Agenda packet, regular meeting — West Covina City Council, May 5, 2026 (part 1 of 2)

CITY OF WEST COVINA

CITY COUNCIL/SUCCESSOR AGENCY
Updated Agenda 5.4.2026 Added Attachment No. 1 to Item #7 MAY 5, 2026, 7:00 PM
REGULAR MEETING
CITY HALL COUNCIL CHAMBERS
1444 W. GARVEY AVENUE SOUTH
WEST COVINA, CALIFORNIA 91790
Mayor Letty Lopez-Viado
Mayor Pro Tem Ollie Cantos
Councilwoman Rosario Diaz
Councilmember Brian Gutierrez
Councilman Tony Wu
Please turn off all cell phones and other electronic devices prior to entering the Council Chambers

AMERICANS WITH DISABILITIES ACT
The City complies with the Americans with Disabilities Act (ADA). If you will need special assistance at a Council meeting, please call (626) 939-8433 (voice) or (626) 960-4422 (TTY) from 8am to 5pm Monday through Thursday. Please call at least one day prior to the meeting date to inform us of your particular needs and to determine if accommodation is possible. For sign language interpreter services at Council meetings, please request no less than four working days prior to the meeting.

AGENDA MATERIAL
Agenda material is available for review at the City Clerk's Office, Room 317 in City Hall, 1444 W. Garvey Avenue South, West Covina and at www.westcovina.org. Any writings or documents regarding any item on this agenda, not exempt from public disclosure, provided to a majority of the City Council that is distributed less than 72 hours before the meeting, will be made available for public inspection in the City Clerk’s Office, Room 317 of City Hall located at 1444 W.

Garvey Avenue South, West Covina, during normal business hours.

NOTICE
The City Council will regularly convene on the first and third Tuesday of the month. The West Covina Community Development Commission, West Covina Public Financing Authority and the West Covina Community Services Foundation are agencies on which the City Council serves as members. Agendas may contain items for these boards, as necessary.

PUBLIC COMMENTS

ADDRESSING THE CITY COUNCIL
Any person wishing to address the City Council on any matter listed on the agenda, excluding any matter set for a public hearing, or on any other matter within their jurisdiction must complete a speaker card that is provided at the entrance to the Council Chambers and submit the card to the City Clerk prior to the commencement of Oral Communications. No speaker cards will be accepted after the commencement of Oral Communications, except at the discretion of the Presiding Officer.

Please identify on the speaker card whether you are speaking on an agenda item or non-agenda. Requests to speak on agenda items will be heard prior to requests to speak on non-agenda items. Comments are limited to three (3) minutes per speaker, unless modified by the Presiding Officer or the City Council.

Any testimony or comments regarding a matter set for a public hearing will be heard during the hearing.

While members of the public are free to level criticism of City policies and the action(s) or proposed action(s) of the City Council or its members, members of the public may not engage in behavior that is disruptive to the orderly conduct of the meeting, including, but not limited to, speaking off topic, speaking beyond the speaker’s allotted time limit, making slanderous or profane remarks or using loud, threatening, or abusive language which disrupts, disturbs, impedes, or renders infeasible the orderly conduct of the meeting. Members of the public may not threaten any person with physical harm or act in a manner that may reasonably be interpreted as an imminent threat of physical harm. The City of West Covina will not tolerate harassment based upon a person’s race, religious creed, color, national origin, ancestry, disability, medical condition, marital status, gender, sexual orientation, or age.

RULES OF DECORUM
Excerpts from the West Covina Municipal Code and Penal Code pertaining to the Rules of Decorum will be found at the end of agenda.

AGENDA
CITY OF WEST COVINA
CITY COUNCIL/SUCCESSOR AGENCY

TUESDAY MAY 5, 2026, 7:00 PM
REGULAR MEETING

INVOCATION
Led by Pastor Mason Okubo from Immanuel First Lutheran Church

PLEDGE OF ALLEGIANCE
Led by Councilwoman Diaz

ROLL CALL

REPORTING OUT FROM CLOSED SESSION

PRESENTATIONS
Proclamation Recognizing National Corrections Officers and Employees Week Proclamation Recognizing National Police Week
Certificate Recognizing Baker2Vegas 1st Place
Proclamation Recognizing the 57th Annual Professional Municipal Clerks Week Proclamation Recognizing National Small Business Week
Taste of West Covina Presentation Recognizing El Pescador West Covina Taste of West Covina Presentation Recognizing Mr. Menudo West Covina Presentation by Vaccine Vet Clinic

CITY MANAGER'S REPORT
City Manager's report on current City projects.

ORAL COMMUNICATIONS - Three (3) minutes per speaker
Please step forward to the podium and state your name and city of residence for the record when recognized by the Mayor.

