Debt Service
2018A Bonds
Total Debt Service
2006B Bond
Lease Purchase Agreements
2020A Bonds
2018B Bonds
2006A Bonds
Subtotal Bonds
Note Payable to LA County
Funding Source
General Fund
General Fund
General Fund
Successor Agency
Successor Agency
General Fund
General Fund
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City of West Covina FY 2023-24 Proposed Budget Page 167 Fund 853 ‐ CFD Debt Service
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Property Tax 1,730,056 24,003 ‐ ‐ ‐ ‐ Other Taxes 2,267,345 3,378,824 507,500 1,337,083 ‐ (507,500) Use of Money & Property 310,388 269,267 269,900 33,500 ‐ (269,900) Revenue Total 4,307,789 3,672,094 777,400 1,370,583 ‐ (777,400) Expenditures
Salaries & Benefits 25,414 36,467 40,721 50,467 ‐ (40,721) Materials & Services 3,868,900 4,294,300 ‐ ‐ ‐ ‐ Debt Service 4,329,913 4,407,707 5,161,700 5,161,700 ‐ (5,161,700) Expenditures Total 8,224,227 8,738,474 5,202,421 5,212,167 ‐ (5,202,421) Revenues Less Expenditures (3,916,438) (5,066,381) (4,425,021) (3,841,584) ‐ Net Transfers 1,629,548 476,063 ‐ ‐ ‐ Net Change in Fund Balance (2,286,890) (4,590,318) (4,425,021) (3,841,584) ‐ Beginning Fund Balance 12,540,598 14,827,488 10,237,170 10,237,170 6,395,586 Ending Fund Balance 14,827,488 10,237,170 5,812,149 6,395,586 6,395,586 Fund Overview
FY2023‐2024 Expenditures
The bonds matured as of September 2022. The city is in the process of clearing out the fund.
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. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 168 Summary of Other Funds
Expenditures Revenue Transfers
Fund Transfer In Transfer Out
116‐State Asset Forfeiture 100,000 1,610 117‐Equitable Sharing‐USDOJ 1,994,339 31,380 118‐Equitable Sharing‐Treasury 480,700 ‐ 119‐Air Quality Improvement Trust 226,400 139,900 120‐Prop A Discretionary 100,000 331,730 ‐ 121‐Prop A 3,049,440 3,134,409
122‐Prop C 2,723,141 2,622,885
124‐Gasoline Tax 3,611,991 3,107,904 ‐ 127‐Police Donations 2,000 1,370 128‐Transportation Development Act 70,000 70,000 129‐AB 939 84,715 304,540 130‐Bureau of Justice Asst. ‐ ‐ 131‐Community Dev. Block Grant 291,511 291,511 ‐ 133‐Safer Grant ‐
139‐FEMA Grant ‐ ‐ ‐ 140‐STP Local ‐ ‐ ‐ 143‐LA County Park Bond 20,200 20,200 ‐ 144‐Highway Safety Improvement Program ‐ 145‐Waste Mgt Enforcement Grant 115,700 22,239 ‐ 146‐Senior Meals Program 322,312 322,700 149‐Used Oil Block Grant 14,710 16,600 ‐ 150‐Inmate Welfare 1,500 1,500 153‐Public Safety Augmentation 1,033,045 857,840 155‐COPS/SLESF 270,650 273,480 156‐USDOJ COVID ‐ ‐ 158‐CRV Recycling Grant 28,000 28,000 ‐ 159‐Summer Meals Program ‐
160‐Capital Projects 1,030,000 ‐ ‐ ‐ 161‐Construction Tax 20,000 4,020 162‐Information Technology 323,833 377,100 164‐Police Facilities Dev. Impact Fees ‐ 24,000 165‐Fire Facilities Dev. Impact Fees ‐ 27,200 ‐ __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 169 Summary of Other Funds
Expenditures Revenue Transfers
Fund Transfer In Transfer Out
166‐Park Facilities Dev. Impact Fees 99,999 65,000 167‐Admin. Facilities Dev. Impact Fees 4,100 168‐PW Facilities Dev. Impact Fees 1,800
169‐Park Acquisition Fund ‐ 25,140 ‐ 170‐PDF A ‐ Del Norte 1,300,000
171‐PDF B Palm View ‐ 172‐PDF C Orangewood ‐ Ca ‐ 7,200 ‐ 173‐PDF D Walmerado‐Cam. ‐ 1,160 ‐ 174‐PDF E ‐ Cortez ‐ 100 175‐PDF F ‐ Gal‐Wogrov‐Cam 3,570
179‐ARPA Local Fiscal Recovery Funds ‐ ‐ ‐ ‐ 180‐Future Street Improvements 171,400 ‐
181‐Maintenance District #1 616,012 717,100 182‐Maintenance District #2 457,072 257,050 ‐ 183‐WC CSS CFD 103,050 103,050 184‐Maintenance District #4 1,607,997 1,031,350 ‐ 186‐Maintenance District #6 324,946 160,280 187‐Maintenance District #7 311,866 179,350 188‐Citywide Maintenance District 2,241,964 1,877,020 189‐Sewer Maintenance 2,310,834 4,352,200 190‐Auto Plaza Improvement District 63,520 102,370 191‐General Plan Update 500,000 302,500 ‐ 197‐Measure W Stormwater 790,200 1,381,520 205‐PEG Fund ‐ 70 207‐OTS Grants ‐ ‐ 208‐Justice Programs (OJP) 100,000 100,000 212‐Art In Public Places ‐ 3,750 218‐Homeland Security Grant 117,577 117,577 220‐WC Community Svcs Foundation 272,300 141,900 221‐Police Private Grants ‐
224‐Measure R 1,429,512 1,995,986 225‐CDBG ‐ R ‐ ‐ __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 170 Summary of Other Funds
Expenditures Revenue Transfers
Fund Transfer In Transfer Out
231‐Advanced Traffic Mgt System ‐
232‐Non‐Federal Grants 500,000 500,000 233‐Taskforce Reg. Autotheft Prev. 209,968 215,000 ‐ 234‐Officer Wellness & Mental Health 65,294 ‐ ‐ 235‐Measure M 2,732,810 2,277,254 236‐Measure A ‐ ‐ 237‐SB1 ‐ Road Maintenance Rehab 4,100,000 2,742,311 567,200 238‐Law Enforcement Tobacco Grant ‐ ‐ ‐ 239‐CA Bureau of State Comm. Corr. ‐ ‐ 240‐Measure H 50,000 ‐ ‐ 241‐CASP Certification & Training 22,610 ‐
242‐Sportsplex 905,363 287,600 617,763 360‐Self Insurance Uninsured Loss ‐ 361‐Self Insurance General/Auto Liab 3,127,700 3,127,700 ‐ 363‐Self‐Insurance Workers' Comp 2,054,954 1,497,039 ‐ 365‐Fleet Management 1,786,200 1,786,200 367‐Vehicle Replacement 200,000 ‐ ‐ 368‐Retirement Health Savings Plan 4,000 1,990 369‐Other Post Employment Benefits ‐
375‐Police Enterprise 685,998 647,280 376‐Health Department
550‐Deposit Trust Fund ‐ ‐ 700‐City Fixed Assets ‐ 765‐City Fixed Assets
767‐City Fixed Assets
810‐Redevelopment Obligation Ret. 1,570,608 2,597,944 1,681,880 811‐Successor Agency Merged DS ‐ ‐ ‐ 815‐Successor Agency Admin. 90,238 250,000 159,762 820‐Successor Housing Agency 978,145 72,000 ‐ 853‐CFD Debt Service ‐ ‐ ‐ Grand Total 47,622,314 40,889,589 1,434,963 1,841,642 __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 171 Fund 116 ‐ State Asset Forfeiture
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies ‐ 99,945 ‐ ‐ ‐ ‐ Use of Money & Property 607 634 170 1,610 1,610 1,440 Revenue Total 607 100,578 170 1,610 1,610 1,440 Expenditures
Capital Assets ‐ ‐ ‐ ‐ 100,000 100,000 Expenditures Total ‐ ‐ ‐ ‐ 100,000 100,000 Revenues Less Expenditures 607 100,578 170 1,610 (98,390) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 607 100,578 170 1,610 (98,390) Beginning Fund Balance 178,821 179,428 280,006 280,006 281,616 Ending Fund Balance 179,428 280,006 280,176 281,616 183,226 Fund Overview
FY2023‐2024 Expenditures
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.
Capital expenditures this fiscal year will be used for police station repairs. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 172 Fund 117 ‐ Equitable Sharing‐USDOJ
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
00‐Use Of Money & Property 19,450 14,427 4,890 31,384 31,380 26,490 31‐Other Revenues ‐ ‐ ‐ 52,500 ‐ ‐ 31‐Revenue From Other Agencies 1,136,669 1,174,435 500,000 849,700 ‐ (500,000) Revenue Total 1,156,119 1,188,861 504,890 933,584 31,380 (473,510) Expenditures
3110‐Police Administration 353,212 378,398 497,890 484,000 450,000 (47,890) 3116‐Dispatch 8,666 ‐ 35,000 ‐ ‐ (35,000) 3119‐West Covina Service Group 919,259 528,440 625,000 370,000 370,000 (255,000) 3120‐Patrol 629,070 164,430 697,839 710,248 964,339 266,500 3130‐Investigations 172,689 (23) 75,000 75,000 75,000 ‐ 3131‐Special Enforcement Team 34,667 44,729 165,000 135,000 135,000 (30,000) Expenditures Total 2,117,563 1,115,974 2,095,729 1,774,248 1,994,339 (101,390) Revenues Less Expenditures (961,444) 72,887 (1,590,839) (840,664) (1,962,959) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (961,444) 72,887 (1,590,839) (840,664) (1,962,959) Beginning Fund Balance 6,540,763 5,579,319 5,652,206 5,652,206 4,811,542 Ending Fund Balance 5,579,319 5,652,206 4,061,367 4,811,542 2,848,583 Fund Overview
Disclosure
‐ Police supplies: GPS surveillance items to track narcotics suspects, SWAT supplies, protective gear, & other emergency response items supporting front line law enforcement. $100,000 ‐ Continued law enforcement helicopter support services. $30,000 ‐ Computer hardware, services, and licenses. These include firewalls, dispatch console maintenance, information technology support services, virtualized infrastructure items, and software licenses.$370,000 ‐ Special Enforcement Team travel costs, pursuant to joint local‐federal narcotics investigations. $15,000 ‐ Police vehicles and mounted equipment. $795,000
‐ Equipment items including tactical response equipment, location tracking equipment, radio equipment, handheld ticketing equipment, and simulator training equipment. $200,000 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.
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 2023‐24. 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. ‐ Continued funding for Officer assigned to US Marshal Service’s Reg. Fugitive Task Force. $250,000 ‐ Operational and membership costs for the regional Com‐Net radio communications JPA, and dedicated Ethernet utility lines connecting to the Glendale headquarters. $150,000 FY2023‐2024 Expenditures
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City of West Covina FY 2023-24 Proposed Budget Page 173 Fund 118 ‐ Equitable Sharing‐Treasury
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
31‐Revenue From Other Agencies ‐ ‐ ‐ 480,718 ‐ ‐ Revenue Total ‐ ‐ ‐ 480,718 ‐ ‐ Expenditures
3110‐Police Administration ‐ ‐ ‐ ‐ 480,700 480,700 Expenditures Total ‐ ‐ ‐ ‐ 480,700 480,700 Revenues Less Expenditures ‐ ‐ ‐ 480,718 (480,700) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance ‐ ‐ ‐ 480,718 (480,700) Beginning Fund Balance ‐ ‐ ‐ ‐ 480,718 Ending Fund Balance ‐ ‐ ‐ 480,718 18 Fund Overview
Disclosure
‐ Police supplies: GPS surveillance items to track narcotics suspects, SWAT supplies, protective gear, & other emergency response items supporting front line law enforcement. $65,700 ‐ Police vehicles and mounted equipment. $415,000
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.
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 2023‐2024. 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.
FY2023‐2024 Expenditures
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City of West Covina FY 2023-24 Proposed Budget Page 174 Fund 119 ‐ Air Quality Improvement Trust
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
00‐Other Revenues ‐ ‐ ‐ 17,000 ‐ ‐ 00‐Use Of Money & Property 1,217 1,334 410 3,408 3,400 2,990 61‐Revenue From Other Agencies 172,248 101,733 138,500 138,500 136,500 (2,000) Revenue Total 173,465 103,067 138,910 158,908 139,900 990 Expenditures
4183‐Air Quality (AB2766) 1,981 1,400 2,000 2,000 1,400 (600) 7008‐Vehicles ‐ ‐ 400,000 600,000 225,000 (175,000) Expenditures Total 1,981 1,400 402,000 602,000 226,400 (175,600) Revenues Less Expenditures 171,484 101,667 (263,090) (443,092) (86,500) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 171,484 101,667 (263,090) (443,092) (86,500) Beginning Fund Balance 316,311 487,795 589,462 589,462 146,370 Ending Fund Balance 487,795 589,462 326,372 146,370 59,870 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures are proposed to fund 5 new vehicles, including two for Fire and one for Police. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 175 Fund 120 ‐ Prop A Discretionary
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 331,733 331,730 Use of Money & Property 1,867 ‐ 1,870 ‐ Revenue Total 1,867 ‐ 333,603 331,730 ‐ Expenditures
Materials & Services 59,570 ‐ 89,570 100,000 100,000 Allocated Costs ‐ ‐ ‐ 5,900 ‐ ‐ Expenditures Total ‐ 59,570 ‐ 95,470 100,000 100,000 Revenues Less Expenditures ‐ (57,703) ‐ 238,133 231,730 Net Transfers 11,073 ‐ ‐ ‐ ‐ Net Change in Fund Balance 11,073 (57,703) ‐ 238,133 231,730 Beginning Fund Balance 158,249 169,321 111,618 111,618 349,751 Ending Fund Balance 169,321 111,618 111,618 349,751 581,481 Fund Overview
FY2023‐2024 Expenditures
Funding next fiscal year will be used for professional services.
The City applies to Los Angeles County Metro Transportation for the a Proposition A Discretionary Fund grant. The funds are to be used to improve service or to coordinate transportation services. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 176 Fund 121 ‐ Prop A
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Taxes 2,175,306 2,676,794 2,241,100 2,787,000 3,128,339 887,239 Revenue From Other Agencies 203,806 ‐ ‐ ‐ ‐ ‐ Use of Money & Property 900 3,631 1,120 6,075 6,070 4,950 Revenue Total 2,380,012 2,680,426 2,242,220 2,793,075 3,134,409 892,189 Expenditures
Materials & Services 1,838,667 2,836,993 2,142,500 2,828,000 3,043,500 901,000 Allocated Costs 5,938 5,900 5,900 5,900 5,940 40 Expenditures Total 1,844,605 2,842,893 2,148,400 2,833,900 3,049,440 901,040 Revenues Less Expenditures 535,407 (162,467) 93,820 (40,825) 84,969 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 535,407 (162,467) 93,820 (40,825) 84,969 Beginning Fund Balance (206,062) 329,345 166,878 166,878 126,053 Ending Fund Balance 329,345 166,878 260,698 126,053 211,022 Fund Overview
FY2023‐2024 Expenditures
New funds are proposed to be exchanged for non‐restricted General Fund dollars.
