUNTING

POLE SCHEDULE
M.A.

SIGNAL
TYPE
POLE
6 LENGTH

LUMINAIRE
14 PHASE
PED. PUSH
----

YEARSPEC
3 26-4-70 40' 1 6
Western Ave
2 15 ---- 1 6
Western Ave
----
I.I. (N)
5 BUTTON
----
2022
----
45'(N)45'(N) I.I. (N)
2022
---- 1 8
Rosecrans Ave
SV-1-T (N)
SP-1-T
SV-2-TA
---- SV-2-TA
SV-1-T SP-1-T
SV-2-TA SP-1-T
SV-1-T (N) SP-1-T (N)
26-4-70 SP-1-T
1 4
7 ---- 40' SV-1-T Rosecrans Ave

A B C D E

POLE LOCATION
----

7.3'
----
9'
----
4'
----
----------------------------
----------------
5'
----

7.5'
0'
----
2'
----------------

4.5'2.5'3.5'
5'

7.5'2.5'5.5'
8 15 ---- ---- ----
---- -------- ----
15' (N) 250 (N)
1 2
----
----
----
----
----
----
SV-2-TA SP-1-T
2-MAS2-MAS
15'15'
3'
10' (N)
15'15'15' 6.5' ---- ---- ---- 2.5'
250
H.P.S.

WATTS*
UNLESS OTHERWISE NOTED.
"E" SHALL BE 2'-6"
NOTE:

TOP OF CURB

NO SCALE
D E
E
BA
C
BCR
ECR

POLE LOCATION DETAIL

EXISTING SIGNAL PHASE DIAGRAM
1 2 3 45 6 7 8
OPERATION: EV-A= Ø2+Ø5
EV-B= Ø4+Ø7

1. REFER TO THE STANDARD SPECIFICATIONS FOR PUBLIC WORKS CONSTRUCTION 2021 EDITION, THE SPECIAL PROVISIONS, AND THE REFERENCED STANDARD PLANS FOR ADDITIONAL REQUIREMENTS NOT SHOWN ON THE PLANS.

2. ALL WIRING SHALL BE MARKED (TAGGED) WITHIN THE CONTROLLER CABINET FOR PHASE IDENTIFICATION.

3. ALL SIGNAL EQUIPMENT SHALL BE WIRED IN ACCORDANCE WITH THE EXISTING SIGNAL PHASE DIAGRAM.

4. (XXXX) INDICATES LOOP ASSIGNMENT IN THE CONTROLLER CABINET. EACH LOOP ASSIGNMENT SHALL HAVE A SEPARATE LEAD-IN CABLE TO THE CONTROLLER.

5. ALL LOOPS SHALL BE ROUND (6' DIAMETER), UNLESS OTHERWISE NOTED.6. ALL LOOPS SHALL BE CENTERED IN THE MIDDLE OF THE LANE AND FRONT LOOPS SHALL BE PLACED BEHIND THE LIMIT LINE, UNLESS OTHERWISE NOTED.

7. DETECTORS SHALL BE WIRED PER DETECTOR ASSIGNMENTS SHOWN ON THIS PLAN.8. REMOVAL OR RELOCATION OF CCTV CAMERA SYSTEM WILL BE DONE BY CITY OF GARDENA POLICE DEPARTMENT. CONTRACTOR SHALL CONTACT CAPTAIN TODD FOX AT (310) 217-9651 TEN (10) WORKING DAYS IN ADVANCE FOR COORDINATION.

9. POLE LOCATIONS SHOWN HEREON ARE APPROXIMATE. PRECISE LOCATIONS SHALL BE ESTABLISHED IN THE FIELD AND VERIFIED BY THE PROJECT ENGINEER.

10. ALL NEW SIGNAL POLES WITH PEDESTRIAN PUSH BUTTONS SHALL BE INSTALLED NO FURTHER THAN 5 FEET FROM THE BACK OF CROSSWALK OR LIMIT LINE UNLESS OTHERWISE NOTED.

11. ALL SIGNING SHOWN HEREON SHALL BE INSTALLED, RELOCATED, OR REMOVED BY THE CONTRACTOR, UNLESS OTHERWISE NOTED.

12. CONTACT LOS ANGELES COUNTY PUBLIC WORKS AT (626) 300-2012 UPON START OF

SIGNAL CONSTRUCTION TO COORDINATE THE DEVELOPMENT OF TRAFFIC SIGNAL TIMING AND IMPLEMENTATION.

13. DLC CABLE SHALL BE A SINGLE CONTINUOUS RUN INSTALLED WITH NO SPLICES EXCEPT WHERE IT CONNECTS TO LOOP WIRES.

GENERAL NOTES:

EV-C= Ø1+Ø6EV-D= Ø3+Ø8
OF 17
FOR UTILITIES SEE SHEET 9 OF 11
ALL EQUIPMENT IS EXISTING UNLESS OTHERWISE NOTED.I.I. - INDICATES INTERNALLY ILLUMINATED STREET NAME SIGN.*LED EQUIVALENT HIGHWAY SAFETY LIGHT.* * MODIFIED SIGNAL POLE HEIGHT OF 23'.(N) INDICATES NEW EQUIPMENT.ALL NEW SIGNAL POLES AND MAST ARMS SHALL BE PER CALTRANS STANDARD PLANS, 2023 EDITION.ALL SIGNAL MOUNTINGS SHALL BE PER STANDARD PLANS FOR PUBLIC WORKS CONSTRUCTION, 2021 EDITION.▲ NEAR HIGH VOLTAGE LINES. 3-MAS (N)3-MAS (N)
I.I. (N)I.I. (N)
250250250250250
250 (N)
STREET NAME SIGNS SHALL BE PER CITY OF GARDENA SPECIFICATIONS.PEDESTRIAN PUSH BUTTONS SHALL BE BULLDOG TYPE OR OTHER APPROVED EQUAL.

HOBART6
BLVD
BY:

REVIEW
01/02/2024
100'
38' 38'
100'
40' 40'
100'
100'
38' 38'
40' 40'
ECR
BCR
BCR
ECR
BCR
ECR
ECR
BCR

SUBSTRUCTURE LEGEND UTILITIES

ROSECRANS

WESTERN AVENUE AVENUE
DATE:

TS-TSC-DC - 07/2019

REVISIONS SCALE I/S OF TS SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JP KRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\Utilities\10 ROSECRANS-WESTERN-Utility.dwg 12/22/23 - 2:09pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID SUSAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF GARDENA

UTILITY PLAN
100% CITY OF GARDENA
OF 17 609 T.S.

ROSECRANS AVENUE

AT WESTERN AVENUE
T.G. 733 - H3
BY:

REVIEW
01/02/2024
CM
3 4
8 BCR
ECR
ECR
BCR
BCR
BCR
ECR
4 4
11 14
14 10
10 9
10 9
10 16
16 R4-7R6-2
OM2-1H
11 11
12 R3-4
12 R3-4
1 R3-4 12
12 R3-4

ROSECRANS

NORMANDIE
AVENUE
AVENUE 1
2 7
5 6 ECR
R/W
(6J4L)
(6J4U)(6J4U)
(1I1U)
(2I4U)(2I4U)
(2I4L)
(5J1U)
(3I5U)
(8J8U)
(8J8L)
(4I8L)
(4I8U)
(7J5U)
Ø3 Ø8 Ø8
Ø5
Ø3
Ø6
Ø6
Ø1
Ø1
Ø4 Ø4 Ø7 Ø7
Ø2
Ø2
Ø5
Ø4P
Ø4P
Ø6P
Ø6P
Ø8P
Ø8P
Ø2P
Ø2P
EX. 3"C
EX. 3"C
EX. 3"C
EX. 3"C
EX. 3"C
R/W
R/W
EX. 3"C
EX. 3"C
EX. 2-3"C
12' 10' 10' 4' 10' 10' 11' 13'
13' 10' 10' 4' 10' 10' 11' 12'
13' 12' 10' 12' 13'
100'
40' 40'
80'
30' 30'
R/W
EX. BUS SIGN EX. RED CURB
EX. BUS SIGN
EX. R28S(CA)
EX. RED CURB
EX. BUS SIGN
EX. RED CURB
13' 12' 11' 11' 13'
R/W
10'
10'
EX. TYPE III

SERVICE
10' 10'
10' 10'
EV-C
10' 10' EV-D
P
EX. R28(S)
(CA) CR
EX. R28(S)(CA)
#5
#6
#5
#5
#6
EX. RED CURB
12'
12'
12'
12'
EX. RED CURB
EX. 3"C
EX. 3"C
EX. 1"C, 2 DLC
EX. 1"C,
2 DLC
EX. 1"C, 2 DLC
3 5' 15
6 2
8 5'
Ø6
11 Ø2
11 10' 15
15 10'
8 2
6 F=14'
F=12' F=15'
F=12' F=15'
R4-7R6-2
OM2-1H
F=14'
EV-B
EV-A
5 5
15 7
(6J2L)
R/
W
EX. 1"C, 2 DL
C
EX. R28(S)(CA)
EX. R
3-4
(6J2U)(6J3U)
13 17
18 2
0 3 LOO
P
S
41 0'
7 5' 3 LOO
P
S 17
7 (2I2L)
EX. 1"
C,
2 DL
C
R/
W
EX. R1-1
(2I2U)(2I3U)
13 3 LOO
P
S 17
2 0 44
0' 18
7 5'
3 LOO
P
S 17
7 EX. 1"C, 2 DLC
EX. R26(S)(CA)
17 2 LOOPS
(4I6U)
13 17
18 240' 19
75'
2 LOOPS
(4I6L)
7 EX. 1"C, 2 DLC
17 2 LOOPS
(8J6U) 13
17 18
19 480'
40'
2 LOOPS
(8J6L)

CONSTRUCTION NOTES
T.G. 733 - J3
DATE:

TS-TSC-DC - 07/2019
REVISIONS SCALE I/S OF T.S. SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JPTRAFFIC SIGNAL PLANKRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\TS_Plans\11-Rosecrans and Normandie.dwg 12/22/23 - 2:10pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID USA
N E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF GARDENA
100% CITY OF GARDENA

ROSECRANS AVENUE

AT NORMANDIE AVENUE
4048

EXISTING SIGNAL PHASE DIAGRAM
1 2
3 4
5 6
7 8
OPERATION: EV-A= Ø2 + Ø5
EV-B= Ø4 + Ø7
SP-1-T (N)
SP-1-T
----
15 29-5-100 (N)
15 29-5-100 (N)

TYPE LEGEND

STREET NAME SIGN
M.A. LENGTH
284
1 1(N)
NO. M.A. POLE PED

SIGNAL MOUNTING

POLE SCHEDULE
M.A.

SIGNAL
TYPE
POLE
6 LENGTH

LUMINAIRE
14 PHASE
PED. PUSH
----

YEARSPEC
3 24-4-100 (N) 35'(N)
6 Normandie Ave
2 15 ---- 1 6
Normandie Ave
----
I.I. (N)
5 BUTTON
20222022
----
**40'(N)**45'(N) I.I. (N)
2022
---- 1 8
I.I. (N) Rosecrans Ave
SV-1-T (N)
SV-1-T
---- SV-1-T SP-1-T
SV-1-T (N) SP-1-T (N)
SV-1-T SP-1-T
3-MAS (N) SV-1-T (N) SP-1-T (N)
24-4-100 (N) SP-1-T (N)
1 4
7 2022 35'(N) SV-1-T (N) I.I. (N) Rosecrans Ave
A
B
C
D
E

POLE LOCATION
8 15 ---- ---- ----
---- -------- ----
15' (N) 250 (N)
2 ----
----
----
----
----
----
SV-1-T SP-1-T
2-MAS (N)3-MAS (N)2-MAS (N)
12'
15' (N)
12'
15' (N)
12'
15' (N)
12'
---- ---- 10' ---- 2.5'
5' ---- ---- ---- 3'
---- ---- 3' ---- 2.5'

13.5' ---- ---- ---- 3.5'
---- ---- 5' ---- 5.5'

12.5' ---- ---- ---- 2.5'
---- ---- 7.5' ---- 3.5'

5.3' ---- ---- ---- 3'
H.P.S
WATTS
*
250
250 (N)
250
250 (N)
250
250 (N)
250
UNLESS OTHERWISE NOTED.
"E" SHALL BE 2'-6"
NOTE:

TOP OF CURB

NO SCALE
D
E
E
B A
C
BCR
ECR

POLE LOCATION DETAIL

1. REFER TO THE STANDARD SPECIFICATIONS FOR PUBLIC WORKS CONSTRUCTION 2021 EDITION, THE SPECIAL PROVISIONS, AND THE REFERENCED STANDARD PLANS FOR ADDITIONAL REQUIREMENTS NOT SHOWN ON THE PLANS.

2. ALL WIRING SHALL BE MARKED (TAGGED) WITHIN THE CONTROLLER CABINET FOR PHASE IDENTIFICATION.

3. ALL SIGNAL EQUIPMENT SHALL BE WIRED IN ACCORDANCE WITH THE EXISTING SIGNAL PHASE DIAGRAM.

4. (XXXX) INDICATES LOOP ASSIGNMENT IN THE CONTROLLER CABINET. EACH LOOP ASIGNMENT SHALL HAVE A SEPARATE LEAD-IN CABLE TO THE CONTROLLER.

5. ALL LOOPS SHALL BE ROUND (6' DIAMETER), UNLESS OTHERWISE NOTED.6. ALL LOOPS SHALL BE CENTERED IN THE MIDDLE OF THE LANE AND FRONT LOOPS SHALL BE PLACED BEHIND THE LIMIT LINE, UNLESS OTHERWISE NOTED.

7. DETECTORS SHALL BE WIRED PER DETECTOR ASSIGNMENTS SHOWN ON THIS PLAN.8. REMOVAL OR RELOCATION OF CCTV CAMERA SYSTEM WILL BE DONE BY CITY OF GARDENA POLICE DEPARTMENT. CONTRACTOR SHALL CONTACT CAPTAIN TODD FOX AT (310) 217-9651 TEN (10) WORKING DAYS IN ADVANCE FOR COORDINATION.

9. POLE LOCATIONS SHOWN HEREON ARE APPROXIMATE. PRECISE LOCATIONS SHALL BE ESTABLISHED IN THE FIELD AND VERIFIED BY THE PROJECT ENGINEER.

10. ALL NEW SIGNAL POLES WITH PEDESTRIAN PUSH BUTTONS SHALL BE INSTALLED NO FURTHER THAN 5 FEET FROM THE BACK OF CROSSWALK OR LIMIT LINE UNLESS OTHERWISE NOTED.

11. ALL SIGNING SHOWN HEREON SHALL BE INSTALLED, RELOCATED, OR REMOVED BY THE CONTRACTOR, UNLESS OTHERWISE NOTED.

12. CONTACT LOS ANGELES COUNTY PUBLIC WORKS AT (626) 300-2012 UPON START OF

SIGNAL CONSTRUCTION TO COORDINATE THE DEVELOPMENT OF TRAFFIC SIGNAL TIMING AND IMPLEMENTATION.

13. DLC CABLE SHALL BE A SINGLE CONTINUOUS RUN INSTALLED WITH NO SPLICES EXCEPT WHERE IT CONNECTS TO LOOP WIRES.

GENERAL NOTES:
15 17 OF
FOR UTILITIES SEE SHEET 11 OF 11
ALL EQUIPMENT IS EXISTING UNLESS OTHERWISE NOTED.I.I. - INDICATES INTERNALLY ILLUMINATED STREET NAME SIGN.*LED EQUIVALENT HIGHWAY SAFETY LIGHT.* * MODIFIED FOR MOUNTING ON TYPE 29 POLE(N) INDICATES NEW EQUIPMENT.ALL NEW SIGNAL POLES AND MAST ARMS SHALL BE PER CALTRANS STANDARD PLANS, 2023 EDITION.ALL SIGNAL MOUNTINGS SHALL BE PER STANDARD PLANS FOR PUBLIC WORKS CONSTRUCTION, 2021 EDITION.

EV-C= Ø1 + Ø6EV-D= Ø3 + Ø8
1(N)1(N)1(N)
STREET NAME SIGNS SHALL BE PER CITY OF GARDENA SPECIFICATIONS.PEDESTRIAN PUSH BUTTONS SHALL BE BULLDOG TYPE OR OTHER APPROVED EQUAL.

BY:

REVIEW
01/02/2024
CM
100'
40' 40'
100'
40' 40'
80'
30' 30'
CM
4 BCR
ECR
ECR
BCR
BCR
BCR
ECR
ECR
80'
30' 30'

UTILITIES SUBSTRUCTURE LEGEND

ROSECRANS

NORMANDIE AVENUE AVENUE
DATE:

TS-TSC-DC - 07/2019

REVISIONS SCALE I/S OF TS SHEET OF

DATE MARK DESCRIPTION
11 PLAN TS
1" - 20'

ROSECRANS AVENUE (EAST) TSSP
PROJECT ID NO. TSM0010255 PCA NO. X742331006

JP KRR JP
TIME: FILE:V:\2042\active\2042542900\drawing\sheet_files\Rosecrans\Utilities\11 ROSECRANS-NORMANDIE-Utility.dwg 12/22/23 - 2:10pm jopark

DATEDATE
APPROVEDBY:

REVIEWED LOS ANGELES COUNTY
SUSAN E. REID SUSAN E REID R.C.E. NO. DATE R C E NO 5687212-22-23

CITY OF GARDENA

UTILITY PLAN
100% CITY OF GARDENA
OF 17 4048 T.S.

ROSECRANS AVENUE

AT NORMANDIE AVENUE
T.G. 733 - J3
BY:

REVIEW
01/02/2024
Attachment D
JEFFERSON AVE. AT ROSECRANS AVE. (100% LAWNDALE)
FIRMONA AVE./RAMONA AVE. AT ROSECRANS AVE. (84.4% LAWNDALE)

CITY OF LAWNDALE
14717 BURIN AVENUE, LAWNDALE, CALIFORNIA 90260
PHONE (310) 973-3200 ♦ www.lawndalecity.org
DATE: April 7, 2025
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager
PREPARED BY: Hrant Manuelian, Finance Director/City Treasurer SUBJECT:

Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2024

BACKGROUND
The City retained Rogers, Anderson, Malody & Scott, LLP, an independent Certified Public Accounting firm to perform the financial statement audit for fiscal year ended June 30, 2024. This is their fifth year of a fiveyear contract. The auditor has issued an “unqualified” or clean opinion that the financial statements present fairly, in all material respects, the financial position and activities of the City for fiscal year ended June 30, 2024, and was issued on March 25, 2025.

STAFF REVIEW
Presented for City Council’s review are the annual financial statements for the City of Lawndale for the year ended June 30, 2024. The financial statements include the Government-wide financial statements, fund financial statements and notes to the financial statements.

Government-wide financial statements are consolidated City-wide financial statements required to disclose the consolidated financial activities and position of the City so it can be compared with private businesses.

All funds except the Lawndale Successor Agency, which is held by the City in a fiduciary trust capacity, are included in the government-wide statements. The government-wide statements are prepared on an accrual basis, meaning assets are capitalized and expensed over the fiscal years they are in use rather than when they were purchased; debt payments are offset against the outstanding debt balance rather than expensed when paid, and revenue and expenses are reported in the period the transaction exchange occurred rather than the payment or receipt date.

In the government-wide statements, the City incurred $24.7 million in expenses for the year ended June 30, 2024, and $32 million in revenue ($12.1 million program and $19.9 million general revenue) was earned, resulting in a $7.2 million increase in net position. The Net Position, which is the amount that City assets exceed its liabilities was $103 million on June 30, 2024.

In the fund statements, the General Fund is the major operating fund of the City. The financial statements are presented on a modified cash basis of accounting, which means revenue and expenses are recognized when measurable and available. A 60-day availability period is used for financial statement purposes. For the fiscal year ended June 30, 2024, the General Fund incurred $17.5 million in expenditures and earned $21.6 million in revenue. General Fund assets exceeded liabilities by $35.4 million (Fund Balance) of which $32.6 million was unassigned/available for future use as of June 30, 2024.

Other Audit Reports
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 auditor did not identify deficiencies that were considered to be a material weakness, nor did they identify deficiencies that they consider to be significant deficiencies. A significant deficiency is less severe than a material weakness.

SAS 19 Letter (Audit Conclusion Letter)
This letter is addressed to the City Council and includes the following comments; Management’s estimates were reasonable in relation to the financial statements taken as a whole.

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

The auditors did not encounter any significant difficulties in dealing with management relating to the performance of the audit.

No disagreements with management arose during the course of the audit.

Report on Compliance for the US Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Program (CSLFRF) Requirements for an Alternative CSLFRF Compliance Examination Engagement This report is a report over compliance on funding received from the US Department of Treasury as a result of the COVID-19 pandemic. This report takes the place of a Single Audit if a Single Audit was only needed due to ARPA, therefore a Single Audit for FY 2024 is not needed. The auditor’s opinion states that the City complied, in all material respects, with the specified requirements of the CSLFRF.

In addition, the auditors performed procedures as presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution (commonly known as the GANN Limit). Their report was issued on March 19, 2025 with no exceptions noted.

LEGAL REVIEW
The City Attorney's office has reviewed this staff report and has approved it as to form.

FISCAL IMPACT
There is no fiscal impact.

RECOMMENDATION
Staff recommends that the City Council receive and file the Annual Comprehensive Financial Report for the year ended June 30, 2024.

Attachments
A. Financial Statements - Lawndale.pdf
B. GAGAS - Lawndale.pdf
C. SAS 114 - Lawndale.pdf
D. GANN - Lawndale.pdf
E. ARPA Examination Report - Lawndale.pdf

ATTACHMENT A
2024
ANNUAL

COMPREHENSIVE

FINANCIAL REPORT
For the year ended June 30, 2024

THIS PAGE INTENTIONALLY LEFT BLANK
City of Lawndale,
California

ANNUAL COMPREHENSIVE

FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Prepared by:

Finance Department

THIS PAGE INTENTIONALLY LEFT BLANK
City of Lawndale
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2024

TABLE OF CONTENTS
Page
Number

INTRODUCTORY SECTION
Letter of Transmittal ..................................................................................................................... i Directory of Officials ................................................................................................................... vi Organizational Chart ................................................................................................................. vii GFOA Award ............................................................................................................................ viii

FINANCIAL SECTION
Independent Auditor’s Report .................................................................................................... 1 Management’s Discussion and Analysis .................................................................................... 4 Basic Financial Statements:

Government-Wide Financial Statements
Statement of Net Position .................................................................................................. 14 Statement of Activities ........................................................................................................ 15 Fund Financial Statements
Balance Sheet - Governmental Funds ............................................................................... 16 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............................................................................................... 17 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ..................................................................................... 18 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........................... 19 Statement of Fiduciary Net Position – Fiduciary Funds ..................................................... 20 Statement of Changes in Fiduciary Net Position –
Fiduciary Funds ............................................................................................................... 21 Notes to Financial Statements ................................................................................................. 22 Required Supplementary Information
Notes to Required Supplementary Information ........................................................................ 68 Budgetary Comparison Schedules
General Fund ........................................................................................................................ 69 Restricted Urban Development ............................................................................................. 70 ARPA Fund ........................................................................................................................... 71 Pension Plan
Schedule of the City’s Proportionate Share of Net Pension Liability and Related Ratios as of the Measurement Date - CalPERS Cost Sharing Miscellaneous Plan ...................... 72 Schedule of Plan Contributions - CalPERS Cost Sharing Miscellaneous Plan ..................... 73 Schedule of Changes in Net Pension Liability and Related Ratios as of the Measurement Date - PARS Retirement Enhancement Plan ..................................................................... 74 Schedule of Plan Contributions - PARS Retirement Enhancement Plan .............................. 76 Schedule of Investment Returns - PARS Retirement Enhancement Plan ............................ 77 Schedule of Changes in the Total OPEB Liability and Related Ratios ................................. 78 City of Lawndale
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2024
TABLE OF CONTENTS (Continued)
Page
Number
Supplementary Information
Combining Balance Sheet – Non-Major Governmental Funds ................................................ 82 Combining Statement of Revenues, Expenditures and
Changes in Fund Balances – Non-Major Governmental Funds ............................................ 88 Budgetary Comparison Schedule – Special Revenue Funds
Gas Tax ................................................................................................................................ 94 Air Quality ............................................................................................................................. 95 Proposition A Local Transit Assistance ................................................................................. 96 Narcotics Forfeiture ............................................................................................................... 97 State COPS Grant ................................................................................................................ 98 CA Law Enforcement Equipment .......................................................................................... 99 Used Oil Recycling Grant .................................................................................................... 100 Lawndale Cable Usage Corporation ................................................................................... 101 Department of Conservation Grant ..................................................................................... 102 Measure M Local Return ..................................................................................................... 103 SB1 RMRA .......................................................................................................................... 104 Groundwater Sustainability (AB 939) .................................................................................. 105 Disability Access (AB 1379) ................................................................................................ 106 Measure W Safe Clean Water ............................................................................................ 107 SB1383 Local Assistance ................................................................................................... 108 Lawndale Housing Authority ............................................................................................... 109 Measure A ............................................................................................................................ 110 PLBP Grant .......................................................................................................................... 111 Budgetary Comparison Schedule – Capital Projects Funds
TDA Article 3 (Metro) .......................................................................................................... 112 Proposition C Local Transit Assistance ............................................................................... 113 Community Development Block Grant ................................................................................ 114 Prop C25 Grant ................................................................................................................... 115 Measure R ........................................................................................................................... 116 Metro STPL Exchange 2017 ............................................................................................... 117

STATISTICAL SECTION
Financial Trends
Net Position by Component ................................................................................................ 118 Changes in Net Position ..................................................................................................... 119 Fund Balances of Governmental Funds ............................................................................. 121 Changes in Fund Balance of Governmental Funds ............................................................. 122 Debt Capacity
Direct and Overlapping Debt ............................................................................................... 123 Ratios of Outstanding Debt by Type .................................................................................... 124 Ratios of General Bonded Debt Outstanding ....................................................................... 125 Direct & Overlapping Property Rates ................................................................................... 126 City of Lawndale
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2024
TABLE OF CONTENTS (Continued)
Page
Number
STATISTICAL SECTION (Continued)
Revenue Capacity
2023/24 Use Category Summary ........................................................................................ 127 Property Tax Dollar Breakdown .......................................................................................... 128 2023/24 Roll Summary ....................................................................................................... 129 Net Taxable Assessed Value History .................................................................................. 130 Assessed Value of Taxable Property ................................................................................... 131 Demographic and Economic Information
2023/24 Top Ten Property Taxpayers ................................................................................ 132 2014/15 Top Ten Property Taxpayers ................................................................................ 133 Demographic and Economic Statistics ............................................................................... 134 Principal Employers ............................................................................................................ 135 Sales Value History ............................................................................................................. 136 Taxable Sales by Category ................................................................................................. 137 Top 25 Sales Tax Producers for Calendar Year 2023 ........................................................ 138 Top 25 Sales Tax Producers for Calendar Year 2014 ........................................................ 139 Operating Information
Full-Time Equivalent City Employees by Function .............................................................. 140

THIS PAGE INTENTIONALLY LEFT BLANK
14717 BURIN AVENUE - LAWNDALE, CALIFORNIA 90260 – (310) 973-3200 – FAX (310) 644-4556 March 2, 2025
To the citizens of The City of Lawndale, California:

The Annual Comprehensive Financial Report (ACFR) of the City of Lawndale (the City) for the fiscal year ended June 30, 2024, is hereby submitted in accordance with the provisions of Section 25253 of the Government Code of the State of California. The report contains financial statements that have been prepared in conformity with the United States generally accepted accounting principles (GAAP) prescribed for governmental entities. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the management of the City. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds of the City. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included.

