City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Resurface Tennis Courts at Del Nort
Project No. Project Total: City Goal Addressed:
23022 1 $40,000, Enhance City Image and Effectiveness
Resurfacing of Tennis Courts at Del Norte
166
Fees
Improve recreational and park New Project
opportunities in the community.
U
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Resurface Basketball Courts at Gingrich
Project No. Project Total: City Goal Addressed:
23023 1 $40,000 Enhance City Image and Effectiveness
Resurfacing of Basketball Courts at Gingrich I Improve recreational and park INew Project 166
Fees
in the community.
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Cortez Park Trash Enclosure & Goal Post
Project No. Project Tota City Goal Addressed:
23024 1 $50,000 Enhance City Image and Effectiveness
Cortez Park - Repair Trash Enclosure & Replace Improve recreational and park New Project Football Goal Post opportunities in the community.
166
Fees
w si M u
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
17022, Azusa Sewer Lift Station
21008, Sewer System Mgmt. Plan Update
21009, CIPP Lining Program
21010, Replace Glenview Sewer Main
21011, Replace Azusa Ave Sewer Main
21012, Replace Citrus St. Sewer Main
21013, Sewer System Controls & Power
2,223,201 - - - -
75,000 - - - -
152,600 152,600 152,600 - -
1,500,000 2,000,000 2,000,000 2,000,000 2,000,000
295,000 - - - -
230,000 - - - -
140,000 140,000 - - -
2,223,201
75,000
457,800
9,500,000
295,000
230,000
280,000
N%
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
ning Program
Project No.
Project Total:
City Goal Addressed: ir
21009
$457,800
Enhance City Image and Effectiveness
Description
Justification
Status
Cured -in -Place -Pipe Lining (CIPP)repairs to
sewer pipes.
Maintain critical infrastructure
Future Funded
189 Sewer
We.
457
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Ikoject: Replace Glenview Sewer Main
Project No.
Project Total:
City Goal Addressed:
21010
$9,500,000
Enhance City Image and Effectiveness
Sewer Main Replacement - Portions Maintain critical infrastructure Future Funded Glenview Rd, Michelle St & Azusa Ave
189 Sewer
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Sewer System Controls & Power
Protect No.
21013
Total:
City Goal Addressed:
Enhance City Image and Effectiveness
Description
Justification
Status
Sewer System Controls & Power - Program
Maintain critical infrastructure
Future Funded
189 Sewer
wssi cmiu
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
IFunded Projects
19006, Azusa Ave Street Rehab
21007, Lark Ellen & Grovecenter Ped. Imp
21014, Sidewalk, Curb & Gutter Repairs
21015, Sidewalk & Concrete Repairs
21016, Median Landscaping
21019, Street Lights LED's Conversion
21020, Residential Street Rehab (20-21)
21031, Sidewalk Assessment & Repair
22004, Pedestrian & Vehicle Safety Imp.
22005, Residential Street Rehab (21-22)
22006, Catch Basin Cleaning
23013, Citrus Ave Rehab
23014, Residential Street Rehab (22-23)
25XXX, Pavement Mgmt. Plan Update
Install lighting on Glendora Avenue
Christ Lutheran Left Turn on Citrus
Merced/Sunset Avenues Left Turn
Merced/Valinda Left Turn
Glendora/Merced Avenues Left Turn
2,482,375
-
-
-
- -
2,482,375
91,200
-
-
-
- -
91,200
180,000
180,000
180,000
180,000
180,000 -
900,000
70,000
70,000
70,000
70,000
70,000 -
350,000
500,000
500,000
500,000
500,000
500,000 500,000
3,000,000
300,000
-
-
-
- -
300,000
1,134,400
-
-
-
- -
1,134,400
240,000
-
-
-
- -
240,000
512,223
1,000,000
1,000,000
1,000,000
1,000,000 1,000,000
5,512,223
2,477,100
-
-
-
- -
2,477,100
120,000
-
-
-
- -
120,000
-
99,999
-
-
- -
99,999
-
2,645,077
-
-
- -
2,645,077
-
-
-
75,000
- -
75,000
99,999
50,000
190,000
190,000
190,000
rrr,a
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Sidewalk, Curb & Gutter Repair
Project No. Project Total: City Goal Addressed:
21014 1 $900,000 Enhance City Image and Effectiveness
Annual Concrete Sidewalk & Curb & Gutter
Repair Program
235 Measure M
Maintain Infrastructure
be closed/merged with
ier projects
0 M
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Sidewalk & Concrete Repairs
Project No. Project Total: City Goal Addressed:
21015 $350,000 Enhance City Image and Effectiveness
Description Justification us
Annual Concrete Sidewalk and Stamped Concrete Maintain Infrastructure To be closed/merged with Replacement other projects
128 TDA
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Median Landscaping
Project No.
21016
Median Landscaping
188 CW MD
224 Measure R
Project TotaJNJJV City Goal Addressed:
$3,000,000, Enhance City Image and Effectiveness
Improve aesthetics.
500,000 250,000 250,000 250,000
Construction
250,000 250,000 1,750,000
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Pedestrian & Vehicle Safety
Project No. Project Total: City Goal Addressed:
22004 $5,512,223 Enhance City Image and Effectiveness
Description Justification
Citywide Pedestrian & Vehicle Safety Maintain Infrastructure Improvements
237 SB1
Status
Under Construction
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Citrus Ave Rehab
Project No. Project Total: City Goal Addressed:
23013 1 $99,999 Enhance City Image and Effectiveness
Regional project with City of Covina to
rehabilitate Citrus Ave
235 Measure M
Maintain Infrastructure
on MOU
w si M u
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Residential Street Rehab (22-23)
Project No. Project Total: City Goal Addressed:
23014 $2,645,077, Enhance City Image and Effectiveness
Justification tatus
Maintain Infrastructure New Project
237 SB1 - 2,645,077
II
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Funded Projects
18040, Cameron/Barranca Traffic Signal
470,684
-
-
-
- - 470,684
21023, Video Detection Citywide
50,000
50,000
50,000
50,000
50,000 - 250,000
21024, Traf Sig Controller & Bckp Battery
60,000
90,000
90,000
90,000
90,000 - 420,000
21025, Traffic Control Devices Install
30,000
30,000
30,000
30,000
- - 120,000
22025, Local Road Safety Plan (LRSP)
93,334
-
-
-
- - 93,334
23008, Regional Signal Synchronization
-
1,000,000
-
-
- - 1,000,000
23009, Lark Ellen/Badillo Traffic Signal Imp.
-
200,000
-
-
- - 200,000
23010, Cameron/Citrus Traffic Signal
-
500,000
-
-
- - 500,000
23016, Traf. Signs, Stripping, Pvmt. Markers
-
600,000
600,000
600,000
600,000 600,000 3,000,000
25XXX, Traffic & Engineering Surveys
-
-
-
100,000
- - 100,000
GPS Emergency Pre-emption System 1,500,000
Cameron/Orange Traffic Signal Imp. 450,000
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Video Detection Citywide
Project No. Project Total: doCity Goal Addressed:
21023 $250,000 Enhance City Image and Effectiveness
Description i [[[[♦ Justification Status
Video Detection Citywide Maintain Infrastructure New Project 224 Measure R
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Traf Sig Controller & Bckp Battery
Project No. Project Total: City Goal Addressed:
21024 $420,000 Enhance City Image and Effectiveness
Sig Controller Rplmnt & Bckp Battery
124 GT
235 Measure M
Justification
Maintain Infrastructure
60,000
on nnn _ aan nnn
p[SI (NIA
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Traffic Control Devices Install
Project No. Project Total: City Goal Addressed:
21025 $120,000, Enhance City Image and Effectiveness
Installation of Traffic Control Devices
124 GT
235 Measure M
30,000
Maintain Infrastructure Ongoing
� an nnn an nnn _
30,000
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Regional Signal Synchronizatio
Project No. Project Total: City Goal Addressed:
23008 1$1,000,000, Enhance City Image and Effectiveness Regional project with Azusa, Covina, Industry,
and LA County to Synchronize signals
235 Measure M
Enhance vehicle mobility and safety. INew Project
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Lark Ellen/Badillo Traffic Signal Imp
Project No. Project Total: City Goal Addressed:
23009 $200,000 Enhance City Image and Effectiveness
Lark Ellen and Badillo -Traffic Signal Enhance vehicle mobility and safety. New Project Improvements with County of LA
224 Measure R - 200,000
City of West Covina FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Cameron/Citrus Traffic Signal
Project No. Project Total: City Goal Addressed:
23010 $500,000 Enhance City Image and Effectiveness
Traffic Signal at Cameron/Citrus
235 Measure M
Enhance vehicle mobility and safety. Tabled - plans complete
City of West Covina
FY 2022-23 Proposed Budget
Capital Improvement Program
Project: Traf. Signs, Stripping, Pvmt. Marker
Project No. Project Total: City Goal Addressed:
23016 $3,000,000 Enhance City Image and Effectiveness
Annual Citywide Traffic Signage, Stripping, 'Enhance vehicle mobility and safety. New Project Pavement Markers
Funding
124 GT
City of West Covina FY 2022-23 Proposed Budget
Debt Service
The City of West Covina, the Community Development Commission, and the Public Financing Authority (PFA) have issued debt instruments to finance capital projects and equipment. The three governmental units, although related, are distinct legal entities. The debt of the Community Development Commission (the former Redevelopment Agency) has been assumed by the Successor Agency to the City of West Covina Redevelopment Agency ("Successor Agency'). The City currently does not intend to new issue debt.
The City has tax -based revenue from which to repay debt. The Successor Agency receives an allocation of property taxes from the Redevelopment Property Tax Trust Fund (RPTTF) in an amount sufficient to meet the annual debt service requirements. The PFA has no ability to generate revenues, other than through charges for the use of money and property. Debt between related governments has not been budgeted, as doing so would result in double -counting the debt and related revenues.
The State of California Government Code section 43605 states legal debt margin shall not exceed 15% of gross assessed value of all real and personal property of the City. The City does not have debt applicable to the debt limit limitation, since none of the debt is backed by taxes levied upon taxable property.
Successor Agency Note - $11,578,351
On December 4, 2015, the City and Successor Agency entered into a settlement agreement with the California Department of Finance (DOF) regarding the Other Funds Due Diligence Review. The agreement requires the City to repay the Successor Agency $11,578,351 for transfers that did not represent enforceable obligations. The Successor Agency will then remit these funds to the Los Angeles County Auditor -Controller for allocation to the affected taxing entities. The amount of the note must be repaid through biannual payments in the amount of $289,459 each on January 15th and June 15th until the loan is repaid in full on June 15, 2035. There is no interest charged on this repayment. 2023
578,918
2024
578,918
2025
578,918
2026
578,918
2027-2031
2,894,590
2032-2035
2,315,663
Total $ 7,525,925
0 M
City of West Covina FY 2022-23 Proposed Budget
Debt Service
1996 Special Tax Refunding Bonds Community Facilities District No. 1989-1 (The Fashion Plaza Project), Original Issue - $51,220,000
A Special Tax levy, sales tax increment and property tax increment revenues secure repayment. The serial bonds matured during the fiscal year ended June 30, 2007. The term bonds bear interest at a rate from 5.75% to 6.0% payable semiannually on March 1st and September 1st of each year. Final maturity is in September 2022.
2023 4,905,000 147,150
Total 1996 Bonds $ 4,905,000 $ 147,150
2017 Tax Allocation Revenue Refunding Bonds, Series A (Tax -Exempt) & B (Federally Taxable) Original Issue - $15,380,000
This is composed of Series A ($4,725,000) and Series B ($10,655,000) bonds issued in February 2017, to refinance the 1998 Housing Set -Aside Tax Allocation Bonds, Series A and B, the 2001 Housing Set -Aside Tax Allocation Revenue Bonds, the 2002 Tax Allocation Refunding Bonds and the 1999 Taxable Variable Rate Demand Tax Allocation Bonds. Interest rates range from 2.0% to a maximum of 5.0% over the term of the Series A bonds and from 1.0% to a maximum of 4.0% over the term of the Series B bonds. The bonds are payable from and secured by designated property tax revenues (formerly tax increment revenues).
2023
410,000
56,225
1,015,000
149,388
2024
435,000
37,275
820,000
123,131
2025
450,000
19,575
840,000
97,706
2026-2030
470,000
5,288
2,150,000
230,641
2031-2032
-
-
245,000
8,156
Total 2017 Bonds
$1,765,000
$ 118,363
$ 5,070,000
$ 609,022
Sales and Use Tax Reimbursement Agreement
The former Redevelopment Agency agreed to reimburse the City for sales tax revenues used to secure CFD bonds. Under the agreement, all previously foregone sales tax through FY 2005-06 totaling $9.6 million will be repaid starting FY 2005-06, spread over 20 years at 4% interest. These repayments will be combined with the annual reimbursement of future sales tax amounts. The total annual payments would range from $1.5 million in 2005-06 to a high of $2.9 million in 2021-22 with final payments totaling $1.2 million in 2024-25. In the event sufficient revenues to make the scheduled payments do not exist, the amount will carry forward with no default on the agreement. Said agreement may be amended so long as owners of obligations payable from the tax increment are not harmed. As a result of redevelopment dissolution, this agreement has also been deemed invalid by the Department of Finance (DOF) at this time. Staff continues to research ways to get this agreement approved by the DOF.
A
City of West Covina
FY 2022-23 Proposed Budget
Debt Service
Bonds Payable
2006 Lease Revenue Bonds for Big League Dreams Project
Original Issue - $10,710,000 Series A, $7,295,000 Series B (Taxable) Issued to provide funds for the construction of the West Covina Big League Dreams Sports Park and adjacent infrastructure improvements. Series A Bonds are payable from base rental payments from Series A Site (six replica stadiums, a multi -sport pavilion, restaurants, batting cages, playgrounds and administration and maintenance facilities). Interest rates range from 4.0% to a maximum of 5.0% over the term of the bonds. Series B Bonds are payable from rental payments for Series B Site (comprised of the North Parking Structure located at the West Covina Civic Center Complex). Interest rates range from
5.39% to 6.07% over the term of the bonds.
2023
405,000
445,000
255,000
327,557
2024
425,000
424,750
270,000
312,129
2025
445,000
403,500
285,000
295,795
2026
465,000
381,250
305,000
278,552
2027-2031
2,710,000
1,531,500
1,830,000
1,091,083
2032-2036
4,450,000
759,250
2,455,000
464,658
Total 2006 Bonds
$ 8,900,000
$ 3,945,250
$ 5,400,000
$ 2,769,774
2018 West Covina Public Financing Authority Lease Revenue Refunding Bonds, Series A and B Original Issue - $24,165,000
This was composed of Series A ($19,310,000) and Series B ($4,855,000) Taxable bonds issued on November 20, 2018. The bonds are payable from lease payments from the City's General Fund as rental for certain public facilities. Interest rates range from 2.953% to 5.0% over the term of the bonds. The final maturity date is May 2044.
