West Covina City Council
May 5, 2026

General Fund
Police Department
Administrative & Investigative Division
This division is responsible for providing investigation and follow-up services associated with major crimes, answering calls from the public, and overseeing the centralized administrative functions of the Police Department. Collateral duties for sworn personnel in the Administrative & Investigative Division include property room and evidence, manual update committee, honor guard, Explorer program, terrorism liaison office, and the firing range.

Investigations and Support Services
For almost any crime victim to obtain justice in our courts (i.e., for a suspect to be convicted), detectives conduct intensive follow-up and prepare cases for the district attorney. Investigative assignments include homicide, robbery, sex crimes, assault and battery, weapons violations, missing persons, fraud and identity theft, automobile theft, burglary, and court liaison, and a new Internet Crimes Against Children (ICAC) assignment. Certain officers are involved in specialized interagency task forces, and the department’s domestic violence victim advocate (partially funded from CDBG grant funds) and a law enforcement-specific Code Enforcement position are assigned here. Investigations incorporates one subdivision:

Special Enforcement Team (SET)
This team works irregular schedules dictated by the demands of their specialized investigations, which include narcotics, surveillance, interagency intelligence, and other targeted enforcement.

Administration
Focusing on the centralized administrative division functions of the Police Department, Administration includes the Records Division, Dispatch Operations, Personnel & Training, and the Property & Evidence unit. Administration incorporates two subdivisions:

Communications
This division handles emergency Police dispatch operations. The Verdugo Fire Communications Center is temporarily contracted to handle Fire dispatch operations.

West Covina Service Group (WCSG)
This division focuses on Computer Aided Dispatch and Records Management System (CAD/RMS) services, in partnership with a CAD/RMS Company.

Proposed Budget

General Fund
Police Department
Organization Chart
*Schedule above includes part-time employees and positions funded from other special revenue funds Police Chief

ADMINISTRATIVE &

INVESTIGATIVE

DIVISION
Captain

ADMINISTRATION
LT

ADMINISTRATION
SGT

PERSONNEL &

TRAINING
SGT
CPL

BACKGROUNDS/

RECRUITING
Background
Inv. (3)
SCHOOL

RESOURCE

OFFICERS
OFF (3)
WCSG

COMMUNIATIONS
Communications Mgr.

Supervisor (4)
Senior Operatior (4)
Dispatcher (8)

DIVISION SUPPORT
(PRSII)
YOUTH

EXPLORERS

RECORDS BUREAU
Records Manager
Records Supervisor
PRSII (3), PRSI (3)

INVESTIGATIONS
LT

SPECIAL

ENFORCEMENT
TEAM

SGT, CPL , OFF
(5)

CRIMES AGAINST

PROPERTY
SGT, CPL, OFF (3), CSO
(2), Code Eng. Sup.

PROPERTY ROOM

EVIDENCE
CSO(2)

CRIME AGAINST

PERSONS
SGT, CPL (3), OFF (3),
Vic Adv

CRIME ANALYSIS
Crim. Justice
Research Analyst
FORENSIC I.D. UNIT
Forensicc Spec.

Supervisor

PATROL DIVISION
Captain
LT (4)
SGT (7)
CPL (10)
OFF (45)
CSO (4)
JAIL

OPERATIONS
Lead Jailer
Jailer (5)

TRAFFIC UNIT
SGT
CPL
OFF (2)
Parking
Enforecement
Cadets (9)
Division
Support/Tickets
PRSII (1)

POLICE RESERVES
Field Enforcement
and Support

WEST COVINA
POLICE

VOLUNTEERS
Police Admin Serv. Mgr
Senior Admin.

Asst.

Senior Admin. Asst.

Proposed Budget

General Fund
Police Department
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Police Administration
Full-time
CODE ENFORCEMENT SUPERVISOR 1 1 1 1 1 0
COMMUNICATIONS MANAGER 1 1 1 1 1 0
COMMUNICATIONS SUPERVISOR 4 4 4 4 4 0
COMMUNITY SERVICES OFFICER 8 8 8 8 8 0
CRIMINAL JUSTICE RES ANALYST I 1 1 1 1 1 0
EXEC ASSISTANT TO THE POLICE CHIEF 0 0 0 1 1 1
FORENSIC SPECIALIST SUPERVISOR 1 1 1 1 1 0
JAILER 6 6 6 6 6 0
LEAD JAILER 1 1 1 0 0 -1
POLICE ADMIN SERVICES MANAGER 1 1 1 0 0 -1
POLICE CAPTAIN 2 2 2 2 2 0
POLICE CHIEF 1 1 1 1 1 0
POLICE CORPORAL 17 17 17 17 17 0
POLICE EXECUTIVE ADMINISTRATOR 0 0 0 1 1 1
POLICE JAIL SUPERVISOR 0 0 0 1 1 1
POLICE LIEUTENANT 6 6 6 6 6 0
POLICE OFFICER 58 58 63 63 61 -2
POLICE OFFICER RECRUIT 5 5 10 10 10 0
POLICE RECORDS MANAGER 1 1 1 1 1 0
POLICE RECORDS SPECIALIST I 5 5 5 3 3 -2
POLICE RECORDS SPECIALIST II 2 2 2 4 4 2
POLICE RECORDS SUPERVISOR 1 1 1 1 1 0
POLICE SERGEANT 13 13 13 13 13 0
PUBLIC SAFETY DISPATCHER 8 8 8 8 6 -2
SENIOR ADMINISTRATIVE ASSISTANT 1 1 1 0 0 -1
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 1 0
SR COMMUNICATIONS OPERATOR 4 4 4 4 4 0
VICTIM ADVOCATE 1 1 1 1 1 0
Full-time Total 150 150 160 160 156 -4
Part-time
OFFICE AIDE III 2 2 2 2 2 0
PD RESERVE COMMANDER 1 1 1 1 1 0
PD RESERVE LIEUTENANT - LEVEL 1 0 0 0 0 1 1
PD RESERVE OFFICER - LEVEL 1 1 1 1 1 2 1
PD RESERVE OFFICER - LEVEL 3 1 1 1 1 1 0
PD RESERVE OFFICER - LEVEL II 1 1 1 2 2 1
PD RESERVE SERGEANT - LEVEL 1 1 1 1 0 0 -1
POLICE BACKGROUND INVESTIGATOR 3 3 3 3 3 0
POLICE CADET 9 9 9 9 9 0
Part-time Total 19 19 19 19 21 2
Police Administration Total 169 169 179 179 177 -2
Proposed Budget

General Fund
Police Department
Goals and Objectives
City Council Goal: I. Protect Public Safety
The department’s operational goals and the specific objectives are all geared toward the City Council’s goal of protect public safety.

1. Continue to focus on the core mission of providing front-line law enforcement services to the community.
a) Work to provide quality safety services and traffic enforcement within the limits of available resources with the goal of reducing crime.
b) Work closely with regional and federal partners to actively monitor repeat violent offenders, target auto thefts, and reduce narcotics sales and distribution in the San Gabriel Valley. c) Explore opportunities to expand and improve volunteer, intern and Reserve programs, to meet department needs and enhance cost effective employment experiences. d) Rapidly respond to mental health cases and homelessness, by continuing two dedicated “HOPE” Officer positions.

2. Demonstrate ongoing commitment to transparency (including technology improvements) and Officer wellness, to enhance department operations.
a) Implement new body-worn camera system.
b) Continually update the public using the Department website and social media sites. c) Work to advance Officer Wellness, using funding including a one-time Officer Wellness and Mental Health grant from the State, and explore options for a wellness center.

3. Maintain current standards of training excellence.
a) Prioritize training needs through the chain of command, determining what is mandatory, vital, and cost-effective.
b) Pursue available training reimbursements.
c) Complete an updated training plan for WCPD personnel.

Accomplishments
▪ West Covina police officers work extraordinarily efficiently and effectively. They handle about 200 incidents per day. The department continued its focus on frontline law enforcement and crime prevention activities to improve public safety. A sergeant was reassigned to lead the Traffic Unit and focus on traffic safety. ▪ The Department demonstrated its ongoing commitment to transparency and community engagement. The Department published an Annual Review report with detailed information on many WCPD functions, services, and accomplishments. WCPD’s social media pages kept residents informed about events, crime information, and police operations. ▪ The Department continued recruitment and hiring efforts. In the past year, the department conducted 13 recruitments and filled 19 positions.

Proposed Budget

General Fund
Police Department
▪ Two dedicated HOPE (Homeless Outreach & Park Enforcement) Officers focused on safety at City parks and addressing homeless issues. Working in cooperation with regional homeless services providers, WCPD’s HOPE Officers made 1,663 individual contacts, cleared/removed 187 encampment sites, and successfully connected 123 individuals with homeless related services. Additionally, HOPE Officers issued 35 citations and made 133 arrests for crimes committed. ▪ The Department continued its excellent record of obtaining grants and using special funds to improve public safety and police operations. Items funded last year included vehicles and vehicle mounted equipment, mobile data computers, bicycles, wellness software, traffic enforcement overtime, police supplies, and more.

Proposed Budget

General Fund
Police Department
Performance Measures
Metric
Department Goal or
Objective
Addressed
2023
Actual
2024
Actual
FY 2025-26
Estimate
Dispatched calls for service #1 65,391 68,480 68,500
Officer-initiated contacts #1 15,791 16,796 16,500
Felony arrest #1 858 752 800
Misdemeanor arrest #1 868 1,020 1,000
Traffic citations #1 4,400 4,500 4,500
Contacts by HOPE Officers #1 1,732 1,663 1,700
Homeless encampments cleared #1 176 187 170
Public information updates
published on Dept. social media #2 250 250 250
Training reimbursement revenue
received #3 $56,305 $60,690 $55,000
Proposed Budget

General Fund
Police Department
Expenditures
Major Changes
▪ Salaries and benefits have increased based on anticipated step increases. ▪ Funding for a CalPERS Unfunded Accrued Liability (UAL) increased. ▪ Overtime cost are projected to decrease with full staffing and scheduling efficiency.

FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Salaries & Benefits 27,252,035 28,580,554 33,702,507 30,305,500 34,423,911 721,404 Salaries 14,019,160 13,970,262 17,018,751 15,033,650 17,304,280 285,529 Benefits 9,734,404 9,821,266 11,219,903 10,137,590 12,630,999 1,411,096 Overtime 3,498,472 3,926,977 3,597,452 3,624,980 1,784,674 (1,812,778) PERS UAL Payment 0 862,049 1,866,401 1,509,280 2,703,958 837,557 Materials & Services 3,090,332 2,653,636 1,916,336 1,900,006 1,855,228 (61,108) Fuel 483,705 456,467 505,116 505,116 502,218 (2,898)
Materials & Services 2,541,700 2,134,538 1,335,420 1,313,290 1,270,410 (65,010) Utilities 53,110 40,024 61,700 67,500 68,500 6,800
Maintenance & Repairs 11,817 22,606 14,100 14,100 14,100 0 Capital Assets 0 0 74,000 74,000 0 (74,000)
Capital Assets 0 0 74,000 74,000 0 (74,000)
Allocated Costs 1,803,136 1,705,829 1,793,192 1,793,192 2,085,671 292,479 Allocated Costs 1,803,136 1,705,829 1,793,192 1,793,192 2,085,671 292,479 Grand Total 32,145,503 32,940,019 37,486,035 34,072,698 38,364,810 878,775 Proposed Budget

General Fund
Police Department
0 5000
10000
15000
20000
25000
30000
35000
40000
45000
FY 2023-24 Actual FY 2024-25 Actual FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27 Budget
Thousands
Police Expenditures
Salaries & Benefits Allocated Costs Materials & Services Capital Assets Proposed Budget

General Fund
Police Department
Expenditures by Division
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Animal Control
Materials & Services 965,606 0 0 0 0 0
Animal Control Total 965,606 0 0 0 0 0
Dispatch
Salaries & Benefits 1,870,457 1,957,513 2,615,924 2,185,020 2,290,900 (325,024) Materials & Services 310,594 752,464 0 0 0 0
Dispatch Total 2,181,051 2,709,977 2,615,924 2,185,020 2,290,900 (325,024) Investigations
Salaries & Benefits 3,760,646 4,022,275 3,939,965 4,343,700 4,320,973 381,008 Materials & Services 121,598 114,864 124,579 124,579 125,116 537 Allocated Costs 45,855 61,999 60,979 60,979 78,217 17,238 Investigations Total 3,928,099 4,199,138 4,125,523 4,529,258 4,524,306 398,783 Jail
Salaries & Benefits 539,309 490,300 525,125 413,160 428,087 (97,038) Materials & Services 168 0 0 0 0 0
Jail Total 539,477 490,300 525,125 413,160 428,087 (97,038) Patrol
Salaries & Benefits 13,422,453 14,002,998 16,313,682 14,610,205 17,720,542 1,406,860 Materials & Services 301,687 273,072 316,271 316,271 307,472 (8,799) Allocated Costs 1,662,205 1,556,310 1,692,310 1,692,310 1,934,500 242,190 Patrol Total 15,386,345 15,832,379 18,322,263 16,618,786 19,962,514 1,640,251 Police Administration
Salaries & Benefits 5,232,305 5,587,600 7,547,067 6,278,275 6,589,797 (957,270) Materials & Services 1,389,079 1,513,236 1,472,740 1,456,410 1,421,270 (51,470) Capital Assets 0 0 74,000 74,000 0 (74,000)
Allocated Costs 91,778 82,707 39,188 39,188 70,858 31,670 Police Administration Total 6,713,162 7,183,543 9,132,995 7,847,873 8,081,925 (1,051,070) Public Safety
Salaries & Benefits 70,348 82,226 69,881 94,370 68,327 (1,554) Public Safety Total 70,348 82,226 69,881 94,370 68,327 (1,554) Special Enforcement Team
Salaries & Benefits 1,216,971 1,253,739 1,550,982 1,419,670 1,752,917 201,935 Special Enforcement Team Total 1,216,971 1,253,739 1,550,982 1,419,670 1,752,917 201,935 Traffic
Salaries & Benefits 1,139,547 1,183,903 1,139,881 961,100 1,252,368 112,487 Materials & Services 1,600 0 2,746 2,746 1,370 (1,376)
Allocated Costs 3,298 4,813 715 715 2,096 1,381
Traffic Total 1,144,444 1,188,716 1,143,342 964,561 1,255,834 112,492 Grand Total 32,145,503 32,940,019 37,486,035 34,072,698 38,364,810 878,775 Proposed Budget

General Fund
Fire
Mission Statement
To provide the highest level of life and property safety in a caring and cost-effective manner, and to continually strive to provide quality customer service for the community, the organization, and to one another.

About
The Fire Department is comprised of a combination of dedicated career firefighters and civilian staff. The members of the Fire Department take extreme pride in serving the citizens and visitors of West Covina with the utmost respect and compassion. The Fire Department provides all-risk services and response for fire suppression, fire prevention, technical rescue, disaster preparedness, emergency medical and ambulance transport, and public education services for the community. By utilizing resources provided by the city, the Fire Department makes every effort to:
ƒ Respond quickly.
ƒ Treat people with respect and dignity.
ƒ Utilize experience and training to assist in the "most appropriate" manner; and ƒ Look for additional opportunities to help make the community "safer." From January 1, 2025, to December 31, 2025, the Fire Department responded to a total of 9,758 reported emergency incidents that originated from 9-1-1 calls. Emergency responses included:
ƒ 6,848 Medical emergencies
ƒ 549 Traffic accidents
ƒ 203 fires
ƒ 316 fire alarms
ƒ 134 hazardous conditions
ƒ 1708 other service calls
The total estimated fire loss was $3,769,000 and the average response time to all incidents was 6 minutes and 55 seconds.

Listed below are the five fire stations which serve the City of West Covina:
ƒ Fire Station No. 121: 819 S. Sunset Avenue
ƒ Fire Station No. 122: 2441 E. Cortez Street
ƒ Fire Station No. 123: 1433 W. Puente Avenue
ƒ Fire Station No. 124: 1815 S. Azusa Avenue
ƒ Fire Station No. 125: 2650 E. Shadow Oak Drive
The Fire Department has five basic functional responsibilities which are described below:

Fire
Administration
Fire
Prevention Operations
Community
Risk
Reduction
Training
Proposed Budget Page 103
General Fund
Fire
Fire Administration
Provides leadership, strategic direction, and administrative oversight for departmental operations and business functions. Key responsibilities include budget management, contract administration, personnel support, policy development, procurement, community engagement, records management, strategic planning, and coordination with internal and external stakeholders.

Fire Prevention Bureau
Fire Chief currently serves in a dual role as both Fire Chief and Fire Marshal.

The bureau is responsible for enforcing the California Fire Code and applicable state regulations to ensure fire and life safety in both new and existing occupancies. Core functions include:
• Conducting inspections and issuing operational and construction permits. • Ensuring compliance with state-mandated facility safety requirements. • Reviewing architectural and fire protection system plans. • Coordinating with Building, Planning, and Community Development divisions. • Managing fire and life safety compliance for industrial, commercial, and public assembly occupancies.

Plan review services are supplemented through contracted consultants, with associated costs recovered through user fees.

The bureau implemented the First Due Inspection Module, improving efficiency in inspection tracking and documentation.

Operations
Operations is a fully staffed, 24-hour emergency response force for fire, medical, rescue, hazardous materials, and all-hazard incidents.

Emergency services are deployed from five stations to maintain timely responses across the city. Daily staffing includes paramedic engines or quint companies at each station and three paramedic rescue ambulances located at Stations 121, 122, and 124.

The on-duty Assistant Fire Chief, operating from Station 122, oversees daily system deployment and operational readiness.

This configuration delivers a daily effective response force of 23 sworn personnel, ensuring consistent life safety protection amid steadily increasing call volumes.

Approximately 76% of all responses are EMS-related, with personnel delivering advanced life support services supported by ongoing quality assurance and continuing education through a partnership with UCLA. Department paramedics continue to adopt emerging lifesaving practices introduced by the Los Angeles County EMS Agency.

Proposed Budget Page 104
General Fund
Fire
In addition to fire and medical emergencies, personnel respond to a wide range of service requests including:
• Hazardous material incidents
• Public service calls
• Mutual and automatic aid responses
• Police assist calls
• Animal rescues
• Alarm activations
Dispatch services are provided through the Verdugo Fire Communications Center, ensuring regional coordination and closest-unit response.

Community Risk Reduction
Despite fiscal constraints, the department continues to take an active and progressive approach to emergency planning by integrating preparedness efforts into daily operations and response readiness. Personnel maintain specialized disaster response training to support coordinated operations during large-scale incidents such as earthquakes, floods, hazardous material releases, wildland fires, and other regional emergencies.

The department is also expanding its proactive community preparedness efforts through the implementation of the Community Connect outreach program, which strengthens situational awareness by allowing residents and businesses to securely share critical information to assist first responders during emergencies.

Together, these efforts enhance operational readiness and ensure the department remains prepared to support Emergency Operations Center activation and effectively serve the community during major incidents.

Training
Training remains a cornerstone of operational readiness.

Recruit Training ensures newly hired firefighters meet rigorous performance standards before field assignment, followed by a one-year probationary period of structured development.

On-going Department Training includes:
x Hands-on drills
x Classroom instruction
x Specialized workshops
x Pre-fire planning
x Target hazard assessments
Proposed Budget Page 105
General Fund
Fire
Organization Chart

FIRE CHIEF

ASSISTANT FIRE CHIEF
A Shift
STATION 121
Engine (3)
Rescue Ambulance (2)
STATION 122
Quint (4)
Rescue Ambulance (2)
STATION 123
Engine (3)
STATION 124
Engine (3)
Rescue Ambulance (2)
STATION 125
Engine (3)

ASSISTANT FIRE CHIEF
B Shift
STATION 121
Engine (3)
Rescue Ambulance (2)
STATION 122
Quint (4)
Rescue Ambulance (2)
STATION 123
Engine (3)
STATION 124
Engine (3)
Rescue Ambulance (2)
STATION 125
Engine (3)

ASSISTANT FIRE CHIEF
C Shift
STATION 121
Engine (3)
Rescue Ambulance (2)
STATION 122
Quint (4)
Rescue Ambulance (2)
STATION 123
Engine (3)
STATION 124
Engine (3)
Rescue Ambulance (2)
STATION 125
Engine (3)
SENIOR

ADMINISTRATIVE

ASSISTANT

FIRE PROTECTION

SPECIALIST

FIRE PROTECTION
SPECIALIST *

ADMINISTRATIVE
AIDE(2)
ADMINISTRATIVE AIDE DEPUTY FIRE MARSHAL *

EXE ASSISTANT TO THE

FIRE CHIEF
Proposed Budget Page 106
General Fund
Fire
Goals and Objectives
City Council Goal: I. Protect Public Safety
Objectives:

1. Sustain a heightened state of operational preparedness by enhancing training initiatives, ensuring swift and efficient emergency response to all situations.

2. Provide ongoing emergency medical services training to personnel and uphold adequate equipment and supplies to meet service level requirements and comply with mandates from the Los Angeles County Department of Health Services.

3. Exercise diligent oversight over the Fire Department budget, encompassing constant staffing and strike team expenditures. Pursue avenues for cost recovery and reimbursement from federal and state agencies.

4. Add two additional members to the Urban Search & Rescue (USAR) team to increase the number of qualified members of RTF2.

5. Obtain USAR Type I Heavy Rescue qualification with Cal OES.

6. Reestablish Type I REMS qualification to meet new Firescope/NWCG requirements.

7. Collaborate with the Los Angeles Area Fire Chiefs’ Association Regional Training Group (LAAFCA RTG) to facilitate regional training opportunities for Fire Department personnel, supported by all fire departments within Los Angeles County.

FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Fire Administration
Full-time
ADMINISTRATIVE AIDE 2 2 2 2 2 0
ASSISTANT FIRE CHIEF 3 3 3 3 3 0
DEPUTY FIRE MARSHAL 0 0 1 1 0 -1
EXE ASSISTANT TO THE FIRE CHIEF 0 0 0 1 1 1
FIRE CAPTAIN 15 15 15 15 15 0
FIRE CHIEF 1 1 1 1 1 0
FIRE ENGINEER 15 15 15 15 15 0
FIRE PROTECTION SPECIALIST 1 1 1 1 1 0
FIREFIGHTER 9 9 9 9 7 -2
FIREFIGHTER/PARAMEDIC 27 27 27 27 29 2
MANAGEMENT ANALYST I 1 1 0 0 0 -1
SR ADMINISTRATIVE ASSISTANT 1 1 1 0 0 -1
Full-time Total 75 75 75 75 74 -2
Part-time
DEPUTY FIRE MARSHAL 0 0 0 0 1 1
FIRE PROTECTION SPECIALIST 2 2 1 1 1 0
Part-time Total 2 2 1 1 2 1
Fire Administration Total 77 77 76 76 76 -1
Proposed Budget Page 107
General Fund
Fire
City Council Goal: V. A Well-Planned Community
Objectives:

1. Cultivate and nurture both new and existing staff members through comprehensive training and mentoring programs to foster succession planning.

Employ proactive approaches in recruitment and promotional testing to maintain optimal staffing levels and minimize recurring personnel expenses.

2. Increase staffing in Fire Administration to enhance fire department operations, effectiveness, and efficiency.

3. Enhance community risk reduction efforts within the fire prevention bureau.

4. Expand the Fire Investigation unit by providing additional training opportunities for its members.

5. Identify and pursue federal, state, and private grant opportunities for firefighter training and procurement of firefighting equipment, while maintaining meticulous grant records for compliance and audit readiness.

6. Ensure effective fiscal management by developing specifications, overseeing procurement, and managing maintenance and repairs for vehicles, apparatus, facilities, and firefighting equipment.

7. Establish an outreach and marketing initiative targeting residents and businesses to increase enrollment in the City's Ambulance Subscription Program. Develop new program materials, engage in community partnerships, and host promotional events.

8. Establish the Community Connect program that allows residents and business owners to connect securely with the fire department. This program will proved firefighters with crucial pre-arrival information about the property, number of residents, pets, needs (elderly patients bedridden or in wheel chairs), and contact information.

City Council Goal: VIII. Enhance City Image and Effectiveness Objectives:

1. Continuing ongoing improvements to fire stations.

2. Organize the 7th annual Fire Prevention Week poster contest in collaboration with National Fire Protection Week, open to all elementary schools in West Covina. Focus on fire and life safety themes, with community judging during the 7th annual Fire Prevention Week Open House. Recognize winning entries at a City Council meeting and showcase winning posters on fire engines for community display.

3. Conduct annual inspections for fire and life safety compliance at all businesses not previously inspected.

4. Implement pre-fire planning for all identified target hazards, adhering to national standards.

Proposed Budget Page 108
General Fund
Fire

5. Review water company records to ensure compliance with testing and maintenance of their respective hydrants. The fire department will periodically inspect hydrants in high fire hazard areas to confirm they are operational.

Accomplishments
x Maintained a Class 3 Public Protection Classification (PPC) from the Insurance Services Offices (ISO) for fire protection. This rating system, ranging from 1 to 10, assesses fire protection systems across the United States, with less than 1% of the 30,000 fire departments achieving a PPC of 3 or higher. x The department continues to operate under an Acting Fire Chief. Recruitment has been completed for Fire Chief with the onboarding and badge pinning to happen in April of 2026. Promoted two firefighters to firefighter/paramedic.