The report includes the City's government-wide financial statements and fund financial statements. The government-wide financial statements include two statements: the Statement of Net Position showing the total net equity of the City, including infrastructure, and the Statement of Activities, showing the cost of providing government services. Both of these statements have been prepared using the accrual basis of accounting used by most businesses, as compared to the modified accrual method used in fund financial statements (the traditional governmental financial reports). A reconciliation report is provided in the ACFR Fund Financial Statements to account for the differences between the two reporting methods.

Also, the reporting model includes an emphasis on the City's major funds, as shown in the Governmental Fund Statements. The statements, combined with other information, are further analyzed in the Management's Discussion and Analysis (MD&A). The MD&A provides "financial highlights" and a financial interpretation of trends, fluctuations, and variances in the financial data. The MD&A further discusses any events or decisions that significantly affect the financial condition of the City.

The City is required to undergo an annual single audit in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when it receives $750,000 or more of federal financial assistance. Information related to this single audit, including the schedule of federal financial assistance, findings and recommendations, and auditor's reports on the internal control structure and compliance with applicable laws and regulations, are included in a separate report.

The City provides a range of services, including public safety, municipal services, recreation and community services, public works, planning and community development, and general government services. In addition to general government activities, the City is an integral part of the Lawndale Cable Usage Corporation, Lawndale Housing Authority, and Lawndale Financing Authority. These activities are combined with the City reporting entity. i
City of Lawndale
Letter of Transmittal (Continued)
ii

GENERAL INFORMATION
The City of Lawndale, incorporated in 1959, is located in the Centinela Valley of Los Angeles County, approximately fifteen miles southwest of downtown Los Angeles and five miles east of the Pacific Ocean. Lawndale is an urbanized area of predominately single-family homes, encompassing 1.9 square miles. The City enjoys a moderate climate with a yearly average temperature of 68 degrees. The population is approximately 31,000.

The City has a council-manager form of government with an elected Mayor, four Councilmembers, and a full-time appointed City Manager. The City contracts with the County of Los Angeles for police and fire services. City Attorney and Information Technology are also contracted services.

The remaining services are provided by 51 full-time and part-time customer-oriented City staff.

ECONOMIC CONDITION AND OUTLOOK
The below chart represents the top six general fund revenue sources for the City of Lawndale.

The trend is mainly flat over the last couple years as there is a lot of uncertainty in the economy.

The revenues for the City have flattened out in the last 2 years as pictured in the chart below.

Sales and Use tax had a marginal decrease of $140K or 2% as compared to fiscal year ended June 30, 2022. Motor vehicle in-lieu tax had the largest increase of over $238K or 5% compared to the prior fiscal year. Utility user taxes had a marginal decrease of $20K or less than 1% compared to the prior fiscal year. Property tax has also remained constant and had an increase of $63K or 3%. Other taxes (which include transient occupancy, franchise fees, and other miscellaneous revenues) had a decrease of $288k or 13% as compared to the prior fiscal year.

Charges for services had a decrease of $415K or 11% compared to fiscal year 22/23. These decreases are mainly due to the fact that FY 2022/23 had large increases as the economy was coming out of the COVID pandemic. We are now getting back to normal and not seeing the large increases we had in FY 22/23.

Based on the most recent economic forecasts it is expected that revenues will remain flat to a slight increase of 2% for the next couple years. The main reasons for this are rising inflation and flat interest rates. As interest rates continue to remain elevated consumers are expected to curtail spending.

The following chart shows actual revenues by category from fiscal year 2015 to fiscal year 2024.

City of Lawndale
Letter of Transmittal (Continued)
iii
Overall, general fund revenue is anticipated to continue to remain flat in the upcoming fiscal years due the economic uncertainties and elevated interest rates compared to prior years. The increases in both revenues and expenditures is largely due to the rising inflation rates and other economic factors as we come out of the pandemic.

Expenditures have also continued to increase however City management has maintained control over them and not allowing costs to increase past budget amounts. The largest City expense, public safety services contracted with the Los Angeles County Sheriff, has increased and is expected to continue to increase in the coming years. When Measure L was passed one of the significant factors was the Sheriffs costs. Following is a graph of costs from fiscal year 2014-15 through fiscal year 2023-24 demonstrating the increased costs to the City for the Sheriff’s services. We anticipate costs to continue to increase due to increased cost of living and current inflation rates.

The following chart demonstrates the actuals costs for Sheriff services from FY 2015 to FY 2024.
0 1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 Trend of General Fund Primary Revenue Sources
Sales & Use Tax Motor Vehicle In-Lieu Tax Other Taxes
Utility Users Tax Property Tax Charges for Services
City of Lawndale
Letter of Transmittal (Continued)
iv

Sound fiscal controls and conservative spending measures will continue to be employed at the City to sustain operations in the economic uncertainty ahead and ensure citizens receive desired services.

FINANCIAL INFORMATION
Management of the City is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft, or misuse, and provide adequate compiled accounting data to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that:(1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management.

Single Audit. As a recipient of federal, state, and county financial assistance, the City also is responsible for ensuring that an adequate internal control structure is in place to ensure compliance with applicable laws and regulations related to those programs. This internal control structure is subject to periodic evaluation by management and City staff. As a part of the City's single audit, described earlier, tests are made to determine the adequacy of the internal control structure, including that portion related to federal financial assistance programs, as well as to determine that the government has complied with applicable laws and regulations. The City did not reach the $750,000 expenditure threshold to trigger a Single Audit, therefore there was no Single Audit report for fiscal year ending on June 30, 2024.

Financial and Budgetary Controls. In addition, the City maintains financial and budgetary controls. These budgetary controls' objective is to ensure compliance with legal provisions $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 Sheriff Services Cost
City of Lawndale
Letter of Transmittal (Continued)
v
embodied in the annual appropriated budget approved by the City's governing body. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is at the fund level. The City maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Purchase orders that would result in an overrun of a department line item account may not be processed until either a budget transfer from another account is processed or after a budget adjustment is processed, which requires City Council approval. Multi-year Capital Improvement Plan (CIP) projects, encumbered amounts and unspent budgeted appropriations are reviewed at year-end.

Appropriation Limitation. As required by Article XIII B of the California Constitution, the City's appropriation limitation for 2023-2024 expenditures were calculated at $41.8 million.

Appropriations subject to limitation totaled $16.7 million, or $25.1 million below the City's legal appropriation limit.

OTHER INFORMATION
Independent Audit. State statute requires an annual audit by independent certified public accountants. The accounting firm of Rogers, Anderson, Malody & Scott, LLP, was selected by the City Council with the recommendation of the Director of Finance after a formal Request for Proposal process. Subsequently, a contract was entered into with Rogers, Anderson, Malody & Scott, LLP, to perform audit services for the City. In addition to meeting the requirements set forth in state statutes, the audit was also designed to meet the requirements of the Federal Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

The auditor's report on the general purpose financial statements and combining, individual fund, and schedules are included in the financial section of this report. The City's independent auditors, Rogers, Anderson, Malody & Scott, LLP, have issued an unmodified opinion.

Acknowledgments. The preparation of this Annual Comprehensive Financial Report could not have been accomplished without the dedicated service of the entire staff of the Finance Department, especially the efforts of the Accounting Manager David Toledo, the Accounting/Payroll Specialist Rhodora Reginaldo, and our Accounting Specialists Katie Hoang and Joshua Aasness. Additionally, I would like to extend my gratitude to our City Council and Sean M. Moore our City Manager, for their continued support. Finally, I would like to thank our independent auditors, Rogers, Anderson, Malody & Scott, LLP, for their efforts through this audit engagement.

Respectfully submitted,
Hrant Manuelian
Director of Finance
Respectfully sub
vi

CITY ELECTED OFFICIALS
Mayor
Robert Pullen-Miles
Term Expires: November 2026
Mayor Pro Tem
Pat Kearney
Term Expires:

November 2026
Councilmember
Bernadette Suarez
Term Expires:

November 2026
Councilmember
Sirley Cuevas
Term Expires:

November 2028
Councilmember
Rhonda Hofmann
Gorman
Term Expires:

November 2024
City Clerk – Erica Harbison

CENTRAL MANAGEMENT TEAM
City Manager: Sean M. Moore, AICP
Deputy City Manager/HR Director: Raylette Felton
Director of Finance/City Treasurer:

Director of Community Development:

Hrant Manuelian, CPA
Peter Kann
Director of Public Works/ City Engineer: Lucho Rodriguez, P.E.

Assistant City Clerk:

Director of Community Services:

Director of Municipal Services:

Yvette Palomo
Jason Minter
Michael Reyes
vii

CITY OF LAWNDALE
City-Wide Organizational Chart
- General
Operations
- Human
Resources
- Cable
Television

CITY ATTORNEY
- Records
- Elections
- Public
Requests

ADMINISTRATIVE

SERVICES

CITY CLERK
DEPT.

COMMUNITY

DEVELOPMENT

CITY COUNCIL

CITY CLERK
- Administration
- Planning
- Building &
Safety
-Successor
Agency
-Housing
Authority
Low/Mod
Housing
- Administration
- Grounds &
Facilities
Maintenance
- Street
Maintenance
- Engineering
- Sheriff Liaison
-Code
Enforcement
-Animal Control
- Emergency
Preparedness

PUBLIC WORKS COMMUNITY

SERVICES
- Administration
- Parks &
Recreation
- Senior Services

CITY MANAGER

FINANCE
- Budget
Accounting
- Payroll
- Accounts
Payable
- Business
License
- Information
Systems

LAWNDALE ELECTORATE

PUBLIC SAFETY
& MUNICIPAL

SERVICES
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Lawndale
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
viii
1 Independent Auditor’s Report
To the Honorable Mayor and Members of City Council
City of Lawndale, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Lawndale (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

To the Honorable Mayor and Members of City Council
City of Lawndale, California
2 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 opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with 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:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x 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.
x 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. x 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.
x 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.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and other required supplementary information such as Pension and OPEB schedules, as listed in the table of contents, 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 GAAS, 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.

To the Honorable Mayor and Members of City Council
City of Lawndale, California
3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the entity’s basic financial statements. The combining and individual nonmajor fund financial statements is presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual comprehensive financial report (ACFR). The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 25, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

San Bernardino, California
March 25, 2025

THIS PAGE INTENTIONALLY LEFT BLANK

MANAGEMENT DISCUSSION AND ANALYSIS

THIS PAGE INTENTIONALLY LEFT BLANK
City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
4 This section of the City of Lawndale’s (the City) Annual Comprehensive Report (ACFR) provides a narrative overview of the City’s financial activities for the fiscal year ended June 30, 2024. We encourage readers to consider the information presented here in conjunction with the Letter of Transmittal and the City’s basic financial statements identified in the accompanying table of contents.

OVERVIEW OF THE FINANCIAL STATEMENTS
The Management’s Discussion and Analysis (MD&A) is intended to serve as an introduction to the City’s basic financial statements which are comprised on the following three components: (1) Government-wide Financial Statements, (2) Fund Financial Statements, and (3) Notes to the Basic Financial Statements.

In addition to the basic financial statements, Required Supplementary Information is included to provide additional detail to support the basic financial statements.

Government-wide Financial Statements are designed to provide readers with a broad overview of City finances in a manner similar to a private-sector business.

The statement of net position presents financial information on all of the City’s assets, liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of weather the financial position of the City is improving or declining.

The statement of activities provides information about the City’s net position demonstrating how it changed during the most recent fiscal year. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid.

Both of these government-wide financial statements distinguish functions of the City that are principally supported by taxes (motor vehicle in-lieu, sales, utility users and property tax - governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, municipal services, planning and community development, recreation and community services and public works. The City does not have any business-type activities. Governmental activities include three major governmental funds: General Fund, Restricted Urban Development, and ARPA Fund, and 22 non-major governmental funds.

The government-wide financial statements also provide information regarding the City’s component units, entities for which the City (the primary government) is considered to be financially accountable. Although the City’s three blended component units (the Lawndale Cable Usage Corporation, the Lawndale Housing Authority and the Lawndale Financing Authority) are legally separate entities, they are, in substance, part of the City’s operations. Accordingly, the financial information from these units is combined with financial information of the primary government.

Fund Financial Statements provide information about the City’s three category of funds – governmental, proprietary, and fiduciary, rather than the City as a whole. Some funds are required to be established by State law or by bond covenant. However, City Council established many other funds to segregate money related to government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts.

Governmental funds, which focus on the sources, uses, and balances of current financial resources, are used to account for City services. Governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year unlike government-wide financial statements.

City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
5 Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. The governmental funds’ balance sheet and statement of revenue, expenditures, and changes in fund balances provided are accompanied by reconciliations to the government-wide financial statements to facilitate this comparison between governmental funds and governmental activities.

The City maintains several individual governmental funds organized according to their type (general, special revenue and capital projects). The governmental fund financial statements present the financial information for each major fund (the General Fund, Restricted Urban Development, ARPA Fund) in separate columns.

Financial information for the remaining governmental funds (non-major funds) is combined into a single, aggregated presentation. Financial information for each of these non-major governmental funds is presented in the supplementary information section.

Budgetary comparison statements are also included in the fund financial statements. The statements present the City’s annual estimated revenue and appropriation budgets for all governmental funds. The budgetary comparison statements have been provided to demonstrate compliance with their respective budgets.

Fiduciary funds report assets held in a trustee or agency capacity for others and therefore cannot be used to support City programs nor be reflected in the government-wide financial statements.

The City maintains two different types of fiduciary funds. The Custodial Fund (Park Recreation Social Services Committee (PRSSC) Fund) accounts for annual firework sales income earned by the PRSSC and private donations to be used at the discretion of the PRSSC for social and leisure services and events within the City of Lawndale. The Private-Purpose Trust Fund (Lawndale Successor Agency Fund), which assumed the former Lawndale Redevelopment Agency’s assets and obligations and is responsible for winding down the activities related to the dissolution. The fund accounts for revenue received to pay estimated annual installment payments on enforceable obligations approved by the Successor Agency Oversight Board and the California Department of Finance. The City is responsible for ensuring that assets reported in this fund are used for their intended purposes.

Notes to the Basic Financial Statements provide additional information other than that displayed on the face of the financial statements and are essential for fair presentation of the financial information in the governmentwide and fund financial statements.

Required Supplemental Information provides changes in net pension liability and related ratios, employer schedule of pension plan contributions, changes in total OPEB liability and related ratios, budgetary comparison schedules for the General Fund, Restricted Urban Development and ARPA Fund.

Combining statements, individual fund budgetary schedules provide information for non-major governmental funds and are presented immediately following the required supplementary information.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve as a useful indicator of a government’s financial position. The following table (Table 1) focuses on the net position and changes in net position in the City’s governmental activities. It presents an analysis of the City’s net position as of June 30, 2024, compared to June 30, 2023. At the end of the current fiscal year, the City reported a positive net position in all three categories; net investment in capital assets, restricted net position and unrestricted net position. Total assets and deferred outflows of resources, exceeded total liabilities and deferred inflows of resources by $102.9 million as of June 30, 2024, representing an overall increase of $7.2 million, or 7.5%, from June 30, 2023.

City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
6 A summary of the government-wide Statement of Net Position is as follows:

Government-wide Financial Statements
Statement of Net Position (in thousands)
June 30,
Governmental Activities
2024 2023 Dollar Change
Percentage
Change
Current and other assets 77,968 $ 72,500 $ 5,468 $ 7.5% Capital assets 48,827 48,035 792 1.6%
Total assets 126,796 120,535 6,261 9.2%
Deferred Outflows 4,951 4,268 683 16.0%
Long-term debt/pension liability 11,254 10,539 715 6.8% Other liabilities 16,913 17,406 (493) -2.8%
Total liabilities 28,167 27,945 222 20.0%
Deferred Inflows 699 1,122 (423) -37.7%
Net position:

Net Investment in capital assets 48,519 47,680 839 1.8% Restricted 20,083 16,133 3,950 24.5%
Unrestricted 34,351 31,922 2,429 7.6%
Total net position 102,953 $ 95,736 $ 7,217 $ 7.5%
Analysis of Net Position
Below are the three components of net position and their respective balances as of June 30, 2024:

The largest portion of the City’s net position reflects its investment in capital assets of $48.5 million, an increase of $839 thousand or 1.8% from the prior fiscal year. This component consists of capital assets such as land, construction in progress, building and structures, improvements, vehicles, machinery and equipment and infrastructure, net of accumulated depreciation. The amount is further reduced by any debt attributed to the acquisition, construction, or improvement of the assets. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s net investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources since the capital assets themselves cannot be liquidated for these liabilities. The $839 thousand increase is attributed to capital asset additions of $638 thousand plus additional Construction in Progress of $3.1 million less current year depreciation of $2.9 million. The City also transferred $8.1 million from Construction in Progress to Infrastructure for completed projects. The major completed projects included the Public Works and City Hall roof repairs, Citywide Sign replacement, street improvements, LASD facility improvements, and the Inglewood Ave. corridor projects.

City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
7 The restricted net position is $20.1 million, an increase of $3.9 million, or 24.5% from the prior fiscal year, and represents resources that are subject to external restrictions on how they may be used. External restrictions include those imposed by creditors, grantors, contributors, or laws and regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. The most significant changes from the prior year were attributed to Capital Projects, Recreation and Community Services, and Public Works.

The unrestricted net position is $34.3 million, an increase of $2.4 million, or 7.6% from the prior fiscal year. This amount is available for future spending.

The following table provides information from the Statement of Activities of the City as of June 30, 2024, compared to the prior year:

Government-wide Financial Statements
Statement of Activities (in thousands)
For the Years Ended June 30,
Government Activities Percentage
2024 2023 Dollar Change Change
Revenues
Program revenues:

Charges for services 3,206 $ 3,621 $ (415) $ -11.5%
Operating contributions & grants 4,348 1,798 2,550 141.8% Capital contributions & grants 4,535 6,677 (2,142) -32.1% General revenues:

Property taxes 1,886 1,823 63 3.5%
Sales taxes 7,165 7,305 (140) -1.9%
Motor vehicle in lieu 4,616 4,378 238 5.4%
Other taxes 3,864 3,871 (7) -0.2%
Other general revenues 2,326 961 1,365 142.0%
Total revenue 31,945 30,435 1,510 5.0%
Program expenses
General government 5,361 4,205 1,156 27.5%
Public safety 7,297 6,695 602 9.0%
Code enforcement and animal control 1,680 1,161 519 44.7% Housing 1,984 1,654 330 19.9%
Recreation & community services 2,115 850 1,265 148.8%
Public works 6,280 5,074 1,206 23.8%
Interest on long-term debt 12 13 (1) -11.1%
Total expenses 24,729 19,653 5,076 25.8%
Change in net position 7,217 10,782 (3,565) -33.1%
Beginning net position 95,736 84,953 10,783 12.7%
Ending net position 102,953 $ 95,736 $ 7,217 $ 7.5%
Analysis of Changes in Net Position
The following are major factors contributing to the net position changes between fiscal years 2023-24 and 2022- 23, as shown in the table above.

Revenues for governmental activities
Total revenues for governmental activities were $31.9 million, an increase of $1.5 million, or 5%, from fiscal year 2022-23. The increase was primarily from Other general revenues, which consists of Use of money and property and Miscellaneous. The increase was primarily attributed to an increase of $1.4 million in Other general revenues which was the result of increased investment returns as compared to the prior year.

City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
8 General Revenues
General Revenues are $19.9 million, an increase of $1.6 million, or 8.7%, from fiscal year 2022-23.

The increase in general revenues was primarily attributed to:
x Property taxes in lieu of Motor vehicle fees increase by $238 thousand, or 5.4%. x Other general revenues increased by $1.4 million, or 142.0%.

Expenses for governmental activities
Total expenses for governmental activities were $24.7 million for the current fiscal year, an increase of $5.1 million, or 25.8%, compared to the prior fiscal year. Significant factors attributing to the increase included general government, public safety, code enforcement and animal control, Recreation & community services, and public works program expense increases of $1.2 million, $602 thousand, $519 thousand, $1.3 million, and $1.2 million respectively. In general costs across all governmental activities due to increased salary costs as a result of the 4% increase negotiated with the union. Also, Public Works completed several capital projects and the City was also using ARPA funding for general government services throughout the City. Public safety increased due to increased costs from LASD.

The following chart displays expenses and the associated program revenues by function for fiscal year ended June 30, 2024, governmental activities (in thousands):

Ͳ 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000
Interest on longͲterm debt
Public works
Recreation & communityservices
Housing
Code enforcement and animal control
Public safety
General government
Expense and Program RevenuesͲ Govermental Activities
(in thousands)
Program Expenses Program Revenues
City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
9 Revenue by Source – Governmental Activities
Expense by Function – Governmental Activities

FINANCIAL ANALYSIS OF FUND STATEMENTS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds
The focus of the City's governmental funds is to provide information on the sources, uses, and balances of spendable resources. Such information is useful in assessing the City's short-term financial requirements. In particular, the total fund balance less the nonspendable amount may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The types of governmental funds reported by the City include the general fund, special revenue funds and capital project funds. As of June 30, 2024, the City's governmental funds reported combined fund balances of $59 million, an increase of $7.3 million, or 14.1% in comparison with the prior year. The components of the total fund balance are as follows:
x Non-spendable fund balance - $150 thousand, amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. x Restricted fund balance - $26.2 million, amounts that are constrained to be used for a specific purpose by external parties such as creditors, grantors, laws, or regulations. x Unassigned fund balance - $32.7 million, amounts that are not reported in any other category and are available for any purpose within the General Fund.

Other general
revenues
1%
Charges for services
12% Operating
contributions
& grants
6%
Capital
contributions
& grants
22%
Property taxes
6%
Sales taxes
24%
Motor vehicle
in lieu
14%
Other taxes
15%
Code enforcement and
animal control…
Public safety,
34%
Public works,
26%
General
government,
21%
Recreation &
community
services, 4%
Housing, 9%
City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
10 Total governmental fund revenue was $31.7 million, an increase of $1.4 million, or 4.6%, from the prior fiscal year. Expenditures totaled $24.5 million an increase of $1.6 million, or 7%, from the prior fiscal year. Overall, governmental fund balance increased $7.3 million, or 14.1%, compared to an increase of $7.5 million, or 16.9% in fiscal year 2023-24 compared to 2022-23.

Major Governmental Funds
General Fund
The General Fund is the primary operating fund of the City. At the end of the current fiscal year, the General Fund's total fund balance was $35.4 million, compared to $31.4 million as stated in fiscal year 2022-23, an increase of $4 million, or 12.7%. As a measure of the General Fund's liquidity, it is useful to compare both total fund balance and spendable fund balance to total fund expenditures. The nonspendable portion of the General Fund balance was $150 thousand, restricted portion was $2.6 million, and the spendable portion was $32.6 million, which was 0.9%, 14.8% and 186%, respectively, of the total General Fund expenditures of $17.5 million, as compared to 22% and 170%, respectively, of the prior year General Fund expenditures of $16.4 million.

Total General Fund revenue increased $300 thousand, or 1.4%, from $21.3 to $21.6 million. Significant factors attributed to the net increase included intergovernmental and use of money and property, with increases of $310 and $633 thousand, respectively, compared to the prior year. These increases were offset by decreases in taxes, fines and forfeitures, and miscellaneous revenues of $88, $381, and $114 thousand, respectively, compared to the prior year.
x Property taxes increased by $85 thousand, Motor vehicle in-lieu tax increased by $238 thousand, sales and use tax decreased $140 thousand due to a weakened economy, use of money and property increased by $633 thousand mainly due to the increased cost of utilities. x Encroachment permit fees decreased $62 thousand due to the overall slowdown of the economy, planning fees decreased $100 thousand, building plan check fees decreased $216 thousand, and building permit fees increased $121 thousand.

City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
11 Total General Fund expenditures increased $1.1 million, or 6.9%, from $16.3 to $17.5 million. Significant factors attributed to the net increase included general government with a $328 thousand increase, public safety with a $622 thousand increase, an increase of $182 thousand in recreation and community services, and an increase of $150 thousand in housing as compared to the prior year. These increases were partially offset by decreases in capital outlay of $242 thousand, a decrease from the prior year. x The $328 thousand increase in general government is mainly due to increased salary and benefit costs. x The $622 thousand increase in public safety is due to the increased sheriff’s costs. x The $182 thousand increase in recreation and community services was due to the reopening of programs due to cancelations with pandemic from prior year. Additional part-time staff were hired as well as an overall increase in salary and benefits.
x The increase of $150 thousand in housing is mainly due to increased salary and benefit costs. x The $242 thousand decrease in capital outlay is primarily attributed to the ongoing construction projects and completion of major street projects in the previous year.

The other Major Governmental Funds include Restricted Urban Development and the ARPA Fund. There were no significant changes in the Restricted Urban Development fund. ARPA funds had expenditures of $1.5 million which were spent on public safety, parking lot rehabilitation at city parks, tree replacement, IT infrastructure updates, facility improvements and repairs, and traffic synchronization projects.

Nonmajor Governmental Funds
Non-major governmental funds had a net change in fund balance of $3.1 million, or 21.5%, increase from prior year. Compared to prior year non-major governmental fund operations, revenue and expenditures increased $245 thousand and $7 thousand, respectively. The revenue increase is mainly due annual increases from gas tax, prop A and C, Measures R & M revenues. The expenditure remained fairly flat as compared to the prior year.

GENERAL FUND BUDGET
The original budget compared to the final General Fund budget is presented in the Budgetary Comparison Schedule included in the Required Supplementary Information Section. General Fund revenue was originally budgeted at $19.5 million and $31.4 million of budgetary fund balance was available, resulting in $50.9 million available for appropriations during the year. The budget was monitored throughout the year, and adjustments to the revenue budget were not needed.

City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
12 CAPITAL ASSETS
Capital assets, net of depreciation, increased $792 thousand, from $48 million on July 1, 2023, to $48.8 million on June 30, 2024. The increase is attributed to a depreciation expense of $3 million offset by $3.8 million of additions. The additions were in construction in progress (ongoing construction on City Hall and Public Works roof repair, Street Improvement project 21-22, Street Improvement project 22-23, LASD Facility improvements, Bus Pad improvements, and City-Wide Sign replacement). For more information, see Capital Assets Note 7 in the Notes to Financial Statements.

LONG-TERM LIABILITIES
Total long-term liabilities city-wide equal $18.8 million, an increase of $2.2 million from fiscal year 2022-23 due to worse than expected rate of returns by CalPers and increases to OPEB liability. Additional information is presented in Notes 8-12.