CONSENT CALENDAR
All matters listed under CONSENT CALENDAR are considered to be routine and can be acted on by one roll call vote.

There will be no separate discussion of these items unless members of the City Council/Community Development Commission request specific items to be removed from the Consent Calendar for separate discussion or action.

APPROVAL OF MEETING MINUTES
1) CONSIDERATION OF APPROVAL OF THE APRIL 21, 2026, CITY COUNCIL/SUCCESSOR AGENCY REGULAR SESSION MEETING MINUTES AND THE APRIL 21, 2026, CITY COUNCIL/SUCCESSOR AGENCY CLOSED SESSION MEETING MINUTES.

That the Council approve the April 21, 2026, City Council/Successor Agency Regular Session Meeting Minutes and the April 21, 2026, City Council/Successor Agency Closed Session Meeting Minutes.

COMMISSION SUMMARY OF ACTIONS
2) CONSIDERATION OF APPROVAL OF TRAFFIC RECOMMENDATIONS FROM THE TRAFFIC COMMITTEE MEETINGS BETWEEN DECEMBER 2025 AND MARCH 2026 It is recommended that the City Council approve the Traffic Committee recommendations detailed in the staff report for traffic engineering improvements citywide from the meetings held between December 2025 and March 2026.

CITY MANAGER'S OFFICE
3) CONSIDERATION OF EXCLUSIVE NEGOTIATION AGREEMENT FOR THE CITY YARD

PROJECT SITE IN THE CITY OF WEST COVINA
It is recommended the City Council authorize the Acting City Manager to negotiate and execute all necessary documents to effectuate an Exclusive Negotiation Agreement (ENA) with Brandywine Acquisition Group, LLC (Brandywine) for the sale of the City Yard property (811 South Sunset Avenue).

FIRE DEPARTMENT
4) CONSIDERATION OF SECOND AMENDMENT TO THE AGREEMENT WITH THE REGENTS

OF THE UNIVERSITY OF CALIFORNIA FOR EMS EDUCATOR SERVICES FOR THE FIRE

DEPARTMENT
It is recommended that the City Council authorize the Acting City Manager to execute the Second Amendment to EMS Educator Services Agreement with the Regents of the University of California on behalf of the UCLA Center for Prehospital Care.

PUBLIC WORKS
5) CONSIDERATION OF NEED TO CONTINUE EMERGENCY REPAIRS AT FIRE STATION 3 It is recommended that the City Council review the emergency action for the emergency It is recommended that the City Council review the emergency action for the emergency conditions at Fire Station 3 and adopt the following resolution:

RESOLUTION NO. 2026-35 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

WEST COVINA, CALIFORNIA, DETERMINING, BY A FOUR-FIFTHS VOTE OF THE CITY

COUNCIL, THAT THERE IS A NEED TO CONTINUE THE EMERGENCY ACTION AT FIRE STATION 3

END OF CONSENT CALENDAR

DEPARTMENTAL REGULAR MATTERS

FINANCE DEPARTMENT
6) PROPOSED FISCAL YEAR 2026-27 OPERATING AND CAPITAL IMPROVEMENT

PROGRAM (CIP) BUDGET
It is recommended that City Council:

Receive and file the Proposed Fiscal Year 2026-27 Operating and Capital Improvement Program Budget; and

1. 2. Schedule the budget for consideration at the June 16, 2026 City Council meeting. 7) LONG-RANGE FINANCIAL FORECAST FOR FY 2027-2031
It is recommended that City Council receive and file the Long-Range Financial Forecast for fiscal years ending 2027-2031.

MAYOR/COUNCILMEMBERS REPORTS
AB 1234 Conference and Meeting Report (verbal, if any)
(In accordance with AB 1234, Councilmembers shall make a brief report or file a written report on any meeting/event/conference attended at City expense.)

CITY COUNCIL REQUESTS FOR REPORTS, STUDIES OR INVESTIGATION (Per City of West Covina Standing Rules 4.f - Requests for reports, studies, or investigations that are not readily available must be placed on the City Council/Successor Agency agenda as items of business and must be approved by a majority of the City Council/Successor Agency Board.)

CITY COUNCIL COMMENTS

ADJOURNMENT
Next Tentative City Council Meeting
Regular Meeting 5/19/2026 7:00 PM
RULES OF DECORUM
The following are excerpts from the West Covina Municipal Code:

Section 2-47. - Addressing the council.

Pursuant to the California Government Code, any person wishing to address the city council on any matter on the agenda or on any other matter within their jurisdiction, excluding any matter set for a public hearing, may do so upon first securing the recognition of the presiding officer during the time designated as “Oral Communications” on the agenda. The city council may not act on any item unless it is listed on the agenda.