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. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 177 Fund 122 ‐ Prop C
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
General Revenue
Use of Money & Property 6,302 5,231 3,280 28,016 28,010 24,730 General Revenue Total 6,302 5,231 3,280 28,016 28,010 24,730 Public Services
Other Taxes 1,804,338 2,220,346 1,918,600 2,328,348 2,594,875 676,275 Charges For Service 19,668 ‐ ‐ Revenue From Other Agencies ‐ 39,851 ‐ ‐ ‐ ‐ Public Services Total 1,804,338 2,279,864 1,918,600 2,328,348 2,594,875 676,275 Revenue Total 1,810,640 2,285,095 1,921,880 2,356,364 2,622,885 701,005 Expenditures
Community Development
Salaries & Benefits 71,243 18,343 11,260 16,966 7,191 (4,069) Materials & Services 577,067 430,280 516,500 516,500 517,500 1,000 Community Development To 448,623 648,310 527,760 533,466 524,691 (3,069) Public Services
Salaries & Benefits 99,354 83,095 106,379 56,578 111,940 5,561 Materials & Services 968,629 1,111,958 1,561,090 1,571,760 1,936,750 375,660 Allocated Costs 128,231 128,300 128,300 128,300 149,760 21,460 Public Services Total 1,196,214 1,323,353 1,795,769 1,756,638 2,198,450 402,681 CIP Projects
Capital Assets ‐ 73,180 ‐ 42,820 ‐ ‐ CIP Projects Total ‐ 73,180 ‐ 42,820 ‐ ‐ Expenditures Total 1,844,524 1,845,156 2,323,529 2,332,925 2,723,141 399,612 Revenues Less Expenditures (33,884) 439,939 (401,649) 23,439 (100,256) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (33,884) 439,939 (401,649) 23,439 (100,256) Beginning Fund Balance 1,574,389 1,540,506 1,980,445 1,980,445 2,003,884 Ending Fund Balance 1,540,506 1,980,445 1,578,796 2,003,884 1,903,628 Fund Overview
FY2023‐2024 Expenditures
Under Proposition C, the City receives a portion of an additional ½ cent sales tax approved for transportation‐related programs in Los Angeles County. Funds may be used for capital 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, shuttle and Dial‐A‐Ride services and recreational transit services.
Community Development expenses primarily include the traffic engineering for over $500,000.
Public Services expenses 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 2023-24 Proposed Budget Page 178 Fund 124 ‐ Gasoline Tax
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 2,090,987 2,488,293 3,060,426 2,783,686 3,091,904 31,478 Licenses & Permits 444 592 789 277 200 (589) Use of Money & Property 16,198 3,700 2,700 15,870 15,800 13,100 Revenue Total 2,107,629 2,492,584 3,063,915 2,799,833 3,107,904 43,989 Expenditures
Salaries & Benefits 404,679 564,597 1,261,741 833,025 1,246,511 (15,230) Materials & Services 1,059,036 1,202,711 1,656,260 1,624,380 1,749,020 92,760 Allocated Costs 540,139 561,124 594,400 606,560 616,460 22,060 Capital Assets 208,936 29,751 600,000 400,249 ‐ (600,000) Expenditures Total 2,212,789 2,358,182 4,112,401 3,464,214 3,611,991 (500,410) Revenues Less Expenditures (105,160) 134,402 (1,048,486) (664,381) (504,087) Net Transfers (3,343,750) ‐ ‐ ‐ ‐ Net Change in Fund Balance (3,448,910) 134,402 (1,048,486) (664,381) (504,087) Beginning Fund Balance 4,720,312 1,271,402 1,405,804 1,405,804 741,423 Ending Fund Balance 1,271,402 1,405,804 357,318 741,423 237,336 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures are used for street maintenance operations. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 179 Fund 127 ‐ Police Donations
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 1,300 2,950 ‐ 1,840 1,000 1,000 Use of Money & Property 122 93 60 378 370 310 Revenue Total 1,422 3,043 60 2,218 1,370 1,310 Expenditures
Materials & Services 2,320 5,313 1,000 3,500 2,000 1,000 Expenditures Total 2,320 5,313 1,000 3,500 2,000 1,000 Revenues Less Expenditures (898) (2,270) (940) (1,282) (630) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (898) (2,270) (940) (1,282) (630) Beginning Fund Balance 36,344 35,446 33,176 33,176 31,894 Ending Fund Balance 35,446 33,176 32,236 31,894 31,264 Fund Overview
FY2023‐2024 Expenditures
This fund accounts for donations received from various private donors to be used on expenditures related to various police programs.
Expenditures are proposed to fund materials for various police programs. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 180 Fund 128 ‐ Transportation Development Act
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies ‐ 60,467 70,000 140,000 70,000 ‐ Revenue Total ‐ 60,467 70,000 140,000 70,000 ‐ Expenditures
Capital Assets ‐ ‐ 70,000 140,000 70,000 ‐ Expenditures Total ‐ ‐ 70,000 140,000 70,000 ‐ Revenues Less Expenditures ‐ 60,467 ‐ ‐ ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance ‐ 60,467 ‐ ‐ ‐ Beginning Fund Balance (60,457) (60,457) 10 10 10 Ending Fund Balance (60,457) 10 10 10 10 Fund Overview
FY2023‐2024 Expenditures
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.
Current year expenditures are used for annual concrete sidewalk and stamped concrete replacement. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 181 Fund 129 ‐ AB 939
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service 261,712 272,291 281,000 283,690 292,000 11,000 Use of Money & Property 2,610 2,411 1,530 12,540 12,540 11,010 Revenue Total 264,322 274,702 282,530 296,230 304,540 22,010 Expenditures
Salaries & Benefits 65,241 34,685 25,012 41,653 28,645 3,633 Materials & Services 13,860 33,295 36,900 33,000 36,900 ‐ Allocated Costs 16,694 16,700 16,700 16,700 19,170 2,470 Expenditures Total 95,795 84,681 78,612 91,353 84,715 6,103 Revenues Less Expenditures 168,527 190,022 203,918 204,877 219,825 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 168,527 190,022 203,918 204,877 219,825 Beginning Fund Balance 708,399 876,926 1,066,948 1,066,948 1,271,825 Ending Fund Balance 876,926 1,066,948 1,270,866 1,271,825 1,491,650 Fund Overview
FY2023‐2024 Expenditures
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.
Funding includes supplies for E‐waste, Earth advertising, consulting services relating to waste management.
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City of West Covina FY 2023-24 Proposed Budget Page 182 Fund 130 ‐ Bureau of Justice Asst.
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 17,856 20,715 ‐ 1,200 ‐ ‐ Revenue Total 17,856 20,715 ‐ 1,200 ‐ ‐ Expenditures
Materials & Services 17,856 20,715 ‐ 1,200 ‐ ‐ Expenditures Total 17,856 20,715 ‐ 1,200 ‐ ‐ Revenues Less Expenditures ‐ ‐ ‐ ‐ ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance ‐ ‐ ‐ ‐ ‐ Beginning Fund Balance ‐ ‐ ‐ ‐ ‐ Ending Fund Balance ‐ ‐ ‐ ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for FY2023‐2024. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 183 Fund 131 ‐ Community Dev. Block Grant
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service ‐ ‐ (1) ‐ ‐ ‐ Other Revenues 129,061 85,213 ‐ 25,441 ‐ ‐ Revenue From Other Agencies 329,168 1,949,759 800,000 635,335 291,511 (508,489) Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 458,229 2,034,972 800,000 660,776 291,511 (508,489) Expenditures
Salaries & Benefits 103,373 99,158 100,837 109,011 147,081 46,244 Materials & Services 102,345 123,816 133,700 179,230 132,050 (1,650) Allocated Costs 12,334 12,300 12,300 12,300 12,380 80 Capital Assets 240,168 1,864,635 ‐ 295,298 ‐ ‐ Expenditures Total 458,220 2,099,909 246,837 595,839 291,511 44,674 Revenues Less Expenditures 9 (64,937) 553,163 64,937 ‐ Net Transfers 70,270 ‐ ‐ ‐ ‐ Net Change in Fund Balance 70,278 (64,937) 553,163 64,937 ‐ Beginning Fund Balance (70,278) 0 (64,937) (64,937) ‐ Ending Fund Balance 0 (64,937) 488,226 ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for Fair Housing and CDBG consultants and subrecipient pass‐through for the Senior Meals program
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 184 Fund 140 ‐ STP Local
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies ‐ ‐ ‐ 3,948,000 ‐ ‐ Revenue Total ‐ ‐ ‐ 3,948,000 ‐ ‐ Expenditures
Capital Assets 29,319 ‐ ‐ 3,948,000 ‐ ‐ Expenditures Total 29,319 ‐ ‐ 3,948,000 ‐ ‐ Revenues Less Expenditures (29,319) ‐ ‐ ‐ ‐ Net Transfers 24,399 28,146 ‐ ‐ ‐ Net Change in Fund Balance (4,920) 28,146 ‐ ‐ ‐ Beginning Fund Balance (23,226) (28,146) ‐ ‐ ‐ Ending Fund Balance (28,146) ‐ ‐ ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
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.
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. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 185 Fund 143 ‐ LA County Park Bond
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 174,670 ‐ 19,350 511,007 20,200 850 Revenue Total 174,670 ‐ 19,350 511,007 20,200 850 Expenditures
Salaries & Benefits 21,917 ‐ 350 18,341 ‐ (350) Materials & Services 4,015 5,321 19,000 11,000 19,000 ‐ Allocated Costs ‐ ‐ ‐ ‐ 1,200 1,200 Capital Assets ‐ 452,593 ‐ 23,752 ‐ ‐ Expenditures Total 25,931 457,913 19,350 53,093 20,200 850 Revenues Less Expenditures 148,739 (457,913) ‐ 457,914 ‐ Net Transfers 65,973 ‐ ‐ ‐ ‐ Net Change in Fund Balance 214,711 (457,913) ‐ 457,914 ‐ Beginning Fund Balance (214,712) (1) (457,914) (457,914) ‐ Ending Fund Balance (1) (457,914) (457,914) ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
Funding includes maintenance and repairs for the Del Norte Splash Pad.
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.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 186 Fund 145 ‐ Waste Mgt Enforcement Grant
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 164,955 ‐ ‐ ‐ ‐ ‐ Revenue From Other Agencies 15,553 ‐ 15,000 15,718 15,719 719 Use of Money & Property 141 2,973 1,040 6,520 6,520 5,480 Revenue Total 180,649 2,973 16,040 22,238 22,239 6,199 Expenditures
Materials & Services 210,649 80,968 115,700 115,700 115,700 ‐ Expenditures Total 210,649 80,968 115,700 115,700 115,700 ‐ Revenues Less Expenditures (30,000) (77,994) (99,660) (93,462) (93,461) Net Transfers 1,054,998 ‐ ‐ 15,729 ‐ Net Change in Fund Balance 1,024,998 (77,994) (99,660) (77,733) (93,461) Beginning Fund Balance 10,083 1,035,081 957,087 957,087 879,354 Ending Fund Balance 1,035,081 957,087 857,427 879,354 785,893 Fund Overview
FY2023‐2024 Expenditures
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.
Funding is included for Landfill regulatory compliance consultants. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 187 Fund 146 ‐ Senior Meals Program
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service 2,476 7,119 2,000 11,100 20,000 18,000 Revenue From Other Agencies 548,013 366,531 200,000 318,780 302,000 102,000 Use of Money & Property 243 292 100 700 700 600 Revenue Total 550,732 373,942 202,100 330,580 322,700 120,600 Expenditures
Salaries & Benefits 143,376 118,249 130,372 141,963 137,522 7,150 Materials & Services 340,490 216,055 140,100 232,276 140,100 ‐ Allocated Costs 44,382 44,400 44,400 44,400 44,690 290 Expenditures Total 528,247 378,705 314,872 418,639 322,312 7,440 Revenues Less Expenditures 22,485 (4,762) (112,772) (88,059) 388 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 22,485 (4,762) (112,772) (88,059) 388 Beginning Fund Balance 72,523 95,008 90,246 90,246 2,187 Ending Fund Balance 95,008 90,246 (22,526) 2,187 2,575 Fund Overview
FY2023‐2024 Expenditures
Funding is primarily to reimbursable of raw food to provide meals to seniors.
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.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 188 Fund 149 ‐ Used Oil Block Grant
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 11,990 ‐ 40,732 16,597 16,600 16,600 Revenue Total 11,990 40,732 ‐ 16,597 16,600 16,600 Expenditures
Materials & Services 31,559 24,299 13,000 13,000 13,000 ‐ Allocated Costs 1,680 1,700 1,700 1,700 1,710 10 Expenditures Total 33,239 25,999 14,700 14,700 14,710 10 Revenues Less Expenditures (21,249) 14,733 (14,700) 1,897 1,890 Net Transfers ‐ ‐ ‐ (26,365) ‐ Net Change in Fund Balance (21,249) 14,733 (14,700) (24,468) 1,890 Beginning Fund Balance 38,675 17,426 32,159 32,159 7,691 Ending Fund Balance 17,426 32,159 17,459 7,691 9,581 Fund Overview
FY2023‐2024 Expenditures
Expenditures will be used on used oil collection/filter exchange contract services.
The California Integrated Waste Management Board (CIWMB) provides grant funds to cities to promote used motor oil recycling.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 189 Fund 150 ‐ Inmate Welfare
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 2,422 525 1,500 1,500 1,500 ‐ Use of Money & Property 34 26 ‐ 51 ‐ ‐ Revenue Total 2,456 551 1,500 1,551 1,500 ‐ Expenditures
Materials & Services ‐ 1,500 1,500 1,500 1,500 ‐ Capital Assets ‐ ‐ ‐ ‐ ‐ ‐ Expenditures Total ‐ 1,500 1,500 1,500 1,500 ‐ Revenues Less Expenditures 2,456 (949) ‐ 51 ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 2,456 (949) ‐ 51 ‐ Beginning Fund Balance 8,483 10,938 9,989 9,989 10,040 Ending Fund Balance 10,938 9,989 9,989 10,040 10,040 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for inmate welfare.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 190 Fund 153 ‐ Public Safety Augmentation
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Taxes 834,745 954,154 836,200 836,200 848,700 12,500 Use of Money & Property 1,129 871 410 9,144 9,140 8,730 Charges For Service ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 835,874 955,025 836,610 845,344 857,840 21,230 Expenditures
Salaries & Benefits 996,719 613,092 821,045 473,178 723,045 (98,000) Materials & Services ‐ ‐ ‐ 175,000 205,000 135,000 Capital Assets ‐ ‐ ‐ 105,000 105,000 105,000 Expenditures Total 996,719 613,092 821,045 753,178 1,033,045 142,000 Revenues Less Expenditures (160,844) 341,933 15,565 92,166 (175,205) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (160,844) 341,933 15,565 92,166 (175,205) Beginning Fund Balance 529,255 368,411 710,344 710,344 802,510 Ending Fund Balance 368,411 710,344 725,909 802,510 627,305 Fund Overview
FY2023‐2024 Expenditures
This fund accounts for the permanent extension of the sales tax by ½ 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.
