Finance Committee
September 8, 2025

AGENDA

FINANCE/AUDIT COMMITTEE

SPECIAL MEETING NOTICE
SEPTEMBER 8, 2025
PUBLIC MEETING 3:00 P.M.

M
embers
Victor M. Gordo, Mayor
Tyron Hampton, District 1
Rick Cole, District 2
Gene Masuda, District 4
S
TAFF
Vic Erganian, Acting Director of Finance
Arnold Lee, Chief Assistant City Attorney
Gloria Acevedo, Recording Secretary
M

ISSION STATEMENT
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1 SPECIAL MEETING
AGENDA

FINANCE/AUDIT COMMITTEE
SEPTEMBER 8, 2025
Public Meeting: 3:00 P.M.

Council Chamber, Pasadena City Hall
100 North Garfield Avenue, Room S249
The Finance Committee may take action within its authority on any item listed on this agenda as it deems appropriate following consideration and discussion of the matter.

PUBLIC MEETING - 3:00 P.M.

ROLL CALL
PUBLIC COMMENT – LIMITED TO ITEMS ON THIS SPECIAL MEETING

AGENDA AND WILL BE HEARD AT THE TIME THE ITEM IS

CONSIDERED

APPROVAL OF MINUTES

August 25, 2025 Special Meeting

NEW BUSINESS

1. AP

PROVE THE KEY BUSINESS TERMS OF A FIRST AMENDMENT TO

THE DEVELOPMENT AND LEASE AGREEMENT WITH NATIONAL

COMMUNITY RENAISSANCE OF CALIFORNIA AND AMEND THE
HOUSING DEPARTMENT’S FISCAL YEAR 2026 OPERATING BUDGET
BY RECOGNIZING REVENUE AND APPROPRIATING $5,000,000 OF

STATE LOCAL HOUSING TRUST FUNDS FOR THE CONSTRUCTION OF

AN AFFORDABLE HOUSING PROJECT FOR SENIORS ON CITY-OWNED PROPERTY AT 280 RAMONA STREET

2. AM
ENDMENTS TO FISCAL YEAR 2026 CAPITAL IMPROVEMENT

PROGRAM

2 INFORMATION ONLY
Information only items contain no staff recommendations. The committee may, however, take action within its authority relating to informational items on the agenda as it deems appropriate following consideration and discussion of the matter.

3. F
Y 2025 CAPITAL IMPROVEMENT PROGRAM - FOURTH QUARTER

MONITORING REPORT

4. FO

LLOW-UP AUDIT ON EMBEZZLEMENT INTERNAL CONTROL

REPORTS

5. T

HE AUDITOR'S COMMUNICATION WITH THOSE CHARGED WITH

GOVERNANCE PURSUANT TO STATEMENTS ON AUDITING
STANDARDS NO 114

6. RO

SE BOWL OPERATING COMPANY FINANCIAL UPDATE

7. P

ASADENA CENTER OPERATING COMPANY FINANCIAL UPDATE

ADJOURN

APPR

OVAL OF MINUTES
 August 25, 2025 Special Meeting

01 8/25/2025 Finance Committee Meeting

CITY OF PASADENA

MEETING OF THE FINANCE COMMITTEE MINUTES

PASADENA CITY HALL
100 NORTH GARFIELD AVENUE
CITY HALL COUNCIL CHAMBER S249
AUGUST 25, 2025

SPECIAL MEETING
OPENING Chair Gordo called the special Meeting of the Finance Committee to order at 3:07 p.m.

ROLL CALL: Mayor Victor M. Gordo (Chair)
Councilmember Rick Cole (Arrived 3:13 p.m.)
Councilmember Tyron Hampton (Absent)
Councilmember Gene Masuda
Staff: Brenda Harvey-Williams, Assistant City Manger
Arnold Lee, Chief Assistant City Attorney
Vic Erganian, Acting Director of Finance/City Treasurer Matthew Hawkesworth, Acting City Manager
Joaquin Siques, Director of Transportation
Sebastián Hernández, Principal Planner
Valerie Gibson, Transportation Services Manager
Chad Augustin, Fire Chief
Stephanie Chang, Management Analyst V
David Klug, Economic Development Director
Michael Trogan, Career Services Coordinator
Byanca Banaga, Senior Administrative Analyst
William Grisafe, Police Commander
Gloria Acevedo, Recording Secretary
Guests: Lauren Skiver, Chief Operating Officer, Transdev APPROVAL OF MINUTES: It was moved by Councilmember Masuda, seconded by Chair Gordo, to approve the July 21, 2025, Special Meeting of the Finance Committee, the July 28, 2025, and August 11, 2025 , Cancellation Notices (Motion Unanimously carried) (Abse nt Councilmember Hampton and Councilmember Cole).

02 8/25/2025 Finance Committee Meeting

AUTHORIZE THE CITY MANAGER TO ENTER INTO A CONTRACT
FOR THE PURCHASE OF 17 FUEL CELL ELECTRIC BUSES FROM

NEW FLYER OF AMERICA, INC FOR PASADENA TRANSIT FOR A
NOT TO EXCEED AMOUNT OF $32,050,255
Chair Gordo introduced Acting City Manager, Matthew Hawkesworth, who introduced, Joaquin Siques , Director of Transportation, who provided introductory comments and introduced Sebastián Hernández, Principal Planner, who provided a PowerPoint presentation and responded to questions.

Councilmember Cole congratulated the Department of Transportation (DOT) staff for obtaining the grant award s; however, does not support the item, citing concerns with the need for 40’ buses, Green hydrogen is not available, believes this is a not a zero emission action since hydrogen will need to be trucked in, more trucks causes more traffic congestion and pollution, and is not convinced that this fleet will be more cost effective than electric buses, which can be charged with local energy. Councilmember Cole expressed the lack of analysis on alternative options, noting staff’s presentation highly focused on moving forward with hydrogen fuel electric buses.

Councilmember Masuda inquired about the number of cities that have a hydrogen fuel buses to their fleet. Mr. Hernandez, named a few counties and Foothill Transit. Councilmember Masuda also shared that L.A. Metro is planning to add hydrogen-powered buses to their fleet.

Chair Gordo congratulated the DOT staff for the grant awards. He reviewed with staff the Environmental Advisory Committee ’s concerns listed in the memo attached to the agenda report to the City Council dated July 9, 2025 , one by one and agreed with the DOT ’s recommendation. In addition Chair Gordo reviewed and compared the current DOT electric bus fleet to the proposed hydrogen buses with staff and determined the need for each bus is unique and further supports the purchase of the 17 fuel cell electric buses.

Gloria Acevedo, Recording Secretary, reported that four letters of correspondence were received for this item , which were distributed to the Finance Committee, posted online, and made part of the record for this item.

It was moved by Councilmember Masuda, seconded by Chair Gordo, to approve staff’s recommendation and forward the item to the City Council for consideration. (Motion carries 2 -1 Councilmember Cole opposed) (Absent: Councilmember Hampton)

03 8/25/2025 Finance Committee Meeting
AMENDMENTS TO THE CITY MANAGER’S FISCAL YEAR 2026

ADOPTED OPERATING BUDGET
Chair Gordo introduced the item and Acting City Manager, Matthew Hawkesworth, provided a brief description of the item.

It was moved by Councilmember Cole, seconded by Councilmember Masuda, to approve staff’s recommendation and forward the item to the City Council for consideration. (Motion unanimously carried) (Absent:

Councilmember Hampton)

AUTHORIZE THE CITY MANAGER TO ENTER INTO A CONTRACT
WITH THE CITY OF LOS ANGELES FOR 2024 URBAN AREA

SECURITY INITIATIVE (UASI) GRANT FUNDS AND AMEND THE
FIRE DEPARTMENT’S AND HEALTH DEPARTMENT’S FY 2026

OPERATING BUDGETS TO RECOGNIZE AND APPROPRIATE THE

GRANT FUNDS
Chair Gordo introduced the item and Acting City Manager, Matthew Hawkesworth, provided a brief description of the item.

Fire Chief, Chad Augustin, explained the distribution of the grant funds by department and by type of vehicle purchase.

Mr. Hawkesworth added, that the Pasadena Police Department (PPD) provided a memo that was shared with the Finance Committee and distributed on-line that clarified the vehicle purchase for the PPD is for the crisis negotiation division.

Chair Gordo thanked staff for the great work in securing the grant.

It was moved by Councilmember Masuda, seconded by Councilmember Cole, to approve staff’s recommendation and forward the item to the City Council for consideration . (Motion unanimously carried) (Absent:

Councilmember Hampton)

QUARTERLY INVESTMENT REPORT - QUARTER ENDING JUNE
30, 2025
Chair Gordo introduced the item and Acting City Manager, Matthew Hawkesworth, introduced Vic Erganian, Acting Director of Finance, who gave a quick overview of the item.

Chair Gordo asked about the status of the portfolio. Mr. Erganian shared the investments are earning a competitive rate and performing well.

Chair Gordo inquired about economic headwinds that are anticipated and how they may change how the portfolio is managed. Mr. Erganian responded that the plan is to continue managing the portfolio in the

04 8/25/2025 Finance Committee Meeting
same manner and that although there are concerns about inflation in the coming year according to surveys, the economy is still resilient.

Mr. Hawkesworth shared the addition of $200 million to the investment pool from the general obligation bonds , which will support the investment in the renovation of the Central Library. The funds will provide sufficient liquidity and at the same time maximize the investment capacity.

Mr. Erganian highlighted that the City’s investment portfolio has reached $1.13 billion for the very first time.

It was moved by Councilmember Cole, seconded by Councilmember Masuda, to approve staff’s recommendation and forward the item to the City Council for consideration. (Motion unanimously carried) (Absent:

Councilmember Hampton)
ADJOURNMENT: On the order of the Chair, the special meeting of the meeting of the Finance Committee was adjourned at 4:45 p.m.

ATTEST: ___________________________
Mayor Victor Gordo, Chair
Finance Committee
____________________
Gloria Acevedo
Recording Secretary

NEW BUSINESS
ITEM 1

1. APPROVE THE KEY BUSINESS TERMS OF A FIRST

AMENDMENT TO THE DEVELOPMENT AND LEASE

AGREEMENT WITH NATIONAL COMMUNITY RENAISSANCE OF
CALIFORNIA AND AMEND THE HOUSING DEPARTMENT’S
FISCAL YEAR 2026 OPERATING BUDGET BY RECOGNIZING
REVENUE AND APPROPRIATING $5,000,000 OF STATE LOCAL

HOUSING TRUST FUNDS FOR THE CONSTRUCTION OF AN

AFFORDABLE HOUSING PROJECT FOR SENIORS ON CITY-
OWNED PROPERTY AT 280 RAMONA STREET

NEW BUSINESS
ITEM 2

2. AMENDMENTS TO FISCAL YEAR 2026 CAPITAL IMPROVEMENT

PROGRAM

INFORMATION ONLY
ITEM 3

3. FY 2025 CAPITAL IMPROVEMENT PROGRAM - FOURTH

QUARTER MONITORING REPORT

TO:

FROM:

DATE:

DEPARTMENT OF PUBLIC WORKS

MEMORANDUM
Matt Hawksworth, Assistant City Manager
Gregory de Vinck, P.E., Director of Public Works GDV
September 8, 2025
SUBJECT: FY 2025 Capital Improvement Program - Fourth Quarter Monitoring Report Attached for the Finance Committee's review is an update of the active Capital Improvement Program (CIP) projects through June 30, 2025. The Fourth Quarter Monitoring Report (QMR) includes 190 projects as summarized on the chart below:

NUMBER OF PROJECTS REVIEWED - 190
Ongoing
45%
Planning
12%
Completed
6%
Construction
10%
- Design
16%
No Activity
11%
If you have questions on any projects, please let me know prior to the September 8, 2025 Finance Committee meeting and I will have the appropriate staff available to respond.

Thank you.

Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
LEGEND
Project Completed
Project Delayed - External Factors
Project Delayed - Internal Factors
Project Over Budget

Municipal Buildings and Facilities
9,000,000204,860,000Central Library Seismic Retrofit
and Renovations
719221 Construction Manager, Request for Proposal
advertised in the fourth quarter. Contract
anticipated to be awarded in first quarter of
FY 2026. $190M appropriated as part of FY
2026 CIP Budget from Measure PL voter
approved funding.

Design will be completed in FY 2025.
104% 12/31/2028 Design9,335,431
7,675,0008,425,000Fire Stations Renovations and
Improvements
719112 Design scope change for brick delamination
at Fire Station 39 began in the fourth quarter.

Design of living quarters and locker room
improvements at Fire Station 32 continued in
the fourth quarter.

This project will continue in FY 2025.
96% 12/31/2026 Design7,354,678
11,384,89510,384,895Building Maintenance FY 2021 -
2025
719033 Due to the January 2025 Windstorm and
Wildfires, the project for the elevator
modernization at the Police Department and
the roof replacement at Villa Parke
Community Center which was expanded to
include the HVAC unit replacement will be
completed in FY 2026.

Work will be completed at the following
locations in FY 2025: Hale Building, Villa
Parke Community Center, and, Police
Department.
50% 6/30/2025 12/31/2025 Design5,671,737
3,400,0003,400,000Mobile Operations Center719194 Structural design plan check revisions submitted in the fourth quarter.

Advertisement for construction bids
scheduled in the first quarter of FY 2026.

Construction anticipated to begin in the
second quarter of FY 2026.

Construction will begin in FY 2025.
63% 6/30/2026 Design2,139,339
3,907,9335,100,000Hale Building Interior Remodel -
Phase II
711705 Construction completed for third floor tenant
improvements in the fourth quarter.

Construction closeout anticipated in the first
quarter of FY 2026. Construction contract
awarded on April 7, 2025 for the first floor
tenant improvements in the fourth quarter,
and is scheduled to begin in the first quarter
of FY 2026.

Construction will begin in FY 2025.
24% 12/31/2025 Construction946,194
450,000450,000Public Health Building Tenant
Improvements
719206 Project completed in the third quarter.Construction will be completed in FY 2025. 84% 3/31/2025 Completed380,011
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 2

222,0002,522,000Parking Lot Improvements at City
Facilities FY 2024-2028
719277 Parking lot at Hill Avenue Library completed
in the fourth quarter.

This project will continue when funds are
identified.
29% 6/30/2028 Construction64,096
600,000600,000Roof Replacements - Hill Ave
Library and Victory Park
Recreation Center
719168 Hill Avenue Library project will be split into
two phases. Phase I to include all roof
repairs and upgrades including structural
connections. Phase II will include all
voluntary retrofit scope of work. Design for
Phase I and II to be completed July 2025. Bid
advertisement of Phase I anticipated to begin
in first quarter of FY 2026.

This project will continue in FY 2025.
40% 6/30/2026 Design242,603
300,000300,000City Hall Building Systems -
Design Phase
719239 Design anticipated to begin when project
scope of work is identified and prioritized.

Design will continue in FY 2025
1% 6/30/2026 Design2,470
175,000175,000Update to ADA Transition Plan for
City Facilities
7192410 Accessibility assessment is 72% complete
and public outreach completed in the fourth
quarter.

This project will be completed in FY 2025.
76% 6/30/2025 Design133,119
703,7855,000,000Improvements at City Yards
Facility
7192812 Phase I of this project was completed in the
fourth quarter. Contract awarded on June
16, 2025 for Phase II of this project.

Phase I of this project will be constructed in
FY 2025.
27% 6/30/2025 Construction191,948
100,000100,000City Hall Courtyard Fountain
Repairs & Restoration
7192913 Final fountain condition assessment report
complete by consultant in the fourth quarter.

This project will begin in FY 2025.
37% 6/30/2025 Planning36,520
550,000550,000Underground Storage Tank
Relining
7193016 Planning phase continued in the fourth
quarter.

Work of relining tanks will begin in FY 2025.
0% 6/30/2026 Planning0
Streets and Streetscapes
10,200,00054,200,000Annual Citywide Street
Resurfacing and ADA
Improvement Program FY 2025
739441 Construction continued in the fourth quarter.