2023
535,000
805,400
375,000
146,611
2024
560,000
778,650
390,000
131,919
2025
585,000
750,650
405,000
116,100
2026
620,000
721,400
420,000
99,471
2027-2031
4,055,000
3,113,500
1,875,000
210,380
2032-2036
7,390,000
1,776,200
2037-2041
3,750,000
331,200
2042-2044
360,000
29,200
Total 2018 Bonds $
17,855,000
$ 8,306,200
$ 3,465,000
$704,481
wsn cmiu Page 189
City of West Covina FY 2022-23 Proposed Budget
Debt Service
2020 West Covina Public Financing Authority Lease Revenue Bonds, Series A Original Issue - $204,095,000
On July 23, 2020, the West Covina Public Financing Authority issued Series A Lease Revenue Bonds in the amount of $204,095,000 for the purposes of funding a portion of its CalPERS obligation, capital improvements for the City, a reserve for the 2020A bonds and its cost of issuance. Interest rates range from 1.747% to 3.892% over the term of the bonds. The final maturity date is August 2045. 2023
3,925,000
6,981,799
2024
4,210,000
6,904,083
2025
4,525,000
6,813,563
2026
4,560,000
6,711,662
2027-2031
28,370,000
31,451,914
2032-2036
40,055,000
25,987,516
2037-2041
55,805,000
17,115,632
2042-2045
59,000,000
4,765,754
Total 2020 Bonds
$ 200,450,000
$106,731,923
Notes Payable
Energy Efficiency Loans Payable
Original Note - $6,602,048
In May 2021, the City entered into two lease -purchase agreements for the acquisition and installation of certain energy conservation equipment and improvements (solar) and installation of certain energy conservation equipment including lighting and HVAC (non -solar) with an aggregate principal borrowing of $6,602,048.
2023
173,982
93,648
92,090
117,910
2024
162,331
88,429
95,435
114,565
2025
181,583
83,333
98,902
111,098
2026
201,908
77,640
102,494
107,506
2027-2031
837,324
248,468
448,585
391,415
2032-2036
969,976
139,246
517,401
322,599
2037-2041
586,476
22,819
928,621
233,499
2042-2044
-
-
1,014,559
64,670
Total 2018 Bonds
$ 3,113,580
$ 753,583
$ 3,298,087
$1,463,262
A
City of West Covina FY 2022-23 Proposed Budget
Debt Service
Rating Agencies rate how likely debt will be repaid by an entity. The ratings are for informational purposes, they do not predict probability of default, or investment recommendations. Historically, bonds that receive a high letter grade can pay a lower interest rate than one with a lower grade. The City was rated by Standard & Po&s Rating Services, a well-known rating agency, which affirmed its rating of "A+".
Bond Rating
Grade
Risk
AAA
Investment
Lowest Risk
AA
Investment
Low Risk
A
Investment
Low Risk
BBB
Investment
Medium Risk
BB, B
Junk
High Risk
ccc, cc, c
Junk
Highest Risk
D
Junk
In Default
City of West Covina FY 2022-23 Proposed Budget
Fund 300 - Debt Service - City
Revenue
Charges For Service
286,523
-
-
-
-
Other Revenues
-
204,095,000
-
-
-
Use of Money & Property
110,096
85,014
55,000
36,795
36,790 (18,210)
Expenditures
Materials & Services
-
36,523
Debt Service
3,762,725
8,441,498
14,524,300
14,933,110
15,258,000 733,700
Expenditures Total
3,762,725
8,478,021
14,524,300
000 733,700
Revenues Less Expenditures
(3,366,106)
195,701,993
(14,469,300)
(14,896,315)
(15,221,210)
Net Transfers
1,893,645
(179,858,602)
14,524,400
14,524,400
15,410,158
Net Change in Fund Balance
(1,472,461)
15,843,391
55,100
(371,915)
188,948
Beginning Fund Balance
5,528,449
4,055,989
19,899,380
19,899,380
19,527,465
Fund Overview
The City has established one Debt Service Fund to accumulate assets for the repayment of City long- term debt, which includes outstanding bonds, notes, capital leases and related costs. Funding is accumulated from interest income, developer reimbursements, and transfers from the General Fund and the Successor Agency.
FY2022-2023 Expenditures
Debt Service payments for the next fiscal year are outlined below. 2018A Bonds
535,000
805,400
1,340,400
General Fund Transfer
2018B Bonds
375,000
146,612
521,612
General Fund Transfer
2020 Bonds
3,925,000
6,981,800
10,906,800
General Fund Transfer
2006A Bonds
405,000
445,000
850,000
Redevelopment
2006E Bond
255,000
327,557
582,557
Redevelopment
Lease Purchase Agreements
266,073
211,558
477,631
General Fund Transfer
Note Payable to LA County
579,000
579,000
General Fund Transfer
City of West Covina
FY 2022-23 Proposed Budget
Fund 853 - CFD Debt Service
Property Tax
1,650,693
1,730,056
1,736,000
1,736,000
-
(1,736,000)
Other Taxes
2,162,910
2,267,345
2,300,000
2,300,000
507,500
(1,792,500)
Other Revenues
-
-
-
-
-
Use of Money & Property
339,134
310,388
280,000
274,907
269,900
(10,100)
Revenue Total
4,152,737
r
000
4,310,907400
.00
Expenditures
Salaries & Benefits
239
25,414
45,400
29,312
40,721
(4,679)
Materials & Services
5,454,031
3,868,900
241,300
241,300
-
(241,300)
Debt Service
4,315,718
4,329,913
4,507,000
4,507,000
5,161,700
654,700
Expenditures Total
9,769,989
8,224,227
00 0: ,721
Revenues Less Expenditures
(5,617,251) (3,916,438)
(477,700) (466,705) (4,425,021)
Net Transfers
- 1,629,548
- 1,746,600
Net Change in Fund Balance
(5,617,251) (2,286,890)
(477,700) 1,279,895 (4,425,021)
Beginning Fund Balance
18,678,079 13,060,828
10,773,938 10,773,938 12,053,833
Fund Overview
This fund was established as part of the Fashion Plaza Expansion Project of the former Redevelopment Agency for issuing bonds to assist in the expansion of the leasable square footage and parking facilities of a regional shopping mall. The fund collects revenues from a special tax assessment on the property, as well as sales and property tax increment revenues generated on the property. Those revenues are used to service the principal and interest payments, and related costs of the outstanding bonds.
FY2022-2023 Expenditures
Debt Service payments for the next fiscal year are outlined below. 1996 Bonds
700 5,139,700 Taxes
City of West Covina FY 2022-23 Proposed Budget
Page intentionally left blank.
City of West Covina FY 2022-23 Proposed Budget
Summary of Other Funds for FY 2022-2023
116-State Asset Forfeiture
170
117-Drug Enforcement Rebate
2,095,729
504,890
119-Air Quality Improvement Trust
402,000
138,910
120-Integrated Waste Management
-
121-PropA
2,148,400
2,242,220
122-Prop C
2,323,529
1,921,880
124-Gasoline Tax
4,112,401
3,063,915 -
127-Police Donations
1,000
60 128-Transportation Development Act
70,000
70,000
129-AB 939
78,612
282,530
130-Bureau of Justice Asst.
-
-
131-Community Dev. Block Grant
246,837
800,000 -
133-Safer Grant
-
139-FEMA Grant
-
- -
140-STP Local
-
- -
143-LA County Park Bond
19,350
19,350 -
145-Waste Mgt Enforcement Grant
115,700
16,040 -
146-Senior Meals Program
314,872
202,100
149-Used Oil Block Grant
14,700
-
150-Inmate Welfare
1,500
1,500
153-Public Safety Augmentation
821,045
836,610
155-COPS/SLESF
627,518
271,130
156-USDOJ COVID
-
-
158-CRVRecycling Grant
28,000
28,000
159-Summer Meals Program
-
160-Capital Projects
3,859,999
- 800,000
161-Construction Tax
20,000
440
162-Information Technology
88,842
64,200 -
164-Police Facilities Dev. Impact Fees
150,000
14,600
165-Fire Facilities Dev. Impact Fees
-
166-Park Facilities Dev. Impact Fees
130,000
44,000
167-Admin. Facilities Dev. Impact Fees
2,600
168-PW Facilities Dev. Impact Fees
-
169-ParkAcquisition Fund
-
3,840
172-PDF C Orangewood - Ca
-
570
173-PDF D Walmerado-Cam.
-
20 -
174-PDF E - Cortez
-
100
175-PDF F - Gal-Wogrov-Cam
530
179-ARPA Local Fiscal Recovery Funds
(1)
- -
180-Future Street Improvements
- -
181-Maintenance District #1
343,080
656,930
182-Maintenance District #2
159,891
258,250
183-WC CSS CFD
66,880
690
184-Maintenance District#4
1,160,285
3,350 -
186-Maintenance District #6
179,271
380
187-Maintenance District#7
178,596
560
188-Citywide Maintenance District
2,188,227
2,052,280
189-Sewer Maintenance
4,507,951
3,769,530
190-Auto Plaza Improvement District
62,264
115,870
191-General Plan Update
500,000
- -
City of West Covina FY 2022-23 Proposed Budget
Summary of Other Funds for FY 2022-2023
197-Measure W Stormwater
290,200
1,398,300
205-PEG Fund
-
20 207-OTSGrants
19,120
47,000
208-Justice Assistance Grant
100,000
100,000
212-Art In Public Places
199,998
250
218-2006 Homeland Security Grant
-
-
220-WC Community Svcs Foundation
317,537
221-Police Private Grants
- -
224-Measure R
1,554,410
1,357,900
225-CDBG - R
765,440
765,440
231-Advanced Traffic Mgt System
-
232-Non-Federal Grants
500,000
500,000
233-Taskforce Reg. Autotheft Prev.
214,317
215,000
234-City Law Enforcement Grant Fund
-
- -
235-Measure M
1,932,599
1,539,700
236-Measure A
-
408,000
237-SB1- Road Maintenance Rehab
3,645,077
2,422,458 567,200
238-Law Enforcement Tobacco Grant
173,082
173,082
239-CA Bureau of State Comm. Corr.
-
-
240-Measure H
50,000
50,000
241-CASP Certification & Training
- -
242-Sportsplex
594,378
413,830 180,548
360-Self Insurance Uninsured Loss
-
361-Self Insurance General/Auto Liab
1,650,000
2,201,600 -
363-Self-Insurance Workers' Comp
1,378,000
1,375,395
365-Fleet Management
1,474,865
1,474,865 - -
367-Vehicle Replacement
375,000
-
368-Retirement Health Savings Plan
-
400
375-Police Enterprise
241,831
645,080
376-Health Department
401,000
465,000
550-Deposit Trust Fund
- -
700-City Fixed Assets
-
810-Redevelopment Obligation Ret.
-
13,002,110 1,432,558
811-Successor Agency Merged DS
-
- -
815-Successor Agency Admin.
49,907
- - 200,093
820-Successor Housing Agency
1,139,103
22,790
853-CFD Debt Service
5,202,421
777,400 -
City of West Covina
FY 2022-23 Proposed Budget
Fund 116 - State Asset Forfeiture
Revenue
Revenue From Other Agencies - - - 99,945 - -
Use of Money & Property 2,217 607 - 171 170 170
Revenue Total 2,217 607 100,116 170 170
Revenues Less Expenditures 2,217 607 - 100,116 170
Net Transfers - - - - -
Net Change in Fund Balance 2,217 607 - 100,116 170
Beginning Fund Balance 176,604 178,821 179,428 179,428 279,544 Fund Overview
Asset Seizure revenues are received based on the City's participation in drug -related asset seizures.
Funds are received from federal and state agencies. These funds are restricted to uses that enhance the police department's programs.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 117 - Drug Enforcement Rebate
Revenue
00-Use Of Money & Property
79,593
19,450
-
4,896
4,890
4,890
31-Other Revenues
1,900
-
-
-
-
-
31-Revenue From Other
5,197,210
1,136,669
-
850,000
500,000
500,000
Expenditures
3110-Police Administration
522,180
353,212
930,000
647,978
497,890
(432,110)
3116-Dispatch
3,115
8,666
35,000
-
35,000
-
3119-West Covina Service Group
716,617
919,259
725,000
565,000
625,000
(100,000)
3120-Patrol
264,803
629,070
790,000
686,512
697,839
(92,161)
3130-Investigations
-
172,689
250,000
-
75,000
(175,000)
3131-Special Enforcement Team
145,385
34,667
265,000
15,000
165,000
(100,000)
Expenditures Total
0•
000
1,914,490
2,095,729
Revenues Less Expenditures
3,626,603
(961,444)
(2,995,000)
(1,059,594)
(1,590,839)
Net Transfers
(182,042)
-
-
-
-
NetChangein Fund Balance
3,444,561
(961,444)
(2,995,000)
(1,059,594)
(1,590,839)
Beginning Fund Balance
3,096,202
6,540,763
5,579,319
5,579,319
4,519,725
Fund Overview
Asset Seizure revenues are received from federal and state agencies based on the City's participation in drug -related asset seizures. These funds are restricted to uses that enhance police programs.
Disclosure
Having received sufficient federal equitable sharing revenue stemming from joint local -federal narcotics cases, the Chief of Police has prioritized the following appropriations in FY 2022-23. These appropriations adhere to the spending rules and supplanting prohibitions detailed in the Guide to Equitable Sharing for State, Local, and Tribal Law Enforcement Agencies.
FY2022-23 Expenditures
Continued funding for Federal Task Force Officer assigned to U.S. Marshal Service's Regional Fugitive Task Force ($250k in 3120.5110).
Continued law enforcement helicopter support services ($30k in 3120.3120).
Operational and membership costs for the regional Com-Net radio communications JPA, and dedicated Ethernet utility lines connecting to the Glendale headquarters ($95k in 3110.6120 & $25k in 3110.6145).
Law enforcement computer system technology hardware, services, and licenses. These include firewalls, dispatch console maintenance, information technology support services, virtualized infrastructure items, and software licenses ($35k in 3116.7130, $115k in 3119.6272, $450k in 3119.6120, & $60k in 3119.7160).
Special Enforcement Team travel costs, pursuant to joint local -federal narcotics investigations ($15k in Police vehicles and mounted equipment ($500k in 3120.7170, $75k in 3130.7170, & $150k in 3131.7170).
Equipment items including tactical response equipment, location tracking equipment, radio equipment, handheld ticketing equipment, and simulator training equipment ($150k in 3110.7160).
Cosmetic refurbishments to the Police Station ($100k in 3110.7500).
Police supplies: GPS surveillance items to track narcotics suspects, SWAT supplies, protective gear, & other emergency response items supporting front line law enforcement ($100k in 3110.6220).
City of West Covina FY 2022-23 Proposed Budget
Fund 119 - Air Quality Improvement Trust
Revenue
00-Other Revenues
-
-
- -
-
-
00-Use Of Money & Property
1,523
1,217
- 415
410
410
61-Revenue From Other Agencies
657,470
172,248
40,000 137,251
138,500
98,500
Revenue Total
658,993
173,465
000 137,666
138,910
98,910
Expenditures
4183-Air Quality (AB2766)
1,961
1,981
12,100 2,700
2,000
(10,100)
4185-Transportation Demand Ma
-
-
- -
-
-
4186-Alternative Fuel
-
-
- -
-
-
7001-Buildings
-
-
- -
-
-
7003-General
-
-
- -
-
-
7008-Vehicles
144,040
-
- 349,952
400,000
400,000
Revenues Less Expenditures 512,992 272,484 27,900 (214,986) (263,090) Net Transfers - - - - Net Change in Fund Balance 512,992 171,484 27,900 (214,986) (263,090) Beginning Fund Balance (196,681) 316,311 487,795 487,795 272,809 Fund Overview
In 1991-1992, the state passed AB 2766, the State's Air Quality Improvement Trust Fund. An increase in motor vehicle license fees collected by the State of California supports this state fund. The City receives a portion of the fees to enhance the City's clean air efforts. Money is distributed to the cities based on population, and additional discretionary grants are made based on specific requests.