Expenditures fund public safety staffing, flock cameras, and other public safety enhancement services. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 191 Fund 155 ‐ COPS/SLESF
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 253,970 260,445 270,000 340,000 270,000 ‐ Use of Money & Property 2,033 1,458 1,130 3,484 3,480 2,350 Other Revenues ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 256,003 261,903 271,130 343,484 273,480 2,350 Expenditures
Salaries & Benefits ‐ 285,107 437,518 579,428 170,650 (266,868) Materials & Services 55,263 151,352 110,000 77,000 100,000 (10,000) Capital Assets ‐ 33,974 80,000 56,200 ‐ (80,000) Expenditures Total 55,263 470,433 627,518 712,628 270,650 (356,868) Revenues Less Expenditures 200,740 (208,529) (356,388) (369,144) 2,830 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 200,740 (208,529) (356,388) (369,144) 2,830 Beginning Fund Balance 436,737 637,476 428,947 428,947 59,803 Ending Fund Balance 637,476 428,947 72,559 59,803 62,633 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for staffing and body worn camera units. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 192 Fund 158 ‐ CRV Recycling Grant
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 36,935 ‐ 28,000 27,221 28,000 ‐ Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 36,935 ‐ 28,000 27,221 28,000 ‐ Expenditures
Materials & Services 38,277 27,958 28,000 28,000 28,000 ‐ Allocated Costs 930 ‐ ‐ ‐ ‐ ‐ Expenditures Total 39,207 27,958 28,000 28,000 28,000 ‐ Revenues Less Expenditures (2,272) (27,958) ‐ (779) ‐ Net Transfers ‐ ‐ ‐ 26,365 ‐ Net Change in Fund Balance (2,272) (27,958) ‐ 25,586 ‐ Beginning Fund Balance 125,233 122,961 95,003 95,003 120,589 Ending Fund Balance 122,961 95,003 95,003 120,589 120,589 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures are used for recycling activities.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 193 Fund 160 ‐ Capital Projects
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Debt Proceeds 6,602,048 ‐ ‐ ‐ ‐ ‐ Revenue Total 6,602,048 ‐ ‐ ‐ ‐ ‐ Expenditures
Buildings 757,571 7,596,094 2,379,999 4,812,252 475,000 (1,904,999) Cip ‐ Miscellaneous ‐ 176,004 ‐ 1,072,850 ‐ ‐ Cip Park ‐ 38,417 1,480,000 1,652,352 555,000 (925,000) Street ‐ ‐ ‐ 90,000 ‐ ‐ Expenditures Total 757,571 7,810,515 3,859,999 7,627,454 1,030,000 (2,829,999) Revenues Less Expenditures 5,844,477 (7,810,515) (3,859,999) (7,627,454) (1,030,000) Net Transfers 3,663,505 4,725,000 800,000 2,525,000 ‐ Net Change in Fund Balance 9,507,982 (3,085,515) (3,059,999) (5,102,454) (1,030,000) Beginning Fund Balance 179,510 9,687,492 6,601,977 6,601,977 1,499,523 Ending Fund Balance 9,687,492 6,601,977 3,541,978 1,499,523 469,523 Fund Overview
FY2023‐2024 Expenditures
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.
Capital projects are outlined in the Capital Improvement Program. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 194 Fund 161 ‐ Construction Tax
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Taxes 40,343 7,319 ‐ 1,126 1,100 1,100 Use of Money & Property 856 657 440 2,921 2,920 2,480 Revenue Total 41,198 7,976 440 4,047 4,020 3,580 Expenditures
Salaries & Benefits ‐ ‐ ‐ ‐ ‐ ‐ Materials & Services ‐ 14,225 20,000 20,000 20,000 ‐ Capital Assets ‐ ‐ ‐ ‐ ‐ ‐ Expenditures Total ‐ 14,225 20,000 20,000 20,000 ‐ Revenues Less Expenditures 41,198 (6,249) (19,560) (15,953) (15,980) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 41,198 (6,249) (19,560) (15,953) (15,980) Beginning Fund Balance 218,538 259,736 253,487 253,487 237,534 Ending Fund Balance 259,736 253,487 233,927 237,534 221,554 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for construction improvements. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 195 Fund 162 ‐ Information Technology
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Fees 61,663 95,585 64,200 138,786 67,100 2,900 Revenue From Other Agencies ‐ ‐ ‐ ‐ 310,000 310,000 Revenue Total 61,663 95,585 64,200 138,786 377,100 312,900 Expenditures
Salaries & Benefits ‐ ‐ ‐ ‐ ‐ ‐ Materials & Services ‐ ‐ 60,000 113,000 179,000 59,000 Capital Assets 5,878 20,078 28,842 312,851 144,833 115,991 Expenditures Total 5,878 20,078 88,842 425,851 323,833 174,991 Revenues Less Expenditures 55,786 75,508 (24,642) (287,065) 53,267 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 55,786 75,508 (24,642) (287,065) 53,267 Beginning Fund Balance 158,807 214,592 290,100 290,100 3,035 Ending Fund Balance 214,592 290,100 265,458 3,035 56,302 Fund Overview
FY2023‐2024 Expenditures
The funds paid into this fund are to be used for information technology capital outlay projects.
Funds are used for updated aerial mapping, and building and permitting software and hardware. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 196 Fund 164 ‐ Police Facilities Dev. Impact Fees
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 14,564 31,947 14,600 75,979 24,000 9,400 Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 14,564 31,947 14,600 75,979 24,000 9,400 Expenditures
Capital Assets ‐ ‐ 150,000 150,000 ‐ (150,000) Expenditures Total ‐ ‐ 150,000 150,000 ‐ (150,000) Revenues Less Expenditures 14,564 31,947 (135,400) (74,021) 24,000 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 14,564 31,947 (135,400) (74,021) 24,000 Beginning Fund Balance 116,475 131,039 162,986 162,986 88,965 Ending Fund Balance 131,039 162,986 27,586 88,965 112,965 Fund Overview
FY2023‐2024 Expenditures
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.
Capital expenditures will be used to help fund Police Building Repairs. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 197 Fund 165 ‐ Fire Facilities Dev. Impact Fees
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 17,588 38,787 ‐ 92,302 27,200 27,200 Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 17,588 38,787 ‐ 92,302 27,200 27,200 Expenditures
Capital Assets ‐ ‐ ‐ 70,000 ‐ ‐ Expenditures Total ‐ ‐ ‐ 70,000 ‐ ‐ Revenues Less Expenditures 17,588 38,787 ‐ 22,302 27,200 Net Transfers (101,713) ‐ ‐ ‐ ‐ Net Change in Fund Balance (84,125) 38,787 ‐ 22,302 27,200 Beginning Fund Balance 91,335 7,209 45,996 45,996 68,298 Ending Fund Balance 7,209 45,996 45,996 68,298 95,498 Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 198 Fund 166 ‐ Park Facilities Dev. Impact Fees
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 43,733 87,623 44,000 11,930 65,000 21,000 Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 43,733 87,623 44,000 11,930 65,000 21,000 Expenditures
Capital Assets ‐ 91,889 130,000 141,402 99,999 (30,001) Expenditures Total ‐ 91,889 130,000 141,402 99,999 (30,001) Revenues Less Expenditures 43,733 (4,266) (86,000) (129,472) (34,999) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 43,733 (4,266) (86,000) (129,472) (34,999) Beginning Fund Balance 263,181 306,914 302,648 302,648 173,176 Ending Fund Balance 306,914 302,648 216,648 173,176 138,177 Fund Overview
FY2023‐2024 Expenditures
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.
Capital projects are outlined in the Capital Improvement Program. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 199 Fund 167 ‐ Admin. Facilities Dev. Impact Fees
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 2,612 5,691 2,600 13,308 4,100 1,500 Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 2,612 5,691 2,600 13,308 4,100 1,500 Revenues Less Expenditures 2,612 5,691 2,600 13,308 4,100 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 2,612 5,691 2,600 13,308 4,100 Beginning Fund Balance 19,502 22,113 27,804 27,804 41,112 Ending Fund Balance 22,113 27,804 30,404 41,112 45,212 Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 200 Fund 168 ‐ PW Facilities Dev. Impact Fees
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 1,215 2,532 ‐ 6,710 1,800 1,800 Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 1,215 2,532 ‐ 6,710 1,800 1,800 Revenues Less Expenditures 1,215 2,532 ‐ 6,710 1,800 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 1,215 2,532 ‐ 6,710 1,800 Beginning Fund Balance 8,715 9,930 12,462 12,462 19,172 Ending Fund Balance 9,930 12,462 12,462 19,172 20,972 Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 201 Fund 169 ‐ Park Acquisition Fund
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service 3,400 ‐ ‐ ‐ ‐ ‐ Other Revenues 3,900,000 ‐ ‐ ‐ ‐ ‐ Use of Money & Property 7,363 5,651 3,840 25,149 25,140 21,300 Revenue Total 3,910,763 5,651 3,840 25,149 25,140 21,300 Expenditures
Materials & Services 14,882 ‐ ‐ ‐ ‐ ‐ Capital Assets ‐ 75,497 ‐ 126,010 ‐ ‐ Debt Service 500,000 ‐ ‐ ‐ ‐ ‐ Expenditures Total 514,882 75,497 ‐ 126,010 ‐ ‐ Revenues Less Expenditures 3,395,881 (69,846) 3,840 (100,861) 25,140 Net Transfers (1,034,796) ‐ ‐ ‐ ‐ Net Change in Fund Balance 2,361,085 (69,846) 3,840 (100,861) 25,140 Beginning Fund Balance (109,605) 2,251,481 2,181,635 2,181,635 2,080,774 Ending Fund Balance 2,251,481 2,181,635 2,185,475 2,080,774 2,105,914 Fund Overview
FY2023‐2024 Expenditures
The funds paid into this fund are to be utilized for new parkland acquisition and the development of new parkland. The last proceeds made to the fund are from the sale of Sunset field in FY 2021‐21 for $3,900,000.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 202 Fund 170 ‐ PDF A ‐ Del Norte
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 1,379,700 ‐ ‐ Use of Money & Property 1,585 ‐ ‐ Revenue Total 1,381,285 ‐ ‐
Expenditures
Capital Assets ‐ ‐ ‐ ‐ 1,300,000 1,300,000 Expenditures Total ‐ ‐ ‐ ‐ 1,300,000 1,300,000 Revenues Less Expenditures ‐ 1,381,285 ‐ ‐ (1,300,000) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance ‐ 1,381,285 ‐ ‐ (1,300,000) Beginning Fund Balance (0) (0) 1,381,285 1,381,285 1,381,285 Ending Fund Balance (0) 1,381,285 1,381,285 1,381,285 81,285 Fund Overview
FY2023‐2024 Expenditures
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.
Capital projects are outlined in the Capital Improvement Program. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 203 Fund 171 ‐ PDF B Palm View
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 1,750,000 ‐ ‐ Use of Money & Property 665 ‐ ‐ Revenue Total 1,750,665 ‐ ‐
Expenditures
Capital Assets ‐ 82,434 ‐ ‐ ‐ ‐ Expenditures Total ‐ 82,434 ‐ ‐ ‐ ‐ Revenues Less Expenditures ‐ 1,668,231 ‐ ‐ ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance ‐ 1,668,231 ‐ ‐ ‐ Beginning Fund Balance 0 0 1,668,231 1,668,231 1,668,231 Ending Fund Balance 0 1,668,231 1,668,231 1,668,231 1,668,231 Fund Overview
FY2023‐2024 Expenditures
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 "B" also known as Palm View Park.
Capital projects are outlined in the Capital Improvement Program. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 204 Fund 172 ‐ PDF C Orangewood ‐ Ca
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 186,150 919,800 ‐ ‐ ‐ ‐ Use of Money & Property 2,266 2,572 570 7,200 7,200 6,630 Revenue Total 188,416 922,372 570 7,200 7,200 6,630 Expenditures
Capital Assets ‐ 24,225 ‐ 375,775 ‐ ‐ Expenditures Total ‐ 24,225 ‐ 375,775 ‐ ‐ Revenues Less Expenditures 188,416 898,147 570 (368,575) 7,200 Net Transfers ‐ (316,000) ‐ (185,100) ‐ Net Change in Fund Balance 188,416 582,147 570 (553,675) 7,200 Beginning Fund Balance 481,837 670,254 1,252,401 1,252,401 698,726 Ending Fund Balance 670,254 1,252,401 1,252,971 698,726 705,926 Fund Overview
FY2023‐2024 Expenditures
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 "C" also known as Orangewood.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 205 Fund 173 ‐ PDF D Walmerado‐Cam.
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues ‐ ‐ ‐ ‐ ‐ ‐ Use of Money & Property 99 193 20 1,165 1,160 1,140 Revenue Total 99 193 20 1,165 1,160 1,140 Expenditures
Salaries & Benefits ‐ ‐ ‐ ‐ ‐ ‐ Capital Assets ‐ 34,782 ‐ 383,986 ‐ ‐ Expenditures Total ‐ 34,782 ‐ 383,986 ‐ ‐ Revenues Less Expenditures 99 (34,589) 20 (382,821) 1,160 Net Transfers ‐ 316,000 ‐ 185,100 ‐ Net Change in Fund Balance 99 281,411 20 (197,721) 1,160 Beginning Fund Balance 29,175 29,274 310,685 310,685 112,964 Ending Fund Balance 29,274 310,685 310,705 112,964 114,124 Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 206 Fund 174 ‐ PDF E ‐ Cortez
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 21,900 43,800 ‐ ‐ ‐ ‐ Use of Money & Property 142 165 100 100 100 ‐ Revenue Total 22,042 43,965 100 100 100 ‐ Expenditures
Capital Assets ‐ 27,472 ‐ 12,528 ‐ ‐ Expenditures Total ‐ 27,472 ‐ 12,528 ‐ ‐ Revenues Less Expenditures 22,042 16,493 100 (12,428) 100 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 22,042 16,493 100 (12,428) 100 Beginning Fund Balance 20,190 42,232 58,725 58,725 46,297 Ending Fund Balance 42,232 58,725 58,825 46,297 46,397 Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 207 Fund 175 ‐ PDF F ‐ Gal‐Wogrov‐Cam
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues ‐ ‐ ‐ ‐ ‐ ‐ Use of Money & Property 1,049 779 530 3,576 3,570 3,040 Revenue Total 1,049 779 530 3,576 3,570 3,040 Expenditures
Salaries & Benefits ‐ ‐ ‐ ‐ ‐ ‐ Capital Assets ‐ ‐ ‐ ‐ ‐ ‐ Expenditures Total ‐ ‐ ‐ ‐ ‐ ‐ Revenues Less Expenditures 1,049 779 530 3,576 3,570 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 1,049 779 530 3,576 3,570 Beginning Fund Balance 309,153 310,202 310,981 310,981 314,557 Ending Fund Balance 310,202 310,981 311,511 314,557 318,127 Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 208 Fund 179 ‐ ARPA Local Fiscal Recovery Funds
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies ‐ ‐ 9,197,139 ‐ 10,393,888 ‐ Use of Money & Property ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total ‐ 9,197,139 ‐ 10,393,888 ‐ ‐ Expenditures
Salaries & Benefits ‐ 466,453 ‐ ‐ ‐ ‐ Materials & Services 20,833 ‐ ‐ Capital Assets ‐ 8,704,067 ‐ 10,393,888 ‐ ‐ Expenditures Total ‐ 9,191,353 ‐ 10,393,888 ‐ ‐ Revenues Less Expenditures ‐ 5,786 ‐ ‐ ‐ Net Transfers ‐ (5,786) ‐ ‐ ‐ Net Change in Fund Balance ‐ ‐ ‐ ‐ ‐ Beginning Fund Balance ‐ ‐ ‐ ‐ ‐ Ending Fund Balance ‐ ‐ ‐ ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
Project No., Name Total
CIP Projects
22008 Electrocardiograms Heart Monitors 265,000 3‐Neg. Econ. Impact Public Sector 22009 Police & Fire Radios 3,413,199 3‐Neg. Econ. Impact Public Sector 22010 Fire Station Repairs 473,742 6‐Revenue Replacement 22011 PSA for Health Dept. Services 603,976 1‐Public Health 22012 Job Training & Creating (Medians) 1,000,000 2‐Negative Economic Impacts 22013 Microwave system infrastructure 1,100,000 6‐Revenue Replacement 22014 Financial Accounting Software/System 1,500,000 6‐Revenue Replacement 22015 Pathway Lighting 295,000 6‐Revenue Replacement 22016 Sports Field Lighting 930,000 6‐Revenue Replacement 22017 ADA Transition Plan 1,000,000 6‐Revenue Replacement 22019 Self‐Contained Breathing Apparatus 1,050,000 6‐Revenue Replacement 22020 Pumper Fire Trucks (two) 1,820,471 6‐Revenue Replacement 22021 Ladder Truck (Quint) 1,829,529 6‐Revenue Replacement 22022 New Ambulances 586,252 3‐Neg. Econ. Impact Public Sector 23002 Fire Station 1 Replacement 2,736,572 3‐Neg. Econ. Impact Public Sector Subtotal CIP 18,603,741
Non‐CIP
Hazard Pay for Public Safety 801,453 4‐Premium Pay LA CADA Contract for Homeless Services 160,833 1‐Public Health Subtotal Non‐CIP 962,286
Total ARPA Expenditures 19,566,026
This fund accounts for the funds received from the American Rescue Plan Act, totaling $19,566,027.