Government-wide Financial Statements
Capital Assets and Long-Term Liabilities (in thousands) For the Years Ended June 30,
Government Activities Percentage
2024 2023 Dollar Change Change
Capital assets, not being depreciated
Land 5,216 $ 5,216 $ - $ 0.0%
Construction in progress 1,544 6,550 (5,006) -76.4%
Total assets not being depreciated 6,760 11,766 (5,006) -42.5% Capital assets being depreciated:

Building and structures 18,191 18,191 - 0.0%
Improvements other than buildings 1,025 1,025 - 0.0%
Vehicles, machinery and equipment 3,633 3,147 487 15.5% Infrastructure 52,414 44,295 8,119 18.3%
Total capital assets being depreciated 75,264 66,658 8,606 12.9% Less accumulated depreciation (33,197) (30,389) (2,808) 9.2% Net depreciable assets 42,067 36,269 5,798 16.0%
Capital Assets, Net 48,827 $ 48,035 $ 792 1.6%
Long-term liabilities
Long-term debt 309 $ 354 $ (45.7) $ -12.9%
Compensated absences 797 682 115 16.8%
Net pension liability 10,946 10,184 761 7.5%
Total OPEB liability 6,709 5,387 1,323 24.6%
Total long-term liabilities 18,760 $ 16,607 $ 2,153 $ 13.0%

City of Lawndale
Management’s Discussion and Analysis
June 30, 2024
13 Economic Factors and Outlook
The City adopted Fiscal Year 2024-2025 budget on June 3, 2024. The General Fund Revenue budget was $21,026,753 for 2024-2025 with expenditures of $20,246,798 for a surplus of $779,955.

In 2024-2025 the top 5 adopted budget General Fund revenue sources, which make up 78% of the City’s General Fund revenues, include 1. Motor Vehicle In-Lieu fees $4.8 million (24%) 2. Sales and Use Tax – $3.9 million (20%), 3. Measure L Transaction Tax – $2.9M (15%), 4. Utility Users Tax – $2.1 million (10%), and Property Tax $1.9 million (9%).

In Fiscal Year 2024-2025 the General Fund expenditures were $20,246,798, with Public Safety making up $7.4 million or 37%, Public Works at $3.5 million or 17%, Municipal Services at $1.5 million or 7%, Community Development at $1.2 million or 6%, Community Services at $1.1 million or 5%, and all others (including City Council, City Clerk, City Manager, Finance, IT, General Admin, Cable TV, General Operations at $5.7 million or 28%.

As we look forward to future years uncertainty in the economy looms, however considering the budget for Fiscal 2024-2025 the City has a healthy budget and is prepared to face these events if they do occur as we are very fortunate to have a stable diverse economic base which somewhat shields the city’s economy from downturns in any specific category.

Requests for Information
This financial report is designed to provide a general overview of the City's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City of Lawndale, Finance Department, 14717 Burin Avenue, Lawndale, California 90260; Phone (310) 973-3241; Fax: (310) 970-2183; website: www.lawndalecity.org.

City of Lawndale
Statement of Net Position
June 30, 2024
See accompanying notes to financial statements.
14 Governmental
Activities
Assets
Cash and investments $ 58,380,164
Receivables:

Accounts 2,639,610
Grants 9,017
Accrued interest 297,059
Notes and loans 266,431
Agreements with Successor Agency 15,738,862
Prepaid costs 2,348
Land held for development 634,983
Capital assets not being depreciated 6,760,073
Capital assets, net of depreciation 42,067,072
Total Assets 126,795,619
Deferred Outflows of Resources
Pension related 4,130,024
OPEB related 821,299
Total Deferred Outflows of Resources 4,951,323
Liabilities
Accounts payable 2,170,790
Accrued liabilities 196,992
Accrued interest 4,306
Deposits payable 1,995,589
Unearned revenue 5,038,835
Noncurrent liabilities:

Due within one year
Long-term debt 47,281
Compensated absences 383,413
Total OPEB liability 241,395
Due in more than one year
Long-term debt 261,251
Compensated absences 413,206
Net pension liability 10,945,718
Total OPEB liability 6,468,021
Total Liabilities 28,166,797
Deferred Inflows of Resources
Pension related 414,308
OPEB related 284,474
Total Deferred Inflows of Resources 698,782
Net Position
Net investment in capital assets 48,518,613
Restricted for:

Community development projects 166,669
Public safety 350,961
Parks and recreation 3,030,748
Public works 9,559,338
Capital projects 2,199,637
Air quality 271,959
Code enforcement and animal control 247,292
Housing 4,256,112
Unrestricted 34,351,214
Total Net Position $ 102,952,543
City of Lawndale
Statement of Activities
For the Fiscal Year Ended June 30, 2024
See accompanying notes to financial statements.
15 Net (Expenses)
Revenues and
Changes in Net
Position
Program Revenues
Primary
Government
Operating Capital
Charges for Contributions Contributions Governmental
Functions/Programs Expenses Services and Grants and Grants Activities Primary Government
Governmental Activities:

General government 5,361,245 $ 1,927,478 $ 1,561,653 $ - $ (1,872,114) $ Public safety 7,296,938 - 186,159 - (7,110,779)
Code enforcement and animal control 1,679,994 - - - (1,679,994) Housing 1,983,652 1,275,035 - - (708,617)
Recreation and community services 2,115,096 - 72,954 - (2,042,142) Public works 6,280,143 3,676 2,527,101 4,534,654 785,288 Interest on long-term debt 11,559 - - - (11,559)
Total Governmental Activities 24,728,627 $ 3,206,189 $ 4,347,867 $ 4,534,654 $ (12,639,917) General Revenues
Taxes:

Property taxes, levied for general purpose 1,885,994
Property taxes in lieu of vehicle license fees 4,616,478 Transient occupancy taxes 779,786
Sales taxes 7,165,131
Franchise taxes 961,356
Utility users tax 2,122,456
Use of money and property 2,109,161
Miscellaneous 216,387
Total General Revenues 19,856,749
Change in Net Position 7,216,832
Net Position, Beginning of Year 95,735,711
Net Position, End of Year 102,952,543 $
City of Lawndale
Balance Sheet
Governmental Funds
June 30, 2024
See accompanying notes to financial statements.
16 Restricted Nonmajor Total
Urban Governmental Governmental
General Development ARPA Fund Funds Funds
Assets
Cash and investments 33,206,043 $ 2,199,637 $ 5,252,568 $ 17,721,916 $ 58,380,164 $ Receivables:

Accounts 2,212,443 - 1,684 425,483 2,639,610
Grants - - - 9,017 9,017
Accrued interest 297,059 - - - 297,059
Notes and loans - - - 266,431 266,431
Agreements with Successor Agency 7,641,130 8,097,732 - - 15,738,862 Prepaid costs 2,348 - - - 2,348
Due from other funds 103,061 - - - 103,061
Due from Successor Agency 71,180 - - - 71,180
Land held for development 147,900 - - 487,083 634,983
Total Assets 43,681,164 $ 10,297,369 $ 5,254,252 $ 18,909,930 $ 78,142,715 $ Liabilities, Deferred Inflows of Resources,
and Fund Balances
Liabilities
Accounts payable 1,119,890 $ - $ 68,726 $ 982,174 $ 2,170,790 $ Accrued liabilities 159,356 - - 37,636 196,992
Deposits payable 1,995,589 - - - 1,995,589
Due to other funds - - - 103,061 103,061
Unearned revenue - - 5,038,835 - 5,038,835
Total Liabilities 3,274,835 - 5,107,561 1,122,871 9,505,267 Deferred Inflows of Resources
Unavailable revenues 5,048,148 4,561,285 - - 9,609,433
Total Deferred Inflows of Resources 5,048,148 4,561,285 - - 9,609,433 Fund Balances
Nonspendable:

Prepaid costs 2,348 - - - 2,348
Land held for development 147,900 - - - 147,900
Restricted for:

Community development projects - - - 166,669 166,669
Public safety - - - 350,961 350,961
Recreation and community services - - - 3,030,748 3,030,748 Public works - - - 9,559,338 9,559,338
Capital projects - 2,199,637 - - 2,199,637
Air quality - - - 271,959 271,959
Municipal services - - - 247,292 247,292
Housing - - - 4,256,112 4,256,112
Agreements with Successor Agency 2,592,982 3,536,447 - - 6,129,429 Unassigned 32,614,951 - 146,691 (96,020) 32,665,622
Total Fund Balances 35,358,181 5,736,084 146,691 17,787,059 59,028,015 Liabilities, Deferred Inflows of
Resources, and Fund Balances 43,681,164 $ 10,297,369 $ 5,254,252 $ 18,909,930 $ 78,142,715 $ Special Revenue Fund
City of Lawndale
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position June 30, 2024
See accompanying notes to financial statements.
17 Total Fund Balances - Governmental Funds $ 59,028,015 Amounts reported for governmental activities in the statement of position are different because:

Capital assets used in governmental activities are not current financial resources and therefore are not reported in the governmental funds balance sheet. 48,827,145 Long-term liabilities are not due and payable in the current period and therefore are not included in the governmental funds:

Facility and site lease note (308,532) $
Net pension liability (10,945,718)
Total OPEB liability (6,709,416)
Compensated absences (796,619) (18,760,285)
Deferred outflows and inflows of resources related to pensions have not been reported in the governmental funds:

Pension related deferred outflows of resources 4,130,024 Pension related deferred inflows of resources (414,308) 3,715,716 Accrued interest payable for the current portion of interest due on notes that has not been reported in the governmental funds. (4,306)
Deferred outflows and inflows of resources related to OPEB have not been reported in the governmental funds:

OPEB related deferred outflows of resources 821,299
OPEB related deferred inflows of resources (284,474) 536,825 Revenues reported as unavailable in the governmental funds are recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 9,609,433
Net Position of Governmental Activities 102,952,543 $
City of Lawndale
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Fiscal Year Ended June 30, 2024
See accompanying notes to financial statements.
18 Restricted Nonmajor Total
Urban Governmental Governmental
General Development ARPA Fund Funds Funds
Revenues
Taxes 12,718,464 $ - $ - $ - $ 12,718,464 $
Licenses and permits 709,505 - - - 709,505
Intergovernmental 4,688,478 - 1,561,653 7,454,886 13,705,017 Charges for services 1,481,997 - - 64,559 1,546,556
Use of money and property 1,073,207 65,205 242,240 536,960 1,917,612 Fines and forfeitures 951,743 - - - 951,743
Miscellaneous 11,931 - - 183,100 195,031
Total Revenues 21,635,325 65,205 1,803,893 8,239,505 31,743,928 Expenditures
Current:

General government 4,628,649 - 339,851 10,650 4,979,150 Public safety 7,191,995 - 230,550 123,200 7,545,745
Code enforcement and animal control 1,349,507 - - 82,530 1,432,037 Housing 1,121,545 - - 161,851 1,283,396
Recreation and community services 968,317 - - 1,034,411 2,002,728 Public works 2,140,222 - - 2,741,079 4,881,301
Capital outlay 43,385 - 991,252 1,258,363 2,293,000
Debt service:

Principal retirement 45,748 - - - 45,748
Interest and fiscal charges 12,165 - - - 12,165
Total Expenditures 17,501,533 - 1,561,653 5,412,084 24,475,270 Excess (Deficiency) of Revenues
Over (Under) Expenditures 4,133,792 65,205 242,240 2,827,421 7,268,658 Other Financing Sources (Uses)
Transfers in - - - 319,901 319,901
Transfers out (155,729) (164,172) - - (319,901)
Proceeds from sale of capital assets 11,510 - - - 11,510 Total Other Financing Sources (Uses) (144,219) (164,172) - 319,901 11,510 Net Change in Fund Balances 3,989,573 (98,967) 242,240 3,147,322 7,280,168 Fund Balances (deficit)
Beginning of year 31,368,608 5,835,051 (95,549) 14,639,737 51,747,847 End of Year $ 5,736,084 35,358,181 $ 146,691 $ 17,787,059 $ 59,028,015 $ Special Revenue Fund
City of Lawndale
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended June 30, 2024
See accompanying notes to financial statements.
19 Net Change in Fund Balances - Total Governmental Funds 7,280,168 $ Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures. However, in the government-wide Statement of Activities, the cost of those assets is allocated over their estimated useful lives as depreciation expenses. This is the amount by which capital outlays exceeded depreciation in the current period.

Capital asset expenditures capitalized 3,751,474 $
Depreciation 792,487 (2,958,987)
Governmental funds report revenues and expenditures primarily pertaining to long-term liabilities, which are not reported in the statement of activities. At the government-wide level, these activities are reported in the statement of net position. This is the net expenditure reported in the governmental funds, which are not reported in the statement of activities.

Pension related net adjustments (697,499)
OPEB related net adjustments ( (977,687) 280,188)
Long-term debt activities are not considered revenues or expenses in the government-wide Statement of Activities, but are considered revenues, expenditures, and sources and uses in governmental funds. These include:

Principal payments on long-term debt 45,748
Some 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.

Change in compensated absences (114,511)
Change in accrued interest (113,905) 606
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. 190,021
Change in Net Position of Governmental Activities 7,216,832 $ City of Lawndale
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
See accompanying notes to financial statements.
20 Private-Purpose
Custodial Fund Trust Funds
Lawndale
PRSSC Successor
Fund Agency
Assets
Cash and investments 34,660 $ 2,153,331 $
Receivables:

Firework deposits 500 -
Restricted assets:

Cash and investments held with fiscal agents - 2,418,649 Total Assets 35,160 4,571,980
Liabilities
Accrued liabilities - 1,753
Accrued interest - 395,023
Due to other governments - 71,180
Long-term liabilities:

Due in one year
Tax allocation bonds - 385,000
Direct borrowings - 1,686,005
Due in more than one year
Tax allocation bonds - 16,279,943
Direct borrowings - 14,840,012
Total Liabilities - 33,658,916
Net Position (Deficit)
Held in trust for other purposes 35,160 (29,086,936)
Total Net Position (Deficit) 35,160 $ (29,086,936) $
City of Lawndale
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Fiscal Year Ended June 30, 2024
See accompanying notes to financial statements.
21 Private-Purpose
Custodial Fund Trust Funds
Lawndale
PRSSC Successor
Fund Agency
Additions
Taxes - $ 3,299,247 $
Interest income 1,278 101,162
Total Additions 1,278 3,400,409
Deductions
Administrative expenses - 61,359
Contractual services - 6,650
Interest and fiscal charges - 1,166,463
Transfer to other governments 3,944 -
Total Deductions 3,944 1,234,472
Changes in Net Position (2,666) 2,165,937
Net Position (Deficit)
Beginning of Year 37,826 (31,252,873)
End of Year $ (29,086,936) 35,160 $
City of Lawndale
Notes to Financial Statements
For the Fiscal Year Ended June 30, 2024
22 I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) applicable to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

A summary of the City of Lawndale's significant accounting policies applied in the preparation of these financial statements follows.
a. Description of the Reporting Entity
The City of Lawndale, California (the City), is a municipal corporation, incorporated on December 28, 1959. The City operates under a Council-Manager form of government and the City Council is comprised of five members, with the Mayor elected by the council itself. Services provided by the City include public safety, public works (streets and facilities maintenance, and engineering), municipal services (animal control, parking and code enforcement, and emergency preparedness), planning and community development, recreation and community services, local access cable television, and other general operations and administrative services.

As required by accounting principles generally accepted in the United States of America, the accompanying financial statements present the activities of the City, as the primary government, and its component units.

The inclusion of an organization within the scope of the reporting entity of the City of Lawndale is based on the provisions of GASB Statement No. 14 (as amended by GASB Statements No. 39, 61 and 80). The blended component units described 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 Lawndale Cable Usage Corporation, the Lawndale Housing Authority, and the Lawndale Public Financing Authority.

2. The Cable Usage Corporation, the Housing Authority, and the Public Financing 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 Cable Usage Corporation, the Housing Authority, and the Public Financing Authority are financially interdependent. They provide a financial benefit/burden to the City.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
23 Note 1: Summary of Significant Accounting Policies (Continued) a. Description of the Reporting Entity (Continued)
Blended Component Units
The Lawndale Cable Usage Corporation (the Corporation) was established on September 30, 1986. The Corporation was created for the purpose of supporting community television for the citizens of Lawndale. The City Council acts as the Corporation's governing board and exerts significant influence over its operations. The activities of the Corporation have been reported as a special revenue fund of the City and are included in the governmental activities of the accompanying financial statements. Separate financial statements for the Corporation are not prepared.

The Lawndale Housing Authority (the Authority) was established on October 15, 1984. The Authority was created for the purpose of providing housing assistance for low income families, elderly and disabled persons. The City Council acts as the Authority's governing board and exerts significant influence over its operations. The activities of the Housing Authority are related to Section 8 Rental Assistance Program and as of March 2011, the Housing Authority has also assisted in providing Low/Mod Housing to eligible residents. The activities of the Authority have been reported as a special revenue fund of the City and are included in the governmental activities of the accompanying financial statements. Separate financial statements for the Corporation are not prepared.

The Lawndale Financing Authority (the Financing Authority) was established on August 3, 2009. The Financing Authority is a body that serves to expedite transactions between multiple entities under the City's umbrella and therefore does not specifically have its own fund or assets. The City Council acts as the Financing Authority's governing board and exerts significant influence over its operations. Separate financial statements for the Corporation are not prepared.

Private Purpose Trust Fund
The Successor Agency of the Former Redevelopment Agency (the Successor Agency) was created January 17, 2012, as outlined in Assembly Bill 1X 26 (the Bill) which provides the requirements for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City which had previously reported the activities of the former redevelopment agency within the reporting entity of the City as a blended component unit. The Successor Agency is a separate legal entity from the City, but City Council serves in separate sessions as their governing body. The responsibilities of the City as Successor Agency of the Former Redevelopment Agency are limited to acting in a fiduciary capacity, until all enforceable obligations of the Successor Agency have been paid. Because of the nature and significance of the relationship between the City and the Successor Agency, it would be misleading to exclude the Successor Agency from the City's financial statements. The financial activities of the Successor Agency are reported in the City's fiduciary fund statements as a private-purpose trust fund. Separate financial statements for the Successor Agency are not prepared.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
24 Note 1: Summary of Significant Accounting Policies (Continued) b. Measurement Focus, Basis of Accounting, and Basis of Presentation The basic financial statements of the City are composed of the following:
x Government-wide financial statements
x Fund financial statements
x Notes to the financial statements
Government-wide Financial Statements
Government-wide financial statements, which include the Statement of Net Position and Statement of Activities, report information about the primary government and its component units, excluding its fiduciary activities. The statements include separate columns for the governmental activities and business-type activities, as well as discretely presented component units. Eliminations have been made to minimize the double-counting of internal activities.

General government expenses have not been allocated as indirect expenses to the various functions of the City.

Government-wide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources measurement focus, all (both current and long-term) economic resources and obligations of the City are reported in the government-wide financial statements. Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, deferred outflows or resources, liabilities, and deferred inflows of resources resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

The Statement of Net Position reports the difference between the combined assets and deferred outflows of resources, and the combined liabilities and deferred inflows of resources, as net position.

The Statement of Activities presents a comparison between direct expenses and program revenues for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include charges for services, special assessments, and payments made by parties outside of the reporting government's citizenry, if that money is restricted to a particular program. Program revenues are reported net of direct expenses in the Statement of Activities to present the net cost of each program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
25 Note 1: Summary of Significant Accounting Policies (Continued) b. Measurement Focus, Basis of Accounting, and Basis of Presentation (Continued) Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as an expenditure. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.

Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balances, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government's governmental and fiduciary funds are presented after the government-wide financial statements. These statements display information about major governmental funds individually and non-major governmental funds in the aggregate. Fiduciary funds of the City primarily represent assets held by the City in a custodial capacity for other individuals or organizations.

Governmental Funds
In the fund financial statements, governmental funds are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses an availability period of 60 days.

Sales taxes, property taxes, utility user taxes, motor vehicle in-lieu, licenses and permits, fines and forfeitures, grants 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 to the extent normally collected within the availability period. Other revenue items are considered to be measurable and available when cash is received by the government.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
26 Note 1: Summary of Significant Accounting Policies (Continued) b. Measurement Focus, Basis of Accounting, and Basis of Presentation (Continued) Revenue recognition is subject to the measurability and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in which the underlying exchange transaction upon which they are based takes place. Imposed non-exchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Governmentmandated and voluntary non-exchange transactions are recognized as revenues when all applicable eligibility requirements have been met.

In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets and current liabilities are generally included on their balance sheets. The reported fund balance (net current assets) is considered to be a measure of "available spendable resources." Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period.

Non-current portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered "available spendable resources," since they do not represent net current assets. Recognition of governmental fund type revenue represented by non-current receivables is deferred until they become current receivables. Noncurrent portions of other long-term receivables are reported as non-spendable fund balance in the General Fund, and restricted, committed, or assigned fund balance in all other governmental funds, based on the intended use of the proceeds from liquidation of these longterm receivables.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assessments, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets, the proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
27 Note 1: Summary of Significant Accounting Policies (Continued) b. Measurement Focus, Basis of Accounting, and Basis of Presentation (Continued) Fiduciary Funds
In the fund financial statements, fiduciary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned, and expenses are recognized when the related goods or services are delivered. In the fund financial statements, fiduciary funds are presented using the economic resources measurement focus. This means that all assets and all liabilities (whether current or non-current) associated with their activity are included on their balance sheets. Fiduciary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Private-purpose trust funds account for the assets and liabilities of other agencies and report additions such as taxes and deductions such as administrative and contract services.

Custodial funds account for assets held by the City in a custodial capacity. c. Fund Classification
Governmental funds with assets and deferred outflows, liabilities and deferred inflows, revenues, or expenditures equal to at least 10% of their fund-type total, and at least 5% of the combined total of governmental funds and enterprise funds, as applicable, are required to be reported as a major fund. A governmental fund may also be presented as a major fund in the basic financial statements, even if it does not meet the size criteria just described, if the City's officials believe that the fund is particularly important to the financial statement users (because of public interest, reporting consistency, or otherwise). The General Fund is always reported as a major fund.

Governmental Funds
The City reports the following major governmental funds in the accompanying financial statements:

The General Fund is the general operating fund of the City. It is used to account for all financial resources of the City, except those required to be accounted for in another fund.

The Restricted Urban Development Fund is used to account for funds derived from the Urban Development Action Grant.

The ARPA Fund is used to account for funds related to the State and Local Fiscal Recovery Act.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
28 Note 1: Summary of Significant Accounting Policies (Continued) c. Fund Classification (Continued)
Additionally, the City reports the following governmental fund types in the accompanying financial statements:

Special Revenue Funds account for taxes and other revenues, which are set aside for a specific purpose in accordance with law or administrative regulation.

Capital Projects Funds account for financial resources used for the acquisition or construction of major capital facilities.

Fiduciary Funds
The City reports the following fiduciary funds which are excluded from the government-wide financial statements:

Private Purpose Trust Funds account for resources assumed from the former Lawndale Redevelopment Agency’s assets and obligations and is responsible for winding down the activities related to the dissolution. The fund accounts for revenue received to pay estimated annual installment payments on enforceable obligations approved by the Successor Agency Oversight Board and the California Department of Finance. The City is responsible for ensuring that assets reported in this fund are used for their intended purposes.

Custodial Funds account for assets held by the City in a custodial capacity. These funds include the Custodial Fund (Park Recreation Social Services Committee (PRSSC) Fund) accounts for annual firework sales income earned by the PRSSC and private donations to be used at the discretion of the PRSSC for social and leisure services and events within the City of Lawndale.
d. Cash and Investments
The City pools cash and investments of all funds for the benefit of obtaining the highest yield with the greatest safety and least risk, with the exception of restricted funds required to be held separately. Each fund's share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income, earned by the pooled investments, is allocated to the various funds based on each fund's average monthly cash and investment balance.

Cash and Cash Equivalents
Cash and cash equivalents are considered to be cash on hand, deposits with financial institutions, and short-term investments with original maturities of three months or less from the date of acquisition. Cash and cash equivalents are included in the amounts reported as cash and investments.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
29 Note 1: Summary of Significant Accounting Policies (Continued) d. Cash and Investments (Continued)
Investments
Investments are reported at fair value, the value at which a financial instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. Changes in fair value that occur during a fiscal year are recognized as investment income reported for the fiscal year. Investment income includes, interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity or sale of investments.

City investments are recorded at fair value, which is primarily determined on the basis of quoted market prices at the end of the year. The City invests in certificates of deposit in various financial institutions through a custodial agent and participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF). The custodial agent makes decisions on behalf of the City into which financial institutions to invest and LAIF invests the City's portion of the pool funds in structured notes and asset-backed securities. LAIF's investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these structured notes and asset-backed securities are subject to market risk as to change in interest rates. Earnings from these investments along with LAIF are allocated to all funds on a quarterly basis. e. Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid costs in both the government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.
f. Land Held for Development
The former Lawndale Redevelopment Agency had purchased properties for the purpose of making them available for sale to developers who have the ability to complete various projects consistent with the mission and activities of the City. Land held for development is valued at the lower of cost or estimated net realizable value determined upon the execution of a disposition and development agreement. If resale of land is not anticipated in the near future, a corresponding portion of the fund balance, which is not available for current expenditure, is reported as non-spendable in the General Fund, and restricted, committed, or assigned in all other governmental funds, based on the intended use of the proceeds from disposition of the land held for development.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
30 Note 1: Summary of Significant Accounting Policies (Continued) g. Capital Assets and Depreciation
Capital assets, which include buildings, machinery and equipment, and infrastructure are reported in the applicable governmental activities column in the Government-Wide Financial Statements. Capital assets are defined by the government as assets with an initial, individual cost that exceeds $5,000 to $10,000, depending on the class of asset, and an estimated useful life in excess of five years. Such capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Capital assets received in a service concession arrangement are valued at acquisition cost. Donated capital assets are valued at acquisition value on the date donated. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Capital assets are depreciated over their estimated useful lives using the straight-line method.

The purpose of depreciation is to spread the cost of capital assets over the useful life of these assets. The amount charged to depreciation expense each year represents that year's pro rata share of the cost of capital assets. Depreciation of all exhaustible capital assets is charged as an expense against operations.

The estimated useful lives and capitalization thresholds are as follows:

Capital Asset Type Useful Lives Capitalization Threshold Buildings and Structures 30 years 10,000 $
Improvements Other than Buildings 20 years 10,000
Vehicles, Machine and Equipment 5-30 years 5,000
Infrastructure 30 years 10,000
Infrastructure assets include roads, bridges, sidewalks, curbs and gutters, park improvements and traffic signals.
h. lnterfund 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 inter-fund loans) or "advances to/from other funds" (i.e., the non-current portion of inter-fund loans).

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
31 Note 1: Summary of Significant Accounting Policies (Continued) i. Deferred Outflows and lnflows of Resources
Deferred Outflows of Resources
In addition to assets, the Statement of Net Position and governmental fund Balance Sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets of fund balance 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. Deferred pension related outflows from changes in net pension and total OPEB liability arise only under a full accrual basis of accounting and are reported in the governmentwide Statement of Net Position.

Deferred Inflows of Resources
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and thus will not be recognized as an inflow of resources (revenue) until that time. The City has one item which qualifies for reporting in this category. Deferred pension related inflows from changes in net pension liability arise only under a full accrual basis of accounting and are reported in the government-wide Statement of Net Position. Additionally, unavailable revenues arise only under a modified accrual basis of accounting and are reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from two sources: grants, and accrued interest on long-term receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.
j. Long-Term Debt
Long-term debt and other financed obligations are reported as liabilities in the governmentwide financial statements and the fiduciary fund financial statements.

Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable premium or discount.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
32 Note 1: Summary of Significant Accounting Policies (Continued) k. Compensated Absences
The City accrues a liability for compensated absences which meets the following criteria:

1. The City's obligation relating to employees' rights to receive compensation for future absences is attributable to employees' services already rendered.

2. The obligation relates to rights that vest or accumulate.

3. Payment of the compensation is probable.

4. The amount can be reasonably estimated.

A liability is recorded only if it has matured for unused vacation and similar compensatory leave balances since the employees' entitlement to these balances are attributable to services already rendered and it is probable that virtually all of these balances will be liquidated by either paid time off or payments upon termination or retirement.

A liability is recorded for unused sick leave balances only to the extent that it is probable that the unused balances will result in termination payments. This is estimated by including in the liability the unused balances of employees currently entitled to receive termination payment, as well as those who are expected to become eligible to receive termination benefits as a result of continuing their employment with the City.
l. Pensions
PERS Pension Plans
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's California Public Employees' Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Net pension liabilities are generally liquidated by the City’s General Fund.

Generally accepted accounting principles requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date (VD) June 30, 2022
Measurement Date (MD) June 30, 2023
Measurement Period (MP) July 1, 2022 to June 30, 2023
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
33 Note 1: Summary of Significant Accounting Policies (Continued) l. Pensions (Continued)
PARS Pension Plans
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 Public Agency Retirement Services (PARS) 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. PARS audited financial statements are publicly available reports that can be obtained at PARS' website. Net pension liabilities are generally liquidated by the City’s General Fund.

Generally accepted accounting principles requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date (VD) June 30, 2024
Measurement Date (MD) June 30, 2024
Measurement Period (MP) July 1, 2023 to June 30, 2024
m. Postemployment Benefits Other than Pension (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB and OPEB expense, information about the City's OPEB plan 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. Total OPEB liabilities are generally liquidated by the City’s General Fund.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date: June 30, 2024
Measurement Date: June 30, 2024
Measurement Period: July 1, 2023 to June 30, 2024
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
34 Note 1: Summary of Significant Accounting Policies (Continued) n. Net Position and Fund Balance
Government-Wide Financial Statements
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets consists of capital assets net of accumulated depreciation and reduced by outstanding debt and related deferred outflows and inflows of resources that are attributed to the acquisition, construction, or improvement of the assets.

Restricted net position includes amounts restricted by external creditors, grantors, contributors, laws or regulations of other governments.

Unrestricted net position is all net position that does not meet the definition of "net investment in capital assets" or "restricted net position." Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, a co0lorflow 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.

Fund Financial Statements
In the fund financial statements, government funds report the following fund balance classification:

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

Restricted includes 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 includes 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 a resolution of the City Council.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
35 Note 1: Summary of Significant Accounting Policies (Continued) n. Net Position and Fund Balance (Continued)
Assigned include amounts that are constrained by the government's intent to be used for specific purposes but are neither restricted nor committed. The Finance Director and/or Treasurer is authorized to assign amounts to a specific purpose, which was established by the governing body in resolution.

Unassigned include the residual amounts that have not been restricted, committed, or assigned to specific purposes. The General Fund is the only fund that should report this category of fund balance, unless a negative fund balance exists.

An individual governmental fund could include non-spendable resources and amounts that are restricted or unrestricted (committed, assigned, or unassigned) or any combination of those classifications. Restricted amounts are to be considered spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available and committed, assigned, then unassigned amounts are considered to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications can be used.

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). ln 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, and lastly the unassigned fund balance.
o. Property Taxes
With the passage of Proposition 13 in 1978 (Article XlllA, California State Constitution), property taxes are limited to one percent of market value, plus additional taxes for repayment of existing or subsequent voter-approved indebtedness. Under Article XlllA, the market value of taxable property is subject to a maximum annual increase of two percent. Market value may be appraised at significantly more than two percent depending on other factors such as improvements, sale or change of ownership.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
36 Note 1: Summary of Significant Accounting Policies (Continued) o. Property Taxes (Continued)
The City receives a portion of the one percent general tax levy which is shared by several other local governments including the county and the school district. The City's share is based on a formula prescribed in Section 26912(b) of the Government Code. The county apportions property taxes to the City on a scheduled basis which generally adheres to the actual tax collection periods. The tax lien date is January 1 of each year and covers the ensuing fiscal year's tax returns. The tax levy date is from July 1 to June 30 of each year. The first installment becomes due on November 1 with penalties and interest accruing after December 10. The second installment is due no later than April 10.
p. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities at the reporting date and revenue and expenses during the reporting period. Actual results could differ from those estimates.
q. New Accounting Pronouncements
The City has implemented GASB Statement No. 100 – Accounting Changes and Error Corrections. The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. There was no effect on the current year’s financial statements due to this pronouncement.

The remainder of this page has been left intentionally blank.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
37 II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Note 2: Stewardship, Compliance and Accountability
Deficit Fund Balances
The following non-major governmental funds reported a deficit fund balance at June 30, 2024:

Deficit Fund
Balance
Governmental Funds:

Non-major Governmental Funds:

Justice Assistance Grant (9,873) $
Prop 68 2018 Parks Bond Act (1,974)
Measure A (82,530)
TDA Article 3 (Metro) (1,643)
Deficits in the in the funds listed above will be resolved with future grant revenue.

The remainder of this page has been left intentionally blank.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
38 III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
Summary of Cash and Investments
Cash and investments as of June 30, 2024 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and investments 58,380,164 $
Fiduciary Funds:

Cash and investments 2,187,991
Cash and investments held with fiscal agents 2,418,649
Total 62,986,804 $
Cash and investments as of June 30, 2024, consist of the following:

Cash on hand 1,151 $
Deposits with financial institutions 22,195,900
Restricted cash held with fiscal agents 2,418,649
Investments 38,371,104
Total 62,986,804 $
Deposits
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 a City's 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 that 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 is considered to be held for, and in the name of, the local governmental agency.

As of June 30, 2024, deposits were not subject to custodial credit risk as they were entirely insured or collateralized with securities held by the City or the City's agent in the City's name.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
39 Note 3: Cash and Investments (Continued)
Investments Authorized by the California Government Code and the City's Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code and the City's investment policy. The table also identifies certain provisions of the California Government Code (or the City's investment policy, if more restrictive) that address interest rate risk and concentration of credit risk. This table does not address investments in vehicles which if not specifically mentioned in the City's investment policy, are not authorized unless the policy is amended by the City Council or are approved as indentures, rather than the general provisions of the California Government Code or the City's investment policy.

Maximum Maximum
Maximum Percentage or Amount Investment
Authorized Investment Type Maturity of Portfolio* in One Issuer U.S. Treasury Bills 1 year None None
U.S. Treasury Notes 10 years None None
Federal Agency Issues N/A None None
Certificates of Deposit 5 years None $250,000
Bankers' Acceptances 180 days 40% None
County Pool Investment Funds N/A 5% of County Pool None Local Agency Investment Fund (LAIF) N/A None $75 million U.S. Treasury Bonds 30 years None None
Mutual Funds N/A 5% None
Passbook Savings N/A None $250,000
Negotiable Certificates of Deposit N/A None None
*Excluding amounts held by bond trustees that are not subject to California Government Code restrictions.

No investment shall be made that will cause the total investment pool to have greater than 30% of investments to have a maturity date greater than two years. The City's investment policy does not contain any specific provisions intended to limit the City's exposure to interest rate risk, credit risk, and concentration of credit risk.

Investments as of June 30, 2024 consist of the following:

Investment Type Fair Value
Local Agency Investment Fund (LAIF) 24,724,806 $
Certificates of deposit 9,644,237
Federal agency issues 4,002,061
Total Investments 38,371,104 $
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
40 Note 3: Cash and Investments (Continued)
Investment 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. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Currently, LAIF does not have an investment rating. LAIF has a minimum $5,000 transaction amount in increments of $1,000 with a maximum of 15 transactions (combination of deposits and withdrawals) per month. LAIF required a one-day prior notice for deposits and withdrawals of $10 million or more.

Fair Value Measurement
Fair value is defined as the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy is established prioritizing the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

Level 1 - Inputs are quoted market prices (unadjusted) in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date.

Level 2 - Inputs other than quoted prices within Level 1 that are observable, either directly or indirectly such as quoted prices for similar assets or liabilities in active markets or inactive markets, or inputs other than quoted prices that are observable for the asset or liability.

Level 3 - Inputs are unobservable. Valuations for assets and liabilities are derived from other valuation methodologies, including option pricing models, discounted cash flow models and similar techniques, and not based on market exchange, dealer, or broker traded transactions.

Level 3 valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets or liabilities.

The City uses appropriate valuation techniques based on the available inputs to measure the fair value of its investments. When available, the City measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. Level 3 inputs are only used when Level 1 or Level 2 inputs are not available.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
41 Note 3: Cash and Investments (Continued)
The use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in different fair value measurement at the reporting date. The valuation levels are not necessarily an indication of the risk or liquidity associated with the underlying investments.

The City has US Government Securities, which are Level 2 investments, of $4,002,061 as of June 30, 2024. The remaining investments are not subject to the fair value hierarchy.

Fair Value Measurement
Investment Type Fair Value Level 1 Level 2 Level 3 Uncategorized Local Agency Investment Fund (LAIF) 24,724,806 $ - $ - $ - $ 24,724,806 $ Certificates of deposit 9,644,237 - - - 9,644,237
Federal agency issues 4,002,061 - 4,002,061 - -
Total Investments 38,371,104 $ - $ 4,002,061 $ - $ 34,369,043 $ Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. The City has certificates of deposit that are over 60 months, which is a current violation of the investment policy.

Information about the sensitivity of the fair values of the City's investments to market interests is provided by the following table that shows the distribution of the City's investments by maturity:

Remaining Maturity (in Months)
12 Months 13 to 24 25 to 60 More than 60
Investment Type Fair Value or Less Months Months Months Local Agency Investment Fund (LAIF) 24,724,806 $ 24,724,806 $ - $ - $ - $ Certificates of deposit 9,644,237 2,216,524 2,188,992 3,084,633 2,154,088 Federal agency issues 4,002,061 - - 999,976 3,002,085
Total Investments 38,371,104 $ 26,941,330 $ 2,188,992 $ 4,084,609 $ 5,156,173 $ Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investments in LAIF and certificates of deposit are not rated by a nationally recognized statistical rating organization.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
42 Note 3: Cash and Investments (Continued)
Minimum
Credit
Investment Type Rating Fair Value
Local Agency Investment Fund (LAIF) Not Rated 24,724,806 $ Certificates of deposit Not Rated 9,644,237
Federal agency issues Not Rated 4,002,061
Total Investments 38,371,104 $
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. The City did not have investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of the City’s total investments.

Custodial Credit Risk
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The City's investment policy requires that all securities owned by the City be held in third-party safekeeping by the trust department of the City's bank or another designated third-party trust, in the City's name and control, under the terms of a custody agreement executed by the trust institution and the City. Investments held by the City were not subject to custodial credit risk at June 30, 2024. As of June 30, 2024, no City investments were held by the same broker-dealer (counterparty) that was used by the City to buy the securities.

Note 4: Notes and Loans Receivable
The City's outstanding loans receivable as of June 30, 2024, are as follows:

Nonmajor Governmental Funds:

Housing rehabilitation loan program 266,431 $
Total 266,431 $
Housing Rehabilitation Loan Program
The Lawndale Housing Authority and Community Development Block Grant Special Revenue Funds operate a housing rehabilitation loan program, which provides loans to borrowers who meet certain qualifications for the purpose of rehabilitating their homes. Loans that are not forgivable are secured by a deed of trust and are normally repaid when the relating home changes ownership.

The City did not fund any new loans during the fiscal year. As of June 30, 2024, the outstanding receivable balance for the housing rehabilitation loan program was $266,431.

The balance of the forgivable loans receivable was $27,000 at June 30, 2024 and have been fully allowed for.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
43 Note 5: Agreements with Successor Agency Receivable
The City previously loaned the former Lawndale Redevelopment Agency (RDA) funds prior to dissolution of various redevelopment activities. The repayment of these amounts has been approved by the California Department of Finance. Additionally, the former RDA agreed to reimburse the City for the debt service on the lease, under the terms of a Public Works Agreement between the City and former RDA. This reimbursement has also been approved by the California Department of Finance. With the dissolution of the City's former RDA pursuant to ABx1 26, repayment of the loans and reimbursement of the debt service on the lease is now being made by the Successor Agency to the former RDA, Lawndale Successor Agency (the Successor Agency).

During the 2015-16 fiscal year, the State of California passed Senate Bill 107 (SB 107) which amended the Health and Safety Code to require interest on loans between the City and the Successor Agency to be calculated quarterly using a 3% simple interest rate, from the previously required historical LAIF compounding interest rate. SB 107 also requires that any amount received relating to these outstanding balances must be applied towards the outstanding principal balance before it may be applied towards accrued interest. Because governmental funds are accounted for under the modified accrual basis of accounting, the amounts representing accrued interest have been deferred and reported as unavailable revenue on the governmental fund financial statements balance sheet. See Note 14 to the financial statements for additional information.

As of June 30, 2024, agreements with the Successor Agency receivable were reported in the accompanying financial statements as follows:

Accrued Balance at
Principal Interest June 30, 2024
General Fund
2000 Cooperation Agreement 1,312,622 $ 2,623,527 $ 3,936,149 $ 2001 Cooperation Agreement 1,280,361 2,424,620 3,704,981 Subtotal General Fund 2,592,983 5,048,147 7,641,130
Restricted Urban Development
2000 Financing Agreement 3,536,447 4,561,285 8,097,732
Total 6,129,430 $ 9,609,432 $ 15,738,862 $
Note 6: lnterfund Receivables, Payables and Transfers
a. Due To/From Other Funds:

As of June 30, 2024, the City had the following due to/from other funds:

Due from
Other Funds
Due to Other Funds General Fund
Non-major Governmental Funds 103,061 $
Short-term loans from the General Fund to the Non-major Governmental Funds were made to eliminate short-term cash deficits.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
44 Note 6: lnterfund Receivables, Payables and Transfers (Continued) b. Transfers ln/Out:

Transfers in and out for the year ended June 30, 2024, were as follows:

Transfers Out
Restricted
General Urban
Transfers In Fund Development Total
Non-Major Governmental Funds 155,729 $ 164,172 $ 319,901 $ In fiscal year 2024, the General Fund and the Restricted Urban Development transferred $155,729 and $164,172, respectively, to the Lawndale Housing Authority to provide the 20% housing set aside funds required by the Successor Agency loans.

Note 7: Capital Assets
A summary of changes in capital assets activity for the year ended June 30, 2024, is as follows:

Construction
Balance at Placed Balance at
June 30, 2023 Additions in Service Disposals June 30, 2024 Capital assets not depreciated:

Land 5,215,937 $ - $ - $ - $ 5,215,937 $
Construction in progress 6,549,760 3,120,474 (8,126,098) - 1,544,136 Total capital assets not being depreciated 11,765,697 3,120,474 (8,126,098) - 6,760,073 Capital assets being depreciated:

Building and structures 18,191,094 - - - 18,191,094
Improvements other than buildings 1,025,197 - - - 1,025,197 Vehicles, machinery and equipment 3,146,558 638,272 - (151,423) 3,633,407 Infrastructure 44,295,348 8,118,826 - - 52,414,174
Total capital assets being depreciated 66,658,197 8,757,098 - (151,423) 75,263,872 Accumulated depreciation:

Building and structures (9,220,735) (569,293) - - (9,790,028) Improvements other than buildings (620,960) (61,193) - - (682,153) Vehicles, machinery and equipment (2,357,570) (208,356) - 151,423 (2,414,503) Infrastructure (18,189,971) (2,120,145) - - (20,310,116) Total accumulated depreciation (30,389,236) (2,958,987) - 151,423 (33,196,800) Total capital assets being depreciated, net 36,268,961 5,798,111 - - 42,067,072 Total capital assets, net 48,034,658 $ 8,918,585 $ (8,126,098) $ - $ 48,827,145 $ Adjustments in the current year were related to various items being removed from the City’s capital asset listing that were erroneously included in prior year balances, and the addition of two projects that were erroneously expensed in the prior year.

Depreciation expense was charged to functions/programs based on their usage of the related assets. The allocation of depreciation expense for the year ended June 30, 2024, is as follows:

General government 122,790 $
Public safety 14,526
Housing 594,255
Recreation and community services 3,750
Public works 2,223,666
Total 2,958,987 $
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
45 Note 8: Long-Term Debt
The following is a summary of changes in long-term debt for the year ended June 30, 2024:

Balance at Balance at Due Within
June 30, 2023 Additions Deletions June 30, 2024 One Year Direct borrowings:

Facility and site lease note 354,280 $ - $ 45,748 $ 308,532 $ 47,281 $ Total 354,280 $ - $ 45,748 $ 308,532 $ 47,281 $
Facility and Site Lease Note
In 2005, the City and the former RDA entered into a Public Works Agreement, as authorized by the Community Development Law, in which the former RDA agreed to provide funding for certain public works projects, and the City agreed to construct them. In 2009, the former RDA funded most of the construction and land acquisition for Hopper Park. The former RDA wanted to finance a portion of the construction with California Infrastructure and Economic Development Bank (CIEDB), but in order to obtain the loan it was necessary to pledge a public facility. Since the former RDA did not own any public facilities, the City pledged a maintenance office building and a portion of the land located at 4722 Manhattan Beach Blvd., Lawndale, California, and on February 1, 2010, the City entered into a Facility and Site Lease Agreement with CIEDB. This agreement required that the City pay CIEDB "lease" payments on the pledged property, with the City retaining the title to the pledged property at the end of the lease term. CIEDB agreed to loan the City $830,100, to be used for the construction of Hopper Park. Under the terms of the Public Works Agreement, the former RDA was to reimburse the City for the debt service on the lease.

With the dissolution of the City's former RDA pursuant to ABx1 26, reimbursement of the debt service on the lease is now being made by the Successor Agency to the former RDA, Lawndale Successor Agency (the Successor Agency).

Principal payments are due annually on August 1, with interest due semi-annually on February 1 and August 1. The annual interest rate on the facility and site lease is 3.35%, and the lease matures on August 1, 2029. Principal and interest payments remaining at June 30, 2024, are as follows:

Year Ended Facility and Site Lease Note
June 30, Principal Interest Total
2025 47,281 $ 9,544 $ 56,825 $
2026 48,865 7,933 56,798
2027 50,502 6,269 56,771
2028 52,194 4,549 56,743
2029 53,942 2,771 56,713
2030 55,748 934 56,682
Total 308,532 $ 32,000 $ 340,532 $

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
46 Note 9: Compensated Absences
Vacation time may be accumulated up to two years' entitlement plus the current year's leave allowance. Cash compensation for accrued vacations is generally not payable until the employee terminates employment with the City. Cash compensation for unused sick leave is payable to an employee only upon termination of employment with the City and the employee is compensated at the rate of 50 percent of their sick leave daily rate, as long as it does not exceed the threshold of 391 hours of combined vacation and sick leave.

Cash compensation for vacation, sick leave, and compensatory time will be paid in future years from the General Fund. The following is a summary of changes in compensated absences liabilities for the year ended June 30, 2024:

Balance at Balance at Due in
June 30, 2023 Additions Deletions June 30, 2024 One Year Compensated Absences 682,108 $ 247,855 $ 133,344 $ 796,619 $ 383,413 $ Note 10: Liability, Workers' Compensation, and Purchased Insurance a. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Lawndale is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 124 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee. b. Primary Self-Insurance Programs of CJPIA
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
47 Note 10: Liability, Workers' Compensation, and Purchased Insurance (Continued) The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/. b. Primary Self-Insurance Programs of CJPIA (Continued) 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 $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2023-24 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.
c. Purchased lnsurance
Pollution Legal Liability Insurance
The City of Lawndale 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 Lawndale. Coverage is on a claimsmade basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City of Lawndale participates in the all-risk property protection program of the Authority.

This insurance protection is underwritten by several insurance companies. City of Lawndale property is currently insured according to a schedule of covered property submitted by the City of Lawndale to the Authority. City of Lawndale property currently has all-risk property insurance protection in the amount of $31,934,250. 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 Lawndale purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
48 Note 10: Liability, Workers' Compensation, and Purchased Insurance (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 2023-24.

Note 11: Defined Benefit Pension Plans
Summary of Pension Plans
Net Pension
Liability
Deferred
Outflows
Deferred
Inflows
Pension
(Income)/
Expense
CalPERS Plan 10,803,222 $ 4,113,292 $ (414,308) $ 1,751,524 $ PARS Plan 142,496 16,732 - 84,356
Totals 10,945,718 $ 4,130,024 $ (414,308) $ 1,835,880 $ CalPERS Miscellaneous Cost Sharing Plan
a. General Information about the Pension Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors two miscellaneous plans. Benefit provisions under the Plan are established by State statute and City resolution.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
49 Note 11: Defined Benefit Pension Plans (Continued)
a. General Information about the Pension Plan (Continued) 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, at www.calpers.ca.gov.

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 5 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.

The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature and in some cases require approval by the CalPERS Board.

The Plan’s provisions and benefits in effect at June 30, 2024 are summarized as follows:

Miscellaneous
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.0% @ 55 2.0% @ 62
Benefit vesting schedule 5 years of service 5 years of service Benefit payments monthly for life monthly for life
Retirement age 50 - 67 52 - 67
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1.000% to 2.500% Required employee contribution rates 7.000% 6.750%
Required employer contribution rates 10.870% 7.470%
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
50 Note 11: Defined Benefit Pension Plans (Continued)
a. General Information about the Pension Plan (Continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. 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. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions. Employer Contributions to the Plan for the fiscal year ended June 30, 2024 were $1,113,980. The actual employer payments of $1,052,023 made to CalPERS by the City during the measurement period ended June 30, 2023 differed from the City’s proportionate share of the employer’s contributions of $1,204,200 by $152,177, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost-Sharing Multiple Employer Plan.
b. Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is as follows.

Actuarial Methods and Assumptions Used to Determine Total Pension Liability The collective total pension liability for the June 30, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, with update procedures used to roll forward the total pension liability to June 30, 2023. The collective total pension liability was based on the following assumptions:

Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry Age Actuarial Cost Method
Asset Valuation Method Fair Value of Assets
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1) Derived using CalPERS' membership data for all funds Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
51 Note 11: Defined Benefit Pension Plans (Continued)
b. Net Pension Liability (Continued)
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both shortterm and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points.

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

Assumed Asset Real Return
Asset Class1 Allocation Years 1 - 101,2
Global equity - cap-weighted 30.00% 4.54%
Global Equity - non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
2 An expected inflation of 2.30% used for this period
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.

Change of Assumptions
There were no assumption changes in 2023. Effective with the June 30, 2021 valuation date (June 30, 2022 measurement date), the accounting discount rate was reduced from 7.15% to

6.90%. In determining the long-term expected rate of return, CalPERS took into account longterm market return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates June 30, 2017 through June 30, 2021, 7.65% for measurement dates June 30, 2015 through June 30, 2016, and 7.50% for measurement date June 30, 2014.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
52 Note 11: Defined Benefit Pension Plans (Continued)
b. Net Pension Liability (Continued)
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily 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.

Subsequent Events
There were no subsequent events that would materially affect the results presented in this disclosure.

Pension Plan Fiduciary Net Position
Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting.

Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Investments are reported at fair value.

The following table shows the City’s proportionate share of the Plan’s net pension liability over the measurement period.

Plan Total Plan Fiduciary Net Pension
Pension Liability Net Position Liability
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2022 (VD) 38,150,789 $ 28,089,197 $ 10,061,592 $ Balance at: 6/30/2023 (MD) 39,770,030 28,966,808 10,803,222 Net Change during 2022-23 1,619,241 $ 877,611 $ 741,630 $ Valuation Date (VD), Measurement Date (MD)
Increase (Decrease)
The City’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
53 Note 11: Defined Benefit Pension Plans (Continued)
c. Proportionate Share of Net Pension Liability
The City’s proportionate share of the net pension liability for the miscellaneous Plan as of the June 30, 2023 and 2024 fiscal years was as follows:

Proportionate Share - June 30, 2023 0.21503%
Proportionate Share - June 30, 2024 0.21605%
Change - Increase (Decrease) 0.00102%
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.9 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentagepoint lower (5.9 percent) or 1 percentage-point higher (7.9 percent) than the current rate:

Discount Rate - 1% Current Discount Discount rate + 1%
(5.9%) (6.9%) (7.9%)
Plan's Net Pension
Liability 16,181,949 $ 10,803,222 $ 6,376,067 $
Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.

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

Net difference between
projected and actual
earnings on pension plan
investments
5-year straight-line amortization

All other amounts Straight-line amortization over the expected average remaining service lives (EARSL) of all members that are provided with benefits (active, inactive and retired) as of the beginning of the measurement period
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
54 Note 11: Defined Benefit Pension Plans (Continued)
c. Proportionate Share of Net Pension Liability (Continued) The EARSL for PERF C for the measurement period ending June 30, 2023 is 3.8 years, which was obtained by dividing the total service years of 600,538 (the sum of remaining service lifetimes of the active employees) by 160,073 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.
d. Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of the start of the measurement period (July 1, 2022), the City’s net pension liability was $10,061,592. For the measurement period ending June 30, 2023 (the measurement date), the City incurred a pension expense of $1,751,524.

As of June 30, 2024, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Differences between expected and
actual experience 466,276 $ - $
Changes of assumptions 652,239 -
Net difference between projected and
actual earnings on pension plan
investments 1,749,139 -
Changes in employer's proportion 131,658 -
Differences between the employer’s
contributions and the employer’s
proportionate share of contributions - (414,308)
Pension contributions subsequent to
measurement date 1,113,980 -
Total 4,113,292 $ (414,308) $
The amounts above are net of outflows and inflows recognized in the 2022-23 measurement period expense. Contributions subsequent to the measurement date of $1,113,980 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:

Fiscal Year
Ended
June 30:

Deferred
Outflows/(Inflows)
of Resources
2025 728,577 $
2026 505,240
2027 1,300,997
2028 50,190
2029 -
Thereafter -
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
55 Note 11: Defined Benefit Pension Plans (Continued)
e. Payable to the Pension Plan
At June 30, 2024, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year then ended.

PARS Retirement Enhancement Plan
a. General Information about the Pension Plan
Plan Description
The City established an agent multiple-employer defined benefit Retirement Enhancement Plan (PARS-REP) administered by Public Agency Retirement System (PARS) for its Central Management Team (CMT) effective July 1, 2007. PARS-REP is a defined benefit 401 (a) taxqualified multiple agency trust and meets the requirements of a pension trust under California Government code.

Benefits Provided
The plan provides supplemental retirement benefits in addition to CalPERS. Created in 1991 and amended in 1999, the PARS-REP plan has a master agreement between Phase II Systems - the Plan Administrator, Union Bank of California - the Custodian of funds and various participating agencies. The plan provides supplemental retirement benefits in addition to CalPERS. The Director of Finance/ City Treasurer is the internal plan administrator and bears the responsibility of completing and executing all plan documents, logistical payroll set-up, providing information on new participants and continuing disclosure in future years. Upon meeting the eligibility requirements, the plan provides a supplemental retirement benefit equal to the "3.0% at 55" plan factor (formula is a static 3.0% at age 55 and older), less the CalPERS "2% at 55" plan factors for years of City services as a CMT member. Employees will be eligible for the benefit upon attaining age 50 with two years of City service as a CMT member and concurrent CalPERS retirement. The plan was designed to reduce the high-level of turnover in top management and support the City's goal of retaining quality employees to ensure good public service. The City later added the City Manager to the PARS-REP plan under a different tier in 2008. The latter individual received a "1% at 65" plan through PARS-REP. The City has full discretionary authority to control, amend, modify or terminate this plan at any time. Effective, January 1, 2013, the City entered into the PARS-REP plan under which the City Manager will no longer be covered under the plan.

