Fund 180ǦFuture Street Improvements
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Capital Assets 171,358 Ͳ 171,400 171,400 Ͳ 171,400 Revenue Total 171,358 Ͳ 171,400 171,400 Ͳ 171,400 Revenues Less Expenditures 171,358 Ͳ Ͳ Ͳ Ͳ Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 171,358 Ͳ Ͳ Ͳ Ͳ Beginning Fund Balance 256,814 428,172 428,172 428,172 428,172 Ending Fund Balance 428,172 428,172 428,172 428,172 428,172 Fund Overview
FY2025Ǧ2026 Expenditures
This fund accounts for monies paid inͲlieu of street rehabilitation improvements.
There are not any expenditures planned for the current fiscal year.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 181ǦMaintenance District #1
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2023Ͳ24
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue
Property Tax 704,806 733,252 692,700 692,700 706,600 13,900 Use of Money & Property 55,774 122,711 83,700 83,700 111,900 28,200 Revenue Total 760,580 855,963 776,400 776,400 818,500 42,100 Revenue Total 760,580 855,963 776,400 776,400 818,500 42,100 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 10,000 16,329 10,000 10,000 Ͳ 10,000 National Pollutant Discharge Elimin 10,000 16,329 10,000 10,000 Ͳ 10,000 Maintenance Service
Materials & Services Ͳ Ͳ 100,000 100,000 Ͳ 100,000 Maintenance Service Total Ͳ Ͳ 100,000 100,000 Ͳ 100,000 Vehicles
Capital Assets Ͳ 228,664 100,000 100,000 Ͳ 100,000 Vehicles Total Ͳ 228,664 100,000 100,000 Ͳ 100,000 General
Capital Assets Ͳ Ͳ Ͳ Ͳ 75,000 75,000 General Total Ͳ Ͳ Ͳ Ͳ 75,000 75,000 District Maintenance
Allocated Costs 57,000 61,840 135,890 135,890 142,740 6,850 Materials & Services 138,337 151,434 295,460 295,060 320,960 25,500 Salaries & Benefits 46,842 44,317 64,150 64,793 56,928 (7,222) District Maintenance Total 242,179 257,591 495,500 495,743 520,628 25,128 District Engineering
Materials & Services 3,188 3,188 6,390 6,390 Ͳ 6,390 Revenues Less Expenditures 505,213 350,191 64,510 64,267 6,482 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 505,213 350,191 64,510 64,267 6,482 Beginning Fund Balance 3,381,449 3,886,662 4,236,853 4,236,853 4,301,120 Ending Fund Balance 3,886,662 4,236,853 4,301,363 4,301,120 4,307,602 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 182ǦMaintenance District #2
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue
Property Tax 234,663 253,016 254,500 254,500 259,600 5,100 Use of Money & Property 14,761 32,787 22,200 22,200 30,200 8,000 Revenue Total 249,424 285,803 276,700 276,700 289,800 13,100 Revenue Total 249,424 285,803 276,700 276,700 289,800 13,100 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 2,000 27,749 5,000 5,000 Ͳ 5,000 National Pollutant Discharge Elimin 2,000 27,749 5,000 5,000 Ͳ 5,000 Maintenance Service
Materials & Services Ͳ Ͳ 200,000 200,000 Ͳ 200,000 Maintenance Service Total Ͳ Ͳ 200,000 200,000 Ͳ 200,000 Vehicles
Capital Assets Ͳ 72,514 100,000 100,000 Ͳ 100,000 Vehicles Total Ͳ 72,514 100,000 100,000 Ͳ 100,000 District Maintenance
Allocated Costs 24,600 26,920 64,230 64,230 67,650 3,420 Materials & Services 18,263 21,843 90,420 90,420 66,620 (23,800) Salaries & Benefits 33,593 35,476 49,888 50,612 43,070 (6,818) District Maintenance Total 76,456 84,239 204,538 205,262 177,340 (27,198) District Engineering
Materials & Services 2,543 2,543 5,140 5,140 Ͳ 5,140 District Engineering Total 2,543 2,543 5,140 5,140 Ͳ 5,140 Expenditures Total 80,999 187,045 514,678 515,402 487,480 (27,198) Revenues Less Expenditures 168,425 98,758 (237,978) (238,702) (197,680) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 168,425 98,758 (237,978) (238,702) (197,680) Beginning Fund Balance 883,704 1,052,129 1,150,887 1,150,887 912,185 Ending Fund Balance 1,052,129 1,150,887 912,909 912,185 714,505 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 183ǦWC CSS CFD
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue
Other Taxes 107,649 107,649 100,400 100,400 102,400 2,000 Use of Money & Property 7,153 15,812 10,700 10,700 13,900 3,200 Revenue Total 114,802 123,461 111,100 111,100 116,300 5,200 Revenue Total 114,802 123,461 111,100 111,100 116,300 5,200 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 8,000 13,210 8,000 8,000 Ͳ 8,000 National Pollutant Discharge Elim 8,000 13,210 8,000 8,000 Ͳ 8,000 District Maintenance
Materials & Services 36,354 49,171 75,900 75,900 Ͳ 75,900 Allocated Costs 11,200 12,350 53,360 53,360 56,780 3,420 District Maintenance Total 47,554 61,521 129,260 129,260 132,680 3,420 District Engineering
Materials & Services 5,130 5,130 10,300 10,300 Ͳ 10,300 District Engineering Total 5,130 5,130 10,300 10,300 Ͳ 10,300 Expenditures Total 60,684 79,861 147,560 147,560 150,980 3,420 Revenues Less Expenditures 54,118 43,600 (36,460) (36,460) (34,680) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 54,118 43,600 (36,460) (36,460) (34,680) Beginning Fund Balance 435,526 489,644 533,244 533,244 496,784 Ending Fund Balance 489,644 533,244 496,784 496,784 462,104 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 184ǦMaintenance District #4
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2023Ͳ24
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 995,517 1,156,012 1,023,520 1,023,520 1,033,750 10,230 Use of Money & Property 32,299 62,015 41,200 41,200 54,600 13,400 Revenue Total 1,027,816 1,218,027 1,064,720 1,064,720 1,088,350 23,630 Revenue Total 1,027,816 1,218,027 1,064,720 1,064,720 1,088,350 23,630 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 75,000 116,776 75,000 75,000 Ͳ 75,000 National Pollutant Discharge Elimin 75,000 116,776 75,000 75,000 Ͳ 75,000 Vehicles
Capital Assets Ͳ 88,897 100,000 100,000 Ͳ 100,000 Vehicles Total Ͳ 88,897 100,000 100,000 Ͳ 100,000 General
Capital Assets Ͳ Ͳ Ͳ Ͳ 75,000 75,000 General Total Ͳ Ͳ Ͳ Ͳ 75,000 75,000 District Maintenance
Salaries & Benefits 73,949 69,501 88,329 92,280 83,163 (5,166) Materials & Services 803,696 624,679 982,200 985,200 1,331,400 349,200 Allocated Costs 197,600 210,850 214,490 214,490 217,910 3,420 District Maintenance Total 1,075,245 905,030 1,285,019 1,291,970 1,632,473 347,454 District Engineering
Revenues Less Expenditures (130,799) 102,546 (414,949) (421,900) (813,773) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance (130,799) 102,546 (414,949) (421,900) (813,773) Beginning Fund Balance 2,173,060 2,042,261 2,144,807 2,144,807 1,722,907 Ending Fund Balance 2,042,261 2,144,807 1,729,858 1,722,907 909,134 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 186ǦMaintenance District #6