Resurfacing to continue on new project
phase created in FY 2026.

Resurfacing will be completed in FY 2025.
39% 6/30/2025 9/12/2025 Construction4,018,411
1,050,0001,050,000Sierra Madre Blvd. Median
Enhancements - Design Phase
739452 Design plans completed and submitted to
Los Angeles County for review in the fourth
quarter.

Design will be completed in FY 2025.
78% 6/30/2025 Design814,507
1,898,0502,798,050Curb Ramp ADA Improvements
Program FY 2022 - 2026
739373 Construction continued in the fourth quarter.

Anticipated to be completed in the first
quarter of FY 2026.

Installation of curb ramps will continue in FY
2025.
90% 6/30/2026 6/30/2026 Construction1,705,669
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 3

15,535,10822,135,108Annual ADA Sidewalk
Improvement Program
739134 Construction continued in the fourth quarter.

Anticipated to be completed in the first
quarter of FY 2026.

Repair of sidewalks will continue in FY 2025.
97% 6/30/2025 6/30/2026 Construction15,131,191
16,273,33116,273,331Annual Citywide Street
Resurfacing and ADA
Improvement Program FY
2023/2024
739385 Construction was completed in the fourth
quarter.

Resurfacing will be completed in FY 2025.
100% 6/30/2025 Completed16,332,667
2,920,0002,920,000Colorado Street Bridge Barrier
Enhancements - Design Phase
733246 Panel construction began in the fourth
quarter. Anticipated to be completed in the
first quarter of FY 2026. Will meet with
stakeholders to discuss next steps.

Design and environmental documentation will
continue in FY 2025.
50% 6/30/2026 Planning1,451,780
2,525,00010,575,000Holly Street Bridge - Seismic
Retrofit
733237 Design continued in the fourth quarter.Design, including CEQA approval, will continue in FY 2025.
58% 6/30/2027 Design1,459,167
534,12010,215,000San Rafael Bridge Seismic
Retrofit
739468 Requested additional funding from Caltrans
to award contract for preliminary engineering,
environmental documents, and PS&E.

Caltrans approved request for funding in in
the fourth quarter. Procurement for
engineering/design services anticipated in
the first quarter of FY 2026.

Design will begin in FY 2025.
6% N/A Planning31,074
2,820,3852,820,385Miscellaneous Sidewalk Repair
Program FY 2021 - 2025
739409 Construction continued in the fourth quarter.

Anticipated to be completed in the first
quarter of FY 2026.

Sidewalk repairs will continue in FY 2025.
86% 6/30/2025 10/31/2025 Construction2,419,686
200,000500,000Guardrail Program FY 2023 -
2027
7394110 Project was readvertised in the third quarter
as previous bids were to high.

This is a continuing program. Projects will be
scheduled by City staff as repairs and/or
replacements are identified.
45% 6/30/2027 Ongoing90,182
100,000500,000Bridge Improvement Program FY
2024 - 2028
7394311 Bridge Preventative Maintenance Program
Group 16 work as identified in approved
plans was complete in the third quarter.

Additional scope of work discovered during
construction. LA County's Contractor
continued additional work on New York Drive
Bridge in the fourth quarter.

Bridge inspections and improvements will
continue in FY 2025.
90% 6/30/2028 Construction90,073
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 4

200,0003,500,000Misc. Roadway Slope
Improvements
7394712 Proposals for professional services received
and are under review in the fourth quarter.

Geotechnical evaluation and design of hillside
slope repair will begin in FY 2025.
0% 12/31/2025 Ongoing968
Street Lighting
4,435,0005,494,000High Voltage Series Street Light
Conversion - Phase I
744151 City crews continued work on high voltage
series conversions and luminaire retrofits at
circuit S104 Linda Vista Avenue in the fourth
quarter.

Construction will continue for the S-104 (Linda
Vista Ave.) circuit and design will continue for
S-057 (Orange Grove Blvd. from Wilson Ave.
to Oak Ave.) circuits in FY 2025.
86% 12/31/2027 Construction3,812,185
300,00017,480,000High Voltage Series Street Light
Conversion - Phase II
744172 No reportable activity in the fourth quarter.Design of the S-048 (San Rafael Ave.) and S- 092 (Orange Grove) circuits will continue in
FY 2025.
83% 12/31/2028 No Activity This
Quarter
250,268
700,0566,500,000Street Lighting Program FY 2024 -
2028
744224 City crews continue working on the street
light work orders and LED replacements or
upgrades at various citywide locations in the
fourth quarter.

This is a continuing program. Projects will be
scheduled by City staff as requests are
received for enhanced lighting or in-fill
lighting; and as street light components in
need of repair or replacement are identified.
100% 12/31/2028 Ongoing701,613
450,0002,860,000LED Street and Safety Lighting
Upgrades FY 2023 - 2027
744215 Field crews continue replacement of safety
lights from induction light to LED in the fourth
quarter.

Installation of Phase I and II will continue in
FY 2025.
96% 12/31/2028 Ongoing433,736
Street Lighting and Electric Undergrounding
4,800,00010,455,000Mountain Street - Electrical
System Undergrounding, Lake
Avenue to Hill Avenue
32131 No reportable activity in the fourth quarter.In FY 2025, PWP will complete the design and begin construction contract procurement.

Public Works will continue design of the street
lighting and civil improvements.
5% 6/30/2029 Design230,130
5,570,00036,070,000Raymond Avenue - Electrical
System Undergrounding, Maple
Street to North City Limits
32142 A new Request for Bids for civil construction
was released in the fourth quarter.

Civil construction work and underground
electrical system construction will begin in FY
2025. Public Works will continue design of
street lighting and civil improvements.
11% 6/30/2029 Design598,578
634,000385,000Electric System Undergrounding
Outside Established
Undergrounding Districts
32103 No reportable activity in the fourth quarter.This is an ongoing project involving undergrounding projects that are not part of
an established undergrounding district. An
estimated four service reimbursements will be
processed in FY 2025.
36% 6/30/2029 No Activity This
Quarter
225,428
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 5

76,0003,081,000Florecita Drive - Electrical System
Undergrounding
32174 No reportable activity in the fourth quarter.Pasadena Water and Power will formally establish the underground utility district and
begin and complete design work to
underground high voltage overhead circuitry
in the Tier 3 Fire Threat areas containing
Florecita Dr. Project area contains addresses
at the north end of Crestford Dr., Florecita
Crescent, and Florecita Dr. Contract
procurement will also begin in FY 2025.
0% 6/30/2029 No Activity This
Quarter
0 Transportation
Active Transportation/Complete Streets
663,481963,481Pasadena Bicycle Program FY
2021-2025
751111 Implementation of the Bicycle Transportation
Action Plan continued in the fourth quarter,
including installation of additional painted
bikeway amenities such as green paint at
conflict points and installation of sharrows
along bike routes (Roseways). Bicycle
parking will also continue to be installed at
requested locations in the City. In addition,
prioritization of bike boulevards (Greenways),
existing bike network gaps, and public
outreach will continue.

Implementation of the Bicycle Transportation
Action Plan will continue in FY 2025, including
installation of additional painted bikeway
amenities such as green paint at conflict
points and installation of sharrows along bike
routes (Roseways). In addition, prioritization
of bike boulevards (Greenways), existing bike
network gaps, and associated outreach will
continue in FY 2025.
102% 6/30/2025 9/30/2025 Ongoing676,135
817,2151,199,915Citywide Neighborhood Traffic
Management Program FY 2021-
2025
751142 Speed tables are anticipated to be installed
on Mountain Street from Fair Oaks Avenue to
Los Robles Avenue, and Lake Avenue to Hill
Avenue in the first quarter of FY 2026. Public
outreach Outreach for Mountain Street
between (Los Robles Avenue to Lake
Avenue) is anticipated in the first quarter of
FY 2026.

Ongoing work, including speed hump
investigations, the preferential parking
program, and the Neighborhood Traffic
Management Program (NTMP), in various
neighborhoods will continue in FY 2025. A
specific NTMP for the neighborhood of
Mountain St./El Molino Ave. area (between
Los Robles Ave. and Lake Ave.) is expected
to begin in FY 2025.
69% 6/30/2025 Ongoing564,013
1,315,4512,035,181Pedestrian Crossing
Enhancements Program FY 2021-
2025
751123 Design continued for next phase of
Rectangular Rapid Flashing Beacons in the
fourth quarter.

Construction of Rectangular Rapid Flashing
Beacons at Raymond Ave. and Grandview
St., Euclid Ave. and Glenarm St., and El
Molino Ave. and Buckeye St. will be
completed in FY 2025.
63% 6/30/2025 Design823,777
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 6

360,500660,500Arterials Speed Management
Program FY 2021-2025
751134 Designs for speed feedback signs on El
Molino Avenue between Del Mar Boulevard
and California Boulevard, Los Robles Avenue
between California Boulevard and Fillmore
Street, and Del Mar Boulevard between
Grand Oaks Avenue and Berkeley Avenue
were completed in the fourth quarter.

Construction anticipated to be completed in
the fourth quarter.

Design for speed feedback signs on El Molino
Ave. between Del Mar Blvd. and California
Blvd.; El Molino Ave. between California Blvd.
and Alpine St.; Los Robles Ave. between
California Blvd. and Fillmore St.; and Orange
Grove Blvd. between Wigmore St. and
Arlington Dr. will begin in FY 2024.
53% 6/30/2025 Construction191,658
4,071,0004,071,000Complete Streets Project - Ave.
64 from Colorado Blvd. to South
City Limits
750776 Phase I and Phase II have been completed.

Phase III anticipated to begin in the third
quarter of FY 2026.

Construction will be completed in FY 2025.
97% 9/30/2024 12/31/2027 Completed3,959,861
1,599,9801,599,980Complete Streets Project - N Hill
Ave from North City Limit to Villa
St
750937 Alternate treatment at Hill Avenue and
Elizabeth Street under internal consideration.

No reportable activity in the fourth quarter.

Pending results of a traffic study, construction
will begin for improvements at the intersection
of Hill Ave. and Elizabeth St. in FY 2025.
60% 6/30/2025 Ongoing953,890
3,783,0903,783,090South Lake Ave Pedestrian
Access Improvements to A Line
Station
751068 Construction completed in the third quarter.Construction will be completed in FY 2025.97% 9/30/2024 4/30/2025 Completed3,664,101 1,507,5001,507,500Installation of Leading Pedestrian
Interval and Audible Signals at
Signalized Intersections
751259 Construction completed in the third quarter.

Project to be closed out with Caltrans.

Construction will be completed in FY 2025.87% 6/30/2025 Completed1,314,470 2,106,6812,106,681Enhancements to Metro A Line
Allen Station
7551410 Procurement request for construction
contract began in the fourth quarter.

Construction contract anticipated to be
awarded in the first quarter of FY 2026.

Design and outreach of permanent installation
will continue in FY 2025.
15% 6/30/2026 6/30/2026 Construction321,434
10,143,53210,143,532Lake Ave Traffic and Pedestrian
Safety Enhancements from
Mountain St to Maple St
7510511 Outreach as well as request for proposal for
design continued the fourth quarter.

Final design of this project will begin in FY
2025.
2% 12/31/2026 12/31/2027 Planning206,276
200,0002,200,000Pedestrian Transportation Action
Plan - Outreach and Conceptual
Design
7551112 Grant funding opportunities to supplement
the existing CIP funds for this project have
been identified in the fourth quarter. Studies
anticipated to begin in FY 2026.

Outreach and concept design will continue in
FY 2025.
0% 11/1/2026 12/31/2026 Planning0
12,600,00012,600,000Greenway (Bike Boulevard)
Implementation
7512613 Planning and design services contract
anticipated to be awarded the first quarter of
FY 2026.

Procurement for professional services,
community outreach, and design will begin in
FY 2025.
0% 6/30/2029 Planning22,279
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 7

75,100,00075,100,000Pasadena Ave and St John Ave
Street Improvements
7512714 Procurement for professional services began
in the fourth quarter. Anticipated to be
awarded in FY 2026.

Procurement for professional services,
community outreach, and design will begin in
FY 2025.
0% 6/1/2030 Planning35,061
9,900,0009,900,000Columbia Street Multimodal
Improvements
7512815 Procurement for planning and design
services anticipated to be completed in the
first quarter of FY 2026.

Procurement for professional services to
begin community outreach and design will
begin in FY 2025.
0% 6/1/2030 Planning2,551
75,00018,300,000Citywide Continental Crosswalk
Implementation
7591716 Citywide continental crosswalk upgrades to
be identified in the first quarter of FY 2026.

Crosswalk installations will begin in FY 2025.
0% 6/30/2025 Planning0
5,400,0005,400,000Orange Grove Blvd Mobility
Improvement Program
7512919 Project planning continued in the fourth
quarter.

The work plan for the project is under
development, pending the execution of a
Metro funding agreement for Measure R MIP
funding in FY 2027.
0% 6/30/2027 Planning0
97,000200,000Two-Way Traffic Conversion -
Mentor Ave from Walnut St to
Colorado Blvd - Feasibility Study
7591820 Procurement for feasibility study anticipated
to completed in the first quarter of FY 2026.

This project will begin when funds are
identified.
0% 6/1/2027 Planning0
Traffic Operations, Traffic Signals, and ITS
312,144612,144Mobility Corridor Improvements
FY 2021-2025
7511821 Staff is reviewing the project expenditures
and will take appropriate action to address
project imbalance. Project will continue in FY
2026.

This project will continue through FY 2025.
104% 6/26/2025 No Activity This
Quarter
323,722
697,7101,097,710Transportation System Safety
Enhancements Project - FY 2021
- 2025
7511522 No reportable activity in the fourth quarter.Design of enhancements to address safety concerns at high collision intersections, with a
focus on the Civic Center and the Central
Business District, will be completed when
funds are identified. Design of reflective
backplates and near side traffic signal heads
will continue in FY 2025.
4% 6/30/2026 No Activity This
Quarter
27,072
189,512279,512Old Pasadena Traffic
Improvement - FY 2021-2025
7511623 Assisted Old Pasadena Management District
with planning for removable of bollards at
Mills Alley and Colorado Boulevard in the
fourth quarter.

Additional enhancements to signing, striping,
on-street parking, and signal operations will
continue as requested and received.
11% 6/30/2025 Ongoing20,329
500,802950,802Intelligent Transportation System
(ITS) Equipment
Upgrades/Replacement - FY
2021-2025
7511724 No reportable activity in the fourth quarter.This project will continue in FY 2025. 30% 6/30/2025 No Activity This
Quarter
149,355
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 8

1,447,1911,447,191Implement Bus Signal Priority
System on Pasadena Transit
Buses
7509427 Second advertisement successfully
completed in the third quarter. Construction
contract awarded in the fourth quarter.

Preparing for preconstruction
Construction will begin in FY 2025.32% 12/31/2025 12/31/2026 Construction463,101 4,208,0004,208,000Walnut St Corridor Signal
Improvements
7512128 Advertisement for construction will begin in
the first quarter of FY 2026.

Construction will begin in FY 2025.
22% 12/31/2026 Design923,438
2,605,0002,605,000California Blvd Safety and Access
Enhancement Project
7512029 Construction completed in the fourth quarter.Construction will be completed in FY 2025. 82% 3/1/2025 6/30/2025 Completed2,129,154
3,800,0003,800,000Intelligent Transportation System
Projects & Traffic Flow
Improvements within the SR 710
Affected Corridors
7591430 Design completed in the fourth quarter.

Procurement for construction contract
anticipated for advertisement in the first
quarter of FY 2026.

Construction will begin in FY 2025.
19% 4/30/2026 11/30/2026 Design731,044
917,210917,210Installation of Pedestrian Hybrid
Beacon at Washington Blvd and
Hudson Ave
7551231 Construction anticipated to begin in the first
quarter of FY 2026.