Section 2-48. - Manner of addressing city council; time limit; persons addressing may be sworn. (a) Each person wishing to address the city council shall submit a speaker card to the city clerk prior to the commencement of the time designated for oral communications. No speaker cards will be accepted after the commencement of oral communications, except at the discretion of the presiding officer. (b) When called forward by the presiding officer or the city clerk, each person addressing the city council shall step up to the podium and give his or her name and city of residence in an audible tone of voice for the record.
(c) Each person addressing the city council during oral communications shall limit his or her comments to three (3) minutes, unless the time limit is modified by the presiding officer or the city council. In order to provide all speakers the opportunity to participate in oral communications, the presiding officer or the city council may reduce the time limit to allow reasonable time for all speakers to address the city council. (d) All remarks shall be addressed to the city council as a body and not to any member thereof. No person, other than the city council and the person having the floor, shall be permitted to enter into any discussion, either directly or through a member of the city council, without the permission of the presiding officer. No question shall be asked of a council member except through the presiding officer. (e) The presiding officer may require any person to be sworn as a witness before addressing the city council on any subject. Any such person who, having taken an oath that he or she will testify truthfully, willfully and contrary to such oath states as true any material matter which he knows to be false may be held to answer criminally and subject to the penalty prescribed for perjury by the provisions of the California Penal Code.

Section 2-50. - Decorum—Required.
(a) While the city council is in session, council members shall preserve order and decorum, and a council member shall neither, by conversation or otherwise, delay or disrupt the proceedings or the peace of the council nor interrupt any council member while speaking or refuse to obey the orders of the council or its presiding officer, except as otherwise herein provided. (b) Members of the public shall not willfully disrupt the meeting or act in a manner that actually disrupts, disturbs, impedes, impairs, or renders infeasible the orderly conduct of the meeting. For the purposes of this Code, “willfully disrupt” includes, but is not limited to, continuing to do any of the following after being warned by the presiding officer that the behavior is disrupting the meeting and failure to cease the behavior may result in removal from the meeting:
(1) Addressing the mayor or city council without first being recognized. (2) Persisting in addressing a subject or subjects, other than that before the mayor and city council. (3) Repetitiously addressing the same subject.
(4) Failing to relinquish the podium when directed to do so. (5) From the audience, interrupting or attempting to interrupt, a speaker, the presiding officer, a council member, or a staff member, or shouting or attempting to shout over a speaker, the presiding officer, a council member or a staff member.
(6) From the audience, engaging in disorderly, disruptive, or boisterous conduct, including, but not limited to, handclapping, stomping of feet, whistling, making noise, use of abusive, threatening or profane language or obscene gestures, yelling, obstructing the view of other audience members, or similar conduct which disrupts, disturbs, impedes, or renders infeasible the orderly conduct of the meeting.
(7) As a speaker, making slanderous or profane remarks or using loud, threatening, or abusive language which disrupts, disturbs, impedes, or renders infeasible the orderly conduct of the meeting; interrupting or attempting to interrupt the presiding officer, a council member, or a staff member; shouting over or attempting to shout over the presiding officer, a council member, or a staff member; or engaging in any other disorderly conduct which disrupts, disturbs, impedes, or renders infeasible the orderly conduct of the meeting. Nothing in this section or any rules of the city council shall be construed to prohibit public criticism of the policies, procedures, programs, or services of the city or of the acts or omissions of the city council.
(8) Engaging in behavior that constitutes use of force or a true threat of force. (c) It shall be unlawful to violate the provisions of this section. A person violating this section may be removed and barred from further participation at the meeting at which the violation occurs. (d) If any subsection, sentence, clause, or phrase or word of this section 2-50 is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this section. The city council hereby declares that it would have passed this section and each subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more subsections, sentences, clauses, phrases or words had been declared invalid or unconstitutional.

Section 2-51. - Enforcement of decorum.

The chief of police or any member or members of the police department or other members of the city staff may be designated by the council to be sergeant-at-arms when, in the opinion of the presiding officer, the services of a sergeant-at-arms is necessary, and the sergeant-at-arms shall carry out all orders and instructions given by the presiding officer for the purpose of maintaining order and decorum in accordance with section 2-50 at the council meeting, including, but not limited to, removing and barring from further participation at the meeting any person who is willfully disrupting the orderly conduct of the meeting.

Section 2-52. Persons authorized to be within council area.

No person, except city officials, their representatives and members of the news media shall be permitted within the rail in front of the council chamber without the express consent of the council.