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 155,758 153,616 159,800 159,800 161,400 1,600 Use of Money & Property 4,446 9,551 6,300 6,300 8,300 2,000 Revenue Total 160,204 163,168 166,100 166,100 169,700 3,600 Revenue Total 160,204 163,168 166,100 166,100 169,700 3,600 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 5,000 5,970 5,000 5,000 Ͳ 5,000 National Pollutant Discharge Elimin 5,000 5,970 5,000 5,000 Ͳ 5,000 Maintenance Service
Materials & Services Ͳ Ͳ 75,000 75,000 Ͳ 75,000 Maintenance Service Total Ͳ Ͳ 75,000 75,000 Ͳ 75,000 Vehicles
Capital Assets Ͳ Ͳ 5,678 Ͳ 726 Ͳ Vehicles Total Ͳ Ͳ 5,678 Ͳ 726 Ͳ District Maintenance
Salaries & Benefits 19,926 20,534 41,554 40,820 33,781 (7,773) Materials & Services 64,136 78,969 118,620 118,620 157,820 39,200 Allocated Costs 32,600 34,710 50,530 50,530 52,240 1,710 District Maintenance Total 116,662 134,213 210,704 209,970 243,841 33,137 District Engineering
Materials & Services 4,457 3,035 12,420 12,420 Ͳ 12,420 District Engineering Total 4,457 3,035 12,420 12,420 Ͳ 12,420 Expenditures Total 126,119 148,896 303,124 303,116 336,261 33,137 Revenues Less Expenditures 34,085 14,272 (137,024) (137,016) (166,561) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 34,085 14,272 (137,024) (137,016) (166,561) Beginning Fund Balance 277,003 311,088 325,360 325,360 188,344 Ending Fund Balance 311,088 325,360 188,336 188,344 21,783 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 187ǦMaintenance District #7
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2023Ͳ24
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 172,568 173,979 177,980 177,980 179,750 1,770 Use of Money & Property 6,257 13,565 9,100 9,100 11,700 2,600 Revenue Total 178,825 187,544 187,080 187,080 191,450 4,370 Revenue Total 178,825 187,544 187,080 187,080 191,450 4,370 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 5,000 8,306 5,000 5,000 Ͳ 5,000 National Pollutant Discharge Elimin 5,000 8,306 5,000 5,000 Ͳ 5,000 Maintenance Service
Materials & Services Ͳ Ͳ 100,000 100,000 Ͳ 100,000 Maintenance Service Total Ͳ Ͳ 100,000 100,000 Ͳ 100,000 Vehicles
Capital Assets Ͳ Ͳ 13,094 Ͳ 1,674 Ͳ Vehicles Total Ͳ Ͳ 13,094 Ͳ 1,674 Ͳ District Maintenance
Salaries & Benefits 18,995 20,031 41,554 40,820 33,781 (7,773) Materials & Services 60,469 91,814 139,220 138,620 174,920 35,700 Allocated Costs 31,900 34,010 49,830 49,830 51,540 1,710 District Maintenance Total 111,364 145,855 230,604 229,270 260,241 29,637 District Engineering
Materials & Services 6,619 2,345 12,540 12,540 Ͳ 12,540 District Engineering Total 6,619 2,345 12,540 12,540 Ͳ 12,540 Expenditures Total 122,983 169,600 348,144 348,484 377,781 29,637 Revenues Less Expenditures 55,842 17,944 (161,064) (161,404) (186,331) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 55,842 17,944 (161,064) (161,404) (186,331) Beginning Fund Balance 386,315 442,157 460,101 460,101 298,697 Ending Fund Balance 442,157 460,101 299,037 298,697 112,366 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 188ǦCitywide Maintenance District
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2023Ͳ24
Estimated
FY2023Ͳ24
Proposed
Budget
FY2024Ͳ25
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 1,868,113 1,826,113 1,905,710 1,933,443 1,971,003 65,293 Use of Money & Property 22,495 16,485 12,600 12,600 5,300 (7,300) Revenue Total 1,890,607 1,842,598 1,918,310 1,946,043 1,976,303 57,993 Revenue Total 1,890,607 1,842,598 1,918,310 1,946,043 1,976,303 57,993 Expenditures
Maintenance Service
Materials & Services Ͳ Ͳ Ͳ Ͳ 50,000 Ͳ Maintenance Service Total Ͳ Ͳ Ͳ Ͳ 50,000 Ͳ Landscape Maintenance
Salaries & Benefits 59,696 49,893 86,749 69,926 91,483 4,734 Materials & Services 409,703 441,253 523,100 523,100 700,000 176,900 Allocated Costs 28,270 19,900 44,700 44,700 48,120 3,420 Landscape Maintenance Total 497,668 511,046 654,549 637,726 839,603 185,054 Street Lighting
Salaries & Benefits 25,972 26,885 25,190 27,416 30,774 5,584 Materials & Services 1,156,509 1,341,266 1,085,385 1,250,691 1,263,657 178,272 Allocated Costs 131,057 120,812 171,899 168,870 176,076 4,177 Street Lighting Total 1,313,538 1,488,963 1,282,474 1,446,977 1,470,507 188,033 Streets
Capital Assets 10,766 406,741 100,000 100,000 50,000 (50,000) Streets Total 10,766 406,741 100,000 100,000 50,000 (50,000) Vehicles
Capital Assets 39,778 Ͳ 7,558 Ͳ 18,400 Ͳ Vehicles Total 39,778 Ͳ 7,558 Ͳ 18,400 Ͳ District Engineering
Salaries & Benefits 461 1,140 116 106 205 89 Materials & Services 8,301 18,023 16,300 16,300 Ͳ 16,300 District Engineering Total 8,762 19,163 16,416 16,406 16,505 89 Expenditures Total 1,870,512 2,433,471 2,053,439 2,269,509 2,376,615 323,176 Revenues Less Expenditures (590,873) 20,095 (135,129) (323,466) (400,312) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance (590,873) 20,095 (135,129) (323,466) (400,312) Beginning Fund Balance 1,295,361 704,488 724,583 724,583 401,117 Ending Fund Balance 704,488 724,583 589,454 401,117 805 Fund Overview
FY2025Ǧ2026 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.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 189ǦSewer Maintenance
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue
Property Tax 392,790 407,208 351,100 351,100 358,300 7,200 Charges For Service 3,851,697 3,853,822 3,937,300 3,937,300 3,976,700 39,400 Use of Money & Property 161,493 375,491 244,700 244,700 354,600 109,900 Revenue Total 4,405,980 4,636,522 4,533,100 4,533,100 4,689,600 156,500 Revenue Total 4,405,980 4,636,522 4,533,100 4,533,100 4,689,600 156,500 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 82,090 77,066 123,700 123,700 Ͳ 123,700 National Pollutant Discharge Elimina82,090 77,066 123,700 123,700 Ͳ 123,700 Utilities
Capital Assets 1,175,436 790,351 2,078,400 Ͳ 2,078,400 (2,078,400) Utilities Total 1,175,436 790,351 2,078,400 Ͳ 2,078,400 (2,078,400) Vehicles
Capital Assets Ͳ Ͳ 200,000 200,000 Ͳ 200,000 Vehicles Total Ͳ Ͳ 200,000 200,000 Ͳ 200,000 District Engineering
Salaries & Benefits 17,966 26,717 36,754 36,890 46,569 9,815 Materials & Services 11,955 9,007 16,100 16,100 Ͳ 16,100 Allocated Costs 12,700 18,040 10,410 10,410 11,200 790 District Engineering Total 42,621 53,764 63,264 63,400 73,869 10,605 Sewer Maintenance
Salaries & Benefits 1,157,981 891,209 1,365,646 1,306,955 1,663,191 297,545 Materials & Services 213,581 280,206 274,303 273,903 288,121 13,818 Allocated Costs 161,121 194,129 273,003 273,003 277,650 4,647 Capital Assets Ͳ Ͳ 5,069 Ͳ 4,985 Ͳ Sewer Maintenance Total 1,532,683 1,370,614 1,912,952 1,858,846 2,228,962 316,010 Public Safety