Design will be completed and construction will
begin in FY 2025.
12% 12/31/2025 12/31/2026 Construction112,774
766,000766,000Traffic Signal at Del Mar Blvd and
Michigan Ave
7521132 Construction began in the fourth quarter.Design will be completed and construction will begin in FY 2025.
16% 12/31/2025 12/31/2026 Construction125,389
990,000990,000Traffic Signal at Orange Grove
Blvd and Craig Ave
7509733 Construction began in the fourth quarter.Construction will begin in FY 2025. 37% 6/30/2025 3/31/2026 Construction367,492
837,923970,000Installation of Traffic Signal and
Curb Extensions at Sierra Bonita
Ave and Orange Grove
7513434 Design continued in the fourth quarter.Design will begin in FY 2025. 7% 6/30/2027 6/30/2029 Design60,295
4,270,8005,711,908A Line Phase I - Project
Enhancements
7550635 Review of available budget and scope of
work was completed in the fourth quarter.

This project will continue in FY 2025.
1% 9/30/2025 Ongoing45,874
2,500,0002,500,000Pasadena Light Rail Train (LRT)
Tracking and Network Monitoring
System - Phase II
7552436 Planning continued in the fourth quarter.Community outreach and design will begin in FY 2025.
1% 6/26/2027 Planning14,889
851,350851,350Installation of Automated License
Plate Readers - Pilot Program
7511941 No reportable activity in the fourth quarter.Phase II installations will continue in FY 2025. 42% N/A No Activity This
Quarter
360,751
40,000240,000Signal Preemption Equipment at
Traffic Signals Citywide - Phase II
7591642 Planning continued in the fourth quarter.This project will be completed when funds are identified.
0% N/A Ongoing0
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 9

Transit
34,317,08942,445,364Purchase of Replacement Transit
Vehicles and Expansion Fixed-
Route Transit Vehicles
7508543 The remaining two buses to go in service
from FY 2024 have been delivered and are
waiting for operation equipment, anticipated
to go in service in the second quarter of FY
2026. Council approval for 17 new buses is
anticipated in the first quarter of FY 2026.

Nine expansion zero-emission vehicles, and
eight replacement zero-emission vehicles will
be ordered in FY 2025 to implement the
Adopted Zero-Emission Bus Rollout Plan.
40% 6/30/2024 6/30/2025 Ongoing13,611,298
4,409,8697,884,316Purchase of Dial-A-Ride Vehicles7508644 No reportable activity in the fourth quarter.Seven replacement zero-emission vehicles will be ordered to replace aging fleet and
implement the adopted Zero-Emission Bus
Rollout Plan in FY 2025.
31% 6/30/2024 No Activity This
Quarter
1,366,079
72,620,00068,460,000Construction of Transit Operations
Maintenance Facility
7570745 Design continued in the fourth quarter.Design will continue in FY 2025.12% 6/30/2027 Design8,997,494 2,012,4724,332,093Bus Stop Improvement Program7590046 No reportable activity in the fourth quarter.This project will continue in FY 2025.19% N/A No Activity This Quarter
391,583
20,500,00020,500,000Hydrogen Fueling Station7513347 Third community outreach meeting held on April 15, 2025. Concept development and
environmental documentation completed in
the fourth quarter. Request for Proposal for
design anticipated to be completed in the first
quarter of FY 2026.

Conceptual design and outreach will continue
in FY 2025.
2% 6/30/2027 Planning458,231
Parking
4,000,00012,100,000Off-Street Parking Facility
Maintenance and Repair Project
721601 Elevator modernization is anticipated to be
completed in the first quarter of FY 2026, with
six of the 8 elevators completed. Paseo
Subterranean Garage concrete deck and
beam repairs will be completed in FY 2026.

Select DeLacey columns and concrete
patching repairs will be completed in FY
2026. Carbon Monoxide detection systems in
the Paseo Colorado, Del Mar Station,
DeLacey, Schoolhouse and Marriott garages
will be completed in FY 2026.

Elevator modernization anticipated be
completed in FY 2025. Paseo subterranean
garage concrete deck and beam repairs
categorized as "immediate needs" began in
FY 2024 and will be completed in FY 2025.

Select DeLacey columns and concrete
patching repairs will be completed in FY
2025.Carbon Monoxide detection systems in
the Paseo Colorado, Del Mar Station,
Delacey, Schoolhouse and Marriott garages
will be completed in FY 2026.
45% 6/30/2026 6/30/2032 Ongoing1,817,699
Sewers and Storm Drains
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 10

4,807,24026,667,240Annual Sewer System
Improvements and Capacity
Upgrades - FY 2022-2026
769181 Construction continued in the fourth quarter.Repair and rehabilitation of the sewer system will continue in FY 2025 as identified by
annual inspection and evaluation.
71% 6/30/2026 9/30/2025 Construction3,425,655
1,000,0005,000,000Annual Storm Drain System
Repair & Improvements - FY 2025
- 2029
769202 Construction contract extended to address
emergency storm drain repairs. Construction
anticipated to be completed in the first
quarter of FY 2026.

Prioritized improvements to the City's storm
drain system will be implemented in FY 2025.
44% 6/30/2029 6/30/2029 Construction439,883
9,641,55114,191,969San Rafael Treatment Wetlands
and Storm Water Capture
762913 Construction funding award pending
environmental/CEQA completion in the fourth
quarter.

Construction will begin in FY 2025 when
funds are identified.
17% N/A Design1,609,912
2,970,0002,970,000NPDES Rio Hondo Bacteria Load
Reduction - Design Phase
762924 Design continued in the fourth quarter.Design of this project will continue in FY 2025 and is being managed by San Gabriel Valley
Council of Governments.
31% N/A Design921,454
2,198,6122,198,612Brookside Park Stormwater
Capture Project - Design Phase
762945 Design continued in the fourth quarter.Design will begin in FY 2025. 19% 6/30/2029 Design415,981
2,292,7622,292,762Eaton Wash Stormwater Capture
Project - Design Phase
762956 Design continued in the fourth quarter.Design will begin in FY 2025. 45% 12/15/2026 Design1,032,641
200,000550,000Civil Defense - Septic System
Upgrades
769198 Project has been postponed due to Eaton
Canyon wildfire.

Design will be completed in FY 2025.
59% 6/30/2026 No Activity This
Quarter
118,116
2,900,0003,900,000Modernization of Busch Garden
and Rosemont Sewer Pump
Stations
769179 Advertisement for construction in the first
quarter of FY 2026.

Construction will begin when funds are
identified.
12% 6/30/2027 9/30/2026 Design355,182
1,750,0009,000,000East Side Storm Drain
Improvements
7654010 Construction contract awarded on May 19,
2025. Construction anticipated to begin in the
first quarter of FY 2026.

Phased improvements will begin in FY 2025.
3% 12/8/2025 12/31/2025 Ongoing50,807
Rose Bowl Improvements
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 11

0422,000Brookside Golf Course and
Clubhouse Capital Improvement
Projects FY 2025 - 2029
1 Project repairs and implementation continued
in the fourth quarter.

The following upgrades and improvements
will be completed in FY 2025: 1) clubhouse
improvements; 2) food and beverage
improvements; 3) furniture, fixtures, and
equipment improvements; 4) golf course
improvements; 5) property improvements; and
6) studies, assessments, and capital
management of future golf course
improvement projects.
0% N/A Ongoing
08,000,000Rose Bowl Stadium Capital
Improvement Projects FY 2025 -
2029
2 Planning, upgrade implementation and
maintenance repairs continued in the fourth
quarter.

The following upgrades and improvements
will be completed in FY 2025: 1) upgrade to
the stadium's lighting control system; 2)
replacement of approximately 1,200 stadium
seats; 3) replacement of concourse landscape
irrigation system; 4) pre-design, design, and
construction of improved gas and water line
infrastructure; 5) implementation of a new
statue inside the stadium; 6) project
management, planning, design, and
development of future stadium improvements;
7) improvement of the sound system servicing
the main seating bowl and stadium gates; and
8) replacement of access points providing Wi-
Fi at stadium gates.
0% N/A Ongoing
Parks and Landscaping - Park Projects
1,065,0005,200,000Vina Vieja Pickleball Courts780861 Construction was completed in the first quarter. Ribbon cutting ceremony for public
opening held on August 15, 2024.

Phase I of the project will be completed in FY
2025.
98% 12/31/2024 No Activity This
Quarter
1,044,333
185,000348,000Washington Park Security
Improvements
789602 Procurement of replacement light fixtures
continued in the fourth quarter.

Design will be completed in FY 2025.
3% 6/30/2025 Construction6,065
800,0001,800,000Citywide Parks Playground Shade
Structure Installations - Phase I
780843 Design of Victory Park and McDonald Park
shade structures completed in the fourth
quarter. Measure A funding application to be
submitted in the first quarter of FY 2026.

Installation of a playground shade structure at
Washington Park will be completed in FY
2025.
32% 3/31/2025 Design258,579
700,000800,000Brenner Park Playground
Improvements
782004 Design completed in the fourth quarter.

Advertisement for construction to begin in the
fourth quarter.

Design will be completed in FY 2025.
24% 6/30/2026 Design166,136
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 12

1,225,0001,225,000Hamilton Park Field
Improvements
780715 Design continued in the fourth quarter.

Measure A funding application to be
submitted in the second quarter of FY 2026
with construction anticipated for the second
quarter of FY 2027.

Construction will begin in FY 2025.
12% 6/30/2026 Design149,732
1,097,3891,097,389Villa Parke Community Center -
ADA Improvements - Locker
Room and Parking Lot
780726 Construction of the locker room tenant
improvements completed in the fourth
quarter.

Construction will be competed in FY 2025.
95% 6/30/2025 Completed1,046,455
215,0001,500,000Central Park - Lawn Bowling
Clubhouse Retrofit
780918 Design completed in the third quarter.

Construction will begin when funds are
identified.

Construction will begin when funds are
identified.
97% 6/30/2028 No Activity This
Quarter
209,445
660,0002,660,000Jackie Robinson Community
Center Improvements
789619 Exterior improvements re-advertised for
construction bids, proposal received in the
fourth quarter. Construction scheduled to
begin in the first quarter of FY 2026.

Construction of Phase I will begin in FY 2025.
12% N/A Design78,618
Arroyo Projects
150,000150,000Brookside Park - Outdoor
Basketball and Pickleball Courts -
Planning and Design Phase
775181 Scoping and planning phase continued in the
fourth quarter. Stakeholder meeting with
RBOC, RBAC, held on May 13, 2025.

Public outreach and design will begin in FY
2025.
0% 6/30/2026 Planning0
500,000500,000One Arroyo Project – Upper
Arroyo Trail Loop and Lower
Arroyo Trail Loop – Environmental
and Design Phase
773812 California Environmental Quality Act (CEQA)
Mitigated Negative Declaration for Mayberry-
Parker Bridge completed in the third quarter.

NEPA process started with Caltrans for RTP
grant in the third quarter. Anticipated to be
complete in the first quarter of FY 2026.

Phase I environmental and design was
completed in FY 2024. Phase II of this project
will be completed in FY 2025.
52% 12/31/2024 Planning258,168
1,375,0002,500,000One Arroyo Project – Upper
Arroyo Trail Loop and Lower
Arroyo Trail Loop – Construction
Phase
773823 Phase one of construction completed in the
second quarter. Phase two construction
anticipated to begin in FY 2026 once NEPA
is approved, and funds are identified.

Phase I construction will be completed in FY
2025.
87% 6/30/2025 Ongoing1,195,878
80,00080,000Lower Arroyo Road
Enhancements - Feasibility Study
775194 Feasibility study completed in the third
quarter.

Planning efforts will begin in FY 2025.
95% 6/30/2026 Completed76,135
50,00050,000Hahamongna Watershed Park -
New Restrooms - Planning Phase
775205 Feasibility study, preliminary concept, and
cost estimate completed in the third quarter.

Planning efforts will begin in FY 2025.
89% 6/30/2026 Completed44,696
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 13

1,662,9001,702,900Hahamongna - Implement Master
Plan - Oak Grove Area
Improvements
775066 Habitat maintenance, monitoring, and
reporting services continued in the fourth
quarter.

The five-year environmental and habitat
monitoring effort was started in FY 2022 and
will continue through FY 2026.
86% 6/30/2026 Ongoing1,423,417
978,8031,018,803Lower Arroyo Seco - Habitat
Restoration
774107 Habitat maintenance, monitoring, and
reporting services continued in the fourth
quarter.

The five-year environmental and habitat
monitoring effort was started in FY 2022 and
will continue through FY 2026.
98% 6/30/2026 Ongoing961,098
2,558,4722,608,472Implement Master Plan -
Hahamongna Watershed Park -
Berkshire Creek Area
Improvements
775098 Habitat maintenance, monitoring, and
reporting services continued in the fourth
quarter.

The five-year environmental and habitat
sustainability plan was started in FY 2022 and
will continue through FY 2026.
99% 6/30/2026 Ongoing2,526,462
Pasadena Center Improvements
7,900,00014,400,000Restoration, Upgrades, and
Repairs of the Civic Auditorium,
Convention Center and Ice Rink
1 Third phase of construction began in the
fourth quarter.

In FY 2024, design for the restoration of the
exterior façade, exterior stairs, roof, lower
level interior spaces below the plaza, and the
Civic Auditorium Plaza will begin. Staff is
securing cost
for interior painting of the Civic. General and
emergency maintenance will continue as
needed.
0% N/A Construction
Water System
27,820,00059,820,000Distribution Mains10801 A total of 2,576 square feet of asphalt roadway and 120 square feet of concrete
roadway and sidewalk were repaired in the
fourth quarter and the water main
replacement project in Glenarm Street was
completed. In addition, construction of the
Oak Knoll Ave water main replacement
began and design for future water main
construction continued.

Projects on Bellefontaine Street (Pasadena
Avenue to Fair Oaks Avenue), Fair Oaks
Avenue (Montana Street to Washington
Boulevard) and Glenarm Street (Arroyo
Parkway to El Molino Avenue) are planned for
FY 2025. Gate valve replacements will be
prioritized to support the uni-directional
flushing program. In addition, mainlines will be
identified for design and replacement.
95% 6/30/2029 Ongoing26,499,484
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 14

5,469,00077,524,487Sunset Reservoir Improvements10752 Fourth quarter activities include finalization of the Water Infrastructure Finance and
Innovation Act (WIFIA) application and
internal review. The draft Environmental
Impact Report (EIR) is being finalized, and it
is anticipated to be released for public
comment in the fourth quarter. In addition,
the 100% design continued.

In FY 2025, the final design will be completed,
the environmental analysis will be certified
and discretionary permits will be obtained.

Preparations will be made for construction
bidding.
77% 6/30/2029 Design4,224,828
9,899,00010,499,000Well Improvements10743 The Parke Well (previously referred to as Garfield Replacement Well) above-grade
improvements were completed in the fourth
quarter.

Construction of above-grade improvements
for Garfield Replacement Well and the Monte
Vista Well abandonment will be completed in
FY 2025. In addition, other well equipment
replacements will occur as required.
97% 6/30/2029 Ongoing9,572,505
11,348,44118,748,441Arroyo Seco Canyon Project10404 The restoration workplan for the Gabrielino Trail and the streambed near the headwork
structure was received in the fourth quarter.

The draft bid package for the spreading basin
expansion and 90% of the design for the
intake structure were also received. In
addition, a survey of the pedestrian historic
resources was conducted for a $3.1 million
FEMA grant for the intake structure.

The construction of the Arroyo Seco Canyon
Project Area 3 - spreading basin expansion
will begin. The design and permitting of the
Devil's Gate Reservoir Pump Back project will
continue in collaboration with Los Angeles
County and the Raymond Basin Management
Board in FY 2025.
62% 6/30/2029 Ongoing7,000,637
7,240,00012,510,000Booster Improvements10735 The assessment of Atlanta Booster Station hydraulic conditions was completed in the
fourth quarter. In addition, design efforts of
Eagle Rock Booster Station upgrades were
initiated. Santa Anita Booster Station is
expected to be completed in FY 2026.