Employees Covered
At June 30, 2024, the following employees were covered by the benefit terms of the Plan:

Description Members
Actives -
Terminated vested and other inactives -
Retirees and beneficiaries 6
Total 6

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
56 Note 11: Defined Benefit Pension Plans (Continued)
a. General Information about the Pension Plan (Continued) Funding Policy
The City contributed 7.00% of eligible employees' gross wages to fund the benefits available under this plan in prior years. Employee contributions are not required. The City contributed $24,400 during fiscal year 2024 to the Plan.

PARS-REP issues a separate comprehensive annual financial report. Copies of PARS-REP annual financial report may be obtained from the PARS-REP Executive Office, 3961 MacArthur Boulevard, Suite 200, Newport Beach, California 92660.
b. Net Pension Liability
Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2024 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2023 total pension liability. The June 30, 2024 total pension liability was based on the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions
Discount Rate 6.00%
Inflation Not applicable, no active participants.

Salary Increases Not applicable, no active participants.

Investment Rate of Return 6.00%
Cost of Living Adjustments 2.00%
Mortality RP-2000 Male rates projected to 2030 using Scale BB (as prescribed by PARS).

RP-2000 Female rates projected to 2030 using Scale BB (as prescribed by PARS).

Retirement Not applicable, no active participants.

Maximum Benefits and Salary Salary used in the calculation of final average compensation is subject to the limitations of IRC 401(a)(17). The limit is assumed to increase 2.75% per annum.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
57 Note 11: Defined Benefit Pension Plans (Continued)
b. Net Pension Liability (Continued)
Long-term Expected Rate of Return
The best-estimate range for the long-term expected rate of return is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. The capital market assumptions are per actuarial investment consulting practice as of June 30, 2024 are as follows:

Long-Term Long-Term
Expected Expected
Arithmetic Geometric
Target Real Rate Real Rate
Asset Class Index Allocation of Return of Return
US Cash BAML 3-Mon T-Bills 5.72% 0.94% 0.91%
US Core Fixed Income Bloomberg Barclays Aggregate 33.24% 2.52% 2.36% US Short (1-3 Yr) Gov/Credit Bonds Bloomberg US Gov/Credit 1-3 Yr TR USD 9.92% 1.65% 1.59% US High Yield Bonds ICE BofA US High Yield TR USD 1.49% 4.43% 3.87% US Large & Mid Cap Equity Russell 1000 TR USD 26.30% 5.41% 3.74% US Mid Cap Equity Russell Mid Cap TR USD 4.96% 5.98% 3.90% US Small Cap Equity Russell 2000 TR USD 7.44% 6.99% 4.41% Foreign Developed Equity MSCI EAFE NR USD 5.96% 6.92% 5.12% Emerging Markets Equity MSCI EM NR USD 3.23% 9.34% 6.21% US REITs FTSE Nareit All Equity REITs TR 1.74% 6.91% 4.71% Assumed Inflation - Mean 2.31% 2.30%
Assumed Inflation - Standard Deviation 1.45% 1.45%
Portfolio Real Mean Return 4.19% 3.68%
Portfolio Nominal Mean Return 6.50% 6.09%
Portfolio Standard Deviation 9.56%
Long-Term Expected Rate of Return 6.00%
Change in Assumptions
There were no changes of 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.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
58 Note 11: Defined Benefit Pension Plans (Continued)
b. Net Pension Liability (Continued)
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 asset values. Alternative evaluations of projected solvency are allowed, if such evaluation can reliably be made.

Pension Plan Fiduciary Net Position
Information about the plan’s fiduciary net position are issued in a separate comprehensive annual financial report and may be obtained from the PARS-REP Executive Office, 3961 MacArthur Boulevard, Suite 200, Newport Beach, California 92660. c. Changes in the Net Pension Liability
The following table shows the changes in net pension liability recognized over the measurement period for the PARS Plan.

Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability
(c) = (a) - (b)
Balance as of June 30, 2023 834,746 $ 711,998 $ 122,748 $ Changes for the year:

Interest on the total pension liability 52,190 - 52,190 Benefit payments (64,649) (64,649) -
Employer contributions - 24,400 (24,400)
Net investment income - 76,537 (76,537)
Effect of economic/demographics
gains or losses 25,049 - 25,049
Effect of assumption changes
or inputs 39,793 - 39,793
Administrative expenses - (3,653) 3,653
Balance as of June 30, 2024 887,129 $ 744,633 $ 142,496 $ Increase (Decrease)
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
59 Note 11: Defined Benefit Pension Plans (Continued)
c. Changes in the Net Pension Liability (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City of Lawndale, calculated using the discount rate of 6.50%, as well as what the Plan's net pension liability would be if it were calculated using a discount rate that is 1 % point lower (5.50%) or 1% point higher (7.50%) than the current rate.

Discount Rate - 1% Current Discount Discount rate + 1%
(5.00%) (6.00%) (7.00%)
Net Pension Liability 232,228 $ 142,496 $ 65,865 $
d. Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions As of the start of the measurement period, July 1, 2023, the net pension liability was $122,748.

For the measurement period ending June 30, 2024, the City incurred a pension expense of $84,356 for the PARS Plan. A complete breakdown of the pension expense is as follows:

Description Amount
Interest on total pension liability 52,190 $
Administrative expenses 3,653
Expected investment return of net
investment expenses (45,409)
Recognition of deferred inflows/outflows
of resources:

Economic/demographic gains or losses 25,049
Assumption changes or inputs 39,793
Investment gains or losses 9,080
Pension expense $ 84,356
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 City.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
60 Note 11: Defined Benefit Pension Plans (Continued)
d. Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
As of June 30, 2024, the City reported deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Net difference between projected
and actual earnings $ - 16,732 $
Total 16,732 $ - $
Amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:

Fiscal Year Ended
June 30
Deferred Inflows
of Resources
2025 4,375 $
2026 25,545
2027 (6,964)
2028 (6,224)
2029 -
Thereafter -
For the fiscal year ended June 30, 2024, the City recognized pension expense of $84,356.

Note 12: Other Post-Employment Benefits Plan
Plan Description
The City provides retiree medical benefits under the CalPERS health plan which provides medical insurance benefits to eligible retirees and their spouses in accordance with various labor agreements. The plan is considered to be a single employer defined benefit plan. Copies of the CalPERS annual financial report may be obtained from the CalPERS Executive Office, 400 P Street, Sacramento, California 95814.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
61 Note 12: Other Post-Employment Benefits Plan (Continued) Employees Covered
As of the June 30, 2024, actuarial valuation, membership of the plan consisted of the following:

Participating active employees 49
Inactive employees receiving benefits 26
Inactive employees entitled to, but not receiving benefits - Total number of participants 75
Contributions
The contribution requirements of plan members and the City are established and may be amended by the City Council, and/or the employee associations. The City is currently funding this OPEB obligation based on a pay-as-you-go basis. For the measurement date ended June 30, 2024, the City's cash contributions were $168,729.

Total OPEB Liability
The City's total OPEB liability was measured as of June 30, 2024 and was determined by an actuarial valuation dated June 30, 2024, based on the following actuarial methods and assumptions:

Actuarial Assumptions June 30, 2024 Measurement Date
Actuarial Valuation Date June 30, 2024
Contribution Policy No pre-funding
Discount Rate 4.09% in 2024
General Inflation 2.30%
Mortality, Retirement,
Disability, Termination
Based on CalPERS 2017 CalPERS Mortality for
Miscellaneous and School Employees
Salary increases 2.80% per year
Medical Trend 4% per year
Healthcare Participation Current Actives:
100%
Current Retirees:
100%
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
62 Note 12: Other Post-Employment Benefits Plan (Continued) Change of Assumptions
The discount rate changed from 3.86% to 4.09%
Discount Rate
The discount rate used to measure the total OPEB liability was 4.09%. The discount rate is based on the most recent municipal bond index. The City does not participate in a trust fiduciary fund.

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

Total OPEB
Liability
Balance at June 30, 2023
(6/30/23 measurement date) 5,386,567 $
Changes recognized for the measurement period:

Service cost 255,177
Interest on total OPEB liability 213,483
Contributions – employer -
Benefit payments (168,729)
Administrative expense -
Experience (gains)/losses 1,180,042
Change in assumptions (103,638)
Implicit rate credit (53,486)
Net change in total OPEB liability 1,322,849
Balance at June 30, 2024
(6/30/24 measurement date) $ 6,709,416
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
63 Note 12: Other Post-Employment Benefits Plan (Continued) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one or one percentage point higher than the current rate, for measurement period ended June 30, 2024:
1% Decrease
(3.09%)
Current Discount
Rate (4.09%)
1% Increase
(5.09%)
Total OPEB Liability 7,779,013 $ 6,709,416 $ 5,840,965 $ Sensitivity of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the total 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, 2024:
1% Decrease
Current
Healthcare Cost
Trend Rates 1% Increase
Total OPEB Liability 5,668,738 $ 6,709,416 $ 8,041,850 $ OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2024, the City recognized OPEB expense of $502,402. A complete breakdown of OPEB expense is as follows:

OPEB Expense Detail
Description Amount
Service cost 255,177 $
Interest cost 213,483
Recognition of experience (gains)/loss deferrals 101,496 Recognition of assumption change deferrals (67,754)
Total OPEB expense 502,402 $
As of fiscal year ended June 30, 2024, the City reported deferred outflows and deferred inflows of resources related to OPEB from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Difference between expected and actual experience 821,299 $ - $ Changes of assumptions - (284,474)
Total 821,299 $ $ (284,474)
City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
64 Note 12: Other Post-Employment Benefits Plan (Continued) Amount reported as deferred outflows related to OPEB will be recognized in future OPEB expense as follows:

Fiscal Year
Ended
June 30,
Deferred
Outflows/
Inflows of
Resources
2025 33,742 $
2026 33,742
2027 26,520
2028 9,686
2029 204,563
Thereafter 228,572
Note 13: Commitments and Contingencies
As of June 30, 2024, in the opinion of City Management, there were no additional outstanding commitments or contingencies that would have a significant effect on the financial position of the City.

Note 14: Successor Agency to the Former Lawndale Redevelopment Agency On December 29, 2011, the California Supreme Court upheld AB 1X 26 that provides for the dissolution of all redevelopment agencies in the State of California. The Lawndale Successor Agency (the Successor Agency), a legally separate entity from the City itself, assumed the former Lawndale Redevelopment Agency (RDA)'s assets and obligations, and is responsible for winding down the remaining activities of the former RDA.

After enactment of the law, redevelopment agencies in the State of California could not enter into new projects, obligations or commitments. Subject to the control of an 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 are only allocated revenue in the amount that is necessary to pay the estimated annual installment payments on the enforceable obligations as approved by the Successor Agency Oversight Board and the California Department of Finance.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
65 Note 14: Successor Agency to the Former Lawndale Redevelopment Agency (Continued) a. Cash and Investments
As of June 30, 2024, cash and investments were reported in accompanying financial statements as follows:

Lawndale
Successor
Agency
Cash and investments 2,153,331 $
Cash and investments held with fiscal agents 2,418,649
Total 4,571,980 $
b. Long-Term Debt
A description of long-term debt outstanding of the Successor Agency as of June 30, 2024, is as follows:

Balance at Balance at Due Within
June 30, 2023 Additions Deletions June 30, 2024 One Year Tax Allocation Bonds
Tax Allocation Bonds, Series 2009 17,120,000 $ - $ 370,000 $ 16,750,000 $ 385,000 $ Bonds Discount (89,291) - (4,234) (85,057) -
Total Tax Allocation Bonds 17,030,709 - 365,766 16,664,943 385,000 Direct Borrowings
Tax Allocation Loan Agreement Note 870,608 - 83,453 787,155 86,499 Agreements with City 17,130,490 207,875 1,599,503 15,738,862 1,599,506 Total Direct Borrowings 18,001,098 207,875 1,682,956 16,526,017 1,686,005 Total 35,031,807 $ 207,875 $ 2,048,722 $ 33,190,960 $ 2,071,005 $ Tax Allocation Bonds, Series 2009
On November 1, 2009, the RDA issued $20,545,000 of Tax Allocation Bonds, Series 2009 to finance public improvements and redevelopment projects benefitting the Project Areas. Interest rates range from 2% to 5.6% with interest payable semiannually on February 1 and August 1 and principal maturing annually on August 1. Pursuant to Assembly Bill 1X 26, the bond was transferred to the Successor Agency from the former RDA on February 1, 2012. The bond is secured solely by future tax increment revenues allocated to the Successor Agency. As of June 30, 2024, the outstanding principal on the bonds was $16,750,000, and relating unamortized discount was $85,057.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
66 Note 14: Successor Agency to the Former Lawndale Redevelopment Agency (Continued) b. Long-Term Debt (Continued)
The debt service schedule for the Tax Allocation Bonds, Series 2009 is as follows:

Tax Allocation Bonds, Series 2009
Year Ending
June 30, Principal Interest Total
2025 385,000 $ 909,700 $ 1,294,700 $
2026 405,000 888,938 1,293,938
2027 430,000 865,975 1,295,975
2028 455,000 841,638 1,296,638
2029 480,000 815,925 1,295,925
2030-2034 2,315,000 2,973,987 5,288,987
2035-2039 4,185,000 2,826,312 7,011,312
2040-2044 5,465,000 1,507,138 6,972,138
2045 2,630,000 146,575 2,776,575
Total 16,750,000 $ 11,776,188 $ 28,526,188 $
The remedies available to the Trustee and the owners of the Bonds upon an event of default under the Indenture are dependent upon regulatory and judicial actions enforceable through various legal instruments by limitations imposed by bankruptcy, reorganization, solvency or other similar laws affecting the rights of creditors and by equitable remedies and proceedings.

Tax Allocation Loan Agreement Note
On April 30, 2002, the RDA entered into a Tax Allocation Loan Agreement with the California Infrastructure and Economic Development Bank (CIEDB). The CIEDB agreed to loan the former RDA an amount, up to $2,000,000, to be used by the former RDA for the Hawthorne Boulevard Revitalization Project.

Pursuant to Assembly Bill 1X 26, the loan was transferred to the Successor Agency from the former RDA on February 1, 2012. The loan is secured by future tax increment revenues and bears interest at a rate of 3.65% per annum. As of June 30, 2007, the $2,000,000 of loan proceeds were fully disbursed under the loan agreement. As of June 30, 2024, the outstanding principal on the note was $787,155.

City of Lawndale
Notes to Financial Statements (Continued)
For the Fiscal Year Ended June 30, 2024
67 Note 14: Successor Agency to the Former Lawndale Redevelopment Agency (Continued) b. Long-Term Debt (Continued)
The debt service schedule for the Tax Allocation Loan Agreement Note is as follows:

Tax Allocation Loan Agreement Note
Year Ending
June 30, Principal Interest Total
2025 86,499 $ 27,153 $ 113,652 $
2026 89,657 23,938 113,595
2027 92,929 20,605 113,534
2028 96,321 17,152 113,473
2029 99,837 13,572 113,409
2030-2032 321,912 17,905 339,817
Total 787,155 $ 120,325 $ 907,480 $
Agreements with City
The City previously loaned the former RDA funds prior to dissolution for various redevelopment activities. The repayment of these amounts has been approved by the California Department of Finance. Additionally, the former RDA agreed to reimburse the City for the debt service on the lease, under the terms of a Public Works Agreement between the City and former RDA.

This reimbursement has also been approved by the California Department of Finance. With the dissolution of the City's former RDA pursuant to AB 1X 26, repayment of the loans and reimbursement of the debt service on the lease is now being made by the Successor Agency.

During the 2015-16 fiscal year, the State of California passed Senate Bill 107 (SB 107) which amended the Health and Safety Code to require interest on loans between the City and the Successor Agency to be calculated quarterly using a 3% simple interest rate, from the previously required historical LAIF compounding interest rate. SB 107 also requires that any amount received relating to these outstanding balances must be applied towards the outstanding principal balance before it may be applied towards accrued interest. The Successor Agency experienced an extraordinary loss as a result of the revolution of the receivables and interest income earned on the receivables.

REQUIRED SUPPLEMENTARY

INFORMATION

THIS PAGE INTENTIONALLY LEFT BLANK
City of Lawndale
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024
68 Note 1: Stewardship, Compliance and Accountability
Budgetary Information
Procedures for establishing the budgetary data reflected in the budgetary comparison schedules are as follows:
x The annual budget adopted by the City Council provides for the general operation of the City. It includes a forecast of revenues for the fiscal year and proposed expenditures. x The City Council approves total budgeted appropriations and any amendments to appropriations during the year for all governmental funds. This "appropriated budget" covers substantially all City expenditures, with the exception of debt service on bond issues which expenditures constitute legally authorized "non-appropriated budget." Actual expenditures may not exceed budgeted appropriations at the fund level. All appropriations lapse at yearend unless a carryover is authorized by the City Manager. x Purchase commitments are recorded as encumbrances when purchase orders or contracts are issued. These encumbrances represent an allocation of fund balances. When the related goods or services are received, the encumbrance is liquidated and an expenditure and liability for payment to the vendor are recorded.
x Budgets for the General Fund, Special Revenue Funds, and the Capital Projects Fund are adopted on a basis consistent with accounting principles generally accepted in the United States of America (U.S. GAAP). There were no budgets adopted for the Justice Assistance Grant Fund, Park Development Fund, SB2 Housing Grant Fund, LA County Park Maintenance Grant Fund, Local Early Action Plan (LEAP) Fund, and Art in Public Places Fund in the current year.

THIS PAGE INTENTIONALLY LEFT BLANK
City of Lawndale
Budgetary Comparison Schedule
General Fund
For the Fiscal Year Ended June 30, 2024
69 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 31,368,608 $ 31,368,608 $ 31,368,608 $ - $ Resources (Inflows):

Taxes 11,996,466 11,996,466 12,718,464 721,998
Licenses and permits 796,000 796,000 709,505 (86,495)
Intergovernmental 4,400,000 4,400,000 4,688,478 288,478 Charges for services 886,320 886,320 1,481,997 595,677
Use of money and property 583,159 583,159 1,073,207 490,048 Fines and forfeitures 810,000 810,000 951,743 141,743
Miscellaneous 35,000 43,670 11,931 (31,739)
Proceeds from sale of capital asset - (8,670) 11,510 20,180 Amounts Available for Appropriations 50,875,553 50,875,553 53,015,443 2,139,890 Charges to Appropriation (Outflows):

General government 4,887,719 5,089,214 4,628,649 460,565 Public safety 7,190,959 7,193,959 7,191,995 1,964
Code enforcement and animal control 1,336,862 1,354,228 1,349,507 4,721 Housing 1,089,711 1,246,831 1,121,545 125,286
Recreation and community services 1,038,230 1,040,268 968,317 71,951 Public works 2,348,961 2,394,890 2,140,222 254,668
Capital outlay 385,500 387,500 43,385 344,115
Debt service:

Principal retirement 45,748 45,748 45,748 -
Interest and fiscal charges 11,102 12,165 12,165 -
Transfers out - - 155,729 (155,729)
Total Charges to Appropriations 18,334,792 18,764,803 17,657,262 1,107,541 Budgetary Fund Balance, June 30 32,540,761 $ 32,110,750 $ 35,358,181 $ 3,247,431 $ City of Lawndale
Budgetary Comparison Schedule
Restricted Urban Development
For the Fiscal Year Ended June 30, 2024
70 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 5,835,051 $ 5,835,051 $ 5,835,051 $ - $ Resources (Inflows):

Use of money and property 26,000 26,000 65,205 39,205
Amounts Available for Appropriations 5,861,051 5,861,051 5,900,256 39,205 Charges to Appropriation (Outflows):

Transfers out 164,172 164,172 164,172 -
Total Charges to Appropriations 164,172 164,172 164,172 - Budgetary Fund Balance, June 30 5,696,879 $ 5,696,879 $ 5,736,084 $ 39,205 $ City of Lawndale
Budgetary Comparison Schedule
ARPA Fund
For the Fiscal Year Ended June 30, 2024
71 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance (deficit), July 1 (95,549) $ (95,549) $ (95,549) $ - $ Resources (Inflows):

Intergovernmental - - 1,561,653 1,561,653
Use of money and property - - 242,240 242,240
Amounts Available for Appropriations (95,549) (95,549) 1,708,344 1,803,893 Charges to Appropriation (Outflows):

General government 132,000 355,609 339,851 15,758
Public safety - 189,600 230,550 (40,950)
Code enforcement and animal control - 298,412 - 298,412 Capital outlay 1,275,400 5,000,981 991,252 4,009,729
Total Charges to Appropriations 1,407,400 5,844,602 1,561,653 4,282,949 Budgetary Fund Balance, June 30 (1,502,949) $ (5,940,151) $ 146,691 $ 6,086,842 $ City of Lawndale
Schedule of the City’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date
CalPERS Cost Sharing Miscellaneous Plan
Last Ten Years
72 Measurement Date
Proportion of the net
pension liability1
Proportionate share of
the net pension liability Covered payroll
Proportionate share of
the net pension liability
as a percentage of
covered payroll
Proportionate share of the
fiduciary net position as a
percentage of the Plan's
total pension liability
6/30/2014 0.007124% 4,213,742 $ 3,763,636 $ 111.96% 79.82% 6/30/2015 0.064474% 4,425,429 3,608,780 122.63% 78.40%
6/30/2016 0.069070% 5,976,726 3,502,895 170.62% 74.06%
6/30/2017 0.071076% 7,048,744 3,654,304 192.89% 73.31%
6/30/2018 0.071947% 6,933,016 3,506,568 197.72% 77.51%
6/30/2019 0.074751% 7,659,716 3,400,803 225.23% 76.68%
6/30/2020 0.077080% 8,386,672 3,590,921 233.55% 75.54%
6/30/2021 0.086230% 4,663,673 3,622,805 128.73% 87.14%
6/30/2022 0.087107% 10,061,592 3,379,109 297.76% 73.63% 6/30/2023 0.216046% 10,803,222 3,574,506 302.23% 72.83% 1 Proportion of the net pension liability represents the plan's proportion of PERF C, which includes both the Miscellaneous and Safety Risk Pools excluding the 1959 survivors Risk Pool.

City of Lawndale
Schedule of Plan Contributions
CalPERS Cost Sharing Miscellaneous Plan
Last Ten Years
73 Fiscal Year
Actuarially
Determined
Contribution
Contributions in Relation to the
Actuarially Determined
Contribution
Contribution
Deficiency
(Excess) Covered payroll
Contributions as a
Percentage of
Covered Payroll
2014-2015 408,984 $ (408,984) $ - $ 3,608,780 $ 11.33%
2015-2016 492,655 (492,655) - 3,502,895 14.06%
2016-2017 654,502 (654,502) - 3,654,304 17.91%
2017-2018 600,369 (600,369) - 3,506,568 17.12%
2018-2019 726,239 (726,239) - 3,400,803 21.35%
2019-2020 782,158 (782,158) - 3,590,921 21.78%
2020-2021 883,365 (883,365) - 3,622,805 24.38%
2021-2022 947,169 (947,169) - 3,379,109 28.03%
2022-2023 1,052,023 (1,052,023) - 3,574,506 29.43%
2023-2024 1,113,980 (1,113,980) - 4,141,789 26.90%
Notes to Schedule:

Change in Benefit Terms:

Change in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.There were no assumption changes for 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses. The new policy also does not utilize a five-year ramp-down on investment gains/losses. These changes apply only to new UAL bases established on or after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.

There were no changes to benefit terms that applied to all members of the Public Agency Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.

City of Lawndale
Schedule of Changes in Net Pension Liability and Related Ratios as of the Measurement Date
PARS Retirement Enhancement Plan
For the Fiscal Year Ended June 30, 2024
74 Measurement Date 2024 2023 2022 2021 2020 2019
Total Pension Liability
Service cost - $ - $ - $ - $ - $ 24,739 $
Interest on the total pension liability 52,190 52,912 53,042 53,430 57,391 56,830 Effect of economic/demographic gains or losses 25,049 - 7,702 - (67,384) - Effect of assumption changes or inputs 39,793 - - - 4,554 (42,305) Benefit payments, including refunds of employee contributions (64,649) (63,381) (62,138) (56,764) (54,265) - Net Change in Total Pension Liability 52,383 (10,469) (1,394) (3,334) (59,704) 39,264 Total Pension Liability - Beginning 834,746 845,215 846,609 849,943 909,647 870,383 Total Pension Liability - Ending (a) 834,746 887,129 845,215 846,609 849,943 909,647 Plan Fiduciary Net Position
Employer contributions 24,400 30,997 48,680 54,070 - 35,683 Net investment income 76,537 48,035 (108,611) 151,416 21,288 42,049 Benefit payments, including refunds of employee contributions (64,649) (63,381) (62,138) (56,764) (54,265) (42,305) Administrative expenses (3,653) (3,584) (4,149) (3,956) (3,535) (3,447) Net Change in Fiduciary Net Position 32,635 12,067 (126,218) 144,766 (36,512) 31,980 Plan Fiduciary Net Position - Beginning 711,998 699,931 826,149 681,383 717,895 685,915 Plan Fiduciary Net Position - Ending (b) 711,998 744,633 699,931 826,149 681,383 717,895 Plan Net Pension Liability - Ending (a) - (b) $ 122,748 142,496 $ 145,284 $ 20,460 $ 168,560 $ 191,752 $ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 83.9% 85.3% 82.8% 97.6% 80.2% 78.9%
Covered Payroll(1) N/A N/A N/A N/A N/A N/A
Plan Net Pension Liability as a Percentage of Covered Payroll N/A N/A N/A N/A N/A N/A (1)There are no active employees eligible for the plan starting for measurement date 2019. (2)No actuarial valuation was performed for 2016.

Notes to Schedule:

Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the Public Agency Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.

Changes in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.There were no assumption changes for 2021.

For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount.