Salaries & Benefits 16,648 6,441 22 Ͳ 10,435 (22) Public Safety Total 16,648 6,441 22 Ͳ 10,435 (22) Expenditures Total 2,849,478 2,298,234 4,378,338 4,334,781 2,626,531 (1,751,807) Revenues Less Expenditures 1,556,502 2,338,287 154,762 198,319 2,063,069 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 1,556,502 2,338,287 154,762 198,319 2,063,069 Beginning Fund Balance 9,580,415 11,136,917 13,475,204 13,475,204 13,673,523 Ending Fund Balance 11,136,917 13,475,204 13,629,966 13,673,523 15,736,592 Fund Overview
FY2025Ǧ2026 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.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 190ǦAuto Plaza Improvement District
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2023Ͳ24
Estimated
FY2023Ͳ24
Proposed
Budget
FY2024Ͳ25
Increase/
(Decrease)
Revenue
Other Taxes 128,505 116,694 102,090 102,090 115,668 13,578 Use of Money & Property 5,275 2,446 3,300 3,300 5,500 2,200 Revenue Total 133,780 119,140 105,390 105,390 121,168 15,778 Expenditures
Materials & Services 47,961 45,123 60,720 61,920 54,750 (5,970) Use of Money & Property - 54,615 -
Debt Service 3,143 4,244 4,200 4,200 900 (3,300) Revenues Less Expenditures 69,773 28,062 40,470 39,270 65,518 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 69,773 28,062 40,470 39,270 65,518 Beginning Fund Balance (75,797) (6,024) 22,038 22,038 61,308 Ending Fund Balance (6,024) 22,038 62,508 61,308 126,826 Fund Overview
FY2025Ǧ2026 Expenditures
(1)
FYPrincipalInterest
2025 57,007 2,020
2026 57,860 874
TOTAL 114,867 2,893
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:
City of West Covina FY 2025-26 PROPOSED Budget
Fund 197ǦMeasure W Stormwater
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Property Tax 2,706,375 1,347,540 1,370,000 1,370,000 Ͳ 1,370,000 Other Revenues 1,259,987 Ͳ Ͳ Ͳ Use of Money & Property 51,119 159,454 99,800 99,800 155,500 55,700 Revenue Total 4,017,481 1,506,994 1,469,800 1,469,800 1,525,500 55,700 Expenditures
Materials & Services 258,897 256,161 1,275,000 1,275,000 Ͳ 1,275,000 Capital Assets 264 40,255 3,400,000 3,400,000 825,000 (2,575,000) Use of Money & Property Ͳ 15,500 Revenues Less Expenditures 3,758,320 1,195,079 (3,205,200) (3,205,200) (574,500) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 3,758,320 1,195,079 (3,205,200) (3,205,200) (574,500) Beginning Fund Balance 863,439 4,621,759 5,816,838 5,816,838 2,611,638 Ending Fund Balance 4,621,759 5,816,838 2,611,638 2,611,638 2,037,138 Fund Overview
FY2024Ǧ2025 Expenditures
Activity Name
New or
Existing Type
Annual Plan
Amount
Catch Basin Maintenance Existing Program 200,000 Contracted Municipal NPDES Permit Services Existing Program 90,000 Contracted Municipal NPDES Permit Services Existing Program 163,000 Existing Program 67,000
Infrastructure Project Planning, Funding, Design, and Construction New Program 900,000 New Program 25,000
Street Sweeping Parking Restriction Signs & Equipment New Project 1,200,000 New Project 2,000,000
Water Quality Programs Administration and Coordination Existing Program 30,000 4,675,000
Trash Capture Device Installations
TOTAL
Fee to issue, administer, and enforce the MS4 NPDES Permit and Sanitary Sewer WDR
Safe Clean Water Program Administration, including Stakeholder and Community Outreach/Engagement
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. The following table lists planned Activities and their details for the fiscal year.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 191ǦGeneral Plan Update
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Charges For Service 399,825 162,065 302,500 302,500 Ͳ 302,500 Revenue Total 399,825 162,065 302,500 302,500 Ͳ 302,500 Expenditures
Materials & Services Ͳ Ͳ 500,000 500,000 1,200,000 700,000 Capital Assets Ͳ Ͳ Ͳ 500,000 Ͳ (500,000) Expenditures Total Ͳ Ͳ 1,000,000 500,000 1,200,000 200,000 Revenues Less Expenditures 399,825 162,065 (697,500) (197,500) (897,500) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 399,825 162,065 (697,500) (197,500) (897,500) Beginning Fund Balance 743,183 1,143,008 1,305,073 1,305,073 1,107,573 Ending Fund Balance 1,143,008 1,305,073 607,573 1,107,573 210,073 Fund Overview
FY2025Ǧ2026 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.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 205ǦPEG Fund
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Use of Money & Property 201 404 300 300 400 100 Revenue Total 201 404 300 300 400 100 Expenditures
Materials & Services Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Capital Assets Ͳ Ͳ Ͳ Ͳ 14,000 14,000 Expenditures Total Ͳ Ͳ Ͳ Ͳ 14,000 14,000 Revenues Less Expenditures 201 404 300 300 (13,600) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 201 404 300 300 (13,600) Beginning Fund Balance 12,964 13,165 13,569 13,569 13,869 Ending Fund Balance 13,165 13,569 13,869 13,869 269 Fund Overview
FY2024Ǧ2025 Expenditures
Charter Communications awarded the City a $150,000 Public Education Grant for several years.
Additionally, Council approved reinstatement of the PEG fee in FY2021Ͳ22. The money remaining in this fund can only be used to make capital expenditures related to the City’s Public Access Channel.
Capital projects are outlined in the Capital Improvement Program.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 207ǦOTS Grants
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
From Other Agencies 32,987 Ͳ 43,744 53,584 12,360 12,360 Revenue Total 32,987 Ͳ 43,744 53,584 12,360 12,360 Expenditures
Salaries & Benefits 36,069 Ͳ 52,143 34,310 12,360 12,360 Materials & Services 3,115 Ͳ 3,331 Ͳ 1,347 Ͳ Allocated Costs Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Expenditures Total 39,184 Ͳ 55,474 35,657 12,360 12,360 Revenues Less Expenditures (6,197) Ͳ (11,730) Ͳ 17,927 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance (6,197) Ͳ (11,730) Ͳ 17,927 Beginning Fund Balance Ͳ (6,197) (17,927) (17,927) (0) Ending Fund Balance (6,197) (17,927) (17,927) (0) (0) Fund Overview
FY2025Ǧ2026 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 salary expenditures planned for the current fiscal year.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 212ǦArt In Public Places
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Other Revenues 188,845 Ͳ Ͳ Ͳ Ͳ Ͳ Use of Money & Property 10,572 21,780 15,300 15,300 19,400 4,100 Revenue Total 199,417 21,780 15,300 15,300 19,400 4,100 Expenditures
Capital Assets Ͳ Ͳ Ͳ Ͳ 200,000 200,000 Expenditures Total Ͳ Ͳ Ͳ Ͳ 200,000 200,000 Revenues Less Expenditures 199,417 21,780 15,300 15,300 (180,600) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 199,417 21,780 15,300 15,300 (180,600) Beginning Fund Balance 506,283 705,700 727,480 727,480 742,780 Ending Fund Balance 705,700 727,480 742,780 742,780 562,180 Fund Overview
FY2025Ǧ2026 Expenditures
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.