Design of upgrades to Eagle Rock and Santa
Anita Booster Stations will be completed in FY
2025. Booster pumps will be replaced as
required.
94% 6/30/2029 Design6,826,022
10,510,00013,810,000Meters and Services10816 City crews replaced 220 small and 10 large meters, and renewed 10 services in the
fourth quarter.

Small and large meter installations are
planned in FY 2025. Vaults will be replaced,
while domestic service renewals, fire service
renewals, and abandonments are also
anticipated.
105% 6/30/2029 Ongoing11,001,131
6,090,0007,350,000Monk Hill Groundwater Treatment
Improvements
10767 The Explorer Well below-grade
improvements were completed in the fourth
quarter.

Below-grade improvements for Explorer Well
will be completed in FY 2025. In addition,
above-grade improvements for Explorer Well
will begin.
78% 6/30/2029 Ongoing4,749,814
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 15

1,230,0007,910,000New Water Well10888 No reportable activity in the fourth quarter.Daisy Well design and environmental documents will be completed in FY 2025.
91% 6/30/2029 No Activity This
Quarter
1,124,974
1,730,0008,494,500Advanced Metering Infrastructure
(AMI)
10789 The procurement process for program
management was completed in the fourth
quarter. In addition, a survey of existing water
meters is ongoing.

Procurement will continue for program
management, AMI network, systems
integration, and smart meters in FY 2025.
15% 6/30/2027 Ongoing266,541
1,785,0003,952,200Customer Information System
Managed Services - Water
109610 Enhancements of the Customer Information
System continued in the fourth quarter and a
system upgrade is currently scheduled to go
live next fiscal year.

Additional CIS system enhancements and
upgrades will continue to add benefits to PWP
customers and staff in FY 2025.
94% 6/30/2029 Ongoing1,680,362
535,000665,000Water SCADA Improvements108711 SCADA communication upgrades were implemented in the fourth quarter at Arroyo
Well, Well 52, Ventura Well, Windsor Well,
and Monk Hill Water Treatment Plant. In
addition, SCADA connection at the Pinecrest
interconnection with Kinneloa Water District
was established using a Cradlepoint
(wireless) connection.

Enhanced SCADA communication through
radio, cellular, and fiber systems will be
implemented in FY 2025. A radio survey will
be done. In addition, SCADA software and
server upgrades will be completed.
88% 6/30/2029 Ongoing470,172
2,085,0003,045,000Computerized Maintenance
Management System
108912 A contract for Enterprise Asset Management
software and implementation was approved
in the fourth quarter. Implementation is
scheduled for FY 2026.

Software licenses required for Computerized
Maintenance Management System (CMMS)
installation and integrations will be purchased
in FY 2025. This process will include a
detailed CMMS Implementation Plan with
Project Schedule, Communications Plan,
Education/Training Plan, Issues Log, and
Change Management Plan.
21% 6/30/2026 Design430,976
361,491431,491Field Services and Meter Reading
Automation
101213 No reportable activity in the fourth quarter.Field Services purchase of new meter reading hardware coupled with professional services
for the upgrade to cloud capability will be
implemented in FY 2025.
36% 6/30/2029 No Activity This
Quarter
128,908
856,0001,118,500Management Information Systems108314 Installation of Nutanix software, a hybrid multi-cloud management platform, was
completed in the fourth quarter.

The following work will be completed /
continue in FY 2025: Implementation of
vulnerability assessment recommendations,
expansion of security systems, installation of
Cloud system management and network
equipment, and procurement of
miscellaneous hardware and software.
71% 6/30/2029 Ongoing604,946
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 16

1,025,0001,270,000Geographic Information System
(GIS) Enhancements
108415 Efforts for the migration to the utility network and the current state assessment and end-
state recommendation efforts continued in
the fourth quarter.

Desktop workstation for ArcGIS Pro and GIS
Software will be installed in FY 2025. In
addition, utility network integration and
training are planned.
41% 6/30/2029 Ongoing422,685
1,635,0002,410,000Emergency Generators - Water107916 No reportable activity in the fourth quarter.Assessment of stationary generators at wells and booster stations will begin in FY 2025.
96% 6/30/2029 No Activity This
Quarter
1,565,684
255,000255,000Water Operations / Training and
Storage / Work Shop
109017 No reportable activity in the fourth quarter.Grading, paving, fencing, and the installation of construction debris storage bays with
canopy will be completed in FY 2025.
44% 6/30/2029 No Activity This
Quarter
110,984
1,230,0009,355,000Reservoir Improvements109318 Request for Bids were advertised and closed for the Allen Reservoir roof replacement in
the fourth quarter. In addition, alternatives for
the Don Benito Reservoir replacement were
reviewed.

Design of Don Benito Reservoir upgrades will
be completed in FY 2025. Other reservoir
improvements will be performed as needed.
81% 6/30/2029 Planning998,679
8,122,67420,122,674Water Reuse Project101319 The annual field inspection with the United States Bureau of Reclamation Title XVI
coordinator was conducted in the fourth
quarter. In addition, the October 1, 2024
through March 31, 2025 semi-annual
progress and financial reports were
submitted for the federal grant agreement.

A feasibility, environmental, and design study
will be completed in FY 2025.
97% 6/30/2029 Ongoing7,843,564
9,273,00017,273,000Customer Driven - Mains, Meters,
and Services
108220 A total of 8 water service applications with
deposits and 81 fire flow testing applications
were received from customers and
developers in the fourth quarter. There were
10 installed projects which include the
following tasks: 23 domestic services, 2 fire
service, 10 meters, and 4 service
abandonments.

Customer driven installations of new water
meters, services and mains, fire hydrant, gate
valves, and services, including final paving of
the trenches will be completed in FY 2025.
92% 6/30/2029 Ongoing8,562,815
3,073,0463,073,046Water and Power Facilities
Modernization
105621 Construction of the locker room remodel
project continued in the fourth quarter.

The locker room upgrades will be completed
in FY 2025.
92% 6/30/2029 Ongoing2,832,821
405,0001,105,000Facilities Site Improvement
Initiative
109222 Irrigation work began on the Thomas
Reservoir in the fourth quarter. In addition,
design work is underway for Woodbury Well.

Facility landscapes will be retrofitted in FY
2025. Leak detection and associated data will
be assessed to identify next steps which may
include improvements or further testing.

Ongoing security and other site improvement
needs will be addressed.
39% 6/30/2029 Ongoing156,716
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 17

40,000390,000Water & Power Headquarters109723 No reportable activity in the fourth quarter.

Staff continues work on the department's
office space needs assessment and is
collaborating with the City Manager's
Economic Development team on a citywide
effort.

In FY 2025, a needs assessment will be
conducted. PWP will begin identifying
potential sites for the future headquarters.
0% 6/30/2029 No Activity This
Quarter
0 Electric System
7,469,42712,669,427Conductor Replacement Program32261 The Lake Circuit Cable Upgrade Project began in the fourth quarter. Staff is reviewing
the project expenditures and will take
appropriate action to address the project
imbalance.

The cable replacement on Lake Circuit will be
completed in FY 2025. In addition, other
projects may be completed as needed to
mitigate the risk of failure.
102% 6/30/2029 Ongoing7,649,410
13,417,57125,417,5714kV to 17kV Distribution System
Conversion Program
32272 Conversion designs on the F4, F5, F6, and
F8 circuits continued in the fourth quarter.

The 4kV to 17kV conversions from circuits F7
to Belmont, F12 to Lincoln, Temple Alley (S3)
to Locust will be completed in FY 2025.

Additional conversion projects may occur
based on operational needs or to prepare for
major developments.
68% 6/30/2029 Ongoing9,119,861
17,506,35649,818,356Advanced Metering Infrastructure
(AMI)
31423 The procurement process for program
management was completed in the fourth
quarter.

Procurement will continue for program
management, AMI network, systems
integration, and smart meters in FY 2025.
4% 6/30/2027 Ongoing653,945
5,465,8005,865,800GT-5 Capital Equipment
Replacements
32804 Work on GT-5 continued in the fourth quarter.Work planned for FY 2025 includes upgrade of GT-5 nitrogen oxide pump, blade
replacement, and miscellaneous
improvements.
41% 6/30/2027 6/30/2029 Ongoing2,217,224
3,261,0003,261,000Subtransmission Cable Upgrade
(34-20)
32765 No reportable activity in the fourth quarter.

The 34-20-line upgrade was completed in the
second quarter. Staff is reviewing the project
expenditures and will take appropriate action
to address the project imbalance.

The 34-20 subtransmission line upgrade
between Santa Anita and Chester substations
will be completed in FY 2025.
94% 6/30/2029 Completed3,061,195
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 18

35,630,50336,030,503GT-1 and GT-2 Capital Equipment
Replacements
31826 No reportable activity in the fourth quarter.Planned work includes Generator Step Up (GSU) Transformer Containment;
replacement of the SCR Catalyst on GT-1;
painting of both GT-1 and GT-2, and if
needed, installation of GT-1 Ammonia
Continuous Emissions Monitoring Systems
(CEMS) in FY 2025.
94% 6/30/2027 6/30/2029 Ongoing33,320,227
8,955,3679,355,367GT-3 and GT-4 Capital Equipment
Replacements
31867 The combustor replacement on GT-3 was
completed in the fourth quarter.

Upgrades to the GT-3/4 Turbines and the
Balance of Plant (BOP) Control System will
continue in FY 2025. In addition, the work
plan includes installation of GT-3 Silencers,
GT-3/4 Ammonia CEMS (if required by South
Coast Air Quality Management District), re-
coating of the Cooling Tower Basin, GT-3/4
Automatic Voltage Regulator and
miscellaneous improvements on an as-
needed basis.
57% 6/30/2027 6/30/2029 Ongoing5,079,065
8,040,00016,040,000Electrical Vault Replacement and
Reinforcement Program
32298 Thirteen vaults and/or pull boxes have been
reinforced, replaced or had their frame/cover
replaced in the fourth quarter. In addition, full
restorations were completed on two
additional vaults.

A total of 50 vaults and/or pullboxes will be
reinforced, replaced, or have their
frame/cover replaced in FY 2025.
92% 6/30/2029 Ongoing7,377,476
7,820,50013,820,500Distribution Switch Replacement
Program
32319 Thirteen switches were replaced in the fourth
quarter.

A total of 17 distribution switches will be
replaced based on oil test results and a field
evaluation in FY 2025.
88% 6/30/2029 Ongoing6,886,061
3,500,0005,700,000Fire Threat Mitigation Tier 2 Areas325810 Pole, transformer, and conductor replacements in the Tier 2 High Fire Threat
District area north of Loma Road was
completed in the fourth quarter. Staff is
reviewing the project expenditures and will
take appropriate action to address the project
imbalance.

Poles and transformers will be replaced within
the Tier 2 areas north of Loma Road to
mitigate the impact of potential wildfires in FY
2025.
101% 6/30/2029 Ongoing3,551,838
4,604,75811,118,890Receiving Station 35kV Upgrades326211 The vendor drawings for 35 kV Vacuum Outdoor Circuit Breakers were approved in
the fourth quarter. In addition, the Santa Anita
North and South Bus, Santa Anita Bank 4
and 5, 34-10, and 34-19 35 kV circuit breaker
potential transformers were upgraded.

The upgrade of five (5) 35kV Potential
Transformers, six (6) circuit breaker
disconnects, and one (1) tie disconnect will be
completed in FY 2025.
65% 6/30/2029 6/30/2030 Ongoing3,003,692
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 19

5,036,500130,036,500Energy Storage System Phase II327512 California Environmental Quality Act (CEQA) work continued on the environmental site
assessment and soil management plan in the
fourth quarter.

Work in FY 2025 includes continued planning,
site preparation, and permitting.
9% 6/30/2027 6/30/2029 Planning460,358
3,950,0005,950,000Distribution Transformer
Replacement Program
323713 Sixteen transformers were replaced in the
fourth quarter.

A total of ten transformers will be replaced
based on field inspection, evaluation criteria,
or a modeling indication of overloading in FY
2025. In addition, ten transformers will be
upgraded in relation to maintaining or
improving service quality.
89% 6/30/2029 Ongoing3,502,356
11,088,00019,088,000Electric Vehicle Charging
Infrastructure
322514 Design for the installation of additional EV
chargers at the City Yards continued in the
fourth quarter. In addition, six replacement
fast chargers were procured for the Marengo
Garage.

Electric Vehicle (EV) charging stations with
both Level 2 and DC fast chargers at the
Police Heliport, Marengo Garage Phase 2,
Arroyo EV Charging Depot Phase 1 and 2,
Playhouse Park Phase 2, Shoppers Lane,
and at MASH will be completed in FY 2025. In
addition, design and EV charger procurement
will be completed for the Avon Ramp EV
project, and construction will be initiated.
72% 6/30/2029 Ongoing7,962,975
4,545,0008,530,800Customer Information System
Managed Services - Power
327115 Enhancements of the Customer Information
System continued in the fourth quarter and a
system upgrade is currently scheduled to go
live next fiscal year.

Additional Customer Information System
(CIS) system enhancements and upgrades
will continue to add benefits to PWP
customers and staff in FY 2025.
70% 6/30/2029 Ongoing3,189,144
1,681,0312,822,397T.M. Goodrich Receiving Station
Upgrades
326316 The design, programming, and procurement
of the TM Goodrich control house battery
charger was completed in the fourth quarter.

The construction of TM Goodrich Bank 1
Dissolved Gas Analysis (DGA) system, CAPS
7-9 Power Meter upgrade, and Control House
battery charger upgrade will be completed in
FY 2025.
76% 6/30/2029 Ongoing1,278,297
687,5002,171,500Power Substation Weatherizing
Enhancements
327917 Weatherization of the Santa Anita historic
building and the painting of Villa Unit 1
substation transformers were completed in
the fourth quarter.

Two substations will be weatherized in FY
2025. Enhancements will include protective
weatherproof high-temperature paint coating
for eight transformers and protective
rubberized/weatherproof coating for two
control room structures and four metal clad
switchgear.
100% 6/30/2029 Ongoing688,065
112,0002,661,300Oak Knoll Substation Upgrades327718 The specifications for Oak Knoll 35 kV switch upgrades were completed and procurement
initiated in the fourth quarter.

The procurement for Oak Knoll 35kV switch
upgrades will be initiated in FY 2025.
19% 6/30/2029 Ongoing21,309
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 20

112,0002,661,300Villa Substation Upgrades327819 The specifications for Villa 35 kV switch upgrades were completed and procurement
initiated in the fourth quarter.

The procurement for Villa 35kV switch
upgrades will be initiated in FY 2025.
19% 6/30/2029 Ongoing21,454
6,150,0007,951,476Substation Modernization
Program
323520 Final designs of Chester Unit 1 and Hastings
Unit 1 transformer upgrades were completed
in the fourth quarter. In addition, major
material procurement was initiated.

In FY 2025, the Chester Unit 1 Transformer
Health equipment, temperature controller, and
Tap Changer Under Load (TCUL) upgrades
will be completed.  In addition, the Hastings
Unit 1 temperature controller and TCUL
upgrades will be completed.
98% 6/30/2029 Ongoing6,044,305
4,568,2785,956,278Computerized Maintenance
Management System
314021 A contract for Enterprise Asset Management
software was approved in the fourth quarter.

Implementation is scheduled for FY 2026.

Software licenses required for Computerized
Maintenance Management System (CMMS)
installation and integrations will be purchased
in FY 2025. This process will include a
detailed CMMS Implementation Plan with
Project Schedule, Communications Plan,
Education/Training Plan, Issues Log, and
Change Management Plan.
48% 6/30/2029 6/30/2026 Design2,187,823
14,792,00018,992,000Emergency Transmission and
Distribution System
Replacements
322222 Five emergency replacement projects were
completed in the fourth quarter.

Emergency replacements to transmission,
distribution, and substation systems will be
completed on an as needed basis in FY 2025.
99% 6/30/2029 Ongoing14,670,943
22,318,00034,718,000Installation of Low Voltage
Electrical Services
322123 Approximately 30 residential and commercial
electric service installation requests for new
service, modifications, and upgrades were
completed in the fourth quarter. In addition,
approximately 30 solar connections were
completed.