ARPA Category
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 209 Fund 180 ‐ Future Street Improvements
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Capital Assets 11,250 25,564 ‐ 171,358 171,400 171,400 Revenue Total 11,250 25,564 ‐ 171,358 171,400 171,400 Revenues Less Expenditures 11,250 25,564 ‐ 171,358 171,400 Net Transfers 220,000 ‐ ‐ ‐ ‐ Net Change in Fund Balance 231,250 25,564 ‐ 171,358 171,400 Beginning Fund Balance 0 231,250 256,814 256,814 256,814 Ending Fund Balance 231,250 256,814 256,814 428,172 428,214 Fund Overview
FY2023‐2024 Expenditures
This fund accounts for monies paid in‐lieu of street rehabilitation improvements.
There are not any expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 210 Fund 181 ‐ Maintenance District #1
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Property Tax 623,785 665,829 651,900 665,800 679,100 27,200 Use of Money & Property 9,342 8,006 5,030 38,000 38,000 32,970 Revenue Total 633,127 673,835 656,930 703,800 717,100 60,170 Revenue Total 633,127 673,835 656,930 703,800 717,100 60,170 Expenditures
District Engineering
Materials & Services 1,594 3,188 6,388 6,388 6,390 2 District Engineering Total 1,594 3,188 6,388 6,388 6,390 2 District Maintenance
Allocated Costs 56,966 57,000 57,000 57,000 61,840 4,840 Materials & Services 159,785 136,761 224,400 208,800 393,560 69,160 Salaries & Benefits 64,614 42,772 45,292 50,341 44,222 (1,070) District Maintenance Total 281,365 236,533 326,692 316,141 499,622 72,930 National Pollutant Discharge Elimination System (NPDES) Materials & Services 10,000 10,000 10,000 10,000 10,000 ‐ National Pollutant Discharge Elimin 10,000 10,000 10,000 10,000 ‐ 10,000 Vehicles
Capital Assets 100,000
Vehicles Total 100,000
Expenditures Total 292,959 249,721 343,080 332,529 616,012 72,932 Revenues Less Expenditures 340,168 424,115 313,850 371,271 101,088 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 340,168 424,115 313,850 371,271 101,088 Beginning Fund Balance 2,617,167 2,957,334 3,381,449 3,381,449 3,752,720 Ending Fund Balance 2,957,334 3,381,449 3,695,299 3,752,720 3,853,808 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for ongoing maintenance within the District. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 211 Fund 182 ‐ Maintenance District #2
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Property Tax 222,194 230,755 257,000 244,600 249,500 (7,500) Use of Money & Property 2,350 2,034 1,250 7,553 7,550 6,300 Revenue Total 224,544 232,789 258,250 252,153 257,050 (1,200) Revenue Total 224,544 232,789 258,250 252,153 257,050 (1,200) Expenditures
District Engineering
Materials & Services 1,271 2,543 5,143 5,143 5,140 (3) District Engineering Total 1,271 2,543 5,143 5,143 5,140 (3) District Maintenance
Allocated Costs 24,547 24,600 24,600 24,600 26,920 2,320 Materials & Services 36,819 23,679 94,100 83,800 290,320 (3,780) Salaries & Benefits 50,372 40,123 31,048 35,844 29,692 (1,356) District Maintenance Total 111,738 88,402 149,748 144,244 346,932 (2,816) National Pollutant Discharge Elimination System (NPDES) Materials & Services 2,000 2,000 5,000 5,000 5,000 ‐ National Pollutant Discharge Elimin 2,000 2,000 5,000 5,000 ‐ 5,000 Vehicles
Capital Assets 100,000
Vehicles Total 100,000
Expenditures Total 115,010 92,944 159,891 154,387 457,072 (2,819) Revenues Less Expenditures 109,534 139,845 98,359 97,766 (200,022) Net Transfers (9,000) (9,000) ‐ ‐ ‐ Net Change in Fund Balance 100,534 130,845 98,359 97,766 (200,022) Beginning Fund Balance 652,325 752,859 883,704 883,704 981,470 Ending Fund Balance 752,859 883,704 982,063 981,470 781,448 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for ongoing maintenance within the District. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 212 Fund 183 ‐ WC CSS CFD
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Other Taxes 107,360 89,427 ‐ 96,581 98,500 98,500 Use of Money & Property 1,328 1,095 690 4,557 4,550 3,860 Revenue Total 108,688 90,521 690 101,138 103,050 102,360 Revenue Total 108,688 90,521 690 101,138 103,050 102,360 Expenditures
District Engineering
Materials & Services 5,130 5,130 10,300 10,300 10,300 ‐ District Engineering Total 5,130 5,130 10,300 10,300 10,300 ‐ District Maintenance
Salaries & Benefits 5,146 ‐ 780 ‐ ‐ (780) Materials & Services 36,253 36,317 36,600 36,600 72,400 35,800 Allocated Costs 11,174 11,200 11,200 11,200 12,350 1,150 District Maintenance Total 52,573 47,517 48,580 47,800 84,750 36,170 National Pollutant Discharge Elimination System (NPDES) Materials & Services 8,000 8,000 8,000 8,000 8,000 ‐ National Pollutant Discharge Elimin 8,000 8,000 8,000 8,000 ‐ 8,000 Expenditures Total 65,703 60,647 66,880 66,100 103,050 36,170 Revenues Less Expenditures 42,985 29,874 (66,190) 35,038 ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 42,985 29,874 (66,190) 35,038 ‐ Beginning Fund Balance 362,666 405,651 435,525 435,525 470,563 Ending Fund Balance 405,651 435,525 369,335 470,563 470,563 Fund Overview
FY2023‐2024 Expenditures
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).
Expenditures will be used for ongoing maintenance within the District. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 213 Fund 184 ‐ Maintenance District #4
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 1,020,481 1,003,441 ‐ 1,003,360 1,013,390 1,013,390 Use of Money & Property 7,104 5,468 3,350 17,960 17,960 14,610 Revenue Total 1,027,584 1,008,909 3,350 1,021,320 1,031,350 1,028,000 Revenue Total 1,027,584 1,008,909 3,350 1,021,320 1,031,350 1,028,000 Expenditures
District Engineering
Materials & Services 4,409 3,993 19,648 19,648 19,650 2 District Engineering Total 4,409 3,993 19,648 19,648 19,650 2 District Maintenance
Salaries & Benefits 96,587 69,000 72,137 77,385 69,737 (2,400) Materials & Services 722,385 646,705 795,900 638,200 1,132,760 336,860 Allocated Costs 197,543 197,600 197,600 197,600 210,850 13,250 District Maintenance Total 1,016,515 913,305 1,065,637 913,185 1,413,347 347,710 National Pollutant Discharge Elimination System (NPDES) Materials & Services 75,000 75,000 75,000 75,000 75,000 ‐ National Pollutant Discharge Elimin 75,000 75,000 75,000 75,000 ‐ 75,000 Vehicles
Capital Assets 100,000
Vehicles Total 100,000
Expenditures Total 1,095,923 992,298 1,160,285 1,007,833 1,607,997 347,712 Revenues Less Expenditures (68,339) 16,611 (1,156,935) 13,487 (576,647) Net Transfers 9,000 9,000 ‐ ‐ ‐ Net Change in Fund Balance (59,339) 25,611 (1,156,935) 13,487 (576,647) Beginning Fund Balance 2,206,788 2,147,449 2,173,060 2,173,060 2,186,547 Ending Fund Balance 2,147,449 2,173,060 1,016,125 2,186,547 1,609,900 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for ongoing maintenance within the District. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 214 Fund 186 ‐ Maintenance District #6
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 154,799 158,578 ‐ 156,650 158,220 158,220 Use of Money & Property 797 671 380 2,060 2,060 1,680 Revenue Total 155,596 159,249 380 158,710 160,280 159,900 Revenue Total 155,596 159,249 380 158,710 160,280 159,900 Expenditures
District Engineering
Materials & Services 2,736 2,320 12,415 12,415 12,420 5 District Engineering Total 2,736 2,320 12,415 12,415 12,420 5 District Maintenance
Salaries & Benefits 26,200 19,074 21,056 20,429 21,096 40 Materials & Services 79,783 70,136 108,200 92,600 251,720 43,520 Allocated Costs 32,569 32,600 32,600 32,600 34,710 2,110 District Maintenance Total 138,552 121,810 161,856 145,629 307,526 45,670 National Pollutant Discharge Elimination System (NPDES) Materials & Services 5,000 5,000 5,000 2,500 5,000 ‐ National Pollutant Discharge Elimin 5,000 5,000 5,000 2,500 ‐ 5,000 Expenditures Total 146,288 129,130 179,271 160,544 324,946 45,675 Revenues Less Expenditures 9,308 30,119 (178,891) (1,834) (164,666) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 9,308 30,119 (178,891) (1,834) (164,666) Beginning Fund Balance 237,575 246,884 277,003 277,003 275,169 Ending Fund Balance 246,884 277,003 98,112 275,169 110,503 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for ongoing maintenance within the District. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 215 Fund 187 ‐ Maintenance District #7
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 173,983 172,757 ‐ 174,485 176,220 176,220 Use of Money & Property 1,137 942 560 3,136 3,130 2,570 Revenue Total 175,120 173,699 560 177,621 179,350 178,790 Revenue Total 175,120 173,699 560 177,621 179,350 178,790 Expenditures
District Engineering
Materials & Services 2,749 2,345 12,540 12,540 12,540 ‐ District Engineering Total 2,749 2,345 12,540 12,540 12,540 ‐ District Maintenance
Salaries & Benefits 26,200 18,275 21,056 19,741 21,096 40 Materials & Services 79,289 82,303 108,100 91,400 239,220 31,120 Allocated Costs 31,940 31,900 31,900 31,900 34,010 2,110 District Maintenance Total 137,428 132,478 161,056 143,041 294,326 33,270 National Pollutant Discharge Elimination System (NPDES) Materials & Services 5,000 5,000 5,000 5,000 5,000 ‐ National Pollutant Discharge Elimin 5,000 5,000 5,000 5,000 ‐ 5,000 Expenditures Total 145,177 139,823 178,596 160,581 311,866 33,270 Revenues Less Expenditures 29,943 33,876 (178,036) 17,041 (132,516) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 29,943 33,876 (178,036) 17,041 (132,516) Beginning Fund Balance 322,496 352,438 386,314 386,314 403,355 Ending Fund Balance 352,438 386,314 208,278 403,355 270,839 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for ongoing maintenance within the District. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 216 Fund 188 ‐ Citywide Maintenance District
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 1,769,426 1,806,500 2,050,600 1,832,760 1,868,880 (181,720) Use of Money & Property 4,857 3,217 1,680 8,140 8,140 6,460 Revenue Total 1,774,282 1,809,717 2,052,280 1,840,900 1,877,020 (175,260) Revenue Total 1,774,282 1,809,717 2,052,280 1,840,900 1,877,020 (175,260) Expenditures
District Engineering
Salaries & Benefits 9,455 2,587 1,510 1,219 300 (1,210) Materials & Services 11,652 9,145 41,083 41,083 16,300 (24,783) District Engineering Total 21,107 11,732 42,593 42,302 16,600 (25,993) District Maintenance
Materials & Services ‐ ‐ ‐ ‐ 100,000 District Maintenance Total ‐ ‐ ‐ ‐ 100,000 Landscape Maintenance
Salaries & Benefits 51,166 43,705 60,318 52,193 64,355 4,037 Materials & Services 683,962 364,227 523,100 523,100 523,100 ‐ Allocated Costs 19,908 19,900 19,900 19,900 28,270 8,370 Landscape Maintenance Total 755,036 427,831 603,318 595,193 615,725 12,407 Street Lighting
Salaries & Benefits 28,220 23,922 26,746 28,954 24,719 (2,027) Materials & Services 1,029,056 1,077,058 1,146,370 978,590 1,000,300 (146,070) Allocated Costs 112,294 115,606 119,200 122,960 134,620 15,420 Street Lighting Total 1,169,570 1,216,586 1,292,316 1,130,504 1,159,639 (132,677) Streets
Capital Assets ‐ 81,350 250,000 668,650 250,000 ‐ Streets Total ‐ 81,350 250,000 668,650 250,000 ‐ Vehicles
Capital Assets 100,000
Vehicles Total 100,000
Expenditures Total 1,945,713 1,737,499 2,188,227 2,436,649 2,241,964 (146,263) Revenues Less Expenditures (171,431) 72,218 (135,947) (595,749) (364,944) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (171,431) 72,218 (135,947) (595,749) (364,944) Beginning Fund Balance 1,394,574 1,223,143 1,295,361 1,295,361 699,612 Ending Fund Balance 1,223,143 1,295,361 1,159,414 699,612 334,668 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for ongoing maintenance within the District. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 217 Fund 189 ‐ Sewer Maintenance
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue
Property Tax 350,196 367,976 254,200 337,010 344,000 89,800 Charges For Service 3,719,042 3,899,450 3,500,000 3,859,750 3,898,300 398,300 Licenses & Permits 17,237 ‐ ‐ Use of Money & Property 25,498 25,744 15,330 109,900 109,900 94,570 Revenue Total 4,094,736 4,310,406 3,769,530 4,306,660 4,352,200 582,670 Revenue Total 4,094,736 4,310,406 3,769,530 4,306,660 4,352,200 582,670 Expenditures
Community Enhancement
Salaries & Benefits 20,059 16,947 18,236 20,514 200 (18,036) Community Enhancement Total 20,059 16,947 18,236 20,514 200 (18,036) District Engineering
Salaries & Benefits 94,589 18,157 47,669 18,887 38,111 (9,558) Materials & Services 11,883 7,776 132,578 132,578 16,100 (116,478) Allocated Costs 12,749 12,700 12,700 12,700 18,040 5,340 District Engineering Total 119,221 38,632 192,947 164,165 72,251 (120,696) National Pollutant Discharge Elimination System (NPDES) Materials & Services 78,612 92,434 123,700 123,700 123,700 ‐ National Pollutant Discharge Elimin 78,612 92,434 123,700 123,700 123,700 ‐ Sewer Maintenance
Salaries & Benefits 687,889 749,585 1,454,288 1,058,285 1,294,843 (159,445) Materials & Services 85,234 144,032 243,180 252,040 272,670 29,490 Allocated Costs 151,859 162,480 183,000 163,590 194,570 11,570 Sewer Maintenance Total 924,982 1,056,097 1,880,468 1,473,915 1,762,083 (118,385) Utilities
Capital Assets 628,494 2,408,018 2,292,600 3,641,185 152,600 (2,140,000) Utilities Total 628,494 2,408,018 2,292,600 3,641,185 152,600 (2,140,000) Vehicles
Capital Assets ‐ ‐ ‐ ‐ 200,000 200,000 Vehicles Total ‐ ‐ ‐ ‐ 200,000 200,000 Expenditures Total 1,771,368 3,612,127 4,507,951 5,423,479 2,310,834 (2,197,117) Revenues Less Expenditures 2,323,368 698,279 (738,421) (1,116,819) 2,041,366 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 2,323,368 698,279 (738,421) (1,116,819) 2,041,366 Beginning Fund Balance 6,558,767 8,882,135 9,580,414 9,580,414 8,463,595 Ending Fund Balance 8,882,135 9,580,414 8,841,993 8,463,595 10,504,961 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for ongoing maintenance within the District. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 218 Fund 190 ‐ Auto Plaza Improvement District
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Taxes 115,616 99,092 115,600 100,083 101,080 (14,520) Use of Money & Property 529 432 270 1,290 1,290 1,020 Revenue Total 116,145 99,524 115,870 101,373 102,370 (13,500) Expenditures
Materials & Services 47,547 60,061 58,020 59,120 59,320 1,300 Debt Service 6,382 5,323 4,244 4,200 4,200 (44) Expenditures Total 53,929 65,384 62,264 63,320 63,520 1,256 Revenues Less Expenditures 62,216 34,140 53,606 38,053 38,850 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 62,216 34,140 53,606 38,053 38,850 Beginning Fund Balance (172,153) (109,937) (75,797) (75,797) (37,744) Ending Fund Balance (109,937) (75,797) (22,191) (37,744) 1,106 Fund Overview
FY2023‐2024 Expenditures
‐
FY Principal Interest
2024 55,884 3,143
2025 57,007 2,020
2026 57,860 874
TOTAL 170,751 6,036
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.