Capital projects are outlined in the Capital Improvement Program.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 220ǦWC Community Svcs Foundation
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Revenue 213,376 104,036 110,000 409,453 Ͳ 110,000 Revenue Total 213,376 104,036 110,000 409,453 Ͳ 110,000 Expenditures
City Manager 220,407 Ͳ 60,000 71,430 Ͳ 60,000 Community Services Administratio Ͳ 9,428 Ͳ Ͳ Ͳ Ͳ Finance Administration Ͳ Ͳ 361 Ͳ Ͳ Ͳ Fire Administration 2,895 Ͳ 5,673 Ͳ 2,140 Ͳ Police Administration 63,753 Ͳ Ͳ 3,300 213,300 210,000 Senior Citizen Center 7,729 Ͳ 4,914 Ͳ Ͳ Ͳ Special Events 123,172 154,805 50,000 75,996 Ͳ 50,000 Expenditures Total 427,384 165,753 113,300 149,566 323,300 210,000 Revenues Less Expenditures (214,008) (61,717) (3,300) 259,887 (213,300) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance (214,008) (61,717) (3,300) 259,887 (213,300) Beginning Fund Balance 290,670 76,662 14,945 14,945 274,832 Ending Fund Balance 76,662 14,945 11,645 274,832 61,532 Fund Overview
FY2025Ǧ2026 Expenditures
This fund is used to account for activity of the West Covina Community Services Foundation, a 501(c)(3) nonͲprofit organization, that is used to fund special events and other special projects.
Funding for various special events including State of the City; 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.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 224ǦMeasure R
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Other Taxes 1,726,138 1,785,023 1,887,882 1,887,882 Ͳ 1,887,882 Charges For Service 517 Ͳ 2,615 Ͳ 1,582 Ͳ Use of Money & Property 71,093 157,762 109,500 109,500 154,400 44,900 Revenue Total 1,797,748 1,945,399 1,997,382 1,998,964 2,042,282 44,900 Expenditures
Salaries & Benefits 68,700 75,668 50,494 49,908 55,343 4,849 Materials & Services 809,046 904,483 1,042,840 1,042,840 Ͳ 1,042,840 Allocated Costs 64,000 76,760 58,840 58,840 60,710 1,870 Capital Assets 264,705 Ͳ 350,000 1,441,022 2,300,000 1,950,000 Expenditures Total 1,206,451 1,056,911 1,502,174 2,592,610 3,458,893 1,956,719 Revenues Less Expenditures 591,297 888,488 495,208 (593,646) (1,416,611) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 591,297 888,488 495,208 (593,646) (1,416,611) Beginning Fund Balance 4,034,991 4,626,288 5,514,776 5,514,776 4,921,130 Ending Fund Balance 4,626,288 5,514,776 6,009,984 4,921,130 3,504,519 Fund Overview
FY2025Ǧ2026 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 DialͲAͲRide and the West Covina Shuttle (a fixed route system).
Expenditures will be used to fund transportation related operations and projects.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 233ǦTaskforce Reg. Autotheft Prev.
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
From Other Agencies 193,313 174,714 215,000 291,139 237,909 22,909 Revenue Total 193,313 174,714 215,000 291,139 237,909 22,909 Expenditures
Salaries & Benefits 193,313 213,421 193,688 254,816 237,909 44,221 Expenditures Total 193,313 213,421 193,688 254,816 237,909 44,221 Revenues Less Expenditures Ͳ (38,707) 21,312 Ͳ 36,323 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance Ͳ (38,707) 21,312 Ͳ 36,323 Beginning Fund Balance 6,305 6,305 (32,402) (32,402) 3,921 Ending Fund Balance 6,305 (32,402) (11,090) 3,921 3,921 Fund Overview
FY2025Ǧ2026 Expenditures
A regional law enforcement taskforce known as TRAP is funded through vehicle registration fees pursuant to Vehicle Code section 9250.14 (SBͲ2139). 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.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 234ǦOfficer Wellness & Mental Health
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Use of Money & Property 340 2,007 1,400 2,000 1,700 300 From Other Agencies 65,294 Ͳ Ͳ Ͳ Ͳ Ͳ Revenue Total 65,634 2,007 1,400 2,000 1,700 300 Expenditures
Salaries & Benefits Ͳ Ͳ 1,458 Ͳ (29) Ͳ Materials & Services Ͳ Ͳ 65,294 65,294 4,617 (60,677) Revenues Less Expenditures 65,634 548 (63,894) (63,265) (2,917) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 65,634 548 (63,894) (63,265) (2,917) Beginning Fund Balance Ͳ 65,634 66,182 66,182 2,917 Ending Fund Balance 65,634 66,182 2,288 2,917 0 Fund Overview
FY2025Ǧ2026 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 5227Ͳ121Ͳ0001 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.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 235ǦMeasure M
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Other Taxes 1,952,632 2,015,670 2,139,600 2,139,600 2,182,400 42,800 Charges For Service Ͳ Ͳ Ͳ 561,720 400,000 400,000 Use of Money & Property 104,159 252,810 167,900 336,155 262,800 94,900 Revenue Total 2,056,791 2,268,480 2,307,500 3,037,475 2,845,200 537,700 Expenditures
Salaries & Benefits Ͳ Ͳ Ͳ Ͳ 373,504 373,504 Materials & Services Ͳ Ͳ Ͳ 936,200 1,436,200 1,436,200 Allocated Costs 32,600 32,810 32,810 32,810 Ͳ 32,810 Capital Assets 468,757 235,912 4,988,000 9,202,693 3,059,800 (1,928,200) Revenues Less Expenditures 1,555,434 1,999,758 (2,713,310) (7,134,228) (2,057,114) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 1,555,434 1,999,758 (2,713,310) (7,134,228) (2,057,114) Beginning Fund Balance 5,637,097 7,192,531 9,192,289 9,192,289 2,058,061 Ending Fund Balance 7,192,531 9,192,289 6,478,979 2,058,061 947 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 236ǦMeasure A
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Property Tax Ͳ Ͳ 340,000 Ͳ 340,000 (340,000) From Other Agencies Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Revenue Total Ͳ Ͳ 340,000 Ͳ 340,000 (340,000) Expenditures
Capital Assets Ͳ Ͳ 340,000 Ͳ 340,000 (340,000) Expenditures Total Ͳ Ͳ 340,000 Ͳ 340,000 (340,000) Revenues Less Expenditures Ͳ Ͳ Ͳ Ͳ Ͳ Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance Ͳ Ͳ Ͳ Ͳ Ͳ Beginning Fund Balance Ͳ Ͳ Ͳ Ͳ Ͳ Ending Fund Balance Ͳ Ͳ Ͳ Ͳ Ͳ Fund Overview
FY2025Ǧ2026 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 costͲreimbursement. 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.