The following are excerpts from the Penal Code:

Section 148. Resisting public or peace officers or emergency medical technicians in discharge of their duties; Removal of weapon from person or presence of public or peace officer. (a) (1) Every person who willfully resists, delays, or obstructs any public officer, peace officer, or an emergency medical technician, as defined in Division 2.5 (commencing with Section 1797) of the Health and Safety Code, in the discharge or attempt to discharge any duty of his or her office or employment, when no other punishment is prescribed, shall be punished by a fine not exceeding one thousand dollars ($1,000), or by imprisonment in a county jail not to exceed one year, or by both that fine and imprisonment.

Section 403. Disturbance of assembly or meeting other than religious or political.

Every person who, without authority of law, willfully disturbs or breaks up any assembly or meeting that is not unlawful in its character, other than an assembly or meeting referred to in Section 302 of the Penal Code or Section 18340 of the Elections Code, is guilty of a misdemeanor.

AGENDA ITEM NO. 1

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: CONSIDERATION OF APPROVAL OF THE APRIL 21, 2026, CITY

COUNCIL/SUCCESSOR AGENCY REGULAR SESSION MEETING MINUTES AND THE APRIL 21, 2026, CITY COUNCIL/SUCCESSOR AGENCY CLOSED SESSION MEETING MINUTES.

RECOMMENDATION:

That the Council approve the April 21, 2026, City Council/Successor Agency Regular Session Meeting Minutes and the April 21, 2026, City Council/Successor Agency Closed Session Meeting Minutes.

BACKGROUND:

DISCUSSION:

That the City Council adopt the attached minutes.

LEGAL REVIEW:

OPTIONS:

ENVIRONMENTAL REVIEW:

Prepared by: Lisa Sherrick, Assistant City Clerk
Attachments
Attachment No. 1 - 4/21/2026 Closed Session Minutes Draft Attachment No. 2 - 4/21/2026 Regular Session Minutes Draft CITY COUNCIL GOALS & OBJECTIVES: Enhance City Image and Effectiveness Attachment No. 1

CITY OF WEST COVINA

CITY COUNCIL/SUCCESSOR AGENCY
APRIL 21, 2026, 6:00 PM

REGULAR MEETING - CLOSED SESSION
MANAGEMENT RESOURCE CENTER 3RD FLOOR
1444 W. GARVEY AVENUE SOUTH
WEST COVINA, CALIFORNIA 91790
Mayor Letty Lopez-Viado
Mayor Pro Tem Ollie Cantos
Councilwoman Rosario Diaz
Councilmember Brian Gutierrez
Councilman Tony Wu
AGENDA

CALL TO ORDER
A Regular Session Meeting was called to order by Mayor Lopez-Viado on Tuesday, April 21, 2026, at 6:00 p.m., in the Management Resource Center, 1444 West Garvey Avenue South, West Covina, California.

ROLL CALL
Council Members

Present: Council Members, Rosario Diaz, Tony Wu, Brian Gutierrez, Mayor Pro Tem Ollie Cantos (arrived at 6:14pm), Mayor Letty Lopez-Viado City Staff: Milan Mrakich, Acting City Manager, Nilesh Mehta, Assistant City Manager.

Thomas Duarte, City Attorney, Thomas O’Connell Buchalter, Roger Scott, Buchalter, Jennifer Misetich, Buchalter
Attachment No. 1

PUBLIC COMMENTS ON ITEMS ON THE AGENDA
None

CLOSED SESSION

1. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION - Pursuant to Government Code § 54956.9(d)(1)

1. John Doe v. City of West Covina (LA Superior Court Case No. 26STCP00957)

2. City of West Covina v. Brian Gutierrez (LA Superior Court Case No 26STCP00678)

3. Vincent A. Capelle v.City of West Covina, et all (LA Superior Court Case No. 26STCV06790)

2. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code § 54957.6
City Negotiators: Mrakich, Duarte
Employee Organizations
 Confidential Employees
 Maintenance & Crafts Employees
 Non-Sworn
 W.C. Police Officers’ Association
 W.C. Firefighters’ Management Assoc.
 W.C. Firefighters’ Association, I.A.F.F., Local 3226
 General Employees
 Mid-Management Employees
 W.C. Police Management Association
Unrepresented Employee Group
 Department Heads

REPORTING OUT
None
-This Space Intentionally Left Blank-
Attachment No. 1

ADJOURNMENT
A motion to adjourn the Regular Closed Meeting was made by Mayor Letty LopezViado, and the meeting was adjourned at 7:08 p.m. The next regularly scheduled Regular Closed City Council Meeting will be held on Tuesday, May 5, 2026, at 6:00 p.m. in the Management Resource Center 3rd Floor, 1444 West Garvey Avenue South, West Covina, California.