Modifications, upgrades, solar installations,
telecom, unmetered service, or new low
voltage electric service will be installed as
requested in FY 2025. Installation of service
conductors to provide electrical service will be
installed as needed.
100% 6/30/2029 Ongoing22,407,878
19,343,00018,087,000Installation of High Voltage
Electrical Services
322024 Four private property electric service
installation requests for new service,
modifications, and upgrades were completed
in the fourth quarter. Staff is reviewing the
project expenditures and will take appropriate
action to address the project imbalance.

Modifications, upgrades or new high voltage
electric services will be completed as
requested in FY 2025. Installation of cables,
conduits, switches, transformers, and meters
will be installed as necessary.
102% 6/30/2029 Ongoing19,778,342
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 21

1,485,0007,391,827Supervisory Control and Data
Acquisition (SCADA) System
Expansion
324525 The design and programming of the NTX-240
communication hardware upgrade unit for
Villa Substation Connex 30 and Chester Unit
4 SEL-2032 to SEL RTAC projects were
completed in the fourth quarter.

In FY 2025, vendor selection for Connex 30
substation gateways and Jungle Mux fiber
optic multiplexer upgrades will be completed
and contracts will be issued. In addition, the
engineering design package for the Chester
Unit 4 SEL-2032 to SEL Real-Time
Automation Controller (RTAC) project will be
completed.
37% 6/30/2029 Ongoing554,549
1,350,0005,400,000Primary Dispatch Facility
Remodel
325326 Removal of legacy equipment continued in
the fourth quarter.

In FY 2025, all legacy equipment from the
north and south wall panels will be removed
or relocated from the first floor to the
basement. In addition, the Request for
Proposals (RFP) development for tenant
improvements and control center upgrades
will be initiated.
14% 6/30/2029 Planning194,670
1,255,00058,412,812Fair Oaks and Brookside
Substation Upgrades
326727 Substation transformer major material
procurement continued in the fourth quarter.

Specifications for major materials and the
request for bids will be completed in FY 2025.

In addition, the design build specifications will
be completed and advertised.
17% 6/30/2029 6/30/2030 Ongoing216,915
160,000560,000Replacement of Power Plant
Instruments and Controls
323228 No reportable activity in the fourth quarter.

Instruments and controls will be replaced on
an as-needed basis.

Procurement of instruments and controls at
the Glenarm Power Plant will occur on an as-
needed basis in FY 2025.
1% 6/30/2029 No Activity This
Quarter
2,280
8,470,55615,070,556Deteriorated Pole Replacement
Program
323329 Fifteen poles were replaced in the fourth
quarter.

A total of 60 utility poles will be replaced
based on inspection and evaluation criteria in
FY 2025. In addition, funds are required to
cover Southern California Joint Pole
Committee charges that account for joint pole
work performed by other utilities.
101% 6/30/2029 Ongoing8,567,954
2,744,3203,144,320Power Production Facility
Improvements
323630 Connecting power and the networking to the
new instrumentation trailer was completed in
the fourth quarter.

Work planned for FY 2025 includes
installation of a new perimeter wall at Azusa;
Remote Intelligence Gateway (RIG), and
miscellaneous facility improvements on an as-
needed basis.
58% 6/30/2025 6/30/2029 Ongoing1,601,302
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 22

3,100,0004,900,000Seismic and Reliability Upgrades
of Power Facilities
319631 The design for Del Mar Substation was
completed and the design for the firewall
between Santa Anita transformers 4 and 5
continued in the fourth quarter. In addition, a
detailed evaluation of the Eastern Substation
concluded that current conditions meet or
exceed desired structural rigidity and no
additional seismic upgrades are needed.

Construction of the seismic upgrade of the
Eastern substation will be completed in FY
2025. In addition, Santa Anita Bank 4 / Bank 5
firewall will be installed.
66% 6/30/2029 Ongoing2,046,541
572,9851,412,985Vault Cover Lid Replacement
Program
323032 The final 15 vault cover were replaced in the
third quarter and project is complete.

Installation of restraint system and lid
enhancement for 15 vault/manhole covers will
be completed in FY 2025.
79% 6/30/2029 Completed450,913
4,690,0005,290,000Fire Threat Mitigation Tier 3 Areas325733 The substructure for Canyon Close Road and Fox Ridge Drive was installed in the fourth
quarter. In addition, Florecita Drive
substructure and underground electrical
designs continued.

Installation of the underground infrastructure
necessary to remove the overhead high
voltage distribution lines on Canyon Close Rd.
and Fox Ridge Dr. will be completed in FY
2025.
23% 6/30/2029 Ongoing1,070,874
5,120,0005,668,403Santa Anita 35kV Receiving
Station Upgrades
326034 The protection and control upgrades for the
34-10 and 34-11 circuit breakers were
completed in the fourth quarter.

In FY 2025, the CAPS 4-6, CAPS 10-12, 34-
10, 34-11, 34-15, 34-16, and 34-25 protection
and control upgrades will be completed for
Santa Anita 35kV circuit breakers.
74% 6/30/2029 Ongoing3,797,699
1,670,0002,120,000Security, Access Control, and
Lighting Program at Power
Facilities
324835 Security upgrades at Santa Anita Substation
were completed in the fourth quarter. In
addition, security upgrades at Wilson
Substation and Villa Substation continued.

Design, procurement, and installation of
security, access control and lighting system at
Wilson, Villa, Del Mar, Chester, and Eastern
substations will be completed in FY 2025.
67% 6/30/2029 Ongoing1,113,072
546,521946,521Distribution System GIS
Enhancements
324636 No reportable activity in the fourth quarter.In FY 2025, PWP will continue to enhance the GIS to meet PWP operational immediate and
future needs.
6% 6/30/2029 Ongoing35,079
7,665,5288,935,528Distribution System Expansion
Program
322837 Construction for the expansion of the
Oakland Circuit was completed in the fourth
quarter, which helps to facilitate multiple
incoming underground primary services on
Oak Knoll Avenue. Staff is reviewing the
project expenditures and will take appropriate
action to address the project imbalance.

Underground infrastructure for customer
related projects will be enhanced and
expanded in FY 2025. In addition,
underground infrastructure on the Locust
Circuit will be expanded to tie the circuit to
two neighboring circuits for increases in
reliability and ease of operation, while setting
up for future 4kV to 17kV conversions in an
area with limited 17kV availability.
101% 6/30/2029 Ongoing7,771,123
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 23

2,290,0004,210,000Customer Facility Replacements326938 Replacement of the Radio Frequency Interference (RFI) Controller in Michigan
Station was coordinated with Metropolitan
Transportation Authority (MTA) in the fourth
quarter. Staff is reviewing the project
expenditures and will take appropriate action
to address the project imbalance.

A total of two relays will be retrofitted at large
customer stations in FY 2025. In addition,
covers will be placed on outdoor RFI switches
at 15 sites and 8 aging IFLDR switches will be
replaced and covers installed.
104% 6/30/2029 Ongoing2,379,820
585,0001,185,000Fiber Optic Cable Expansions /
Overbuilds
324439 The El Mirador fiber extension and Villa
Street fiber expansion continued in the fourth
quarter.

The installation of overhead and underground
fiber-optic cables along El Mirador from
Colorado Blvd. up to El Mirador Tower on
Glen Oaks Blvd. will be completed in FY
2025. In addition, work in coordination with
Department of Technology to complete fiber
projects to meet PWP operational and system
needs will continue.
36% 6/30/2029 Ongoing210,367
1,631,0002,086,000Geographic Information System
(GIS) Enhancements
324040 Efforts for the migration to the utility network and the current state assessment and end-
state recommendation efforts continued in
the fourth quarter.

Desktop workstation for ArcGIS Pro and GIS
Software will be installed in FY 2025. In
addition, utility network integration and
training are planned.
37% 6/30/2029 Ongoing604,238
607,463737,463Field Services and Meter Reading
Automation
302541 Training on the software (MV-90) for the
Billing and Electric Shop occurred in the
fourth quarter.

New meter reading hardware, software, and
professional services for the upgrade to cloud
capability will be purchased in FY 2025.
53% 6/30/2029 Ongoing319,762
14,620,00014,620,000Energy Storage System Phase I320642 The California Energy Commission approved a $9.66 million Distributed Electricity Backup
Asset (DEBA) grant in the fourth quarter. In
addition, engineering and equipment
selection continued.

FY 2025 work includes permitting, planning,
site preparation, design and equipment, and
construction/installation of a 25 MW energy
storage system.
4% 6/30/2027 Design646,743
3,390,00010,939,709Station Transformer Upgrades325943 Contract negotiations continued for the mobile transformer in the fourth quarter.

In FY 2025, the Mobile Transformer contract
will be issued and equipment drawings will be
approved. In addition, work will be performed
on the design of the housing and station
upgrades.
13% 6/30/2029 Ongoing426,578
2,605,8473,805,847Power System Equipment325444 Procurement of the fiber laser cutter continued in the fourth quarter.

Major tools and test equipment will be
purchased upon field evaluation in FY 2025.
60% 6/30/2029 Ongoing1,575,302
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 24

2,366,6032,718,692Santa Anita 17kV Substation
Upgrades
326145 Designs for Santa Anita Bank 4 and 5
transformer upgrades were completed in the
fourth quarter. In addition, procurement for
major material was initiated.

In FY 2025, the Santa Anita Bank 4
Transformer Health upgrade, Santa Anita
Bank 5 Transformer Health upgrade, and new
17kV Potential Transformer fuse upgrades will
be completed.
71% 6/30/2029 Ongoing1,672,785
1,883,0003,383,000Distribution Volt/Var
Enhancements Program
325246 One voltage correction project was
completed in the fourth quarter.

A switched capacitor bank solution will be
installed to alleviate low voltage problems in
the system in FY 2025. Additional voltage
correction projects will occur when
determined by recorded voltage
abnormalities, or when customers request
connection or upgrade of a service
connection.
85% 6/30/2029 Ongoing1,605,955
5,126,3527,526,352Substation Oil Containment312847
Construction began on the Glenarm Unit 1
and 2 Oil Containment in the fourth quarter.

In addition, design work for Santa Anita
Substation Unit 1 and 2 Oil Containment
continued.

The construction of an oil containment system
for Glenarm Units 1 and 2 will be completed in
FY 2025. Additionally, the design for an oil
containment system at Santa Anita Substation
Units 1 and 2, with modifications to the
existing oil containment system in banks 4
and 5 will be completed.
84% 6/30/2029 Ongoing4,323,336
19,689,28219,689,282Water and Power Facilities
Modernization
317548 Construction of the locker room remodel
project continued in the fourth quarter.

Scheduled upgrades and enhancements for
the locker room will be completed in FY
2025.
97% 6/30/2029 Ongoing19,091,574
2,190,0006,140,981Glenarm Receiving Station
Upgrades
326649 The design, programming, and procurement
of the Primary Dispatch control house battery
chargers were completed in the fourth
quarter. In addition, design and procurement
for the GT-2 circuit breaker replacement,
protection and control upgrade, and the
Glenarm RSC / RSD circuit breaker
protection and control upgrades were
initiated. Staff is reviewing the project
expenditures and will take appropriate action
to address the project imbalance.

The Glenarm RSC and RSD 35kV protection
and control upgrades design and
specifications will be completed and
procurement initiated in FY 2025. In addition,
the design for Primary Dispatch Battery
Charger and Inverter upgrades will be
completed.
107% 6/30/2029 Ongoing2,344,513
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 25

4,962,0007,362,000Transmission System
Enhancements
319550 Efforts continued in the fourth quarter on the
Southern California Edison draft Letter
Agreement to replace the following
equipment at the TM Goodrich Receiving
Station: 220kV disconnects and its
associated foundation, the 220kV line
protection relays, and the Remote Terminal
Unit (RTU).

In FY 2025, an aging communication device,
RFL 6780 transmitter/receiver, will be
replaced. In addition, other transmission
equipment may be replaced or upgraded per
the inspection results and recommendations
of Southern California Edison.
67% 6/30/2029 Ongoing3,326,675
1,420,0002,670,000Power Supply Integrated
Resource Planning and Design
324951 No reportable activity in the fourth quarter.In FY 2025, work includes procurement for a consultant to assist with developing an update
to the 2023 IRP.
88% 6/30/2026 6/30/2029 No Activity This
Quarter
1,246,605
1,624,0002,111,500Management Information Systems
- Power
323952 Installation of Nutanix software, a hybrid
multi-cloud management platform, was
completed in the fourth quarter.

Project work will continue in FY 2025:
implementation of vulnerability assessment
recommendations, expansion of security
systems, installation of Cloud system
management and network equipment, and
procurement of miscellaneous hardware and
software.
73% 6/30/2029 Ongoing1,183,059
1,083,0003,083,000Power Transmission Program325153 Fourth quarter activities include work on the Sylmar Converter Station (SCS) East Valve
Hall HVAC system upgrade. LADWP is the
operating agent for this project.

In FY 2025, work will continue on replacement
of the 480V breaker switchgear at Sylmar
Converter Station (SCS) and the air
conditioning unit for Converter 1 and 2 Valve
Halls. In addition, Phase 2 of the Fire
Protection System Replacement project will
begin; there will be an HVAC system upgrade
at SCS E.Valve Hall, and various smaller
capital projects will be completed.
30% 6/30/2027 6/30/2029 Ongoing320,438
9,428,9999,478,999Power Transmission Program319054 No reportable activity in the fourth quarter.

LADWP is the operating agent for this
project.

Work on the Porcelain Insulators
Replacement and Reactor Bushing
Replacement will continue in FY 2025.
95% 6/30/2027 Ongoing8,971,365
7,903,00010,703,000Power Facility Wastewater /
Storm Water Capture and
Treatment
327055 The stormwater treatment feasibility study is
underway in the fourth quarter.

Work planned for FY 2025 includes the
replacement of the Oily Water Separator;
installation of a stormwater capture
mechanism, and address any needs of storm
and waste water treatment, storage, recycling
and disposal facilities at the power plant on an
as-needed basis.
1% 6/30/2027 6/30/2029 Planning61,371
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 26

300,0002,849,300Chester Substation Upgrades327356 The specifications for Chester 35 kV switch upgrades were completed and procurement
was initiated in the fourth quarter.

The Chester 35kV switch upgrades
specifications will be complete and
procurement initiated in FY 2025.
19% 6/30/2029 Ongoing58,422
1,002,9001,402,900Power Supply Facility Security323457 Provided notice to proceed for security upgrades for GT-5 in the fourth quarter.

In FY 2025, procurement and installation of
new and/or improved security systems with a
focus on Glenarm Plant will continue, and
work will be performed at the Broadway and
Azusa Hydro plants on an as-needed basis.
42% 6/30/2027 6/30/2029 Ongoing420,315
142,104592,10435kV Subtransmission System
Upgrades
328358 No reportable activity in the fourth quarter.PWP will initiate a study to evaluate all options to reconfigure/upgrade the 35kV
subtransmission system to reduce the fault
current to under 25kA at the receiving
stations, including an option to electrically split
the 35kV subtransmission system in FY 2025.
0% 6/30/2029 Ongoing0
70,000720,000Water & Power Headquarters328559 No reportable activity in the fourth quarter.

Staff continues work on the department's
office space needs assessment and is
collaborating with the City Manager's
Economic Development team on a citywide
effort.

In FY 2025, a needs assessment will be
conducted. PWP will begin identifying
potential sites for the future headquarters.
0% 6/30/2029 No Activity This
Quarter
0 3,880,0005,830,000Subtransmission Cable Upgrade
(34-30)
328160 The 34-30 subtransmission line upgrade
between Santa Anita and Chester
substations was completed in the fourth
quarter.

The 34-30 subtransmission line upgrade
between Santa Anita and Chester substations
will begin in FY 2025.
89% 6/30/2029 Completed3,462,643
1,090,0004,000,000Substation Switch Replacement
Program
328461 Designs have been drafted and materials
ordered for all identified substation switch
replacements in the fourth quarter. One 35kV
subtransmission switch was replaced at the
end of the third quarter and not previously
reported.