The four funded projects are outlined in the Capital Improvement Program relating to City parks.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 237ǦSB1ǦRoad Maintenance Rehab
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Use of Money & Property 96,156 176,655 119,000 190,000 195,600 76,600 From Other Agencies 2,446,155 2,828,524 2,805,101 2,766,687 2,874,896 69,795 Revenue Total 2,542,311 3,005,178 2,924,101 2,956,687 3,070,496 146,395 Expenditures
Capital Assets 3,691,173 885,631 4,875,000 9,418,757 4,875,000 Ͳ Expenditures Total 3,691,173 885,631 4,875,000 9,418,757 Ͳ 4,875,000 Revenues Less Expenditures (1,148,862) 2,119,547 (1,950,899) (6,462,070) (1,804,504) Net Transfers 567,200 567,200 567,200 567,200 567,200 Net Change in Fund Balance (581,662) 2,686,747 (1,383,699) (5,894,870) (1,237,304) Beginning Fund Balance 5,161,280 4,579,618 7,266,365 7,266,365 1,371,495 Ending Fund Balance 4,579,618 7,266,365 5,882,666 1,371,495 134,191 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 240ǦMeasure H
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
2025Ͳ26
Increase/
(Decrease)
Revenue
Other Revenues 59,892 Ͳ 42,616 Ͳ 214,172 Use of Money & Property 265 1,092 600 2,100 2,200 1,600 From Other Agencies 57,615 Ͳ Ͳ Ͳ Ͳ Ͳ Revenue Total 117,772 43,708 600 216,272 2,200 1,600 Expenditures
Materials & Services Ͳ 114,541 7,500 Ͳ 8,260 (7,500) Expenditures Total 114,541 Ͳ 7,500 Ͳ 8,260 (7,500) Revenues Less Expenditures 3,231 43,708 (6,900) 208,012 2,200 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 3,231 43,708 (6,900) 208,012 2,200 Beginning Fund Balance 4,488 7,719 51,427 51,427 259,439 Ending Fund Balance 7,719 51,427 44,527 259,439 261,639 Fund Overview
FY2025Ǧ2026 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 2025-26 PROPOSED Budget
Fund 241ǦCASP Certification & Training
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Use of Money & Property Ͳ 3,557 2,600 2,600 3,900 1,300 From Other Agencies 21,413 (19,189) 22,840 22,840 1,000 (21,840) Revenue Total 21,413 (15,632) 25,440 25,440 4,900 (20,540) Revenues Less Expenditures 21,413 (15,632) 25,440 25,440 4,900 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 21,413 (15,632) 25,440 25,440 4,900 Beginning Fund Balance 107,792 129,205 113,573 113,573 139,013 Ending Fund Balance 129,205 113,573 139,013 139,013 143,913 Fund Overview
FY2025Ǧ2026 Expenditures
Pursuant to Government Code 4467 (b), the moneys in this fund shall be used for increased certified access specialist (CASp) training and certification within the City and to facilitate compliance with constructionͲrelated accessibility requirements, to include providing financial assistance to small businesses for construction of physical accessibility improvements. The highest priority shall be given to the training and retention of certified access specialists to meet the needs of the public in the City as provided in Section 55.53 of the Civil Code.
There are not any new expenditures planned for the current fiscal year.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 242ǦSportsplex
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Charges For Service 81,312 49,680 57,000 239,819 240,000 183,000 Other Revenues 900 (2,794) 2,400 19,340 19,600 17,200 Use of Money & Property 88,019 80,050 99,600 153,515 155,800 56,200 Revenue Total 170,231 126,936 159,000 412,674 415,400 256,400 Expenditures
Salaries & Benefits 232,548 647,688 574,668 730,969 886,726 312,058 Materials & Services 482,688 340,159 337,400 348,179 447,000 109,600 Capital Assets 7,743 Ͳ 10,700 Ͳ Ͳ Ͳ Expenditures Total 722,979 998,547 912,068 1,079,148 1,333,726 421,658 Revenues Less Expenditures (552,748) (871,611) (753,068) (666,474) (918,326) Net Transfers 556,877 871,611 753,068 666,474 918,326 Net Change in Fund Balance 4,129 Ͳ Ͳ Ͳ Ͳ Beginning Fund Balance ( Ͳ 4,129) Ͳ Ͳ Ͳ Ending Fund Balance Ͳ Ͳ Ͳ Ͳ Ͳ Fund Overview
FY2025Ǧ2026 Expenditures
Schedule of Positions
FY 2022Ͳ23
Actual
FY 2023Ͳ24
Actual
FY 2024Ͳ25
Estimate
FY 2025Ͳ26
Proposed Change
FullͲTime
Community Services Coord. 1 1 1 1 0
Maintenance Worker II 3 3 3 4 0
Maintenance Worker III 1 1 1 1 0
FullͲTime Total 5 5 5 6 0
LimitedͲService PT
Recreation Leader 6 6 6 6 0
Recreation Site Coordinator 1 1 1 2 0
LimitedͲService PT Total 7 7 7 8 0
Grand Total 12 12 12 14 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 startͲup 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 selfͲsustaining.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 361ǦSelf Insurance General/Auto Liab
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Charges For Service 908 Ͳ 1,235,289 Ͳ 265,218 Ͳ Interdept Charges 2,201,600 3,127,710 4,469,600 4,469,600 4,812,100 342,500 Other Revenues 28 Ͳ 416 Ͳ Ͳ Ͳ Revenue Total 2,202,536 4,363,414 4,469,600 4,734,818 4,812,100 342,500 Expenditures
Materials & Services 5,454,280 12,069,309 4,469,600 5,364,340 4,812,100 342,500 Expenditures Total 5,454,280 12,069,309 4,469,600 5,364,340 4,812,100 342,500 Revenues Less Expenditures (3,251,744) Ͳ (7,705,894) Ͳ (629,522) Net Transfers 2,422,115 Ͳ 2,216,300 Ͳ 1,191,522 Net Change in Fund Balance (829,629) Ͳ (5,489,594) Ͳ 562,000 Beginning Fund Balance Ͳ (829,629) (6,319,223) (6,319,223) (5,757,223) Ending Fund Balance (829,629) (6,319,223) (6,319,223) (5,757,223) (5,757,223) Fund Overview
FY2025Ǧ2026 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 FY2024Ͳ25 are proposed to remain the same.
FY2024Ͳ2025 expenses are based on Projected Ultimate Limited Losses for 2023/24 from latest Actuarial Report.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 363ǦSelfǦInsurance Workers' Comp
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Interdept Charges
Interfund Charges 1,793,341 1,848,853 2,772,200 2,772,200 4,017,800 1,245,600 Interdept Charges Total 1,793,341 1,848,853 2,772,200 2,772,200 4,017,800 1,245,600 Revenue Total 1,793,341 2,187,141 2,772,200 2,772,200 4,017,800 1,245,600 Expenditures
Materials & Services
Actuarial Adjustment 7,008,598 Ͳ (1,076,793) Ͳ Ͳ Ͳ Claim Paid 2,175,880 3,203,261 2,241,000 2,241,000 3,460,000 1,219,000 Insurance 498,369 705,016 531,200 737,240 557,800 26,600 Miscellaneous Expenses 57,869 Ͳ Ͳ Ͳ Ͳ Ͳ Professional Services 35,519 Ͳ Ͳ Ͳ Ͳ Ͳ Materials & Services Total 9,776,235 2,831,484 2,772,200 2,978,240 4,017,800 1,245,600 Expenditures Total 9,776,235 2,831,484 2,772,200 2,978,240 4,017,800 1,245,600 Revenues Less Expenditures (7,982,894) Ͳ (644,343) Ͳ (206,040) Net Transfers 250,000 Ͳ 1,721,100 Ͳ Ͳ Net Change in Fund Balance (7,732,894) Ͳ 1,076,757 Ͳ (206,040) Beginning Fund Balance 2,241,416 (5,491,478) (4,414,721) (4,414,721) (4,620,761) Ending Fund Balance (5,491,478) (4,414,721) (4,414,721) (4,620,761) (4,620,761) Fund Overview
FY2025Ǧ2026 Expenditures
Funding for workers’ compensation is derived from a percentage charge of all salaries with different rates levied for the various employee categories.