Submitted By:
____________________________
Lisa Sherrick
Assistant City Clerk
__________________________
Letty Lopez-Viado
Mayor
Attachment No. 2

CITY OF WEST COVINA

CITY COUNCIL/SUCCESSOR AGENCY
APRIL 21, 2026, 7:00 PM

REGULAR MEETING

CITY HALL COUNCIL CHAMBERS
1444 W. GARVEY AVENUE SOUTH
WEST COVINA, CALIFORNIA 91790
Mayor Letty Lopez-Viado
Mayor Pro Tem Ollie Cantos
Councilwoman Rosario Diaz
Councilmember Brian Gutierrez
Councilman Tony Wu

MINUTES

INVOCATION
Led by Pastor Alex Hong from Christian Fellowship Bible Church of West Covina

PLEDGE OF ALLEGIANCE
Led by Roman Rivera from Sierra Vista Middle School

ROLL CALL
Council Members

Present: Council Members, Rosario Diaz, Brian Gutierrez, Tony Wu, Mayor Pro Tem Ollie Cantos, Mayor Letty Lopez-Viado
Attachment No. 2

REPORTING OUT FROM CLOSED SESSION
None

PRESENTATIONS
 Certificate Honoring the 40th Anniversary of Christian Fellowship Bible Church  Certificates Honoring Sierra Vista Middle School Students Who Participated in the Lone Hill Math Competition
 Taste of West Covina Presentation Recognizing BJ's Restaurant  Certificate Recognizing National Public Safety Telecommunicators Week 2026  Certificate Recognizing Assistant Fire Chief Mike Browne  Proclamation and Presentation Recognizing April as Donate Life Month  Presentation by San Gabriel Valley Mosquito and Vector Control District

CITY MANAGER'S REPORT
City Manager's report on current City projects.

ORAL COMMUNICATIONS - Three (3) minutes per speaker
John Shewmaker
Pamela Farley
Jerri Potras
Veronica Menjivar
Kimberly Duke
Tom Kiesche
Linda Locklear
Ana Montane-Munuz
Alexander Battisti
Josh Murry
Jesus Gomez
Patricia Mendoza

CONSENT CALENDAR
ACTION: Motion by Councilman Wu and Second by Councilwoman Diaz, 5-0 to:

Approve Consent Calendar Items 1-7. (Item No.1 was not pulled however Councilmember Gutierrez voted NO on Item No.1)

APPROVAL OF MEETING MINUTES
1) CONSIDERATION OF APPROVAL OF THE APRIL 7, 2026, CITY COUNCIL/SUCCESSOR AGENCY REGULAR SESSION MEETING MINUTES.

Carried 4-1 (No: Gutierrez) to: approve the April 7, 2026, City Council/Successor Agency Regular Session Meeting Minutes.

Attachment No. 2

FINANCE DEPARTMENT
2) CONSIDERATION OF A MEMORANDUM OF UNDERSTANDING (MOU)

BETWEEN THE CITY AND THE WEST COVINA FIRE MANAGEMENT

ASSOCIATION (WCFMA)
Carried 5-0 to: adopt the following resolutions:

RESOLUTION NO. 2026-05 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF WEST COVINA, CALIFORNIA, APPROVING THE MEMORANDUM OF

UNDERSTANDING BETWEEN THE CITY OF WEST COVINA AND THE WEST COVINA FIRE MANAGEMENT ASSOCIATION FOR THE PERIOD OF JULY 1, 2024 THROUGH JUNE 30, 2028
RESOLUTION NO. 2026-19 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF WEST COVINA, CALIFORNIA ADOPTING A BUDGET AMENDMENT FOR THE FISCAL YEAR COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026 (FMA MOU)
3) CONSIDERATION OF THE SECOND QUARTER FINANCIAL REPORT FOR FISCAL YEAR 2025-26
Carried 5-0 to: take the following actions:

1. Receive and file the Second Quarter Financial Report for Fiscal Year 2025-26.

FIRE DEPARTMENT
4) REVIEW OF THE DRAFT REQUEST FOR PROPOSALS (RFP) FOR FIRE FLEET

MAINTENANCE AND REPAIR SERVICES
Carried 5-0 to: authorize the Fire Department to issue a Request for Proposals (RFP) to obtain competitive proposals for fleet maintenance and repair services for fire apparatuses.

POLICE DEPARTMENT
5) CONSIDERATION OF APPLICATION FOR FEDERAL FISCAL YEAR 2025 JUSTICE ASSISTANCE GRANT (JAG) FROM U.S. DEPARTMENT OF JUSTICE Carried 5-0 to: that the City Council:

1. Review the proposed federal fiscal year 2025 Edward Byrne Memorial Justice Assistance Grant (JAG) Program application items;
Attachment No. 2

2. Authorize staff to submit the application and accept the award totaling $23,940;

3. Authorize the Mayor to execute the Certifications and Assurances by the Chief Executive of the Applicant Government 30 days after this Council meeting in accordance with JAG requirements;

4. Designate the Mayor, Acting City Manager, and Acting City Manager's designee to certify and execute all grant related documents.