FY2022-2023 Expenditures
Expenditures are proposed to fund 8 new vehicles, including one for Code Enforcement and one for Planning.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 121 - Prop A
Revenue
Other Taxes
2,102,971
2,175,306
2,140,600
2,208,000
2,241,100
100,500
Other Revenues
-
-
-
-
-
-
Revenue From Other Agencies
-
203,806
106,000
106,000
-
(106,000)
Use of Money & Property
-
900
-
1,121
1,120
1,120
Revenue Total
2,102,971
2,380,012
2,246,600
:i
Expenditures
Materials & Services
2,249,309
1,838,667
2,040,000
2,125,000
2,142,500
102,500
Allocated Costs
5,938
5,938
5,900
5,900
5,900
-
Capital Assets
-
-
-
-
-
-
Revenues Less Expenditures
(152,276)
535,407
200,700
184,221
93,820
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
(152,276)
535,407
200,700
184,221
93,820
Beginning Fund Balance
115,537
(36,739)
498,668
498,668
682,889
Fund Overview
Under Proposition A, the City receives 0.5% of the sales tax levied in Los Angeles County to provide transportation -related programs and projects. For years the City has sold its Proposition A funds to other cities in exchange for non -restricted General Fund dollars.
FY2022-2023 Expenditures
New funds are proposed to be exchanged for non -restricted General Fund dollars.
A
City of West Covina
FY 2022-23 Proposed Budget
Fund 122 - Prop C
General Revenue
Other Taxes 1,744,419 1,804,338 1,890,200 1,890,200 1,918,600 28,400 Expenditures
DevelopmentCommunity
Salaries & Benefits 144,651 71,243 56,300 17,873 11,260 (45,040) Materials & Services 465,134 577,067 310,500 310,500 516,500 206,000 Salaries & Benefits 108,847 99,354 79,000 94,541 106,379 27,379 Materials & Services 1,006,672 968,629 1,369,500 1,384,457 1,561,090 191,590 Revenues Less Expenditures (69,986) (33,884) (41,000) (39,785) (401,649) Net Transfers - - - - Net Change in Fund Balance (69,986) (33,884) (41,000) (39,785) (401,649) Beginning Fund Balance 1,644,375 1,574,390 1,540,506 1,540,506 1,500,721 Fund Overview
Under Proposition C, the City receives a portion of an additional % cent sales tax approved for transportation -related programs in Los Angeles County. The funds may be used for certain capital projects or transportation projects similar to those allowed under Proposition A. Projects include street rehabilitation and reconstruction, traffic monitoring systems, congestion management and planning, bus shelter maintenance, Park -and -Ride lots, the City's shuttle and Dial -A -Ride services and recreational transit services.
FY2022-2023 Expenditures
Community Development expenses primarily include the Transtech contract for over $500,000.
Public Services use of Prop C funds include contract services for Dial -A -Ride, bus shelter maintenance, and recreational transit services; additionally there are allocated administrative costs for 6 employees' included in the expenditures.
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City of West Covina FY 2022-23 Proposed Budget
Fund 124 - Gasoline Tax
Revenue
Revenue From Other Agencies
4,521,716
2,090,987
2,730,100
2,745,893
3,060,426
330,326
Charges For Service
24 -
-
-
-
-
Licenses & Permits
296
444
-
789
789
789
Other Revenues
62,350
-
-
-
-
-
Use of Money & Property
55,141
16,198
15,000
2,707
2,700
(12,300)
TotalRevenue
i
00 2,749,389
3,063,915
Expenditures
Salaries & Benefits
505,809
404,679
290,500
558,170
1,261,741
971,241
Materials & Services
1,054,786
1,059,036
1,347,200
1,371,679
1,656,260
309,060
Allocated Costs
588,280
540,139
601,300
554,095
594,400
(6,900)
Capital Assets
1,162,705
208,936
330,000
330,000
600,000
270,000
Expenditures Total
3,311,581
2,212,789
000
Revenues Less Expenditures
1,327,947
(105,160)
176,100
(64,555) (1,048,486)
Net Transfers
567,148
(3,343,750)
(100,000)
(100,000)
Net Change in Fund Balance
1,895,095
(3,448,910)
76,100
(164,555) (1,048,486)
Beginning Fund Balance
2,825,217
4,720,312
1,271,402
1,271,402 1,106,847
Fund Overview
This fund accounts for State Gas Tax monies received under various state laws. The funds are used to fund the City's street maintenance program. Activities include ongoing minor street repairs, upgrades of traffic signals, replacement and installation of new traffic signs and street painting. Programs are administered through the Community Development and Public Services Departments.
FY2022-2023 Expenditures
In addition to funding maintenance operations and CIP, twelve new positions are proposed to be added in FY 2022-2023: 2 Maintenance Lead Workers, 6 Maintenance Worker II positions, and 4 Maintenance Worker III positions. These positions are split between the Gas Tax Fund and Sewer Maintenance District.
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City of West Covina FY 2022-23 Proposed Budget
Fund 127 - Police Donations
Revenue
Other Revenues
11,488
1,300
1,100
2,400 - (1,100)
Use of Money & Property
376
122
100
63 60 (40)
Revenue Total
11,864
1,422
00 2,463 60 i
Expenditures
Materials & Services
1,560
2,320
9,400
- 1,000 (8,400)
Revenues Less Expenditures 10,304 (898) (8,200) 2,463 _ (940) Net Transfers - - - - Net Change in Fund Balance 10,304 (898) (8,200) 2,463 (940) Beginning Fund Balance 26,041 36,345 35,447 35,447 37,910 Fund Overview
This fund accounts for donations received from various private donors to be used on expenditures related to various police programs.
FY2022-2023 Expenditures
Expenditures are proposed to fund materials for various police programs.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 128 - Transportation Development Act
Revenue
Revenue From Other Agencies 994 - 77,600 130,457 70,000 (7,600) Use of Money & Property - - - - - -
Revenue Total 994 - 77,600 130,457 70,000 (7,600)
Expenditures
Capital Assets 994 - 70,000 70,000 70,000 -
Salaries & Benefits - - - - - -
Revenues Less Expenditures - - 7,600 60,457 -
NetTransfers - - - - Net Change in Fund Balance - - 7,600 60,457 - Beginning Fund Balance (60,457) (60,457) (60,457) (60,457) - Fund Overview
Transportation Development Act funds are received through Los Angeles County and may only be used for local streets and roads. These funds are generally used by the City for sidewalk rehabilitation and construction, and the long-term transportation planning efforts within the City.
FY2022-2023 Expenditures
Current year expenditures are used for annual concrete sidewalk and stamped concrete replacement.
City of West Covina FY 2022-23 Proposed Budget
Fund 129 - AB 939
Revenue
Charges For Service
256,933
261,712
170,000
272,980
281,000
111,000
Use of Money & Property
7,085
2,610
2,200
1,530
1,530
(670)
Revenue Total
264,018
264,322
00 274,510
282,530
110,330
Expenditures
Salaries & Benefits
91,010
65,241
119,200
29,065
25,012
(94,188)
Materials & Services
14,661
13,860
37,000
37,000
36,900
(100)
Allocated Costs
14,829
16,694
16,700
16,700
16,700
-
Expenditures Total
i i
00 Revenues Less Expenditures 143,517 168,527 (700) 191,745 203,918 Net Transfers - - - - -
Net Change in Fund Balance 143,517 168,527 (700) 191,745 203,918 Beginning Fund Balance 564,882 708,399 876,926 876,926 1,068,671 Fund Overview
This fund accounts for revenues and expenditures of programs implemented to meet the requirements of the California Integrated Waste Management Act of 1989 (AB 939). Revenues are generated through a waste management fee. Programs funded include the development and implementation of a solid waste reduction and recycling project, household hazardous waste disposal project, and solid waste management activities.
FY2022-2023 Expenditures
Funding includes supplies for E-waste, Earth advertising, consulting services relating to waste management.
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City of West Covina FY 2022-23 Proposed Budget
Fund 130 - Bureau of Justice Asst.
I�KRevenue From Other Agencies
Expenditures
Materials & Services
Other Supplies/Materials 10,170 - - - - -
Other Supplies/Materials -
Revenues Less Expenditures 8,595 - - 9,772 -
Net Transfers -
Net Change in Fund Balance 8,595 - - 9,772 -
Beginning Fund Balance (8,595) - - - 9,772
Fund Overview
This fund accounts for grant revenue provided by the federal Bureau of Justice Assistance (BJA), within the U.S. Department of Justice (DOJ). The Edward Byrne Memorial Justice Assistance Grant (JAG) Program grant funds must be used to hire additional personnel and/or purchase equipment, supplies, contractual support, training, technical assistance, and information systems for criminal justice.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina FY 2022-23 Proposed Budget
Fund 131 - Community Dev. Block Grant
Revenue
Charges For Service
Other Revenues
85,870
129,061
40,000
40,000
-
(40,000)
Revenue From Other Agencies
299,777
329,168
2,352,600
2,352,600
800,000
(1,552,600)
Use of Money & Property
-
-
-
-
-
-
Expenditures
Salaries & Benefits
125,037
103,373
116,600
117,910
100,837
(15,763)
Materials & Services
153,184
102,345
563,700
563,700
133,700
(430,000)
Allocated Costs
116,291
12,334
12,300
12,300
12,300
-
Capital Assets
52,120
240,168
1,700,000
2,097,956
-
(1,700,000)
Expenditures Total
446,633
i
2,392,600
Revenues Less Expenditures
(60,985)
9 -
(399,266)
553,163
Net Transfers
-
70,270
-
-
-
Net Change in Fund Balance
(60,985)
70,278
-
(399,266)
553,163
Beginning Fund Balance
(9,293)
(70,278)
-
-
(399,266)
Fund Overview
This fund accounts for activities of the Community Development Block Grant (CDBG) received from the U.S. Department of Housing and Urban Development, including monies received from this agency as part of the federal stimulus program.
FY2022-2023 Expenditures
Expenditures will be used for Fair Housing and CDBG consultants and subrecipient pass -through for the Senior Meals program
wsn cmu� Page 207
City of West Covina FY 2022-23 Proposed Budget
Fund 140 - STP Local
Revenue From Other Agencies 53,353 - 2,479,200 2,508,663 - (2,479,200) Revenue Total 53,353 - 00 ii
Expenditures
Materials & Services - - - - - -
Capital Assets 3,522 29,319 2,479,200 2,479,200 - (2,479,200) Salaries & Benefits - - - - - -
Expenditures Total 3,522 29,319 ii 2,479,200 00
Revenues Less Expenditures 49,831 (29,319) - 29,463 Net Transfers - 24,399 - - Net Change in Fund Balance 49,831 (4,920) - 29,463 - Beginning Fund Balance (73,057) (23,226) (28,146) (28,146) 1,317 Fund Overview
This fund accounts for federal money received for projects to preserve and improve the conditions and performance on any Federal -aid highway, bridge and tunnel projects on any public road, pedestrian and bicycle infrastructure, and transit capital projects. Caltrans and the Federal Highway Administration must approve projects.
FY2022-2023 Expenditures
There are not any expenditures planned at this time, however; expenses will be amended into the budget as approved by Caltrans and the Federal Highway Administration.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 143 - LA County Park Bond
Revenue From Other Agencies
31,227
174,670
585,800
678,008
19,350
(566,450)
Expenditures
Materials & Services
4,132
4,015
19,000
19,000
19,000
Allocated Costs
4,269
-
-
-
-
-
Capital Assets
177,365
-
550,000
639,753
-
(550,000)
Salaries & Benefits
4,757
21,917
16,800
19,255
350
(16,450)
Revenues Less Expenditures (159,296) 148,739 - - Net Transfers - 65,973 - - Net Change in Fund Balance (159,296) 214,711 - - - Beginning Fund Balance (55,416) (214,711) - - -
Fund Overview
These funds account for grant money received through the Los Angeles County Regional Park and Open Space District Grant for projects to improve and rehabilitate parks, recreational facilities, trails, and open space lands.
FY2022-2023 Expenditures
Funding includes maintenance and repairs for the Del Norte Splash Pad. wsn cmu� Page 209
City of West Covina FY 2022-23 Proposed Budget
Fund 145 - Waste Mgt Enforcement Grant
Revenue
Other Revenues
- 164,955
- -
-
-
Revenue From Other Agencies
15,733 15,553
15,700 15,700
15,000
(700)
Use of Money & Property
260 141
- 1,040
1,040
1,040
Revenue Total
15,993 180,649
15,700i
16,0400
Expenditures
Materials & Services
15,553 210,649
50,700 50,700
115,700
65,000
Expenditures Total
15,553 210,649
50,700 50,700
115,700
65,000
Revenues Less Expenditures
440 (30,000) (35,000) (33,960) (99,660)
Net Transfers
- 1,054,998 - -
Net Change in Fund Balance
440 1,024,998 (35,000) (33,960) (99,660)
Beginning Fund Balance
9,643 10,083 1,035,081 1,035,081 1,001,121
Fund Overview
This fund accounts for the money received from the State of California to help support the local enforcement agent who monitors the local closed landfill.
FY2022-2023 Expenditures
Funding is included for Landfill regulatory compliance consultants.
City of West Covina
FY 2022-23 Proposed Budget
Fund 146 - Senior Meals Program
Revenue
Charges For Service
22,656
2,476
22,000
10,000
2,000
(20,000)
Revenue From Other Agencies
315,200
548,013
174,200
305,000
200,000
25,800
Use of Money & Property
432
243
100
100
100
-
Revenue Total
338,288
550,732
196,300
315,100
202,100
5,800
Expenditures
Salaries & Benefits
145,880
143,376
133,900
119,188
130,372
(3,528)
Materials & Services
192,205
340,490
117,200
117,200
140,100
22,900
Allocated Costs
-
44,382
44,400
44,400
44,400
-
Expenditures Total
338,085
528,247
00 280,788
Revenues Less Expenditures
203
22,485
(99,200)
34,312
(112,772)
Net Transfers
-
-
-
-
Net Change in Fund Balance
203
22,485
(99,200)
34,312
(112,772)
Beginning Fund Balance
72,321
72,524
95,009
95,009
129,321
Fund Overview
This program provides meals to low-income seniors with funding from the United States Department of Agriculture and Area Agency on Aging. The program also receives donations from seniors for the meals served.
FY2022-2023 Expenditures
Funding is primarily to reimbursable of raw food to provide meals to seniors.
City of West Covina FY 2022-23 Proposed Budget
Fund 149 - Used Oil Block Grant
Revenue From Other Agencies
29,089 11,990
29,000
29,000 - (29,000)
Revenue Total
29,089 11,990
29,000
29,000 - (29,000)
Expenditures
Materials & Services
20,434 31,559
27,300
27,300 13,000 (14,300)
Allocated Costs
- 1,680
1,700
1,700 1,700 -
Expenditures Total
20,434 33,239
29,000
29,000 14,700 (14,300)
Revenues Less Expenditures 8,655 (21,249) - (14,700)
Net Transfers - - - - Net Change in Fund Balance 8,655 (21,249) - - (14,700) Beginning Fund Balance 30,020 38,675 17,426 17,426 17,426 Fund Overview
The California Integrated Waste Management Board (CIWMB) provides grant funds to cities to promote used motor oil recycling.
FY2022-2023 Expenditures
Expenditures will be used on used oil collection/filter exchange contract services.