Currently working with HR to fill all vacant positions, including Assistant Fire Chief, Fire Engineer, and Firefighter/Paramedic.
x Continue to be one of the county’s leading Tactical Emergency Medical Support (TEMS) team certified by LADHS in LA County. Current member sitting on a regional task force to develop and train other city agencies. Providing not only local support to our police department, but assisting other agencies like, Baldwin Park PD, and CHP.
x Deployed 17 resources to 9 different mutual aid wildland responses, deploying Strike Team leaders and engines, single resource qualified personnel, ambulances and Urban Search & Rescue members as part of RTF2. These deployments included both the Palisades and Eaton Fires. x Completed the second full year with Verdugo Fire Communications Center streamlining emergency response coordination and communication with other local agencies. Verdugo uses a GIS-based response system that uses AVL to send the closest available unit to an emergency, improving response times and resource allocation.
x Integrated PulsePoint and Tablet Command provides critical enhancement to real-time communication, situational awareness, and response coordination.

These two enhancements were included by the migration to Verdugo Dispatch. x Carried out annual apparatus testing to meet industry standards and utilized enhanced data collection methodologies for emergency service improvement. x First Due Asset Module – Continued to build on the asset management system, improving equipment tracking, maintenance, and management for all fire department assets.
x First Due Incident Documentation Module – Successfully transitioned from National Fire Incident Reporting System (NFIRS) to the new National Emergency Response Information System (NERIS) for incident reporting to the national data base.
x First Due Pre-Plan and Inspection Module - Launched pre-plan and inspection modules, enabling more efficient building assessments and inspections, enhancing overall preparedness for emergency calls.

Proposed Budget Page 109
General Fund
Fire
x Completed the renovation of Fire Station 122 and Fire Station 124 by removing the old tile and carpeted flooring and moved to polished concrete flooring. x New stoves purchased for Fire Station 122 and Fire Station 124 to replace old, poor functioning appliances.
x Organized the 7th annual Fire Prevention Week poster contest, engaging elementary schools in West Covina to create artwork focused on fire and life safety themes. Winning entries were showcased at a City Council meeting and displayed on fire engines for community awareness.
x Updated the department-wide fee schedule to streamline financial processes. x Obtained $75,000 in SHSP grant funding for Urban Search and Rescue equipment.
x Continued the Emergency Incident Billing Program to recover costs associated with emergency responses, ensuring financial sustainability without direct charges to individuals.
x Replaced three old fire prevention vehicles with new 2025 1500 Dodge RAM pickups. Vehicles were purchased with AQMD funds and will provide staff with vehicles that represent a professional look for the department. x Adopted the state’s new Fire Hazard Severity Zone (FHSZ) maps indicating Wildland fire hazards. West Covina’s very high hazard areas were significantly reduce in these new maps.
x Evaluated Genasys evacuation map plates. Initial map plates were too large and ineffective for use in the city. Worked with the city’s GIS personnel to create, adopt and publish new evacuation map plates for effective evacuations if needed due to a large scale event.
x Fire Prevention staff prepared the 2025 Fire Code adoption for City Council. x Multiple fire department agreements were renewed including, Fire Recovery, KJ Consultants, MAK Fire Protection Engineering & Consulting, Life Assist, RINCON, Wittman, and the extension of Verdugo Fire Communication Center.

Performance Measures
Metric
Department
Goal or
Objective
Addressed
FY 2024-
2025
Actual
FY2025-
2026
Estimate
FY 2025-
26 Estimate
Total number of emergency
responses that originated from
9-1-1 calls
#2 9,721 9,758 9,900
Average response time to
incidents
#2 7 minutes
and 38
seconds
6 minutes
and 55
seconds
7 minutes
Proposed Budget Page 110
General Fund
Fire
Expenditures
Major Changes
ƒ Salaries and benefits have increased based on anticipated step increases and contract increases.
ƒ Overtime cost are projected to decrease with full staffing and scheduling efficiency. ƒ Funding for a CalPERS Unfunded Accrued Liability (UAL) increased. ƒ Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly. ƒ Cost for emergency medical supplies has increased significantly.

FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Salaries & Benefits 19,128,097 21,729,194 22,801,436 22,104,310 21,528,455 (1,272,981) Salaries 8,832,208 8,542,757 9,405,786 9,368,130 10,199,176 793,390 Benefits 6,696,659 7,506,865 8,665,818 7,633,630 7,674,635 (991,183) Overtime 3,212,660 3,572,434 3,390,463 3,823,720 1,510,205 (1,880,258) Mutual Aid Overtime 386,569 1,534,249 288,900 600,000 450,000 161,100 PERS UAL Payment 572,889 - 1,050,469 678,830 1,694,439 643,970 Materials & Services 2,343,171 2,046,800 2,183,660 2,808,092 3,248,118 1,064,458 Materials & Services 2,040,392 1,777,065 1,853,890 2,484,450 2,945,630 1,091,740 Fuel 174,285 135,900 188,570 184,000 166,288 (22,282)
Utilities 92,504 104,700 91,108 100,642 93,200 (11,500) Maintenance & Repairs 35,990 42,727 36,500 39,000 43,000 6,500 Capital Assets 4,281 - - - - -
Capital Assets 4,281 - - - - -
Allocated Costs 886,022 988,416 1,225,386 1,173,660 1,298,029 72,643 Allocated Costs 886,022 988,416 1,225,386 1,173,660 1,298,029 72,643 Grand Total 22,361,570 24,764,411 26,210,482 26,086,062 26,074,602 (135,880) Proposed Budget Page 111
General Fund
Fire
Expenditures by Division
-
5,000
10,000
15,000
20,000
25,000
30,000
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Thousands
Fire Expenditures
Salaries & Benefits Materials & Services Allocated Costs Capital Assets Proposed Budget

General Fund
Human Resources Department
Mission Statement
To provide the City of West Covina with the highest standard of service through the recruitment, selection, development, and retention of an outstanding workforce that is committed to providing excellent public service.

About
The Human Resources Department serves approximately 328 full-time personnel and 95 part-time and limited-service staff. The department is responsible for the administration of all personnel and risk management functions of the City. The main objectives of the Human Resources Department are as follows: carry out the directives of the City Council and City Manager in the most cost effective and efficient manner possible; provide timely and reliable information and recommendations to the City’s decision makers when called upon; provide an equitable and healthy work environment for all employees; mitigate all unnecessary risk, loss, and liability for the City and its surrounding community; and provide valuable and responsive support services to all other City departments to enable them to complete their respective missions.

The Department is comprised of three functional areas:

Human Resources
The functional area of Human Resources provides a comprehensive array of support, consultation, and personnel management services for the entire organization. This is accomplished through the following:
ƒ Employee Recruitment, Selection, Training, and Development; ƒ Employee Education and Assistance Programs;
ƒ Employee Benefits Administration;
ƒ Employee Grievance and Discipline Administration;
ƒ Personnel Policy Development and Administration;
ƒ Job Classification and Compensation Administration;
ƒ Employee-Management Relations and Collective Bargaining; and ƒ Organizational Development.

Risk Management
The functional area of Risk Management is responsible for ensuring a safe and healthful environment for the City’s employees and citizens. This is accomplished through the following:
ƒ Workers’ Compensation Program Administration:
- Case Management;
- Claims Administration;
- Litigation and Legal Defense Management;
Human
Resources
Risk
Managment
Human
Resources
Commission
Proposed Budget Page 113
General Fund
Human Resources Department
- Employee Injury Prevention and Rehabilitation Programs; - Workplace Safety Programs; and
- Employee Outreach and Training Programs.
ƒ General Liability Insurance Program Administration:
- Case Management;
- Claims Administration;
- Litigation Defense and Tort Claims Management; and
- Loss Control and Prevention Programs.

Human Resources Commission
The Human Resources Commission was created and authorized by the City Council to act in an advisory and judiciary capacity for the City Council and Human Resources Officer regarding personnel management and employee relations. The Commission performs the following duties:
ƒ Advises the City Council and the Human Resources Director on personnel matters not specifically delegated by law to other parties within the City organization; ƒ Reviews the City’s Position Classification System and makes comments and recommendations regarding position classifications to the Human Resources Director and/or City Council; ƒ Holds hearings, makes recommendations, and adjudicates matters concerning personnel administration and employee relations at the request of the City Council, City Manager, or Human Resources Officer; and,
Receives, hears, and certifies its findings and recommendations of appeals submitted by any person in the city service relative to any dismissal, demotion, reduction in pay, or alleged violation of the classification and salary resolution or the personnel rules.

Organization Chart
Human Resources/Risk
Management Director
Human Resources
Manager
Human Resources Analyst I
Senior Human Resources
Technician
Office Aid III *
Proposed Budget Page 114
General Fund
Human Resources Department
Goals and Objectives

1. Improve the City’s risk transfer to the CJPIA by developing more effective processes for assessing and mitigating risks, establishing insurance requirements, and maintaining compliance with all insurance requirements and recommendations in conjunction with CJPIA.

2. Negotiate successor Memoranda of Understanding (MOU’s) for all bargaining groups in the City.

3. Reduce workers’ compensation claims and expenditures through better practices and procedures, in conjunction with CJPIA.

4. Reduce general liability claims and expenditures through better practices and procedures, in conjunction with CJPIA.

5. Ensure employees are receiving mandated trainings, such as SB 1343 and AB 1825, to stay compliant with laws.

6. File Retention / Destruction Project
Accomplishments
ƒ Reviewed more than 4,987 applications for 83 recruitments. ƒ Completed Benefits Open Enrollment for Plan Year 2026 for all Full-Time employees in Fall of 2025. ƒ Minimum wage increases per SB 3 (Leno Chapter 4), $16.00 per hour effective January 1, 2026.

FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Human Resources
Full-time
HUMAN RESOURCES ANALYST I 1 1 1 1 1 0
HUMAN RESOURCES DIRECTOR 0 0 1 1 1 0
HUMAN RESOURCES MANAGER 1 1 1 1 1 0
HUMAN RESOURCES TECHNICIAN 0 1 0 0 0 0
SR HUMAN RESOURCES TECHNICIAN 111110
Full-time Total 3 4 4 4 4 0
Part-time
OFFICE AIDE III 1 1 0 1 1 1
Part-time Total 1 1 0 1 1 1
Human Resources Total 4 5 4 5 5 1
Proposed Budget Page 115
General Fund
Human Resources Department
Performance Measures
Metric
Department Goal
or Objective
Addressed
FY 2023-24
Actual
FY 2024-25
Estimate
FY 2025-26
Estimate
Workers Comp. Loss Rate per $100 of Payroll #5 $3.41 $4.37 $4.46 Open Liability Claims #32 16 48 32
Expenditures
Major Change
ƒ Salary and benefits have increased based on anticipated step increases and contract increases. ƒ Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly.
ƒ Materials & Services increased, primarily driven by higher office supplies, legal services, and professional services.

FY2023-24
Actuals
FY2024-25
Actuals
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Salaries & Benefits
Salaries 242,885 253,595 432,394 343,240 474,713 42,319 Benefits 79,488 88,367 121,754 87,740 117,331 (4,423)
Overtime 86 358 - 1,100 - -
PERS UAL Payment 11,430 - 46,957 101,270 32,903 (14,054) Salaries & Benefits Total 322,459 353,750 601,105 533,350 624,947 23,842 Materials & Services
Materials & Services 360,939 405,660 210,300 338,420 327,980 117,680 Utilities 1,099 1,125 2,400 2,400 2,000 (400)
Maintenance & Repairs 2,205 3,276 5,000 5,000 3,500 (1,500) Materials & Services Total 364,243 410,061 217,700 345,820 333,480 115,780 Allocated Costs
Allocated Costs 34,380 44,700 48,120 48,120 53,760 5,640 Allocated Costs Total 34,380 44,700 48,120 48,120 53,760 5,640 Grand Total 721,082 808,512 866,925 927,290 1,012,187 145,262 Proposed Budget Page 116
General Fund
Human Resources Department
0 500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
5,000
FY2023-24 Actuals FY 2024-25 Actual FY 2025-26 Original Budget
FY 2025-26 Estimate FY 2026-27 Budget
Thousands
Human Resources/Risk Management Expenditures
Materials & Services Salaries & Benefits Allocated Costs Proposed Budget Page 117
General Fund
Public Safety Department
Mission Statement
To improve the community by educating residents and business owners on the importance of good property maintenance. This will ensure that the neighborhoods and businesses within the City of West Covina are following the established property maintenance standards, which are designed to enhance property values, protect the appearance, integrity, and character of the community, and secure the public’s health, safety, and welfare.

About
The Public Safety Department enforces the City’s Building Codes and Municipal Codes. The City’s Public Safety Department aims to promote and maintain a quality living environment for community members and visitors. Compliance with city codes helps maintain healthy neighborhoods and improves the quality of life in our city. Public Safety encourages property maintenance, promoting a quality aesthetic appearance throughout the city. Enforcing the City’s Codes includes conducting field inspections, documenting and abating problems, and responding to citizens’ complaints.

Organization Chart
Code Enforcement Director
Code Enforcement Manager
Code Enforcement Supervisor
Public Safety Officers (9)FT
(12)PT
Proposed Budget Page 118
General Fund
Public Safety Department
Goals and Objectives
City Council Goal: VIII. Enhance City Image & Effectiveness Objectives:

1. Continue proactive and systematic inspections of all city properties to ensure compliance with health and safety regulations, municipal codes, and property maintenance standards. Emphasize early identification of violations to prevent escalation and protect neighborhood quality.

2. Maintain a balanced approach to municipal code enforcement that protects community standards while supporting responsible economic development. Collaborate with Planning, Building, and Economic Development Divisions to ensure enforcement efforts do not unintentionally hinder legitimate business growth and investment.

3. Prioritize voluntary compliance by working collaboratively with property owners, tenants, and stakeholders. Emphasize education, communication, and clear timelines before pursuing escalated enforcement action when appropriate.

4. Actively encourage and assist in the rehabilitation of blighted commercial and industrial properties.

Support improvements to the City’s housing stock through coordinated enforcement, strategic partnerships, and when necessary, legal remedies such as receivership.

5. Focus enforcement and outreach efforts on key commercial corridors to enhance aesthetics, improve public perception, and strengthen economic vitality. Prioritize signage compliance, landscaping, façade improvements, and removal of graffiti and debris.

Accomplishments
ƒ Staff was increased to include a Director, Manager, four full-time, and 12 part-time public safety officers.

FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Public Safety
Full-time
CODE ENFORCEMENT DIRECTOR 1 1 1 1 1 0
CODE ENFORCEMENT MANAGER 0 0 1 1 1 0
CODE ENFORCEMENT OFFICER 4 4 4 4 9 5
CODE ENFORCEMENT SUPERVISOR 1 0 0 0 1 1
Full-time Total 6 5 6 6 12 6
Part-time
CODE ENFORCEMENT OFFICER 6 7 12 12 12 0
Part-time Total 6 7 12 12 12 0
Public Safety Total 12 12 18 18 24 6
Proposed Budget Page 119
General Fund
Public Safety Department
ƒ Public Safety resolved over 4,000 property maintenance violations, including over 500 for trash and debris, 200 inoperative vehicles, and 150 violations for construction without a permit. ƒ Enhanced functions and improved technology of our public safety case management software. ƒ Implemented a proactive systematic survey throughout the city to identify and remove abandoned vehicles from city streets, including the abatement of over 400 cars from public roads. ƒ Enhanced our parking enforcement program and utilized public safety officers for the issuance of over 8000 parking citations.
ƒ More than 75% of all Public Safety cases were initiated by staff rather than simply reacting to complaints. Proactive enforcement resolves issues before they affect entire neighborhoods. ƒ Using part-time officers, the city could provide Public Safety services seven days a week.

Performance Measures
Measure
Department Goal or
Objective Addressed
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
Number of Cases #1 2,700 2,800 2,900
Code Violations Identified #1 4,000 5,000 5,100
Inspections Conducted #1 8,000 7,000 10,000
Notices Mailed #1 6,075 7,000 8,000
Administrative Citations #1 400 300 200
Parking Citations #1 6,300 18,000 18,000
Proposed Budget Page 120
General Fund
Public Safety Department
Expenditures
Major Changes
ƒ Salary and benefits decreased due to the allocation of funds to special programs and reduction in part-time hours.
ƒ Workers Compensation and General Liability charges were increased and redistributed to reflect recent actuarial estimates.
ƒ The additional part-time Code Enforcement Officers added are funded from Measure W in FY2026- 27 Budget.

FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original
Budget
FY 2025-65
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Salaries & Benefits 929,040 942,750 1,020,383 1,276,130 972,197 (48,186) Salaries 758,536 771,591 801,978 961,280 743,297 (58,681) Benefits 158,173 137,749 154,889 155,020 186,394 31,505 Overtime 12,331 17,832 8,449 5,440 10,811 2,362
PERS UAL Payment 15,578 - 55,067 154,390 (23,372) 31,695 Materials & Services 73,855 50,168 78,825 63,800 (14,566) 64,259 Fuel 36,092 28,364 29,825 35,000 33,009 3,184
Materials & Services 37,763 21,028 23,800 25,800 28,250 4,450 Utilities - 777 25,200 3,000 (22,200) 3,000
Allocated Costs 47,774 - 1,425 15,116 - 13,691
Allocated Costs 47,774 - 1,425 15,116 - 13,691
Grand Total 1,002,895 1,040,693 1,100,633 1,339,930 1,051,572 (49,061) -
200
400
600
800
1,000
1,200
1,400
1,600
FY 2023-24 Actual FY 2024-25 Actual FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27 Budget
Thousands
Public Safety Expenditures
Salaries & Benefits Materials & Services Allocated Costs Proposed Budget Page 121
General Fund
Public Works Department
Mission Statement
The mission of the Public Works Department is to enhance, maintain, improve, and preserve West Covina’s infrastructure and environment for residents, businesses, visitors, and future generations throughout every neighborhood in our diverse community.

Department Overview
The Public Works Department is defined by its responsiveness, commitment to exceptional customer service, and dedication to building positive community relationships. Department employees take pride in serving as committed public servants who provide essential and critical services to the community.

Public Works operates and maintains the City’s 16 square miles of public infrastructure and facilities, including:
x Streets and landscaped medians
x 795 City-owned streetlights and 97 traffic signals
x Street signage
x Electric vehicle charging stations at City facilities x The urban forest
x Sidewalks and pathways
x 16 parks, 4 community centers, and the Sportsplex
x Public buildings
x Sanitary sewer systems
x Bus stops and shelters
x Environmental services promoting waste reduction, reuse, and recycling x Public rights-of-way and City fleet operations
Department operations are organized into eight core service areas :

Administration
Buildings and
Faciliites
Maintenance
Parks Maintenance Street Maintenance
Graffiti Abatement Sewer and Storm
Water Systems Fleet Services Sportsplex
Proposed Budget Page 122
General Fund
Public Works Department
Core Service Areas
Administration
The Administration Section provides centralized support services for the Department’s seven operational divisions. Staff serve as the primary public point of contact, receiving and processing citizen inquiries, resolving complaints, and ensuring timely responses to service requests.

Buildings and Facilities Maintenance
The Buildings and Facilities Maintenance Section is responsible for providing a clean, safe and professional working environment for the public and City staff providing preventative maintenance of City buildings and facilities including the Civic Center, fire stations, police department buildings, community centers, all restrooms and out-buildings in the parks, playground equipment, pavilions, walking paths, skateboard park, fields, parking structure maintenance and all other public buildings and facilities. This section oversees contracts for preventative maintenance and repairs for HVAC, electrical, plumbing, elevator, fire and security alarms, custodial services and other building services.

Parks Maintenance
The Parks Section is responsible for all the City’s parks, medians, publicly owned trees, as well as all other landscaped areas, such as city facility landscaping, landscaped and natural open spaces, slopes, common areas and the 6 landscape maintenance districts. It also provides water conservation services and monitors janitorial and building maintenance including park restrooms and recreation facilities.

Streets Maintenance
The Street Section is responsible for maintaining concrete and asphalt improvements and repairs within the City's street and alley right-of-ways, traffic signals, street and facility lighting, City facility vehicle charging stations, flood control, and disaster preparedness related to street maintenance, striping, curbs, traffic legend painting and sign installation and repairs. Public Works provides contract administration for the street sweeping and solid waste collection programs and assists other City departments with various projects.

Graffiti Abatement
This section is responsible for graffiti abatement of all City right-of-way, parks, and City-owned buildings and facilities. Abatement services include painting over, removing, pressure washing, and repairing any surfaces damaged by graffiti.

Sewer and Storm Water Systems
The City Sewer and Storm Water Section is responsible for the maintenance and repair of 6 sewage lift stations, 9 water pump stations, 227 miles of mainline sewer pipeline and 5,187 manholes. Standby crews provide emergency response after hours, on weekends, and during holidays to ensure system reliability and public health protection.

Proposed Budget Page 123
General Fund
Public Works Department
Fleet Services
Fleet Services manages the City's fleet of patrol cars, fire engines, rescue ambulances, passenger vehicles, SUVs, Light-Medium-Heavy Duty Diesel trucks, power equipment and emergency generators. This section provides support to all City departments through preventive maintenance and repair of vehicles and equipment used citywide. This section is responsible for procurement of non-emergency vehicles and equipment and manages the contracts for vehicle and equipment repairs, auto body & paint, heavy equipment/fire apparatus repair, onsite generator and CNG repairs.

Sportsplex
Public Works staff provides opening, closing and buildings and facility maintenance services, preparation for all tournaments and scheduled events at the Sportsplex, performance of lawn care, field marking, landscaping, irrigation maintenance, maintenance of walkways and entrance to facility, high-traffic areas and common areas.

Proposed Budget Page 124
General Fund
Public Works Department
Organization Chart
*Part-time / Limited-Service PT
**Primarily funded and grouped under Administration Department in Schedule of Positions Assistant City Manager/
Director of Public Works**
Director
of Public Works
Management
Analyst I
Office Aide III *
Management
Analyst II
Offoce Assistant I
Pubic Works
Superintendent
Fleet Services
Coordinator
Maintenance
Services
Coordinator
Building
Maintenance
Leadworker
Maintenance
Leadworker
Maintenance
Worker III
Maintenance
Worker II (6)
Maintenance
Worker III
Maintenance
Worker II (6)
Maintenance
Services
Coordinator
Maintenance
Leadworker
Equipment
Operator
Maintenance
Worker III
Maintenance
Worker II (5)
Maintenance
Worker III
Maintenance
Worker II (6)
Electrician II
Electrician I
Maintenance
Supervisor
Proposed Budget Page 125
General Fund
Public Works Department
Goals and Objectives
City Council Goal:

I. Protect Public Safety
Objective:

1. Improve stop sign visibility and implement traffic-calming measures to enhance safety for motorists and pedestrians while lowering long-term maintenance and replacement costs.

2. Continuing tree risk management program safeguarding public safety, minimizing liability, and preserving City infrastructure balancing the environmental value of the urban forest with the responsibility to protect residents, property, and vehicular traffic.

FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Maintenance Service
Full-time
ADMINISTRATIVE ASSISTANT II 1 1 1 1 0 -1
BUILDING MAINT LEAD WORKER 1 1 1 1 1 0
ELECTRICIAN I 1 1 1 1 1 0
ELECTRICIAN II 1 1 1 1 1 0
EQUIPMENT OPERATOR 1 1 1 1 1 0
FLEET SERVICES COORDINATOR 0 1 1 0 1 0
MAINTENANCE LEAD WORKER 2 2 2 2 2 0
MAINTENANCE SVCS COORDINATOR 3 2 2 3 1 -1
MAINTENANCE WORKER II 22 22 22 22 23 1
MAINTENANCE WORKER III 4 4 4 4 4 0
MANAGEMENT ANALYST I 1 1 1 1 1 0
MANAGEMENT ANALYST II 0 0 0 0 1 1
OFFICE ASSISTANT I 0 0 0 0 1 1
PUBLIC WORKS DEPUTY DIRECTOR 1 1 1 1 0 -1
PUBLIC WORKS DIRECTOR 0 0 0 0 1 1
PUBLIC WORKS SUPERINTENDENT 1 1 1 1 1 0
SENIOR MAINTENANCE SUPERVISOR 100000
STREET MAINTENANCE SUPERVISOR 0 1 1 1 0 -1
Full-time Total 40 40 40 40 40 0
Part-time
MAINTENANCE ASSISTANT 1 1 1 1 0 -1
OFFICE AIDE I 3 3 3 0 0 -3
OFFICE AIDE III 0 0 0 2 1 1
Part-time Total 4 4 4 3 1 -3
Maintenance Service Total 44 44 44 43 41 -3
Proposed Budget Page 126
General Fund
Public Works Department
VIII. Enhance City Image and Effectiveness
Objectives:

3. Continue delivering high-quality services while maintaining fiscal responsibility.

4. Ensure essential services and facilities are maintained and infrastructure remains in good condition.

5. Assist in the development and implementation of the Five-Year Capital Improvement Program (CIP).

6. Maintain a 48-hour response window for graffiti abatement requests.

7. Continue sewer manhole pest abatement efforts.

8. Develop a comprehensive street sign and pavement marking replacement program.

9. Create a citywide asset inventory and replacement schedule.

10. Address City liability risks, including trip hazards, hazardous trees, and roadway deficiencies.

Accomplishments
x Led high-windstorm emergency response operations for the January 7, 2025, windstorms and fires impacting Los Angeles County, expending over 901 man-hours during a two-week cleanup effort to eliminate hazards citywide.
x Ensured ongoing compliance with State Water Resources Control Board regulations for the Sewer System Management Plan (SSMP) and Sanitary Sewer Overflow Program. x Finalized the third of seven sidewalk inspection zones, correcting 1,528 minor trip hazards and rehabilitating 5,970 linear feet of sidewalk.
x Restored and repaired the City Hall parking structure in December 2025 after rainstorm flooding, reinforcing structural integrity and extending service life. x Rehabilitated more than 3,000 linear feet of sidewalk to enhance pedestrian safety and accessibility.
x Advanced vegetation abatement efforts within Landscape Maintenance Districts 1, 2, and 4. x Refreshed pavement legends and restriped crosswalks in designated school zones to improve visibility and safety.
x Progressed renovations at the maintenance yard, including new flooring, interior and exterior painting, electrical system upgrades, and comprehensive facility enhancements. x Replaced one pump at the Citrus Street/Interstate 10 underpass to prevent storm-related flooding.
x Assisted the H.O.P.E. Team with abatement of large homeless encampments. x Responded to 8,350 GoGov citizen service requests.