Four 4kV substation oil switches and three
35kV subtransmission switches will be
replaced in FY 2025.
14% 6/30/2029 Design149,666
1,780,00027,805,000Subtransmission Path 2 Upgrade328262 Design for the upgrade of the 34-15, 34-16, 34-24, and 34-25 lines were completed in the
fourth quarter.

Design for the upgrade of the 34-15, 34-16,
34-24, and 34-25 lines, including vault
restorations, will begin in FY 2025.
84% 6/30/2029 Planning1,499,016
Technology Projects
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 27

3,550,0003,550,000Police Computer-Aided Dispatch
and Records Management
System Replacement
711681 Procurement contract for the archival data
migration was completed, and project
implementation commenced in the fourth
quarter. Market evaluation for crime mapping
software also continued in the fourth quarter,
with emerging solutions being incorporated
into the review process.

Implementation of additional systems and
historical data migration will continue in FY
2025.
77% 6/30/2025 Planning2,737,829
4,231,9938,931,993DoIT Equipment Lifecycle
Replacement FY 2025 - 2029
711712 Network and server infrastructure equipment
and software updates continued as part of
planned lifecycle replacements in the fourth
quarter. One cluster of server equipment was
refreshed successfully. Progress of the PBX
replacement project continued and is
anticipated to be completed in the second
quarter of FY 2026.

Annual system life cycle replacement of
hardware and software will continue in FY
2025.
41% 6/30/2025 Ongoing1,753,738
3,289,3673,289,367Enterprise Building Security
Management
711633 The environmental review for security
cameras at Washington Park was completed
in the fourth quarter. The bid specifications
to secure a vendor for the installation of the
cameras is anticipated in the first quarter of
FY 2026.

Work will expand to other City facilities in FY
2025.
79% 6/30/2025 Construction2,599,867
1,613,9792,733,979City Fiber Network Expansion FY
2025 - 2029
711724 Expansion of fiber to the Mirador Reservoir
was completed in the fourth quarter and the
Villa Street expansion project is anticipated to
be completed in the first quarter of FY 2026.

A Request For Information (RFI) will also be
released next quarter to solicit potential
partnerships in broadband expansion.

Expansion of fiber to provide Wi-Fi services to
public parks and park facilities will begin in FY
2025.
65% 6/30/2025 Ongoing1,056,717
1,500,0001,500,000City Park Public Wifi Expansion711695 Environmental review continued in the fourth quarter and is anticipated to be completed in
the first quarter of FY 2026.

Implementation and construction of the WiFi
designs will continue in FY 2025.
6% 6/30/2026 Ongoing90,012
Capital Improvement Program
FY 2025 Quarter Monitoring Report
Activity Through June 30, 2025
Priority
Total
Estimated
CostProject Name
Appropriation
Thru FY 2025 Status UpdateFY 2025 Workplan ScheduleProject# % of
Appropriations
Spent To Date
Revised
Completion
Date
Target
Completion
Date Phase
Expenditures
Life of
Project
August 26, 2025 Page 28

INFORMATION ONLY
ITEM 4

4. FINAL REPORT ON FOLLOW-UP AUDIT ON

EMBEZZLEMENT INTERNAL CONTROL REPORTS

OFFICE OF THE CITY MANAGER
TO Finance/Audit Committee
FROM Ani Antanesyan, Internal Audit Manager
SUBJECT Final Report on Follow-Up Audit on Embezzlement Internal Control Reports
DA TE September 8, 2025
RECOMMENDATION This report is for information only. The Finance/Audit Committee may, however, take action relating to this item as it deems appropriate following consideration and discussion of the matter.

Background:

As part of our FY 2025/2026 Internal Audit Plan, Internal Audit conducted a follow-up audit on the underlying risks from the embezzlement internal control reports. The objective of this audit was to selectively follow-up on City department's implementation of the recommendations issued by KPMG, Management Partners, and the Task Force after the embezzlement of City funds related to the Underground Utility Program to ensure that the underlying risks have been successfully mitigated.

After the embezzlement was discovered in 2014, the City commissioned three reports to review its internal controls and to make recommendations on how to improve the control environment that led to the embezzlement to take place. These three reports were the KPMG Underground Utility Program Report from 2014, the Management Partners Underground Utility Program Review Report from 2015, and the Task Force on Financial Administration and Internal Controls Summary report from 2015. The three reports together contain recommendations toward improving internal controls over the Underground Utility Program, and the Purchasing and Accounts Payable functions, such as documenting policies and procedures, segregation of duties over financial transactions, tightening controls over Special Handling Requests, the Vendor Master List, Form 1099-MISC reporting, purchase orders, and establishing an Internal Audit division at the City among others.

Internal Audit applied multiple methods of analysis to conduct the follow-up audit including, 1) reviewing industry best practices to develop benchmark criteria, 2) reviewing existing policies and procedures for Check Requests, batch payments, vendor rebates/credits, management of authorized approvers, and Special Handling Requests, 3) reviewing controls over Accounts Payable and related batch files, Check Requests, and Special Handling Requests, as well as 4) analyzing various segregation of duties over processing of Check Requests, and Purchasing and Accounts Payable roles in Munis (the City's financial software). Internal Audit also conducted interviews with staff members from the Departments of Finance, Information Technology, Water and Power, Public Works, and Economic Development.
1

Follow-Up Audit on Embezzlement
Internal Control Reports
Audit Report # 2026-01
Office of the City Manager
Internal Audit Division
Attachment A

Office of the City Manager
DATE: August 18, 2025
TO: Miguel Márquez, City Manager
Mattew Hawkesworth, Acting City Manager
Phillip Leclair, Chief Information Officer
Vic Erganian, Acting Finance Director
FROM: Ani Antanesyan, Internal Audit Manager
Steven Andersen, Senior Internal Auditor
SUBJECT: Follow-Up Audit on Embezzlement Internal Control Reports As part of our FY 2025/2026 Audit Plan, Internal Audit conducted an audit of the underlying risk areas from the KPMG Underground Utility Program Report1 (KPMG Report), Management Partners Underground Utility Program Review Report2 (Management Partners Report), and the Task Force on Financial Administration and Internal Controls Summary Report 3 (Task Force Report).

Based on our audit, we identified four medium priority issues that need to be addressed. There are nine recommendations from the four findings, which, when implemented, would strengthen internal controls. Several issues were corrected during the audit and management has agreed to implement recommendations that will mitigate the risks associated with the issues identified in the report.

A description of our finding prioritization is in Appendix A on Page 10. Management responses to audit recommendations are included in Appendix B beginning on Page 11. Appendix C, the Summary of COSO Internal Control Framework, is on Page 14.

We would like to thank the Finance, Information Technology, and Water & Power departments for their cooperation and timely assistance during this audit. cc: Alexander Souto, Deputy City Manager
David Reyes, General Manager, Water & Power
Armine Trashian, Controller
Jessica Freeman-Wong, Assistant Chief Information Officer Sreekanth Maddali, IT Manager
1 The Underground Utility Program Report was issued by KPMG on November 11, 2014. 2 The Underground Utility Program Review Report was issued by Management Partners on July 22, 2015. 3 The Task Force on Financial Administration and Internal Controls Summary Report was issued by the Task Force on October 3, 2015.

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 1 Audit Report # 2026-01
Executive Summary

1. Reason for the Audit
Included in the FY 2025/2026 Audit Plan
based on issues and concerns discussed
during the annual City-wide risk
assessment.

2. Background
The 2014 KPMG Report, the 2015
Management Partners Report, and the
2015 Task Force Report identified risks
and related recommendations to mitigate
the possibility of another large
embezzlement occurring in the city. The
highest risk areas are as follows:
 Activities conducted outside of the
systematic Requisition, Purchasing,
and Accounts Payable processes, or
 Activities resulting from inappropriate
segregation of duties.

3. Objective
To selectively follow up on departments’
implementation of recommendations
issued by KPMG, Management Partners,
and the Task Force after the
embezzlement to ensure the underlying
risks have been successfully mitigated.

4. Scope
The scope of work for this audit covers
July 1, 2023 through December 31, 2024.

The audit focused on the degree of
mitigation achieved for the underlying
risks identified by Internal Audit from
KPMG, Management Partners, and
Internal Control Task Force
recommendations.

5. What We Found
Based on our audit, there are four
medium risk issues that should be
addressed to strengthen internal controls
and improve operations.

The issues identified are:
 Ineffective process for managing
segregation of duties in Munis,
 Inappropriate access to batch
payment files,
 Non-alignment of invoice approval
limits in Munis with designated
signature authority, and
 Inconsistent drawing down of
available funds when processing
Check Requests tied to purchase
orders or contracts.

6. What We Recommend
The nine recommendations include:
 Address conflicting roles in Munis,
 Institute policies and update system
functionality to minimize future role
conflicts,
 Limit access to batch payment files
based on need,
 Align approval authority in Munis
with authorized signature authority
limits,
 Log temporary delegations of
signature authority, and
 Develop procedures to better
manage purchase order or contract
draw down when processing Check
Requests.

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 2 Audit Report # 2026-01
Reason for the Audit
The audit was included in the FY 2025/2026 Audit Plan to evaluate the effectiveness of internal controls designed to mitigate the risks identified in KPMG Underground Utility Program Report, the Management Partners Underground Utility Program Review Report, and the Task Force on Financial Administration and Internal Controls Summary Report. The city commissioned these three internal control reports after the 2014 discovery of a $6.4 million embezzlement from the City’s Underground Utility Fund. In the decade since the publication of these reports, the City has implemented a new Enterprise Resource Planning (ERP) system and focused on addressing the internal control recommendations contained in both reports. Strong internal controls, particularly over procurement and accounts payable, are important to prevent or deter fraud.

Background
The internal control reports identified many potential fraud risks and issued recommendations to address these risks. Below is a summary of the key risks categorized by Internal Audit from the internal control reports and the departments primarily responsible for mitigating these risks.

Risk Description Responsible
Department(s)
Lack of procedures for high-dollar disbursements decreases consistency and increases fraud risk.

Finance, Pasadena
Water & Power (PWP)
Lack of guidelines for determining and managing authorized approvers, resulting in approvals by non-authorized individuals.

Finance, PWP
Lack of segregation of duties for processing, reviewing, and authorizing payment for high-dollar disbursements.

Finance, Information
Technology (DoIT), PWP
Lack of specific policies and procedures, as well as oversight, for Special Handling Requests.

Finance
Authorizations for high-dollar disbursements processed outside of the Munis PO/contract/invoice workflows could be routed back to the initiator and modified.

Finance, PWP
High-dollar disbursements are not appropriately justified or verified. Finance Employees have conflicting access in IT systems, such as to:
 Create requisitions and approve requisitions and/or invoices;  Approve invoices and process Accounts Payable transactions.

DoIT
The highest risk areas were those activities that were:
 Conducted outside of the systematic Requisition, Purchasing, and Accounts Payable processes, or
 Resulting from inappropriate segregation of duties.

The audit primarily focused on expenditures that were tied to Check Requests or batch uploads into Munis. These expenditures were not tied to purchase orders or contracts.

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 3 Audit Report # 2026-01
For Check Requests, a user submits an approved Check Request Form, with supporting justification, to Accounts Payable. Accounts Payable then loads the Check Request Form and documentation into Content Management and initiates the workflow approval process. After approval, Accounts Payable processes the check for payment.

Accounts Payable processes other payments such as Section 8 housing payments to landlords, PWP rebates and refunds, and low dollar claims payments via batch files that department liaisons load onto an Accounts Payable shared drive. Accounts Payable imports these files into Munis for check processing and payment.

Objective
The objective of this audit is to selectively follow-up on departments’ implementation of recommendations issued by KPMG, Management Partners, and the Task Force on Financial Administration and Internal Controls after the embezzlement to ensure the underlying risk/issue has been successfully mitigated.

Scope
The scope of work for this audit covers July 1, 2023 through December 31, 2024. The audit focused on the degree of mitigation achieved for the underlying risks identified by Internal Audit from KPMG, Management Partners, and Internal Control Task Force recommendations.

Methodology
Internal Audit performed the following to accomplish the audit objective:
 Reviewed industry best practices to develop benchmark criteria  Reviewed existing policies and processes for:
o Initiation and handling of Check Requests
o Validating and processing Check Requests into payments o Handling batch payments submitted to Finance for check processing o Handling vendor rebates or credits
o Management of authorized approvers
o Initiation and handling of Special Handling requests
 Reviewed controls over:
o Approval, and related approval validation of Check Requests o Approved Munis Accounts Payable transactions
o Munis uploaded batch transactions of payment files after department management approval through upload into Munis
o Approval of Special Handling requests
 Assessed Segregation of Duties for:
o Processing Check Requests
o Purchasing and Accounts Payable roles in Munis

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 4 Audit Report # 2026-01
 Evaluated supporting documentation of high-dollar Check Requests in accordance with Finance criteria
This audit was conducted in accordance with the standards promulgated by the Institute of Internal Auditors (Standards). These Standards encompass such matters as independence, objectivity, proficiency of staff, due professional care, the scope and performance of work activities, and the management of the internal auditing function. We believe that our work provides a reasonable basis for the reported issues, conclusions, and recommendations.

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 5 Audit Report # 2026-01
Overall Results
Since the publication of the KPMG Underground Utility Program Report in 2014, the Management Partners Underground Utility Program Review Report in 2015, and the Task Force on Financial Administration and Internal Controls Summary Report in 2015, the City has made significant improvements in improving internal controls and reducing fraud risk. In addition, the implementation of the Munis ERP system in 2015 has provided a systematic means to structure purchasing and related payment approval processes. The City has implemented many changes to address risks identified in the internal control reports, including:
 Requiring multiple signoffs and vendor setup of the recipient to process Underground Utility Program rebates and other large rebates
 Requiring substantive documentation to process Check Requests not tied to a purchase order or contract
 Archiving supporting documentation for purchase orders, contracts, invoices, and Check Requests in Munis Content Management
 Establishing electronic workflows, tied to signature authority, for approving requisitions, contracts, invoices, and Check Requests
 Establishing an Internal Audit division within the City Manager’s office.

We did find, however, four issues with nine recommendations to improve the City’s internal control effectiveness. These four issues are categorized as medium risk.

SECTION 1: INEFFECTIVE SEGREGATION OF DUTIES IN MUNIS
Proper segregation of duties is a critical control activity for reducing the potential for fraud or abuse. The KPMG Underground Utility Program Report identified a lack of segregation of duties in invoice processing as an unmitigated risk contributing to the City’s embezzlement. The National Association of State Auditors, Comptrollers, and Treasurers states that “The fundamental premise of segregated duties is that an individual or small group of individuals should not be in a position to initiate, approve, undertake, and review the same action 4.” Finding 1: The process for ensuring segregation of duties in Munis can be improved.

Risk Rating: Medium
DoIT has not consistently ensured that conflicting duties in the Munis ERP system are segregated. This has resulted in:

1. Conflicting roles between requisition initiation, requisition approval, and related invoice approval, and
4 Internal Control Guidebook, July 2008;
https://nasact.membershipsoftware.org/files/News_and_Publications/White_Papers_Reports/NASC_IC_Docs/Add itional_Related_Docs/2008_Internal_Control_Guidebook.doc

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 6 Audit Report # 2026-01

2. Conflicting roles between invoice approval and processing invoice payment.

1. Conflicting roles should be identified and addressed on a timely basis.

Segregation of duties in the procurement and accounts payable processes is a critical internal control to reduce the potential for fraud or abuse. Internal Audit reviewed access to requisition creation, requisition approval, and invoice approval permissions. Two high-level Management Analysts had the ability to approve requisitions they created, and approve related invoices, up to $15,000 and $75,000, respectively. Internal Audit was able to determine that neither user had approved their own requisitions or approved invoices for their requisitions.

In each case, the user was initially assigned a role to only create requisitions. Later, they each received a promotion. The departments requested, and DoIT added, their approval roles shortly after their promotion date. The original requisition creation roles were not removed.