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City of West Covina FY 2022-23 Proposed Budget
Fund 150 - Inmate Welfare
Revenue
Other Revenues
1,828 2,422
1,500 1,500 1,500
Use of Money & Property
117 34
- 9 - -
Revenue Total
1,945 2,456
ii 1,509 1,500
Expenditures
Materials & Services
2,000 -
1,500 1,500 1,500 -
Capital Assets
-
- - - -
Expenditures Total
2,000
1,500 2,500 1,500
Revenues Less Expenditures (55) 2,456 Net Transfers - - - - Net Change in Fund Balance (55) 2,456 - 9 - Beginning Fund Balance 8,537 8,482 10,938 10,938 10,947 Fund Overview
This fund accounts for any money, refund, rebate or commission received from a telephone call from inmates while incarcerated to meet the requirements of California Penal Code: Part 3; Title 4; Chapter 1; Section 4025. The monies are to be expended for the benefit, education, and welfare of inmates confined within the jail. Any funds that are not needed for the welfare of the inmates may be expended for the maintenance of the jail facilities.
FY2022-2023 Expenditures
Expenditures will be used for inmate welfare.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 153 - Public Safety Augmentation
Revenue
Other Taxes
773,318
834,745
823,800
823,800
836,200
12,400
Charges For Service
-
-
-
-
-
-
Use of Money & Property
5,049
1,129
2,000
417
410
(1,590)
Revenue Total
778,367
835,874
:00
824,217
836,610
10,810
Expenditures
Salaries & Benefits
704,586
996,719
810,000
779,761
821,045
11,045
Expenditures Total
704,586
996,719
000
779,761
821,045
11,045
Revenues Less Expenditures
73,782
(160,844)
15,800
44,456
15,565
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
73,782
(160,844)
15,800
44,456
15,565
Beginning Fund Balance
455,473
529,255
368,411
368,411
412,867
Fund Overview
This fund accounts for the permanent extension of the sales tax by % cent guaranteed under Proposition 172. These revenues are restricted to the enhancement of public safety services.
Revenue is allocated based on each qualified county's proportionate share of statewide taxable sales.
FY2022-2023 Expenditures
Expenditures fund public safety staffing.
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City of West Covina FY 2022-23 Proposed Budget
Fund 155 - COPS/SLESF
Revenue
Other Revenues
-
-
-
-
-
-
Revenue From Other Agencies
205,045
253,970
205,000
250,000
270,000
65,000
Use of Money & Property
6,216
2,033
1,600
1,138
1,130
(470)
Revenue Total
211,261
256,003
0..00
Expenditures
Materials & Services
78,506
55,263
108,400
146,442
110,000
1,600
Capital Assets
100,579
-
84,000
62,500
80,000
(4,000)
Salaries & Benefits
3,575
-
-
320,925
437,518
437,518
Expenditures Total
182,661
55,263
00 Revenues Less Expenditures
28,600
200,740
14,200
(278,729)
(356,388)
Net Transfers
-
-
-
-
Net Change in Fund Balance
28,600
200,740
14,200
(278,729)
(356,388)
Beginning Fund Balance
408,137
436,736
637,476
637,476
358,747
Fund Overview
This fund accounts for grant revenue provided by the state to support Community Oriented Policing programs. Funds must be spent on front-line law enforcement services.
FY2022-2023 Expenditures
Expenditures will be used for staffing and supplies. Capital assets include body worn camera units.
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City of West Covina FY 2022-23 Proposed Budget
Fund 156 - USDOJ COVID
Revenue From Other Agencies 2,200 23,911 - 34,865 - -
Revenue Total ii
Expenditures
Materials & Services 2,341 12,711 - - - -
Salaries & Benefits - 11,058 - 34,865 - -
Revenues Less Expenditures (241) 141 - - -
Net Transfers -
Net Change in Fund Balance (141) 141 - - -
Beginning Fund Balance 0 (141) - - -
Fund Overview
This fund accounts for grant revenue provided by the U.S. Department of Justice (DOJ) The Coronavirus Emergency Supplemental Funding (CESF) grant. Funds must be used for overtime, supplies, and services that are involved in the response to the coronavirus pandemic.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 158 - CRV Recycling Grant
Revenue
Revenue From Other Agencies 71,482 36,935 28,000 28,000 28,000 Use of Money & Property - - - - - - Revenue Total 71,482 36,935 28,000 28,000 28,000
Expenditures
Materials & Services 15,385 38,277 28,000 28,000 28,000 - Allocated Costs - 930 - - -
Revenues Less Expenditures 56,097 (2,272) -- - Net Transfers - - - - Net Change in Fund Balance 56,097 (2,272) - - - Beginning Fund Balance 69,136 125,233 122,961 122,961 122,961 Fund Overview
The Beverage Container Recycling Grant provides funds derived from consumer deposits on beverage containers. These funds are to be used for beverage container recycling and litter cleanup activities.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina FY 2022-23 Proposed Budget
Fund 16o - Capital Projects
Revenue
Revenue Total - 6,602,048 - - - -
Expenditures
Capital Assets 274,762 757,571 3,678,100 9,062,098 3,859,999 181,899 Expenditures Total 274,762 757,571 3,678,100 9,062,098 3,859,999 181,899 Revenues Less Expenditures (274,762)
Net Transfers 316,135
Net Change in Fund Balance 41,374
Beginning Fund Balance 138,136
5,844,477 (3,678,100) (9,062,098) (3,859,999)
3,663,505
4,725,000 800,000
9,507,982 (3,678,100) (4,337,098) (3,059,999)
179,510 9,687,492 9,687,492 5,350,394
Fund Overview
The fund was established by the City Council to serve as the source of capital funding for CIP projects which include long-term improvement programs not accounted for in other funds.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
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City of West Covina FY 2022-23 Proposed Budget
Fund 161 - Construction Tax
Revenue
Other Taxes 89,673 40,343 70,000 73,941 - (70,000)
Use of Money & Property 2,520 856 1,000 448 440 (560)
Revenue Total 92,193 41,198 000 .0
Expenditures
Materials & Services 10,680 - 20,000 - 20,000 -
Capital Assets - - -
Salaries & Benefits - - - - - -
Revenues Less Expenditures 81,513 41,198 51,000 74,389 (19,560) Net Transfers - - - - Net Change in Fund Balance 81,513 41,198 51,000 74,389 (19,560) Beginning Fund Balance 137,025 218,538 259,736 259,736 334,125 Fund Overview
The Construction Tax Fund receives monies from developers based on the construction of dwelling units in the City. These funds are then used to purchase or construct public facilities, such as street reconstruction, traffic signal modifications, curb and gutter replacements and rehabilitation of park structures and equipment.
FY2022-2023 Expenditures
FY2022-2023 expenditures will be used for facility improvements.
City of West Covina
FY 2022-23 Proposed Budget
Fund 162 - Information Technology
Revenue
Fees 44,074 61,663 - 64,189 64,200 64,200
Revenue From Other Agencies - - 280,000 280,000 - (280,000) Expenditures
Materials & Services - - - - 60,000 60,000
Capital Assets 59,473 5,878 280,000 310,000 28,842 (251,158) Salaries & Benefits - - - - - -
Revenues Less Expenditures (15,399) 55,786 - 34,189 (24,642) Net Transfers 11,856 - - - Net Change in Fund Balance (3,543) 55,786 - 34,189 (24,642) Beginning Fund Balance 162,350 158,807 214,593 214,593 248,782 Fund Overview
The funds paid into this fund are to be used for information technology capital outlay projects.
FY2022-2023 Expenditures
Funds in FY2022-2023 will be used for the building and permitting software.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 164 - Police Facilities Dev. Impact Fees
Revenue
Other Revenues 16,568 14,564 - 25,610 14,600 14,600
Use of Money & Property - - - - - -
Revenue Total 16,568 14,564 25,610 ii 14,600
Expenditures
Capital Assets - - - 150,000 150,000
Expenditures Total 150,000 150,000
Revenues Less Expenditures 16,568 14,564 - 25,610 (135,400) Net Transfers - - - - Net Change in Fund Balance 16,568 14,564 - 25,610 (135,400) Beginning Fund Balance 99,908 116,475 131,039 131,039 156,649 Fund Overview
The City receives one-time fees on new developments. The Police Impact Fees are to be used to cover costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
FY2022-2023 Expenditures will be used to help fund CIP improvements to the Police Building - Forensic Lab Upgrade, Jail, Detective Bureau, Roof, and HVAC.
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City of West Covina FY 2022-23 Proposed Budget
Fund 165 - Fire Facilities Dev. Impact Fees
Revenue
Other Revenues 20,180 17,588 - 31,066 - Use of Money & Property - - - - - - Revenue Total :0 17,588 31,066
Expenditures
Capital Assets - - - - - -
Expenditures Total
Revenues Less Expenditures 20,180 27,588 - 31,066
Net Transfers - (101,713) - - Net Change in Fund Balance 20,180 (84,125) - 31,066 - Beginning Fund Balance 71,155 91,335 7,210 7,210 38,276 Fund Overview
The City receives one-time fees on new developments. The Fire Impact Fees are to be used to cover costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 166 - Park Facilities Dev. Impact Fees
Revenue
Other Revenues 49,771 43,733 - 76,824 44,000 44,000
Use of Money & Property - - - - - -
Revenue Total 49,771 43,733 - 76,824 000 44,000
Expenditures
Capital Assets - - - 248,291 130,000 130,000
TotalExpenditures ii0 130,000
Revenues Less Expenditures 49,771 43,733 (171,467) (86,000) Net Transfers - - - - Net Change in Fund Balance 49,771 43,733 - (171,467) (86,000) Beginning Fund Balance 213,411 263,181 306,914 306,914 135,447 Fund Overview
The City receives one-time fees on new developments. The Park Impact Fees are to be used to cover costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
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City of West Covina FY 2022-23 Proposed Budget
Fund 167 - Admin. Facilities Dev. Impact Fees
Revenue
Other Revenues 2,925 2,612 - 4,574 2,600 2,600
Use of Money & Property - - - - - -
Revenue Total 2,925 2,612 4,574 00 2,600
Revenues Less Expenditures 2,925 2,612 - 4,574 2,600
Net Transfers - - - - -
Net Change in Fund Balance 2,925 2,612 - 4,574 2,600
Beginning Fund Balance 16,577 19,501 22,113 22,113 26,687 Fund Overview
The City receives one-time fees on new developments. The City Administrative Impact Fees are to be used to cover costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina FY 2022-23 Proposed Budget
Fund 168 - PW Facilities Dev. Impact Fees
Revenue
Other Revenues 1,453 1,215 - 1,931 - Use of Money & Property - - - - - - Revenues Less Expenditures 1,453 1,215 - 1,931 -
Net Transfers - - - - Net Change in Fund Balance 1,453 1,215 - 1,931 - Beginning Fund Balance 7,262 8,715 9,930 9,930 11,861
Fund Overview
The City receives one-time fees on new developments. The Public Works Impact Fees are to be used to cover costs of capital equipment and infrastructure required to serve new growth.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
City of West Covina FY 2022-23 Proposed Budget
Fund 169 - Park Acquisition Fund
Revenue
Charges For Service
- 3,400 - - - -
Other Revenues
- 3,900,000 - - -
Use of Money & Property
- 7,363 12,000 3,845 3,840 (8,160)
Revenue Total
- 3,910,763 12,000 3,845 3,840 i
Expenditures
Materials & Services
- 14,882 - - -
Capital Assets
- - 200,000 200,000 - (200,000)
Debt Service
- 500,000 - -
Revenues Less Expenditures Net Transfers Net Change in Fund Balance - Beginning Fund Balance (109,605)
Fund Overview
3,395,881 (188,000) (196,155) 3,840
(1,034,796) - - -
2,361,085 (188,000) (196,155) 3,840
(109,605) 2,251,480 2,251,480 2,055,325
The funds paid into this fund are to be utilized for new parkland acquisition and the development of new parkland.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 172 - PDF C Orangewood - Ca
Revenue
Other Revenues 459,900 186,150 200,000 200,000 - (200,000) Use of Money & Property 5,156 2,266 - 572 570 570
Revenue Total 465,056 188,416 200,000 200,572 570 (199,430) Expenditures
Capital Assets 65 - 400,000 400,000 - (400,000)
Expenditures Total 65 400,000 400,000 - (400,000)
Revenues Less Expenditures 464,991 188,416 (200,000) (199,428) 570 Net Transfers - - - (185,100) -
Net Change in Fund Balance 464,991 188,416 (200,000) (384,528) 570 Beginning Fund Balance 16,846 481,837 670,253 670,253 285,725 Fund Overview
The City receives fees from developers to fund recreation facilities. The City has been divided into eight park districts for purposes of collecting revenue. These funds are used for qualified recreational purposes for the Park District "A" also known as Del Norte Park.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
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City of West Covina FY 2022-23 Proposed Budget
Fund 173 - PDF D Walmerado-Cam.
Revenue
Other Revenues - - - - - -
Use of Money & Property 362 99 - 25 20 20
Revenue Total 362 99 - 25 20 20
Expenditures
Capital Assets - - - 210,100 - -
Salaries & Benefits - - - - - -
Expenditures Total 00
Revenues Less Expenditures 362 99 - (210,075) 20
Net Transfers - - - 185,100 -
Net Change in Fund Balance 362 99 - (24,975) 20
Beginning Fund Balance 28,813 29,175 29,274 29,274 4,299 Fund Overview
The City receives fees from developers to fund recreation facilities. The City has been divided into eight park districts for purposes of collecting revenue. These funds are used for qualified recreational purposes for the Park District "D" also known as Walmerado Park.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
A
City of West Covina FY 2022-23 Proposed Budget
Fund 174 - PDF E - Cortez
Revenue
Other Revenues
-
21,900
21,900
43,800
-
(21,900)
Use of Money & Property
250
142
100
100
100
-
Revenue Total
250
22,042
22,000
43,900
100
(21,900)
Expenditures
Capital Assets
-
-
61,100
40,000
-
(61,100)
Revenues Less Expenditures
250
22,042
(39,100)
3,900
100
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
250
22,042
(39,100)
3,900
100
Beginning Fund Balance
19,940
20,190
42,232
42,232
46,132
Fund Overview
The City receives fees from developers to fund recreation facilities. The City has been divided into eight park districts for purposes of collecting revenue. These funds are used for qualified recreational purposes for the Park District "E" also known as Cortez Park.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
City of West Covina
FY 2022-23 Proposed Budget
Fund 175 - PDF F - Gal-Wogrov-Cam
Revenue
Other Revenues - - - - - -
Use of Money & Property 3,834 1,049 900 530 530 (370)
Revenue Total 3,834 0,. 900 530 530 (370)
Expenditures
Capital Assets - - - - - -
Salaries & Benefits - - - - - -
Revenues Less Expenditures ' 3,834 1,049 900 530 530
Net Transfers - - - - -
Net Change in Fund Balance 3,834 1,049 900 530 530
Beginning Fund Balance 305,319 309,153 310,202 310,202 310,732 Fund Overview
The City receives fees from developers to fund recreation facilities. The City has been divided into eight park districts for purposes of collecting revenue. These funds are used for qualified recreational purposes for the Park District "F" also known as Galster Wilderness Park.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
A
City of West Covina FY 2022-23 Proposed Budget
Fund 179 - ARPA Local Fiscal Recovery Funds
Revenue
Revenue From Other Agencies - - 10,000,000 19,783,040 - (10,000,000) Use of Money & Property - - - - - Revenue Total - - 10,000,000 rrr 000 iii Expenditures
Capital Assets - - 19,570,000 18,927,302 (1) (19,570,001) Salaries & Benefits - - - 451,453 - -
Expenditures Total - - i iii i0
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
(9,570,000) 404,285
(9,570,000) 404,285
404,285
Fund Overview
The ARPA Special Revenue Fund accounts for the grant funds received from the American Rescue Plan Act.