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 IO 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:
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City of West Covina FY 2023-24 Proposed Budget Page 219 Fund 191 ‐ General Plan Update
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service 129,864 205,924 ‐ 302,480 302,500 302,500 Revenue Total 129,864 205,924 ‐ 302,480 302,500 302,500 Expenditures
Materials & Services ‐ ‐ 500,000 ‐ 500,000 ‐ Expenditures Total ‐ ‐ 500,000 ‐ 500,000 ‐ Revenues Less Expenditures 129,864 205,924 (500,000) 302,480 (197,500) Net Transfers 407,395 ‐ ‐ ‐ ‐ Net Change in Fund Balance 537,260 205,924 (500,000) 302,480 (197,500) Beginning Fund Balance (0) 537,259 743,183 743,183 1,045,663 Ending Fund Balance 537,259 743,183 243,183 1,045,663 848,163 Fund Overview
FY2023‐2024 Expenditures
There are not any expenditures planned for the current fiscal year.
This fund accounts for the General Plan and Zoning Code Update Surcharge which is designated to be used for future plan updates.
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City of West Covina FY 2023-24 Proposed Budget Page 220 Fund 197 ‐ Measure W Stormwater
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Property Tax 1,328,840 ‐ 1,397,400 2,706,375 1,370,000 (27,400) Use of Money & Property 1,134 2,394 900 11,523 11,520 10,620 Revenue Total 1,329,974 2,394 1,398,300 2,717,898 1,381,520 (16,780) Expenditures
Materials & Services 199,856 267,883 290,200 290,200 290,200 ‐ Capital Assets ‐ 1,189 ‐ 918,811 500,000 500,000 Expenditures Total 199,856 269,072 290,200 1,209,011 790,200 500,000 Revenues Less Expenditures 1,130,118 (266,679) 1,108,100 1,508,887 591,320 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 1,130,118 (266,679) 1,108,100 1,508,887 591,320 Beginning Fund Balance (0) 1,130,118 863,439 863,439 2,372,326 Ending Fund Balance 1,130,118 863,439 1,971,539 2,372,326 2,963,646 Fund Overview
FY2023‐2024 Expenditures
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.
Funding is used for ongoing maintenance and repairs. Information regarding capital projects is included in the CIP.
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City of West Covina FY 2023-24 Proposed Budget Page 221 Fund 205 ‐ PEG Fund
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Use of Money & Property 189 51 20 75 70 50 Revenue Total 189 51 20 75 70 50 Expenditures
Materials & Services 4,086 15,830 ‐ ‐ ‐ ‐ Capital Assets 75,210 ‐ ‐ ‐ ‐ ‐ Expenditures Total 79,296 15,830 ‐ ‐ ‐ ‐ Revenues Less Expenditures (79,106) (15,779) 20 75 70 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (79,106) (15,779) 20 75 70 Beginning Fund Balance 107,849 28,743 12,964 12,964 13,039 Ending Fund Balance 28,743 12,964 12,984 13,039 13,109 Fund Overview
FY2023‐2024 Expenditures
There are not any expenditures planned for the current fiscal year.
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. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 222 Fund 207 ‐ OTS Grants
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 52,812 46,914 47,000 ‐ 28,099 (47,000) Revenue Total 52,812 46,914 47,000 28,099 ‐ (47,000) Expenditures
Salaries & Benefits 57,522 17,579 19,120 26,499 ‐ (19,120) Materials & Services 5,129 24,800 ‐ 1,600 ‐ ‐ Allocated Costs ‐ ‐ ‐ ‐ ‐ ‐ Expenditures Total 62,651 42,379 19,120 28,099 ‐ (19,120) Revenues Less Expenditures (9,839) 4,534 27,880 ‐ ‐ Net Transfers ‐ 14,234 ‐ ‐ ‐ Net Change in Fund Balance (9,839) 18,768 27,880 ‐ ‐ Beginning Fund Balance (8,929) (18,768) ‐ ‐ ‐ Ending Fund Balance (18,768) ‐ 27,880 ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
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.
There are not any expenditures planned for the current fiscal year. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 223 Fund 208 ‐ Justice Programs (OJP)
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
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 ‐ ‐ ‐ ‐ ‐ Ending Fund Balance ‐ ‐ ‐ ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
This fund accounts for grant revenue provided by Office of Justice Programs (OJP), within the U.S.
Department of Justice (DOJ). Currently, the only program is The Body‐Worn Camera Policy and Implementation Program to Support Law Enforcement Agencies. Program grant funds must be used to for the purchase of body‐worn cameras.
Capital assets include body worn camera units.
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City of West Covina FY 2023-24 Proposed Budget Page 224 Fund 212 ‐ Art In Public Places
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues ‐ 207,608 ‐ 188,845 ‐ ‐ Use of Money & Property 1,007 852 250 3,757 3,750 3,500 Revenue Total 1,007 208,461 250 192,602 3,750 3,500 Expenditures
Capital Assets ‐ ‐ 199,998 199,998 ‐ (199,998) Expenditures Total ‐ ‐ 199,998 199,998 ‐ (199,998) Revenues Less Expenditures 1,007 208,461 (199,748) (7,396) 3,750 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 1,007 208,461 (199,748) (7,396) 3,750 Beginning Fund Balance 296,815 297,822 506,283 506,283 498,887 Ending Fund Balance 297,822 506,283 306,535 498,887 502,637 Fund Overview
FY2023‐2024 Expenditures
There are not any new expenditures planned for the current fiscal year.
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.
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City of West Covina FY 2023-24 Proposed Budget Page 225 Fund 218 ‐ Homeland Security Grant
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
31‐Revenue From Other Agencies 61,029 78,029 ‐ 56,700 117,577 117,577 32‐Revenue From Other Agencies 2,891 19,496 ‐ ‐ ‐ ‐ Revenue Total 63,920 97,525 ‐ 56,700 117,577 117,577 Expenditures
3110‐Police Administration ‐ ‐ ‐ 56,700 ‐ ‐ 3111‐Bureau of Justice Asst. 98,448 ‐ ‐ ‐ 72,000 72,000 3120‐Patrol ‐ ‐ ‐ ‐ 45,577 45,577 3156‐Homeland 43,501 19,496 ‐ ‐ ‐ ‐ Expenditures Total 141,949 19,496 ‐ 56,700 117,577 117,577 Revenues Less Expenditures (78,029) 78,029 ‐ ‐ ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (78,029) 78,029 ‐ ‐ ‐ Beginning Fund Balance 0 (78,029) ‐ ‐ ‐ Ending Fund Balance (78,029) ‐ ‐ ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
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. 2021 and 2022 SHSP grants funds will be used for mobile data computers. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 226 Fund 220 ‐ WC Community Svcs Foundation
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
00‐Use Of Money & Property 759 ‐ ‐ ‐ ‐ ‐ 31‐Other Revenues ‐ 1,500 ‐ ‐ ‐ ‐ 32‐Other Revenues ‐ 1,164 ‐ 1,152 ‐ ‐ 61‐Charges For Service 14,095 23,857 ‐ 88,791 88,800 88,800 61‐Other Revenues 28,705 101,118 ‐ 5,912 ‐ ‐ 71‐Charges For Service ‐ 36,763 ‐ 53,090 53,100 53,100 Revenue Total 43,559 164,402 ‐ 148,945 141,900 141,900 Expenditures
1310‐Finance Administration 30 10 ‐ ‐ ‐ ‐ 3110‐Police Administration ‐ 3,909 48,537 63,000 3,300 (45,237) 3210‐Fire Administration ‐ 1,875 ‐ 2,750 ‐ ‐ 5103‐Youth Council ‐ ‐ ‐ ‐ ‐ ‐ 5110‐Community Services Admini 583 69,852 59,000 59,000 ‐ 59,000 5150‐Special Events 13,588 97,820 200,000 97,820 200,000 ‐ 5160‐Recreation Services ‐ ‐ ‐ ‐ ‐ ‐ 5161‐Cameron Community Cente ‐ ‐ ‐ ‐ ‐ ‐ 5170‐Shadow Oak Community Ce ‐ ‐ ‐ ‐ ‐ ‐ 5180‐Senior Citizen Center 4,825 6,625 10,000 10,000 10,000 ‐ Expenditures Total 19,026 180,091 317,537 232,570 272,300 (45,237) Revenues Less Expenditures 24,533 (15,689) (317,537) (83,626) (130,400) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 24,533 (15,689) (317,537) (83,626) (130,400) Beginning Fund Balance 281,825 306,358 290,669 290,669 207,043 Ending Fund Balance 306,358 290,669 (26,868) 207,043 76,643 Fund Overview
FY2023‐2024 Expenditures
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.
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. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 227 Fund 224 ‐ Measure R
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Taxes 1,355,129 1,664,991 1,351,700 1,745,789 1,946,156 594,456 Charges For Service 2,286 ‐ ‐ Use of Money & Property 10,790 9,710 6,200 49,830 49,830 43,630 Revenue Total 1,365,919 1,676,987 1,357,900 1,795,619 1,995,986 638,086 Expenditures
Salaries & Benefits 75,589 55,346 85,251 67,001 89,912 4,661 Materials & Services 724,330 763,726 905,159 855,159 1,012,840 107,681 Allocated Costs 63,966 64,000 64,000 64,000 76,760 12,760 Capital Assets 99,518 69,445 500,000 1,586,774 250,000 (250,000) Expenditures Total 963,403 952,517 1,554,410 2,572,934 1,429,512 (124,898) Revenues Less Expenditures 402,516 724,470 (196,510) (777,315) 566,474 Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 402,516 724,470 (196,510) (777,315) 566,474 Beginning Fund Balance 2,907,206 3,309,722 4,034,192 4,034,192 3,256,877 Ending Fund Balance 3,309,722 4,034,192 3,837,682 3,256,877 3,823,351 Fund Overview
FY2023‐2024 Expenditures
Under Measure R, the City receives a portion of a ½ 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).
Expenditures will be used to fund transportation related operations and projects. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 228 Fund 225 ‐ CDBG ‐ R
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 279,350 28,373 765,440 785,440 ‐ (765,440) Revenue Total 279,350 28,373 765,440 785,440 ‐ (765,440) Expenditures
Materials & Services 80,190 48,373 765,440 765,440 ‐ (765,440) Expenditures Total 80,190 48,373 765,440 765,440 ‐ (765,440) Revenues Less Expenditures 199,160 (20,000) ‐ 20,000 ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 199,160 (20,000) ‐ 20,000 ‐ Beginning Fund Balance (199,160) ‐ (20,000) (20,000) ‐ Ending Fund Balance ‐ (20,000) (20,000) ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
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).
The grant was available for COVID‐19; there are not any expenditures planned for the current fiscal year.
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City of West Covina FY 2023-24 Proposed Budget Page 229 Fund 232 ‐ Non‐Federal Grants
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
00‐Revenue From Other Agencies ‐ ‐ 350,000 ‐ 412,468 ‐ 00‐Use Of Money & Property 92 ‐ ‐ 61‐Revenue From Other Agencies 149,841 ‐ ‐ 71‐Revenue From Other Agencies ‐ ‐ 500,000 ‐ 500,000 ‐ 80‐Revenue From Other Agencies ‐ ‐ ‐ Revenue Total ‐ 499,933 500,000 412,468 500,000 ‐ Expenditures
2110‐Planning ‐ 175,695 500,000 ‐ 500,000 ‐ 3210‐Fire Administration ‐ 17,858 ‐ 2,890 ‐ ‐ 7003‐General ‐ ‐ ‐ 332,142 ‐ ‐ 7004‐Parks ‐ 244,109 ‐ 4,007 ‐ ‐ 7005‐Streets ‐ 10,571 ‐ ‐ ‐ ‐ 7006‐Traffic ‐ ‐ ‐ 73,429 ‐ ‐ Expenditures Total ‐ 448,232 500,000 412,468 500,000 ‐ Revenues Less Expenditures ‐ 51,701 ‐ ‐ ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance ‐ 51,701 ‐ ‐ ‐ Beginning Fund Balance (0) (0) 51,701 51,701 ‐ Ending Fund Balance (0) 51,701 51,701 51,701 ‐ Fund Overview
FY2023‐2024 Expenditures
This fund is used to account for miscellaneous grants that are reimbursed through state, local or private funded/reimbursed.