FY2025Ͳ2026 expenses are based on Projected Ultimate Limited Losses for 2024/25 from latest Actuarial Report.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 365ǦFleet Management
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Charges For Service 64,177 Ͳ 74,119 Ͳ 46,218 Ͳ Interdept Charges 1,641,862 1,551,498 1,765,341 1,765,341 1,565,596 (199,745) Revenue Total 1,706,039 1,625,616 1,765,341 1,811,559 1,565,596 (199,745) Expenditures
Salaries & Benefits 83,270 72,673 4,964 69,630 111,387 105,223 Materials & Services 1,624,395 1,622,962 1,757,920 1,397,620 1,452,564 (305,356) Allocated Costs 1,556 390 2,457 300 1,645 (812) Expenditures Total 1,709,221 1,696,025 1,765,341 1,467,550 1,565,596 (200,945) Revenues Less Expenditures (3,182) Ͳ (70,408) Ͳ 344,009 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance (3,182) Ͳ (70,408) Ͳ 344,009 Beginning Fund Balance 453,488 450,306 379,898 379,898 723,907 Ending Fund Balance 450,306 379,898 379,898 723,907 723,907 Fund Overview
FY2025Ǧ2026 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 lineͲ item budget.
Funding includes fuel and vehicle repair costs.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 367ǦVehicle Replacement
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Other Revenues 37,545 Ͳ 51,340 Ͳ Use of Money & Property 4,820 7,817 6,000 6,000 15,900 9,900 Revenue Total 42,365 59,157 6,000 6,000 15,900 9,900 Expenditures
Capital Assets 310,190 280,030 200,000 200,000 Ͳ 200,000 Expenditures Total 310,190 280,030 200,000 200,000 Ͳ 200,000 Revenues Less Expenditures (267,825) (220,874) (194,000) (194,000) (184,100) Net Transfers 714,000 Ͳ 375,400 187,277 100,000 Net Change in Fund Balance 446,175 154,526 (194,000) (6,723) (84,100) Beginning Fund Balance 446,574 892,749 1,047,275 1,047,275 1,040,552 Ending Fund Balance 892,749 1,047,275 853,275 1,040,552 956,452 Fund Overview
FY2025Ǧ2026 Expenditures
Range Past Useful Life
Number of
Assets
26Ͳ30 years 2 73,200
21Ͳ25 Years 3 473,300
16Ͳ20 years 15 1,741,300
11Ͳ15 years 34 2,234,900
6Ͳ10 years 47 4,233,800
1Ͳ5 years 63 6,585,800
Less than 1 year 7 282,800
Grand Total 171 $15,625,100
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. The City currently has over $15.6 million in replacement needs.
Total Estimated
Replacement Cost $
City of West Covina FY 2025-26 PROPOSED Budget
Fund 368ǦRetirement Health Savings Plan
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Use of Money & Property 5,323 10,669 7,500 7,500 9,500 2,000 Revenue Total 5,323 10,669 7,500 7,500 9,500 2,000 Expenditures
Salaries & Benefits 3,900 Ͳ 4,100 4,100 Ͳ 4,100 Expenditures Total 3,900 Ͳ 4,100 4,100 Ͳ 4,100 Revenues Less Expenditures 1,423 10,669 3,400 3,400 5,400 Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 1,423 10,669 3,400 3,400 5,400 Beginning Fund Balance 346,235 347,658 358,327 358,327 361,727 Ending Fund Balance 347,658 358,327 361,727 361,727 367,127 Fund Overview
FY2025Ǧ2026 Expenditures
This fund accounts for the setͲaside lump sum benefits for retiring employees.
There are not any new expenditures planned for the current fiscal year.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 375ǦPolice Enterprise
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Sales 686,731 692,994 743,600 743,600 302,100 (441,500) Use of Money & Property 30 Ͳ Ͳ Ͳ Ͳ Ͳ Revenue Total 686,761 692,994 743,600 743,600 302,100 (441,500) Expenditures
Salaries & Benefits 134,869 20,096 27,304 28,271 29,535 2,231 Materials & Services 80,197 69,822 85,000 85,000 Ͳ 85,000 Allocated Costs 465,168 592,816 576,500 576,500 302,100 (274,400) Expenditures Total 680,234 682,734 688,804 689,771 416,635 (272,169) Revenues Less Expenditures 6,527 10,260 54,796 53,829 (114,535) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance 6,527 10,260 54,796 53,829 (114,535) Beginning Fund Balance 235,307 241,834 252,094 252,094 305,923 Ending Fund Balance 241,834 252,094 306,890 305,923 191,388 Fund Overview
FY2025Ǧ2026 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 Computer Aided Dispatch and Records Management System (CAD/RMS) services, in partnership with a CAD/RMS Company.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 810ǦRedevelopment Obligation Ret.
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Property Tax 3,151,490 2,082,313 2,583,344 2,583,344 Ͳ 2,583,344 Use of Money & Property 124,095 161,609 33,600 58,600 82,000 48,400 Revenue Total 3,275,585 2,243,922 2,616,944 2,641,944 2,665,344 48,400 Expenditures
Materials & Services 107,864 72,305 120,000 120,000 Ͳ 120,000 Debt Service 1,640,058 1,425,456 1,307,856 1,377,559 Ͳ 1,307,856 Expenditures Total 1,747,922 1,497,762 1,427,856 1,497,559 Ͳ 1,427,856 Transfers
Revenues Less Expenditures 1,527,663 746,160 1,189,088 1,144,385 1,237,488 Net Transfers (1,611,426) (1,591,441) (1,679,295) (1,679,295) (1,679,802) Net Change in Fund Balance (83,763) (845,281) (490,207) (534,910) (442,314) Beginning Fund Balance 4,287,170 4,203,407 3,358,126 3,358,126 2,823,216 Ending Fund Balance 4,203,407 3,358,126 2,867,919 2,823,216 2,380,902 Fund Overview
FY2025Ǧ2026 Expenditures
ROPS Line Item # Amount
3 1,432,557
10 75,000
12 250,000
45 8,000
60 5,000
117 5,000
119 3,000
140 1,436,406
141 2,000
144 50,000
3,266,963
(669,144)
2,597,819
2017 Tax Allocation Refunding Bonds
2017 Tax Allocation Refunding Bonds
Anticipated/Existing Litigation
Total RPTTF Approved for Distribution
RPTTF Authorized including Administrative Costs
ROPS 22Ͳ23 Prior Period Adjustment (PPA)
SA Administrative Budget
1998Ͳ2006 Bonds
Special Assessments on RDAͲowned 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
CSSͲCFD
City of West Covina FY 2025-26 PROPOSED Budget
Fund 815ǦSuccessor Agency Admin.