Proposed Budget Page 127
General Fund
Public Works Department
Performance Measures
Service Indicators
Department Goal
or Objective
Addressed
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimate Estimate
City Facility Maintenance - All Other Facilities #4 108 68 70 City Facility Repairs Request for Police Department #4 28 22 23 City Facility Repairs for Fire Station #4 25 10 12
City Park - Dog Bag Devices Empty #4 4 5 6
City Park Community Centers #4 35 25 27
City Sidewalk Issues #4 110 25 28
City Sports Facilities #4 25 20 21
Damaged or Missing Street Signs #8 500 60 63
Discarded Trash Item - Illegal Dumping #2 787 680 712
Dog Park #4 4 2 2
Electrical Issues at City Facilities #4 46 42 44
Fallen Branch or City Tree #2 272 265 267
Graffiti #6 4363 3720 3765
Manhole Repairs #7 1 2 2
Manholes & Cleanouts #7 12 7 7
Median Vegetation - City Property #4 16 6 6
Other #4 16 1 1
Park Irrigation Issues #4 25 3 3
Park Playground Equipment Damage #10 20 20 23
Paseo or Greenspace Vegetation or Damages #4 16 8 8
Potholes or Damages to Streets #10 306 272 291
Restrooms in Parks #4 31 18 18
Sewer Orders #7 10 9 3
Slow Drainage/Lateral Stoppage #7 10 5 5

Proposed Budget Page 128
General Fund
Public Works Department
Service Indicators
Department Goal
or Objective
Addressed
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimate Estimate
Streetlights Owned & Maintained by So California
Edison #10 37 23 23
Streetlights owned by the city #10 40 75 75
Traffic Signal Lights #10 194 165 165
Trash in City Parks #4 16 7 7
Tree Trim Requests #2 229 235 242
Water Fountain - City Parks #4 13 11 13
Weeds & Overgrown Vegetation - Public Property #4 38 20 22 Expenditures
Major Changes
ƒ Salaries and benefits have increased based on anticipated step increases and contract increases. ƒ Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly.
ƒ Utilities have been increased based on recent actuals. ƒ Materials and Services decreased due to service contracts paid by other funds.

FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Salaries & Benefits 419,197 486,942 683,562 513,360 864,183 180,621 Salaries 288,271 317,502 408,174 286,290 568,543 160,369 Benefits 126,109 138,420 197,858 144,220 217,984 20,126 PERS UAL Payment 0 16,364 33,568 77,750 31,263 (2,305)
Overtime 4,818 14,657 43,962 5,100 46,393 2,431
Materials & Services 2,730,456 2,423,576 3,186,082 3,131,404 3,108,139 (77,943) Utilities 1,030,746 1,239,096 1,248,400 1,169,498 1,262,300 13,900 Materials & Services 1,674,603 1,128,382 1,864,250 1,906,950 1,787,647 (76,603) Fuel 22,553 32,372 25,432 28,956 32,192 6,760
Maintenance & Repairs 2,553 23,726 48,000 26,000 26,000 (22,000) Allocated Costs 144,098 1,198,557 1,270,997 1,274,089 1,426,596 155,599 Allocated Costs 144,098 1,198,557 1,270,997 1,274,089 1,426,596 155,599 Grand Total 3,293,751 4,109,075 5,140,641 4,918,853 5,398,918 258,277 Proposed Budget Page 129
General Fund
Public Works Department
Expenditures by Section
0 1000
2000
3000
4000
5000
6000
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Thousands
Public Works Expenditures
Materials & Services Allocated Costs Salaries & Benefits FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
4140-Maintenance Service
Salaries & Benefits 128,443 130,727 180,471 131,760 397,519 217,048 Materials & Services 114,788 132,200 137,576 120,339 126,256 (11,320) Allocated Costs 8,380 1,138,108 1,203,230 1,203,230 1,348,695 145,465 4140-Maintenance Service Tota 251,611 1,401,035 1,521,277 1,455,329 1,872,470 351,193 Grand Total 251,611 1,401,035 1,521,277 1,455,329 1,872,470 351,193 Proposed Budget Page 130
Capital Improvement Program
The City of West Covina develops a five-year Capital Improvement Program (CIP) that consists of an extensive list of projects necessary to maintain and improve the City’s infrastructure. The City defines a CIP as having (1) a capital asset with a minimum dollar value of $45,000, and (2) an estimated useful life of three years or more. A multi-year CIP is necessary because it is impossible to fund all capital projects immediately. To meet the City’s needs, it is imperative that the City continues to plan and strategize how it will allocate limited financial resources for capital projects.

The CIP should not be confused with the capital improvement budget. The capital improvement budget represents the first year of the CIP that is reviewed and adopted by the City Council. It authorizes specific projects and appropriates specific funding for those projects.

Projects and funding sources listed in the CIP for years other than year one (commonly called “out years”) are not authorized until the annual budget for those years is adopted by the City Council. The “out years” serve only as a guide for future planning and are subject to further review and modification in subsequent years. The City Council adopts a five-year CIP to provide a standard by which to:
ƒ Prioritize the increased needs of the City
ƒ Analyze the various funding sources
ƒ Match, as appropriate, the funds to the various needs ƒ Plan to meet the City’s capital needs over an extended period, as funding becomes available.
ƒ Help to eliminate deficiencies, yet accommodate changing priorities while progressing toward a goal Capital Improvement Selection Process
The CIP has been developed with the combined input from the City Council and City staff. Requests are submitted to a committee of City staff members to review along with justifications, suggested funding source(s) and associated costs including any ongoing operating costs. The projects are categorized as City Wide, Building, General, Parks, Regional, Sewer, Streets, or Traffic.

They are assessed based on the funding availability and the needs and priorities of the City, then presented to the City Council for consideration and approval. Projects not funded in the current fiscal year are put in “out years.” Conversely, during the budget year there may be additional CIP projects approved by the City Council that were unforeseen during the budget adoption process.

Special Comments
Although staff has made every attempt to adhere to the definition of a CIP, there are some occasions when projects may be below the $45,000 limit. While these projects may not be classified by most agencies as “capital projects,” they have been included due to their uniqueness. The Government Finance Officers’ Association defines a capital asset as “a new or rehabilitated physical asset that is nonrecurring, has a useful life of more than three to five years, and is expensive to purchase.” This Five-Year Capital Improvement Program is presented to the City Council as a working document. The projects and funding sources are subject to change during the budget year to better reflect the priorities of the City Council.

Proposed Budget Page 131
Capital Improvement Program
Summary
Funded Projects
Category Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total Facilities 1,650,000 2,387,159 - - - - 4,037,159
General 725,000 1,816,104 - - - - 2,541,104
Parks 520,000 821,389 180,000 180,000 - - 1,701,389
Sewer - 4,370,663 - - - - 4,370,663
Streets 400,000 8,612,972 250,000 250,000 250,000 - 9,762,972 Traffic 1,100,000 4,047,330 1,100,000 - - - 6,247,330
Grand Total 4,395,000 22,055,617 1,530,000 430,000 250,000 - 28,660,617 Unfunded Projects
Category
Project
Estimate
Facilities 4,684,999
General 225,000
Parks 7,723,597
Streets 12,084,999
Traffic 2,660,000
Grand Total 27,378,595
Facilities
14%
General
9%
Parks
6%
Sewer
Streets 15%
34%
Traffic
22%
Funded CIP by Category
Proposed Budget Page 132
Capital Improvement Program
Summary
Funded Projects by Funding Source
Project Total
Facilities General Parks Sewer Streets Traffic Grand Total Assessment Districts 4,370,663 - 497,145 4,867,809
Gas Tax 173,180 173,180
General Fund 803,389 4,037,159 808,083 60,398 5,709,029 Grants 1,735,379 149,505 73,124 2,998,974 4,956,981
Impact Fees 5,073 5,073
Metro 2,328,748 427,314 2,756,062
Park Fees 172,696 172,696
Road Maint Rehab 4,610,887 2,647,862 7,258,749
Special Revenue 566,032 2,336 2,192,670 2,761,038
Grand Total 4,037,159 2,541,104 1,701,389 4,370,663 9,762,972 6,247,330 28,660,617 Impact Fees
0% Grants
17%
Assessment Districts
17%
Metro
Road Maint Rehab 10%
25%
Gas Tax
1%
Park Fees
0%
General Fund
20%
Special Revenue
10%

CIP FUNDING BY FUNDING SOURCE
Proposed Budget Page 133
Capital Improvement Program
FY 2026-2027 Projects Underway (Remaining Available Rollover Funds) Category/Project Remaining Balance (FY25-26)
Facilities 2,883,202
C21034, Fire Bldg. Improvements 361,208
C23001, Police Building Repairs 659,292
C23002, Fire Station 1 Replacement (Lease) 174,364
C23003, City Yard Renovations 230,742
C23011, Sportsplex Improvements 300,000
C23015, City Yard Roof 250,000
C23034, Facilities Repairs & Improvements 56,985
C24002, Emergency Generator at City Hall 150,000
C25019, City Hall Elevators 500,000
C25023, City Hall ADA Improvements 14,611
C26002, City Council Chamber and ADA Improvement 150,000 C26003, Senior Center Audio/Visual Improvements 36,000
General 3,837,884
C22014, Financial Accounting System 597,969
C23002, Fire Station 1 Replacement 1,333,380
C23017, City Signage - Entry and Wayfinding 99,999
C23021, BKK Detention Basin 158,871
C26008, Paseo Lighting Replacement/Repairs 150,000
C26019, Hillside Mitigation and Fire Prevention 1,497,664 Parks 3,755,277
C23005, Parks Restroom Improvements 259,081
C23006, Friendship Park Improvements 711,518
C23007, Drinking Fountains & Picnic Areas 134,860
C23012, Skate park mural 99,999
C23019, Security Cameras & Lights 723,620
C23023, Gingrich Basketball Courts 34,927
C24001, Del Norte Park Imp. & Dog Park 1,127,304
C25013, Parks Master Plan 273,968
C25014, Lark Ellen House - Site Improvements 50,000
C25017, Gingrich Park Tot Lot 340,000
Sewer 4,010,688
C17022, Azusa Sewer Lift Station 3,743
C21008, Sewer System Mgmt. Plan Update 75,000
C24005, Southside Sewer Replacement 2,380,068
C25004, Lift Station at Quail Valley/Cameron 200,000
C25005, Sewer Master Plan Update 500,000
C25006, Closed Circuit TV inspection 100,000
C25007, Sewer Main Replacement Area 116-1 666,000
Proposed Budget Page 134
Capital Improvement Program
FY 2026-2027 Projects Underway (Remaining Available Rollover Funds) Category/Project Remaining Balance (FY25-26)
C25008, Sewer Main Replacement Area 161-1 85,878
Streets 19,958,600
C19006, Azusa Ave Street Rehab 2,400,268
C21015, Sidewalk & Concrete Repairs 82,979
C21016, Median Landscaping 1,843,876
C22006, Catch Basin Cleaning 31,455
C23029, Bus Shelter Replacement 988,186
C25001, Residential Street Rehab (24-25) 5,026,741
C25003, Street Underpass Pumps 900,000
C25012, Streetlight Replacement (annual) 100,000
C25016, Trash Capture Device Install 650,962
C26001, Residential Street Rehab (25-26) 5,214,800
C26010, Sidewalk & Concrete Repairs 394,332
C26012, Street Sweeping Materials 75,000
C26013, Sidewalk, Curb & Gutter Repairs FY 25-26 250,000 C26018, Arterial Road Rehabilitation 2,000,000
Traffic 13,906,753
C21024, Traf Sig Controller & Bckp Battery 360,000
C21025, Traffic Control Devices Install 60,000
C23008, Regional Signal Synchronization 1,572,686
C23009, Lark Ellen/Badillo Traffic Signal Imp. 200,000
C23016, Traf. Signs, Stripping, Pvmt. Markers 1,040,227 C23028, HSIP Cycle 10 Improvements 875,487
C23032, Azusa Pedestrian & Signal Imp. 7,000,000
C25010, Glendora/Vincent 100,000
C25011, Traffic Improvements at Intersections 1,000,000 C25018, Traffic & Engineering Surveys 100,000
C26014, Pedestrian & Vehicle Safety Imp FY 25-26 1,498,353 C26015, Traffic Signal Cabinets with Controllers 100,000 Grand Total 48,352,404
Proposed Budget Page 135
Capital Improvement Program
FY 2026-2027 Funded Projects
Category/Project Budget FY2026-27
Facilities 1,650,000
C26002, City Council Chamber and ADA Improvement 150,000 C27XXX, Fire Station 3 - Renovation 1,500,000
General 725,000
C27XXX, City's Cybersecurity Network Infrastructure Upgra 725,000 Parks 520,000
C23019, Security Cameras & Lights 180,000
C26XXX, California Park Tot Lot 340,000
Streets 400,000
C25003, Street Underpass Pumps 300,000
C27XXX, Basset HS Stormwater Capture 100,000
Traffic 1,100,000
C23016, Traf. Signs, Stripping, Pvmt. Markers 100,000
C26014, Pedestrian & Vehicle Safety Imp FY 25-26 1,000,000 Grand Total 4,395,000
Proposed Budget Page 136
Capital Improvement Program
Category: Facilities
Funded Projects
Project Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C21034, Fire Bldg. Improvements - 1,181,652 - - - - 1,181,652 C23001, Police Building Repairs 390,708 - - - - - 390,708 C23002, Fire Station 1 Replacement (Lease) - 5,636 - - - - 5,636 C23003, City Yard Renovations 69,258 - - - - - 69,258
C23011, Sportsplex Improvements 153,802 - - - - - 153,802 C23015, City Yard Roof - - - - - - -
C23034, Facilities Repairs & Improvements 193,705 - - - - - 193,705 C24002, Emergency Generator at City Hall - - - - - - -
C25019, City Hall Elevators - - - - - - -
C25023, City Hall ADA Improvements 234,699 - - - - - 234,699 C25024, Council Projector 19,494 - - - - - 19,494
C25026, City Hall CCTV Project 138,205 - - - - - 138,205 C26002, City Council Chamber and ADA Improvem 150,000 - - - - - 150,000 C26003, Senior Center Audio/Visual Improvement - - - - - - - C27XXX, Fire Station 3 - Renovation 1,500,000 - - - - - 1,500,000 Grand Total 1,650,000 2,387,159 - - - - 4,037,159
Unfunded Projects
Project Name
Project
Estimate
City Hall - Interior remodel 1,000,000
City Hall - Seismic Retrofit 500,000
City Hall Parking Lot Resurfacing 125,000
City Hall Storm Water Lift Station Pumps 85,000
City Yard Back-up Generator 100,000
Dispatch Center Renovation 500,000
Door Access - Phase II 250,000
Fire Station 5 - Renovation 600,000
Christ Lutheran Left Turn on Citrus 50,000
City Hall - Exterior Improvement 400,000
Demo of Former Chamber Building 225,000
Electric Vehicle Charging Upgrades 99,999
City Hall Campus Improvement Design 250,000
City Hall Parking Garage Improvements 500,000
Grand Total 4,684,999
Total Facilities Projects 8,722,158
Proposed Budget Page 137
Capital Improvement Program
Category: Facilities
Funded Projects
Project, Funding Source Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C21034, Fire Bldg. Improvements
160 CIP 1,181,652 - - - - - 1,181,652
C23001, Police Building Repairs
160 CIP 390,708 - - - - - 390,708
C23002, Fire Station 1 Replacement (Lease)
160 CIP 5,636 - - - - - 5,636
C23003, City Yard Renovations
160 CIP 69,258 - - - - - 69,258
C23011, Sportsplex Improvements
160 CIP 153,802 - - - - - 153,802
C23015, City Yard Roof
160 CIP - - - - - - -
C23034, Facilities Repairs & Improvements
160 CIP 193,705 - - - - - 193,705
C24002, Emergency Generator at City Hall
160 CIP - - - - - - -
C25019, City Hall Elevators
160 CIP - - - - - - -
C25023, City Hall ADA Improvements
160 CIP 234,699 - - - - - 234,699
C25024, Council Projector
160 CIP 19,494 - - - - - 19,494
C25026, City Hall CCTV Project
160 CIP 138,205 - - - - - 138,205
C26002, City Council Chamber and ADA Improvement
160 CIP 150,000 - - - - - 150,000
C26003, Senior Center Audio/Visual Improvements
160 CIP - - - - - - -
C27XXX, Fire Station 3 - Renovation
160 CIP 1,500,000 - - - - - 1,500,000
Grand Total 2,387,159 1,650,000 - - - - 4,037,159
Proposed Budget Page 138
Capital Improvement Program
Category: General
Funded Projects
Project Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C22011, PSA for Health Dept. Services - 598,190 - - - - 598,190 C22014, Financial Accounting System - 902,031 - - - - 902,031 C23002, Fire Station 1 Replacement - 124,090 - - - - 124,090 C23017, City Signage - Entry and Wayfinding - - - - - - - C23021, BKK Detention Basin - 78,389 - - - - 78,389
C25020, Website Redesign - 111,068 - - - - 111,068
C26008, Paseo Lighting Replacement/Repairs - - - - - - - C26019, Hillside Mitigation and Fire Preventio - 2,336 - - - - 2,336 C27XXX, City's Cybersecurity Network Infrastr 725,000 - - - - - 725,000 Grand Total 725,000 1,816,104 - - - - 2,541,104
Unfunded Projects
Project Name
Project
Estimate
City Branding 100,000
BKK Monitoring System & Imp. 125,000
Grand Total 225,000
Total General Projects 2,766,104
Proposed Budget Page 139
Capital Improvement Program
Category: General
Funded Projects
Project, Funding Source Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C22011, PSA for Health Dept. Services
179 ARPA 598,190 - - - - - 598,190
C22014, Financial Accounting System
179 ARPA 902,031 - - - - - 902,031
C23002, Fire Station 1 Replacement
179 ARPA 124,090 - - - - - 124,090
C23017, City Signage - Entry and Wayfinding
212 Public Arts - - - - - - -
C23021, BKK Detention Basin
160 CIP 78,389 - - - - - 78,389
C25020, Website Redesign
179 ARPA 111,068 - - - - - 111,068
C26008, Paseo Lighting Replacement/Repairs
181 MD#1 - - - - - - -
184 MD#4 - - - - - - -
C26019, Hillside Mitigation and Fire Prevention
197 Measure W 2,336 - - - - - 2,336
C27XXX, City's Cybersecurity Network Infrastructure Upgrade 160 CIP 725,000 - - - - - 725,000
Grand Total 1,816,104 725,000 - - - - 2,541,104
Proposed Budget Page 140
Capital Improvement Program
Category: Parks
Funded Projects
Project Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C23005, Parks Restroom Improvements - 40,919 - - - - 40,919 C23006, Friendship Park Improvements - 162,989 - - - - 162,989 C23007, Drinking Fountains & Picnic Areas - - - - - - - C23012, Skate park mural - - - - - - -
C23019, Security Cameras & Lights 180,000 180,000 180,000 16,380 - - 556,380 C23023, Gingrich Basketball Courts 5,073 - - - - - 5,073 C24001, Del Norte Park Imp. & Dog Park - 172,696 - - - - 172,696 C25013, Parks Master Plan - 226,032 - - - - 226,032
C25014, Lark Ellen House - Site Improvement - - - - - - - C25017, Gingrich Park Tot Lot - - - - - - -
C25021, Palm View Park Roof Replacement - 197,300 - - - - 197,300 C26XXX, California Park Tot Lot 340,000 - - - - - 340,000 Grand Total 821,389 520,000 180,000 180,000 - - 1,701,389 Unfunded Projects
Project Name
Project
Estimate
Galster Park Trail 99,999
Skate park, lighting and seating 300,000
Shadow Oak Restroom 408,600
Cameron Park Community Center Imp. 295,000
Shadow Oak Parking Lot Imp. 800,000
Drinking Fountains & Picnic Areas 500,000
Park picnic area renovations 2,400,000
Walmardo Basketball Courts 250,000
Sportsplex Field Lighting 1,270,000
Cortez Equip. Room & Snack Bar 99,999
Lighting at all city ball fields 999,999
Park Read Board Signs 300,000
Grand Total 7,723,597
Total Parks Projects 9,424,986
Proposed Budget Page 141
Capital Improvement Program
Category: Parks
Funded Projects
Project, Funding Source Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C23005, Parks Restroom Improvements
160 CIP 40,919 - - - - - 40,919
C23006, Friendship Park Improvements
131 CDBG 149,505 - - - - - 149,505
160 CIP 13,484 - - - - - 13,484
177 PDF - - - - - - -
C23007, Drinking Fountains & Picnic Areas
166 Impact Fees - - - - - - -
C23012, Skate park mural
212 Public Arts - - - - - - -
C23019, Security Cameras & Lights
160 CIP 16,380 180,000 180,000 180,000 - - 556,380
C23023, Gingrich Basketball Courts
166 Impact Fees 5,073 - - - - - 5,073
C24001, Del Norte Park Imp. & Dog Park
170 PDF 172,696 - - - - - 172,696
C25013, Parks Master Plan
191 GPU 226,032 - - - - - 226,032
C25014, Lark Ellen House - Site Improvements
169 Pk Acq. - - - - - - -
C25017, Gingrich Park Tot Lot
236 Measure A - - - - - - -
C25021, Palm View Park Roof Replacement
160 CIP 197,300 - - - - - 197,300
C26XXX, California Park Tot Lot
236 Measure A 340,000 - - - - - 340,000
Grand Total 821,389 520,000 180,000 180,000 - - 1,701,389 Proposed Budget Page 142
Capital Improvement Program
Category: Sewer
Funded Projects
Project Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C17022, Azusa Sewer Lift Station - 4,192,709 - - - - 4,192,709 C21008, Sewer System Mgmt. Plan Update - - - - - - -
C24005, Southside Sewer Replacement - 119,932 - - - - 119,932 C25004, Lift Station at Quail Valley/Cameron - - - - - - - C25005, Sewer Master Plan Update - - - - - - -
C25006, Closed Circuit TV inspection - - - - - - -
C25007, Sewer Main Replacement Area 116-1 - - - - - - - C25008, Sewer Main Replacement Area 161-1 - 58,022 - - - - 58,022 C26XXX, Sewer Main Replacement Area 62 - - - - - - -
C26XXX, Sewer Main Replacement Area 82 - - - - - - -
Grand Total - 4,370,663 - - - - 4,370,663
Unfunded Projects
Project Name
Project
Estimate
Grand Total
Total Sewer Projects 4,370,663
Proposed Budget Page 143
Capital Improvement Program
Category: Sewer
Funded Projects
Project, Funding Source Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C17022, Azusa Sewer Lift Station
189 Sewer 4,192,709 - - - - - 4,192,709
C21008, Sewer System Mgmt. Plan Update
189 Sewer - - - - - - -
C24005, Southside Sewer Replacement
189 Sewer 119,932 - - - - - 119,932
C25004, Lift Station at Quail Valley/Cameron
189 Sewer - - - - - - -
C25005, Sewer Master Plan Update
189 Sewer - - - - - - -
C25006, Closed Circuit TV inspection
189 Sewer - - - - - - -
C25007, Sewer Main Replacement Area 116-1
189 Sewer - - - - - - -
C25008, Sewer Main Replacement Area 161-1
189 Sewer 58,022 - - - - - 58,022
C26XXX, Sewer Main Replacement Area 62
189 Sewer - - - - - - -
C26XXX, Sewer Main Replacement Area 82
189 Sewer - - - - - - -
Grand Total 4,370,663 - - - - - 4,370,663
Proposed Budget Page 144
Capital Improvement Program
Category: Streets
Funded Projects
Project Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C19006, Azusa Ave Street Rehab 171,978 - - - - - 171,978 C21014, Sidewalk, Curb & Gutter Repairs 807,367 - - - - - 807,367 C21015, Sidewalk & Concrete Repairs 197,021 - - - - - 197,021 C21016, Median Landscaping 756,124 - - - - - 756,124
C22006, Catch Basin Cleaning 134,953 - - - - - 134,953
C23029, Bus Shelter Replacement - 7,083 - - - - 7,083
C24008, Residential Street Rehab (23-24) - 4,538,803 - - - - 4,538,803 C25001, Residential Street Rehab (24-25) 336,259 - - - - - 336,259 C25003, Street Underpass Pumps 300,000 - 150,000 150,000 150,000 - 750,000 C25012, Streetlight Replacement (annual) - - - - - - -
C25015, Street Sweeping Signs & Equip. - 1,597,301 - - - - 1,597,301 C25016, Trash Capture Device Install - 60,416 - - - - 60,416 C26001, Residential Street Rehab (25-26) - - - - - - -
C26010, Sidewalk & Concrete Repairs - 5,668 - - - - 5,668 C26012, Street Sweeping Materials - - - - - - -
C26013, Sidewalk, Curb & Gutter Repairs FY - - - - - - - C26018, Arterial Road Rehabilitation - - - - - - -
C27XXX, Basset HS Stormwater Capture 100,000 - 100,000 100,000 100,000 - 400,000 Grand Total 400,000 8,612,972 250,000 250,000 250,000 - 9,762,972 Unfunded Projects
Project Name
Project
Estimate
Install lighting on Glendora Avenue 99,999
Catch Basin CPS Unit Upgrade 500,000
Residential Street Rehab (26-27) 5,689,000
Residential Street Rehab (27-28) 5,796,000
Residential Street Rehab (28-29) -
Grand Total 12,084,999
Total Streets Projects 21,847,971
Proposed Budget Page 145
Capital Improvement Program
Category: Streets
Funded Projects
Project, Funding Source Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C19006, Azusa Ave Street Rehab
140 Grants - 73,124 - - - - 73,124
160 CIP - 60,398 - - - - 60,398
224 Measure R - 5,040 - - - - 5,040
235 Measure M - - - - - - -
237 SB1 - 33,416 - - - - 33,416
C21014, Sidewalk, Curb & Gutter Repairs
235 Measure M - 807,367 - - - - 807,367
C21015, Sidewalk & Concrete Repairs
128 TDA - 197,021 - - - - 197,021
C21016, Median Landscaping
188 CW MD - 497,145 - - - - 497,145
224 Measure R - 258,978 - - - - 258,978
C22006, Catch Basin Cleaning
197 Measure W - 134,953 - - - - 134,953
C23029, Bus Shelter Replacement
235 Measure M - 7,083 - - - - 7,083
C24008, Residential Street Rehab (23-24)
237 SB1 - 4,538,803 - - - - 4,538,803
C25001, Residential Street Rehab (24-25)
235 Measure M - 297,591 - - - - 297,591
237 SB1 - 38,668 - - - - 38,668
C25003, Street Underpass Pumps
235 Measure M 300,000 - 150,000 150,000 150,000 - 750,000 C25012, Streetlight Replacement (annual)
235 Measure M - - - - - - -
C25015, Street Sweeping Signs & Equip.
197 Measure W 1,597,301 - - - - - 1,597,301
C25016, Trash Capture Device Install
197 Measure W 60,416 - - - - - 60,416
C26001, Residential Street Rehab (25-26)
235 Measure M - - - - - - -
237 SB1 - - - - - - -
C26010, Sidewalk & Concrete Repairs
128 TDA 5,668 - - - - - 5,668
Proposed Budget Page 146
Capital Improvement Program
Category: Streets
Funded Projects
Project, Funding Source Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C26012, Street Sweeping Materials
197 Measure W - - - - - - -
C26013, Sidewalk, Curb & Gutter Repairs FY 25-26
128 TDA - - - - - - -
235 Measure M - - - - - - -
C26018, Arterial Road Rehabilitation
224 Measure R - - - - - - -
C27XXX, Basset HS Stormwater Capture
197 Measure W 100,000 - 100,000 100,000 100,000 400,000 - Grand Total 8,612,972 400,000 250,000 250,000 250,000 9,762,972 - Proposed Budget Page 147
Capital Improvement Program
Category: Traffic
Funded Projects
Project Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C21024, Traf Sig Controller & Bckp Battery - 113,407 - - - - 113,407 C21025, Traffic Control Devices Install - - - - - - -
C23008, Regional Signal Synchronization - 227,314 - - - - 227,314 C23009, Lark Ellen/Badillo Traffic Signal Imp. - - - - - - - C23016, Traf. Signs, Stripping, Pvmt. Markers 100,000 59,773 100,000 - - - 259,773 C23027, Pedestrian & Vehicle Safety Imp. 22- - 646,215 - - - - 646,215 C23028, HSIP Cycle 10 Improvements - 2,998,974 - - - - 2,998,974 C23032, Azusa Pedestrian & Signal Imp. - - - - - - -
C25010, Glendora/Vincent - - - - - - -
C25011, Traffic Improvements at Intersection - - - - - - - C25018, Traffic & Engineering Surveys - - - - - - -
C26014, Pedestrian & Vehicle Safety Imp FY 2 1,000,000 1,647 1,000,000 - - - 2,001,647 C26015, Traffic Signal Cabinets with Controlle - - - - - - - Grand Total 1,100,000 4,047,330 1,100,000 - - - 6,247,330 Unfunded Projects
Project Name
Project
Estimate
GPS Emergency Pre-emption System 1,500,000
Merced/Valinda Left Turn 190,000
Glendora/Merced Avenues Left Turn 190,000
Traffic Control Devices Install 30,000
Cameron/Orange Traffic Signal Imp. 450,000
Nogales St Connector Improvements 300,000
Grand Total 2,660,000
Total Traffic Projects 8,907,330
Proposed Budget Page 148
Capital Improvement Program
Category: Traffic
Funded Projects
Project, Funding Source Prior Years FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Project Total C21024, Traf Sig Controller & Bckp Battery
124 GT 113,407 - - - - - 113,407
235 Measure M - - - - - - -
C21025, Traffic Control Devices Install
235 Measure M - - - - - - -
C23008, Regional Signal Synchronization
235 Measure M 227,314 - - - - - 227,314
C23009, Lark Ellen/Badillo Traffic Signal Imp.
224 Measure R - - - - - - -
C23016, Traf. Signs, Stripping, Pvmt. Markers
124 GT 59,773 - - - - - 59,773
235 Measure M 100,000 - 100,000 - - - 200,000
C23027, Pedestrian & Vehicle Safety Imp. 22-23
237 SB1 646,215 - - - - - 646,215
C23028, HSIP Cycle 10 Improvements
144 HSIP 2,998,974 - - - - - 2,998,974
C23032, Azusa Pedestrian & Signal Imp.
144 HSIP - - - - - - -
C25010, Glendora/Vincent
235 Measure M - - - - - - -
C25011, Traffic Improvements at Intersections
235 Measure M - - - - - - -
C25018, Traffic & Engineering Surveys
224 Measure R - - - - - - -
C26014, Pedestrian & Vehicle Safety Imp FY 25-26
237 SB1 1,000,000 1,647 1,000,000 - - - 2,001,647
C26015, Traffic Signal Cabinets with Controllers
235 Measure M - - - - - - -
Grand Total 4,047,330 1,100,000 1,100,000 - - - 6,247,330 Proposed Budget Page 149
Debt Service
The City of West Covina, the Community Development Commission, and the Public Financing Authority (PFA) have issued debt instruments to finance capital projects and equipment. The three governmental units, although related, are distinct legal entities. The debt of the Community Development Commission (the former Redevelopment Agency) has been assumed by the Successor Agency to the City of West Covina Redevelopment Agency (“Successor Agency”). The City currently does not intend to new issue debt.