PUBLIC WORKS
6) CONSIDERATION OF BUDGET AMENDMENT TO PROCURE AND INSTALL

SPORTSPLEX PLAYGROUND RUBBERIZED SAFETY SURFACING (PIP) REMOVAL & REPLACEMENT - PROJECT NO. C26023
Carried 5-0 to: adopt the following resolution:

RESOLUTION NO. 2026-29 – A RESOLUTION OF THE CITY OF WEST COVINA,

CALIFORNIA, ADOPTING A BUDGET AMENDMENT FOR THE FISCAL YEAR COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026 (SPORTSPLEX

PLAYGROUND RUBBERTIZED SAFETY SURFACING)
7) CONSIDERATION OF NEED TO CONTINUE EMERGENCY REPAIRS AT FIRE STATION 3
Carried 5-0 to: review the emergency action for the emergency conditions at Fire Station 3 and adopt the following resolution:

RESOLUTION NO. 2026-34 – A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF WEST COVINA, CALIFORNIA, DETERMINING, BY A FOUR-FIFTHS VOTE

OF THE CITY COUNCIL, THAT THERE IS A NEED TO CONTINUE THE EMERGENCY ACTION AT FIRE STATION 3

END OF CONSENT CALENDAR

DEPARTMENTAL REGULAR MATTERS

CITY MANAGER'S OFFICE
8) CONSIDERATION OF INTRODUCTION OF ORDINANCE NO. 2539 - AN

ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, ADOPTING BY REFERENCE PORTIONS OF TITLE 10 (ANIMALS) OF

THE LOS ANGELES COUNTY CODE OF ORDINANCES RELATING TO SPAY AND NEUTER AND MICROCHIPPING REQUIREMENTS AND AMENDING CHAPTER 6 (ANIMALS AND FOWL) OF THE WEST COVINA MUNICIPAL CODE
Attachment No. 2
ACTION: Motion by Councilwoman Diaz and a second by Mayor Pro Tem Cantos, 4-0-1 (Abstain: Gutierrez) to: Place signage at dog parks, place information about low cost vaccinations on the City’s website, and introduce for first reading, by title only, the following ordinance, and schedule a public hearing for May 19, 2026 regarding the adoption thereof:

ORDINANCE NO. 2539 - AN ORDINANCE OF THE CITY COUNCIL OF THE

CITY OF WEST COVINA, CALIFORNIA, ADOPTING BY REFERENCE
PORTIONS OF TITLE 10 (ANIMALS) OF THE LOS ANGELES COUNTY CODE

OF ORDINANCES RELATING TO SPAY AND NEUTER AND
MICROCHIPPING REQUIREMENTS AND AMENDING CHAPTER 6 (ANIMALS

AND FOWL) OF THE WEST COVINA MUNICIPAL CODE

MAYOR/COUNCILMEMBERS REPORTS
None

CITY COUNCIL REQUESTS FOR REPORTS, STUDIES OR INVESTIGATION  Councilmember Gutierrez asked to create a Preservation Committee with residents to reopen the Taylor House, second by Mayor Pro Tem Cantos. Mayor Lopez-Viado requested to bring this to the Senior and Community Services Commission and then bring it back to the Council. There was no objection  Councilmember Gutierrez would like to discuss the educational requirements for the City Manager position; there was no second.
 Mayor Lopez-Viado would like staff to look into IT protocols by next council meeting to protect staff from “all staff emails” by Councilmembers, second Councilwoman Diaz. Mayor Pro Tem Cantos called for the question, second by Mayor Lopez-Viado (4-1 Gutierrez: No) Roll for Mother May I for Mother May I request: 4-1 (Gutierrez: No)

CITY COUNCIL COMMENTS
 Councilwoman Diaz recognized the West Covina PD team for their win at Baker2Vegas.
 Mayor Lopez-Viado thanked West Covina Beautiful and staff for an amazing job on the clean-up at Galster Park for Arbor Day.
 Mayor Lopez Viado promoted the Night Market at Hurst Ranch.  Mayor Pro Tem Cantos spoke about the Arbor day event and the planting of trees at Galster Park.
 Councilmember Gutierrez commented that free speech is being restricted by the Council.

Attachment No. 2

ADJOURNMENT
A motion to adjourn the Regular Meeting was made, and the meeting was adjourned at 9:31 p.m. The next regularly scheduled Regular Closed City Council Meeting will be held on Tuesday, May 5, 2026, at 7:00 p.m. in the Council Chamber, 1444 West Garvey Avenue South, West Covina, California.