FY2022-2023 Expenditures
The list of funded projects is included in the CIP.
City of West Covina
FY 2022-23 Proposed Budget
Fund 18o - Future Street Improvements
Revenue
Capital Assets - 11,250 - 25,564 - -
Revenues Less Expenditures - 11,250 - 25,564 Net Transfers - 220,000 - - Net Change in Fund Balance - 231,250 - 25,564 - Beginning Fund Balance - - 231,250 231,250 231,250
Fund Overview
This fund accounts for monies paid in -lieu of street rehabilitation improvements.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
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City of West Covina FY 2022-23 Proposed Budget
El I
Fund 181 - Maintenance District #t
Revenue
Property Tax
596,837
623,785
639,100
639,100
651,900
12,800
Charges For Service
-
-
-
-
-
-
Use of Money & Property
30,790
9,342
11,000
5,039
5,030
(5,970)
Revenue Total
627,627
633,127
00 644,139
656,930
6,830
Expenditures
Salaries & Benefits
85,430
64,614
37,200
43,593
45,292
8,092
Materials & Services
175,059
171,379
250,400
226,900
240,788
(9,612)
Allocated Costs
51,533
56,966
57,000
57,000
57,000
Capital Assets
-
-
-
-
-
-
Expenditures Total
312,021
292,959
344,600
327,493
343,080
Revenues Less Expenditures 315,606 340,168 305,500 316,646 313,850 Net Transfers - - - - -
Net Change in Fund Balance 315,606 340,168 305,500 316,646 313,850 Beginning Fund Balance 2,301,561 2,617,166 2,957,334 2,957,334 3,273,980 Fund Overview
The City levies special benefit assessments and property taxes upon property within defined districts.
Through the Los Angeles County Tax Collector, assessments are placed on the property owner's annual tax bill. These funds are used to maintain and improve the open spaces within the districts by providing landscape maintenance.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
J% Page 233
City of West Covina
FY 2022-23 Proposed Budget
Fund 182 - Maintenance District #2
Revenue
Property Tax
200,459
222,194
252,000
252,000
257,000
5,000
Charges For Service
-
-
-
-
-
-
Use of Money & Property
7,732
2,350
3,000
1,253
1,250
(1,750)
Revenue Total
i
000
i
Expenditures
Materials & Services
39,137
40,090
103,300
97,100
104,243
943
Allocated Costs
31,485
24,547
24,600
24,600
24,600
-
Capital Assets
-
-
-
-
-
Salaries & Benefits
57,940
50,372
57,100
43,325
31,048
(26,052)
Expenditures Total
128,562
115,010
185,000
0•
Revenues Less Expenditures
79,629
109,534
70,000
88,228 98,359
Net Transfers
(9,000)
(9,000)
(9,000)
(9,000) -
Net Change in Fund Balance
70,629
100,534
61,000
79,228 98,359
Beginning Fund Balance
581,696
652,325
752,859
752,859 832,087
Fund Overview
The City levies special benefit assessments and property taxes upon property within defined districts.
Through the Los Angeles County Tax Collector, assessments are placed on the property owner's annual tax bill. These funds are used to maintain and improve the open spaces within the districts by providing landscape maintenance.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
A
City of West Covina FY 2022-23 Proposed Budget
Fund 183 - WC CSS CFD
Revenue
Other Taxes
107,650
107,360
110,000
110,000
-
(110,000)
Charges For Service
-
-
-
-
Other Revenues
-
-
-
-
-
-
Use of Money & Property
4,346
1,328
1,100
699
690
(410)
Revenue Total
111,995
108,688
111,100
110,699
.•0
(110,410)
Expenditures
Materials & Services
57,536
49,383
63,900
49,900
54,900
(9,000)
Allocated Costs
11,279
11,174
11,200
11,200
11,200
-
Capital Assets
-
-
-
-
-
-
Salaries & Benefits
15,749
5,146
-
-
780
780
Expenditures Total
84,564
65,703
rr
61,100
66,880
Revenues Less Expenditures 27,431 42,985 36,000 49,599 (66,190) Net Transfers - - - - Net Change in Fund Balance 27,431 42,985 36,000 49,599 (66,190) Beginning Fund Balance 335,236 362,666 405,651 405,651 455,250 Fund Overview
This community facilities district was formed to provide for the restoration and ongoing maintenance of sensitive environmental habitat within the development area of a former landfill, including habitat for endangered species such as the California gnatcatcher (Polioptila californica).
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
City of West Covina
FY 2022-23 Proposed Budget
Fund 184 - Maintenance District #4
Revenue
Charges For Service
1,026,385
1,020,481
1,193,700
1,193,700
-
(1,193,700)
Use of Money & Property
28,817
7,104
6,500
3,350
3,350
(3,150)
Revenue Total
1,055,202
1,027,584
1,200,200
Expenditures
Materials & Services
694,885
801,794
933,500
816,100
890,548
(42,952)
Allocated Costs
185,383
197,543
197,600
197,600
197,600
Capital Assets
219,652
-
-
-
-
-
Salaries & Benefits
126,360
96,587
116,700
69,695
72,137
(44,563)
Expenditures Total
1,226,279
i•
:00
1,083,395
Revenues Less Expenditures
(171,078)
(68,339)
(47,600)
113,655
(1,156,935)
Net Transfers
9,000
9,000
9,000
9,000
Net Change in Fund Balance
(162,078)
(59,339)
(38,600)
122,655
(1,156,935)
Beginning Fund Balance
2,368,866
2,206,788
2,147,449
2,147,449
2,270,104
Fund Overview
The City levies special benefit assessments and property taxes upon property within defined districts.
Through the Los Angeles County Tax Collector, assessments are placed on the property owner's annual tax bill. These funds are used to maintain and improve the open spaces within the districts by providing landscape maintenance.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
wui curs.
City of West Covina
FY 2022-23 Proposed Budget
Fund 186 - Maintenance District #6
Revenue
Charges For Service
153,539
154,799
183,500
183,500
-
(183,500)
Use of Money & Property
3,035
797
1,000
384
380
(620)
Revenue Total
156,574
155,596
00 183,884
380
(184,120)
Expenditures
Materials & Services
77,673
87,519
115,200
107,400
125,615
10,415
Allocated Costs
35,700
32,569
32,600
32,600
32,600
-
Capital Assets
10,000
-
-
-
-
Salaries & Benefits
41,312
26,200
31,100
18,987
21,056
(10,044)
Expenditures Total
164,685
146,288
00 Revenues Less Expenditures
(8,111)
9,308
5,600
24,897
(178,892)
Net Transfers
-
-
-
-
Net Change in Fund Balance
(8,111)
9,308
5,600
24,897
(178,891)
Beginning Fund Balance
245,686
237,575
246,883
246,883
271,780
Fund Overview
The City levies special benefit assessments and property taxes upon property within defined districts.
Through the Los Angeles County Tax Collector, assessments are placed on the property owner's annual tax bill. These funds are used to maintain and improve the open spaces within the districts by providing landscape maintenance.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
APage 237
City of West Covina FY 2022-23 Proposed Budget
El I
Fund 187 - Maintenance District #7
Revenue
Charges For Service
173,266
173,983
204,900
204,900
-
(204,900)
Use of Money & Property
3,825
1,137
1,200
567
560
(640)
Expenditures
Materials & Services
65,678
87,038
112,500
115,300
125,640
13,140
Allocated Costs
32,622
31,940
31,900
31,900
31,900
-
Capital Assets
-
-
-
-
-
-
Salaries & Benefits
45,209
26,200
29,500
18,417
21,056
(8,444)
Expenditures Total
0•
145,177
173,900
Revenues Less Expenditures
33,582
29,943
32,200
39,850
(178,036)
Net Transfers
-
-
-
-
Net Change in Fund Balance
33,582
29,943
32,200
39,850
(178,036)
Beginning Fund Balance
288,915
322,496
352,439
352,439
392,289
Fund Overview
The City levies special benefit assessments and property taxes upon property within defined districts.
Through the Los Angeles County Tax Collector, assessments are placed on the property owner's annual tax bill. These funds are used to maintain and improve the open spaces within the districts by providing landscape maintenance.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for ongoing maintenance within the District.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 188 - Citywide Maintenance District
Revenue
Charges For Service
1,644,661
1,769,426
2,050,600
2,050,600
2,050,600
Other Revenues
-
-
-
-
-
Use of Money & Property
18,463
4,857
4,500
1,680
1,680
(2,820)
Expenditures
Salaries & Benefits
111,312
88,842
105,400
71,799
88,574
(16,826)
Materials & Services
1,324,641
1,724,669
1,652,000
1,760,433
1,710,553
58,553
Allocated Costs
119,009
132,202
136,300
134,426
139,100
2,800
Capital Assets
-
-
500,000
500,000
250,000
(250,000)
Expenditures Total
1,554,962
1,945,713
00 Revenues Less Expenditures 108,161 (171,431) (338,600) (414,378) (135,947) Net Transfers - - - - Net Change in Fund Balance 108,161 (171,431) (338,600) (414,378) (135,947) Beginning Fund Balance 1,286,413 1,394,575 1,223,144 1,223,144 808,766 Fund Overview
This is the City's most significant special assessment fund. Revenue for the fund comes from annual special benefit assessments from property owners who benefit from covered improvements. The Citywide Assessment District provides the majority of funding for the City's street lighting system and street tree program.
FY2022-2023 Expenditures
Funding has been included in FY2022-23 to increase the tree trimming cycle from 7 to 5 years. $250,000 has also been included under Capital for Median Landscaping. wsn cmu� Page 239
City of West Covina
FY 2022-23 Proposed Budget
Fund 189 - Sewer Maintenance
Revenue
Property Tax
311,398
350,196
210,000
228,879
254,200
44,200
Charges For Service
3,492,403
3,719,042
3,000,000
3,039,703
3,500,000
500,000
Other Revenues
13,767
-
-
-
-
-
Use of Money & Property
78,328
25,498
20,000
15,330
15,330
(4,670)
Revenue Total
3,895,896
094
000
i
539,530
Expenditures
Salaries & Benefits
816,364
802,537
707,900
789,740
1,520,193
812,293
Materials & Services
430,018
175,730
430,100
444,819
499,458
69,358
Allocated Costs
377,880
164,608
201,400
172,317
195,700
(5,700)
Capital Assets
1,117,556
628,494
2,392,600
4,001,450
2,292,600
(100,000)
Expenditures Total
2,741,819
1,771,368
000
5,408,326i
Revenues Less Expenditures
1,154,078
2,323,368
(502,000)
(2,124,414)
(738,421)
Net Transfers
-
-
(100,000)
(100,000)
Net Change in Fund Balance
1,154,078
2,323,368
(602,000)
(2,224,414)
(738,421)
Beginning Fund Balance
5,404,689
6,558,767
8,882,135
8,882,135
6,657,721
Fund Overview
This fund supports the City's street sweeping program and maintenance of the City's sewer system.
The City also provides services to the City of Covina through this fund.
FY2022-2023 Expenditures
Twelve new positions are proposed to be added in FY 2022-2023: 2 Maintenance Lead Workers, 6 Maintenance Worker II positions, and 4 Maintenance Worker III positions. These positions are split between the Gas Tax Fund and Sewer Maintenance District.
wui mini
City of West Covina FY 2022-23 Proposed Budget
Fund igo - Auto Plaza Improvement District
Revenue
Other Taxes
115,616
115,616
115,700
115,700
115,600
(100)
Use of Money & Property
1,988
529
1,000
275
270
(730)
Revenue Total
117,604
116,145
116,700
Expenditures
Materials & Services
35,465
47,547
59,600
58,900
58,020
(1,580)
Debt Service
7,419
6,382
5,400
5,400
4,244
(1,156)
Expenditures000
64,300
Revenues Less Expenditures 74,720 62,216 51,700 52,675 53,606 Net Transfers - - - - -
Net Change in Fund Balance 74,720 62,216 51,700 51,675 53,606 Beginning Fund Balance (246,873) (172,152) (109,936) (109,936) (58,261) Fund Overview
This is an assessment district supported by six of West Covina's automobile dealers to fund the construction, maintenance and operation of a reader board adjacent to Interstate 10.
FY2022-2023 Expenditures
Expenditures are used for Maintenance and Repair, Insurance, and other operations associated with the Auto Plaza reader board sign.
On March 1, 2016, the City Council authorized the City Manager to execute a Sign Replacement Agreement (Agreement) with the West Covina Auto Plaza Association (Auto Plaza) for the new Auto Plaza reader board sign. The City Council approved a loan in an amount of $532,582, which is to be repaid over 10 years at 2% interest. The Auto Plaza makes payments of $29,313.20, on the loans, on January 1 and July 1 of each year. The first two payments of the loan were made, so the outstanding loan amount is $483,965.37. The City Loan accrues interest at the rate of two percent (2%) simple interest per annum from the date of disbursement. Below are the remaining payments due:
2023
54,782
4,244
2024
55,884
3,143
2025
57,007
2,020
2026
57,860
874
0 M
City of West Covina FY 2022-23 Proposed Budget
Fund 191 - General Plan Update
Revenue
Charges For Service - 129,864 - - - -
Revenue Total - 129,864 -
Expenditures
Materials & Services - - - - 500,000 500,000
Expenditures Total - 500,000 500,000
Revenues Less Expenditures - 129,864 - - (500,000)
Net Transfers - 407,395 - - Net Change in Fund Balance - 537,260 - - (500,000) Beginning Fund Balance 0 0 537,260 537,260 537,260
Fund Overview
This fund accounts for the General Plan and Zoning Code Update Surcharge which is designated to be used for future plan updates.
FY2022-2023 Expenditures
Professional Services has been funded for the next General Plan Update.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 197 - Measure W Stormwater
Revenue
Property Tax
- 1,328,840 1,370,000
1,370,000
1,397,400
27,400
Use of Money & Property
- 1,134 -
902
900
900
Expenditures
Materials & Services
- 199,856 290,200
290,200
290,200
-
Capital Assets
- - 920,000
920,000
-
(920,000)
Revenues Less Expenditures - 1,130,118 159,800 160,702 1,108,100 Net Transfers - - - - -
Net Change in Fund Balance - 1,130,118 159,800 160,702 1,108,100 Beginning Fund Balance 0 0 1,130,118 1,130,118 1,290,820 Fund Overview
This fund accounts for the special parcel tax on all property owners in Los Angeles County approved November 2018. This tax raises funds to pay for stormwater projects including the infrastructure and any associated programs to capture, treat and recycle rainwater.
FY2022-2023 Expenditures
Funding is used for ongoing maintenance and repairs. Information regarding capital projects is included in the CIP.
wsn cmi�a
City of West Covina FY 2022-23 Proposed Budget
Fund 205 - PEG Fund
Revenue
Use of Money & Property 1,533 189 - 24 20 20
Expenditures
Materials & Services - 4,086 - 15,830 - -
Capital Assets 27,344 75,210 - - - -
Revenues Less Expenditures (25,810) (79,106) (15,806) 20 Net Transfers - - - - -
Net Change in Fund Balance (25,810) (79,106) - (15,806) 20 Beginning Fund Balance 133,659 107,849 28,743 28,743 12,937 Fund Overview
Charter Communications awarded the City a $150,000 Public Education Grant for several years.