The City has tax-based revenue from which to repay debt. The Successor Agency receives an allocation of property taxes from the Redevelopment Property Tax Trust Fund (RPTTF) in an amount sufficient to meet the annual debt service requirements. The PFA has no ability to generate revenues, other than through charges for the use of money and property. Debt between related governments has not been budgeted, as doing so would result in double-counting the debt and related revenues.

The State of California Government Code section 43605 states legal debt margin shall not exceed 15% of gross assessed value of all real and personal property of the City. The City does not have debt applicable to the debt limit limitation, since none of the debt is backed by taxes levied upon taxable property.

Debt Issued by the City Of West Covina – Notes Payable
Successor Agency Note - $11,578,351
On December 4, 2015, the City and Successor Agency entered into a settlement agreement with the California Department of Finance (DOF) regarding the Other Funds Due Diligence Review. The agreement requires the City to repay the Successor Agency $11,578,351 for transfers that did not represent enforceable obligations. The Successor Agency will then remit these funds to the Los Angeles County Auditor-Controller for allocation to the affected taxing entities. The amount of the note must be repaid through biannual payments in the amount of $289,459 each on January 15th and June 15th until the loan is repaid in full on June 15, 2035. There is no interest charged on this repayment.

Year-ending June 30 Notes Payable
Principal
2027 578,918
2028 578,918
2029 578,918
2030 578,918
2031 578,918
2032-2035 2,315,672
Total $5,210,262
Proposed Budget Page 150
Debt Service
Debt Issued by the Former Redevelopment Agency – Bonds Payable 2017 Tax Allocation Revenue Refunding Bonds, Series A (Tax-Exempt) & B (Federally Taxable) Original Issue - $15,380,000
This is composed of Series A ($4,725,000) and Series B ($10,655,000) bonds issued in February 2017, to refinance the 1998 Housing Set-Aside Tax Allocation Bonds, Series A and B, the 2001 Housing Set-Aside Tax Allocation Revenue Bonds, the 2002 Tax Allocation Refunding Bonds and the 1999 Taxable Variable Rate Demand Tax Allocation Bonds. Interest rates range from 2.0% to a maximum of 5.0% over the term of the Series A bonds and from 1.0% to a maximum of 4.0% over the term of the Series B bonds. The bonds are payable from and secured by designated property tax revenues (formerly tax increment revenues).

Sales and Use Tax Reimbursement Agreement
The former Redevelopment Agency agreed to reimburse the City for sales tax revenues used to secure CFD bonds. Under the agreement, all previously foregone sales tax through FY 2005-06 totaling $9.6 million will be repaid starting FY 2005-06, spread over 20 years at 4% interest. These repayments will be combined with the annual reimbursement of future sales tax amounts. The total annual payments would range from $1.5 million in 2005-06 to a high of $2.9 million in 2021-22 with final payments totaling $1.2 million in 2024-25. In the event sufficient revenues to make the scheduled payments do not exist, the amount will be carried forward with no default on the agreement. Said agreement may be amended so long as owners of obligations payable from the tax increment are not harmed. As a result of redevelopment dissolution, this agreement has also been deemed invalid by the Department of Finance (DOF) at this time. Staff continues to research ways to get this agreement approved by the DOF.

Year-ending June 30 Series A Series A Series B Series B Principal Interest Principal Interest Total
2027 - - 145,000 58,409 203,409
2028 - - 415,000 48,700 463,700
2029 - - 425,000 33,469 458,469
2030 - - 435,000 17,344 452,344
2031 - - 150,000 6,375 156,375
2032-2033 - - 95,000 1,781 96,781
Total 2017 Bonds $0 $0 $1,665,000 $166,078 $1,831,078
Proposed Budget Page 151
Debt Service
Debt Issued by City of West Covina Public Financing Authority Bonds Payable
2006 Lease Revenue Bonds for Big League Dreams Project
Original Issue - $10,710,000 Series A, $7,295,000 Series B (Taxable) Issued to provide funds for the construction of the West Covina Big League Dreams Sports Park and adjacent infrastructure improvements. Series A Bonds are payable from base rental payments from Series A Site (six replica stadiums, a multi-sport pavilion, restaurants, batting cages, playgrounds and administration and maintenance facilities). Interest rates range from 4.0% to a maximum of 5.0% over the term of the bonds. Series B Bonds are payable from rental payments for Series B Site (comprised of the North Parking Structure located at the West Covina Civic Center Complex). Interest rates range from 5.39% to 6.07% over the term of the bonds.

Year-ending June 30 2006 A 2006 A 2006 B 2006 B
Principal Interest Principal Interest Total
2027 495,000 358,000 325,000 260,100 1,438,100
2028 515,000 333,250 345,000 240,372 1,433,622
2029 540,000 307,500 365,000 219,431 1,431,931
2030 565,000 280,500 385,000 197,275 1,427,775
2031 595,000 252,250 410,000 173,906 1,431,156
2032-2036 4,450,000 759,250 2,455,000 464,659 8,128,909 Total 2006 Bonds $7,160,000 $2,290,750 $4,285,000 $1,555,742 $15,291,492 2018 West Covina Public Financing Authority Lease Revenue Refunding Bonds, Series A and B Original Issue - $24,165,000
This was composed of Series A ($19,310,000) and Series B ($4,855,000) Taxable bonds issued on November 20, 2018. The bonds are payable from lease payments from the City’s General Fund as rental for certain public facilities. Interest rates range from 2.953% to 5.0% over the term of the bonds. The final maturity date is May 2044.

Year-ending June 30 2018 A 2018 A 2018 B 2018 B
Principal Interest Principal Interest Total
2027 645,000 690,400 440,000 81,751 1,857,151
2028 680,000 658,150 455,000 62,968 1,856,118
2029 710,000 624,150 480,000 43,316 1,857,466
2030 730,000 588,650 500,000 22,345 1,840,995
2031 1,290,000 552,150 - - 1,842,150
2032-2036 7,390,000 1,776,200 - - 9,166,200
2037-2041 3,750,000 331,200 - - 4,081,200
2042-2044 360,000 29,200 - - 389,200
Total 2018 Bonds $15,555,000 $5,250,100 $1,875,000 $210,380 $22,890,480 Proposed Budget Page 152
Debt Service

2020 West Covina Public Financing Authority Lease Revenue Bonds, Series A Original Issue - $204,095,000
On July 23, 2020, the West Covina Public Financing Authority issued Series A Lease Revenue Bonds in the amount of $204,095,000 for the purposes of funding a portion of its CalPERS obligation, capital improvements for the City, a reserve for the 2020A bonds and its cost of issuance. Interest rates range from 1.747% to 3.892% over the term of the bonds. The final maturity date is August 2045.

Year-ending June 30 2020 Series A 2020 Series
A
Principal Interest Total
2027 4,900,000 6,596,631 11,496,631
2028 5,265,000 6,462,372 11,727,372
2029 5,650,000 6,308,906 11,958,906
2030 6,060,000 6,137,193 12,197,193
2031 6,495,000 5,946,813 12,441,813
2032-2036 40,055,000 25,987,516 66,042,516
2037-2041 55,805,000 17,115,632 72,920,632
2042-2046 59,000,000 4,765,754 63,765,754
Total 2020 Bonds $183,230,000 $79,320,817 $262,550,817
Notes Payable
Energy Efficiency Loans Payable
Original Note - $6,602,048
In May 2021, the City entered into two lease-purchase agreements for the acquisition and installation of certain energy conservation equipment and improvements (solar) and installation of certain energy conservation equipment including lighting and HVAC (non-solar) with an aggregate principal borrowing of $6,602,048.

Year-ending June 30
Energy Energy Solar Solar
Principal Interest Principal Interest Total
2027 204,031 68,096 106,217 103,783 482,127
2028 207,426 61,848 110,076 99,924 479,274
2029 214,714 55,466 114,074 95,926 480,180
2030 225,373 48,837 118,218 91,782 484,210
2031 234,766 41,892 122,512 87,488 486,658
2032-2036 1,196,979 95,338 679,179 367,397 2,338,893
2037-2042 - - 1,658,890 165,883 1,824,773
Total 2018 Bonds $2,283,289 $371,476 $2,909,166 $1,012,183 $6,576,114 Proposed Budget Page 153
Debt Service

Summary of all Outstanding Debt
Summary of All Debt by Principal and Interest
Year-ending June 30 Principal Interest Total
2027 7,839,166 8,217,170 16,056,336
2028 8,571,420 7,967,584 16,539,004
2029 9,077,706 7,688,164 16,765,870
2030 9,597,509 7,383,926 16,981,435
2031 9,876,196 7,060,874 16,937,070
2032-2036 58,636,830 29,452,140 88,088,970
2037-2041 61,213,890 17,612,715 78,826,605
2042-2046 59,360,000 4,794,954 64,154,954
Total Debt $224,172,717 $90,177,527 $314,350,244
Summary of All Debt by Series or Type
Yearending
June 30
Successor
Agency
Note
2017
Bonds 2006 Bonds 2018 Bonds 2020 Bonds
Loans
Payable Total
2026 578,918 203,409 1,438,100 1,857,151 11,496,631 482,127 16,056,336 2027 578,918 463,700 1,433,622 1,856,118 11,727,372 479,274 16,539,004 2028 578,918 458,469 1,431,931 1,857,466 11,958,906 480,180 16,765,870 2029 578,918 452,344 1,427,775 1,840,995 12,197,193 484,210 16,981,435 2030 578,918 156,375 1,431,156 1,842,150 12,441,813 486,658 16,937,070 2031-2035 2,315,672 96,781 8,128,909 9,166,200 66,042,516 2,338,893 88,088,970 2036-2040 - - - 4,081,200 72,920,632 1,824,773 78,826,605 2041-2045 - - - 389,200 63,765,754 - 64,154,954
Total $5,210,262 $1,831,078 $15,291,492 $22,890,480 $262,550,817 $6,576,114 $314,350,244 Debt Ratings
Rating Agencies rate how likely debt will be repaid by an entity. The ratings are for informational purposes, they do not predict probability of default, or investment recommendations. Historically, bonds that receive a high letter grade can pay a lower interest rate than one with a lower grade. The City was rated by Standard & Poor’s Rating Services, a well-known rating agency, which affirmed its rating of “A+.”
Proposed Budget Page 154
Fund 300 - Debt Service - City
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service - 2,417 - - - -
Use of Money & Property 1,184,018 1,049,592 1,005,186 1,005,186 1,402,686 397,500 Revenue Total 1,049,592 1,186,435 1,005,186 1,005,186 1,402,686 397,500 Expenditures
Debt Service 15,458,709 15,977,901 15,824,955 15,830,455 16,052,513 227,558 Expenditures Total 15,458,709 15,977,901 15,824,955 15,830,455 16,052,513 227,558 Transfers
Transfer In 14,473,338 14,952,039 13,829,983 13,829,983 13,644,641 (185,342) Revenues Less Expenditures (14,409,118) (14,791,466) (14,819,769) (14,825,269) (14,649,827) Net Transfers 14,473,338 14,952,039 13,829,983 13,829,983 13,644,641 Net Change in Fund Balance 64,220 160,573 (989,786) (995,286) (1,005,186) Beginning Fund Balance 20,054,740 20,118,960 20,279,534 20,279,534 19,284,248 Ending Fund Balance 20,118,960 20,279,534 19,289,748 19,284,248 18,279,062 Fund Overview
FY2026-2027 Expenditures
Debt Service payments for the next fiscal year are outlined below.

Principal Interest Total
645,000 1,335,400 690,400
440,000 81,751 521,751
4,900,000 6,596,631 11,496,631
495,000 358,000 853,000
325,000 260,100 585,100
$6,805,000 $7,986,882 $14,791,882
310,248 171,879 482,127
578,918 186,786 765,704
$7,694,166 $8,345,547 $16,039,713
Successor Agency
Successor Agency
General Fund
General Fund
The City has established one Debt Service Fund to accumulate assets for the repayment of City long-term debt, which includes outstanding bonds, notes, capital leases and related costs. Funding is accumulated from interest income, developer reimbursements, and transfers from the General Fund and the Successor Agency.

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
Proposed Budget Page 155
Summary of Other Funds
Expenditures Revenue Transfers
Transfer In Transfer Out
116-State Asset Forfeiture 6,220
117-Equitable Sharing-USDOJ 1,427,600 245,000
118-Equitable Sharing-Treasury 3,712,000 72,350
119-Air Quality Improvement Trust 400 155,700
120-Prop A Discretionary - 109,700
121-Prop A 3,050,000 2,781,892
122-Prop C 2,285,092 2,444,472
124-Gasoline Tax 2,014,184 3,013,200
127-Police Donations 6,070 1,800
128-Transportation Development Act - 95,542
129-AB 939 29,510 375,700
130-Bureau of Justice Asst. 23,940 23,940
131-Community Dev. Block Grant 519,054 800,000
138-ABC Grant -
140-STP Local - 2,360,211
143-LA County Park Bond - 75,830
144-Highway Safety Improvement Program - 9,709,272
145-Waste Mgt Enforcement Grant 56,926 39,059
146-Senior Meals Program 263,390 324,900 -
149-Used Oil Block Grant 1,730 16,000
150-Inmate Welfare 1,000 70
153-Public Safety Augmentation 820,418 901,940
155-COPS/SLESF 340,558 331,510
158-CRV Recycling Grant -
160-Capital Projects 2,555,000 - -
161-Construction Tax - 6,300
162-Information Technology 84,870 416,600
164-Police Facilities Dev. Impact Fees - -
165-Fire Facilities Dev. Impact Fees - -
166-Park Facilities Dev. Impact Fees - -
167-Admin. Facilities Dev. Impact Fees -
168-PW Facilities Dev. Impact Fees -
169-Park Acquisition Fund - 47,900
170-PDF A - Del Norte - 26,390
Proposed Budget Page 156
Summary of Other Funds
Expenditures Revenue Transfers
Transfer In Transfer Out
171-PDF B Palm View - 35,330
172-PDF C Orangewood - Ca 37,140
173-PDF D Walmerado-Cam. -
174-PDF E - Cortez 1,750
175-PDF F - Gal-Wogrov-Cam 6,910
177-PDF H - Friendship 1,710
179-ARPA Local Fiscal Recovery Funds 329,494 329,494
180-Future Street Improvements - 171,400
181-Maintenance District #1 566,861 836,900
182-Maintenance District #2 363,346 363,200
183-WC CSS CFD 148,600 122,410
184-Maintenance District #4 1,197,638 1,209,390
186-Maintenance District #6 284,856 168,530
187-Maintenance District #7 362,847 179,430
188-Citywide Maintenance District 2,460,244 1,906,180 373,000 189-Sewer Maintenance 2,621,117 4,721,470
190-Auto Plaza Improvement District 59,540 96,370
191-General Plan Update - 140,000
197-Measure W Stormwater 917,134 1,471,620
198-Federal Grants -
205-PEG Fund - 290
207-OTS Grants 35,120 101,620
208-Justice Programs (OJP) - -
212-Art In Public Places 15,530
218-Homeland Security Grant 108,000 153,578
220-WC Community Svcs Foundation 1,000 -
222-WC Chamber of Commerce - 150
224-Measure R 1,539,090 1,913,574
225-CDBG - R - -
232-Non-Federal Grants - -
233-Taskforce Reg. Autotheft Prev. - -
234-Officer Wellness & Mental Health - 610
235-Measure M 1,369,540 2,611,640
236-Measure A 340,000 1,222,100
Proposed Budget Page 157
Summary of Other Funds
Expenditures Revenue Transfers
Transfer In Transfer Out
237-SB1 - Road Maintenance Rehab 1,000,000 3,061,700 567,200 238-Law Enforcement Tobacco Grant - -
240-Measure H 273,182 122,255
241-CASP Certification & Training 3,390
242-Sportsplex 1,248,864 558,100 690,764
375-Police Enterprise 668,594 663,330
820-Successor Housing Agency 432,150 158,100
Grand Total 33,518,959 46,766,699 1,630,964 -
Proposed Budget Page 158
Fund 116 - State Asset Forfeiture
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 8,740 9,057 10,300 10,300 6,220 (4,080) From Other Agencies - - - 2,300 - -
Revenue Total 8,740 9,057 10,300 12,600 6,220 (4,080)
Expenditures
Capital Assets - - - - - -
Expenditures Total - - - - - -
Revenues Less Expenditures 8,740 9,057 10,300 12,600 6,220 Net Change in Fund Balance 8,740 9,057 10,300 12,600 6,220 Beginning Fund Balance 284,346 293,086 302,142 302,142 314,742 Ending Fund Balance 293,086 302,142 312,442 314,742 320,962 Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 159
Fund 117 - Equitable Sharing-USDOJ
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 42,114 724,901 115,562 - 190,000 190,000 Other Revenues 120,273 122,904 167,000 - - -
Use of Money & Property 112,016 92,600 111,000 111,000 55,000 (56,000) Revenue Total 274,402 940,405 111,000 393,562 245,000 134,000 Expenditures
Capital Assets 310,918 598,153 765,000 765,000 (765,000) - Materials & Services 868,845 662,414 815,000 823,207 425,000 (390,000) Salaries & Benefits 146,168 177,666 209,707 209,707 1,002,600 792,893 Expenditures Total 1,325,931 1,438,234 1,789,707 1,797,914 1,427,600 (362,107) Revenues Less Expenditures (1,051,529) (497,829) (1,678,707) (1,404,352) (1,182,600) Net Change in Fund Balance (1,051,529) (497,829) (1,678,707) (1,404,352) (1,182,600) Beginning Fund Balance 4,136,743 3,085,215 2,587,386 2,587,386 1,183,034 Ending Fund Balance 3,085,215 2,587,386 908,679 1,183,034 434 Fund Overview
Disclosure
- Software licensing and technology services associated with the Police Services Agreement, supporting critical systems used for daily law enforcement operations and service delivery. $150,000 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 2026-27. 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 overtime salaries to maintain adequate staffing levels, support emergency response, and ensure continuity of operations during peak demand and staffing shortages. $1,000,000 - Police services provided through the City’s agreement with the City of West Covina Police Department, supporting ongoing law enforcement and public safety operations. $250,000
FY2026-2027 Expenditures
- Ongoing costs for dedicated telephone lines, ensuring reliable communication capabilities for departmental operations. $25,000
Proposed Budget Page 160
Fund 118 - Equitable Sharing-Treasury
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 2,479,133 200,922 - 1,697,431 - -
Use of Money & Property 80,476 107,727 33,600 33,600 72,350 38,750 Revenue Total 2,559,609 308,648 33,600 1,731,031 72,350 38,750 Expenditures
Capital Assets 249,798 238,495 875,000 875,000 1,612,000 737,000 Materials & Services - - 100,000 100,000 100,000 -
Salaries & Benefits - - - 2,000,000 - 2,000,000
Expenditures Total 249,798 238,495 975,000 975,000 3,712,000 2,737,000 Revenues Less Expenditures 2,309,811 70,153 (941,400) (3,639,650) 756,031 Net Transfers - - - - -
Net Change in Fund Balance 2,309,811 70,153 (941,400) (3,639,650) 756,031 Beginning Fund Balance 1,213,557 3,523,368 3,593,521 3,593,521 4,349,552 Ending Fund Balance 3,523,368 3,593,521 2,652,121 4,349,552 709,902 Fund Overview
Disclosure
- Police vehicles and mounted equipment, including patrol vehicle replacements and associated upfitting and technology installations. $975,000
- Police equipment purchases, including replacement and acquisition of specialized law enforcement equipment and operational support items carried over from prior year appropriations. $637,000 - Police supplies, including GPS based surveillance items to track narcotics suspects, SWAT supplies, protective gear, and other emergency response items supporting front line law enforcement. $100,000
- Police overtime expenditures supporting enhanced enforcement efforts, including narcotics investigations and special operations. $2,000,000
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 2026-2027. 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.