Funding for the Development Code Update.
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City of West Covina FY 2023-24 Proposed Budget Page 230 Fund 233 ‐ Taskforce Reg. Autotheft Prev.
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service ‐ ‐ ‐ ‐ ‐ ‐ Revenue From Other Agencies 189,818 206,410 215,000 243,770 215,000 ‐ Revenue Total 189,818 206,410 215,000 243,770 215,000 ‐ Expenditures
Salaries & Benefits 184,329 205,593 214,317 229,238 209,968 (4,349) Allocated Costs ‐ ‐ ‐ ‐ ‐ ‐ Expenditures Total 184,329 205,593 214,317 229,238 209,968 (4,349) Revenues Less Expenditures 5,488 817 683 14,532 5,032 Net Transfers 285,377 ‐ ‐ ‐ ‐ Net Change in Fund Balance 290,865 817 683 14,532 5,032 Beginning Fund Balance (285,365) 5,500 6,305 6,305 20,837 Ending Fund Balance 5,500 6,305 6,988 20,837 25,869 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for staffing needs due to a surge in auto related thefts. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 231 Fund 234 ‐ Officer Wellness & Mental Health
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies ‐ ‐ ‐ 65,294 ‐ ‐ Revenue Total ‐ ‐ ‐ 65,294 ‐ ‐ Expenditures
Materials & Services ‐ ‐ ‐ ‐ 65,294 Expenditures Total ‐ ‐ ‐ ‐ 65,294 Revenues Less Expenditures ‐ ‐ ‐ 65,294 (65,294) Net Transfers 20,295 ‐ ‐ ‐ ‐ Net Change in Fund Balance 20,295 ‐ ‐ 65,294 (65,294) Beginning Fund Balance (20,295) ‐ ‐ ‐ 65,294 Ending Fund Balance ‐ ‐ ‐ 65,294 ‐ Fund Overview
FY2023‐2024 Expenditures
This fund accounts for the Officer Wellness and Mental Health grant, which is funded under Assembly Bill 178, Chapter 45, Statutes of 2022, Item 5227‐121‐0001 and administered by the Board of State and Community Corrections.
The Officer Wellness grant is for the purpose of improving officer wellness and expanding mental health sources as follows:
1. Establishing officer wellness units or expanding existing officer wellness units.
2. Establishing peer support units or expanding peer support units.
3. Services provided by a licensed mental health professional, counselor, or other professional that works with law enforcement.
4. Expanding multiagency mutual aid programs focused on officer wellness and mental health.
5. Other programs or services that are evidence based or have a successful track record of enhancing officer wellness.
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City of West Covina FY 2023-24 Proposed Budget Page 232 Fund 235 ‐ Measure M
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Taxes 1,535,411 1,884,128 1,531,800 1,961,700 2,205,644 673,844 Use of Money & Property 11,636 12,882 7,900 71,614 71,610 63,710 Revenue Total 1,547,048 1,897,011 1,539,700 2,033,314 2,277,254 737,554 Expenditures
Salaries & Benefits ‐ 6,828 ‐ ‐ ‐ ‐ Allocated Costs 11,622 32,600 32,600 32,600 32,810 210 Capital Assets 67,664 268,578 1,899,999 2,327,422 2,700,000 800,001 Expenditures Total 79,286 308,006 1,932,599 2,360,022 2,732,810 800,211 Revenues Less Expenditures 1,467,762 1,589,005 (392,899) (326,708) (455,556) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 1,467,762 1,589,005 (392,899) (326,708) (455,556) Beginning Fund Balance 2,580,330 4,048,091 5,637,096 5,637,096 5,310,388 Ending Fund Balance 4,048,091 5,637,096 5,244,197 5,310,388 4,854,832 Fund Overview
FY2023‐2024 Expenditures
Under Measure M, the City receives ½ 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.
Projects are outlined in the Capital Improvement Program. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 233 Fund 236 ‐ Measure A
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Property Tax ‐ ‐ 408,000 400,000 ‐ (408,000) Revenue From Other Agencies 328,954 3,230 ‐ ‐ ‐ ‐ Revenue Total 328,954 3,230 408,000 400,000 ‐ (408,000) Expenditures
Capital Assets 328,954 3,230 ‐ 400,000 ‐ ‐ Expenditures Total 328,954 3,230 ‐ 400,000 ‐ ‐ Revenues Less Expenditures ‐ ‐ 408,000 ‐ ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance ‐ ‐ 408,000 ‐ ‐ Beginning Fund Balance ‐ ‐ ‐ ‐ ‐ Ending Fund Balance ‐ ‐ 408,000 ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
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 amount is held by Los Angeles County in escrow and distributed when requested on a cost‐reimbursement. 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.
There are not any new expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 234 Fund 237 ‐ SB1 ‐ Road Maintenance Rehab
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 1,966,902 2,155,426 2,418,468 2,377,183 2,709,511 291,043 Use of Money & Property 3,212 12,977 3,990 32,890 32,800 28,810 Revenue Total 1,970,114 2,168,403 2,422,458 2,410,073 2,742,311 319,853 Expenditures
Capital Assets 1,426,498 2,000,640 3,645,077 6,187,919 4,100,000 454,923 Expenditures Total 1,426,498 2,000,640 3,645,077 6,187,919 4,100,000 454,923 Revenues Less Expenditures 543,617 167,763 (1,222,619) (3,777,846) (1,357,689) Net Transfers 3,910,898 539,002 567,200 567,200 567,200 Net Change in Fund Balance 4,454,515 706,765 (655,419) (3,210,646) (790,489) Beginning Fund Balance 0 4,454,515 5,161,280 5,161,280 1,950,634 Ending Fund Balance 4,454,515 5,161,280 4,505,861 1,950,634 1,160,145 Fund Overview
FY2023‐2024 Expenditures
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 SB1 funding for street improvements such as residential road rehabilitation.
Projects are outlined in the Capital Improvement Program. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 235 Fund 238 ‐ Law Enforcement Tobacco Grant
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 38,290 ‐ 173,082 253,634 ‐ (173,082) Revenue Total 38,290 ‐ 173,082 253,634 ‐ (173,082) Expenditures
Salaries & Benefits 8,083 150,734 173,082 182,723 ‐ (173,082) Expenditures Total 8,083 150,734 173,082 182,723 ‐ (173,082) Revenues Less Expenditures 30,207 (150,734) ‐ 70,911 ‐ Net Transfers ‐ ‐ ‐ 79,823 ‐ Net Change in Fund Balance 30,207 (150,734) ‐ 150,734 ‐ Beginning Fund Balance (30,207) (0) (150,734) (150,734) (0) Ending Fund Balance (0) (150,734) (150,734) (0) (0) Fund Overview
FY2023‐2024 Expenditures
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.
There are not any new expenditures planned for the current fiscal year. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 236 Fund 240 ‐ Measure H
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 299,497 302,826 50,000 237,492 ‐ (50,000) Revenue Total 299,497 302,826 50,000 237,492 ‐ (50,000) Expenditures
Salaries & Benefits 26,723 23,918 ‐ ‐ ‐ ‐ Materials & Services 268,015 249,644 50,000 42,699 50,000 ‐ Expenditures Total 294,738 273,562 50,000 42,699 50,000 ‐ Revenues Less Expenditures 4,759 29,264 ‐ 194,793 (50,000) Net Transfers ‐ 33,000 ‐ ‐ ‐ Net Change in Fund Balance 4,759 62,264 ‐ 194,793 (50,000) Beginning Fund Balance (62,535) (57,776) 4,488 4,488 199,281 Ending Fund Balance (57,776) 4,488 4,488 199,281 149,281 Fund Overview
FY2023‐2024 Expenditures
This fund accounts for funding received and expenditures related to prevent and combat homelessness.
Funding will be used to fund the contract with L.A. CADA for homeless services. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 237 Fund 241 ‐ CASP Certification & Training
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Revenue From Other Agencies 19,145 ‐ 24,333 22,386 22,610 22,610 Revenue Total 19,145 24,333 ‐ 22,386 22,610 22,610 Revenues Less Expenditures 19,145 24,333 ‐ 22,386 22,610 Net Transfers 64,314 ‐ ‐ ‐ ‐ Net Change in Fund Balance 83,459 24,333 ‐ 22,386 22,610 Beginning Fund Balance ‐ 83,500 107,791 107,791 130,177 Ending Fund Balance 83,500 107,791 107,791 130,177 152,787 Fund Overview
FY2023‐2024 Expenditures
This fund accounts for funding received and expenditure incurred to support jailer mental health awareness training programs.
There are not any new expenditures planned for the current fiscal year. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 238 Fund 242 ‐ Sportsplex
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service ‐ 147,102 326,000 98,912 224,000 (102,000) Other Revenues ‐ 5,851 5,900 800 800 (5,100) Use of Money & Property ‐ 70,928 81,930 61,855 62,800 (19,130) Revenue Total ‐ 223,881 413,830 161,567 287,600 (126,230) Expenditures
Salaries & Benefits ‐ 400,127 306,378 446,157 511,263 204,885 Materials & Services 106,864 582,137 288,000 407,758 394,100 81,100 Expenditures Total 106,864 982,264 594,378 853,915 905,363 285,985 Revenues Less Expenditures (106,864) (758,383) (180,548) (692,348) (617,763) Net Transfers 106,864 754,253 180,548 696,478 617,763 Net Change in Fund Balance ‐ (4,130) ‐ 4,130 ‐ Beginning Fund Balance (0) (0) (4,130) (4,130) (0) Ending Fund Balance (0) (4,130) (4,130) (0) (0) Fund Overview
FY2023‐2024 Expenditures
Schedule of Positions
FY 2020‐21
Actual
FY 2021‐22
Actual
FY 2022‐23
Estimate
FY 2023‐24
Proposed Change
Full‐Time
Community Services Coordin 11110
Maintenance Worker II 0 0 3 3 0
Maintenance Worker III 0 0 1 1 0
Full‐Time Total 11550
Limited Service PT
Recreation Leader 08660
Recreation Site Coordinator 00110
Limited Service PT Total 08770
Grand Total 1 9 12 12 0
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.
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. __________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 239 Fund 361 ‐ Self Insurance General/Auto Liab
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service ‐ 15,911 ‐ 908 ‐ ‐ Interdept Charges 2,201,500 2,201,600 2,201,600 2,201,600 3,127,700 926,100 Other Revenues 57,059 70,478 ‐ ‐ ‐ ‐ Revenue Total 2,258,559 2,287,988 2,201,600 2,202,508 3,127,700 926,100 Expenditures
Materials & Services 2,532,856 3,453,322 1,650,000 3,055,200 3,127,700 1,477,700 Expenditures Total 2,532,856 3,453,322 1,650,000 3,055,200 3,127,700 1,477,700 Revenues Less Expenditures (274,297) (1,165,334) 551,600 (852,692) ‐ Net Transfers 3,966,682 1,148,243 ‐ 867,300 ‐ Net Change in Fund Balance 3,692,385 (17,092) 551,600 14,608 ‐ Beginning Fund Balance (3,658,202) 34,184 17,092 17,092 31,700 Ending Fund Balance 34,184 17,092 568,692 31,700 31,700 Fund Overview
FY2023‐2024 Expenditures
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.
The allocation percentages for FY2023‐24 are proposed to remain the same.
FY2023‐2024 expenses are based on Projected Ultimate Limited Losses for 2022/23 from latest Actuarial Report.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 240 Fund 363 ‐ Self‐Insurance Workers' Comp
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Interdept Charges 1,831,011 1,885,129 1,375,395 1,375,395 1,497,039 121,644 Revenue Total 1,831,011 1,885,129 1,375,395 1,375,395 1,497,039 121,644 Expenditures
Materials & Services 797,960 1,751,065 1,378,000 2,109,271 2,054,954 676,954 Expenditures Total 797,960 1,751,065 1,378,000 2,109,271 2,054,954 676,954 Revenues Less Expenditures 1,033,051 134,063 (2,605) (733,876) (557,915) Net Transfers ‐ (448,243) ‐ (617,300) ‐ Net Change in Fund Balance 1,033,051 (314,180) (2,605) (1,351,176) (557,915) Beginning Fund Balance 1,836,725 2,869,776 2,555,596 2,555,596 1,204,420 Ending Fund Balance 2,869,776 2,555,596 2,552,991 1,204,420 646,505 Fund Overview
FY2023‐2024 Expenditures
Funding for workers’ compensation is derived from a percentage charge of all salaries with different rates levied for the various employee categories.
FY2023‐2024 expenses are based on Projected Ultimate Limited Losses for 2022/23 from latest Actuarial Report.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 241 Fund 365 ‐ Fleet Management
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service ‐ ‐ ‐ 3,518 ‐ ‐ Interdept Charges 1,038,187 1,515,130 1,474,865 1,823,500 1,786,200 311,335 Other Revenues 31,545 5,257 ‐ ‐ ‐ ‐ Use of Money & Property 266,386 44,398 ‐ ‐ ‐ ‐ Revenue Total 1,336,117 1,564,785 1,474,865 1,827,018 1,786,200 311,335 Expenditures
Salaries & Benefits 69,432 81,553 17,765 95,990 2,800 (14,965) Materials & Services 1,680,790 1,430,777 1,454,000 1,727,510 1,780,300 326,300 Allocated Costs 380 2,482 3,100 ‐ 3,100 ‐ Expenditures Total 1,750,602 1,514,811 1,474,865 1,823,500 1,786,200 311,335 Revenues Less Expenditures (414,485) 49,974 ‐ 3,518 ‐ Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (414,485) 49,974 ‐ 3,518 ‐ Beginning Fund Balance 601,499 187,014 236,988 236,988 240,506 Ending Fund Balance 187,014 236,988 236,988 240,506 240,506 Fund Overview
FY2023‐2024 Expenditures
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.
Funding includes fuel and vehicle repair costs.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 242 Fund 367 ‐ Vehicle Replacement
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Licenses & Permits ‐ ‐ 465,000 ‐ ‐ (465,000) Revenue Total ‐ ‐ 465,000 ‐ ‐ (465,000) Expenditures
Materials & Services 166,734 ‐ ‐ ‐ ‐ ‐ Capital Assets ‐ 79,842 375,000 500,940 200,000 (175,000) Expenditures Total 166,734 79,842 375,000 500,940 200,000 (175,000) Revenues Less Expenditures (166,734) (79,842) 90,000 (500,940) (200,000) Net Transfers ‐ 142,342 ‐ 714,000 ‐ Net Change in Fund Balance (166,734) 62,500 90,000 213,060 (200,000) Beginning Fund Balance 104,282 (62,452) 48 48 213,108 Ending Fund Balance (62,452) 48 90,048 213,108 13,108 Fund Overview
FY2023‐2024 Expenditures
This fund accounts for the replacement of vehicles to update the fleet and save on maintenance costs.