Submitted By:
____________________________
Lisa Sherrick, CMC
Assistant City Clerk
__________________________
Letty Lopez Viado
Mayor
AGENDA ITEM NO. 2

It is recommended that the City Council approve the Traffic Committee recommendations detailed in the staff report for traffic engineering improvements citywide from the meetings held between December 2025 and March 2026.

BACKGROUND:

The West Covina Traffic Committee regularly meets and holds public meetings on the 3rd Wednesday of each month. The Traffic Committee consists of the Public Works Director or designee, Community Development Director or designee, Capital Improvement Program Project Manager, Finance Director or designee, and the Maintenance Supervisor or designee. The Traffic Committee reviews resident, community, and City requests pertaining to any traffic-related items. These items are presented with recommendations to the Traffic Committee for discussion and approval, and then are later presented to City Council for final approval.

DISCUSSION:

All the recommended items were presented and discussed at duly noticed and publicly held West Covina Traffic Committee meetings. The items presented were unanimously approved by the Traffic Committee for City Council consideration and approval. All recommendations meet standard engineering practice and guidelines as found in the California Manual on Uniform Traffic Control Devices (CAMUTCD) and California Vehicle Code (CVC), with engineering judgment. Each item presented was submitted by either a resident, business, community member, or the City for review.

The Traffic Committee (TC) unanimously approved the following recommendations, which are being presented to the City Council for consideration and approval:

December 2025 Traffic Committee Meeting

Traffic Review of N Orange Avenue and W Eldred Avenue:

Request: Request is for All-Way Stop control at the intersection of Orange Avenue and Eldred Avenue. And upgraded signage at Conlon Avenue and Eldred Avenue.

Approved TC Recommendation:

Install new Stop Signs (R1-1) at northwest and southeast corners of the intersection at Eldred Avenue and Orange Avenue. Remove existing signage on signposts at the intersection corners and use existing posts for new stop signage.

1. Remove existing School Crossing Signage at the northwest and northeast corners of the intersection of Orange Avenue and Eldred Avenue.

2. Move existing School Speed Limit 25 MPH Sign from the southeast corner of the intersection to 125-feet south of the intersection, for northbound traffic along Orange Avenue. Install signage on new Unistrut 2” SQ Galvanized Steel post with breakaway anchor.

3. Install new “Stop Sign Ahead” signage (W3-1) along Orange Avenue. Install sign for NB traffic 220-ft south of Eldred Avenue, and sign for SB traffic 145-ft north of Eldred Avenue. Install new signs on Unistrut 2” SQ Galvanized Steel post with breakaway anchor.

4. Install new ADA Ramp with Truncated Dome on the west side of Orange Avenue, on the west side of the crosswalk posted at the intersection with Eldred Avenue.

5. Refresh yellow crosswalk at the north leg of the intersection along Orange Avenue at Eldred Avenue.

6. Remove and replace non-conforming pedestrian crossing signage with new Pedestrian Crossing Signage (SW24-2) at the intersection of Eldred Avenue and Conlon Avenue. Install signage on existing poles.

7. Install new Pedestrian Crossing Ahead Signage (SW24-3) approaching the intersection of Eldred Avenue and Conlon Avenue. Install EB signage 200-ft west of the intersection, and WB signage 70-feet east of the intersection. Install new signs on Unistrut 2” SQ Galvanized Steel post with breakaway anchor.

8. Refresh existing yellow crosswalk on west leg of the intersection of Eldred Avenue and Conlon Avenue.

9. Remove and replace non-conforming pedestrian crossing signage with new Flashing Rectangular Rapid Flashing Beacon (RRFB) Pedestrian Crossing Signage (SW24-2) at the intersection of Eldred Avenue and Nora Avenue. Install signage on existing poles.

10. Install new Pedestrian Crossing Ahead Signage (SW24-3) approaching the intersection of Eldred

11. Avenue and Nora Avenue. Install NB signage 145-ft south of the intersection, and SB signage 155-ft north of the intersection. Install new signs on Unistrut 2” SQ Galvanized Steel post with breakaway anchor.

12. Traffic Review of S Lark Ellen Avenue and E Herring Avenue:

Request: Request is to review line of sight conditions at the intersection of Lark Ellen Avenue and Herring Avenue.

Approved TC Recommendation:

Replace missing Stop Sign (R1 – 1) and Unistrut 2” SQ Galvanized Steel post with breakaway anchor, for the westbound direction of East Herring Avenue at the intersection with South Lark Ellen Avenue.

1. Replace faded Stop Sign (R1 – 1) on existing post for the eastbound direction of East Herring Avenue at the intersection with South Lark Ellen Avenue.