FY2026-2027 Expenditures
Proposed Budget Page 161
Fund 119 - Air Quality Improvement Trust
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 108,830 143,751 140,600 140,600 144,800 4,200 Use of Money & Property 11,251 14,853 11,700 - 10,900 (800) Revenue Total 120,081 158,603 152,300 140,600 155,700 3,400 Expenditures
Allocated Costs 400 400 400 400 400 -
Capital Assets 56,842 190,000 - 232,000 (190,000) -
Materials & Services 1,012 - 1,000 1,000 (1,000) -
Expenditures Total 57,242 191,400 1,412 233,400 (191,000) 400 Revenues Less Expenditures 62,839 157,191 (39,100) (92,800) 155,300 Net Change in Fund Balance 62,839 157,191 (39,100) (92,800) 155,300 Beginning Fund Balance 367,224 430,063 587,254 587,254 494,454 Ending Fund Balance 430,063 587,254 548,154 494,454 649,754 Fund Overview
FY2026-2027 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. - Minimal expenditures are budgeted for internal administrative support costs (Internal Service Fund charges) associated with maintaining the fund. $400
Proposed Budget Page 162
Fund 120 - Prop A Discretionary
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property - 20,166 - - - -
From Other Agencies 217,807 135,451 121,900 121,900 109,700 (12,200) Revenue Total 217,807 155,617 121,900 121,900 109,700 (12,200) Expenditures
Materials & Services - - 100,000 100,000 - (100,000)
Expenditures Total - - 100,000 100,000 - (100,000)
Revenues Less Expenditures 217,807 155,617 21,900 21,900 109,700 Net Change in Fund Balance 217,807 155,617 21,900 21,900 109,700 Beginning Fund Balance 440,151 657,958 813,575 813,575 835,475 Ending Fund Balance 657,958 813,575 835,475 835,475 945,175 Fund Overview
FY2026-2027 Expenditures
There are not any expenditures planned for FY2026-2027.

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.

Proposed Budget
Fund 121 - Prop A
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Taxes 2,870,213 2,830,974 3,013,720 2,793,810 2,722,242 (291,478) Use of Money & Property 53,766 52,185 26,800 26,800 59,650 32,850 Revenue Total 2,923,979 2,883,159 3,040,520 2,820,610 2,781,892 (258,628) Expenditures
Materials & Services 3,040,709 2,041,699 3,544,000 2,042,600 3,044,000 (500,000) Allocated Costs 5,940 5,940 5,940 5,940 6,000 60
Expenditures Total 3,046,649 2,047,639 3,549,940 2,048,540 3,050,000 (499,940) Revenues Less Expenditures (122,670) 835,519 (509,420) 772,070 (268,108) Net Change in Fund Balance (122,670) 835,519 (509,420) 772,070 (268,108) Beginning Fund Balance 426,761 304,091 1,139,610 1,139,610 1,911,680 Ending Fund Balance 304,091 1,139,610 630,190 1,911,680 1,643,572 Fund Overview
FY2026-2027 Expenditures
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.

FY2026-2027 Expenditures are proposed to be exchanged for non-restricted General Fund dollars.

Proposed Budget Page 164
Fund 122 - Prop C
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
General Revenue
Use of Money & Property 96,322 88,398 81,100 81,100 67,600 (13,500) General Revenue Total 96,322 88,398 81,100 81,100 67,600 (13,500) Public Works
Other Taxes 2,348,221 2,380,775 2,517,170 2,359,710 2,376,872 (140,298) Charges For Service 17,341 15,495 - 9,700 - -
Public Works Total 2,365,562 2,396,270 2,517,170 2,369,410 2,376,872 (140,298) Revenue Total 2,461,884 2,484,668 2,598,270 2,450,510 2,444,472 (153,798) Expenditures
Community Services
Salaries & Benefits 64,473 75,653 72,263 106,680 224,696 152,433 Materials & Services 1,490,996 1,487,282 1,978,243 1,909,800 1,915,977 (62,266) Allocated Costs 119,820 149,760 122,950 122,950 128,950 6,000 Community Services Total 1,675,289 1,712,695 2,173,456 2,139,430 2,269,623 96,167 Community Development
Salaries & Benefits 8,911 7,138 7,868 6,180 15,469 7,601 Materials & Services 471,851 558,075 517,500 506,000 (517,500) - Community Development Total 480,762 565,212 525,368 512,180 15,469 (509,899) Expenditures Total 2,193,457 2,240,501 2,698,824 2,651,610 2,285,092 (413,732) Revenues Less Expenditures 291,211 221,383 (100,554) (201,100) 159,380 Net Change in Fund Balance 291,211 221,383 (100,554) (201,100) 159,380 Beginning Fund Balance 2,326,961 2,618,171 2,839,554 2,839,554 2,638,454 Ending Fund Balance 2,618,171 2,839,554 2,739,000 2,638,454 2,797,834 Fund Overview
FY2026-2027 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 consist primarily of personnel costs for salaries and benefits supporting program administration. Public Services expenses primarily include contract services for DialA-Ride, bus shelter maintenance, and recreational transit services; additionally, allocated administrative costs are included in the expenditures.

Proposed Budget Page 165
Fund 124 - Gasoline Tax
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 27,240 16,891 21,800 21,800 8,100 (13,700) From Other Agencies 2,954,749 3,033,473 3,051,648 2,837,950 3,005,100 (46,548) Revenue Total 2,981,989 3,050,364 3,073,448 2,859,750 3,013,200 (60,248) Expenditures
Salaries & Benefits 946,917 983,440 1,185,806 1,074,720 381,621 (804,185) Materials & Services 1,573,951 1,550,393 1,154,449 953,249 1,031,683 (122,766) Allocated Costs 607,513 594,423 576,348 592,750 600,880 24,532 Capital Assets 33,738 148,414 - 4,130 - -
Expenditures Total 3,162,118 3,276,670 2,916,603 2,624,849 2,014,184 (902,419) Revenues Less Expenditures (180,129) (226,307) 156,845 234,901 999,016 Net Change in Fund Balance (180,129) (226,307) 156,845 234,901 999,016 Beginning Fund Balance 872,786 692,656 466,350 466,350 701,251 Ending Fund Balance 692,656 466,350 623,195 701,251 1,700,267 Fund Overview
FY2026-2027 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.

Proposed Budget Page 166
Fund 127 - Police Donations
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 1,920 1,490 1,200 1,200 1,200 -
Use of Money & Property 901 876 1,000 1,000 600 (400)
Revenue Total 2,821 2,366 2,200 2,200 1,800 (400)
Expenditures
Materials & Services 4,209 2,262 5,859 5,870 6,070 211
Expenditures Total 4,209 2,262 5,859 5,870 6,070 211
Revenues Less Expenditures (1,388) 104 (3,659) (3,670) (4,270) Net Change in Fund Balance (1,388) 104 (3,659) (3,670) (4,270) Beginning Fund Balance 30,296 28,908 29,012 29,012 25,342 Ending Fund Balance 28,908 29,012 25,353 25,342 21,072
Fund Overview
FY2026-2027 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.

Proposed Budget Page 167
Fund 128 - Transportation Development Act
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 1,293 902 1,400 1,400 400 (1,000) From Other Agencies - 149,650 470,000 470,000 95,142 (374,858) Revenue Total 1,293 150,552 471,400 471,400 95,542 (375,858) Expenditures
Capital Assets 1,779 161,182 470,000 50,000 - (470,000) Expenditures Total 1,779 161,182 470,000 50,000 - (470,000) Revenues Less Expenditures (486) (10,629) 1,400 421,400 95,542 Net Change in Fund Balance (486) (10,629) 1,400 421,400 95,542 Beginning Fund Balance 41,884 41,399 30,769 30,769 452,169 Ending Fund Balance 41,399 30,769 32,169 452,169 547,711 Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 168
Fund 129 - AB 939
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service 312,310 327,251 292,000 340,000 340,000 48,000 Use of Money & Property 40,179 49,057 40,100 40,100 35,700 (4,400) Revenue Total 352,489 376,308 332,100 380,100 375,700 43,600 Expenditures
Salaries & Benefits 25,872 51,598 6,839 77,170 12,710 5,871 Materials & Services 18,760 19,560 36,900 39,400 - (36,900) Allocated Costs 19,170 15,740 16,100 16,100 16,800 700
Expenditures Total 63,802 86,898 59,839 132,670 29,510 (30,329) Revenues Less Expenditures 288,687 289,410 272,261 247,430 346,190 Net Change in Fund Balance 288,687 289,410 272,261 247,430 346,190 Beginning Fund Balance 1,226,507 1,515,194 1,804,603 1,804,603 2,052,033 Ending Fund Balance 1,515,194 1,804,603 2,076,864 2,052,033 2,398,223 Fund Overview
FY2026-2027 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.

Proposed Budget Page 169
Fund 130 - Bureau of Justice Asst.

FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 20,869 19,999 - - 23,940 23,940
Revenue Total 20,869 19,999 - - 23,940 23,940
Expenditures
Materials & Services 20,869 19,999 - - 23,940 23,940
Expenditures Total 20,869 19,999 - - 23,940 23,940
Revenues Less Expenditures - - - - -
Net Transfers - - - - -
Net Change in Fund Balance - - - - -
Beginning Fund Balance - - - - -
Ending Fund Balance - - - - -
Fund Overview
FY2026-2027 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 FY2026-2027.

Proposed Budget Page 170
Fund 131 - Community Dev. Block Grant
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 31,774 - 10,050 - -
From Other Agencies 158,210 1,270,808 800,000 800,000 800,000 - Revenue Total 158,210 1,302,582 800,000 810,050 800,000 - Expenditures
Salaries & Benefits 125,923 133,551 137,721 183,410 109,524 (28,197) Materials & Services 100,662 346,690 207,113 421,870 397,030 189,917 Allocated Costs 12,380 12,380 12,380 12,380 12,500 120
Capital Assets 937,766 - - 49,080 - -
Expenditures Total 238,965 1,430,387 357,214 666,740 519,054 161,840 Revenues Less Expenditures (80,755) (127,805) 442,786 143,310 280,946 Net Change in Fund Balance (80,755) (127,805) 442,786 143,310 280,946 Beginning Fund Balance 2,907,144 2,826,389 2,698,584 2,698,584 2,841,894 Ending Fund Balance 2,826,389 2,698,584 3,141,370 2,841,894 3,122,840 Fund Overview
FY2026-2027 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
Proposed Budget Page 171
Fund 140 - STP Local
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies - - - 78,019 2,360,211 2,360,211
Revenue Total - - - 78,019 2,360,211 2,360,211
Expenditures
Capital Assets (18,981) 18,019 - 60,000 - -
Expenditures Total (18,981) 18,019 - 60,000 - -
Revenues Less Expenditures 18,981 (18,019) - 18,019 2,360,211 Net Change in Fund Balance 18,981 (18,019) - 18,019 2,360,211 Beginning Fund Balance (18,981) - (18,019) (18,019) -
Ending Fund Balance - (18,019) (18,019) - 2,360,211
Fund Overview
FY2026-2027 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.

Proposed Budget

Fund 143 - LA County Park Bond
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 11,721 - 23,000 23,000 75,830 52,830 Revenue Total 11,721 - 23,000 23,000 75,830 52,830
Expenditures
Materials & Services 11,721 3,045 23,000 29,000 (23,000) - Expenditures Total 11,721 3,045 23,000 29,000 (23,000) - Revenues Less Expenditures (11,721) 8,677 - (6,000) 75,830 Net Transfers - - - - -
Net Change in Fund Balance (11,721) 8,677 (6,000) - 75,830 Beginning Fund Balance (11,721) - (3,045) (3,045) (9,045) Ending Fund Balance (11,721) (3,045) (3,045) (9,045) 66,785 Fund Overview
FY2026-2027 Expenditures
There are not any expenditures planned for FY2026-2027.

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.

Proposed Budget Page 173
Fund 145 - Waste Mgt Enforcement Grant
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 49,000 - - - - -
Use of Money & Property 34,832 35,100 41,400 41,400 23,340 (18,060) From Other Agencies 31,462 15,743 15,719 15,719 15,719 - Revenue Total 115,294 50,843 57,119 57,119 39,059 (18,060) Expenditures
Materials & Services 85,972 86,933 163,196 172,626 56,926 (106,270) Expenditures Total 85,972 86,933 163,196 172,626 56,926 (106,270) Revenues Less Expenditures 29,322 (36,090) (106,077) (115,507) (17,867) Net Change in Fund Balance 29,322 (36,090) (106,077) (115,507) (17,867) Beginning Fund Balance 946,400 975,721 939,631 939,631 824,125 Ending Fund Balance 975,721 939,631 833,555 824,125 806,258 Fund Overview
FY2026-2027 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.

Proposed Budget Page 174
Fund 146 - Senior Meals Program
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service 18,003 18,408 20,000 20,000 20,000 - Use of Money & Property 2,197 65 200 200 - (200)
From Other Agencies 188,835 227,618 304,900 304,900 304,900 - Revenue Total 209,036 246,091 325,100 325,100 324,900 (200) Expenditures
Salaries & Benefits 131,846 161,647 154,980 192,090 131,065 (23,915) Materials & Services 129,778 123,109 132,600 153,830 91,225 (41,375) Allocated Costs 44,690 44,690 40,690 40,690 41,100 410
Expenditures Total 306,314 329,446 328,270 386,610 263,390 (64,880) Revenues Less Expenditures (97,279) (83,355) (3,170) (61,510) 61,510 Net Transfers - 71,396 - - -
Net Change in Fund Balance (97,279) (11,959) (3,170) (61,510) 61,510 Beginning Fund Balance 109,237 11,959 0 0 (61,510)
Ending Fund Balance 11,959 0 (3,170) (61,510) (0)
Fund Overview
FY2026-2027 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.

Proposed Budget Page 175
Fund 149 - Used Oil Block Grant
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies (1,609) 466 16,000 16,000 16,000 -
Revenue Total (1,609) 466 16,000 16,000 16,000 -
Expenditures
Materials & Services - - 14,290 14,290 - (14,290)
Allocated Costs 1,710 1,710 1,710 1,710 1,730 20
Expenditures Total 1,710 1,710 16,000 16,000 1,730 (14,270) Revenues Less Expenditures (3,319) (1,244) - - 14,270
Net Change in Fund Balance (3,319) (1,244) - - 14,270
Beginning Fund Balance 8,310 4,991 3,747 3,747 3,747
Ending Fund Balance 4,991 3,747 3,747 3,747 18,017
Fund Overview
FY2026-2027 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.

Proposed Budget Page 176
Fund 150 - Inmate Welfare
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 239 123 100 100 70 (30)
Revenue Total 239 123 100 100 70 (30)
Expenditures
Materials & Services 1,620 3,931 1,000 1,000 1,000 -
Expenditures Total 1,620 3,931 1,000 1,000 1,000 -
Revenues Less Expenditures (1,381) (3,808) (900) (900) (930) Net Change in Fund Balance (1,381) (3,808) (900) (900) (930) Beginning Fund Balance 8,623 7,242 3,434 3,434 2,534
Ending Fund Balance 7,242 3,434 2,534 2,534 1,604
Fund Overview
FY2026-2027 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.

Proposed Budget Page 177
Fund 153 - Public Safety Augmentation
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Taxes 970,096 953,634 874,300 874,300 900,500 26,200 Use of Money & Property 13,309 6,026 8,500 8,000 1,440 (7,060) Revenue Total 983,405 959,661 882,800 882,300 901,940 19,140 Expenditures
Salaries & Benefits 809,687 917,608 715,693 1,059,750 561,418 (154,275) Capital Assets 105,500 222,000 103,500 103,500 204,000 100,500 Materials & Services 244,328 61,110 55,000 55,000 55,000 - Expenditures Total 1,159,514 1,200,718 874,193 1,218,250 820,418 (53,775) Revenues Less Expenditures (176,109) (241,058) (335,950) 8,607 81,522 Net Change in Fund Balance (176,109) (241,058) (335,950) 8,607 81,522 Beginning Fund Balance 561,167 385,057 144,000 144,000 (191,950) Ending Fund Balance 385,057 144,000 152,607 (191,950) (110,428) Fund Overview
FY2026-2027 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 police officer staffing, flock cameras, and other public safety enhancement services.

Proposed Budget Page 178
Fund 155 - COPS/SLESF
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 311,793 327,289 330,000 330,000 330,000 - Use of Money & Property 1,916 2,012 800 1,600 1,510 710 Revenue Total 313,709 329,301 330,800 331,600 331,510 710 Expenditures
Salaries & Benefits 173,184 191,342 237,689 214,130 240,558 2,869 Materials & Services 111,701 117,284 100,000 100,000 100,000 - Capital Assets - 49,500 - - - -
Expenditures Total 284,885 358,125 337,689 314,130 340,558 2,869 Revenues Less Expenditures 28,824 (28,824) (6,889) 17,470 (9,048) Net Change in Fund Balance 28,824 (28,824) (6,889) 17,470 (9,048) Beginning Fund Balance - 28,824 (0) (0) 17,470
Ending Fund Balance 28,824 (0) (6,889) 17,470 8,422
Fund Overview
FY2026-2027 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.

Proposed Budget Page 179
Fund 158 - CRV Recycling Grant
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies (18,371) 27,302 - - -
Revenue Total 27,302 (18,371) - - -
Expenditures
Materials & Services 5,100 6,065 - - - -
Capital Assets - 21,722 - - - -
Expenditures Total 26,822 6,065 - - - -
Transfers
Revenues Less Expenditures 480 (24,436) - - -
Net Transfers - - - - -
Net Change in Fund Balance 480 (24,436) - - -
Beginning Fund Balance 117,544 118,024 93,588 93,588 93,588 Ending Fund Balance 118,024 93,588 93,588 93,588 93,588 Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 180
Fund 160 - Capital Projects
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Expenditures
Other Equipment 19,494 - - - - -
Street 149,837 - - - - -
CIP - Facilities 625,577 439,861 186,000 186,000 1,650,000 1,464,000 CIP - Misc. (198,408) 10,615 - 725,000 - 725,000
CIP - Parks 52,685 - - 180,000 - 180,000
Vehicles & Equipment 1,831 234 - - - -
Expenditures Total 631,522 470,204 186,000 186,000 2,555,000 2,369,000 Revenues Less Expenditures (631,522) (470,204) (186,000) (186,000) (2,555,000) Net Transfers 1,501,600 (1,400,000) - - -
Net Change in Fund Balance 870,078 (470,204) (1,586,000) (186,000) (2,555,000) Beginning Fund Balance 7,617,850 8,487,928 8,017,724 8,017,724 7,831,724 Ending Fund Balance 8,487,928 8,017,724 6,431,724 7,831,724 5,276,724 Fund Overview
FY2026-2027 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.

Proposed Budget Page 181
Fund 161 - Construction Tax
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Taxes - - 1,100 1,100 1,100 -
Use of Money & Property 7,352 7,578 8,600 8,600 5,200 (3,400) Revenue Total 7,352 7,578 9,700 9,700 6,300 (3,400)
Expenditures
Materials & Services 2,900 - 20,000 20,000 - (20,000)
Expenditures Total 2,900 - 20,000 20,000 - (20,000)
Revenues Less Expenditures 4,452 7,578 (10,300) (10,300) 6,300 Net Change in Fund Balance 4,452 7,578 (10,300) (10,300) 6,300 Beginning Fund Balance 240,773 245,225 252,802 252,802 242,502 Ending Fund Balance 245,225 252,802 242,502 242,502 248,802 Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 182
Fund 162 - Information Technology
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Fees 90,151 94,272 96,500 96,500 106,600 10,100
From Other Agencies 309,848 - 310,000 - 310,000 -
Revenue Total 399,999 94,272 406,500 96,500 416,600 10,100 Expenditures
Salaries & Benefits - - - - - -
Materials & Services 112,994 119,126 261,400 261,400 84,870 (176,530) Capital Assets 193,303 - - - - -
Expenditures Total 306,297 119,126 261,400 261,400 84,870 (176,530) Revenues Less Expenditures 93,702 (24,854) 145,100 (164,900) 331,730 Net Change in Fund Balance 93,702 (24,854) 145,100 (164,900) 331,730 Beginning Fund Balance 448,495 542,197 517,343 517,343 352,443 Ending Fund Balance 542,197 517,343 662,443 352,443 684,173 Fund Overview
FY2026-2027 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.

Proposed Budget Page 183
Fund 164 - Police Facilities Dev. Impact Fees
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 15,451 1,466 35,700 1,000 - (35,700)
Revenue Total 15,451 1,466 35,700 1,000 - (35,700)
Expenditures
Capital Assets - - 226,000 - - (226,000)
Expenditures Total - - 226,000 - - (226,000)
Revenues Less Expenditures 15,451 1,466 (190,300) 1,000 - Net Change in Fund Balance 15,451 1,466 (190,300) 1,000 - Beginning Fund Balance 131,390 146,842 148,308 148,308 149,308 Ending Fund Balance 146,842 148,308 (41,992) 149,308 149,308 Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 184
Fund 165 - Fire Facilities Dev. Impact Fees
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 18,778 1,788 43,300 1,100 - (43,300)
Revenue Total 18,778 1,788 43,300 1,100 - (43,300)
Expenditures
Materials & Services 32,803 - - - - -
Expenditures Total 32,803 - - - - -
Revenues Less Expenditures (14,025) 1,788 43,300 1,100 - Net Change in Fund Balance (14,025) 1,788 43,300 1,100 - Beginning Fund Balance 167,398 153,372 155,160 155,160 156,260 Ending Fund Balance 153,372 155,160 198,460 156,260 156,260 Fund Overview
FY2026-2027 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 FY 2026-27.

Proposed Budget Page 185
Fund 166 - Park Facilities Dev. Impact Fees
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 46,365 4,404 49,000 2,500 - (49,000)
Revenue Total 46,365 4,404 49,000 2,500 - (49,000)
Expenditures
Capital Assets - 5,182 100,000 100,000 - (100,000)
Expenditures Total - 5,182 100,000 100,000 - (100,000)
Revenues Less Expenditures 46,365 (778) (51,000) (97,500) - Net Change in Fund Balance 46,365 (778) (51,000) (97,500) - Beginning Fund Balance 268,764 315,130 314,352 314,352 216,852 Ending Fund Balance 315,130 314,352 263,352 216,852 216,852 Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 186
Fund 167 - Admin. Facilities Dev. Impact Fees
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 2,752 258 6,300 150 - (6,300)
Revenue Total 2,752 258 6,300 150 - (6,300)
Revenues Less Expenditures 2,752 258 6,300 150 -
Net Change in Fund Balance 2,752 258 6,300 150 -
Beginning Fund Balance 45,300 48,051 48,309 48,309 48,459 Ending Fund Balance 48,051 48,309 54,609 48,459 48,459
Fund Overview
FY2026-2027 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 FY 2026-27.