FY2022Ͳ23 Act
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Expenditures
Salaries & Benefits 68,733 31,919 58,313 56,319 61,112 2,799 Materials & Services 47,374 33,518 46,000 46,000 33,000 (13,000) Expenditures Total 116,107 65,436 104,313 102,319 94,112 (10,201) Revenues Less Expenditures (116,107) (65,436) (104,313) (102,319) (94,112) Net Transfers 116,107 65,436 104,313 102,319 94,112 Net Change in Fund Balance Ͳ Ͳ Ͳ Ͳ Ͳ Beginning Fund Balance Ͳ Ͳ Ͳ Ͳ Ͳ Ending Fund Balance Ͳ Ͳ Ͳ Ͳ Ͳ Fund Overview
FY2025Ǧ2026 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.
City of West Covina FY 2025-26 PROPOSED Budget
Fund 820ǦSuccessor Housing Agency
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26
Increase/
(Decrease)
Revenue
Other Revenues 169,200 Ͳ 176,002 Ͳ Ͳ Ͳ Use of Money & Property 446,194 279,887 174,000 174,000 217,200 43,200 Revenue Total 615,394 455,889 174,000 174,000 217,200 43,200 Expenditures
Salaries & Benefits 663,032 384,447 363,786 317,948 365,693 1,907 Materials & Services 206,814 304,988 520,670 529,247 529,247 8,577 Expenditures Total 869,846 689,435 884,456 847,195 894,940 10,484 Revenues Less Expenditures (254,452) (233,545) (710,456) (673,195) (678,325) Net Transfers Ͳ Ͳ Ͳ Ͳ Ͳ Net Change in Fund Balance (254,452) (233,545) (710,456) (673,195) (678,325) Beginning Fund Balance 20,387,131 20,132,679 19,899,134 19,899,134 19,225,938 Ending Fund Balance 20,132,679 19,899,134 19,188,678 19,225,938 18,547,613 Fund Overview
FY2025Ǧ2026 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.
City of West Covina FY 2025-26 PROPOSED Budget
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 may be adjusted to maintain a set number of hours.
Summary of Changes
In FY 2024-25, the Council approved a reorganization of departments, each with a director overseeing each department. The new organizational chart included a new classification: Human Resources and Risk Management Director.
Human Resources: A Human Resources and Risk Management Director was added, and the Human Resources Technician and Part-time Office Aide III were removed.
Public Safety: The Code Enforcement Supervisor was upgraded to a Code Enforcement Manager and there were five part-time Code Enforcement Officers added.
Summary of Positions
FY2022-23
Actual
FY2023-24
Actual
Original
Budget
FY2024-25
Estimated
FY2024-25
Proposed
Budget
FY2025-26
Chang
e
Full-time
Sworn 172 172 172 172 172 0
Non-Sworn 144 143 144 144 144 0
Full-time Total 316 315 316 316 316 0
Part-time
Part-time 26 30 30 30 34 4
Limited-Service PT 65 61 61 61 61 0
Part-time Total 91 91 91 91 95 4
Grand Total 407 406 407 407 411 4
Admin
City
Clerk
Comm
Dev
Comm
Svs Finance Fire HR Police
Public
Safety
Public
Works
Grand
Total
Sworn 70 102 172
Non-Sworn 33 2 7 9 15 5 4 48 6 40 169
Part-time 1 3 3 1 0 10 12 4 34
LimitedService PT 52 9 61
Grand
Total 33 3 10 61 18 76 4 169 18 44 436
City of West Covina FY 2025-26 PROPOSED Budget
Schedule of Positions
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26 Change
Administration
FullͲtime
ASSISTANT CITY MANAGER 2 2 1 1 10
ASSISTANT TO THE CITY MANAGER 0 0 1 1 10
CITY MANAGER 1 1 1 1 10
ECON DEV PROJECT COORDINATOR 1 2 1 2 21
ECON DEV SPECIALIST 1 0 0 0 00
ECON DEV/HOUSING MANAGER 11211 Ͳ1
EXEC ASSISTANT TO CITY MANAGER 1 1 1 1 10
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 10
FullͲtime Total 8 8 8 8 80
Administration Total 8 8 8 8 80
City Clerk
FullͲtime
ASSISTANT CITY CLERK 1 1 1 1 10
DEPUTY CITY CLERK 1 1 1 1 10
FullͲtime Total 2 2 2 2 20
PartͲtime
OFFICE ASSISTANT I 1 1 1 1 10
PartͲtime Total 1 1 1 1 10
City Clerk Total 3 3 3 3 30
Community Development
FullͲtime
ADMINISTRATIVE ASSISTANT I 1 1 1 1 10
ADMINISTRATIVE ASSISTANT II 1 1 1 1 10
DEPUTY COMMUNITY DEVELOPMENT DIR 0 1 1 1 10
PLANNING ASSISTANT 1 1 1 1 10
PLANNING ASSOCIATE 1 1 1 1 10
PROJECT MANAGER 0 1 1 1 10
SR ADMINISTRATIVE ASSISTANT 2 1 1 1 10
FullͲtime Total 6 7 7 7 70
PartͲtime
INTERN 1 1 1 1 10
OFFICE AIDE III 1 1 1 1 10
PLANNING AIDE 1 1 1 1 10
PartͲtime Total 3 3 3 3 30
Community Development Total 9 10 10 10 10 0
City of West Covina FY 2025-26 PROPOSED Budget
Schedule of Positions
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26 Change
Community Services
FullͲtime
ADMINISTRATIVE ASSISTANT I 1 1 1 1 10
ADMINISTRATIVE ASSISTANT II 1 0 0 0 00
COMMUNITY SERVICES COORDINATOR 4 5 5 5 50
DEPUTY COMM SVS DIRECTOR 0 1 1 1 10
HEAD COOK 1 1 1 1 10
OFFICE ASSISTANT I 1 0 0 0 00
RECREATION SERVICES SUPERVISOR 0 1 1 1 10
PUBLIC SERVICES MANAGER 1 0 0 0 00
FullͲtime Total 9 9 9 9 90
PartͲtime
ASSISTANT COOK 1 1 1 1 10
DAY CARE DIRECTOR 3 3 3 3 30
DAY CARE TEACHER 5 3 3 3 30
OFFICE AIDE I 1 1 1 1 10
RECREATION LEADER 38 35 35 35 35 0
RECREATION SITE COORDINATOR 9 9 9 9 90
RECREATION ASSISTANT 1 0 0 0 00
PartͲtime Total 58 52 52 52 52 0
Community Services Total 67 61 61 61 61 0
Finance
FullͲtime
ACCOUNTING TECHNICIAN II 0 2 2 2 20
ACCOUNTANT II 2 2 2 2 20
ACCOUNTING MANAGER 0 0 0 0 11
ASSISTANT FINANCE DIRECTOR 1 1 1 1 10
COMPUTER SERVICES TECHNICIAN 1 1 1 1 10