In addition, the new policy does not utilize a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and noninvestment gains/losses. The new policy also does not utilize a five-year ramp-down on investment gains/losses. These changes apply only to new UAL bases established on or after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate. 75 2018 2017 2016 (2) 2015
$ 28,713 24,018 $ - $ 45,100 $
50,372 53,113 - 42,181
- 11,039 - -
41,097 - - -
(14,562) (21,451) - (8,974)
105,620 66,719 - 78,307
698,044 803,664 640,349 562,042
803,664 870,383 640,349 562,042
19,889 19,890 - 39,254
60,634 40,514 - 14,293
(14,562) (21,451) - (8,974)
(3,149) (3,463) - (2,964)
62,812 35,490 - 41,609
587,613 650,425 586,056 544,447
650,425 685,915 586,056 544,447
$ 153,239 184,468 $ 54,293 $ 17,595 $

78.8% 80.9% 91.5% 91.5%
$ 304,044 314,042 $ 295,188 $ 404,081 $

58.7% 50.4% 18.4% 13.4%
City of Lawndale
Schedule of Plan Contributions
PARS Retirement Enhancement Plan
Last Ten Years
76 Fiscal Year
Actuarially
Determined
Contribution
Contribution in
Relation to the
Actuarially
Determined
Contribution
Contribution
Deficiency
(Excess) Covered payroll (1)
Contributions as
a Percentage of
Covered Payroll
2014-2015 39,254 $ (39,254) $ - $ 404,081 $ 9.71%
2015-2016 26,331 (19,636) 6,695 295,188 8.92%
2016-2017 40,955 (19,889) 21,066 304,044 13.47%
2017-2018 41,069 (19,890) 21,179 314,042 13.08%
2018-2019 53,827 (35,683) 18,144 N/A N/A
2019-2020 55,442 - 55,442 N/A N/A
2020-2021 24,980 (54,070) (29,090) N/A N/A
2021-2022 24,980 (48,680) (23,700) N/A N/A
2022-2023 7,097 (30,997) (23,900) N/A N/A
2023-2024 7,097 (24,400) (17,303) N/A N/A
(1)There are no active employees eligible for the plan starting in fiscal year 2019.

Note to Schedule:

Actuarial Cost Method
Amortization Method/Period
Asset Valuation Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Mortality Rate Table
Post Retirement Benefit Increase
The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2022-23 were from the June 30, 2021 Funding Valuation Report.

Entry Age Normal
For details, see June 30, 2021 Funding Valuation Report.

Fair Value of Assets

6.00%

2.00%
Varies by Entry Age and Service
The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries.

The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter.

City of Lawndale
Schedule of Investment Returns
PARS Retirement Enhancement Plan
Last Ten Years
77 Fiscal Year Net Money-Weighted Rate of Return
2015 2.48%
2016 -0.14%
2017 10.14%
2018 6.15%
2019 6.18%
2020 3.08%
2021 21.49%
2022 -13.05%
2023 6.91%
2024 10.91%
City of Lawndale
Schedule of Changes in the Total OPEB Liability and Related Ratios Last Ten Years*
78 Fiscal Year 2024 2023 2022 2021 2020 2019 2018
Total OPEB Liability
Service cost 255,177 $ 267,581 $ 447,040 $ 425,674 $ 205,330 $ 184,378 $ 179,443 $ Interest on the total OPEB liability 213,483 196,877 166,575 155,567 159,173 143,562 146,967 Experience (gains)/losses 1,180,042 (1,136) (581,425) - 276,830 - - Changes in assumptions (103,638) (250,352) (1,769,151) 46,222 1,930,822 209,309 - Changes in benefit terms - - - - - - -
Benefit payments (168,729) (238,584) (230,013) (213,405) (104,378) (99,021) (95,212) Implicit subsidy credit (53,486) - - - - - -
Net change in total OPEB liability (25,614) 1,322,849 (1,966,974) 414,058 2,467,777 438,228 231,198 Total OPEB liability - beginning 5,412,180 5,386,567 7,379,154 6,965,096 4,497,319 4,059,091 3,827,893 Total OPEB liability - ending (a) $ 5,386,567 6,709,416 $ 5,412,180 $ 7,379,154 $ 6,965,096 $ 4,497,319 $ 4,059,091 $ Plan fiduciary net position as a percentage of the total OPEB liability 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Covered-employee payroll(1) $ 3,820,311 4,141,789 $ 3,174,733 $ 2,574,004 $ 2,535,647 $ 2,918,274 $ 2,935,427 $ Net OPEB liability as a percentage of covered-employee payroll 161.99% 141.00% 170.48% 286.68% 274.69% 154.11% 138.28% Notes to Schedule:
(1)Contributions to the OPEB plan are not based on a measure of pay, therefore covered employee payroll is used.

No assets are accumulated in a trust that meets the criteria of GASB 75 to pay related benefits. * Historical information is required only for measurement for which GASB 75 is applicable.

Changes in assumptions: For 2024, the discount rate increased from 3.86% to 4.09% based on the municipal bond index. For 2023, the discount rate increased from 3.45% to 3.86% based on the updated municipal bond index. Payroll growth, mortality, termination and retirement rate assumptions have been updated from CalPERS Experience Study and Review of Actuarial Assumptions published in December 2017 to the most recent study published in November 2021. Healthcare trend rates have been updated from 4.00% to Getzen 2022 table that reflects actual premium increases from 2022 to 2023 followed by 6.50% in 2023 that decreases gradually to an ultimate rate of 3.94% in 2075 for non-Medicare and 4.00% for all years on/after 2023 for Medicare. Percentage of active employees assumed to elect spousal coverage at retirement has been reduced from 80% to 25%.

SUPPLEMENTARY INFORMATION

THIS PAGE INTENTIONALLY LEFT BLANK
City of Lawndale
Non-Major Governmental Funds
79 Special Revenue Funds
The following special revenue funds have been classified as non-major funds:

Gas Tax - To account for highway users tax received under Street and Highways Code Sections 2103, 2105, 2106, and 2107 and expenditures of money apportioned for maintenance, rehabilitation, or improvement of public streets.

Air Quality - To account for quarterly allocations received from the California Air Resources Board – South Coast Air Quality Management District per Assembly Bill 2766 to be used for clean transportation programs and reduction of vehicle emissions.

Proposition A Local Transit Assistance - To account for the Los Angeles County Metropolitan Transportation Authority “per capita” allocation of twenty-five percent Proposition A half-cent sales tax effective July 1982 and designated for Local Return Programs to be used exclusively for public transit.

Narcotics Forfeiture - To account for resources used solely for investigation, detection and prosecution of criminal drug activities.

State COPS Grant - To account for money passed through the California Citizens Option for Public Safety (COPS) program to the Los Angeles County Supplemental Law Enforcement Services Account (SLESA) to local governments allocated based on population to be used exclusively to supplement existing frontline municipal police services.

CA Law Enforcement Equipment - To account for funds received from the State of California to be expended exclusively for law enforcement equipment.

Used Oil Recycling Grant - To account for money received from the California Department of Resources Recycling and Recovery (CalRecyle) based on “per capita” to administer the local used oil and used oil filter collection/recycling program as outlined in Public Resources Code Section 48691.

Lawndale Cable Usage Corporation - Accounts for Local Access and Franchise fees received by the nonprofit California Corporation and used to supplement the Lawndale CityTV (Channel 3) and Lawndale Community TV (Spectrum Channel 22 and Frontier Channel 29) costs for communication and transparency to the local community.

Department of Conservation Grant - To account for funds received and expended for park renovation projects.

Justice Assistance Grant - To account for federal funds in the City’s law enforcement program.

Park Development - To account for park development fees assessed on new construction in accordance with Government Code Section 66000 et al. to be expended on park capital improvements.

Measure M Local Return - To account for the Los Angeles County Metropolitan Transportation Authority Traffic Improvement Plan Measure M half-cent sales tax effective July 2017 and designated for local jurisdictions to augment existing revenues for improving the efficiency and operations of streets and roads and/or increasing alternative transportation choices.

LA County Parks Maintenance Grant - To account for maintenance of parks and recreational facilities.

SB1 RMRA - To account for the State of California Road Maintenance and Rehabilitation Account (RMRA) funding received from taxes on gasoline and apportioned in accordance with the Street and Highway Code Section 2032(h). The funding is designated for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system.

City of Lawndale
Non-Major Governmental Funds (Continued)
80 Special Revenue Funds (Continued)
Ground Water Sustainability - To account for “AB 939” refuse fees to be expended on a groundwater sustainability program per Section 10730 of the Water Code and Lawndale Municipal Code Section

5.08.070.

Disability Access (AB 1379) - To account for the 90% share of the $4 State disability access and education fee collected on each business license issued in the City and restricted for certified access specialist training and certification, and/or to facilitate compliance with construction-related accessibility requirements per Government Code 4467 (b)(1).

Measure W Safe Clean Water - To account for the allocation of funds for improvements to the City’s stormwater collection system.

SB1383 Local Assistance - To account for the proceeds and expenses related to Senate Bill 1383, which requires the implementation of solid waste and organic recycling programs beginning on January 1, 2022.

Prop 68 2018 Parks Bond Act - For local park rehabilitation, creation, and improvement grants to local government on a per capita basis.

SB2 Housing Grant - Funding and technical assistance to local governments in California to help cities and counties to prepare, adopt, and implement plans and process improvements that streamline housing approvals and accelerate housing production.

Local Early Action Plan (LEAP) - Provides one-time grant funding to cities and counties to update their planning documents and implement process improvements that will facilitate the acceleration of housing production.

Lawndale Housing Authority Fund - Accounts for 20% of the Annual Recognized Obligation Payments received pursuant to Health and Safety Code section 34177(o)(1) from the Successor Agency of the former Lawndale Redevelopment Agency, which is set aside to provide affordable housing for persons and families of low and moderate income.

Measure A - The safe, clean neighborhood parks, open space, beached, rivers protection, and water conservation measure to levy a special tax and issuing bonds approved by voters on November 8, 2016.

Priority Legislative Budget Projects (PLBP) Grant Fund - To account for the allocation of funds for improvements to the City’s Residential Street Rehabilitation Projects.

Arts in Public Places - To expand the City’s artistic and cultural resources by enhancing the environment and quality of life as new development occurs. To comply with proposed ordinance, a project would include a publicly accessible civic artwork valued at one percent of the project’s building valuation.

City of Lawndale
Non-Major Governmental Funds (Continued)
81 Capital Projects Funds
The following capital projects funds have been classified as non-major funds:

TDA Article 3 (Metro) - To account for funds provided by the State Transportation Development Act (TDA) through the Metro Transportation Commission designated for the design and construction of pedestrian, bicycle, and handicapped amenities.

Proposition C Local Transit Assistance - To account for the Los Angeles County Metropolitan Transportation Authority Proposition C one-half cent sales tax effective April 1991 distributed on a “per capita” basis and designated for street and road expenditures and signal synchronization on streets that carry regularly scheduled Fixed-Route Public Transit Services, most elements of Congestion Management Activities, and some elements Pavement Management Systems.

Community Development Block Grant - To account for expenditures and reimbursement of annual Federal Community Development Block Grant (CDBG) awards administered by the Los Angeles County Development Authority.

Prop C25 Grant - To account for Proposition C 25% transit-related local highway improvement funds designated for the Inglewood Avenue widening project.

Measure R - To account for the Los Angeles County Metropolitan Transportation Authority Measure R halfcent sales tax effective July 2009 and designated for transportation projects including synchronized traffic signals, pothole repairs, improved freeway traffic flow, and other community traffic relief projects.

Metro STPL Exchange 2017 - To account for $578,416 Los Angeles County Metropolitan Transportation Authority (LACMTA) Surface Transportation Program – Local Funds (STP-L) received in a March 13, 2017 exchange for Federal STP-L Funds ($590,220 less 2% fee of $11,804) and designated for street, highway, bridge and tunnel project, pedestrian and bicycle infrastructure and transit capital project eligible costs expended within five years of the exchange.

City of Lawndale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
82 Gas Tax Air Quality
Proposition A
Local Transit
Assistance
Narcotics
Forfeiture
State COPS
Grant
Assets
Cash and investments 558,564 $ 261,569 $ 3,059,556 $ 57,269 $ 303,959 $ Receivables:

Accounts 74,368 10,390 243 - -
Grants - - - - -
Notes and loans - - - - -
Land held for development - - - - -
Total Assets 632,932 $ 271,959 $ 3,059,799 $ 57,269 $ 303,959 $ Liabilities and Fund Balances
Liabilities
Accounts payable 65,259 $ - $ 66,482 $ - $ 10,267 $
Accrued liabilities 9,729 - 8,120 - -
Due to other funds - - - - -
Total Liabilities 74,988 - 74,602 - 10,267
Fund Balances (deficit)
Restricted for:

Community development projects - - - - -
Public safety - - - 57,269 293,692
Recreation and community services - - 2,985,197 - -
Public works 557,944 - - - -
Air quality - 271,959 - - -
Municipal services - - - - -
Housing - - - - -
Unassigned - - - - -
Total Fund Balances 557,944 271,959 2,985,197 57,269 293,692 Total Liabilities and Fund Balances 632,932 $ 271,959 $ 3,059,799 $ 57,269 $ 303,959 $ Special Revenue Funds
(Continued)
83 CA Law
Enforcement
Equipment
Used Oil
Recycling Grant
Lawndale Cable
Usage
Corporation
Department of
Conservation
Grant
Justice
Assistance
Grant
Park
Development
Measure M
Local Return
$ 2,612 - $ 239,983 $ 16,687 $ 127 $ 24,814 $ 2,513,787 $ - - 7,309 - - - 46,116
- - - - - - -
- - - - - - -
- - - - - - -
$ 2,612 - $ 247,292 $ 16,687 $ 127 $ 24,814 $ 2,559,903 $ $ - - $ - $ - $ - $ - $ 122,000 $
- - - - - - 2,066
- - - - 10,000 - -
- - - - 10,000 - 124,066
- - - - - - -
- - - - - - -
- - - 16,687 - 24,814 -
2,612 - - - - - 2,435,837
- - - - - - -
- - 247,292 - - - -
- - - - - - -
- - - - (9,873) - -
2,612 - 247,292 16,687 (9,873) 24,814 2,435,837
$ 2,612 - $ 247,292 $ 16,687 $ 127 $ 24,814 $ 2,559,903 $ Special Revenue Funds
City of Lawndale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
84 LA County
Parks
Maintenance
Grant SB1 RMRA
Groundwater
Sustainability
Disability
Access (AB
1379)
Measure W Safe
Clean Water
Assets
Cash and investments 4,050 $ 1,370,612 $ 683,803 $ 86,130 $ 727,372 $ Receivables:

Accounts - 142,964 49,341 - -
Grants - - - - -
Notes and loans - - - - -
Land held for development - - - - -
Total Assets 4,050 $ 1,513,576 $ 733,144 $ 86,130 $ 727,372 $ Liabilities and Fund Balances
Liabilities
Accounts payable - $ 214,391 $ - $ 86 $ 2,833 $
Accrued liabilities - 3,570 2,614 - 121
Due to other funds - - - - -
Total Liabilities - 217,961 2,614 86 2,954
Fund Balances (deficit)
Restricted for:

Community development projects - - - - -
Public safety - - - - -
Recreation and community services 4,050 - - - -
Public works - 1,295,615 730,530 86,044 724,418
Air quality - - - - -
Municipal services - - - - -
Housing - - - - -
Unassigned - - - - -
Total Fund Balances 4,050 1,295,615 730,530 86,044 724,418 Total Liabilities and Fund Balances 4,050 $ 1,513,576 $ 733,144 $ 86,130 $ 727,372 $ Special Revenue Funds
(Continued)
85 SB1383 Local
Assistance
Prop 68
2018 Parks
Bond Act
SB2 Housing
Grant
Local Early
Action Plan
(LEAP)
Lawndale
Housing
Authority Measure A PLBP Grant
$ - 136,945 $ 162,726 $ 34,466 $ 2,027,790 $ - $ 1,863,816 $ - - - - - - -
- - - - - - -
- - - - 76,562 - -
- - - - 487,083 - -
$ - 136,945 $ 162,726 $ 34,466 $ 2,591,435 $ - $ 1,863,816 $ $ - - $ - $ - $ 718 $ 82,530 $ 212,792 $
- - - - 2,715 - -
1,974 - - - - - -
1,974 - - - 3,433 82,530 212,792
- - - - - - -
- - - - - - -
- - - - - - -
- 136,945 162,726 34,466 - - -
- - - - - - -
- - - - - - -
- - - - 2,588,002 - 1,651,024
(1,974) - - - - (82,530) -
(1,974) 136,945 162,726 34,466 2,588,002 (82,530) 1,651,024 $ - 136,945 $ 162,726 $ 34,466 $ 2,591,435 $ - $ 1,863,816 $ Special Revenue Funds
City of Lawndale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
86 Special
Revenue Funds
Art in Public
Places
TDA Article 3
(Metro)
Proposition C
Local Transit
Assistance
Community
Development
Block Grant Prop C25 Grant
Assets
Cash and investments 17,086 $ 21 $ 1,489,545 $ 22,948 $ 268,084 $ Receivables:

Accounts - - 54,076 - -
Grants - - - 9,017 -
Notes and loans - - - 189,869 -
Land held for development - - - - -
Total Assets 17,086 $ 21 $ 1,543,621 $ 221,834 $ 268,084 $ Liabilities and Fund Balances
Liabilities
Accounts payable - $ - $ 198,883 $ 3,640 $ - $
Accrued liabilities - - 6,210 442 -
Due to other funds - 1,664 - 51,083 -
Total Liabilities - 1,664 205,093 55,165 -
Fund Balances (deficit)
Restricted for:

Community development projects - - - 166,669 -
Public safety - - - - -
Recreation and community services - - - - -
Public works - - 1,338,528 - 268,084
Air quality - - - - -
Municipal services - - - - -
Housing 17,086 - - - -
Unassigned - (1,643) - - -
Total Fund Balances 17,086 (1,643) 1,338,528 166,669 268,084 Total Liabilities and Fund Balances 17,086 $ 21 $ 1,543,621 $ 221,834 $ 268,084 $ Capital Projects Funds

City of Lawndale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024 (Concluded)
87 Measure R
Metro STPL
Exchange 2017
Total
Non-major
Governmental
Funds
$ 4,521 1,783,074 $ 17,721,916 $
- 40,676 425,483
- - 9,017
- - 266,431
- - 487,083
$ 4,521 1,823,750 $ 18,909,930 $
$ - 2,293 $ 982,174 $
- 2,049 37,636
- 38,340 103,061
- 42,682 1,122,871
- - 166,669
- - 350,961
- - 3,030,748
4,521 1,781,068 9,559,338
- - 271,959
- - 247,292
- - 4,256,112
- - (96,020)
4,521 1,781,068 17,787,059
$ 4,521 1,823,750 $ 18,909,930 $
Capital Projects Funds
City of Lawndale
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2024
88 Gas Tax Air Quality
Proposition A
Local Transit
Assistance
Narcotics
Forfeiture
State COPS
Grant
Revenues
Intergovernmental 863,438 $ 41,540 $ 829,989 $ - $ 186,159 $ Charges for services - - 3,676 - -
Use of money and property 14,763 7,682 114,707 1,932 9,851 Miscellaneous - - - - -
Total Revenues 878,201 49,222 948,372 1,932 196,010
Expenditures
Current:

General government - - - - -
Public safety - - - - 123,200
Code enforcement and animal control - - - - -
Housing - - 82,895 - -
Recreation and community services - - 1,033,112 - -
Public works 672,065 - 324,667 - -
Capital outlay - - - - -
Total Expenditures 672,065 - 1,440,674 - 123,200
Excess (Deficiency) of Revenues
Over (Under) Expenditures 206,136 49,222 (492,302) 1,932 72,810 Other Financing Sources (Uses)
Transfers in - - - - -
Total Other Financing Sources (Uses) - - - - -
Net Change in Fund Balances 206,136 49,222 (492,302) 1,932 72,810 Fund Balances (deficit)
Beginning of year 351,808 222,737 3,477,499 55,337 220,882 End of Year $ 271,959 557,944 $ 2,985,197 $ 57,269 $ 293,692 $ Special Revenue Funds
(Continued)
89 CA Law
Enforcement
Equipment
Used Oil
Recycling
Grant
Lawndale
Cable Usage
Corporation
Department of
Conservation
Grant
Justice
Assistance
Grant
Park
Development
Measure M
Local Return
$ - - $ - $ 954 $ - $ - $ 582,878 $
- - 30,670 - - 13,413 -
73 38 7,256 242 - 459 75,235
- - - - - - -
73 38 37,926 1,196 - 13,872 658,113
- 468 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - 1,299 - - -
2,883 - - - - - 160,615
- - - - - - -
2,883 468 - 1,299 - - 160,615
(2,810) (430) 37,926 (103) - 13,872 497,498
- - - - - - -
- - - - - - -
(2,810) (430) 37,926 (103) - 13,872 497,498
5,422 430 209,366 16,790 (9,873) 10,942 1,938,339
$ 2,612 - $ 247,292 $ 16,687 $ (9,873) $ 24,814 $ 2,435,837 $ Special Revenue Funds
City of Lawndale
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2024
90 LA County
Parks
Maintenance
Grant SB1 RMRA
Groundwater
Sustainability
(AB 939)
Disability
Access
(AB 1379)
Measure W
Safe Clean
Water
Revenues
Intergovernmental - $ 820,323 $ 196,260 $ 9,758 $ 233,388 $ Charges for services - - - - -
Use of money and property 52 37,097 18,064 2,635 20,534 Miscellaneous - - 183,100 - -
Total Revenues 52 857,420 397,424 12,393 253,922
Expenditures
Current:

General government - - - - 10,182
Public safety - - - - -
Code enforcement and animal control - - - - -
Housing - - - - -
Recreation and community services - - - - -
Public works - 802,212 121,671 - 78,173
Capital outlay - - - - -
Total Expenditures - 802,212 121,671 - 88,355
Excess (Deficiency) of Revenues
Over (Under) Expenditures 52 55,208 275,753 12,393 165,567 Other Financing Sources (Uses)
Transfers in - - - - -
Total Other Financing Sources (Uses) - - - - -
Net Change in Fund Balances 52 55,208 275,753 12,393 165,567 Fund Balances (deficit)
Beginning of year 3,998 1,240,407 454,777 73,651 558,851 End of Year $ 1,295,615 4,050 $ 730,530 $ 86,044 $ 724,418 $ Special Revenue Funds
City of Lawndale
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2024
91 SB1383 Local
Assistance
Prop 68
2018 Parks
Bond Act
SB2 Housing
Grant
Local Early
Action Plan
(LEAP)
Lawndale
Housing
Authority Measure A PLBP Grant
$ 198,387 88,065 $ 77,693 $ - $ - $ - $ 2,000,000 $
- - - - - - -
- 1,818 2,726 737 56,787 - 39,404
- - - - - - -
198,387 89,883 80,419 737 56,787 - 2,039,404
- - - - - - -
- - - - - - -
- - - - - 82,530 -
- - - - 78,956 - -
- - - - - - -
- - - - - - -
196,504 - - - - - 388,380
196,504 - - - 78,956 82,530 388,380
1,883 89,883 80,419 737 (22,169) (82,530) 1,651,024
- - - - 319,901 - -
- - - - 319,901 - -
1,883 89,883 80,419 737 297,732 (82,530) 1,651,024
(3,857) 47,062 82,307 33,729 2,290,270 - -
$ (1,974) 136,945 $ 162,726 $ 34,466 $ 2,588,002 $ (82,530) $ 1,651,024 $ Special Revenue Funds
City of Lawndale
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2024
92 Special
Revenue Funds
Art in Public
Places
TDA Article 3
(Metro)
Proposition C
Local Transit
Assistance
Community
Development
Block Grant
Prop C25
Grant
Revenues
Intergovernmental - $ - $ 688,457 $ 121,416 $ - $
Charges for services 16,800 - - - -
Use of money and property 286 - 53,751 - 18,732
Miscellaneous - - - - -
Total Revenues 17,086 - 742,208 121,416 18,732
Expenditures
Current:

General government - - - - -
Public safety - - - - -
Code enforcement and animal control - - - - -
Housing - - - - -
Recreation and community services - - - - -
Public works - - 393,004 115,400 202
Capital outlay - - 459,506 - -
Total Expenditures - - 852,510 115,400 202
Excess (Deficiency) of Revenues
Over (Under) Expenditures 17,086 - (110,302) 6,016 18,530 Other Financing Sources (Uses)
Transfers in - - - - -
Total Other Financing Sources (Uses) - - - - -
Net Change in Fund Balances 17,086 - (110,302) 6,016 18,530 Fund Balances (deficit)
Beginning of year - (1,643) 1,448,830 160,653 249,554
End of Year $ (1,643) 17,086 $ 1,338,528 $ 166,669 $ 268,084 $ Capital Projects Funds

City of Lawndale
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2024 (Concluded)
93 Measure R
Metro STPL
Exchange 2017
Total
Non-major
Governmental
Funds
$ - 516,181 $ 7,454,886 $
- - 64,559
153 51,946 536,960
- - 183,100
153 568,127 8,239,505

- - 10,650
- - 123,200
- - 82,530
- - 161,851
- - 1,034,411
- 70,187 2,741,079
- 213,973 1,258,363
- 284,160 5,412,084
153 283,967 2,827,421
- - 319,901
- - 319,901
153 283,967 3,147,322
4,368 1,497,101 14,639,737
$ 4,521 1,781,068 $ 17,787,059 $
Captial Projects Funds

City of Lawndale
Budgetary Comparison Schedule
Gas Tax
For the Fiscal Year Ended June 30, 2024
94 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 351,808 $ 351,808 $ 351,808 $ - $ Resources (Inflows):

Intergovernmental 903,215 903,215 863,438 (39,777)
Use of money and property - - 14,763 14,763
Amounts Available for Appropriation 1,255,023 1,255,023 1,230,009 (25,014) Charges to Appropriation (Outflows):

Public works 865,359 865,359 672,065 193,294
Total Charges to Appropriation 865,359 865,359 672,065 193,294 Budgetary Fund Balance, June 30 389,664 $ 389,664 $ 557,944 $ 168,280 $ City of Lawndale
Budgetary Comparison Schedule
Air Quality
For the Fiscal Year Ended June 30, 2024
95 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 222,737 $ 222,737 $ 222,737 $ - $ Resources (Inflows):

Intergovernmental 42,000 42,000 41,540 (460)
Use of money and property 4,300 4,300 7,682 3,382
Amounts Available for Appropriation 269,037 269,037 271,959 2,922 Budgetary Fund Balance, June 30 269,037 $ 269,037 $ 271,959 $ 2,922 $ City of Lawndale
Budgetary Comparison Schedule
Proposition A Local Transit Assistance
For the Fiscal Year Ended June 30, 2024
96 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 3,477,499 $ 3,477,499 $ 3,477,499 $ - $ Resources (Inflows):

Intergovernmental 904,633 904,633 829,989 (74,644)
Charges for services - - 3,676 3,676
Use of money and property 43,500 43,500 114,707 71,207
Amounts Available for Appropriation 4,425,632 4,425,632 4,425,871 239 Charges to Appropriation (Outflows):

Housing 31,054.00 112,352 82,895 29,457
Recreation and community services 950,004 1,135,189 1,033,112 102,077 Public works 560,000 560,000 324,667 235,333
Total Charges to Appropriation 1,541,058 1,807,541 1,440,674 366,867 Budgetary Fund Balance, June 30 2,884,574 $ 2,618,091 $ 2,985,197 $ 367,106 $ City of Lawndale
Budgetary Comparison Schedule
Narcotics Forfeiture
For the Fiscal Year Ended June 30, 2024
97 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 55,337 $ 55,337 $ 55,337 $ - $ Resources (Inflows):

Use of money and property 1,500 1,500 1,932 432
Amounts Available for Appropriation 56,837 56,837 57,269 432 Budgetary Fund Balance, June 30 56,837 $ 56,837 $ 57,269 $ 432 $ City of Lawndale
Budgetary Comparison Schedule
State COPS Grant
For the Fiscal Year Ended June 30, 2024
98 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 220,882 $ 220,882 $ 220,882 $ - $ Resources (Inflows):