Proposed Budget Page 187
Fund 168 - PW Facilities Dev. Impact Fees
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 1,154 130 3,000 100 - (3,000)
Revenue Total 1,154 130 3,000 100 - (3,000)
Revenues Less Expenditures 1,154 130 3,000 100 -
Net Change in Fund Balance 1,154 130 3,000 100 -
Beginning Fund Balance 21,284 22,439 22,569 22,569 22,669 Ending Fund Balance 22,439 22,569 25,569 22,669 22,669
Fund Overview
FY2026-2027 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 FY 2026-27.

Proposed Budget Page 188
Fund 169 - Park Acquisition Fund
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 67,329 69,761 80,100 80,100 47,900 (32,200) Revenue Total 67,329 69,761 80,100 80,100 47,900 (32,200) Expenditures
Capital Assets 75 4,737 - - - -
Expenditures Total 75 4,737 - - - -
Revenues Less Expenditures 67,254 65,024 80,100 80,100 47,900 Net Transfers - - - - -
Net Change in Fund Balance 67,254 65,024 80,100 80,100 47,900 Beginning Fund Balance 2,194,124 2,261,378 2,326,402 2,326,402 2,406,502 Ending Fund Balance 2,261,378 2,326,402 2,406,502 2,406,502 2,454,402 Fund Overview
FY2026-2027 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 2020-21 for $3,900,000.

There are not any expenditures planned for the current fiscal year.

Proposed Budget Page 189
Fund 170 - PDF A - Del Norte
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 41,878 41,122 17,300 - 26,390 9,090 Revenue Total 41,878 41,122 17,300 - 26,390 9,090
Expenditures
Capital Assets 15,396 157,300 - - - -
Expenditures Total 15,396 157,300 - - - -
Revenues Less Expenditures 26,481 (116,178) 17,300 - 26,390 Net Change in Fund Balance 26,481 (116,178) 17,300 - 26,390 Beginning Fund Balance 1,369,029 1,395,510 1,279,333 1,279,333 1,279,333 Ending Fund Balance 1,395,510 1,279,333 1,296,633 1,279,333 1,305,723 Fund Overview
FY2026-2027 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. There won't be any expenditures until the Parks Master Plan is complete.

Proposed Budget Page 190
Fund 171 - PDF B Palm View
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues - - - - -
Use of Money & Property 49,683 51,518 20,700 - 35,330 14,630 Revenue Total 49,683 51,518 20,700 - 35,330 14,630
Expenditures
Capital Assets - 4,163 - 11,450 - -
Expenditures Total - 4,163 - 11,450 - -
Revenues Less Expenditures 49,683 47,355 20,700 (11,450) 35,330 Net Change in Fund Balance 49,683 47,355 20,700 (11,450) 35,330 Beginning Fund Balance 1,619,013 1,668,696 1,716,050 1,716,050 1,704,600 Ending Fund Balance 1,668,696 1,716,050 1,736,750 1,704,600 1,739,930 Fund Overview
FY2026-2027 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. There won't be any expenditures until the Parks Master Plan is complete.

Proposed Budget Page 191
Fund 172 - PDF C Orangewood - Ca
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 427,050 - - (97,860) - -
Use of Money & Property 51,117 54,076 46,500 46,500 37,140 (9,360) Revenue Total 478,167 54,076 46,500 (51,360) 37,140 (9,360) Expenditures
Capital Assets - - - - - -
Expenditures Total - - - - - -
Revenues Less Expenditures 478,167 54,076 46,500 (51,360) 37,140 Net Change in Fund Balance 478,167 54,076 46,500 (51,360) 37,140 Beginning Fund Balance 1,271,813 1,749,979 1,804,055 1,804,055 1,752,695 Ending Fund Balance 1,749,979 1,804,055 1,850,555 1,752,695 1,789,835 Fund Overview
FY2026-2027 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. There won't be any expenditures until the Parks Master Plan is complete.

Proposed Budget Page 192
Fund 173 - PDF D Walmerado-Cam.

FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues - - - - - -
Use of Money & Property - - - - - -
Revenue Total - - - - - -
Expenditures
Capital Assets - - - - - -
Expenditures Total - - - - - -
Transfers
Revenues Less Expenditures - - - - -
Net Transfers - - - - -
Net Change in Fund Balance - - - - -
Beginning Fund Balance - - - - -
Ending Fund Balance - - - - -
Fund Overview
FY2026-2027 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. There won't be any expenditures until the Parks Master Plan is complete.

Proposed Budget Page 193
Fund 174 - PDF E - Cortez
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues - 21,900 - - - -
Use of Money & Property 1,404 2,081 1,600 1,600 1,750 150 Revenue Total 1,404 23,981 1,600 1,600 1,750 150
Revenues Less Expenditures 1,404 23,981 1,600 1,600 1,750 Net Change in Fund Balance 1,404 23,981 1,600 1,600 1,750 Beginning Fund Balance 59,635 61,039 85,020 85,020 86,620 Ending Fund Balance 61,039 85,020 86,620 86,620 88,370
Fund Overview
FY2026-2027 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. There won't be any expenditures until the Parks Master Plan is complete.

Proposed Budget Page 194
Fund 175 - PDF F - Gal-Wogrov-Cam
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 9,691 10,058 8,600 8,600 6,910 (1,690) Revenue Total 9,691 10,058 8,600 8,600 6,910 (1,690)
Expenditures
Expenditures Total - - - - - -
Revenues Less Expenditures 9,691 10,058 8,600 8,600 6,910 Net Change in Fund Balance 9,691 10,058 8,600 8,600 6,910 Beginning Fund Balance 315,801 325,492 335,550 335,550 344,150 Ending Fund Balance 325,492 335,550 344,150 344,150 351,060 Fund Overview
FY2026-2027 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. There won't be any expenditures until the Parks Master Plan is complete.

Proposed Budget Page 195
Fund 179 - ARPA Local Fiscal Recovery Funds
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget FY2025-
26 Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 4,642,536 1,723,464 - 2,263,711 329,494 329,494 Revenue Total 4,642,536 1,723,464 - 2,263,711 329,494 329,494 Expenditures
Salaries & Benefits - - - - - -
Materials & Services 250,000 858,727 - - 329,494 329,494 Capital Assets 4,392,536 864,737 - 2,263,711 - -
Expenditures Total 4,642,536 1,723,464 - 2,263,711 329,494 329,494 Transfers
Revenues Less Expenditures - - - - -
Ending Fund Balance - - - - -
Fund Overview
FY2026-2027 Approved Projects
Project No., Name Total
CIP Projects
22008 Electrocardiograms Heart Monitors 265,000 3-Neg. Econ. Impact Public Sector 22009 Police & Fire Radios 3,589,999 3-Neg. Econ. Impact Public Sector 22010 Fire Station Repairs 499,406 6-Revenue Replacement 22011 PSA for Health Dept. Services 598,190 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 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 1,686,252 3-Neg. Econ. Impact Public Sector 23002 Fire Station 1 Replacement 1,457,470 3-Neg. Econ. Impact Public Sector 25020 Website Redesign 67,167 6-Revenue Replacement
Subtotal CIP 18,393,484
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 19,355,770
ARPA Category
Proposed Budget

Fund 180 - Future Street Improvements
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Capital Assets - - 171,400 171,400 171,400 -
Revenue Total - - 171,400 171,400 171,400 -
Expenditures
Materials & Services - - 171,400 171,400 - (171,400)
Expenditures Total - - 171,400 171,400 - (171,400)
Revenues Less Expenditures - - - - 171,400
Net Transfers - - - - -
Net Change in Fund Balance - - - - 171,400
Beginning Fund Balance 428,172 428,172 428,172 428,172 428,172 Ending Fund Balance 428,172 428,172 428,172 428,172 599,572 Fund Overview
FY2026-2027 Expenditures
This fund accounts for monies paid in-lieu of street rehabilitation improvements.

There are not any expenditures planned for FY 2026-27.

Proposed Budget Page 197
Fund 181 - Maintenance District #1
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Property Tax 733,252 738,781 706,600 706,600 740,000 33,400 Use of Money & Property 122,711 133,231 111,900 111,900 96,900 (15,000) Revenue Total 855,963 872,012 818,500 818,500 836,900 18,400 Revenue Total 855,963 872,012 818,500 818,500 836,900 18,400 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 16,329 16,888 10,000 16,900 16,888 6,888 National Pollutant Discharge Elimin 16,329 16,888 10,000 16,900 16,888 6,888 Maintenance Service
Materials & Services - - 100,000 100,000 100,000 -
Maintenance Service Total - - 100,000 100,000 100,000 - Vehicles
Capital Assets 228,664 36,399 100,000 100,000 - (100,000) Vehicles Total 228,664 36,399 100,000 100,000 - (100,000) General
Capital Assets - - 75,000 75,000 - (75,000)
General Total - - 75,000 75,000 - (75,000)
District Maintenance
Allocated Costs 61,840 135,890 142,740 142,740 154,480 11,740 Materials & Services 151,434 170,328 320,960 304,781 222,550 (98,410) Salaries & Benefits 44,317 46,974 56,928 36,410 72,943 16,015 District Maintenance Total 257,591 353,192 520,628 483,931 449,973 (70,655) District Engineering
Materials & Services 3,188 3,188 6,390 6,390 (6,390) -
District Engineering Total 3,188 3,188 6,390 6,390 (6,390) - Expenditures Total 505,772 409,667 812,018 782,221 566,861 (245,157) Revenues Less Expenditures 350,191 462,345 6,482 36,279 270,039 Net Change in Fund Balance 350,191 462,345 6,482 36,279 270,039 Beginning Fund Balance 3,886,661 4,236,852 4,699,197 4,699,197 4,735,476 Ending Fund Balance 4,236,852 4,699,197 4,705,679 4,735,476 5,005,515 Fund Overview
FY2026-2027 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.

Proposed Budget Page 198
Fund 182 - Maintenance District #2
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Property Tax 253,016 322,122 259,600 330,000 336,600 77,000 Use of Money & Property 32,787 36,208 30,200 30,200 26,600 (3,600) Revenue Total 285,803 358,330 289,800 360,200 363,200 73,400 Revenue Total 285,803 358,330 289,800 360,200 363,200 73,400 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 27,749 3,663 5,000 5,000 2,179 (2,821) National Pollutant Discharge Elimin 3,663 27,749 5,000 5,000 2,179 (2,821) Maintenance Service
Materials & Services - - 200,000 - 200,000 -
Maintenance Service Total - - 200,000 - 200,000 -
Vehicles
Capital Assets 23,998 72,514 100,000 100,000 - (100,000) Vehicles Total 23,998 72,514 100,000 100,000 - (100,000) District Maintenance
Allocated Costs 64,230 26,920 67,650 67,650 73,490 5,840 Materials & Services 66,164 21,843 66,620 17,206 43,117 (23,503) Salaries & Benefits 33,125 35,476 43,070 31,120 44,560 (122) District Maintenance Total 163,519 84,239 177,340 115,976 161,167 (17,785) District Engineering
Materials & Services 2,543 2,543 5,140 5,140 - (5,140)
District Engineering Total 2,543 2,543 5,140 5,140 - (5,140) Expenditures Total 187,045 193,723 487,480 226,116 363,346 (125,746) Revenues Less Expenditures 98,758 164,606 (197,680) 134,084 (146) Net Change in Fund Balance 98,758 164,606 (197,680) 134,084 (146) Beginning Fund Balance 1,052,129 1,150,887 1,315,493 1,315,493 1,449,577 Ending Fund Balance 1,150,887 1,315,493 1,117,813 1,449,577 1,449,431 Fund Overview
FY2026-2027 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.

Proposed Budget Page 199
Fund 183 - WC CSS CFD
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Other Taxes 107,649 107,598 102,400 109,000 111,100 8,700 Use of Money & Property 15,812 16,328 13,900 13,900 11,310 (2,590) Revenue Total 123,461 123,926 116,300 122,900 122,410 6,110 Revenue Total 123,461 123,926 116,300 122,900 122,410 6,110 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 13,210 15,959 8,000 15,960 15,959 7,959 National Pollutant Discharge Elim 13,210 15,959 8,000 15,960 15,959 7,959 District Maintenance
Materials & Services 49,171 56,027 75,900 55,970 70,131 (5,769) Allocated Costs 12,350 53,360 56,780 56,780 62,510 5,730 District Maintenance Total 61,521 109,387 132,680 112,750 132,641 (39) 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) - Expenditures Total 79,861 130,476 150,980 139,010 148,600 (2,380) Revenues Less Expenditures 43,600 (6,550) (34,680) (16,110) (26,190) Net Change in Fund Balance 43,600 (6,550) (34,680) (16,110) (26,190) Beginning Fund Balance 489,644 533,245 526,695 526,695 510,585 Ending Fund Balance 533,245 526,695 492,015 510,585 484,395 Fund Overview
FY2026-2027 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.

Proposed Budget Page 200
Fund 184 - Maintenance District #4
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 1,156,012 1,166,061 1,033,750 1,150,000 1,161,500 127,750 Use of Money & Property 62,015 63,538 54,600 54,600 47,890 (6,710) Revenue Total 1,218,027 1,229,599 1,088,350 1,204,600 1,209,390 121,040 Revenue Total 1,218,027 1,229,599 1,088,350 1,204,600 1,209,390 121,040 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 116,776 138,931 75,000 139,000 75,000 - National Pollutant Discharge Elimin 116,776 138,931 75,000 139,000 75,000 - #N/A
Salaries & Benefits - - - 2,968 - 2,968
#N/A Total - - - 2,968 - 2,968
Vehicles
Capital Assets 88,897 25,426 100,000 100,000 (100,000) - Vehicles Total 88,897 25,426 100,000 100,000 (100,000) - General
Capital Assets - 75,000 - 75,000 (75,000) -
General Total - 75,000 - 75,000 (75,000) -
District Maintenance
Salaries & Benefits 69,501 73,111 83,163 46,100 82,484 (679) Materials & Services 624,679 724,643 1,331,400 636,251 811,936 (519,464) Allocated Costs 210,850 214,490 217,910 217,910 225,250 7,340 District Maintenance Total 905,030 1,012,244 1,632,473 900,261 1,119,670 (512,803) District Engineering
Materials & Services 4,778 5,268 19,650 19,650 (19,650) - District Engineering Total 4,778 5,268 19,650 19,650 (19,650) - Expenditures Total 1,115,481 1,181,869 1,902,123 1,233,911 1,197,638 (704,485) Revenues Less Expenditures 102,546 47,731 (813,773) (29,311) 11,752 Net Change in Fund Balance 102,546 47,731 (813,773) (29,311) 11,752 Beginning Fund Balance 2,042,261 2,144,807 2,192,538 2,192,538 2,163,227 Ending Fund Balance 2,144,807 2,192,538 1,378,765 2,163,227 2,174,978 Fund Overview
FY2026-2027 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.

Proposed Budget Page 201
Fund 186 - Maintenance District #6
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 153,616 154,717 161,400 159,650 161,250 (150) Use of Money & Property 9,551 9,834 8,300 8,300 7,280 (1,020) Revenue Total 163,168 164,551 169,700 167,950 168,530 (1,170) Revenue Total 163,168 164,551 169,700 167,950 168,530 (1,170) Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 5,970 6,513 5,000 8,150 6,513 1,513 National Pollutant Discharge Elimin 5,970 6,513 5,000 8,150 6,513 1,513 Maintenance Service
Salaries & Benefits - 1,293 - 1,293
Materials & Services - 75,000 - 75,000 75,000 -
Maintenance Service Total - 75,000 - 75,000 76,293 1,293 Vehicles
Capital Assets 5,678 726 - - - -
Vehicles Total 5,678 726 - - - -
District Maintenance
Salaries & Benefits 20,534 24,006 33,781 24,620 34,956 1,175 Materials & Services 78,969 65,703 157,820 76,346 111,754 (46,066) Allocated Costs 34,710 50,530 52,240 52,240 55,340 3,100 District Maintenance Total 134,213 140,239 243,841 153,206 202,050 (41,791) District Engineering
Materials & Services 3,035 4,080 12,420 12,420 (12,420) - District Engineering Total 3,035 4,080 12,420 12,420 (12,420) - Expenditures Total 148,896 151,557 336,261 248,776 284,856 (51,405) Revenues Less Expenditures 14,272 12,995 (166,561) (80,826) (116,326) Net Change in Fund Balance 14,272 12,995 (166,561) (80,826) (116,326) Beginning Fund Balance 311,086 325,358 338,352 338,352 257,526 Ending Fund Balance 325,358 338,352 171,791 257,526 141,201 Fund Overview
FY2026-2027 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.

Proposed Budget Page 202
Fund 187 - Maintenance District #7
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 173,979 167,425 179,750 159,000 170,000 (9,750) Use of Money & Property 13,565 13,253 11,700 11,700 9,430 (2,270) Revenue Total 187,544 180,678 191,450 170,700 179,430 (12,020) Revenue Total 187,544 180,678 191,450 170,700 179,430 (12,020) Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 8,306 10,061 5,000 10,060 10,061 5,061 National Pollutant Discharge Elimin 8,306 10,061 5,000 10,060 10,061 5,061 Maintenance Service
Materials & Services - 100,000 - 100,000 100,000 -
Maintenance Service Total - 100,000 - 100,000 100,000 - Vehicles
Capital Assets 13,094 1,674 - - - -
Vehicles Total 13,094 1,674 - - - -
District Maintenance
Salaries & Benefits 20,031 24,006 33,781 25,520 34,956 1,175 Materials & Services 91,814 111,457 174,920 99,353 163,200 (11,720) Allocated Costs 34,010 49,830 51,540 51,540 54,630 3,090 District Maintenance Total 145,855 185,293 260,241 176,413 252,786 (7,455) District Engineering
Materials & Services 2,345 3,570 12,540 12,540 (12,540) - District Engineering Total 2,345 3,570 12,540 12,540 (12,540) - Expenditures Total 169,600 200,598 377,781 299,013 362,847 (14,934) Revenues Less Expenditures 17,944 (19,920) (186,331) (128,313) (183,417) Net Change in Fund Balance 17,944 (19,920) (186,331) (128,313) (183,417) Beginning Fund Balance 442,156 460,100 440,180 440,180 311,867 Ending Fund Balance 460,100 440,180 253,849 311,867 128,450 Fund Overview
FY2026-2027 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.

Proposed Budget Page 203
Fund 188 - Citywide Maintenance District
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Charges For Service 1,868,113 1,924,509 1,971,003 1,854,000 1,891,080 (79,923) Use of Money & Property 22,495 14,474 5,300 5,300 15,100 9,800 Revenue Total 1,890,607 1,938,983 1,976,303 1,859,300 1,906,180 (70,123) Revenue Total 1,890,607 1,938,983 1,976,303 1,859,300 1,906,180 (70,123) Expenditures
Maintenance Service
Salaries & Benefits - 41 170 - - -
Maintenance Service Total - 41 170 - - -
Landscape Maintenance
Salaries & Benefits 59,696 72,733 91,483 68,640 36,754 (54,729) Materials & Services 409,703 461,385 700,000 324,000 439,675 (260,325) Allocated Costs 28,270 44,700 48,120 48,120 53,760 5,640 Landscape Maintenance Total 497,668 578,818 839,603 440,760 530,189 (309,414) Street Lighting
Salaries & Benefits 25,972 28,353 30,774 17,440 69,505 38,731 Materials & Services 1,156,509 1,233,874 1,263,657 1,550,157 1,671,962 408,305 Allocated Costs 131,057 167,835 176,076 180,120 188,483 12,407 Street Lighting Total 1,313,538 1,430,062 1,470,507 1,747,717 1,929,950 459,443 Streets
Capital Assets 10,766 50,000 - 50,000 (50,000) -
Streets Total 10,766 50,000 - 50,000 (50,000) -
Vehicles
Capital Assets 39,778 18,424 - - - -
Vehicles Total 39,778 18,424 - - - -
District Engineering
Salaries & Benefits 461 205 - 104 - (101)
Materials & Services 8,301 8,481 16,300 16,300 (16,300) - District Engineering Total 8,762 8,481 16,505 16,300 (16,401) 104 Expenditures Total 1,870,512 2,035,826 2,376,615 2,254,947 2,460,244 83,629 Transfers
Revenue
Transfer In - 373,000 - 373,000
Revenue Total - 373,000 - 373,000
Transfers Total - 373,000 - 373,000
Revenues Less Expenditures 20,095 (96,843) (400,312) (395,647) (554,064) Net Transfers - - - 373,000 -
Net Change in Fund Balance 20,095 (96,843) (400,312) (395,647) (181,064) Beginning Fund Balance 704,486 724,581 627,738 627,738 232,091 Ending Fund Balance 724,581 627,738 227,426 232,091 51,027 Fund Overview
FY2026-2027 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.

Proposed Budget Page 204
Fund 189 - Sewer Maintenance
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue
Property Tax 407,208 431,031 358,300 437,840 447,600 89,300 Charges For Service 3,853,822 3,857,507 3,976,700 3,895,000 3,934,000 (42,700) Use of Money & Property 375,491 441,604 354,600 354,600 339,870 (14,730) Revenue Total 4,636,522 4,730,141 4,689,600 4,687,440 4,721,470 31,870 Revenue Total 4,636,522 4,730,141 4,689,600 4,687,440 4,721,470 31,870 Expenditures
National Pollutant Discharge Elimination System (NPDES) Materials & Services 77,066 48,170 123,700 123,700 (123,700) - National Pollutant Discharge Elimin 48,170 77,066 123,700 123,700 - (123,700) Maintenance Service
Salaries & Benefits - 41 - 170 - -
Materials & Services - - - - 200,000 200,000
Maintenance Service Total 41 - - 170 200,000 200,000
Utilities
Capital Assets 790,351 348,077 - - - -
Utilities Total 348,077 790,351 - - - -
Vehicles
Capital Assets - - 200,000 200,000 200,000 -
Vehicles Total - - 200,000 200,000 200,000 -
District Engineering
Salaries & Benefits 26,717 37,207 46,569 19,390 113,101 66,532 Materials & Services 9,007 8,218 16,100 16,100 - (16,100) Allocated Costs 18,040 10,410 11,200 11,200 12,540 1,340 District Engineering Total 55,835 53,764 73,869 46,690 125,641 51,772 Sewer Maintenance
Salaries & Benefits 891,209 878,989 1,662,720 1,178,950 1,530,509 (132,211) Materials & Services 280,206 178,419 288,121 279,000 268,531 (19,590) Allocated Costs 194,129 262,232 277,650 280,110 296,436 18,786 Capital Assets 5,069 4,985 1,330 - - -
Sewer Maintenance Total 1,370,614 1,324,624 2,228,491 1,739,390 2,095,476 (133,015) Public Safety
Salaries & Benefits 6,441 14,238 11,660 - - -
Public Safety Total 6,441 14,238 11,660 - - -
Expenditures Total 2,298,234 1,790,985 2,626,060 2,121,610 2,621,117 (4,943) Revenues Less Expenditures 2,338,287 2,939,156 2,063,540 2,565,830 2,100,353 Net Change in Fund Balance 2,338,287 2,939,156 2,063,540 2,565,830 2,100,353 Beginning Fund Balance 11,136,916 13,475,203 16,414,359 16,414,359 18,980,189 Ending Fund Balance 13,475,203 16,414,359 18,477,899 18,980,189 21,080,542 Fund Overview
FY2026-2027 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.

Proposed Budget Page 205
Fund 190 - Auto Plaza Improvement District
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Taxes 128,505 74,306 115,668 90,840 93,600 (22,068) Use of Money & Property 5,275 4,414 5,500 5,500 2,770 (2,730) Revenue Total 133,780 78,721 121,168 96,340 96,370 (24,798) Expenditures
Materials & Services 102,575 45,166 54,750 54,500 55,500 750 Allocated Costs - 4,000 - 4,000 4,040 40
Debt Service 3,143 2,020 900 900 (900) -
Expenditures Total 105,718 47,186 59,650 59,400 59,540 (110) Revenues Less Expenditures 28,062 31,535 61,518 36,940 36,830 Net Change in Fund Balance 28,062 31,535 61,518 36,940 36,830 Beginning Fund Balance (6,023) 22,039 53,574 53,574 90,514 Ending Fund Balance 22,039 53,574 115,092 90,514 127,344 Fund Overview
FY2026-2027 Expenditures
FY Principal Interest
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:

Proposed Budget Page 206
Fund 191 - General Plan Update
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service 162,065 174,679 302,500 140,000 140,000 (162,500) Revenue Total 162,065 174,679 302,500 140,000 140,000 (162,500) Expenditures
Materials & Services - 105,809 1,200,000 1,200,000 - (1,200,000) Capital Assets - - - - - -
Expenditures Total 105,809 - 1,200,000 1,200,000 (1,200,000) - Revenues Less Expenditures 162,065 68,871 (897,500) (1,060,000) 140,000 Net Change in Fund Balance 162,065 68,871 (897,500) (1,060,000) 140,000 Beginning Fund Balance 1,143,009 1,305,073 1,373,944 1,373,944 313,944 Ending Fund Balance 1,305,073 1,373,944 476,444 313,944 453,944 Fund Overview
FY2026-2027 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.