Appropriations have been set aside for new equipment and vehicles that cannot be purchased with AQMD funds.
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 243 Fund 368 ‐ Retirement Health Savings Plan
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Use of Money & Property 1,195 867 400 1,990 1,990 1,590 Revenue Total 1,195 867 400 1,990 1,990 1,590 Expenditures
Salaries & Benefits 23,900 ‐ ‐ 3,900 4,000 4,000 Expenditures Total 23,900 ‐ ‐ 3,900 4,000 4,000 Revenues Less Expenditures (22,705) 867 400 (1,910) (2,010) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance (22,705) 867 400 (1,910) (2,010) Beginning Fund Balance 368,073 345,368 346,235 346,235 344,325 Ending Fund Balance 345,368 346,235 346,635 344,325 342,315 Fund Overview
FY2023‐2024 Expenditures
This fund accounts for the set‐aside lump sum benefits for retiring employees.
There are not any new expenditures planned for the current fiscal year. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 244 Fund 375 ‐ Police Enterprise
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Charges For Service ‐ 43 ‐ ‐ ‐ ‐ Sales 758,120 916,416 645,000 635,400 647,200 2,200 Use of Money & Property ‐ 429 80 30 80 ‐ Revenue Total 758,120 916,888 645,080 635,430 647,280 2,200 Expenditures
Salaries & Benefits 154,213 129,638 168,631 137,839 133,798 (34,833) Materials & Services 71,809 66,705 73,200 86,500 83,800 10,600 Allocated Costs 249,649 523,568 ‐ ‐ 468,400 468,400 Capital Assets ‐ ‐ ‐ ‐ ‐ ‐ Expenditures Total 475,671 719,911 241,831 224,339 685,998 444,167 Revenues Less Expenditures 282,449 196,977 403,249 411,091 (38,718) Net Transfers ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balance 282,449 196,977 403,249 411,091 (38,718) Beginning Fund Balance (441,097) (158,648) 38,329 38,329 449,420 Ending Fund Balance (158,648) 38,329 441,578 449,420 410,702 Fund Overview
FY2023‐2024 Expenditures
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.
Funding is for up keep of the software that is currently being phaseout: telephone/internet and software fees
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City of West Covina FY 2023-24 Proposed Budget Page 245 Fund 810 ‐ Redevelopment Obligation Ret.
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Property Tax 6,775,409 5,427,012 13,000,400 2,584,850 2,583,344 (10,417,056) Use of Money & Property 2,455 18,594 1,710 52,284 14,600 12,890 Revenue Total 6,777,864 5,445,606 13,002,110 2,637,134 2,597,944 (10,404,166) Expenditures
Salaries & Benefits ‐ ‐ ‐ 7,161 ‐ ‐ Materials & Services 4,568,033 2,311,720 ‐ 158,738 128,702 128,702 Debt Service 2,180,486 1,876,851 ‐ ‐ 1,441,906 1,441,906 Expenditures Total 6,748,519 4,188,571 ‐ 165,899 1,570,608 1,570,608 Revenues Less Expenditures 29,346 1,257,035 13,002,110 2,471,235 1,027,336 Net Transfers (3,931,966) (2,113,270) (1,432,558) (1,682,558) (1,681,880) Net Change in Fund Balance (3,902,620) (856,235) 11,569,552 788,677 (654,544) Beginning Fund Balance 9,046,024 5,143,404 4,287,169 4,287,169 5,075,846 Ending Fund Balance 5,143,404 4,287,169 15,856,721 5,075,846 4,421,303 Fund Overview
FY2023‐2024 Expenditures
ROPS Line Item # Amount
3 1,431,880
10 108,502
12 250,000
45 8,000
60 200
117 1,000
119 2,000
140 1,429,406
141 1,500
144 20,000
3,252,488
(669,144)
2,583,344
2017 Tax Allocation Refunding Bonds
2017 Tax Allocation Refunding Bonds
Anticipated/Existing Litigation
Total RPTTF Approved for Distribution
RPTTF Authorized including Administrative Costs
ROPS 20‐21 Prior Period Adjustment (PPA)
SA Administrative Budget
1998 ‐ 2006 Bonds
Special Assessments on RDA‐owned parcels
Bond Disclosure
Interim Arbitrage Report
This fund tracks Redevelopment Property TaxTrust Fund (RPTTF) funds received from the State in relation to redevelopment agencies. Expenditures are incurred on allowable expenses approved by the Department of Finance.
Funding includes paying off allowable expenditures and debt payments relating to the Successor Agency, as approved by the Department of Finance. Below is the Recognized Obligation Payment Schedule (ROPS) for the next fiscal year.
Obligation Name
2006 Lease Revenues Bonds
CSS ‐ CFD
__________________________
__________________________
City of West Covina FY 2023-24 Proposed Budget Page 246 Fund 815 ‐ Successor Agency Admin.
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Expenditures
Salaries & Benefits 65,560 71,846 49,907 67,353 50,238 331 Materials & Services 98,639 41,354 ‐ 40,000 40,000 40,000 Expenditures Total 164,199 113,199 49,907 107,353 90,238 40,331 Revenues Less Expenditures (164,199) (113,199) (49,907) (107,353) (90,238) Net Transfers 857,007 113,199 (200,093) 107,353 90,238 Net Change in Fund Balance 692,809 ‐ (250,000) ‐ ‐ Beginning Fund Balance (692,809) (0) ‐ ‐ ‐ Ending Fund Balance (0) (0) (250,000) ‐ ‐ Fund Overview
FY2023‐2024 Expenditures
The Successor Agency Administation Fund is used to keep track of administrative costs relating to final disbursement and management of the Successor Agency.
Successor Agency has projected expenditures for personnel costs and overhead charges to the City, as approved by the Department of Finance.
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City of West Covina FY 2023-24 Proposed Budget Page 247 Fund 820 ‐ Successor Housing Agency
FY2020‐21
Actual
FY2021‐22
Actual
Original
Budget
FY2022‐23
Estimated
FY2022‐23
Proposed
Budget
FY2023‐24
Increase/
(Decrease)
Revenue
Other Revenues 98,802 20,100 ‐ ‐ ‐ ‐ Use of Money & Property 385,981 335,322 22,790 72,070 72,000 49,210 Revenue Total 484,783 355,422 22,790 72,070 72,000 49,210 Expenditures
Salaries & Benefits 733,104 513,172 574,155 705,598 413,197 (160,958) Materials & Services 235,174 371,915 564,948 564,948 564,948 ‐ Expenditures Total 968,277 885,087 1,139,103 1,270,546 978,145 (160,958) Revenues Less Expenditures (483,494) (529,666) (1,116,313) (1,198,476) (906,145) Net Transfers ‐ (33,000) ‐ ‐ ‐ Net Change in Fund Balance (483,494) (562,666) (1,116,313) (1,198,476) (906,145) Beginning Fund Balance 24,491,816 24,008,322 23,445,656 23,445,656 22,247,180 Ending Fund Balance 24,008,322 23,445,656 22,329,343 22,247,180 21,341,035 Fund Overview
FY2023‐2024 Expenditures
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.
Expenditures will be used for Housing Element update, Housing Preservation home loans, graffiti control and personnel.
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City of West Covina FY 2023-24 Proposed Budget Page 248 Schedule of Positions
Authority
The 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 positions are included as reference but may be adjusted to maintain a set number of hours.
Summary of Changes
In FY 2021-22 Council added ten new Police Officers, ten new Maintenance Workers, and ten part-time Code Enforcement Officers.
Community Development
A full-time Code Enforcement Manager has been upgraded to Code Enforcement Director in FY2023-2024.
Additionally, one Economic Development Project Coordinator has been upgraded to Economic Development Project Manager position.
Human Resources
A Human Resources Technician was upgraded to Senior Human Resources Technician in FY2022-2023.
Public Services
A Senior Maintenance Worker Position was removed to create a Street Maintenance Supervisor position.
Additionally, the underfilled Maintenance Services Coordinator position has been replaced by Fleet Services Coordinator.
Summary of FY2023-24 Positions
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Estimate
FY 2023-24
Proposed Change
Full-Time
Sworn 162 173 172 172 0
Non-Sworn 127 127 144 144 0
Subtotal Full-Time 289 300 316 316 0
Limited Service/Part-Time 7 98 91 89 -2
Grand Total 296 398 407 405 -2
Admin.
City
Clerk
Community
Development Finance Fire
Human
Resources Police
Public
Services Total
Full-Time Sworn 70 102 172
Full-Time Non-Sworn 5 2 15 15 5 4 49 49 144
Subtotal Full-Time 5 2 15 15 75 4 151 49 316
Limited-Service PT 9 52 61
Part-Time 1 10 3 1 1 10 2 28
Grand Total 5 3 25 18 76 5 170 103 405
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City of West Covina FY 2023-24 Proposed Budget Page 249 Schedule of Positions
FY 2020‐21
Actual
FY 2021‐22
Actual
FY 2022‐23
Estimate
FY 2023‐24
Proposed Change
Administration
Full‐Time
Administrative Assistant II 1 0 0 0 0
Assistant City Manager 1 2 2 2 0
City Manager 1 1 1 1 0
Exec Assistant To City Manager 1 1 1 1 0
Sr Administrative Assistant 0 1 1 1 0
Full‐Time Total 4 5 5 5 0
Administration Total 4 5 5 5 0
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 1 1 1 1 0
City Clerk Total 3 3 3 3 0
Community Development
Full‐Time
Administrative Assistant I 1 1 2 20
Code Enforcement Director 0 0 0 1 1
Code Enforcement Manager 1 1 1 0 ‐1
Code Enforcement Officer 0 0 4 4 0
Code Enforcement Supervisor 1 1 1 1 0
Econ Dev Housing Manager 1 1 1 1 0
Econ Dev Project Coordinator 1 1 2 1 ‐1
Econ Dev Project Manager 0 0 0 1 1
Economic Dev Specialist 1 1 0 0 0
Planning Assistant 2 1 1 1 0
Planning Associate 0 1 1 1 0
Planning Manager 1 1 1 1 0
Sr Administrative Assistant 2 2 1 1 0
Full‐Time Total 11 11 15 15 0
Part‐Time
Code Enforcement Officer 2 14 6 7 1
Office Aide III 0 1 1 1 0
Planning Aide 0 0 1 1 0
Planning Intern 0 1 1 1 0
Part‐Time Total 2 16 9 10 1
Community Development Total 13 27 24 25 1
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City of West Covina FY 2023-24 Proposed Budget Page 250 Schedule of Positions
FY 2020‐21
Actual
FY 2021‐22
Actual
FY 2022‐23
Estimate
FY 2023‐24
Proposed Change
Finance
Full‐Time
Account Clerk 1 1 1 1 0
Accountant 4 2 2 2 0
Accounting Technician 1 0 0 0 0
Administrative Assistant I 1 0 0 00
Assistant Finance Director 1 1 1 1 0
Communications Technician 1 0 0 0 0
Computer Services Technician 1 1 1 1 0
Finance Director 1 1 1 1 0
GIS Analyst 0 0 1 1 0
Information Tech Analyst I 1 1 1 10
Information Technology Manager 1 1 1 1 0
Payroll Specialist 0 2 2 2 0
Purchasing Manager 1 1 1 1 0
Senior Account Clerk 1 1 1 1 0
Senior Accountant 0 1 1 1 0
Sr Administrative Assistant 0 1 1 1 0
Full‐Time Total 15 14 15 15 0
Part‐Time
Cable Production Assistant 0 1 1 1 0
Intern ‐ It 0 2 1 1 0
Management Analyst I 2 1 0 00
Sr Communications Technician 0 1 1 1 0
Part‐Time Total 2 5 3 3 0
Finance Total 17 19 18 18 0
Fire
Full‐Time Sworn
Assistant Fire Chief 3 3 3 3 0
Fire Captain 15 16 15 15 0
Fire Chief 1 1 1 1 0
Fire Engineer 15 15 15 15 0
Firefighter 3 9 9 9 0
Firefighter/Paramedic 33 27 27 27 0
Full‐Time Sworn Total 70 71 70 70 0
Full‐Time
Administrative Aide 1 2 2 2 0
Fire Protection Specialist 1 1 1 1 0
Management Analyst I 1 0 1 10
Senior Account Clerk 1 0 0 0 0
Sr Administrative Assistant 1 1 1 1 0
Full‐Time Total 5 4 5 5 0
Part‐Time
Fire Protection Specialist 0 1 2 1 ‐1
Part‐Time Total 0 1 2 1 ‐1
Fire Total 75 76 77 76 ‐1
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City of West Covina FY 2023-24 Proposed Budget Page 251 Schedule of Positions
FY 2020‐21
Actual
FY 2021‐22
Actual
FY 2022‐23
Estimate
FY 2023‐24
Proposed Change
Human Resources
Full‐Time
Administrative Assistant II 1 1 0 0 0
Human Resources Analyst I 1 0 1 10
Human Resources Director 1 1 1 1 0
Human Resources Manager 0 1 1 1 0
Human Resources Technician 1 1 0 0 0
Sr. Human Resources Technician 0 0 1 1 0
Full‐Time Total 4 4 4 4 0
Part‐Time
Intern 0 0 1 1 0
Part‐Time Total 0 0 1 1 0
Human Resources Total 4 4 5 5 0
Police
Full‐Time Sworn
Corporal 17 17 17 17 0
Lieutenant 6 6 6 6 0
Officer 53 57 61 61 0
Police Captain 2 2 2 2 0
Police Chief 1 1 1 1 0
Police Officer Recruit 0 6 2 2 0
Sergeant 13 13 13 13 0
Full‐Time Sworn Total 92 102 102 102 0
Full‐Time
Administrative Assistant I 1 0 0 00
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 8 8 8 0
Criminal Justice Res Analyst I 1 1 1 10
Forensic Specialist Supervisor 0 1 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 1 1 1 0
Police Records Specialist I 6 3 3 30
Police Records Specialist II 4 4 4 4 0
Police Records Supervisor 1 0 1 1 0
Public Safety Dispatcher 10 8 8 8 0
Sr Administrative Assistant 2 2 2 2 0
Sr Communications Operator 3 4 4 4 0
User Support Specialist 1 1 1 1 0
Victim Advocate 1 1 1 1 0
Full‐Time Total 55 48 49 49 0
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City of West Covina FY 2023-24 Proposed Budget Page 252 Schedule of Positions
FY 2020‐21
Actual
FY 2021‐22
Actual
FY 2022‐23
Estimate
FY 2023‐24
Proposed Change
Part‐Time
Administrative Aide 0 3 0 0 0
Office Aide III 0 2 2 2 0
Pd Lieutenant ‐ Level 1 Reserv 0 1 1 1 0
Pd Officer ‐ Level 1 01 1 1 0
Pd Reserve Commander 0 1 1 1 0
Pd Reserve Sergeant ‐ Level 1 0 1 1 10
Police Background Investigator 0 0 3 3 0
Sr Communications Operator 1 1 1 1 0
Part‐Time Total 1 10 10 10 0
Limited Service PT
Police Cadet 0 7 9 9 0
Limited Service PT Total 0 7 9 9 0
Police Total 148 167 170 170 0
Public Services
Full‐Time
Administrative Assistant I 2 1 1 10
Administrative Assistant II 1 2 2 2 0
Building Maintenance Leadworker 1 1 1 1 0
Community Services Coordinator 2 4 3 3 0
Contract Coordinator 1 0 0 0 0
Electrician I0 1 1 1 0
Electrician II 1 1 1 1 0
Electrician Leadworker 1 0 0 0 0
Equipment Operator 1 1 1 1 0
Fleet Services Coordinator 1 0 0 1 1
Head Cook 1 1 1 1 0
Maintenance Leadworker 3 0 2 2 0
Maintenance Services Supervisor 1 0 0 0 0
Maintenance Svcs Coordinator 0 3 3 2 ‐1
Maintenance Worker II 8 17 22 22 0
Maintenance Worker III 1 1 4 4 0
Management Analyst I 1 1 1 10
Office Assistant II 0 1 1 1 0
Operations Technician 1 0 0 0 0
Public Services Deputy Director 0 1 1 1 0
Public Services Manager 1 1 1 1 0
Public Services Superintendent 1 1 1 1 0
Recreation Services Supervisor 1 0 1 1 0
Senior Account Clerk 1 0 0 0 0
Senior Maintenance Worker 0 1 1 0 ‐1
Street Maintenance Supervisor 0 0 0 1 1
Full‐Time Total 31 39 49 49 0
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City of West Covina FY 2023-24 Proposed Budget Page 253 Schedule of Positions
FY 2020‐21
Actual
FY 2021‐22
Actual
FY 2022‐23
Estimate
FY 2023‐24
Proposed Change
Part‐Time
Assistant Cook 1 1 1 1 0
Maintenance Assistant 0 1 1 1 0
Part‐Time Total 1 2 2 2 0
Limited Service PT
Day Care Director 0 3 3 3 0
Day Care Teacher 0 5 5 3 ‐2
Office Assistant I 0 0 1 10
Recreation Assistant 0 1 0 0 0
Recreation Leader 0 38 35 35 0
Recreation Site Coordinator 0 9 10 10 0
Limited Service PT Total 0 56 54 52 ‐2
Public Services Total 32 97 105 103 ‐2
Grand Total 296 398 407 405 ‐2
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City of West Covina FY 2023-24 Proposed Budget Page 254 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, a 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 2023-24 Proposed Budget Page 255 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 July 1 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 an excess of current assets over current liabilities.