Intergovernmental 150,000 150,000 186,159 36,159
Use of money and property 1,500 1,500 9,851 8,351
Amounts Available for Appropriation 372,382 372,382 416,892 44,510 Charges to Appropriation (Outflows):

Public safety 162,450 162,450 123,200 39,250
Total Charges to Appropriation 162,450 162,450 123,200 39,250 Budgetary Fund Balance, June 30 209,932 $ 209,932 $ 293,692 $ 83,760 $ City of Lawndale
Budgetary Comparison Schedule
CA Law Enforcement Equipment
For the Fiscal Year Ended June 30, 2024
99 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 430 $ 430 $ 430 $ - $
Resources (Inflows):

Use of money and property - - 38 38
Amounts Available for Appropriation 430 430 468 38
Charges to Appropriation (Outflows):

General government 5,000 5,000 468 4,532
Total Charges to Appropriation 5,000 5,000 468 4,532
Budgetary Fund Balance, June 30 (4,570) $ (4,570) $ - $ 4,570 $ City of Lawndale
Budgetary Comparison Schedule
Used Oil Recycling Grant
For the Fiscal Year Ended June 30, 2024
100
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 5,422 $ 5,422 $ 5,422 $ - $ Resources (Inflows):

Intergovernmental 5,000 5,000 - (5,000)
Use of money and property - - 73 73
Amounts Available for Appropriation 10,422 10,422 5,495 (4,927) Charges to Appropriation (Outflows):

Public works 10,000 10,000 2,883 7,117
Total Charges to Appropriation 10,000 10,000 2,883 7,117 Budgetary Fund Balance, June 30 422 $ 422 $ 2,612 $ 2,190 $ City of Lawndale
Budgetary Comparison Schedule
Lawndale Cable Usage Corporation
For the Fiscal Year Ended June 30, 2024
101
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 209,366 $ 209,366 $ 209,366 $ - $ Resources (Inflows):

Charges for services 40,000 40,000 30,670 (9,330)
Use of money and property 1,500 1,500 7,256 5,756
Amounts Available for Appropriation 250,866 250,866 247,292 (3,574) Budgetary Fund Balance, June 30 250,866 $ 250,866 $ 247,292 $ (3,574) $ City of Lawndale
Budgetary Comparison Schedule
Department of Conservation Grant
For the Fiscal Year Ended June 30, 2024
102
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 16,790 $ 16,790 $ 16,790 $ - $ Resources (Inflows):

Intergovernmental 8,000 8,000 954 (7,046)
Use of money of property - - 242 -
Amounts Available for Appropriation 24,790 24,790 17,986 (6,804) Charges to Appropriation (Outflows):

Recreation and community services 8,400 8,400 1,299 7,101 Total Charges to Appropriation 8,400 8,400 1,299 7,101
Budgetary Fund Balance, June 30 16,390 $ 16,390 $ 16,687 $ 297 $ City of Lawndale
Budgetary Comparison Schedule
Measure M Local Return
For the Fiscal Year Ended June 30, 2024
103
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,938,339 $ 1,938,339 $ 1,938,339 $ - $ Resources (Inflows):

Intergovernmental 637,814 637,814 582,878 (54,936)
Use of money and property 15,000 15,000 75,235 60,235
Amounts Available for Appropriation 2,591,153 2,591,153 2,596,452 5,299 Charges to Appropriation (Outflows):

Public works 659,124 659,124 160,615 498,509
Total Charges to Appropriation 659,124 659,124 160,615 498,509 Budgetary Fund Balance, June 30 1,932,029 $ 1,932,029 $ 2,435,837 $ 503,808 $ City of Lawndale
Budgetary Comparison Schedule
SB1 RMRA
For the Fiscal Year Ended June 30, 2024
104
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1, as restated 1,240,407 $ 1,240,407 $ 1,240,407 $ - $ Resources (Inflows):

Intergovernmental 785,807 785,807 820,323 34,516
Use of money and property 12,000 12,000 37,097 25,097
Amounts Available for Appropriation 2,038,214 2,038,214 2,097,827 59,613 Charges to Appropriation (Outflows):

Public works 1,161,776 1,161,776 802,212 359,564
Total Charges to Appropriation 1,161,776 1,161,776 802,212 359,564 Budgetary Fund Balance, June 30 876,438 $ 876,438 $ 1,295,615 $ 419,177 $ City of Lawndale
Budgetary Comparison Schedule
Groundwater Sustainability (AB 939)
For the Fiscal Year Ended June 30, 2024
105
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 454,777 $ 454,777 $ 454,777 $ - $ Resources (Inflows):

Intergovernmental 175,000 175,000 196,260 21,260
Use of money and property 9,000 9,000 18,064 9,064
Miscellaneous - - 183,100 183,100
Amounts Available for Appropriation 638,777 638,777 852,201 213,424 Charges to Appropriation (Outflows):

Public works 224,487 224,487 121,671 102,816
Total Charges to Appropriation 224,487 224,487 121,671 102,816 Budgetary Fund Balance, June 30 414,290 $ 414,290 $ 730,530 $ 316,240 $ City of Lawndale
Budgetary Comparison Schedule
Disability Access (AB 1379)
For the Fiscal Year Ended June 30, 2024
106
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 73,651 $ 73,651 $ 73,651 $ - $ Resources (Inflows):

Intergovernmental 10,000 10,000 9,758 (242)
Use of money and property 300 300 2,635 2,335
Amounts Available for Appropriation 83,951 83,951 86,044 2,093 Budgetary Fund Balance, June 30 83,951 $ 83,951 $ 86,044 $ 2,093 $ City of Lawndale
Budgetary Comparison Schedule
Measure W Safe Clean Water
For the Fiscal Year Ended June 30, 2024
107
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 558,851 $ 558,851 $ 558,851 $ - $ Resources (Inflows):

Intergovernmental 230,000 230,000 233,388 3,388
Use of money and property - - 20,534 20,534
Amounts Available for Appropriation 788,851 788,851 812,773 23,922 Charges to Appropriation (Outflows):

General government 24,070 24,070 10,182 13,888
Public works 91,000 91,000 78,173 12,827
Total Charges to Appropriation 115,070 115,070 88,355 26,715 Budgetary Fund Balance, June 30 673,781 $ 673,781 $ 724,418 $ 50,637 $ City of Lawndale
Budgetary Comparison Schedule
SB1383 Local Assistance
For the Fiscal Year Ended June 30, 2024
108
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 47,062 $ 47,062 $ 47,062 $ - $ Resources (Inflows):

Intergovernmental 10,000 10,000 88,065 78,065
Use of money and property 300 300 1,818 1,518
Amounts Available for Appropriation 57,362 57,362 136,945 79,583 Budgetary Fund Balance, June 30 57,362 $ 57,362 $ 136,945 $ 79,583 $ City of Lawndale
Budgetary Comparison Schedule
Lawndale Housing Authority
For the Fiscal Year Ended June 30, 2024
109
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 2,290,270 $ 2,290,270 $ 2,290,270 $ - $ Resources (Inflows):

Use of money and property 20,000 20,000 56,787 36,787
Transfers in 164,172 164,172 319,901 155,729
Amounts Available for Appropriation 2,474,442 2,474,442 2,666,958 192,516 Charges to Appropriation (Outflows):

Housing 176,020 176,020 78,956 97,064
Total Charges to Appropriation 176,020 176,020 78,956 97,064 Budgetary Fund Balance, June 30 2,298,422 $ 2,298,422 $ 2,588,002 $ 289,580 $ City of Lawndale
Budgetary Comparison Schedule
Measure A
For the Fiscal Year Ended June 30, 2024
110
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 - $ - $ - $ - $
Charges to Appropriation (Outflows):

Code enforcement and animal control 1,395,000 1,395,000 82,530 1,312,470 Total Charges to Appropriation 1,395,000 1,395,000 82,530 1,312,470 Budgetary Fund Balance, June 30 (1,395,000) $ (1,395,000) $ (82,530) $ 1,312,470 $ City of Lawndale
Budgetary Comparison Schedule
PLBP Grant
For the Fiscal Year Ended June 30, 2024
111
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 - $ - $ - $ - $
Resources (Inflows):

Intergovernmental - 2,000,000 2,000,000 -
Use of money and property - - 39,404 39,404
Amounts Available for Appropriation - 2,000,000 2,039,404 39,404 Charges to Appropriation (Outflows):

Capital outlay 1,492,922 2,000,000 388,380 1,611,620
Total Charges to Appropriation 1,492,922 2,000,000 388,380 1,611,620 Budgetary Fund Balance, June 30 (1,492,922) $ - $ 1,651,024 $ 1,651,024 $ City of Lawndale
Budgetary Comparison Schedule
TDA Article 3 (Metro)
For the Fiscal Year Ended June 30, 2024
112
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance (deficit), July 1 (1,643) $ (1,643) $ (1,643) $ - $ Resources (Inflows):

Intergovernmental 36,626 36,626 - (36,626)
Amounts Available for Appropriation 34,983 34,983 (1,643) 36,626 Budgetary Fund Balance (deficit), June 30 34,983 $ 34,983 $ (1,643) $ 36,626 $ City of Lawndale
Budgetary Comparison Schedule
Proposition C Local Transit Assistance
For the Fiscal Year Ended June 30, 2024
113
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,448,830 $ 1,448,830 $ 1,448,830 $ - $ Resources (Inflows):

Intergovernmental 750,369 750,369 688,457 (61,912)
Use of money and property 43,500 43,500 53,751 10,251
Amounts Available for Appropriation 2,242,699 2,242,699 2,191,038 (51,661) Charges to Appropriation (Outflows):

Public works 751,129 751,129 393,004 358,125
Capital outlay 1,203,820 1,203,820 459,506 744,314
Total Charges to Appropriation 1,954,949 1,954,949 852,510 1,102,439 Budgetary Fund Balance, June 30 287,750 $ 287,750 $ 1,338,528 $ 1,050,778 $ City of Lawndale
Budgetary Comparison Schedule
Community Development Block Grant
For the Fiscal Year Ended June 30, 2024
114
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 160,653 $ 160,653 $ 160,653 $ - $ Resources (Inflows):

Intergovernmental 275,217 275,217 121,416 (153,801)
Amounts Available for Appropriation 435,870 435,870 282,069 (153,801) Charges to Appropriation (Outflows):

Public works 92,541 198,427 115,400 83,027
Capital outlay 217,007 217,007 - 217,007
Total Charges to Appropriation 309,548 415,434 115,400 300,034 Budgetary Fund Balance, June 30 126,322 $ 20,436 $ 166,669 $ 146,233 $ City of Lawndale
Budgetary Comparison Schedule
Prop C25 Grant
For the Fiscal Year Ended June 30, 2024
115
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 249,554 $ 249,554 $ 249,554 $ - $ Resources (Inflows):

Use of money of property - - 18,732 -
Amounts Available for Appropriation 249,554 249,554 268,286 18,732 Charges to Appropriation (Outflows):

Public works 34,225 34,225 202 34,023
Total Charges to Appropriation 34,225 34,225 202 34,023 Budgetary Fund Balance, June 30 215,329 $ 215,329 $ 268,084 $ 52,755 $ City of Lawndale
Budgetary Comparison Schedule
Measure R
For the Fiscal Year Ended June 30, 2024
116
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,497,101 $ 1,497,101 $ 1,497,101 $ - $ Resources (Inflows):

Intergovernmental 562,777 562,777 516,181 (46,596)
Use of money and property 15,000 15,000 51,946 36,946
Amounts Available for Appropriation 2,074,878 2,074,878 2,065,228 (9,650) Charges to Appropriation (Outflows):

Public works 103,540 103,540 70,187 33,353
Capital outlay 1,682,261 1,682,261 213,973 1,468,288
Total Charges to Appropriation 1,785,801 1,785,801 284,160 1,501,641 Budgetary Fund Balance, June 30 289,077 $ 289,077 $ 1,781,068 $ 1,491,991 $ City of Lawndale
Budgetary Comparison Schedule
Metro STPL Exchange 2017
For the Fiscal Year Ended June 30, 2024
117
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 4,368 $ 4,368 $ 4,368 $ - $ Resources (Inflows):

Use of money and property 600 600 153 (447)
Amounts Available for Appropriation 4,968 4,968 4,521 (447) Budgetary Fund Balance, June 30 4,968 $ 4,968 $ 4,521 $ (447) $

THIS PAGE INTENTIONALLY LEFT BLANK

STATISTICAL SECTION
This part of the City of Lawndale’s Comprehensive Annual Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government’s overall financial health.

Contents Page
Financial Trends 118
These schedules contain trend information to help the reader understand how the government’s financial performance and wellbeing have changed over time.

Debt Capacity 123
These schedules present information to help the reader assess the affordability of the government’s current levels of outstanding debt and the government’s ability to issue additional debt in the future.

Revenue Capacity 127
These schedules contain trend information to help the reader assess the government’s most significant revenue source, property tax.

Demographic and Economic Information 132
These schedules offer demographic and economic indicators to help the reader understand the environment within which the government’s financial activities take place.

Operating Information 140
These schedules contain service and infrastructure data to help the reader understand how the information in the government’s financial report relates to the services the government provides and the activities it performs.

Sources: Unless otherwise notes, the information in these schedules is derived from the Comprehensive Annual Financial Reports for the relevant year.

THIS PAGE INTENTIONALLY LEFT BLANK
City of Lawndale
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
118
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Governmental Activities:

Net investment in capital assets 48,518,613 $ 47,680,378 $ 45,193,728 $ 43,925,644 $ 43,387,317 $ 42,993,707 $ 44,308,151 $ 45,232,399 $ 45,929,475 $ 41,632,026 $ Restricted 20,082,716 16,132,854 11,875,942 17,280,809 16,315,035 14,946,011 13,516,348 13,878,261 12,998,959 25,108,842 Unrestricted 34,351,214 31,922,479 31,695,044 18,105,367 14,361,429 14,601,717 12,280,467 14,736,240 16,089,931 (1,881,516) Total governmental activities 102,952,543 $ 95,735,711 $ 88,764,714 $ 79,311,820 $ 74,063,781 $ 72,541,435 $ 70,104,966 $ 73,846,900 $ 75,018,365 $ 64,859,352 $ Business-type Activities:

Unrestricted - $ - $ - $ - $ 392,659 $ - $ - $ - $ - $ - $ Total business-type activities - $ - $ - $ - $ 392,659 $ - $ - $ - $ - $ - $ Primary government:

Net investment in capital assets 48,518,613 $ 47,680,378 $ 45,193,728 $ 43,925,644 $ 43,387,317 $ 42,993,707 $ 44,308,151 $ 45,232,399 $ 45,929,475 $ 41,632,026 $ Restricted 20,082,716 16,132,854 11,875,942 17,280,809 16,315,035 14,946,011 13,516,348 13,878,261 12,998,959 25,108,842 Unrestricted 34,351,214 31,922,479 31,695,044 18,105,367 14,754,088 14,601,717 12,280,467 14,736,240 16,089,931 (1,881,516) $ 95,735,711 102,952,543 $ 88,764,714 $ 79,311,820 $ 74,456,440 $ 72,541,435 $ 70,104,966 $ 73,846,900 $ 75,018,365 $ 64,859,352 $ Source: City of Lawndale, Finance Department
Fiscal Year
City of Lawndale
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
119
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Expenses:

Governmental activities:

General government 5,361,245 $ 4,204,502 $ 4,557,959 $ 5,066,050 $ 4,191,071 $ 4,074,964 $ 4,051,141 $ 3,974,826 $ 3,375,499 $ 3,494,495 $ Public safety 7,296,938 6,695,437 6,304,671 6,290,957 6,202,978 5,533,190 5,637,010 5,481,018 5,166,327 4,984,084 Code enforcement and animal control 1,679,994 1,161,300 1,284,905 1,333,971 1,335,008 1,078,957 1,026,693 1,161,697 1,090,955 5,109,539 Housing 1,983,652 1,653,658 1,549,137 1,662,910 695,428 1,478,685 1,344,843 2,342,003 1,808,464 1,869,744 Recreation & community services 2,115,096 850,352 780,739 577,013 2,360,100 1,943,391 1,891,344 2,520,125 1,934,189 1,839,218 Public works 6,280,143 5,074,402 5,182,500 4,627,877 5,168,775 4,400,419 5,647,091 2,845,551 3,821,975 - Interest on long-term debt 11,559 13,193 14,799 16,309 17,944 19,318 20,624 22,083 23,516 24,565 Total governmental activities expenses 24,728,627 19,652,844 19,674,710 19,575,087 19,971,304 18,528,924 19,618,746 18,347,303 17,220,925 17,321,645 Business-type activities:

Community Development - - - 1,030,325 - - - - - -
Total business-type activities expenses - - - - 1,030,325 - - - - - Total primary government expenses 24,728,627 $ 19,652,844 $ 19,674,710 $ 19,575,087 $ 21,001,629 $ 18,528,924 $ 19,618,746 $ 18,347,303 $ 17,220,925 $ 17,321,645 $ Program revenues:

Governmental activities:

Charges for services:

General government 1,927,478 $ 2,196,050 $ 1,842,754 $ 1,971,238 $ 1,529,005 $ 1,696,097 $ 1,555,791 $ 1,516,849 $ 1,446,541 $ 1,465,754 $ Public safety - - - - - - - - - 12,200
Code enforcement and animal control - - - - - 205,715 200,452 344,716 417,392 324,518 Other activities 1,278,711 1,425,446 1,069,946 1,503,744 112,503 961,062 630,519 399,385 334,282 2,164,047 Operating contributions & grants 4,347,867 1,798,424 681,930 1,005,420 495,664 727,699 192,529 289,943 461,251 1,155,002 Capital contributions & grants 4,534,654 6,677,120 4,435,800 4,463,748 5,304,261 3,410,974 3,548,855 3,036,855 7,526,062 2,317,196 Total governmental activities program revenues 12,088,710 12,097,040 8,030,430 8,944,150 7,441,433 7,001,547 6,128,146 5,587,748 10,185,528 7,438,717 Business-type activities:

Charges for services
Community development - - - 742,704 - - - - - -
Total business-type activities program revenues - - - 742,704 - - - - - - Total primary government program revenues 12,088,710 $ 12,097,040 $ 8,030,430 $ 8,944,150 $ 8,184,137 $ 7,001,547 $ 6,128,146 $ 5,587,748 $ 10,185,528 $ 7,438,717 $ Net revenues (expenses):

Governmental activities (12,639,917) (7,555,804) (11,644,280) (10,630,937) (12,529,871) (11,527,377) (13,490,600) (12,759,555) (7,035,397) (9,882,928) Business-type activities - - - (287,621) - - - - - -
Total primary government net (expenses)/revenues (12,639,917) $ (7,555,804) $ (11,644,280) $ (10,630,937) $ (12,817,492) $ (11,527,377) $ (13,490,600) $ (12,759,555) $ (7,035,397) $ (9,882,928) $ Fiscal Year
City of Lawndale
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting) (Continued)
120
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
General revenues and other changes in net position:

Governmental activities:

Taxes:

Property tax, levied for general purpose 1,885,994 $ 1,822,569 $ 1,729,089 $ 1,673,195 $ 1,526,604 $ 1,625,047 $ 1,415,740 $ 1,393,299 $ 1,264,229 $ 1,257,326 $ Property taxes in lieu of vehicle license fees 4,616,478 4,378,474 4,123,994 3,947,793 3,787,758 3,615,968 3,425,585 3,259,248 3,124,005 2,967,075 Transient occupancy tax 779,786 793,777 601,130 712,164 567,341 704,869 692,323 661,089 634,358 580,084 Sales tax 7,165,131 7,305,321 7,216,511 6,072,989 5,588,676 3,705,062 2,836,285 3,011,518 3,043,063 2,621,117 Franchise tax 961,356 932,970 885,280 856,705 801,028 762,816 746,337 719,734 760,317 600,595 Utility user tax 2,122,456 2,143,996 1,820,079 1,736,358 1,677,016 1,719,735 1,851,200 1,900,519 1,890,350 2,000,513 Investment income 2,109,161 694,577 (2,233) 337,610 587,119 - - - - 110,233 Extraordinary items - - - - - 1,414,559 - - 5,042,253 - Other general revenues 216,387 265,974 744,728 149,503 144,743 530,592 619,487 642,683 765,103 708,890 Transfers - - - - (680,280) - - - - -
Total governmental activities 19,856,749 18,337,658 17,118,578 15,486,317 14,000,005 14,078,648 11,586,957 11,588,090 16,523,678 10,845,833 Business-type activities:

Transfers - - - - 680,280 - - - - -
Total business-type activities program revenues - - - - 680,280 - - - - - Total primary government 19,856,749 18,337,658 17,118,578 15,486,317 14,680,285 14,078,648 11,586,957 11,588,090 16,523,678 10,845,833 Change in Net Position:

Governmental activities 7,216,832 10,781,854 5,474,298 4,855,380 1,470,134 2,551,271 (1,903,643) (1,171,465) 9,488,281 962,905 Business-type activities - - - - 392,659 - - - - -
Total primary government change in net position 7,216,832 $ 10,781,854 $ 5,474,298 $ 4,855,380 $ 1,862,793 $ 2,551,271 $ (1,903,643) $ (1,171,465) $ 9,488,281 $ 962,905 $ Fiscal Year
City of Lawndale
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
121
Fiscal Year
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
General fund:

Nonspendable 150,248 $ 3,525,445 $ 4,274,138 $ 5,344,922 $ 6,374,027 $ 7,702,065 $ 8,600,651 $ 9,452,893 $ 9,510,896 $ 11,504,529 $ Restricted 2,592,982 - - - - 10,613 10,241 9,769 9,191 8,463 Committed - - - - - 1,400,000 - - - 2,810,000
Assigned - - - - - -- - - 245,962
Unassigned 32,614,951 27,843,163 22,283,628 16,649,998 10,911,737 7,520,502 6,143,591 5,763,383 6,929,628 2,857,327 Total general fund $ 31,368,608 35,358,181 $ 26,557,766 $ 21,994,920 $ 17,285,764 $ 16,633,180 $ 14,754,483 $ 15,226,045 $ 16,449,715 $ 17,426,281 $ All other governmental funds:

Special revenue funds
Nonspendable - $ 4,357,308 $ 5,177,987 $ - $ $ - $ - $ - $ - $ - $ - Restricted 20,060,293 12,772,347 7,447,169 8,972,546 12,332,824 11,421,078 10,366,294 9,910,179 10,006,156 4,304,127 Unassigned 52,314 (109,279) (10,000) (9,960) (216,695) - (524,855) (490,001) (432,709) (701,781) Capital project funds
Restricted 3,558,870 3,360,506 3,840,597 3,749,346 3,443,945 3,514,320 3,139,813 2,982,818 3,958,313 - Unassigned (1,643) (1,643) (256,204) 76,548 (426,003) (303,819) (565,264) (539,765) (1,280,168) - Debt service funds
Restricted - - - 4,811 538,266 - - - - -
Total all other governmental funds $ 20,379,239 23,669,834 $ 17,724,926 $ 11,267,914 $ 15,672,337 $ 14,631,579 $ 12,415,988 $ 12,838,726 $ 11,276,097 $ 3,602,346 $ City of Lawndale
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
122
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenues:

Taxes 12,718,464 $ 12,806,915 $ 12,116,086 $ 10,830,784 $ 9,985,785 $ 8,517,529 $ 7,541,885 $ 7,686,159 $ 7,592,317 $ 7,059,635 $ Licenses and permits 709,505 773,789 833,265 907,757 661,410 767,713 718,379 653,889 582,318 603,215 Intergovernmental 13,703,581 13,208,828 9,261,703 9,883,598 9,537,013 7,818,503 7,106,165 7,234,102 6,481,070 6,559,693 Charges for services 1,546,556 1,515,237 1,133,494 1,773,856 199,157 1,300,807 942,048 665,100 659,755 672,644 Use of money and property 1,917,612 438,629 (40,512) 336,840 371,356 182,087 122,519 67,986 174,616 110,233 Fines and forfeitures 951,743 1,332,596 936,895 783,944 774,824 794,354 726,336 764,645 726,152 606,022 Contributions - - - - - 174,087 - - - 1,192,923
Miscellaneous 195,031 247,640 713,484 87,355 162,965 64,600 101,060 299,129 458,149 1,073,152 Total Revenues 31,742,492 30,323,634 24,954,415 24,604,134 21,692,510 19,619,680 17,258,392 17,371,010 16,674,377 17,877,517 Expenditures:

Current:

General government 4,979,150 $ 4,323,788 $ 4,205,802 $ 4,514,649 $ 3,819,954 $ 3,706,741 $ 3,500,810 $ 3,424,105 $ 3,244,705 $ 3,422,968 $ Public safety 7,545,745 6,691,686 6,300,920 6,290,957 6,202,978 5,533,190 5,637,010 5,481,018 5,166,327 4,975,713 Code enforcement and animal control 1,432,037 1,272,056 1,169,069 1,093,996 1,165,092 1,059,883 1,003,393 1,123,101 1,126,571 1,179,500 Housing 1,283,396 1,129,820 865,868 930,132 172,834 883,209 723,195 1,012,516 1,217,589 1,224,888 Recreation and community services 2,002,728 928,503 689,685 451,574 2,030,710 1,946,575 1,861,734 1,858,596 1,952,337 1,825,768 Public works 4,881,301 4,353,602 4,394,825 4,589,669 4,058,062 3,142,028 4,207,721 2,847,865 3,326,701 2,912,602 Capital outlay 2,293,000 4,109,352 2,329,637 1,031,261 1,862,956 494,571 1,160,043 1,226,729 1,323,492 3,884,995 Debt service:

Principal retirement 45,748 44,266 42,831 41,442 40,099 38,799 37,542 36,325 35,148 34,008 Interest and fiscal charges 12,165 13,806 15,393 16,929 18,415 19,853 21,244 22,590 23,893 25,153 Total expenditures 24,475,270 22,866,879 20,014,030 18,960,609 19,371,100 16,824,849 18,152,692 17,032,845 17,416,763 19,485,595 Excess of Revenues Over (Under) Expenditures 7,267,222 7,456,755 4,940,385 5,643,525 2,321,410 2,794,831 (894,300) 338,165 (742,386) (1,608,078) Other Financing Sources (Uses):

Transfers in 319,901 $ 319,865 $ 367,733 $ 308,711 290,442 300,427 1,321,009 563,391 178,869 440,767 Transfer out (319,901) (319,865) (367,733) (308,711) (970,722) (300,427) (1,321,009) (563,391) (178,869) (440,767) Proceeds from sale of capial assets 11,510 9,358 - 62,074 1,414,559 - - - - Total Other Financing Sources (Uses) 11,510 $ 9,358 $ - $ 62,074 $ (680,280) $ 1,414,559 $ - $ $ - $ - $ - Extraordinary items - $ - $ $ - - $ $ - - $ $ - $ - $ - (2,000,090) $ Net Change in Fund Balances 7,278,732 $ 7,466,113 $ 4,940,385 $ 5,705,599 $ 1,641,130 $ 4,209,390 $ (894,300) $ 338,165 $ (2,742,476) $ (1,608,078) $ Debt service as a percentage of noncapital expenditures 0.26% 0.31% 0.33% 0.33% 0.34% 0.36% 0.35% 0.37% 0.37% 0.38% Fiscal Year
City of Lawndale
Direct and Overlapping Debt
As of June 30, 2024
123
2023-24 Assessed Valuation: $3,029,409,020
OVERLAPPING TAX AND ASSESMENT DEBT:

Metropolitan Water District 18,210,000.00 $ 0.077% $ 14,022 El Camino Community College District 447,104,356 2.059% 9,205,879 Centinela Valley Union High School District 230,179,380 11.595% 26,689,299 Centinela Valley Union High School District School Facilities Improvement District 216,840,000 13.060% 28,319,304 Hawthorne School District 64,771,520 0.499% 323,210
Lawndale School District 50,650,000 59.870% 30,324,155
TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT $ 94,875,868 DIRECT AND OVERLAPPING GENERAL FUND DEBT:

Los Angeles County General Fund Obligations 2,479,229,730 0.150% $ 3,718,845 Los Angeles County Superintendent of Schools Certificates of Participation 2,857,300 0.150% 4,286 Centinela Valley Union High School District Certificates of Participation 5,665,000 22.335% 1,265,278 Hawthorne School District Certificates of Participation 9,980,000 0.499% 49,800 City of Lawndale 100.000% 16,834,548 16,834,548
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 21,872,757 OVERLAPPING TAX INCREMENT DEBT (Successor Agency): $ 100.000% $ 16,750,000 16,750,000.00 TOTAL DIRECT DEBT 16,834,548
TOTAL OVERLAPPING DEBT $ 133,498,626
COMBINED TOTAL DEBT (1) $ 133,498,626
(1)
(2)
Ratios to 2023-24 Assessed Valuation:

Total Overlapping………………………………………………………….. 3.13%
Total Direct Debt ($33,584,548)………………………………………………………….. 1.11% Total Direct and Overlapping Tax and Assessment Debt…………………………………… 4.96% Combined Total Debt………………………………………. 4.96%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,015,151,515):

Total Overlapping Tax and Assessment Debt…………………………………………… 1.65% The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.

Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. Qualified Zone Academy Bonds are included based on principal due at maturity.

Total Debt
06/30/24 % Applicable (1)
City's Share of
Debt 06/30/24
City of Lawndale
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(modified accrual basis of accounting)
124
Fiscal
Year
Tax Allocation
Bonds Series
2009 Bond Discount
Tax Allocation
Note
Agreements
With City
Facility And
Lease Note
Total Primary
Government
Percentage of
Personal
Income Per Capita
2015 19,555,000 $ (123,164) $ 1,440,689 $ 18,518,064 $ 670,732 $ 40,061,321 $ 6.83% 1205 2016 19,290,000 (118,930) 1,378,043 23,146,732 635,584 44,331,429 7.55% 1327 2017 19,015,000 (114,697) 1,313,111 22,848,207 599,259 43,660,880 7.44% 1312 2018 18,730,000 (110,461) 1,245,809 22,159,696 561,717 42,586,761 7.26% 1270 2019 18,435,000 (106,227) 1,176,051 21,451,869 522,918 41,479,611 7.07% 1244 2020 18,125,000 (101,993) 1,103,746 20,497,504 482,819 40,107,076 6.83% 1226 2021 17,805,000 (97,759) 1,028,802 19,572,844 441,377 38,750,264 6.60% 1188 2022 17,470,000 (93,525) 951,123 18,473,958 398,546 37,200,102 6.34% 1155 2023 17,120,000 (89,291) 870,608 17,130,490 354,280 35,386,087 6.03% 1149 2024 16,750,000 (85,057) 787,155 15,738,861 308,532 33,499,491 5.71% 1086 Note:
(1) General bonded debt is debt payable with governmental fund resources. Details regarding the City's outstanding debt can be found in the notes to basic financial statements.

Source: City Finance Department.

Source: HDL Coren & Cone
Governmental Activities (1)
City of Lawndale
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
(modified accrual basis of accounting)
125
Fiscal
Year
Tax Allocation
Bonds Series
2009 Bond Discount Total
Percent of
Assessed Value
(2) Per Capita
2015 19,555,000 $ (123,164) $ 19,431,836 $ 2.06% 585
2016 19,290,000 (118,930) 19,171,070 2.16% 577
2017 19,015,000 (114,697) 18,900,303 2.04% 569
2018 18,730,000 (110,461) 18,619,539 1.89% 560
2019 18,435,000 (106,227) 18,328,773 1.75% 551
2020 18,125,000 (101,993) 18,023,007 1.62% 542
2021 17,805,000 (97,759) 17,707,241 1.50% 533
2022 17,470,000 (93,525) 17,376,475 1.38% 523
2023 17,120,000 (89,291) 17,030,709 1.23% 512
2024 16,750,000 (85,057) 16,664,943 1.11% 501
Notes:
(1) Assessed value has been used because actual value of taxable property is not readily available in the State of California.










 





 






!
"#
$


%#&!' ()*+ (+*, (,*- (-*. (.*/ (/*( ((*( ((*(( (((*(0 ((0*() 

!
#1'2           




           








    !!! !    !  "
# 






     !    !  $

%


&



           &
'

(


)

*
# !  !        3
" $#! 1#$"
44 &%+
5
#
6(+) 6(0-/ 6()++. 6(0/,0 6(-),) 6(./. 60-(0 6(/0) 6(., 6()-  '7
8
$#39:
#1'
#$
$340,          

3#$
44$31#; '#<
#
#;#1#"34=#&
#
3
" $#!
#           3#
>
-.
!/
*

0

% #1

%





 %

%
2
3*
2#

4
3
 
#'2



 *




'5
%

%


# 


.
##




3*
2#

/%

%






#2  %



*  #%

%
0
 *

% 

*
0

%%

0#'

# 
+60
%%


 


*


#


0


 %%
%

%







7

0
%%


 %%
%

%




,
8 


*3"0
' #


8  

*

*

#2



 
2'0




49:;%




*
8 "0 '

'

#

<



9#0
% 
9
' #


 9:2


#




# 
= >*



#'#
 #
%#%


!%

*


 
9:#



#
0
%%


 
%%
#




 
%

%
0
 4%%

0
*:?@

#9#0
% 
*



*
*

*

*


A
#

*

4



9

#0

*

#
0 #
#



 %%
#'
A:

%
%

 


 




*




#2

# 
0

 #

0#*



*?




A4



9







# 
0



#*

*



#0
% 
2

 
 





B#
*

'
'




#
0'


0#
#

A;

%

%
 
*

%

/

#

0



#
'#


'
#

A:



  %

%



 

*

#
0






 




  !"#$"%& ! '$ #( 1
%
#6
A!A?$C )

 
 







 
 



 




 













  


 




 






 

 



!" 
!#
$%
%%
%%
)
$(




&
'$

$(


   



 
 





 
 


    
 
 


 

  
   
 
 
   
!


      

   
 
 
"

    
#$

% 

 
    

&

'



()        
*

 (
) 
 

  



 *+,-. /+0+-0+ /+0+0+






 




+,





1  






 




+,



  





 




  ! "# $ 

%& -

%

&+&.
.&/0&!"&&&& ROOV
 







 
 



 




 














  

 
 









  





 



 
 







  

!

"


#
$


% 
 

&$
' !


(


)




* 
 


(+




,  

!

"

' "


-




#
$


' ./


!+

&


 
 
0 +



, 
 
.1  




%* 0

 

%% 0









,*'2



0

(+ 

%




1

3

-
!
!



','2



/"0+





)
4

5
*
$


!



**




1

-
!#2
+


!


%%2

+

 ++






%
$


!




, 0

 

6




! "#"$%&'%
"  ()*+

,$- , .
%/! "
"%&0,,$"$%

1"2 .$

 







 
 



 




 













  






 




  ! "# $

%&



 7


'8%8*9
1

 








!"#$
%

&$

' ($()!
"
!))!)
%
(%
&$

'

 



 

 







 
!"
#$


#$
%
!#$
*+,,-+.+.
%
*,+//+-
%
*
% %
 % 
% 
%
%



%
%
%
%
 % %


!
!#$
*+,0,+10+1-
!
2 !)(%3 *--+1,+1
&'( 





  %%%


%%%%
$) 
%

2 !)(%
%
*0+
*,+/1+-
%
%
*
%
*
%
%
%
%%%
%
%
%
2)(
'#$
% !
!#$
% *++1/+1

!!#$
%
!
2 !)(%
*+,+,+
*--+,.+1
  



 





 

 







 
 



 




 














  






 




  ! "# $ 

%&  
"*++%,
-.


  



 




 

!"#$%!#&'

(!)
*!+!
# !,(#!-
+)!,(#!- $+(+*&
#' !&$&

./
+0!
 



 
 12132122
3  







 141343152 6
.
35  



  


 151414
6
.
54  



 

  114
1 35 6.
42  
 

   1
41
12 63
.
2  
  


  1421
2314
62.
  

    1231241
3 6
.
  




 


 151
21522 6.

 







  14531
413 36

3. 
  




 


  
12121 6
.
++(
7#$8&/
&!. 622.





 



 
 
 

 


 





 








   

      
 







!"
#$

%

#&'



''%
()
$*

!"'



#$



)
!%+&#,
-.!+,/

%
%

#
0
%1
$&#
(
0'$*%

*
$*
0
'
)
 







 
 



 




 













  






 




  !"# #$!#% 

&'  2
'
3

  4"





 









!"#$%"#&'
!(")
 * *+ +, ,- -    

   





 

 



 


    

 



 


  

 
 

     





 
 

    



 
 
    
 

 
 
  
  
 

  
  
  
  


  






 

 

 

 


 
    
  
 




 


  
 
  

 



  
   
 
  

 

 

  
  




 

 

 

 



 

 


 
 







 

 














 


 


 


 




 

 

 


  
 


   
  
 
 
 
 
 

 



     

&".$#'
$&")/









 


 




 
 
 
 

!"#









$#%  $
"







$ $#


#$ &
 
&'
  
(!)* 
"

$

$





 


 


 $
 


   
+ "

$





#

 





 



'
,

)




$







  
  #




$  


$  
#
 





,

  #


$ 


#-
 


# #




 




  !"#$"%& ! '$ # 

()  


.//(0(12$34
 







 
 



 




 













  


 













!"#
$
$
%
$&

 &' (

' )*+
 +) (
,
        +) 
-
'










  ./#01210333





 4#56 

!"# $%&$'
()*'+
$'
$$
,
 



./#0 1 0





 4#36 

!"# -&
,
,
$%&$'
$.
/
 ,
/// ./0 !101!!
)
0"




 4# 6 

!"# $$
1)23

$$

/ , .//0323053
)
0"


/
 4!76 

!"# $4
5 %&
+)3 +


/ 
/
, /,/ ./ 03710 1




/


 4!16 

!"# 6"0
"!
77
2"
 8,

2)+5')
9$&
)'$+:
$' 2)


 
 .705# 0/11
3" 0



 4!6 

!"# 42'$
52$&41
4

 /,

.7011!0
)
0"


/,
 4!6 

!"# 2%
('$+
444
$$

 ,
,
.70 50/
)
0"


/
 4! 6 

!"# --
)+')
+4
$$

, 
.5027/077
)
0"


/

 476 +&
; 6"0
"!
77
2"
 '$4 '2
+)2
2+)3 +''
'+
$



 /

/ /

.50!//02 !




,


 426 

!"# 9:+2%')
2)2)+'
'+')


/, /

/
/

,//,
,


./ 502!50#1 !4176+  ,

/,
.!0 70# 70
+
7 2<"

0
0

"
==,
>#
?@

"!

?
!?

=/
=,

6

"






 




  ! "# $ 

%& 70
2"
==,
,
9#
(



'()
*

%&   







 
 



 




 













  


 













!"#!$
%
%
&
%'

 '( )

( *+,
 ,* )
-
        ,* 
.
(










  /!0 $!0! 1







 234  

 !" #$%#&
'()&*
#&
##

+  /10$ $0






,
 2564  

 !" #$%#&
##



 +, ,- /10 $103""










 2534  

 !" ./*0$&(
0(0(*&
&*&(
+
,
 + ++, /307 60361
(
1!




+




 25$4 *%
2 *.3.3
4(3.
%%

 -+ /303630 "







 25"4  

 !" (35
#$%#&
##

  /303 0
(
1!




+
 25"4 *%
2 #(5
03*&
##

 
 /30 305!







 254  

 !" .
&*&((3&
##
-

 
 +- /$07$"0!$





,


+
 25 4  

 !" 67
8(%
50*&#
##
,
  /$01$ 0







 274  

 !" ,+

0(*5&(
.#%
(&#*/
0(

 ,
+ /$0$750" 1





,
 274  

 !" *'
3&*'&*
3


 ,++-+


-,



/1 05!0$61 523 4,  ,-



+ /!07$"03!70 77
*
9 0:!

1
1

!
;+;
<"
=>

!

=
=
;
;

?

!






 




  !"#$"% 

&' 91
0!
;-;+
."
'



()*
+

&'   







 
 



 




 













  















 












!"#

#
$#%
&





!"#

'$#%&()
&

&)%

$*

+

#,))-

%&

& 
,%"
.*
%/*"

"
&


"

&)%

$*
 
 

 


     








    



 





 
  
 

 





   









   
 
 
 




     
 



     
 





  
   

  





    
 






    

















  
 
    






!
&


"
&)%

$*
.*
%/*"
"
&)%

$*

.*
%/*"











  
 
    
"#$%&$'$

%&$'$

()* 
&()*

,%"
,$"
0%
""

&

,%"


0&

")

"
,&$)1
*
+,
'-

,.



-+,
/


-0

-
1


2&
)/)*
-+/'!1






 



 
3
)0
)4 

&
,$
*))

)-

&$-
),

*5
6(
*$
0$ 74
*))1


2&)/)*
-1
'*5**


2


* '*0
 







 
 



 




 













  

 )89
95 :;


City of Lawndale
Principal Employers
Current Year and Ten Years Ago
135
2024 2015
Number of Percent of Total Number of Percent of Total
Employer Employees City Employment Employees City Employment Lawndale Elementary School District* 574 3.46%
Centinela Valley Union High School District* 587 3.54%
Target Store 89 0.54%
Vca Advanced Veterinary Care Center 75 0.45% 66 2.26%
El Super Grocery Store #43** 72 0.43% 90 3.08%
City of Lawndale 80 0.48% 99 3.38%
Jones Management Hawthorne Inc 70 0.42%
Options For Life Inc 50 0.30%
El Pollo Inka 38 0.23%
Smart & Final Extra** 38 0.23%
Valu Plus Food Warehouse 65 2.22%
Big Saver Foods 50 1.71%
Boston Market Corporation 51 1.74%
Ralphs Grocery Company 48 1.64%
Source: City 2024 Business License
2015 Source: Previously published ACFR -2015
Results based on direct correspondence with city's local businesses. *Includes classified, certificated and admin for school's in the City of Lawndale **Includes FTE & PTE
 










 ! !"""#$!%!""&'

* 

 ,*)*+ (
)*+ (
-.
    
  
  





 

  
 




 
 




 
 


   

(
)*+ ,)*+

*
)*+



  !!




 
"

!

#!!
$ "

%






 



   &!'
(
( 
)%*
 







 
 



 




 














  

 



  

  



 














! 

" 

# 




 
$
%
&
'(
)(*  %++ 
 ,-#
 ,$-
$ ,$-

 ,$-!!
 ,$-
# ,$- 
 ,
-$

 ,"-
 ,#-
 ,#-!

.
 "-
 "-

 "-$ "-!!
 !- "  !-
 !-$
 !-
$ "-!# "-$


' 


*
/
0
( $- $ $#-

 
-

 

-!
" 
-
 
-"
" 
- " !-
  -!
$  $-$
1


2 
 
$-#  
-
$
 
#-"

 - " !-# $ !-!## "-

  $-
"
 !
-" !-"
%*


++
 !-! $$-""
 $
-
!$  -#!
 $-

$ $
-$

 !-" $
-

 $-
!
 $$-
#

3( 
  !-!  
-" $ 
-#  -!
 
-$!   -#"$ $"-"
# 
-#  #-#"  
-""!45 
 $-#

 $!-"#  

-  
#-!!
 
-$
$ 

-

 

-
!" 
-
!" 
"-

 
-


%

44
 
!-!"
 
-
#
 
-$
 
#- 
 
#-
$$ 
-!

 
"-

 
-
## #
-

 "#-
#


,

-
 ,
-"
 ,
!-
" , -## ,!$-" ,"$-!$ ,

-
$ ,"-$
 ,$# -
$ ,$"-


(6 1 
'7
8 
-

 *+ )
 

.%
)
 
- 


94(-:
)+

;6 *(



-
)

3
+  
 3 

<( 
+

 



+3


3
) 
 

(93
<





 



 
 








!"#
  




  




 



 


 

 







 







 















 !





 "#

 
 $ 


 
#

 





%  & '







( #

$ ! 


!


 



)
"


 

*
%


 !


)

 

 


'#  & $



 

!

+ ,%- .







/ 0

-

 .




.1+





& 



 





#
% 



)
"




& 0

 )
$ 


2 
!

!



3 )


  




(* 

'
 3 



 !

"













" #
 


4 0 
 #


$

5 1


$ 6768 2# ! 6768

5 




9 :




;
9


!



9 2
/

 0 





; 




+ <99; 2# '






9 

 =
 2

 

$ 2
 6> 

 ? >@A6B

 7C7676D





 E
 9
 

 !






 



 
 










!"#$
  







 
  






 





 





   





   







 

 
 
 




 



 






! "

 # $
%
 &





' 


 (



(

%
 



)
 


 

*
!



 (


 
 )
 


)


 
 
 


$
%


 

 + 

 (

(

, -
!. 




 &
 

 
 



 )
  




  




%


 

)
 



! 



)
 





# /

 )
 


'
# 


 


 

 


'
, 


 + 

 (


%

 &




 &





0 /
 "
 





1 2

 3456 7
(

 3456


1 

 &


8 9

:



; 
8


(




8 7


 / 






; 

 


, <88; 7 $"







8 


 =
 7

 
 & 7
 3> 

 ? 4@>A

 4 54 3436





 B

 8
 

 (



ATTACHMENT B
735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
ramscpa. net

PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)

MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
Anny Gonzalez, CPA

MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-1-

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
Independent Auditor’s Report
To the Honorable Mayor and Members of the City Council
City of Lawndale
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 (Government Auditing Standards), the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Lawndale (the entity) as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the entity’s basic financial statements, and have issued our report thereon dated March 25, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the entity’s internal control over financial reporting (internal control) as a basis for designing 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 entity’s internal control. Accordingly, we do not express an opinion on the effectiveness of the entity’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.
-2-
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses.

However, material weaknesses or significant deficiencies may exist that were not identified.

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

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

San Bernardino, California
March 25, 2025

ATTACHMENT C
735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
ramscpa. net

PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)

MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
Anny Gonzalez, CPA

MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-1-
March 25, 2025
To the Honorable Mayor and Members of the City Council
City of Lawndale
We have audited the financial statements of the City of Lawndale (the entity) as of and for the year ended June 30, 2024, and have issued our report thereon dated March 25, 2025. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated April 26, 2024, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of the system of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the system of internal control of the entity solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.
-2-
Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence.

We have evaluated whether certain nonattest services performed by our firm during the audit have created a significant threat to our independence in relation to the entity. We have identified a threat to our independence (preparation of the entity’s financial statements, creating a self-review threat) that if not reduced to an acceptable level, would impair our independence. In order to reduce the threat to an acceptable level, we have applied the following safeguard:

Prior to the issuance of the entity’s financial statements, another partner or manager, independent of the engagement, will review the financial statements.

Significant Risks Identified
We have identified the possibility of the following significant risks:

Management's override of internal controls over financial reporting – Management override of internal controls is the intervention by management in handling financial information and making decisions contrary to internal control policy.

Revenue recognition – Revenue recognition is a generally accepted accounting principle that refers to the conditions under which an entity can recognize a transaction as revenue. Auditing standards indicate that recognizing revenue is a presumed fraud risk and usually classified as a significant risk in most audits.

These significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although identified as significant risks, we noted no matters of management override of controls or deviations from generally accepted accounting principles which caused us to modify our audit procedures or any related matters which are required to be communicated to those charged with governance due to these identified risks.

Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the entity is included in Note 1 to the financial statements. .The City adopted GASB Statement No. 100, Accounting Changes and Error Corrections during 2024. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on 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 markedly from management’s current judgments.

-3-
The most sensitive accounting estimates affecting the entity’s financial statements are:

Management’s estimate of the net pension liability and related deferred inflows and outflows of resources are based on actuarial reports by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Management’s estimate of the liability for other post-employment benefits (OPEB) and related deferred inflows and outflows of resources are based on actuarial reports provided by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users.

The most sensitive disclosures affecting the entity’s financial statements relate to:

The disclosure of fair value of investments in the basic financial statements represents amounts susceptible to market fluctuations.

The disclosure of capital assets (and related accumulated depreciation) in the basic financial statements is based on historical information which could differ from actual useful lives of each capitalized item.

The disclosure of net pension liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions. Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.

The disclosures of the other post-employment benefits (OPEB) liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions.

Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.

Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no uncorrected misstatements noted.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion unit.

-4-
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the entity’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated March 25, 2025.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the entity, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the entity’s auditors.

Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information, whether financial or nonfinancial, included in the entity’s annual reports, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information.

However, in accordance with such standards, we have:

Read the transmittal letter and statistical section (or “other information”) and considered whether a material inconsistency existed between the other the information and the basic financial statements, or the other information otherwise appears to be materially misstated. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon
Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

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

Very truly yours,

14717 BURIN AVENUE - LAWNDALE, CALIFORNIA 90260 – (310) 973-3200 – FAX (310) 644-4556 March 25, 2025
Rogers, Anderson, Malody & Scott, LLP
This representation letter is provided in connection with your audit of the basic financial statements of City of Lawndale (the entity) as of June 30, 2024, and for the years then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in all material respects, the financial position, results of operations of the various opinion units of the entity in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information such that, in the light of surrounding circumstances, 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.

We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of March 25, 2025:

Financial Statements
x We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated April 26, 2024, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP. x We acknowledge our responsibility for the design, implementation, and maintenance of the system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. x We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
x We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.
x We have reviewed, approved, and taken responsibility for the financial statements and related notes.
x We have a process to track the status of audit findings and recommendations. x We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.
x The methods, data and significant assumptions used by us in making accounting estimates and their related disclosures, are appropriate to achieve recognition, measurement, or disclosure that is reasonable in the context of the applicable financial reporting framework. x All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP. x All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed.

Rogers, Anderson, Malody & Scott, LLP
x The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP.
x All component units, as well as joint ventures with an equity interest, if any, are included and other joint ventures and related organizations are properly disclosed. x All funds and activities are properly classified.
x All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, GASB Statement No. 37, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users.
x All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved. x Our policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.
x All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.
x All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis. x All interfund and intra-entity transactions and balances have been properly classified and reported. x Special items and extraordinary items have been properly classified and reported. x Deposit and investment risks have been properly and fully disclosed. x Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.
x All required supplementary information is measured and presented within the prescribed guidelines.
x We have evaluated all of our lease and subscription agreements and have given you our assessment as to whether each agreement is subject to GASB Statement No. 87, Leases and GASB Statement No. 96, Subscription Based Information Technology Arrangements. x With regard to investments and other instruments reported at fair value:
 The underlying assumptions are reasonable and they appropriately reflect management’s intent and ability to carry out its stated courses of action.  The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied.  The disclosures related to fair values are complete, adequate, and in accordance with U.S.

GAAP.
 There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.
x With respect to preparation of the financial statements, we have performed the following:
 Made all management decisions and performed all management functions;  Assigned a competent individual to oversee the services;  Evaluated the adequacy of the services performed;
 Evaluated and accepted responsibility for the result of the service performed; and  Established and maintained internal controls, a process to monitor the system of internal controls.

Rogers, Anderson, Malody & Scott, LLP
Information Provided
x We have provided you with:
 Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters;  Additional information that you have requested from us for the purpose of the audit; and  Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
 A written acknowledgement of all the documents that we expect to issue that will be included in the annual report and the planned timing and method of issuance of that annual report;
 A final version of the annual report (including all the documents that, together, comprise the annual report) in a timely manner prior to the date of the auditor’s report. x The financial statements and any other information included in the annual report are consistent with one another, and the other information does not contain any material misstatements. x All information provided in electronic form are true representations of the original documents. x All transactions have been recorded in the accounting records and are reflected in the financial statements.
x We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
x We have provided to you our analysis of the entity’s ability to continue as a going concern, including significant conditions and events present, and if necessary, our analysis of management’s plans, and our ability to achieve those plans. We have no reason to believe the City will not continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. x We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
 Management;
 Employees who have significant roles in internal control; or  Others where the fraud could have a material effect on the financial statements. x We have no knowledge of any allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, vendors, regulators, or others.
x We have disclosed to you all known actual or possible are not aware of any pending or threatened litigation, claims, and assessments whose effects should be considered when preparing the financial statements
x We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware.
x There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices. x The entity has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
x We have disclosed to you all guarantees, whether written or oral, under which the entity is contingently liable.
x We have disclosed to you all nonexchange financial guarantees, under which we are obligated and have declared liabilities and disclosed properly in accordance with GASB Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, for those guarantees where it is more likely than not that the entity will make a payment on any guarantee. x For nonexchange financial guarantees where we have declared liabilities, the amount of the liability recognized is the discounted present value of the best estimate of the future outflows expected to Rogers, Anderson, Malody & Scott, LLP
be incurred as a result of the guarantee. Where there was no best estimate but a range of estimated future outflows has been established, we have recognized the minimum amount within the range. x We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year. x We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds. x There are no:
 Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations.  Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62.
 Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62
 Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updates on a timely basis in accordance with the agreements (Rule 240, 15c2-12).
x The entity has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.
x We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

Use of a Specialist
x We agree with the findings of specialists in evaluating the entity’s net pension and net other postemployment benefit liabilities and related deferred amounts and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists.
x We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances.

Cybersecurity
x There have been no cybersecurity breaches or other cyber events whose effects should be considered for disclosure in the financial statements, as a basis for recording a loss contingency, or otherwise considered when preparing the financial statements.

Rogers, Anderson, Malody & Scott, LLP
Compliance Examination of the Coronavirus State and Local Fiscal Recovery Funds Program (CSLFRF)
With respect to the Compliance Examination of the Coronavirus State and Local Fiscal Recovery Funds Program (CSLFRF). We have no knowledge of any noncompliance with the compliance requirements "activities allowed or unallowed" and "allowable costs/cost principles" as described in Part IV "Requirements for an Alternative Compliance Examination Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or Program-Specific Audit as a Result of Receiving Coronavirus State and Local Recovery Funds" is fairly stated, in all material respects.

Supplementary Information in Relation to the Financial Statements as a Whole With respect to supplementary information accompanying the financial statements:
x We acknowledge our responsibility for the presentation of the supplementary information in accordance with accounting principles generally accepted in the United States of America. x We believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. x The methods of measurement or presentation have not changed from those used in the prior period.
x We believe any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances. x When the supplementary information is not presented with the audited financial statements, management will make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditor’s report thereon.
x We acknowledge our responsibility to include the auditor’s report on the supplementary information in any document containing the supplementary information and that indicates the auditor reported on such supplementary information.
x We acknowledge our responsibility to present the supplementary information with the audited financial statements or, if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditor’s report thereon.

← All documents from this meeting