Proposed Budget Page 207
Fund 197 - Measure W Stormwater
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Property Tax 1,347,540 1,352,158 1,370,000 1,370,000 1,370,000 - Other Revenues - - - -
Use of Money & Property 159,454 171,171 155,500 155,500 101,620 (53,880) Revenue Total 1,506,994 1,523,330 1,525,500 1,525,500 1,471,620 (53,880) Expenditures
Materials & Services 271,661 200,552 1,275,000 260,000 (1,275,000) - Capital Assets 1,333,242 40,255 2,325,000 1,574,600 (2,088,000) 237,000 Salaries & Benefits - - - 680,134 - 680,134
Expenditures Total 311,916 1,533,794 3,600,000 1,834,600 (2,682,866) 917,134 Revenues Less Expenditures 1,195,079 (2,074,500) (10,465) (309,100) 554,486 Net Change in Fund Balance 1,195,079 (2,074,500) (10,465) (309,100) 554,486 Beginning Fund Balance 4,621,759 5,816,838 5,806,373 5,806,373 5,497,273 Ending Fund Balance 5,816,838 5,806,373 3,731,873 5,497,273 6,051,759 Fund Overview
FY2026-2027 Expenditures
Activity Name
New or
Existing Type
Annual Plan
Amount
Basset HS Stormwater Capture New Project 100,000
TOTAL 100,000
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.

Proposed Budget Page 208
Fund 205 - PEG Fund
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 404 419 400 400 290 (110)
Revenue Total 404 419 400 400 290 (110)
Expenditures
Capital Assets - - 14,000 14,000 - (14,000)
Expenditures Total - - 14,000 14,000 - (14,000)
Revenues Less Expenditures 404 419 (13,600) (13,600) 290 Net Transfers - - - - -
Net Change in Fund Balance 404 419 (13,600) (13,600) 290 Beginning Fund Balance 13,165 13,569 13,988 13,988 388
Ending Fund Balance 13,569 13,988 388 388 678
Fund Overview
FY2026-2027 Expenditures
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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 209
Fund 207 - OTS Grants
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 43,744 47,013 12,360 146,970 101,620 89,260 Revenue Total 43,744 47,013 12,360 146,970 101,620 89,260 Expenditures
Salaries & Benefits 52,143 57,327 12,360 47,830 31,620 19,260 Materials & Services 3,331 88,263 - - 3,500 3,500
Expenditures Total 55,474 145,591 12,360 47,830 35,120 22,760 Revenues Less Expenditures (11,730) (98,578) - 99,140 66,500 Net Transfers - - - - -
Net Change in Fund Balance (11,730) (98,578) - 99,140 66,500 Beginning Fund Balance (6,197) (17,927) (116,505) (116,505) (17,365) Ending Fund Balance (17,927) (116,505) (116,505) (17,365) 49,135 Fund Overview
FY2026-2027 Expenditures
There are department supply and training expenditures planned for the current fiscal year.

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.

Proposed Budget Page 210
Fund 212 - Art In Public Places
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues - 4,000 - - - -
Use of Money & Property 21,780 22,603 19,400 19,400 15,530 (3,870) Revenue Total 21,780 26,603 19,400 19,400 15,530 (3,870) Revenues Less Expenditures 21,780 26,603 19,400 19,400 15,530 Net Transfers - - - - -
Net Change in Fund Balance 21,780 26,603 19,400 19,400 15,530 Beginning Fund Balance 705,700 727,480 754,083 754,083 773,483 Ending Fund Balance 727,480 754,083 773,483 773,483 789,013 Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 211
Fund 220 - WC Community Svcs Foundation
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Adopted
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Revenue 104,036 370,170 110,000 161,210 - (110,000)
Revenue Total 104,036 370,170 110,000 161,210 - (110,000) Expenditures
City Manager - 78,560 60,000 60,000 - (60,000)
Community Services Administration - 2,462 - - - -
Finance Administration 361 1,055 - 810 1,000 1,000
Fire Administration 5,673 5,882 - 1,290 - -
Police Administration - - 213,300 213,300 - (213,300)
Senior Citizen Center 4,914 - - - - -
Special Events 154,805 72,063 50,000 105,000 - (50,000) Expenditures Total 165,753 160,021 323,300 380,400 1,000 (322,300) Revenues Less Expenditures (61,717) 210,149 (213,300) (219,190) (1,000) Net Change in Fund Balance (61,717) 210,149 (213,300) (219,190) (1,000) Beginning Fund Balance 76,662 14,945 225,094 225,094 5,904 Ending Fund Balance 14,945 225,094 11,794 5,904 4,904
Fund Overview
This fund was previously 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.

Proposed Budget Page 212
Fund 224 - Measure R
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Taxes 1,785,023 1,760,839 1,887,882 1,510,300 1,782,654 (105,228) Charges For Service 2,615 1,582 - - - -
Use of Money & Property 157,762 183,773 154,400 154,400 130,920 (23,480) Revenue Total 1,945,399 1,946,195 2,042,282 1,664,700 1,913,574 (128,708) Expenditures
Salaries & Benefits 75,668 48,729 55,343 94,290 28,420 (26,923) Materials & Services 904,483 1,214,089 1,042,840 1,813,350 1,446,500 403,660 Allocated Costs 76,760 58,840 60,710 60,710 64,170 3,460 Capital Assets - - 2,300,000 - - (2,300,000)
Expenditures Total 1,056,911 1,321,658 3,458,893 1,968,350 1,539,090 (1,919,803) Revenues Less Expenditures 888,488 624,537 (1,416,611) (303,650) 374,484 Net Change in Fund Balance 888,488 624,537 (1,416,611) (303,650) 374,484 Beginning Fund Balance 4,626,288 5,514,777 6,139,314 6,139,314 5,835,664 Ending Fund Balance 5,514,777 6,139,314 4,722,703 5,835,664 6,210,148 Fund Overview
FY2026-2027 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.

Proposed Budget Page 213
Fund 233 - Taskforce Reg. Autotheft Prev.

FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
From Other Agencies 174,714 263,853 237,909 237,909 - (237,909) Revenue Total 174,714 263,853 237,909 237,909 - (237,909) Expenditures
Salaries & Benefits 213,421 225,282 237,909 212,600 - (237,909) Expenditures Total 213,421 225,282 237,909 212,600 - (237,909) Revenues Less Expenditures (38,707) 38,571 - 25,309 -
Net Change in Fund Balance (38,707) 38,571 - 25,309 -
Beginning Fund Balance 6,305 (32,402) 6,169 6,169 31,478 Ending Fund Balance (32,402) 6,169 6,169 31,478 31,478
Fund Overview
FY2026-2027 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.

Proposed Budget Page 214
Fund 234 - Officer Wellness & Mental Health
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 2,007 1,657 1,700 2,000 (1,090) 610 Revenue Total 2,007 1,657 1,700 2,000 (1,090) 610
Expenditures
Salaries & Benefits 108 (107) - - - -
Materials & Services 66,183 - 4,617 4,617 (4,617) -
Expenditures Total 66,076 108 4,617 4,617 (4,617) -
Revenues Less Expenditures (63,068) 548 (2,917) (2,617) 610 Net Change in Fund Balance (63,068) 548 (2,917) (2,617) 610 Beginning Fund Balance 65,634 66,182 3,114 3,114 497
Ending Fund Balance 66,182 3,114 197 497 1,107
Fund Overview
FY2026-2027 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.

There are not any expenditures planned for FY2026-2027.

Proposed Budget Page 215
Fund 235 - Measure M
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Taxes 2,015,670 2,264,459 2,182,400 2,182,400 2,020,340 (162,060) Charges For Service - - 400,000 400,000 400,000 -
Use of Money & Property 252,810 294,573 262,800 336,155 191,300 (71,500) Revenue Total 2,268,480 2,559,033 2,845,200 2,918,555 2,611,640 (233,560) Expenditures
Salaries & Benefits - - 373,504 - 200 (373,304)
Materials & Services 689,477 - 1,436,200 1,436,200 936,200 (500,000) Allocated Costs 32,810 32,810 32,810 32,810 33,140 330
Capital Assets 235,912 1,675,341 3,059,800 3,059,800 400,000 (2,659,800) Expenditures Total 268,722 2,397,629 4,902,314 4,528,810 1,369,540 (3,532,774) Revenues Less Expenditures 1,999,758 161,404 (2,057,114) (1,610,255) 1,242,100 Net Change in Fund Balance 1,999,758 161,404 (2,057,114) (1,610,255) 1,242,100 Beginning Fund Balance 7,192,530 9,192,288 9,353,692 9,353,692 7,743,437 Ending Fund Balance 9,192,288 9,353,692 7,296,578 7,743,437 8,985,537 Fund Overview
FY2026-2027 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.

Proposed Budget Page 216
Fund 236 - Measure A
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Property Tax - - - - 140,900 140,900
From Other Agencies - - - - 1,081,200 1,081,200
Revenue Total - - - - 1,222,100 1,222,100
Expenditures
Capital Assets - - - 1,200 340,000 340,000
Expenditures Total - - - 1,200 340,000 340,000
Revenues Less Expenditures - - - (1,200) 882,100
Net Transfers - - - - -
Net Change in Fund Balance - - - (1,200) 882,100
Beginning Fund Balance - - - - (1,200)
Ending Fund Balance - - - (1,200) 880,900
Fund Overview
FY2026-2027 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.

Expenditures are associated with Capital Improvement Program (CIP) funding for City park improvements, supporting planned capital projects for the current fiscal year.

Proposed Budget Page 217
Fund 237 - SB1 - Road Maintenance Rehab
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 176,655 235,983 195,600 190,000 140,900 (54,700) From Other Agencies 2,828,524 2,990,203 2,874,896 2,874,896 2,920,800 45,904 Revenue Total 3,005,178 3,226,186 3,070,496 3,064,896 3,061,700 (8,796) Expenditures
Capital Assets 885,631 4,685,262 4,875,000 4,875,000 1,000,000 (3,875,000) Expenditures Total 885,631 4,685,262 4,875,000 4,875,000 1,000,000 (3,875,000) Revenues Less Expenditures 2,119,547 (1,459,076) (1,804,504) (1,810,104) 2,061,700 Net Transfers 567,200 567,200 567,200 567,200 567,200
Net Change in Fund Balance 2,686,747 (891,876) (1,237,304) (1,242,904) 2,628,900 Beginning Fund Balance 4,579,618 7,266,365 6,374,490 6,374,490 5,131,586 Ending Fund Balance 7,266,365 6,374,490 5,137,186 5,131,586 7,760,486 Fund Overview
FY2026-2027 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.

Proposed Budget Page 218
Fund 240 - Measure H
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
2026-27
Increase/
(Decrease)
Revenue
Other Revenues 42,616 214,538 - 104,970 -
Use of Money & Property 1,092 7,141 2,200 - 5,470 3,270 From Other Agencies - - - - 116,785 116,785
Revenue Total 43,708 221,679 2,200 104,970 122,255 120,055 Expenditures
Materials & Services - 7,500 - - 273,182 273,182
Expenditures Total - 7,500 - - 273,182 273,182
Revenues Less Expenditures 43,708 214,179 2,200 104,970 (150,927) Net Change in Fund Balance 43,708 214,179 2,200 104,970 (150,927) Beginning Fund Balance 7,719 51,427 265,605 265,605 370,575 Ending Fund Balance 51,427 265,605 267,805 370,575 219,648 Fund Overview
FY2026-2027 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.

Proposed Budget Page 219
Fund 241 - CASP Certification & Training
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 3,557 3,458 3,900 3,900 2,390 (1,510) From Other Agencies (19,189) 941 1,000 1,000 1,000 -
Revenue Total (15,632) 4,398 4,900 4,900 3,390 (1,510)
Revenues Less Expenditures (15,632) 4,398 4,900 4,900 3,390 Net Change in Fund Balance (15,632) 4,398 4,900 4,900 3,390 Beginning Fund Balance 129,205 113,572 117,971 117,971 122,871 Ending Fund Balance 113,572 117,971 122,871 122,871 126,261 Fund Overview
FY2026-2027 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 construction-related 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.

Proposed Budget Page 220
Fund 242 - Sportsplex
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service 49,680 297,481 240,000 300,000 400,000 160,000 Other Revenues (2,794) 26,368 19,600 400,747 (19,600) - Use of Money & Property 80,050 266,091 155,800 155,800 158,100 2,300 Revenue Total 126,936 589,940 415,400 856,547 558,100 142,700 Expenditures
Salaries & Benefits 647,688 789,392 886,027 883,580 677,164 (208,863) Materials & Services 340,159 509,649 447,000 441,977 561,700 114,700 Capital Assets 10,700 14,919 402,957 - 10,000 10,000
Expenditures Total 998,547 1,313,960 1,333,027 1,728,514 1,248,864 (84,163) Revenues Less Expenditures (871,611) (724,021) (917,627) (871,967) (690,764) Net Transfers 871,611 725,821 917,627 871,967 690,764
Net Change in Fund Balance 1,800 - - - -
Beginning Fund Balance - 1,800 - 1,800 1,800
Ending Fund Balance 1,800 - 1,800 1,800 1,800
Fund Overview
FY2026-2027 Expenditures
Schedule of Positions
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimate
FY 2025-26
Proposed Change
Full-Time
Community Services Coord. 1 1 1 1 0
Maintenance Worker II 3 3 3 4 0
Maintenance Worker III 1 1 1 1 0
Full-Time Total 5 5 5 6 0
Limited-Service PT
Recreation Leader 6 6 6 6 0
Recreation Site Coordinator 1 1 1 2 0
Limited-Service 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 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.

Proposed Budget Page 221
Fund 361 - Self Insurance General/Auto Liab
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service 1,235,289 2,120,420 - 315,472 - -
Interdept Charges 3,127,710 4,463,600 4,812,100 4,812,100 5,375,890 563,790 Other Revenues 800,000 416 - 25,400 - -
Revenue Total 4,363,414 7,384,020 4,812,100 5,152,972 5,375,890 563,790 Expenditures
Materials & Services 12,069,309 6,111,924 4,812,100 2,190,310 6,549,100 1,737,000 Expenditures Total 12,069,309 6,111,924 4,812,100 2,190,310 6,549,100 1,737,000 Revenues Less Expenditures (7,705,894) 1,272,096 2,962,662 - (1,173,210) Net Transfers 2,216,300 1,631,368 - - -
Net Change in Fund Balance (5,489,594) 2,903,465 2,962,662 - (1,173,210) Beginning Fund Balance (829,629) (6,319,223) (3,415,759) (3,415,759) (453,097) Ending Fund Balance (6,319,223) (3,415,759) (3,415,759) (453,097) (1,626,307) Fund Overview
FY2026-2027 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 FY2026-27 are proposed to remain the same.

FY2026-27 expenses are based on Projected Ultimate Limited Losses for 2026/27 from latest Actuarial Report.

Proposed Budget Page 222
Fund 363 - Self-Insurance Workers' Comp
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget FY2026-
27 Increase/
(Decrease)
Revenue
Interdept Charges
Interfund Charges 1,848,853 2,595,395 4,017,800 4,017,800 4,248,005 230,205 Interdept Charges Total 1,848,853 2,595,395 4,017,800 4,017,800 4,248,005 230,205 Revenue Total 2,187,141 2,967,765 4,017,800 4,609,213 4,248,005 230,205 Expenditures
Materials & Services
Actuarial Adjustment (1,076,793) - - - - -
Banking/Credit Card Fees 1,050 - - - - -
Claim Paid 3,203,261 1,809,410 3,460,000 3,460,000 3,451,000 (9,000) Insurance 705,016 778,893 557,800 773,791 797,005 239,205 Materials & Services Total 2,831,484 2,589,353 4,017,800 4,233,791 4,248,005 230,205 Expenditures Total 2,831,484 2,589,353 4,017,800 4,233,791 4,248,005 230,205 Revenues Less Expenditures (644,343) 378,412 - 375,422 - Net Transfers 1,721,100 - - - -
Net Change in Fund Balance 1,076,757 378,412 375,422 - - Beginning Fund Balance (5,491,477) (4,414,721) (4,036,309) (4,036,309) (3,660,887) Ending Fund Balance (4,414,721) (4,036,309) (4,036,309) (3,660,887) (3,660,887) Fund Overview
FY2026-2027 Expenditures
Funding for workers’ compensation is derived from a percentage charge of all salaries with different rates levied for the various employee categories.

FY2026-2027 expenses are based on Projected Ultimate Limited Losses for 2025/26 from latest Actuarial Report.

Proposed Budget Page 223
Fund 365 - Fleet Management
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service 74,119 141,373 - 92,359 - -
Interdept Charges 1,551,498 1,334,582 1,565,596 1,565,596 1,615,149 49,553 Revenue Total 1,625,616 1,475,955 1,565,596 1,657,955 1,615,149 49,553 Expenditures
Salaries & Benefits 72,673 70,562 121,877 92,620 97,534 (24,343) Materials & Services 1,622,962 1,488,493 1,452,564 1,444,500 1,516,469 63,905 Allocated Costs 390 216 1,645 - 1,146 (499)
Expenditures Total 1,696,025 1,559,271 1,576,086 1,537,120 1,615,149 39,063 Revenues Less Expenditures (70,408) (83,316) (10,490) 120,835 - Net Change in Fund Balance (70,408) (83,316) (10,490) 120,835 - Beginning Fund Balance 296,827 226,419 143,103 143,103 263,938 Ending Fund Balance 226,419 143,103 132,613 263,938 263,938 Fund Overview
FY2026-2027 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 lineitem budget.

Funding includes fuel and vehicle repair costs.

Proposed Budget Page 224
Fund 367 - Vehicle Replacement
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 51,340 489,073 - 4,000 - -
Use of Money & Property 7,817 21,074 15,900 15,900 20,770 4,870 Revenue Total 59,157 510,147 15,900 19,900 20,770 4,870 Expenditures
Capital Assets 280,030 - 200,000 200,000 - (200,000)
Expenditures Total 280,030 - 200,000 200,000 - (200,000) Revenues Less Expenditures (220,874) 510,147 (184,100) (180,100) 20,770 Net Transfers 375,400 - 100,000 100,000 100,000
Net Change in Fund Balance 154,526 510,147 (84,100) (80,100) 120,770 Beginning Fund Balance 446,223 600,749 1,110,897 1,110,897 1,030,797 Ending Fund Balance 600,749 1,110,897 1,026,797 1,030,797 1,151,567 Fund Overview
FY2026-2027 Expenditures
Range Past Useful Life
Number of
Assets
26-30 years 2 73,200
21-25 Years 3 473,300
16-20 years 15 1,741,300
11-15 years 34 2,234,900
6-10 years 47 4,233,800
1-5 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 $

Proposed Budget
Fund 368 - Retirement Health Savings Plan
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Use of Money & Property 10,669 9,998 9,500 9,500 7,580 (1,920) Revenue Total 10,669 9,998 9,500 9,500 7,580 (1,920)
Expenditures
Salaries & Benefits - - 4,100 - - (4,100)
Expenditures Total - - 4,100 - - (4,100)
Revenues Less Expenditures 10,669 9,998 5,400 9,500 7,580 Net Transfers - - - - -
Net Change in Fund Balance 10,669 9,998 5,400 9,500 7,580 Beginning Fund Balance 347,658 358,327 368,325 368,325 377,825 Ending Fund Balance 358,327 368,325 373,725 377,825 385,405 Fund Overview
FY2026-2027 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.

Proposed Budget Page 226
Fund 375 - Police Enterprise
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Sales 692,994 692,994 302,100 665,300 663,330 361,230
Revenue Total 692,994 692,994 302,100 665,300 663,330 361,230 Expenditures
Salaries & Benefits 20,096 4,812 29,535 1,910 46,934 17,399 Materials & Services 69,822 45,056 85,000 65,000 64,600 (20,400) Allocated Costs 592,816 575,693 302,100 302,100 557,060 254,960 Expenditures Total 682,734 625,561 416,635 369,010 668,594 251,959 Revenues Less Expenditures 10,260 67,433 (114,535) 296,290 (5,264) Net Transfers - - - - -
Net Change in Fund Balance 10,260 67,433 (114,535) 296,290 (5,264) Beginning Fund Balance 241,832 252,092 319,525 319,525 615,815 Ending Fund Balance 252,092 319,525 204,990 615,815 610,551 Fund Overview
FY2026-2027 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.

Proposed Budget Page 227
Fund 810 - Redevelopment Obligation Ret.

FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Property Tax 2,082,313 2,511,403 2,583,344 2,583,344 2,583,344 - Use of Money & Property 161,609 176,273 82,000 116,000 309,200 227,200 Revenue Total 2,243,922 2,687,676 2,665,344 2,699,344 2,892,544 227,200 Expenditures
Materials & Services 72,305 71,131 120,000 120,000 100,000 (20,000) Debt Service 1,425,456 1,417,331 1,307,856 1,260,178 484,163 (823,693) Expenditures Total 1,497,762 1,488,462 1,427,856 1,380,178 584,163 (843,693) Transfers
Revenues Less Expenditures 746,160 1,199,214 1,237,488 1,319,166 2,308,381 Net Transfers (1,591,441) (1,595,484) (1,679,802) (1,679,802) (1,675,698) Net Change in Fund Balance (845,281) (396,270) (442,314) (360,636) 632,683 Beginning Fund Balance 4,203,406 3,358,125 2,961,855 2,961,855 2,601,219 Ending Fund Balance 3,358,125 2,961,855 2,519,541 2,601,219 3,233,902 Fund Overview
FY2026-2027 Expenditures
ROPS Line Item # Amount
3 854,379
10 100,000
12 237,156
45 8,000
60 200
117 1,500
119 2,000
140 470,963
141 1,500
144 -
1,675,698
(235,781)
1,439,917
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
SA Administrative Budget
1998 - 2006 Bonds
Special Assessments on RDA-owned parcels
Bond Disclosure
Interim Arbitrage Report
2017 Tax Allocation Refunding Bonds
2017 Tax Allocation Refunding Bonds
Anticipated/Existing Litigation
Total RPTTF Approved for Distribution
RPTTF Authorized including Administrative Costs
ROPS 23-24 Prior Period Adjustment (PPA)
Proposed Budget Page 228
Fund 815 - Successor Agency Admin.

FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Expenditures
Salaries & Benefits 31,919 54,996 61,112 24,750 60,809 (303) Materials & Services 33,518 40,006 33,000 33,000 40,000 7,000 Expenditures Total 65,436 95,002 94,112 57,750 100,809 6,697 Revenues Less Expenditures (65,436) (95,002) (94,112) (57,750) (100,809) Net Transfers 65,436 95,002 94,112 57,750 103,254
Net Change in Fund Balance - - - - 2,445
Beginning Fund Balance (0) (0) (0) (0) (0)
Ending Fund Balance (0) (0) (0) (0) 2,445
Fund Overview
FY2025-2026 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.

Proposed Budget Page 229
Fund 820 - Successor Housing Agency
FY 2023-24
Actuals
FY 2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Other Revenues 25,050 176,002 - - - -
Use of Money & Property 218,752 279,887 217,200 217,200 158,100 (59,100) Revenue Total 243,802 455,889 217,200 217,200 158,100 (59,100) Expenditures
Salaries & Benefits 319,325 384,447 345,177 364,730 287,730 (57,447) Materials & Services 353,451 304,988 529,247 378,070 144,420 (384,827) Expenditures Total 672,776 689,435 874,424 742,800 432,150 (442,274) Revenues Less Expenditures (233,545) (428,974) (657,224) (525,600) (274,050) Net Transfers - - - - -
Net Change in Fund Balance (233,545) (428,974) (657,224) (525,600) (274,050) Beginning Fund Balance 20,132,680 19,899,134 19,470,160 19,470,160 18,944,560 Ending Fund Balance 19,899,134 19,470,160 18,812,936 18,944,560 18,670,510 Fund Overview
FY2026-2027 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.

Proposed Budget Page 230
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 budgeted 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
The new organizational chart included the reallocation of Community & Economic Development (CED) division positions out of Administration.

City Clerk: Deputy City Clerk has been added for fiscal year 2026.

Community Services: The Community Services Coordinator and Recreation Services Supervisor have been reclassified to Community Services Manager.

Finance: A new full-time Media Production Specialist position has been added, replacing the part-time Cable Production Assistant role. All other changes were reclassifications approved by Council in FY2025.

Fire: Two firefighter positions and one Deputy Fire Marshal position were reallocated to fund two additional Firefighter/Paramedic positions. All other changes were reclassifications approved by Council in FY2025.

Human Resources: A part-time Office Aide III position has been added. The Human Resources Technician and a part-time Office Aide III position have been removed.

Police: The Safety Dispatcher position, previously frozen due to the Verdugo contract for outsourcing fire calls, has been removed to reflect its frozen status. All other changes were reclassifications approved by Council in FY2025.

Public Safety: Five full-time Code Enforcement Officer positions and one Code Enforcement Supervisor position have been added.

Public Works: Several positions were reallocated to add a: maintenance worker II, Office Assistant I, Public Works Director, and Management Analyst II.