Additionally, Council approved reinstatement of the PEG fee in FY2021-22. The money remaining in this fund can only be used to make capital expenditures related to the City's Public Access Channel.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
A
City of West Covina FY 2022-23 Proposed Budget
Fund 207 - OTS Grants
Revenue From Other Agencies 14,143 52,812 46,000 63,768 47,000 1,000 Expenditures
Materials & Services 674 5,129 - 25,000 - -
Allocated Costs
000 :0
Expenditures Total 15,121 62,651 36,000 44,913 19,120 (16,880) Revenues Less Expenditures (978) (9,839) 10,000 18,855 27,880 Net Transfers - - - - -
Net Change in Fund Balance (978) (9,839) 10,000 18,855 27,880 Beginning Fund Balance (7,951) (8,929) (18,768) (18,768) 87 Fund Overview
This fund accounts for grant revenue provided by the State of California, Office of Traffic Safety (OTS).
The Traffic Records grant funds must be used to improve the reporting of traffic records, by purchasing and implementing a software solution to computerize and automate reports to the State.
FY2022-2023 Expenditures
Expenditures will be used for ongoing software licensing renewals and personnel. wsn cmiu Page 245
City of West Covina FY 2022-23 Proposed Budget
Fund 208 - Justice Assistance Grant
Revenue
Revenue From Other Agencies - - - - 100,000 100,000
Revenue Total - 100,000 100,000
Expenditures
Materials & Services - - - - 100,000 100,000
Expenditures Total - 100,000 100,000
Revenues Less Expenditures - - - - Net Transfers - - - - Net Change in Fund Balance - - - - - Beginning Fund Balance - - - - -
Fund Overview
This fund accounts for grant revenue provided by the federal Bureau of Justice Assistance (BJA), within the U.S. Department of Justice (DOJ). The Edward Byrne Memorial Justice Assistance Grant (JAG) Program grant funds must be used to hire additional personnel and/or purchase equipment, supplies, contractual support, training, technical assistance, and information systems for criminal justice.
FY2022-2023 Expenditures
Capital assets include body worn camera units.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 212 - Art In Public Places
Revenue
Other Revenues 103,038 - - - - -
Use of Monev & Property 3,637 1,007 - 257 250 250
Expenditures I
Capital Assets 199,998 199,998
Expenditures Total - - - - 199,998 199,998
Revenues Less Expenditures 106,675 1,007 (199,748)
Net Transfers - - - - Net Change in Fund Balance 106,675 1,007 - 257 (199,748) Beginning Fund Balance 190,141 296,816 297,823 297,823 298,080 Fund Overview
This fund accounts for development fees paid in lieu of acquisition and installation of approved artwork in a development, with expenditures restricted to acquisition, installation, maintenance and repair of artworks at approved sites.
FY2022-2023 Expenditures
Funding is included for projects included in the CIP.
APage 247
City of West Covina
FY 2022-23 Proposed Budget
Fund 218 - 2006 Homeland Security Grant
Revenue From Other Aeencies 83.710 63.920 - 97.526 - -
Expenditures
Capital Assets 83,710 141,949 - 19,496 - -
Revenues Less Expenditures (0) (78,029) - 78,030 Net Transfers - - - - Net Change in Fund Balance (0) (78,029) - 78,030 - Beginning Fund Balance (0) (1) (78,030) (78,030)
Fund Overview
This fund accounts for grant revenue provided by the U.S. Department of Homeland Security. The Homeland Security Program (SHSP) grant funds must be used to replace and update Urban Search and Rescue equipment for technical rescue. Equipment obtained must be available under California Disaster and Civil Defense Master Mutual Aid Agreement in consultation with various agencies.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023 since grant has ended.
A
City of West Covina FY 2022-23 Proposed Budget
Fund 220 - WC Community Svcs Foundation
Revenue
00-Use Of Money & Property
2,911
759
- -
-
-
31-Other Revenues
70,000
-
- -
-
-
32-Other Revenues
2,707
-
- 1,164
-
-
61-Charges For Service
11,088
14,095
- 9,007
-
-
61-OtherRevenues
36,357
28,705
- 31,955
-
-
71-Charges For Service
-
-
- 36,673
-
-
Revenue Total
0. Expenditures
1310-Finance Administration
25 30
- -
-
-
3110-PoliceAdministration
-
-
- 25,000
48,537
48,537
3210-Fire Administration
1,453
-
- -
-
-
5103-Youth Council
84 -
-
-
5110-CommunityServices Admini
3,761
583
- -
59,000
59,000
5150-Special Events
21,916
13,588
200,000
200,000
5160-Recreation Services
-
-
- -
-
-
5161-Cameron Community Centei
5170-Shadow Oak Community Cei
-
-
- -
-
-
5180-Senior Citizen Center
5,570
4,825
- -
10,000
10,000
Expenditures Total
:i•
19,026
- 25,000
317,537
317,537
Revenues Less Expenditures
90,255
24,533
- 53,799
(317,537)
Net Transfers
-
-
- -
Net Change in Fund Balance
90,255
24,533
- 53,799
(317,537)
Beginning Fund Balance
191,570
281,824
306,357 306,357
360,156
Fund Overview
This fund is used to account for activity of the West Covina Community Services Foundation, a 501(c)(3) non-profit organization, that is used to fund special events and other special projects.
FY2022-2023 Expenditures
Funding for various special events including Spring Festival; 4th of July; Egg Hunt; Summer Concerts; Christmas Parade, Halloween; Arbor/Earth Day; and MLK are proposed to be funded in order to provide the highest level of servicey and improve community image. wsn cmu� Page 249
City of West Covina
FY 2022-23 Proposed Budget
Fund 224 - Measure R
Revenue
Other Taxes
1,306,443
1,355,129
1,331,700
1,331,700
1,351,700
20,000
Charges For Service
-
-
-
-
-
-
Revenue From Other Agencies
-
-
-
-
-
Use of Money & Property
35,238
10,790
10,000
6,206
6,200
(3,800)
Expenditures
Salaries & Benefits
84,448
75,589
61,600
59,174
85,251
23,651
Materials & Services
702,668
724,330
856,200
856,200
905,159
48,959
Allocated Costs
39,329
63,966
64,000
64,000
64,000
-
Capital Assets
113,413
99,518
1,141,200
653,709
500,000
(641,200)
Expenditures Total
939,859
963,403
000
1,633,083•0
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
Fund Overview
401,822 402,516 (781,300)
401,822 402,516 (781,300)
(295,177) (196,510)
(295,177) (196,510)
2,506,183 2,908,005 3,310,521 3,310,521 3,015,344
Under Measure R, the City receives a portion of a %2 cent sales tax levied in Los Angeles County to provide transportation related projects and programs. The City uses Measure R Funds to provide a variety of transportation services including Dial -A -Ride and the West Covina Shuttle (a fixed route system).
FY2022-2023 Expenditures
FY2022-2023 Expenditures will be used to fund transportation related operations and projects.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 225 - CDBG - R
Revenue
Revenue From Other Agencies - 279,350 - 156,300 765,440 765,440 Revenue Total - i w0 765,440 765,440
Expenditures
Materials & Services 199,160 80,190 156,300 156,300 765,440 609,140 Expenditures Total 199,160 80,190 156,300 156,300 765,440 609,140 Revenues Less Expenditures (199,160) 199,160 (156,300) - Net Transfers - - - - Net Change in Fund Balance (199,160) 199,160 (156,300) - - Beginning Fund Balance - (199,160) - - -
Fund Overview
This fund accounts for grant revenue provided by U.S. Department of Housing and Urban Development. Community Development Block Grant Coronavirus (CDBG-CV) funds must be used to prevent, prepare for, and respond to the coronavirus (COVID-19).
FY2022-2023 Expenditures
Expenditures includes funding to subrecipients.
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City of West Covina FY 2022-23 Proposed Budget
Fund 232 - Non -Federal Grants
Revenue
00-Revenue From Other Agencies - - - 245,779 - -
71-Revenue From Other Agencies - - - - 500,000 500,000
Revenue Total - - - 245,779 500,000 500,000
Expenditures
2110-Planning - - - - 500,000 500,000
3210-Fire Administration - - - - - -
7004-Parks - - - 245,779 - -
Expenditures Total - - - 245,779 500,000 500,000
Revenues Less Expenditures - - - - Net Transfers - - - - Net Change in Fund Balance - - - - - Beginning Fund Balance - - - - -
Fund Overview
This fund is used to account for miscellaneous grants that are reimbursed through state, local or private funded/reimbursed.
FY2022-2023 Expenditures
Funding for the Development Code Update.
City of West Covina
FY 2022-23 Proposed Budget
Fund 233 - Taskforce Reg. Autotheft Prev.
Revenue
Charges For Service - - - - - -
Revenue From Other Agencies 166,447 189,818 176,800 205,570 215,000 38,200 Revenue Total 166,447 189,818 :00 205,570 215,000 38,200 Expenditures
Salaries & Benefits 283,209 184,329 176,800 211,050 214,317 37,517 Allocated Costs - - - - - -
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
5,488
285,377
(116,762) 290,865
(168,638) (285,400)
(5,480) 683
- (5,480) 683
5,488 5,488 8
Fund Overview
A regional law enforcement taskforce known as TRAP is funded through vehicle registration fees pursuant to Vehicle Code section 9250.14 (SB-2139). The primary mission of TRAP is to combat auto thefts and spearhead major investigations related to vehicle thefts throughout the Southern California regions.
FY2022-2023 Expenditures
Expenditures will be used for staffing needs due to a surge in auto related thefts.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 234 - City Law Enforcement Grant Fund
Revenue
Revenue From Other Agencies - - - - - Use of Money & Property 5 - - - - - Expenditures
Salaries & Benefits 40,864 - - - - -
Allocated Costs - - - - - -
Expenditures Total i
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
(40,859) qNMEMPEM
20,295
(40,859) 20,295
20,564 (20,295)
Fund Overview
This fund accounts for personnel costs that are reimbursable through the Board of State and Community Corrections (BSCC) City Law Enforcement Grant.
FY2022-2023 Expenditures
Expenditures will be used for staffing needs.
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City of West Covina
FY 2022-23 Proposed Budget
Fund 235 - Measure M
Revenue
Other Taxes
1,470,650
1,535,411
1,509,200
1,509,200
1,531,800
22,600
Charges For Service
-
-
-
-
-
-
Use of Money & Property
40,517
11,636
13,000
7,903
7,900
(5,100)
Revenue Total
1,511,167
i•
00 00
17,500
Expenditures
Salaries & Benefits
37,542
-
37,400
6,830
-
(37,400)
Materials & Services
-
-
-
-
-
Allocated Costs
32,620
11,622
32,600
32,600
32,600
-
Capital Assets
1,383,175
67,664
606,000
650,684
1,899,999
1,293,999
Expenditures Total
1,453,336
79,286
000
Revenues Less Expenditures 57,830 1,467,762 846,200 826,989 (392,899) Net Transfers - - - - Net Change in Fund Balance 57,830 1,467,762 846,200 826,989 (392,899) Beginning Fund Balance 2,522,499 2,580,329 4,048,091 4,048,091 4,875,080 Fund Overview
Under Measure M, the City receives % cent sales tax levied in Los Angeles County to provide transportation related projects and programs. The City uses Measure M Funds for certain capital projects or transportation projects such as street rehabilitation and reconstruction, traffic monitoring systems, and congestion management and planning.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
City of West Covina
FY 2022-23 Proposed Budget
Fund 236 - Measure A
Revenue
Property Tax - - 400,000 400,000 408,000 8,000
Revenue From Other Agencies - 328,954 - - - -
Revenue Total - 328,954 400,000 400,000 408,000 8,000
Expenditures
Capital Assets - 328,954 400,000 400,000 - (400,000)
Expenditures Total - 328,954 400,000 400,000 - (400,000) Revenues Less Expenditures - - - - 408,000
Net Transfers - - - - -
Net Change in Fund Balance - - - - 408,000
Beginning Fund Balance - - - - -
Fund Overview
Under Measure A, the City receives a portion of a 1.5 cent per square foot parcel tax levied in Los Angeles County to help fund new parks and maintain existing ones. The City uses Measure A Funds for certain capital projects related to parks, such as rebuilding restrooms, updating park parking lots, and the purchase of new playground equipment.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
wui mini
City of West Covina FY 2022-23 Proposed Budget
Fund 238 - Law Enforcement Tobacco Grant
Revenue From Other Agencies
7,129 38,290
- 151,118 173,082
173,082
Revenue Total
7,129 38,290
151,118 173,082
173,082
Expenditures
Materials & Services
121 -
- - -
-
Allocated Costs
- -
- -
-
Salaries & Benefits
33,884 8,083
- 151,118 173,082
173,082
Expenditures Total
34,005 8,083
151,118 173,082
173,082
Revenues Less Expenditures (26,876) 30,207 - - Net Transfers - - - - Net Change in Fund Balance (26,876) 30,207 Beginning Fund Balance (3,331) (30,207)
Fund Overview
Senate Bill (SB) 1, known as the Road Repair and Accountability Act of 2017, increased per gallon fuel excise taxes, increased diesel fuel sales taxes and vehicle registration fees, and provides for inflationary adjustments to tax rates in future years, to address basic road maintenance, rehabilitation and critical safety needs on both state highways and local streets. The City uses S61 funding for street improvements such as residential road rehabilitation.
FY2022-2023 Expenditures
FY2022-2023 projects are outlined in the Capital Improvement Program.
City of West Covina FY 2022-23 Proposed Budget
Fund 238 - Law Enforcement Tobacco Grant
Revenue From Other Agencies 7,129 38,290 - 151,118 173,082 173,082 Revenue Total 7,129 38,290 151,118 173,082 173,082
Expenditures
Materials & Services 121 - - - -
Allocated Costs - - - - - -
Salaries & Benefits 33,884 8,083 - 151,118 173,082 173,082 Expenditures Total 34,005 8,083 151,118 173,082 173,082 Revenues Less Expenditures (26,876) 30,207 - - Net Transfers - - - - Net Change in Fund Balance (26,876) 30,207 Beginning Fund Balance (3,331) (30,207)
Fund Overview
This fund accounts for grant revenue provided by State of California under Proposition 56. Proposition 56 is the California Healthcare, Research and Prevention Tobacco Tax Act, which raised the tax on cigarettes and other tobacco products. Law Enforcement Tobacco grant funds must be used to fund the salary, benefits, and some overtime for a new "Tobacco" School Resource Officer (SRO) position for an estimated two years.
FY2022-2023 Expenditures
Funding is for SRP officers salaries, overtime, and benefits.
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City of West Covina FY 2022-23 Proposed Budget
Fund 239 - CA Bureau of State Comm. Corr.
Revenue
Revenue From Other Agencies 2,970 - - - - Use of Money & Property 7 7 - - - - Expenditures
Materials & Services 699 198 - - - -
Revenues Less Expenditures 2,279 (191) - - Net Transfers - - - - Net Change in Fund Balance 2,279 (191) - - - Beginning Fund Balance (0) 2,279 2,088 2,088 2,088
Fund Overview
This fund accounts for grant revenue provided by California Board of State and Community Corrections (BSCC). This grant provides funds for Jailers to attend State approved training for handling inmates with mental health issues.
FY2022-2023 Expenditures
FY 2022-2023 expenditures will be used for jailers continuing education seminars related to mental health issues.
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City of West Covina FY 2022-23 Proposed Budget
Fund 240 - Measure H
Revenue
Revenue From Other Agencies - 299,497 - 237,492 50,000 50,000 000 50,000
Expenditures
Salaries & Benefits - 26,723 - 23,917 - -
Materials & Services 62,535 268,015 - 155,799 50,000 50,000 TotalExpenditures 50,000 50,000
Revenues Less Expenditures (62,535) 4,759 - 57,776
Net Transfers - - - -
Net Change in Fund Balance (62,535) 4,759 - 57,776
Beginning Fund Balance (0) (62,535) (57,776) (57,776)
Fund Overview
This fund accounts for funding received and expenditures related to prevent and combat homelessness.