FINANCE DIRECTOR 1 1 1 1 10
GIS ANALYST 0 1 1 1 10
INFORMATION TECH ANALYST I 1 1 1 1 10
INFORMATION TECHNOLOGY MANAGER 1 1 1 1 10
PAYROLL SPECIALIST 2 2 2 2 20
PURCHASING MANAGER 1 1 1 1 10
SENIOR ACCOUNTANT 11110 Ͳ1
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 10
ACCOUNT CLERK 1 0 0 0 00
ADMIN ASSISTANT II 1 0 0 0 00
SENIOR ACCOUNT CLERK 1 0 0 0 00
FullͲtime Total 15 15 15 15 15 0
PartͲtime
CABLE PRODUCTION ASSISTANT 1 1 1 1 10
INTERN 1 1 1 1 10
USER SUPPORT SPECIALIST 1 1 1 1 10
PartͲtime Total 3 3 3 3 30
Finance Total 18 18 18 18 18 0
City of West Covina FY 2025-26 PROPOSED Budget
Schedule of Positions
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26 Change
Fire
FullͲtime Sworn
ASSISTANT FIRE CHIEF 3 3 3 3 30
FIRE CAPTAIN 15 15 15 15 15 0
FIRE CHIEF 1 1 1 1 10
FIRE ENGINEER 15 15 15 15 15 0
FIREFIGHTER 9 9 9 9 90
FIREFIGHTER/PARAMEDIC 27 27 27 27 27 0
FullͲtime Sworn Total 70 70 70 70 70 0
FullͲtime
ADMINISTRATIVE AIDE 2 2 2 2 20
FIRE PROTECTION SPECIALIST 1 1 1 1 10
MANAGEMENT ANALYST I 11110 Ͳ1
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 10
DEPUTY FIRE MARSHAL 0 0 0 0 11
FullͲtime Total 5 5 5 5 50
PartͲtime
FIRE PROTECTION SPECIALIST 1 2 1 2 10
PartͲtime Total 1 2 1 2 10
Fire Total 76 77 76 77 76 0
Human Resources
FullͲtime
HUMAN RESOURCES DIRECTOR 1 0 0 1 11
HUMAN RESOURCES MANAGER 1 1 1 1 10
HUMAN RESOURCES ANALYST I 1 1 1 1 10
SR HUMAN RESOURCES TECHNICIAN 0 1 1 1 10
HUMAN RESOURCES TECHNICIAN 10100 Ͳ1
FullͲtime Total 4 3 4 4 40
PartͲtime
OFFICE AIDE III 11110 Ͳ1
PartͲtime Total 11110 Ͳ1
City of West Covina FY 2025-26 PROPOSED Budget
Schedule of Positions
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26 Change
Human Resources Total 54554 Ͳ1
Police
FullͲtime Sworn
POLICE CAPTAIN 2 2 2 2 20
POLICE CHIEF 1 1 1 1 10
POLICE CORPORAL 17 17 17 17 17 0
POLICE LIEUTENANT 6 6 6 6 60
POLICE OFFICER 58 58 58 58 58 0
POLICE OFFICER RECRUIT 5 5 5 5 50
POLICE SERGEANT 13 13 13 13 13 0
FullͲtime Sworn Total 102 102 102 102 102 0
FullͲtime
CODE ENFORCEMENT SUPERVISOR 1 1 1 1 10
COMMUNICATIONS MANAGER 1 1 1 1 10
COMMUNICATIONS SUPERVISOR 4 4 4 4 40
COMMUNITY SERVICES OFFICER 8 8 8 8 80
CRIMINAL JUSTICE RES ANALYST I 1 1 1 1 10
FORENSIC SPECIALIST SUPERVISOR 1 1 1 1 10
JAILER 6 6 6 6 60
LEAD JAILER 1 1 1 1 10
POLICE ADMIN SVCS MANAGER 1 1 1 1 10
POLICE RECORDS MANAGER 1 1 1 1 10
POLICE RECORDS SPECIALIST I 5 5 5 5 50
POLICE RECORDS SPECIALIST II 2 2 2 2 20
POLICE RECORDS SUPERVISOR 1 1 1 1 10
PUBLIC SAFETY DISPATCHER 8 8 8 8 80
SR ADMINISTRATIVE ASSISTANT 2 2 2 2 20
SR COMMUNICATIONS OPERATOR 4 4 4 4 40
USER SUPPORT SPECIALIST 1 0 0 0 00
VICTIM ADVOCATE 1 1 1 1 10
FullͲtime Total 49 48 48 48 48 0
PartͲtime
ADMINISTRATIVE AIDE 3 0 0 0 00
OFFICE AIDE III 2 2 2 1 20
PD RESERVE COMMANDER 1 1 1 1 10
PD RESERVE OFFICERͲLEVEL 1 1 1 1 1 10
PD RESERVE OFFICERͲLEVEL 2 0 1 1 1 10
PD RESERVE OFFICERͲLEVEL 3 0 1 1 1 10
PD RESERVE SERGEANTͲLEVEL 1 1 1 1 1 10
POLICE BACKGROUND INVESTIGATOR 0 3 3 3 30
POLICE CADET 7 9 9 9 90
PD RESERVE LIEUTENANTͲLEVEL 1 1 0 0 0 00
SR COMMUNICATIONS OFFICER 1 0 0 0 00
PartͲtime Total 17 19 19 18 19 0
City of West Covina FY 2025-26 PROPOSED Budget
Schedule of Positions
FY2022Ͳ23
Actual
FY2023Ͳ24
Actual
Original
Budget
FY2024Ͳ25
Estimated
FY2024Ͳ25
Proposed
Budget
FY2025Ͳ26 Change
Police Total 168 169 169 168 169 0
Public Safety
FullͲtime
CODE ENFORCEMENT DIRECTOR 0 1 1 1 10
CODE ENFORCEMENT MANAGER 1 0 0 1 11
CODE ENFORCEMENT SUPERVISOR 11100 Ͳ1
CODE ENFORCEMENT OFFICER 4 4 4 4 40
FullͲtime Total 6 6 6 6 60
PartͲtime
CODE ENFORCEMENT OFFICER 6 6 7 7 12 5
PartͲtime Total 6 6 7 7 12 5
Public Safety Total 12 12 13 13 18 5
Public Works
FullͲtime
ADMINISTRATIVE ASSISTANT II 1 1 1 1 10
BUILDING MAINT LEAD WORKER 1 1 1 1 10
ELECTRICIAN I 1 1 1 1 10
ELECTRICIAN II 1 1 1 1 10
EQUIPMENT OPERATOR 1 1 1 1 10
FLEET SERVICES COORDINATOR 0 0 1 0 10
MAINTENANCE LEAD WORKER 2 2 2 2 20
MAINTENANCE SVCS COORDINATOR 3 3 2 3 20
MAINTENANCE WORKER II 22 22 22 22 22 0
MAINTENANCE WORKER III 4 4 4 4 40
MANAGEMENT ANALYST I 1 1 1 1 10
PUBLIC WORKS SUPERINTENDENT 1 1 1 1 10
STREET MAINTENANCE SUPERVISOR 0 0 1 1 10
SENIOR MAINTENANCE SUPERVISOR 1 1 0 0 00
PUBLIC WORKS DIRECTOR 0 0 0 0 11
PUBLIC WORKS DEPUTY DIRECTOR 11110 Ͳ1
FullͲtime Total 40 40 40 40 40 0
PartͲtime
MAINTENANCE ASSISTANT 1 1 1 1 10
OFFICE AIDE I 0 3 3 3 30
PartͲtime Total 1 4 4 4 40
Grand Total 407 406 407 407 411 4
City of West Covina FY 2025-26 PROPOSED Budget
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.
City of West Covina FY 2025-26 PROPOSED Budget
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.
City of West Covina FY 2025-26 PROPOSED Budget
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.
City of West Covina FY 2025-26 PROPOSED Budget
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
City of West Covina FY 2025-26 PROPOSED Budget
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)
City of West Covina FY 2025-26 PROPOSED Budget
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City of West Covina FY 2025-26 PROPOSED Budget