Summary of Positions
FY2023-24
Actual
FY2024-25
Actual
Original
Budget
FY2025-26
Estimated
FY 2025-26
Proposed
Budget
FY2026-27 Change
Full-time
Sworn 172 172 182 182 180 -2
Non-Sworn 143 143 144 145 148 4
Full-time Total 315 315 326 327 328 2
Part-time
Non-Sworn 0 00011
Part-time 31 32 35 36 34 -1
Limited-Service PT 60 60 60 60 60 0
Part-time Total 91 92 95 96 95 0
Grand Total 406 407 421 423 423 2
Proposed Budget Page 231
Schedule of Positions
Admin
City
Clerk
Community
Development
Community
Services Finance Fire
Human
Resources Police
Public
Safety
Public
Works Total
Sworn 70 110 180
Non-Sworn 6 3 9 8 16 5 4 46 12 40 149
Part-time 1 3 1 2 1 1 12 12 1 34
Limited-Service PT 51 9 60
Grand Total 6 4 12 60 18 76 5 177 24 41 423
Proposed Budget Page 232
Schedule of Positions
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated FY
2025-26
Proposed
Budget
FY2026-27 Change
Administration
Full-time
ASSISTANT CITY MANAGER 2 1 2 2 2 0
ASSISTANT TO THE CITY MANAGER 0 1 1 1 1 0
CITY MANAGER 1 1 1 1 1 0
EXEC ASSISTANT TO CITY MANAGER 1 1 1 1 1 0
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 1 0
Full-time Total 5 5 6 6 6 0
Administration Total 5 5 6 6 6 0
City Clerk
Full-time
ASSISTANT CITY CLERK 1 1 1 1 1 0
DEPUTY CITY CLERK 1 1 1 2 2 1
Full-time Total 2 2 2 3 3 1
Part-time
OFFICE ASSISTANT I 1 1 1 1 1 0
Part-time Total 1 1 1 1 1 0
City Clerk Total 3 3 3 4 4 1
Community Development
Full-time
ADMINISTRATIVE ASSISTANT I 1 1 1 1 1 0
ADMINISTRATIVE ASSISTANT II 1 1 1 1 1 0
ECON DEV PROJECT COORDINATOR 2 2 1 1 1 0
ECON DEV/HOUSING MANAGER 1 1 1 1 1 0
PLANNING ASSISTANT 1 1 1 1 1 0
PLANNING ASSOCIATE 1 1 1 1 1 0
PROJECT MANAGER 1 1 1 1 1 0
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 1 0
COMM DEVELOPMENT DIRECTOR 0 0 0 0 1 1
DEPUTY COMM DEVELOP DIRECTOR 1 1 1 1 0 -1
Full-time Total 10 10 9 9 9 0
Part-time
INTERN 1 1 1 2 1 0
OFFICE AIDE III 1 1 1 1 1 0
PLANNING AIDE 1 1 1 1 1 0
Part-time Total 3 3 3 4 3 0
Community Development Total 13 13 12 13 12 0
Proposed Budget Page 233
Schedule of Positions
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated FY
2025-26
Proposed
Budget
FY2026-27 Change
Community Services
Full-time
ADMINISTRATIVE ASSISTANT I 1 1 1 1 1 0
COMMUNITY SERVICES COORDINATOR 5 5 5 5 4 -1
DEPUTY COMM SVS DIRECTOR 1 1 1 1 1 0
HEAD COOK 1 1 1 1 1 0
RECREATION SERVICES SUPERVISOR 1 1 1 1 0 -1
COMMUNITY SERVICES MANAGER 0 0 0 0 1 1
Full-time Total 9 9 9 9 8 -1
Part-time
ASSISTANT COOK 1 1 1 1 1 0
DAY CARE DIRECTOR 3 3 3 3 3 0
DAY CARE TEACHER 3 3 3 3 3 0
OFFICE AIDE I 1 1 1 1 1 0
RECREATION LEADER 35 35 35 35 35 0
RECREATION SITE COORDINATOR 9 9 9 9 9 0
Part-time Total 52 52 52 52 52 0
Community Services Total 61 61 61 61 60 -1
Finance
Full-time
ACCOUNTANT I 0 0 0 1 1 1
ACCOUNTING TECHNICIAN II 2 2 2 2 2 0
ACCOUNTANT II 2 2 2 1 1 -1
ACCOUNTING MANAGER 0 0 1 1 1 0
ASSISTANT FINANCE DIRECTOR 1 1 1 1 1 0
COMPUTER SERVICES TECHNICIAN 1 1 1 1 1 0
FINANCE DIRECTOR 1 1 1 1 1 0
GIS ANALYST 1 1 1 1 1 0
INFORMATION TECH ANALYST I 1 1 1 1 1 0
PAYROLL SPECIALIST 2 2 2 0 0 -2
PURCHASING MANAGER 1 1 1 1 1 0
SENIOR ACCOUNTANT 1 1 0 0 0 0
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 1 0
PAYROLL ANALYST 0 0 0 1 1 1
PAYROLL SPECIALIST II 0 0 0 1 1 1
MEDIA PRODUCTION SPECIALIST 0 0 0 0 1 1
INFORMATION TECH MANAGER 1 1 1 1 1 0
Full-time Total 15 15 15 15 16 1
Part-time
CABLE PRODUCTION ASSISTANT 1 1 1 1 0 -1
INTERN 1 1 1 1 1 0
USER SUPPORT SPECIALIST 1 1 1 1 1 0
Part-time Total 3 3 3 3 2 -1
Finance Total 18 18 18 18 18 0
Proposed Budget Page 234
Schedule of Positions
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated FY
2025-26
Proposed
Budget
FY2026-27 Change
Fire
Full-time
ADMINISTRATIVE AIDE 2 2 2 2 2 0
ASSISTANT FIRE CHIEF 3 3 3 3 3 0
FIRE CAPTAIN 15 15 15 15 15 0
FIRE CHIEF 1 1 1 1 1 0
FIRE ENGINEER 15 15 15 15 15 0
FIRE PROTECTION SPECIALIST 1 1 1 1 1 0
FIREFIGHTER 9 9 9 9 7 -2
FIREFIGHTER/PARAMEDIC 27 27 27 27 29 2
MANAGEMENT ANALYST I 1 1 0 0 0 -1
SR ADMINISTRATIVE ASSISTANT 1 1 1 0 0 -1
DEPUTY FIRE MARSHAL 0 0 1 1 0 -1
EXE ASSISTANT TO THE FIRE CHIEF 0 0 0 1 1 1
Full-time Total 75 75 75 75 74 -2
Part-time
FIRE PROTECTION SPECIALIST 2 2 1 1 1 0
DEPUTY FIRE MARSHAL 0 0 0 0 1 1
Part-time Total 2 2 1 1 2 1
Fire Total 77 77 76 76 76 -1
Human Resources
Full-time
HUMAN RESOURCES DIRECTOR 0 0 1 1 1 0
HUMAN RESOURCES MANAGER 1 1 1 1 1 0
HUMAN RESOURCES ANALYST I 1 1 1 1 1 0
SR HUMAN RESOURCES TECHNICIAN 1 1 1 1 1 0
HUMAN RESOURCES TECHNICIAN 0 1 0 0 0 0
Full-time Total 3 4 4 4 4 0
Part-time
OFFICE AIDE III 1 1 0 1 1 1
Part-time Total 1 1 0 1 1 1
Human Resources Total 4 5 4 5 5 1
Proposed Budget Page 235
Schedule of Positions
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated FY
2025-26
Proposed
Budget
FY2026-27 Change
Police
Full-time
CODE ENFORCEMENT SUPERVISOR 1 1 1 1 1 0
COMMUNICATIONS MANAGER 1 1 1 1 1 0
COMMUNICATIONS SUPERVISOR 4 4 4 4 4 0
COMMUNITY SERVICES OFFICER 8 8 8 8 8 0
CRIMINAL JUSTICE RES ANALYST I 1 1 1 1 1 0
FORENSIC SPECIALIST SUPERVISOR 1 1 1 1 1 0
JAILER 6 6 6 6 6 0
LEAD JAILER 1 1 1 0 0 -1
POLICE CAPTAIN 2 2 2 2 2 0
POLICE CHIEF 1 1 1 1 1 0
POLICE CORPORAL 17 17 17 17 17 0
POLICE LIEUTENANT 6 6 6 6 6 0
POLICE OFFICER 58 58 63 63 61 -2
POLICE OFFICER RECRUIT 5 5 10 10 10 0
POLICE RECORDS MANAGER 1 1 1 1 1 0
POLICE RECORDS SPECIALIST I 5 5 5 3 3 -2
POLICE RECORDS SPECIALIST II 2 2 2 4 4 2
POLICE RECORDS SUPERVISOR 1 1 1 1 1 0
POLICE SERGEANT 13 13 13 13 13 0
PUBLIC SAFETY DISPATCHER 8 8 8 8 6 -2
SR ADMINISTRATIVE ASSISTANT 1 1 1 1 1 0
SR COMMUNICATIONS OPERATOR 4 4 4 4 4 0
VICTIM ADVOCATE 1 1 1 1 1 0
POLICE EXECUTIVE ADMINISTRATOR 0 0 0 1 1 1
POLICE JAIL SUPERVISOR 0 0 0 1 1 1
SENIOR ADMINISTRATIVE ASSISTANT 1 1 1 0 0 -1
POLICE ADMIN SERVICES MANAGER 1 1 1 0 0 -1
EXEC ASSISTANT TO THE POLICE CHIEF 0 0 0 1 1 1
Full-time Total 150 150 160 160 156 -4
Part-time
OFFICE AIDE III 2 2 2 2 2 0
PD RESERVE COMMANDER 1 1 1 1 1 0
PD RESERVE OFFICER - LEVEL 1 1 1 1 1 2 1
PD RESERVE OFFICER - LEVEL 3 1 1 1 1 1 0
PD RESERVE SERGEANT - LEVEL 1 1 1 1 0 0 -1
POLICE BACKGROUND INVESTIGATOR 3 3 3 3 3 0
POLICE CADET 9 9 9 9 9 0
PD RESERVE OFFICER - LEVEL II 1 1 1 2 2 1
PD RESERVE LIEUTENANT - LEVEL 1 0 0 0 0 1 1
Part-time Total 19 19 19 19 21 2
Police Total 169 169 179 179 177 -2
Proposed Budget
Schedule of Positions
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated FY
2025-26
Proposed
Budget
FY2026-27 Change
Public Safety
Full-time
CODE ENFORCEMENT DIRECTOR 1 1 1 1 1 0
CODE ENFORCEMENT MANAGER 0 0 1 1 1 0
CODE ENFORCEMENT SUPERVISOR 1 0 0 0 1 1
CODE ENFORCEMENT OFFICER 4 4 4 4 9 5
Full-time Total 6 5 6 6 12 6
Part-time
CODE ENFORCEMENT OFFICER 6 7 12 12 12 0
Part-time Total 6 7 12 12 12 0
Public Safety Total 12 12 18 18 24 6
Public Works
Full-time
ADMINISTRATIVE ASSISTANT II 1 1 1 1 0 -1
BUILDING MAINT LEAD WORKER 1 1 1 1 1 0
ELECTRICIAN I 1 1 1 1 1 0
ELECTRICIAN II 1 1 1 1 1 0
EQUIPMENT OPERATOR 1 1 1 1 1 0
FLEET SERVICES COORDINATOR 0 1 1 0 1 0
MAINTENANCE LEAD WORKER 2 2 2 2 2 0
MAINTENANCE SVCS COORDINATOR 3 2 2 3 1 -1
MAINTENANCE WORKER II 22 22 22 22 23 1
MAINTENANCE WORKER III 4 4 4 4 4 0
MANAGEMENT ANALYST I 1 1 1 1 1 0
OFFICE ASSISTANT I 0 0 0 0 1 1
PUBLIC WORKS SUPERINTENDENT 1 1 1 1 1 0
STREET MAINTENANCE SUPERVISOR 0 1 1 1 0 -1
PUBLIC WORKS DIRECTOR 0 0 0 0 1 1
PUBLIC WORKS DEPUTY DIRECTOR 1 1 1 1 0 -1
SENIOR MAINTENANCE SUPERVISOR 1 0 0 0 0 0
MANAGEMENT ANALYST II 0 0 0 0 1 1
Full-time Total 40 40 40 40 40 0
Part-time
MAINTENANCE ASSISTANT 1 1 1 1 0 -1
OFFICE AIDE I 3 3 3 0 0 -3
OFFICE AIDE III 0 0 0 2 1 1
Part-time Total 4 4 4 3 1 -3
Public Works Total 44 44 44 43 41 -3
Grand Total 406 407 421 423 423 1
Proposed Budget
Glossary of Terms
Actuarial Valuation - The determination, as of a valuation date of the Normal Cost, Accrued liability, and related actuarial present values for a pension plan or other long-term liability.

Appropriation - Legal authorization granted to the City Manager by the City Council to expend monies, and/or to incur legal obligations for specific departmental purposes. An appropriation is usually limited in amount, as well as to the time when it may be expended.

Assessed Valuation - A dollar value placed upon real estate or other property by Los Angeles County as a basis for levying property taxes.

Balanced Budget - A budget in which current revenues equal recurring expenditures.

Beginning Fund Balance - Fund balance available in a fund at the end of the prior fiscal year for use in the following fiscal year.

Bond - A city may raise capital by issuing a written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, together with periodic interest at a specific rate.

Budget Amendment - A revision of the adopted budget that, when approved by the City Council, replaces the original provision. Budget amendments occur frequently throughout the fiscal year, as spending priorities shift.

Budget Message - A general discussion of the proposed budget as presented in writing by the City Manager to the City Council. The message contains an explanation of the principal budget items and summarizes the proposed budget relative to the current year adopted budget.

Capital Improvement Program - A financial plan of proposed capital improvement projects and the means of financing them for a given period of time.

Capital Expenditures - A budget category which budgets all equipment having a unit cost of more than $5,000. Capital outlay items are budgeted in the operating budget.

Cash Basis of Accounting - A method of accounting in which revenues are recorded only when cash is received, and expenditures are recorded only when payments are made. Since payments can be delayed to the next fiscal year, 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.

Proposed Budget Page 231
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.

Proposed Budget Page 232
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.

Proposed Budget Page 233
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
Proposed Budget Page 234
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)
Proposed Budget Page 235
AGENDA ITEM NO. 7

AGENDA STAFF REPORT
City of West Covina | Office of the City Manager
DATE: May 5, 2026
TO: Mayor and City Council
FROM: Milan Mrakich, Acting City Manager
SUBJECT: LONG-RANGE FINANCIAL FORECAST FOR FY 2027-2031 RECOMMENDATION:

It is recommended that City Council receive and file the Long-Range Financial Forecast for fiscal years ending 2027-2031.

BACKGROUND:

Local government financial condition analysis consists of defining and measuring financial condition, identifying any warning trends, conducting data analysis, and writing a report of analysis. Beyond the annual budget cycle and multi-year capital plan, governments need to identify long-term financial trends. Long-term financial planning involves projecting revenues, expenses, and key factors that have a financial impact on the organization. Understanding long-term trends and potential risk factors that may impact overall financial sustainability allows staff to proactively address these issues. A long-term financial planning process allows Council to focus on long-term objectives, encourages strategic thinking, and promotes overall awareness for financial literacy in an organization.

Additionally, the State audit recommended the City prepare financial analyses that evaluate both the short-term and long-term financial implications of significant spending decisions. The City's action in regard to this finding was to use a multi-year forecast to quantify the impact of decisions on the City’s financial condition. The City originally developed a multi-year forecast in 2020.

As was contemplated in the City's Financial Recovery Plan, annually staff prepares and updates the forecast to include all projected revenue and expenditures, adding information on new assumptions, unanticipated costs, and cost-saving actions.

DISCUSSION:

The purpose of the forecast update is to provide long-term context for annual decisions that will be made with the FY 2026-2027 Budget and FY 2026-2030 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 Long-Range Financial Forecast (Attachment No. 1) is part of the annual budget process.

LEGAL REVIEW:

The City Attorney’s Office did not review this staff report.

OPTIONS:

The City Council has the following options:

1. Approve staff recommendation; or

2. Provide alternative direction.

ENVIRONMENTAL REVIEW:

Prepared by: Karen Ogawa, Finance Director
Attachments
Attachment No. 1 - Long-Range Financial Forecast
CITY COUNCIL GOALS & OBJECTIVES: Achieve Fiscal Sustainability and Financial Stability Long-Range
Financial Forecast
FISCAL YEARS ENDING 2027 TO 2031
City of West Covina
WWW.WESTCOVINA.ORG | 1444 W GARVEY AVE, WEST COVINA CA, 91790

05.04.2026
ATTACHMENT NO. 1
City of West Covina Long-Range Financial Forecast: FYE 2027-2031

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) 2027 Budget and FYE 2027-2031 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 have been updated based on historical trends, actuarial reports, and CPI trends. The base year for this forecast is FYE 2026.

Revenue
The City’s major revenue sources include property taxes, sales tax, and charges for services. 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 business license, franchise fees, and licenses and permits.

Revenue Growth Assumptions
 Based on historical prior year actuals Property Tax is assumed to increase by 3% for FYE 2027 and forecasted to increase from 3.0% to 3.5%.
 The Property Tax in Lieu of Vehicle License Fee grows with estimated increase in assessed valuation.  Sales Tax estimates are provided by the City’s sales tax consultant, HdL, and are forecasted to increase by 3.5% in FYE 2027 to 3.2% by FYE 2031.
 The following are assumed to grow with CPI which has average of 3.4% over the past ten years:
o Business License Tax
o Transient Occupancy Tax
o Franchise Fees
o Charges for service that increase with CPI
o Rental Income
o Licenses and Permits
o Use Of Money/Property
Table 1. Forecasted Revenue Growth Assumptions
Expenditure Overview
Major Revenue Source FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Property Taxes 3.00% 3.50% 3.50% 3.00% 3.00%
Sales And Use Taxes 3.50% 3.20% 3.20% 3.20% 3.20%
Business License Tax 3.42% 3.42% 3.42% 3.42% 3.42%
Transient Occupancy Tax 3.42% 3.42% 3.42% 3.42% 3.42%
Other Taxes 0.00% 0.00% 0.00% 0.00% 0.00%
Fines And Forfeits 0.00% 0.00% 0.00% 0.00% 0.00%
Franchise 3.42% 3.42% 3.42% 3.42% 3.42%
Licenses & Permits 3.42% 3.42% 3.42% 3.42% 3.42%
Use Of Money/Prop 3.42% 3.42% 3.42% 3.42% 3.42%
Charges For Services-CPI 3.42% 3.42% 3.42% 3.42% 3.42%
Charges For Services-Non-CPI 0.08% 0.08% 0.08% 0.08% 0.08% Rental Income 3.42% 3.42% 3.42% 3.42% 3.42%
Other Revenues 0.00% 0.00% 0.00% 0.00% 0.00%
City of West Covina Long-Range Financial Forecast: FYE 2027-2031

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. Miscellaneous Expenditure Growth Assumptions
 Based salaries have been projected to reflect the increases per current and anticipated memorandums of understanding.
 The forecast assumes recruitment of all budgeted positions with 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.
 Increases in expenditures are based on historical actuals and CPI which has averaged around 3.4%.  The forecast does not assume increases in contributions to Other Post Employment Benefits (OPEB).  Workers Compensation and Insurance claims have been based on recent actuarial study. The initial forecast assumes fully funding recurring expenditures but does not address the current liability.

Table 2. Forecasted Expenditure Growth Assumptions
Expenditures FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Salaries & Benefits 31.95% 4.68% 4.29% 0.93% 0.74%
Base Salaries 2.80% 2.80% 2.80% 2.80% 3.00%
Health Plans 4.00% 4.00% 4.00% 4.00% 4.00%
Dental/Vision/Life Plans 2.00% 2.00% 2.00% 2.00% 2.00%
Medicare 2.00% 2.00% 2.00% 2.00% 3.00%
CalPERS Miscellaneous 9.26% -1.90% -1.14% -1.15% -1.16% CalPERS Safety 9.26% -1.90% -1.14% -1.15% -1.16%
PERS UAL Payment 164.91% 17.80% 15.08% -3.94% -5.71%
Materials & Services 0.38% 0.43% 0.43% 0.43% 0.43%
Contract/Professional Services 2.00% 2.00% 2.00% 2.00% 2.00% Fuel 3.42% 3.42% 3.42% 3.42% 3.42%
Legal Services 3.42% 3.42% 3.42% 3.42% 3.42%
Materials & Services 0.00% 0.00% 0.00% 0.00% 0.00%
Miscellaneous 0.00% 0.00% 0.00% 0.00% 0.00%
Repair & Maintenance 0.00% 0.00% 0.00% 0.00% 0.00%
Supplies & Materials 0.00% 0.00% 0.00% 0.00% 0.00%
Training/Conferences/Meetings 0.00% 0.00% 0.00% 0.00% 0.00% Utilities 3.42% 3.42% 3.42% 3.42% 3.42%
Claim Paid 2.44% 6.01% 6.01% 6.01% 6.02%
City of West Covina Long-Range Financial Forecast: FYE 2027-2031

General Fund Projections
Based on the revenue and expenditure assumptions, the General Fund is anticipated to have surplus, revenue over expenditures, in FYE 2026 through FYE 2027 and FYE 2030 and FYE 2031. FYE 2028 and FYE 2029 is projected to have a deficit of approximately $2.9 and $2.2 million respectfully.

Figure 1. Forecasted General Fund Revenue and Expenditures Fund balance reserves are anticipated increase from 23% in FYE 2027 to 24% in FYE 2031. The Unassigned General Fund balance of 18% is in compliance with the Fund Balance Policy with the exception of FYE 2029.

Figure 2. Forecasted General Fund Ending Fund Balance (Unassigned) There are several factors contributing to this. The first is unfunded accrued liability (UAL) with CalPERS. The second is projected losses for general liability and workers compensation. Lastly, expenditures are increasing at a faster rate than revenues. The following sections have more on the UAL, general liability and workers compensation.

City of West Covina Long-Range Financial Forecast: FYE 2027-2031

Future Pension Costs
The City currently has a total of two pension plans administered by CalPERS and two retirement enhancement plans administered by PARS. The pension plans consist of a miscellaneous agent plan and a safety agent plan.

The retirement enhancement plan consists of an Employer Paid Member Contribution (EPMC) replacement supplemental retirement plan and a supplemental retirement plan for executive staff and City Council.

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 (UAL). In 2020, the City issued taxable Lease Revenue Bonds to provide financing to pay the City’s unfunded pension liabilities to CalPERS.

However, as of the latest actuarial report received in 2024, the City’s net pension related liability will be over $37.3 million for the miscellaneous and safety plans – meaning the city reported a liability again as of June 30, 2024. Table 3. Projected CalPERS Rates.

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.

CalPERS Rates FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Miscellaneous 8.97% 8.80% 8.70% 8.60% 8.30%
Safety 21.71% 21.20% 20.60% 20.00% 19.50%
UAL Payment FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Miscellaneous 1,586,974 1,837,000 2,086,000 2,016,000 1,918,000 Safety 3,333,944 3,960,000 4,585,000 4,392,000 4,124,000 Total UAL $4,920,918 $5,797,000 $6,671,000 $6,408,000 $6,042,000 Figure 3. Forecasted Pension Employer Costs
City of West Covina Long-Range Financial Forecast: FYE 2027-2031

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
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
Retiree Benefit ($ Millions) FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031 Medical 2.60 2.65 2.70 2.76 2.81
Health Savings Plan 0.45 0.45 0.45 0.45 0.45
Total $3.05 $3.10 $3.15 $3.21 $3.26
Debt Service
($ Millions)
Principal $6,295,249 $6,717,502 $7,168,788 $7,633,591 $8,142,278 Interest $7,540,661 $7,345,261 $7,127,764 $6,888,807 $6,628,343 Total Debt Service $13,835,910 $14,062,763 $14,296,552 $14,522,398 $14,770,621 FYE 2027 FYE 2028 FYE 2029 FYE 2030 FYE 2031
City of West Covina Long-Range Financial Forecast: FYE 2027-2031

Self-Insured Workers Compensation and Liability
The City is self-insured for workers compensation and liability (automobile, general, and public officials). The City has always purchased excess insurances for workers compensation and liability. In compliance with Governmental Accounting Standards Board (GASB) Statement No. 10, the City has an actuarial study completed every two years.

Based on the latest actuarial study, the estimated outstanding workers compensation losses increased by $0.1 million from our prior estimate of $12.8 million as of June 30, 2024 to $13.0 as of June 30, 2025. The change consists of:
 +$2.6 million from the additional year (2024/25) of exposure,  -$1.9 million for claim payments made during 2024/25, and  -$0.6 million due to a change in projected ultimate losses for 2023/24 and prior.

The decrease in outstanding workers compensation losses is mainly due to a decrease in case reserves of $0.1 million.

Additionally, the estimated outstanding liability losses decreased by $1.4 million from our prior estimate of $13.2 million as of June 30, 2024 to $11.8 million as of June 30, 2025.

The change consists of:
 +$4.0 million from the additional year (2024/25) of
exposure,
 -$3.4 million for claim payments made during
2024/25, and
 -$2.0 million due to a change in projected ultimate
losses for 2023/24 and prior.

Figure 4. Debt Service Payments
Figure 5. Open Liability Claims
City of West Covina Long-Range Financial Forecast: FYE 2027-2031

The decrease in outstanding liability losses is mainly due to an decrease in case reserves of $1.4 million.

The actuarial study also projected losses over $8.21 million in FYE 2027 and $12.03 million in FYE 2031. The cart below outlines these losses.

Figure 6. Liability & Workers’ Comp Compensation Projected Losses Paid