FY2022-2023 Expenditures
Funding will be used to increase the availability of temporary beds through motel vouchers for those who are homeless in West Covina while they work through a housing plan with a Navigator.
A
City of West Covina FY 2022-23 Proposed Budget
Fund 241 - CASP Certification & Training
Revenue
Revenue From Other Agencies - 19,145 - - - -
Transfers
Transferin - 64,314 - - - -
Revenues Less Expenditures
Net Transfers
Net Change in Fund Balance
Beginning Fund Balance
19,145
64,314
83,459 -
- 83,459
83,459 83,459
Fund Overview
This fund accounts for funding received and expenditure incurred to support jailer mental health awareness training programs.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
City of West Covina FY 2022-23 Proposed Budget
Fund 242 - Sportsplex
Revenue
Charges For Service
- - - 132,890
326,000
326,000
Other Revenues
- - - 5,851
5,900
5,900
Use of Money & Property
- - - 80,723
81,930
81,930
i
413,830
Expenditures
Salaries & Benefits
- - - 330,320
306,378
306,378
Materials & Services
- 106,864 - 234,139
288,000
288,000
Expenditures Total
- 0.
Revenues Less Expenditures - (106,864) - (344,995) (180,548) Net Transfers - 106,864 - 344,995 180,548
Net Change in Fund Balance - - - - -
Beginning Fund Balance - - - - -
Fund Overview
The City took over operations of the Sportsplex in 2021. This fund accounts for activity at the West Covina Sportsplex, a recreation facility which amenities include softball fields, a pavilion, playgrounds, and restaurants.
FY2022-2023 Expenditures
Expenditures fund staffing, maintenance and operations of the complex. Due to the start-up costs and necessary improvements to the complex, the Sportsplex is proposed to be subsidized by the General Fund in it's initial years. However, once established, it is expected to be self-sustaining.
A
City of West Covina
FY 2022-23 Proposed Budget
Fund 365 - Fleet Management
Revenue
Charges For Service
Interdept Charges
1,647,549
1,038,187
1,403,400
1,403,400
1,474,865
71,465
Other Revenues
41,245
31,545
-
-
-
-
Use of Money & Property
266,361
266,386
-
-
-
-
Revenue Total
1,955,155
1,336,117
r •rr
1,403,400
Expenditures
Materials & Services
1,463,849
1,680,790
1,301,200
1,386,831
1,454,000
152,800
Allocated Costs
5,251
380
-
-
3,100
3,100
Salaries & Benefits
119,936
69,432
102,200
73,292
17,765
(84,435)
Revenues Less Expenditures 366,120 (414,485) - (56,723) Net Transfers (60,490) - - - Net Change in Fund Balance 305,630 (414,485) - (56,723) - Beginning Fund Balance 464,537 770,167 355,682 355,682 298,959 Fund Overview
Funding for general/auto liability claims, uninsured losses and insurance premiums is provided through a charge on all operating departments based on prior year claims expense.
FY2022-2023 Expenditures
The allocation amount for FY2022-23 is proposed to remain the same.
FY2022-2023 expenses are based on Projected Ultimate Limited Losses for 2022/23 from latest Actuarial Report.
w si M u
City of West Covina
FY 2022-23 Proposed Budget
Fund 363 - Self -Insurance Workers' Comp
Revenue
Charges For Service 1,194 - - - - -
Interdept Charges 2,303,456 1,831,011 1,753,000 1,753,000 1,375,395 (377,605) Expenditures
Materials & Services 2,285,277 797,960 1,328,000 1,551,262 1,378,000 50,000 Salaries & Benefits - - - - - -
Transfers
Transfer In - - - - - -
Revenues Less Expenditures 19,373 1,033,051 425,000 201,738 (2,605) Net Transfers - - - - Net Change in Fund Balance 19,373 1,033,051 425,000 201,738 (2,605) Beginning Fund Balance 1,503,172 1,522,545 2,555,596 2,555,596 2,757,334 Fund Overview
Funding for workers' compensation is derived from a percentage charge of all salaries with different rates levied for the various employee categories.
FY2022-2023 Expenditures
FY2022-2023 expenses are based on Projected Ultimate Limited Losses for 2022/23 from latest Actuarial Report.
wui miss,
City of West Covina
FY 2022-23 Proposed Budget
Fund 365 - Fleet Management
Revenue
Interdept Charges
1,647,549
1,038,187
1,403,400
1,403,400
1,474,865
71,465
Other Revenues
41,245
31,545
-
-
-
-
Use of Money & Property
266,361
266,386
-
-
-
-
Revenue Total
1,955,155
1,336,117
4r err
1,403,400
Expenditures
Salaries & Benefits
119,936
69,432
102,200
73,292
17,765
(84,435)
Materials & Services
1,463,849
1,680,790
1,301,200
1,386,831
1,454,000
152,800
Allocated Costs
5,251
380
-
-
3,100
3,100
Expenditures Total
i35
1,750,602
1,403,400
1,460,123
Revenues Less Expenditures 366,120 (414,485) - (56,723) Net Transfers (60,490) Net Change in Fund Balance 305,630 (414,485) - (56,723) - Beginning Fund Balance 464,537 770,167 355,682 355,682 298,959 Fund Overview
The Maintenance Division of the Public Services Department operates the fleet management function for the City which oversees the repair and disposal of City vehicles and other gasoline or diesel powered equipment. Revenue for the fleet management fund is generated through charges to operating departments. Each department that operates assigned vehicles is charged based on the departmental usage of the vehicles. Fleet management costs are reflected in each department's line - item budget.
FY2022-2023 Expenditures
Funding includes fuel and vehicle repair costs.
wm (m
City of West Covina
FY 2022-23 Proposed Budget
Fund 367 - Vehicle Replacement
Revenue
Interdept Charges
Other Revenues 10,637 - - - - Use of Money & Property 1,011 - - - - - Revenue Total 11,649 -
Expenditures
Materials & Services 167,122 166,734 - - - -
Capital Assets (19,628) - 280,000 280,000 375,000 95,000 Expenditures Total 147,495 166,734 280,000 280,000 375,000 95,000 Revenues Less Expenditures (135,846) (166,734) (280,000) (280,000) (375,000) Net Transfers 242,532 - 280,000 280,000 Net Change in Fund Balance 106,686 (166,734) - - (375,000) Beginning Fund Balance 566,229 672,915 506,181 506,181 506,181 Fund Overview
This fund accounts for the replacement of vehicles to update the fleet and save on maintenance costs.
FY2022-2023 Expenditures
Funding for five new maintenance trucks ($75,000 each) has been included in FY2022-23.
wsss mmu
City of West Covina FY 2022-23 Proposed Budget
Fund 368 - Retirement Health Savings Plan
Revenue
Use of Money & Property
4,734
1,195
400
400
400 -
Revenue Total
4,734
1,195
00 400
400
Expenditures
Salaries & Benefits
29,500
23,900
100,000
-
- (100,000)
Expenditures Total
rr
23,900
100,000
(100,000)
Revenues Less Expenditures
(24,766)
(22,705)
(99,600)
400
400
Net Transfers
-
-
-
-
-
Net Change in Fund Balance
(24,766)
(22,705)
(99,600)
400
400
Beginning Fund Balance
392,839
368,073
345,368
345,368
345,768
Fund Overview
This fund accounts for the set -aside lump sum benefits for retiring employees.
FY2022-2023 Expenditures
There are not any expenditures planned for FY2022-2023.
J% Page 267
City of West Covina
FY 2022-23 Proposed Budget
Fund 375 - Police Enterprise
Revenue
Sales
1,312,905
758,120
416,400
504,599
645,000
228,600
Use of Money & Property
-
-
-
80 80
80 Charges For Service
-
-
-
-
-
-
Expenditures
Salaries & Benefits
825,411
154,213
103,300
128,389
168,631
65,331
Allocated Costs
297,334
249,649
-
-
-
-
Materials & Services
107,894
71,809
88,400
73,000
73,200
(15,200)
Capital Assets
-
-
-
-
-
-
Expenditures Total
1,230,639
475,671
ii
201,389
241,831
50,131
Revenues Less Expenditures 82,266 282,449 224,700 303,290 403,249 Net Transfers - - - - -
Net Change in Fund Balance 82,266 282,449 224,700 303,290 403,249 Beginning Fund Balance (326,386) (244,120) 38,329 38,329 341,619 Fund Overview
This fund accounts for the computer services provided by the Police Department to other public safety agencies for a fee. The programs are marketed to both public and private agencies. The program also provides these products and services to the West Covina Police Department.
FY2022-2023 Expenditures
Funding is for up keep of the software that is currently being phaseout: telephone/internet and software fees
A
City of West Covina
FY 2022-23 Proposed Budget
Fund 376 - Health Department
Revenue
Licenses & Permits
Other Licenses & Permits - - - - 465,000 465,000
Expenditures
Computer Supplies - -
- - 12,000
12,000
Office Supplies
- 3,000
3,000
Other Supplies / Materials - -
- - 16,000
16,000
ornfo«innnl Corviroc _ _
_ - Q7n nnn
Q7n nnn
Revenues Less Expenditures 64,000
Net Transfers - - - - -
Net Change in Fund Balance - - - - 64,000
Beginning Fund Balance
Fund Overview
This is a new fund for the municipal health department which includes communicable disease prevention, emergency preparedness, environmental health, vital statistics, education, and public health nurse services.
FY2022-2023 Expenditures
The City contracts out these services and provides supplies and equipment.
APage 269
City of West Covina FY 2022-23 Proposed Budget
Fund 810 - Redevelopment Obligation Ret.
Revenue
Property Tax
8,189,780
6,775,409
12,745,500
12,745,500
13,000,400
254,900
Use of Money & Property
79,913
2,455
300
1,721
1,710
1,410
Revenue Total
8,269,693
6,777,864
:r0
12,747,221
13,002,110
Expenditures
Salaries & Benefits
5,866
-
-
6,922
-
-
Materials & Services
4,533,108
4,568,033
3,758,100
3,758,100
-
(3,758,100)
Debt Service
2,182,413
2,180,486
1,888,200
1,888,200
-
(1,888,200)
Expenditures Total
6,721,386
6,748,519
00 ii
Revenues Less Expenditures
1,548,306
29,346
7,099,500
7,093,999
13,002,110
Net Transfers
(1,314,727)
(3,931,966)
(3,136,000)
(3,136,000)
(1,432,558)
Net Change in Fund Balance
233,579
(3,902,620)
3,963,500
3,957,999
11,569,552
Beginning Fund Balance
8,812,445
9,046,024
5,143,404
5,143,404
10,848,003
Fund Overview
This fund tracks RPTTF funds received from the State in relation to redevelopment agencies.
Expenditures are incurred on allowable expenses approved by the Department of Finance.
FY2022-2023 Expenditures
Funding includes paying off allowable expenditures and debt payments relating to the Successor Agency, as approved by the Department of Finance.
A
City of West Covina
FY 2022-23 Proposed Budget
Fund 815 - Successor Agency Admin.
Revenue
Property Tax
77,500
-
-
-
- -
Revenue Total
00 Expenditures
Salaries & Benefits
20,486
65,560
48,900
53,327
49,907 1,007
Materials & Services
56,812
98,639
70,000
70,000
- (70,000)
Allocated Costs
-
-
-
-
- -
Expenditures Total
77,298
164,199
ii
Revenues Less Expenditures
202
(164,199)
(118,900)
(123,327)
(49,907)
Net Transfers
(157,673)
857,007
(131,100)
(131,100)
(200,093)
Net Change in Fund Balance
(157,471)
692,809
(250,000)
(254,427)
(250,000)
Beginning Fund Balance
(535,338)
(692,809)
(254,427)
Fund Overview
The Successor Agency Administation Fund is used to keep track of administrative costs relating to final disbursement and management of the Successor Agency.
FY2022-2023 Expenditures
Successor Agency has projected expenditures for personnel costs and overhead charges to the City, as approved by the Department of Finance.
wsn cmiu Page 271
City of West Covina FY 2022-23 Proposed Budget
Fund 820 - Successor Housing Agency
Revenue
Other Revenues
52,731
98,802
-
-
-
-
Revenue From Other Agencies
36,034
-
-
-
-
Use of Money & Property
444,792
385,981
42,000
22,792
22,790
(19,210)
Revenue Total
533,557
484,783
000
22,792
22,790
i
Expenditures
Salaries & Benefits
542,744
733,104
603,700
468,722
574,155
(29,545)
Materials & Services
120,129
235,174
564,300
564,300
564,948
648
Allocated Costs
53,191
-
-
-
-
-
Expenditures Total
716,064iii
Revenues Less Expenditures
(182,507)
(483,494)
(1,126,000)
(1,010,230)
(1,116,313)
Net Transfers
-
-
-
-
Net Change in Fund Balance
(182,507)
(483,494)
(1,126,000)
(1,010,230)
(1,116,313)
Beginning Fund Balance
24,674,322
24,491,816
24,008,322
24,008,322
22,998,092
Fund Overview
This fund is used to account for assets and related income received from the former Successor Agencies. Due to Assembly Bill X1 26, The West Covina Community Development Commission was dissolved and the Housing Authority accepted the role as Successor Housing Agency. The primary purpose of the Authority is to develop affordable housing for families of low and moderate income with in the City.
FY2022-2023 Expenditures
Expenditures will be used for Housing Element update, Housing Preservation home loans, graffiti control and personnel.
A
City of West Covina FY 2022-23 Proposed Budget
Schedule of Positions
City Council approves the total number of full-time positions and classification of employees by review and consideration of this schedule through the budget process. Additionally, no increase shall be made to this number of full-time positions without City Council approval. However, the City Manager is authorized to transfer such positions within existing position classifications and reorganize departments under the City Manager's authority, if in the City Manager's judgment, such actions will result in a higher degree of efficiency of overall operations of the City.
Limited Service and Part -Time employees are included as reference but may be adjusted as necessary to maintain a set number of hours.
In FY 2021-22 Council added ten new Police Officers, ten new Maintenance Workers, and ten part-time Code Enforcement Officers.
Administration
An Assistant City Manager position was added mid -year FY 2021-22.
Community Development
A part-time Planning Aide was added in FY2022-2023.
Finance
The part-time GIS Intern position has been upgraded to full-time and the part-time Management Analyst position was removed.
Fire
The Management Analyst position was temporarily up filled by a Captain position.
Human Resources
A part-time Intern was added in FY2022-2023.
Police
Forensic Specialist Supervisor and Police Records Manager positions were added mid -year FY2021-22.
Additionally, 3 Community Service Officers, 2 Dispatchers, and 3 Records Specialists have been frozen the past two fiscal years and were removed from the position listing in FY 2021-2022.