In addition, three users had access to approve invoices and then process payment for those invoices. Two individuals were in the Controller’s organization, one of which was lent to Accounts Payable for a time. The third user started out in Accounts Payable, then moved to the Controller’s organization. A review of invoice processing activity showed that none of the three users with conflicting permissions had inappropriately processed payments for invoices they approved.

In 2025, DoIT developed a report that provides visibility to all roles and associated users in a format that can easily be analyzed. This report can be the basis for more effective review of potentially conflicting user roles.

The Munis workflow settings also have an Exclude Originators setting that automatically prevents process originators from approving their own actions. This would provide additional control over the workflow approval process.

Recommendation 1.1: The Chief Information Officer should immediately remove conflicting permissions in Munis. (Completed)
Recommendation 1.2: The Chief Information Officer should develop policies to:
a. Request departments to review existing roles in SQL Server Reporting Services (SSRS) reports before requesting additional roles for users.
b. Annually review potential segregation of duties conflicts within Munis users and roles.

Recommendation 1.3: The Chief Information Officer should investigate the effects of the Munis workflow setting that prevents initiators from approving actions on city workflows, and whether it can be implemented without any unintended consequences.

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 7 Audit Report # 2026-01
SECTION 2: INAPPROPRIATE ACCESS TO BATCH PAYMENT FILES
For large groups of payees, the initiating department transmits a batch payment file in .csv format to Accounts Payable. Accounts Payable then imports the payees into Munis for check processing. After processing, DoIT reconciles the total payment with total of the submitted batch.

Finding 2: Access controls over batch payment files can be improved.

Risk Rating: Medium
Accounts Payable processes batch payment files from Water and Power (refunds), Housing (supportive housing payments), and Risk Management (claims). Each Department manages their process for documenting and justifying payments. The Departments then transmit the payment files to a shared Finance drive location from which Accounts Payable imports payment information and processes payments.

DoIT manages the access to the batch payment files in Finance’s shared drive. Four Accounts Payable users have access to modify the batch file contents. While added checks or changed amounts would be discovered during the reconciliation process, changes such as payee could be done by AP staff. Internal Audit found no evidence of any changes to batch files, but better access control would reduce the risk of inappropriate changes.

Recommendation 2.1: The Chief Information Officer should terminate Accounts Payable access to edit batch payment files coming from departments. (Completed) Recommendation 2.2: The Chief Information Officer should establish procedures to limit future access to batch payment files to originating departments and necessary DoIT support staff.

SECTION 3: ALIGN INVOICE APPROVAL LIMITS IN MUNIS WITH DESIGNATED SIGNATURE

AUTHORITY
To ensure proper financial control, the City utilizes two methods for documenting and establishing the maximum dollar amounts that individuals are authorized to approve on purchase requisitions, invoices and check requests:

1. Automated workflows in Munis, where approval dollar thresholds are set at each workflow step. Munis automatically sends documents needing a higher level of authority to an additional approver with higher electronic approval authority.

2. Scanned Signature Authorization Forms, where a Department Director and the Controller approve a specific dollar limit for purchase requisitions, invoices, or check requests.

In principle, the workflow authorization limits in Munis should align with the approval limits set through corresponding Signature Authorization forms. To add someone as a workflow approver

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 8 Audit Report # 2026-01
in Munis, a requestor must submit (or Finance have on file) a signed Signature Authorization Form for that individual. DoIT then adds them as an approver for the appropriate workflow step.

Finding 3: Invoice approval limits defined by Munis roles do not correspond to Signature Authorizations on file with Finance.

Risk Rating: Medium
Invoice approval limits are established through paper Signature Authorization Forms that are filled out by employees and must be approved by the Department Director and Controller. In addition to paper Signature Authorization Forms, Munis has an established workflow that guides the invoice and check request approval processes based on approval thresholds.

However, Internal Audit noted that the established approval thresholds in Munis do not always match the approval thresholds on paper Signature Authorization Forms. The Signature Authorization Forms have six approval thresholds, each with different dollar limits, ranging from $3,000 to unlimited, while the Munis invoice approval workflows have two to five thresholds, depending on the specific department.

Internal Audit reviewed 40 judgmentally selected instances of invoice approvals from July 1, 2023 to December 31, 2024, and noted that five (or 13%) were based on employees approving invoices over their authorized limits. All five instances showed that the employees were the final approvers over the invoices. The following observations were made:
 Two of the five instances were due to employees approving invoices over their established approval limits per paper Signature Authorization Forms and without formal or informal approval designation from supervisors. These two employees had unlimited authority in Munis, but only $25,000 to $75,000 approval authority per paper Signature Authorization Forms.
 Two of the five instances were due to employees approving invoices over their approval limits set by paper Signature Authorization Forms. In these instances, the Department Director provided informal approval by email. These two users had unlimited authority in Munis, but the approval authority limits on paper forms were $5,000 and $25,000.  One of the five was an instance where the employee approved an invoice over their approval limit per the paper Signature Authorization Form. This employee had up to $25,000 approval authority in Munis, yet only $5,000 per the paper form. In discussion with the Department Director, although this employee approved the specific transaction without formal or informal approval in the past, the employee’s role has changed and their current limit of $25,000 in Munis is now correct. The Department has updated the paper Signature Authorization Form for this employee to $25,000, which is their current Munis approval limit.

Current Munis settings can allow a Department Director to temporarily assign a higher approval authority to a designee in their absence. Munis, however, does not currently log temporary delegations of approval authority.

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 9 Audit Report # 2026-01
Recommendation 3.1: The Chief Information Officer should immediately limit the Munis approval limit of the two employees to match their approval limit per their Signature Authorization Forms.

Recommendation 3.2: The Chief Information Officer should work with departments to align approval authority in Munis with authorized limits, without creating an excessive number of required approvals.

Recommendation 3.3: The Chief Information Officer should research the ability of Munis to log when a Director temporarily delegates their signature authority to a designee.

SECTION 4: INCONSISTENT DRAWING DOWN OF CONTRACT AVAILABLE FUNDS WHEN

PROCESSING CHECK REQUESTS TIED TO PURCHASE ORDERS OR CONTRACTS Accounts Payable processes most payments for purchase orders or contracts based on approved invoices. An exception process is when an invoice is not present, and a department requests payment for a purchase order or contract via a Check Request. In the Check Requests reviewed by Internal Audit, the requesting department added the appropriate purchase order or contract information along with adequate supporting justification.

Finding 4: Accounts Payable does not have a consistent process for drawing down purchase order or contract amounts when processing associated Check Requests.

Risk Rating: Low/Medium
Internal Audit noted two Check Requests, for $525,000 and $315,000 respectively, that Accounts Payable processed without drawing down the referenced contract amount. While Accounts Payable has detailed procedures for processing payments tied to invoices, they do not have procedures for processing Check Requests that are tied to purchase orders or contracts.

This could result in inadvertent overspending of a purchase order or contract amount. In the specific instances noted above, the available contract amount was not overspent.

Recommendation 4.1: The Director of Finance should develop detailed procedures for the processing of Check Requests that are tied to an existing Purchase Order or contract, including ensuring that the available purchase order or contract amount is drawn down.

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 10 Audit Report # 2026-01
Appendix A: Findings Risk-Ranking Criteria
High Risk Medium Risk Low Risk
Potential significant
financial/operational losses to
the city
Weakness that could cause
moderate losses to the city
Control weaknesses exist but
are mitigated by other
controls
Significant internal control
weaknesses that are citywide
or affect a department’s
operations.

Internal control weaknesses
at a division or unit level or
non-compliance with
citywide policies
Controls which, if eliminated
or re-engineered, would
benefit productivity or
effectiveness
Violation of laws, regulations,
or municipal code/ordinance
Non-compliance with grant
requirements or other
contractual agreements
Opportunities for process
improvements or increased
efficiencies

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 11 Audit Report # 2026-01
Appendix B: Management Response from Department
Recommendation Response Completion Date
Finding #1: The process for ensuring segregation of duties in Tyler Munis can be improved – Medium Risk

1.1: The Chief Information Officer
should immediately remove
conflicting permissions in Munis.

Concur: Conflicting permissions within Tyler
Munis have been removed.

Completed

1.2: The Chief Information Officer
should develop policies to:
a. Request departments to review
existing roles in SSRS reports
before requesting additional
roles for users.
b. Annually review potential
segregation of duties conflicts
within Munis users and roles.

Concur: Departments will be required to
review existing roles in SSRS reports before
requesting additional roles for users to
prevent conflicting or unnecessary roles.

Reports are being enhanced to assist
departments in their reviews.

An electronic Signature Authority Form (SAF)
is being developed, which will include
Segregation of Duties (SOD) Role validation.

Departments will be mandated to conduct an
annual review of roles utilizing appropriate
SSRS reports and sign off on them. This
annual review will ensure that roles remain
appropriate and do not conflict with
segregation of duties principles. Additionally,
an annual audit will be conducted by
authorized department staff and IT to
maintain oversight. These annual reviews will
be put in place after the above two items are
completed.

December 2025
February 2026
March 2026

1.3: The Chief Information Officer
should investigate the effects of the
Tyler Munis workflow setting of
disallowing initiators to be
approvers on city workflows, and
whether it can be implemented
without any unintended
consequences.

Concur: The CIO will investigate whether the
stated Tyler Munis functionality of
disallowing initiators to be approvers can be
implemented with the vendor. This
functionality would provide an additional
layer of control to prevent conflicts of
interest.

November 2025
Finding #2: Access controls over batch payment files can be improved – Medium Risk

2.1: The Chief Information Officer
should terminate Accounts Payable
access to edit batch payment files
coming from departments.

Concur: Access to batch payment files has
been restricted to the originators and
necessary IT support staff only. If any
corrections are needed in the batch payment
files, the originator will be notified to re-run
in the source system.

Completed

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 12 Audit Report # 2026-01
Recommendation Response Completion Date

2.2: The Chief Information Officer
should establish procedures to limit
future access to batch payment files
to originating departments and
necessary DoIT support staff.

Concur: Quarterly reports will be generated
for the AP Supervisor to review. These
reports will provide insights into permissions
to the batch payment files directories,
ensuring transparency and accountability.

July 2026
Finding #3: Invoice approval limits defined by Tyler Munis roles do not correspond to Signature Authorizations on file with Finance – Medium Risk

3.1: The Chief Information Officer
should immediately limit the Munis
approval limit of the two employees
to match their approval limit per the
Signature Authorization Forms.

Concur: The root issue is that the approval
limits within Tyler Munis and the authorized
limits on file with Finance were not
consistent. This issue is being remediated as
part of 3.2.

See 3.2

3.2: The Chief Information Officer
should work with departments to
align approval authority in Munis
with authorized limits, without
creating an excessive number of
required approvals.

Concur: The CIO is actively collaborating with
Finance and City departments to ensure that
the approval limits within Tyler Munis are
consistent with the authorized limits on file
with Finance.

July 2026

3.3: The Chief Information Officer
should research the ability of Tyler
Munis to log when a Director
temporarily delegates their
signature authority to a designate.

Concur: The CIO will research the workflow
forwarding and audit capabilities within Tyler
Munis to determine if it can log temporary
delegations of signature authority.

All requests and approvals for role changes
are logged within the ServiceNow ticketing
system.

July 2026
Completed
Finding #4: Accounts Payable does not have a consistent process for drawing down purchase order or contract amounts when processing Check Requests referencing those purchase orders or contracts – Medium Risk

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 13 Audit Report # 2026-01
Recommendation Response Completion Date

4.1: The Director of Finance should
develop detailed procedures for the
processing of Check Requests that
are tied to an existing Purchase
Order or contract, including
ensuring that the available purchase
order or contract amount is drawn
down.

Concur: As part of the corrective action for
this finding, Accounts Payable will work with
the Purchasing Division to clarify and
document procedures for processing check
requests that are tied to existing purchase
orders or contracts. Going forward, check
requests of this nature will not be processed
until the related purchase order or contract is
fully established and available for drawdown.

In urgent situations where immediate
payment is required prior to PO or contract
setup, the check request will be processed as
an invoice replacement, ensuring it is
properly attached to the PO/contract once
created, and corresponding amounts will be
liquidated accordingly. These procedures will
be outlined in an update to the AP manual
and staff will be trained accordingly.

Completed

Follow-Up Audit on Embezzlement Internal Control Reports Internal Audit Division
City Manager’s Office 14 Audit Report # 2026-01
Appendix C: Summary of the COSO Internal Control Framework Components and Principles
COSO
Component Component Principles
Control
Environment
 Commitment to integrity and ethical values
 Exercises oversight responsibility
 Establishes structure, authority, and responsibility
 Commitment to competence
 Accountability enforced
Risk Assessment
 Objectives are specified
 Risk is identified and analyzed
 Fraud risk assessment
 Identify and assess impact of significant changes on internal controls Control Activities
 Develop control activities that mitigate risk
 Develop general controls over technology
 Control activities deployed through policies and procedures Information and
Communication
 Uses relevant information
 Internal communication of internal control responsibilities  External communication of internal control performance Monitoring and
Review
 Conducts ongoing and/or separate reviews of internal control  Evaluate and communicate internal control deficiencies Source: Internal Control-Integrated Framework, © 2013, Committee of Sponsoring Organizations of the Treadway Commission (COSO). All rights reserved. Used with permission.

INFORMATION ONLY
ITEM 5

5. THE AUDITOR'S COMMUNICATION WITH THOSE CHARGED
WITH

GOVERNANCE PURSUANT TO STATEMENTS ON
AUDITING STANDARDS NO 114

TO:

FROM:

SUBJECT:

DEPARTMENT OF FINANCE
September 8, 2025
Finance/Audit Committee
/
·J _)}.,
Vic Erganian
Acting Director of Finance
The Auditor's Communication with Those Charged with Governance Pursuant to Statements on Auditing Standards No. 114
The independent certified public accounting firm Lance, Soll & Lunghard, LLP will perform the annual financial audit for fiscal year ending June 30, 2025. Professional auditing standards require that as part of an audit and in compliance with the Statement of Auditing Standards (SAS) No. 114, the auditor to communicate certain matters to the governing body. This is accomplished through the presentation of the attached SAS No.114 letter and private interviews with one or two Finance/Audit Committee members.

The purpose of this requirement is to communicate responsibilities of the auditor in relation to the financial statement audit, provide an overview of the scope and timing of the audit, to obtain information relevant to the audit, and to provide timely observation arising from the audit that is relevant to those charged with governance.

Attachment: 1)
Attachment A - Letter from Lance, Soll & Lunghard, LLP dated June 9, 2025

Ls� .... ••••••
June 9, 2025
To the Honorable Mayor and Members of the City Council
City of Pasadena
100 N. Garfield Avenue
Pasadena, CA 91101-1726
Attachment A
We are engaged to audit the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the City of Pasadena (the City) for the year ended June 30, 2025. Additionally, we will perform audits of stand-alone financial statements for the following:
1) Pasadena Housing Successor
2) Air Quality Management District
3) Workforce Development Board
4) Rose Bowl Operating Company
5) Pasadena Community Access Corporation
6) Pasadena Center Operating Company
7) Rental Housing Board
Professional standards require that we provide you with the following information related to our audit. We would also appreciate the opportunity to meet with you to discuss this information further since a two-way dialogue can provide valuable information for the audit process.

Our Responsibilities under U.S. Generally Accepted Auditing Standards. Government Auditing Standards and, if applicable. the Uniform Guidance
As stated in our engagement letter dated June 9, 2025, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our responsibility is to plan and perform the audit to obtain reasonable, but not absolute, assurance that the financial statements are free of material misstatement. Our audit of the financial statements does not relieve you or management of your responsibilities.

In planning and performing our audit, we will consider the City's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the financial statements and not to provide assurance on the internal control over financial reporting. We will also consider internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Uniform Guidance.

As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we will perform tests of its compliance with certain provisions of laws, regulations, contracts, and � P'ri�eGlobal ; ..