Gann Appropriations Limit - Article XIIIB 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 the 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 2023-24 Proposed Budget Page 256 Glossary of Terms
Quarterly Financial Reports - Quarterly comparisons of budgeted with actual revenues and expenditures to date. These reports provide decision makers with 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 on 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. __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 257 Glossary of Acronyms
AB 939 California Integrated Waste Management Act of 1989 ABC Alcohol Beverage Control
AFG Assistance to Firefighters Grant
APL Available Property Listing
ARPA American Rescue Plan Act of 2021
BID Business Improvement District
BSCC Board of State and Community Corrections
CalPERS California Public Employees' Retirement System
CDC Community Development Commission
CDPH California Department of Public Health
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
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City of West Covina FY 2023-24 Proposed Budget Page 258 Glossary of Acronyms
RDAs Redevelopment Agencies
RFP Request for Proposal
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
UAAL Unfunded Accrued Actuarial Liability (UAAL)
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City of West Covina FY 2023-24 Proposed Budget Page 259 Page intentionally left blank.
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City of West Covina FY 2023-24 Proposed Budget Page 260 Long-Range
Financial Forecast
FISCAL YEARS ENDING 2024 TO 2028
City of West Covina
WWW.WESTCOVINA.ORG | 1444 W GARVEY AVE, WEST COVINA CA, 91790 __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 261 City of West Covina Long-Range Financial Forecast: FYE 2024-2028 Overview
The purpose of this forecast is to provide long-term context for annual decisions that will be made with the Fiscal Year Ending (FYE) 2024 Budget and FYE 2024-2028 Capital Improvement Plan. This forecast was developed to create a forward-looking, conservative baseline budgetary outlook for the City’s General Fund under a given set of revenue and expenditure growth assumptions.
The revenue and expenditure growth assumptions were originally developed in 2020 for the bond issuance and have been updated based on recent trends. Salaries and Benefits have been updated to reflect the average increase from the current memorandums of understandings. The base year for this forecast is FYE 2023 which is estimated to be back to pre-COVID conditions.
Revenue
The City’s major revenue sources include property taxes and sales tax. Each of these revenue sources are driven by the growth of the local economy and the City’s population. This is also true of several of the City’s other revenue sources including fees and charges for service, franchise taxes, and licenses and permits.
Revenue Growth Assumptions
▪ The growth assumptions were established by the 2020 forecast. ▪ Based on prior year actuals Property Tax is assumed to increase by 2.5%. ▪ The Property Tax in Lieu of Vehicle License Fee grows with estimated increase in assessed valuation. ▪ Sales Tax estimates are provided by HdL and are forecasted to decrease by 0.5% in FY2023-24 due to the anticipated recession but then rebound back to 2.7% in FYE 2025. ▪ The forecast assumes that the Redevelopment Agency’s In-Lieu portion of the City’s 1% Local Sales and Use Tax will go back to the General Fund in FYE 2024. ▪ Transient Occupancy Tax is projected to grow by 2% each year. ▪ Development-related fees(including building permits) have spiked in recent years but are anticipated to subside in the upcoming year and are assumed to remain level throughout the forecast.
Table 1. Forecasted Revenue Growth Assumptions
Major Revenue Source FYE 2024 FYE 2025 FYE 2026 FYE 2027 FYE 2028 Property Tax 2.5% 2.5% 2.5% 2.5% 2.5%
Sales Tax -0.5% 2.7% 3.0% 3.2% 3.2%
Franchise Fees 0.5% 0.5% 0.5% 0.5% 0.5%
Transient Occupancy Tax 2.0% 2.0% 2.0% 2.0% 2.0%
Business License Tax 1.0% 1.0% 1.0% 1.0% 1.0%
Rent 1.2% 1.2% 1.2% 1.2% 1.2%
Fines 0.0% 0.0% 0.0% 0.0% 0.0%
Ambulance Services 0.0% 0.0% 0.0% 0.0% 0.0%
Development Permits Fees 0.0% 0.0% 0.0% 0.0% 0.0%
Recreation Fees 0.0% 0.0% 0.0% 0.0% 0.0%
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City of West Covina FY 2023-24 Proposed Budget Page 262 City of West Covina Long-Range Financial Forecast: FYE 2024-2028 Expenditure Overview
Expenditures are forecasted for the City’s two major funds: General and Debt Service. The baseline forecast presented herein includes expenditures already approved by and/or committed to by the City Council. Rising costs due to inflation, and/or interest rates are also anticipated and included in this forecast through growth factors applied to each forecast category.
Expenditure Growth Assumptions
▪ Base salaries have been projected to reflect the increases per the current memorandums of understanding. No increases are assumed after the contracted period. ▪ The forecast assumes recruitment of all FYE 2022 Budgeted positions with an annual estimated vacancy savings within larger staffing groups.
▪ Projected employer contributions to California Public Employees’ Retirement System (CalPERS) are based on the latest Actuarial Valuation.
▪ Modest increases in expenditures are forecasted for Materials & Services, Fuel, Utilities, etc. ▪ The forecast does not assume increases in contributions to Other Post Employment Benefits (OPEB).
Table 2. Forecasted Expenditure Growth Assumptions
Expenditures FYE 2024 FYE 2025 FYE 2026 FYE 2027 FYE 2028 Personnel Services Costs
Worker's Compensation 2.0% 2.0% 2.0% 2.0% 2.0%
Group Life 1.0% 1.0% 1.0% 1.0% 1.0%
Group LTD 1.0% 1.0% 1.0% 1.0% 1.0%
Health Plans 3.0% 3.0% 3.0% 3.0% 3.0%
Dental Plans 2.0% 2.0% 2.0% 2.0% 2.0%
Vision Plans 2.0% 2.0% 2.0% 2.0% 2.0%
CalPERS Miscellaneous 3.2% -1.7% -1.0% -1.0% -1.1%
CalPERS Safety 10.1% -2.3% -2.3% -2.3% -2.8%
Materials and Services Costs
Other Materials and Services 1.5% 1.5% 1.5% 1.5% 1.5%
Contract / Professional Services 1.0% 1.0% 1.0% 1.0% 1.0% Capitalized Lease Payments 0.0% 0.0% 0.0% 0.0% 0.0%
Insurance 1.5% 1.5% 1.5% 1.5% 1.5%
Legal 2.0% 2.0% 2.0% 2.0% 2.0%
Utilities 1.5% 1.5% 1.5% 1.5% 1.5%
Information Technology 1.5% 1.5% 1.5% 1.5% 1.5%
Audit Costs 2.0% 2.0% 2.0% 2.0% 2.0%
Bank Fees 0.0% 0.0% 0.0% 0.0% 0.0%
Fuel Usage 2.0% 2.0% 2.0% 2.0% 2.0%
Animal Control Contract 0.0% 0.0% 0.0% 0.0% 0.0%
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City of West Covina FY 2023-24 Proposed Budget Page 263 City of West Covina Long-Range Financial Forecast: FYE 2024-2028 General Fund Projections
Based on the revenue and expenditure assumptions, the General Fund is anticipated to have positive revenue over expenditures for the forecasted period. This positive excess is modest in FYE 2024 ($344,000), as a recession is anticipated, but increases in the outer years to over $5 million in FYE 2028. Additionally, reserves are anticipated to increase over the upcoming years from 26% in FYE 2022 to 36% in FYE 2028.
It is important to reiterate that the forecast does not include any increase in salaries in FYE 2025-2028, since it is outside the contracted period, or increase contributions to OPEB.
Figure 1. Forecasted General Fund Revenue and Expenditures Figure 2. Forecasted General Fund Ending Fund Balance (Unassigned) $3,415 $402 $344 $1,107
$2,678 $3,631 $5,069
$(5,000)
$(3,000)
$(1,000)
$1,000
$3,000
$5,000
$7,000
Actual
FYE 2022
Estimate
FYE 2023
Forecast
FYE 2024
Forecast
FYE 2025
Forecast
FYE 2026
Forecast
FYE 2027
Forecast
FYE 2028
$60
$65
$70
$75
$80
$85
$90
ANNUAL SURPLUS / (DEFICIT)
Thousands
ANNUAL REVENUES / EXPENDITURES
Millions
General Fund Revenue and Expenditures
General Fund Revenues General Fund Expenditures
$20 $17 $17 $18 $21 $25 $30
26%
21% 22% 23%
26%
30%
36%
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
$0
$5
$10
$15
$20
$25
$30
$35
Actual
FYE 2022
Estimate
FYE 2023
Forecast
FYE 2024
Forecast
FYE 2025
Forecast
FYE 2026
Forecast
FYE 2027
Forecast
FYE 2028
Unassigned Reserve as % of
Base Expenditures
General Fund Balance
Millions
E ndi ng G e ne r al Fund B al anc e - U nas s i gned
Unassigned Fund Balance Unassigned Reserve as % of Base Expenditures __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 264 City of West Covina Long-Range Financial Forecast: FYE 2024-2028 Future Pension Costs
The City currently has a total of two pension plans administered by CalPERS and two retirement enhancement plans administered by Public Agency Retirement System plans (PARS).
The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. In 2020, the City issued taxable Lease Revenue Bonds to provide financing to pay the City’s unfunded pension liabilities to CalPERS. This replaced unfunded liability paid directly to CalPERS.
Table 3. Projected CalPERS Rates.
CalPERS Rates FYE 2023 FYE 2024 FYE 2025 FYE 2026 FYE 2027 FYE 2028 Miscellaneous 9.56% 9.87% 9.70% 9.60% 9.50% 9.40%
Safety 20.64% 22.72% 22.20% 21.70% 21.20% 20.60%
The PARS retirement enhancement plan consists of an EPMC replacement supplemental retirement plan and a supplemental retirement plan for executive staff and City Council. The City makes all contributions to these plans. Participants do not make any contributions. The City is currently only funding the benefit payments payable each year.
Figure 3. Forecasted Pension Employer Costs
Other Post Employment Benefits (OPEB)
The City administers a single-employer defined benefit plan which provides healthcare benefits to eligible retirees and their dependents in accordance with various labor agreements. The table below summarizes these costs over the forecast period.
Table 4. Retiree Benefits
Retiree Benefit ($ Millions) FYE 2023 FYE 2024 FYE 2025 FYE 2026 FYE 2027 FYE 2028 Medical 2.15 2.22 2.28 2.35 2.42 2.50
Health Savings Plan 0.28 0.35 0.35 0.35 0.35 0.35
Total $2.43 $2.57 $2.63 $2.70 $2.77 $2.85
$6 $6
$5 $5 $5 $5 $5
$-
$1
$2
$3
$4
$5
$6
$7
$8
Actual
FYE 2022
Estimate
FYE 2023
Forecast
FYE 2024
Forecast
FYE 2025
Forecast
FYE 2026
Forecast
FYE 2027
Forecast
FYE 2028
Millions
Pension Employer Costs
CalPERS UAL CalPERS Retirement - Safety Plan CalPERS Retirement - Miscellaneous Plan PARS Plans __________________________
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City of West Covina FY 2023-24 Proposed Budget Page 265 City of West Covina Long-Range Financial Forecast: FYE 2024-2028 Debt Service
The General Fund will generally be responsible for funding the following debt service payments annually:
2018 Lease Revenue Refunding Bonds, Series A and B
On November 20, 2018, the City issued $19,310,000 of Lease Revenue Bonds, Series A and $4,855,000 of taxable Lease Revenue Bonds, Series B to provide
financing for the advance refunding of the City's
2002 Lease Revenue Bonds Series A, 2004 Lease
Revenue Bonds Series A&B, and the 2013 Lease
Revenue Refunding Bonds Series A.
2020 Lease Revenue Bonds, Series A
On July 23, 2020, the City issued $204,095,000
of taxable Lease Revenue Bonds to provide
financing to pay the City’s unfunded pension
liabilities to CalPERS, to establish a reserve fund,
and pay issuance costs. The bonds mature
annually through August 1, 2044, in amounts
ranging from $3,645,000 to $16,105,000, with
interest rates that range from 1.747% to a
maximum of 3.892% over the term of the bonds.
Energy Efficiency Loans Payable
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 $6,602,048.
Table 5. Debt Service Payments
Debt Service ($ Millions) FYE 2024 FYE 2025 FYE 2026 FYE 2027 FYE 2028 Principal 5.42 5.80 5.90 6.29 6.71
Interest 8.02 7.87 7.72 7.54 7.35
Total Debt Service $13.44 $13.67 $13.62 $13.83 $14.06
Figure 4. Debt Service Payments
0 2
4 6
8 10
12 14
16 FYE 2024 FYE 2025 FYE 2026 FYE 2027 FYE 2028
Millions
Debt Service
2018A Bonds 2018B Bonds
2020 Bonds Lease Purchase Agreements
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City of West Covina FY 2023-24 Proposed Budget Page 266