Public Services
Two Maintenance Leadworks, four Maintenance Worker III positions, and six Maintenance Worker II positions have been added to increase level of services regarding maintenance. wsn cmiu Page 273
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Administration
Full -Time
Administrative Assistant II
Assistant City Manager
City Manager
Exec Assistant To City Manager
Sr Administrative Assistant
1 1
0 0 0
1 1
2 2 0
1 1
1 1 0
1 1
1 1 0
0 0
1 1 0
Full -Time Total
4 4
5 5
0 Administration Total
4 4
City Clerk
Full -Time
Assistant City Clerk
1 1
1 1
0 Deputy City Clerk
1 1
1 1
0 Full -Time Total
2 2
2 2
0 Part -Time
Intern
1 1
1 1
0 Part -Time Total
'City
1 1
1 1
0 Clerk Total
Community Development
3 3
Full -Time
Administrative Assistant 1
1 1
1 1
0 Code Enforcement Manager
1 1
1 1
0 Code Enforcement Supervisor
1 1
1 1
0 Community Development Director
1 0
0 0
0 Econ Dev Housing Manager
1 1
1 1
0 Econ Dev Project Coordinator
1 1
1 1
0 Economic Dev Specialist
1 1
1 1
0 Planning Assistant
1 2
1 1
0 Planning Associate
1 0
1 1
0 Planning Manager
1 1
1 1
0 Sr Administrative Assistant
1 2
2 2
0 Full -Time Total 11 11 11 11 0
Part-Ti ma
Code Enforcement Officer
2 2
14 14
0 Office Aide III
0 0
1 1
0 Planning Aide
0 0
0 1
1 Planning Intern
0 0
1 1
0 Part -Time Total
2 2
16 17
1 Community Development
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Finance
Actual
Actual
Estimate
Proposed
Change
Full -Time
Account Clerk
1 1
1 1
0 Accountant
2 4
2 2
0 Accounting Manager
1 0
0 0
0 Accounting Technician
2 1
0 0
0 Administrative Assistant 1
1 1
0 0
0 Assistant Finance Director
0 1
1 1
0 Communications Technician
1 1
0 0
0 Computer Services Technician
1 1
1 2
1 Finance Director
1 1
1 1
0 Information Tech Analyst I
1 1
1 1
0 Information Technology Manager
1 1
1 1
0 Payroll Specialist
0 0
2 2
0 Purchasing Manager
1 1
1 1
0 Senior Account Clerk
1 1
1 1
0 Senior Accountant
0 0
1 1
0 Sr Administrative Assistant
0 0
1 1
0 Full -Time Total
14 15
14 15
1 Part -Time
Cable Production Assistant
0 0
1 1
0 Intern - It
0 0
2 1
-1
Management Analyst 1
2 2
1 0
-1
Sr Communications Technician
0 0
1 1
0 Part -Time Total
2 2
5 3
-2
Fire
Full -Time Sworn
Assistant Fire Chief
3 3
3 3
0 Fire Captain
15 15
16 15
-1
Fire Chief
1 1
1 1
0 Fire Engineer
15 15
15 15
0 Firefighter
3 3
9 9
0 Firefighter/Paramedic
33 33
27 27
0 Full -Time Sworn Total
70 70
71 70
-1
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Full -Time
Administrative Aide
1 1
2 2
0 Fire Protection Specialist
1 1
1 1
0 Management Analyst 1
1 1
0 1
1 Senior Account Clerk
1 1
0 0
0 Sr Administrative Assistant
1 1
1 1
0 Full -Time Total
5 5
4 5
1 Part -Time
Fire Protection Specialist 0 0 1 1 0
Part -Time Total 0 0 1 1 0
Human Resources
Full -Time
Administrative Assistant II
0 1
1 1
0 Human Resources Analyst 1
0 1
0 0
0 Human Resources Director
1 1
1 1
0 Human Resources Manager
0 0
1 1
0 Human Resources Technician
1 1
1 1
0 Management Analyst 1
2 0
0 0
0 Full -Time Total
4 4
4 4
0 Part -Time
Intern
0 0
0 1
1 Part -Time Total
0 0 0 1 1
Police
Full -Time Sworn
Corporal
17 17
17 17
0 Lieutenant
6 6
6 6
0 Officer
61 53
57 57
0 Police Captain
2 2
2 2
0 Police Chief
1 1
1 1
0 Police Officer Recruit
0 0
6 6
0 Sergeant
13 13
13 13
0 Full -Time Sworn Total
100
92 102
102
0
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Full -Time
Administrative Assistant 1
1 1
0 0
0 Code Enforcement Supervisor
1 1
1 1
0 Communications Manager
1 1
1 1
0 Communications Supervisor
4 4
4 4
0 Community Services Officer
11 11
8 8
0 Criminal Justice Res Analyst I
1 1
1 1
0 Forensic Specialist Supervisor
0 0
1 1
0 Jailer
6 6
6 6
0 Lead Jailer
1 1
1 1
0 Police Admin Svcs Manager
1 1
1 1
0 Police Records Manager
0 0
1 1
0 Police Records Specialist 1
6 6
3 3
0 Police Records Specialist 11
4 4
4 4
0 Police Records Supervisor
1 1
0 1
1 Public Safety Dispatcher
10 10
8 8
0 Senior Software Developer
2 0
0 0
0 Software Developer
6 0
0 0
0 Software Development Manager
1 0
0 0
0 Sr Administrative Assistant
2 2
2 2
0 Sr Communications Operator
3 3
4 4
0 User Support Specialist
1 1
1 1
0 Victim Advocate
1 1
1 1
0 Full -Time Total
64 55
48 49
1 Part -Time
Administrative Aide
0 0
3 3
0 Office Aide III
0 0
2 2
0 Pd Lieutenant - Level 1 Resery
0 0
1 1
0 Pd Officer - Level 1
0 0
1 1
0 Pd Reserve Commander
0 0
1 1
0 Pd Reserve Sergeant - Level 1
0 0
1 1
0 Sr Communications Operator
1 1
1 1
0 Part -Time Total
1 1
10 10
0 Limited Service PT
Police Cadet 0 0 7 7 0
Limited Service PT Total 0 0 7 7 0
City of West Covina
FY 2022-23 Proposed Budget
Schedule of Positions
Public Services
Actual
Actual
Estimate
Proposed
Change
Full -Time
Administrative Assistant 1
1 2
1 1
0 Administrative Assistant 11
2 1
2 2
0 Assistant City Manager
0 0
Building Maintenance Leadworker
1 1
1 1
0 Community Services Coordinator
2 2
4 4
0 Contract Coordinator
1 1
0 0
0 Electrician 1
0 0
1 1
0 Electrician 11
1 1
1 1
0 Electrician Leadworker
1 1
0 0
0 Equipment Operator
1 1
1 1
0 Fleet Services Coordinator
1 1
0 0
0 Head Cook
1 1
1 1
0 Maintenance Leadworker
3 3
0 2
2 Maintenance Services Supervisor
1 1
0 0
0 Maintenance Svcs Coordinator
0 0
3 3
0 Maintenance Worker 11
6 6
16 22
6 Maintenance Worker 111
0 0
0 4
4 Management Analyst 1
1 1
1 1
0 Office Assistant 11
0 0
1 1
0 Operations Technician
1 1
0 0
0 Public Services Deputy Director
0 0
1 1
0 Public Services Manager
1 1
1 1
0 Public Services Superintendent
1 1
1 1
0 Recreation Services Supervisor
1 1
0 0
0 Senior Account Clerk
1 1
0 0
0 Senior Maintenance Worker
0 0
1 1
0 Full -Time Total
28 28
37 49
12 Part -Time
Assistant Cook
1 1
1 1
0 Maintenance Assistant
0 0
1 1
0 Part -Time Total
1 1
2 2
0 Limited Service PT
Day Care Director
0 0
3 3
0 Day Care Teacher
0 0
6 6
0 Recreation Assistant
0 0
1 1
0 Recreation Leader
0 0
38 38
0 Recreation Site Coordinator
0 0
8 8
0 Limited Service PT Total
0 0 56 56 0
City of West Covina FY 2022-23 Proposed Budget
Glossary of Terms
Actuarial Valuation - The determination, as of a valuation date of the Normal Cost, Accrued liability, and related actuarial present values for a pension plan or other long-term liability.
Appropriation - Legal authorization granted to the City Manager by the City Council to expend monies, and/or to incur legal obligations for specific departmental purposes. An appropriation is usually limited in amount, as well as to the time when it may be expended.
Assessed Valuation - A dollar value placed upon real estate or other property by Los Angeles County as a basis for levying property taxes.
Balanced Budget - A budget in which current revenues equal recurring expenditures.
Beginning Fund Balance - Fund balance available in a fund at the end of the prior fiscal year for use in the following fiscal year.
Bond - A city may raise capital by issuing a written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, together with periodic interest at a specific rate.
Budget Amendment - A revision of the adopted budget that, when approved by the City Council, replaces the original provision. Budget amendments occur frequently throughout the fiscal year, as spending priorities shift.
Budget Message - A general discussion of the proposed budget as presented in writing by the City Manager to the City Council. The message contains an explanation of the principal budget items and summarizes the proposed budget relative to the current year adopted budget.
Capital Improvement Program -A financial plan of proposed capital improvement projects and the means of financing them for a given period of time.
Capital Expenditures - A budget category which budgets all equipment having a unit cost of more than $5,000. Capital outlay items are budgeted in the operating budget.
Cash Basis of Accounting - A method of accounting in which revenues are recorded only when cash is received and expenditures are recorded only when payments are made. Since payments can be delayed to the next fiscal year, cash basis can result in an inaccurate picture of the financial condition of a fund.
To be in conformance with Generally Accepted Accounting Principles (GAAP), local governments must use the accrual basis, rather than the cash basis of accounting.
Chart of Accounts - A chart that assigns a unique number to each type of transaction and to each budgetary unit in the organization. The chart of accounts provides a system for recording revenues and expenditures that fits the organizational structure.
Debt Service - Annual principal and interest payments owed on money that has been borrowed.
Department - An organizational unit comprised of divisions or programs. It is possible for a department to be comprised of only one division.
Disbursement - Payment for goods or services that have been delivered and invoiced.
Division - An organizational unit consisting of programs and/or activities within a department which furthers the objectives of the City Council by providing services or products.
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City of West Covina FY 2022-23 Proposed Budget
Glossary of Terms
Encumbrance - Financial commitments related to unperformed contracts for goods or services for which part of an appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.
Enterprise Fund - A type of fund established to account for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprises. These funds are entirely or predominately self-supporting.
Fiscal Year - A twelve-month period of time to which the budget applies. For the City of West Covina, it is July1 through June 30.
Fund - An independent fiscal and accounting entity used to record all financial transactions related to the specific purposes for which the fund was created. There are five major types of funds: General, Special Revenue, Capital Projects, Enterprise Funds, and Fiduciary Funds.
Fund Balance -The amount of financial resources immediately available for use. Generally, this represents the excess of current assets over current liabilities.
Gann Appropriations Limit - Article XII16 of the State constitution was amended by Proposition 4 (Gann initiative) in 1979. Article XIIIB limits growth in the spending of tax proceeds appropriated in the "base year" of 1978-79 times the product of the allowable annual percentage change in a cost -of -living factor and the allowable annual percentage change in a population change factor. The cost -of -living factor is the larger of the annual percentage change in the State per capita personal income or the annual percentage change in the local non-residential assessed valuation due to new construction. The population change factor is the larger of the annual percentage change of the jurisdiction's population or the annual percentage change of the county in which the jurisdiction is located.
GASB 68 - Statement No. 68 of the Governmental Accounting Standards Board. The accounting standard governing a state or local governmental employer's accounting and financial reporting for pensions. GASB 68 replaces GASB 27 effective the first fiscal year beginning after June 15, 2014.
Generally Accepted Accounting Principles - Uniform minimum standards used by state and local governments for financial recording and reporting; established by the accounting profession through the Governmental Accounting Standards Board (GASB).
General Fund - The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. Examples of departments financed by the General Fund include City Council, Finance, Police and Fire Departments.
Grant - Contributions or gifts of cash or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility.
Infrastructure - The underlying foundation or basic framework of a system or organization, such as the roads, sewers, water lines, and storm drains.
Interfund Transactions/Transfers - These budgetary transactions consist of quasi -external transactions which would be treated as revenues and expenditures if they involved organizations external to the governmental unit, reimbursements of expenditures initially made in one fund which are attributable to another fund, and operating transfers where monies are appropriated from one fund to another fund to reimburse expenses which are of benefit to the first fund.
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City of West Covina FY 2022-23 Proposed Budget
Glossary of Terms
Quarterly Financial Reports - Quarterly comparisons of budgeted with actual revenues and expenditures to date. These reports provide decision makers with an early warning of impending expenditure overruns or revenue shortfalls.
Modified accrual basis of accounting - A form of accrual accounting in which (1) the expenditures are recognized when the goods or services are received and (2) revenues, such as taxes, are recognized when measurable and available to pay expenditures in the current accounting period.
Operating Budget - A financial, programmatic and organizational plan for furthering the goals of the City Council through the departments of the City, which does not include one-time capital improvement projects.
Performance Budget -A budget that includes (1) performance goals and objectives (2) demand, workload, efficiency, and effectiveness measures for each government program.
Performance Measures - Indicators used in budgets to show, for example, (1) the amount of work accomplished, (2) the efficiency with which tasks were completed, and (3) the effectiveness of a program.
Purchase Order - An agreement to buy goods and services from a specific vendor, with a promise to pay on delivery.
Reimbursements - Payments of amounts remitted on behalf of another party, department, or fund. They are recorded as expenditures or expenses in the reimbursement fund and as reductions of the expenditure or expense in the fund that is reimbursed.
Reserve - An account that is used to earmark a portion of the fund balance as legally segregated for a specific use.
Salary Savings - The reduced expenditures for salaries that result from department restructuring or keeping positions vacant.
Unassigned Fund Balance - Money left over from prior years that is not committed for other purposes and can be allocated in the upcoming budget.
Unfunded Accrued Liability (UAL) - When a plan or pool's value of assets is less than its Accrued Liability, the difference is the plan or pool's Unfunded Accrued Liability (or unfunded liability). If the unfunded liability is positive, the plan or pool will have to pay contributions exceeding the Normal Cost. wsn cmiu Page 281
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City of West Covina FY 2022-23 Proposed Budget
Glossary of Acronvms
AB 939
California Integrated Waste Management Act of 1989
ABC
Alcohol Beverage Control
AFG
Assistance to Firefighters Grant
APL
Available Property Listing
BID
Business Improvement District
BSCC
Board of State and Community Corrections
CaIPERS
California Public Employees' Retirement System
CDC
Community Development Commission
CED
Community & Economic Development
CIP
Capital Improvement Program
CIWMB
California Integrated Waste Management Board
CJPIA
California Joint Powers Insurance Authority
COPS
Citizens Option for Public Safety
DOF
State Department of Finance
EDMS
Electronic Document Management System
EMS
Emergency Medical Services
EOC
Emergency Operation Center
FNS
Food and Nutrition Service
GAAP
Generally Accepted Accounting Principles
GIS
Geographic Information Systems
ISO
Insurance Services Offices
ISTEA
Intermodal Surface Transportation Efficiency Act of 1992 IT
Information Technology
MOU
Memoranda of Understanding
NPDES
National Pollutant Discharge Elimination System
OPEB
Other Post -Employment Benefits
PFA
Public Financing Authority
PO
Purchase Order
PPC
Public Protection Classification
PPE
Personal Protective Equipment
RDAs
Redevelopment Agencies
RFP
Request for Proposal
City of West Covina FY 2022-23 Proposed Budget
Glossary of Acronvms
RFQ
Request for Quote
ROPS
Recognized Obligation Payment Schedule
RPTTF
Redevelopment Property Tax Trust Fund
RRFB
Rectangular Rapid Flashing Beacons
SB
Senate Bill
SET
Special Enforcement Team
SHSP
State Homeland Security Program
SLESA
Supplemental Law Enforcement Services Account
SSMP
Sewer System Management Plan
STP
Surface Transportation Program
TRAP
Taskforce for Regional Auto Theft Prevention
UAL
Unfunded Accrued Liability