LSLCPAS.COM
age 75

INFORMATION ONLY
ITEM 6

6. ROSE BOWL OPERATING COMPANY FINANCIAL UPDATE

DEPARTMENT OF FINANCE
September 8, 2025
TO:

FROM:

Finance/Audit Committee
• I 'J .Vic Erganian v.�
Acting Director of Finance
SUBJECT: Rose Bowl Operating Company Financial Update
Per Section 7.3.10.c of the Operating Agreement with the Rose Bowl Operating Company (RBOC), the attached financial updates; Flash Reports and Facility Statement of Operations, are being shared with the Finance/Audit Committee.

Overview
The Fiscal Year (FY) 2025 Facilities Statement of Operations report provides the year-end forecast through the third quarter (Q3). Below is a summary of key financial performance metrics for the Stadium and Golf Complex, including net operating revenues, expenses, and reserves.

Stadium Operations
• Net Event Income: $20.05 million, $0.409 million below budget. o Soccer and Rose Bowl Game: Exceeded budget expectations. o UCLA Football Games and Concerts: Underperformed compared to budget. • Miscellaneous Revenues: Including Pasadena Tourism Business Improvement District and investment income, contributed to total net operating revenues of $25.6 million, surpassing the budget by $1.249 million.
• Expenses: Slightly exceeded budget by $47,000.
• Net Result: Stadium operating income exceeded the budget by $1.2 million.

Golf Complex Operations
• Operating Income: Missed budget by $2.2 million, primarily due to the Eaton Fires in January.
o Revenue Shortfall:
■ Golf revenues: Down $640,000.
■ Food and Beverage (F&B): Down $360,000.
o Cost Increases:

RBOC Financial Update
September 8, 2025

 Other costs (water, labor, and insurance due to golf operator transition):
$556,000.

RBOC Reserves
• Increase: Reserves grew by $1.1 million.
• Key Driver: $13.7 million in costs related to Club World Cup events.

Attachments: (1)
Attachment A - FY 25 Facility Statement of Operations (Q3) Draft

Docusign Envelope ID: 8ECC870E-7BED-4A42-A0A4-4F9D76FC665D ,·, \4,\ r, 1,,•h,,,-J,.t.1rtium c.>n,
, Jf:7, • ll1!f1 J -,-- il-1 • ,,.\ 11l?h Jn;.l/r,q1
April 30, 2025
TO:

FROM:

Rose Bowl Operating Company (through Finance Committee) Jens Weiden , Chief Executive Officer
SUBJECT: FY25 Facility Statement of Operations Q3 (Draft) Recommendation:

This is an information item only.

Background
The Facility Statement of Operations draft report comparing the most current information available to staff versus the Adopted Budget FY25 for the Stadium and Golf Operations . These are preliminary projections and pending actuals reviews .

Report page 1 - Operating Income (before Debt Financing) • Event Count and Net Event Income by Event
• Other Miscellaneous Revenues
• Stadium Overhead Expenses
• Stadium Operating Income
Report page 2:
• Golf Complex Revenues , Expenses , Operat ing Income
• Rose Bowl Operating Income
Report page 3:
• Bond Financing-Debt Service
• Income/(Loss) [Before Grants/Reserves]
• Grants & Reserves
• Rose Bowl Net Income/(Loss) [After Grants and Reserves] Report page 4-5:
• Summary of Cash Flow (Operating)
• Summary of Cash Flow (Capital)
Report page 6:
• Proforma Tracking Report
Further details on these reports are available upon request.

Fiscal Impact:

The fiscal impact in this projection is subject to change based on operations , market, and business conditions.

Respectfully submitted by: Prepared by:

IAOocuSigned by:

L~28~~~
Jens Weiden, CEO Mo Salama, CFO
Attachment A

Docusign Envelope ID: 8ECC870E-7BED-4A42-A0A4-4F9D76FC665D KliUL !itatement or uperatrons
Report Date: April 30, 2025
Management Report: FY 2025 Forecast (through Quarter 3) Fiscal Year
STADIUM:

Event Count
Stadium Event Count
Music Festival Event Count
Total Displacement Events
Enterprise Events
() Odd Fiscal years UCLA hosts USC at the Rose Bowl
UCLA Footbal l ()
Rose Bowl Game
Music Festival
Concerts
Soccer
July 4th/Soccer
Flea Mar ket
Enterprise Events
Net Event Income by Event
UCLA Foot ball
Rose Bowl Game
Music Festival
Concerts
Soccer
July 4th/Soccer
Flea Market
Enterprise Events
Net Event Income
Other Miscellaneous Revenues *
FY2024
Actual
15 4
19 156
6 1
4 4
3 1
12 156
$4,315
5,584
1,631
4,663
1,419
411
1,849
1,651
$21,539
$4,748
* FY2025 Full Year TBID:$2.8, Interest Earning:$1.7M, Cell site:$400 , SB96:$400, General Operat ions Expenses
Stadium Overhead Expenses:

Personnel: $(5,133)
Full Time Employees Count Budget:
38 ( Personnel variance due to open FTEs Q3}
Services and Supplies:

Services - Legal, Contracted/Profes sional Services (1,775) Uti lities (1,851)
Insurance - City Allocations (563)
Other : Advert ising, dues, permits, banking fees (294) Repair & Maintenance (273)
Supplies (365)
Leases-Sound Systems, Equipment, Software, IT (179)
Services: Government Affairs (216)
Internal Services - City Allocatio ns (61)
Abatements - C ity Allocatio ns (75)
Eaton Fire
Total General Operat ions Expenses $(10,786)
Preventative Maintenance Expenses
Stadium Operating Income $15,501
1 of 6 Rose Bowl Projection
FY2025
Adopted
12 8
20 140
6 1
8 3
1 1
12 140
$5,801
4,561
3,280
2,783
343
364
1,630
1,700
$20,461
$3,888
FY2025 Var. to Budget Forecast
16 4
20 119 -21
6 1
4 -4
1 -2
7 6
1 12
119
($ in thousand s)
4,640 (1,161)
5,721 $1,160
3,033 (247)
535 (2,248)
2,967 $2,625
109 (254)
1,552 (78)
1,495 (205)
$20,052 (409)
$5,546 $1,658
Music Fest:$150K and ToR: $75K
$(5,909)
42 (2,709)
(1,750)
(908)
(398)
(345)
(330)
(256)
(242)
(84)
(75)
$(13,007)
(1,492)
$9,851
$(5,518)
42 (2,711)
(1,890)
(908)
(398)
(345)
{330)
(256)
(242)
(84)
(75)
(296)
$(13,054)
(1,492)
$11,053
$391
(2)
(140)
(296)
(47)
$1,202

Docusign Envelope ID: 8ECC870E-7BED-4A42-A0A4-4F9D76FC665D KHU<.; !itatement ot uperauons
[Q)M[F1r Report Date: April 30, 2025
Management Report: FY 2025 Forecast (through Quarter 3) Fiscal Year
FY2024 FY2025 FY2025
Actual Adopted F Var. to Budget orecast

GOLF COMPLEX
Revenues
Gross Golf Operations $7,305 $7,427 $7,131 (296)
Enterprise Events $421
Golf Displacement/Parking (net) 810 1,398 1,103 (295)
Pro Shop/Lessons (net) 215 241 190 (51)
* Other Non-Operating Revenues/Expenses 271
Total Golf Revenues $9,022 $9,066 $8,423 {642)
Food and Beverage Operations:

Revenues $3,250 $3,192 $3,057 (135)
Direct Expenses (2,821} (2,468} (2,693} (225)
I Net Food and Beverage Operations: $429 $724 $364
Golf and Complex Operating Expenses
Golf Operating Expenses
Personnel (2,029) (2,424) (2,774) (350)
Utilities (Water) {906) (955) (1,243) {288)
Utilities (Gas, Electric, Refuse, Telephone) (156) (476) (438) $38 Services (342) (654) (804) (150)
Management Fee (370) (425) (425)
Leases/Rentals (495) (637) (525) $112
Other (Fiscal fees, landscaping, security) (299)
Operator contracted commissions (154)
Complex Overhead (1,399} (866) (881) (14)
Eaton Fires (644) (644)
Total Golf Complex Operating Expenses* {8,970) (8,905) (10,427) (1,522) • Golf Complex Expenses Include F&B and Family Golf Expenses.

Golf Complex Preventative Maint Exp. (422) (422)
Golf Complex Operating Income $3,301 $2,930 $631 (2,299} (Before Reserves)
Rose Bowl Operating Income $18,802 $12,781 $11,684 (1,097) [Before Bond Financing, Contributions, Grants and Reserves] 2 of 6 Rose Bowl Projection

Docusign Envelope ID: 8ECC870E-7BED-4A42-AOA4-4F9076FC6650 t<HUL Statement or operations
[Q)M[Flf Report Date: April 30, 2025
Management Report: FY 2025 Forecast (through Quarter 3) FY2024 FY2025 FY2025 Fiscal Year Actual Adopted Var. to Budget Forecast Rose Bowl Operating Income (Continued)
Rose Bowl Operating Income $18,802 $12,781 $11,684 (1,097) [Before Bond Financing, Contributions, Grants and Reserves] Bond Financing-Debt Service
DSRF Credit applied to Bond Debts $311 $335 $134
Subsidies $3,992 $2,736 $1,480
Gross Bond Debt (15,784) (16,188) (14,624)
Financing Net Debt Service $(11,481) $(13,116) $(13,009) $107 * FY25 Refinancing of the 2010B applied in estimates.

Income/ (Loss) [Before Grants/Reserves] $7,321 (335) (1,325) (991) Grants & Reserves
Grants, awards and Other Op Revenue for Cap Reserves $3,000 $1,500 $1,500 Capital Funding (Grants) $3,000 $3,000
Capital Funding Reserves (Legacy and Other) (200) (4,000) (4,000) Capital Funding Reserves (Grants) (3,000) (500) (500}
Music Fest $1 (To Capital Reserve) (92) (160) (134) $26 Levy 3% Investment (To Capital Reserve) (416)
jReserves from Operations (net) (708) (160) (134)1
RBOC Operating Reserve per Policy (677) (253) (1,505) (1,251) RBOC Capital Reserve per Policy (5,093) (Net Income from Operations) Reserves for Capitol/Preventative Maintenance
Golf Capital Budget Amendment
Golf Capital Budget Reserves (422) (342) $80
Stadium PM Reserves to Operations
(FY25 Recommended in Overhead)
Golf PM/Capital Reserves (843)
!FY25 Recommended in Overhead)
Total Reserves (Policy and Preventative Maint.) (6,613) (675) (1,847) Less: Grants and Reserves (7,321) (835) (1,981) (1,145) Rose Bowl Net lncome/(Loss) (1,170) (3,306) (2,136) [After Grants and Reserves) 3 of 6 Rose Bowl Projection

Docusign Envelope ID: 8ECC870E-7BED-4A42-A0A4-4F9D76FC665D Rose Bowl Facility Statement of Operations
Report Date: April 30, 2025
[Q)Mlrlf Management Report: FY 2025 Forecast (through Quarter 3) Summary of Cash Flow (Operating) (DRAFT)
Fiscal Vear
FV2024 FV2025 FV2025
Actual Adopted Forecast
Beginning Balance $11,718 $11,657 $11,718
Income/ (Loss) [Before Grants/Reserves] 7,321 (335) (1,325) Inflows
Other Funding 3,000 4,500 4,500
Total Inflows 10,321 4,165 3,175
Outflows / Reserves
Capital Funding (From Operations) (508) (160) (134)
Capital contributions(Legacy/Partner etc.) (200) (4,000) (4,000) Capital contributions(Grant) (3,000) (500) (500)
Reserved for Family Golf Build-out (estimates only)
(Effective FY25 reserve is only for Capital and PM is (843) (422) (342) Operating Expense)
RBOC General Reserve Policy (677) (253) (1,505)
RBOC Capital Reserve Policy (5,093)
Total Outflows (10,321) (5,335) (6,481)
Net Cash Flow (1,170) (3,306)
Ending Cash Balance $11,718 $10,486 $8,412
Accumulated Operating Reserves 6,646
Cash Balance assumes full collections
4 of 6 Rose Bowl Projection

Docusign Envelope ID: 8ECC870E-7BED-4A42-A0A4-4F9D76FC665D Rose Bowl Facility Statement of Operations
Report Date: April 30, 2025
[Q)~lftF Management Report: FY 2025 Forecast (through Quarter 3) Summary of Cash Flow (Capital) - DRAFT
Fiscal Year
FY2024 FY2025 FY2025
Actual Adopted Forecast
Beginning Balance $9,201 $14,694 $13,755
Inflows
Capital Funding (From Operations) 508 160 134
RBOC Capital Reserve Policy 5,093
Other Capital Funding (From Grants, partner etc.) 3,000 1,500 1,500 Capital (Effective FY25 reserve is only for Capital and 843 422 342 PM is Operating Expense)
Legacy Contributions 3,000 3,000
Total Inflows 9,444 5,082 4,976
Outflows
Capital Expenditures (Infrastructure) (1,961) (4,922) (4,857) Preventative Maintenance (1,609)
Carry forward FY24 Budget Bal: (454) (789)
Restrictions:

Golf (1,180) (561)
Family Golf
Treon Investment (Golf) (1,000) (1,000)
Grants (3,500) (3,500)
Legacy (154) (3,000) (3,350)
Other
Capital & PM (Infrastructure) Amendment(s) (221)
AGC Capital Funding at Contract Term (946)
Total Outflows (4,890) (14,056) (14,056)
Net Cash Flow 4,553 (8,973) (9,079)
Ending Cash Balance $13,755 $5,721 $4,675
5 of 6 Rose Bowl Projection

Docusign Envtlope ID: 8ECC870E-7BED-4A42-A0A4-4F9D76FC665D Rose Bowl Facility Statement of Operations
Report Date: April 30, 2025
Management Report: Improvements from June 2022 updated for FY 2025 Quarter 3 and FY 2026 Recommended Proforma Tracking Report Estimated Cumulative Improvement {In Millions) (June 2024 Reporting) (Current Projection)
Pro Forma Assumption Changes Ending FY 2027 Ending FY 2027 Variance Current Actuals/Projections
Updated: FY22 Actual $ 2.100 $ 2.100 $
Updated: FY23 Actual 3.000 3.000
Updated: FY24 Actual 5.600 Actual 5.770 0.170 K
Current Actuals/Projectior Subtotal: $ 10.7 $ 10.9 $ 0.170 Updated: FV25 Projection
New and updated Revenue Oppurtunities
Additional & updated Other Major Events $ 8.600 $ 8.723 $ 0.123 K Tourism Business Improvement District (TBID) 8.200 8.345 0.145 K UCLA Big Ten impact 3.100 1.939 (l.161) M
Music Festival 2.500 2.253 (0.247) K
Family Golf 2.000 2.000
Flea Market 1.150 1.072 (0.078) K
Golf Complex Operations (Non-Fam. Golf) 1.050 (l.249) (2.299} K Rose Bowl Game 0.040 1.200 1.160 M
Enterprise Events (0.920) (1.125) (0.205) K
Other Miscellaneous Revenues 1.513 1.513 K
Expenses
Increased insurance/community/capital/events (4.700) (4.747) (0.047) K Increased Capital Reserve Policy (2.200) (2.200)
Increased Operating Reserve Policy (1.700) (2.845) {1.145) M Debt Refinancing (FY25) 0.107 0.107 K
Subtotal Impact of FY25 Projection 17.120 14.984 (2.136) FY26 Beyond Impacts:

FY26 Recommended Budget Impact since June 2024 0.873 0.873 K FY27 Senate Bill 96 operating funding for PM 2.100 2.500 0.400 K FY27 Debt Refinancing 0.400 0.400 K
Subtotal: FY25 - FV26 $ 19.220 M $ 18.757 M $ (0.463) K Estimated Cumulative Impact Fiscal 2022-2026: $ 29.920 M $ 29.627 M $ (0.293) K

INFORMATION ONLY
ITEM 7

7. PASADENA CENTER OPERATING COMPANY FINANCIAL
UPDATE

Attachment A

Attachment B