2. Install 60-ft of red curb on the east side of South Lark Ellen Avenue, south of East Herring Avenue to improve view of incoming traffic. The additional red curb will start at the curb return and connect to the existing red curb located south of the intersection, for a total red curb of approximately 102-ft long.

3. Install 20-ft of red curb on the east side of South Lark Ellen Avenue, north of East Herring Avenue.

4. Install 20-ft of red curb on the west side of South Lark Ellen Avenue, north of East Herring Avenue.

5. Install “Cross Traffic Does Not Stop” (W4 – 4P) underneath the two Stop Signs located along Herring Avenue, at the intersection with Lark Ellen Avenue, for

6. eastbound and westbound traffic.

Traffic Review of E Vine Avenue and S Glendora Avenue:

Request: Request is to review the intersection conditions of Vine Avenue and Glendora Avenue to see feasibility of installing a right turn only lane.

Approved TC Recommendation:

Install right lane along the westbound direction of Vine Avenue. Restripe the westbound direction of Vine Avenue to include a right-turn-only lane and a left turn/thru lane along WB Vine Avenue approaching the intersection. Install pavement marking symbol for both lanes.

1. Install “Right Lane Must Turn Right” (R3 – 7) Sign and Unistrut 2” SQ Galvanized Steel post with breakaway anchor, on the north side of E Vine Avenue, approximately 110-ft east of S Glendora Avenue, for the westbound direction.

2. Install directional signage (R61 – 7 (CA)) for vehicles traveling westbound along E Vine Avenue, at the following locations:

Install sign on a new Unistrut 2” SQ Galvanized Steel post with breakaway anchor, on the north side of E Vine Avenue, approximately 80-ft east of S Glendora Avenue, for the westbound direction.
a.

Install sign on the mast arm of the traffic signal located at the west leg of the intersection.
b.

3. Remove old vehicle detection sensors and replace with new sensors to match the new lane striping pattern for the left turn lane, thru lane and right turn lane on Vine Avenue approaching Glendora Avenue.

4. Traffic Review of 824 W Cameron Avenue:

Request: Request is to review the midblock crosswalk located in front of 824 W Cameron Avenue.

Approved TC Recommendation:

Remove and replace Pedestrian Warning Sign (W11 – 2) and Signal Ahead Warning Sign on the south and north sides of West Cameron Avenue, at the following locations:

On the north side of W Cameron Avenue, approximately 135-ft west of South Glendora Avenue, on existing street light pole.
a.

On the south side of W Cameron Avenue, approximately 400-ft west of South Glendora Avenue, on existing street light pole.
b.

1. Install double-sided “Crosswalk; Stop on Red” (R10 – 23) on HAWK signal pole located on the north and south sides of W Cameron Avenue. Install signs on each side of the mast arm facing westbound and eastbound directions.

2. 3. Refresh the existing midblock crosswalk markings on W Cameron Avenue.

Install truncated domes on both ADA ramps that are located on each side of the midblock crosswalk.

4. Remove and replace faded double-sided “PED XING” sign that is located on top of the overhead signal that is located on top of the overhead signal at the midblock crosswalk along W Cameron Avenue. Replace signage on both mast arms.

5. Remove and replace the damaged Pedestrian Signal Head that is mounted on the signal pole, located on the north side of the crosswalk.

6. January 2026 Traffic Committee Meeting

Traffic Review of 712 South Fernwood Street:

Request: Request is to review parking near the Fernwood Garden Apartments located on 712 South Fernwood Street.

Approved TC Recommendation:

Remove and replace faded “No Parking; 7AM – 4PM; School Days,” parking signs with new “No Parking; 7AM-8AM & 3PM-4PM; School Days” signage on existing posts located along both sides of South Fernwood Street.

1. Install 20-ft of red curb on the north side of Mobeck Street at the northeast corner of the intersection with S Fernwood Street.

2. Install 20-ft of red curb on the east side of S Fernwood Street at the northeast corner of the intersection with Mobeck Street.

3. Remove signage and post for “No Parking 7AM-4PM on School Days” along Mobeck Street, to allow for additional parking along the north side of the street adjacent to Fernwood Apartments.

4. Trim vegetation along the north side of Mobeck Street between Fernwood Street and Azusa Avenue, so the hedges are not crowding over the sidewalk area along the street segment.

5. Traffic Review of Heritage Drive between Hillside Drive and East Hills Drive:

Request: Request is for review of existing conditions and the installation of traffic calming measures along Heritage Drive between Hillside Drive and East Hills Drive.

Approved TC Recommendation:

Install solid double yellow centerline along Heritage Drive, between Hillside Drive and East Hills Drive.

1. Remove and replace deteriorated Curve Warning Sign (W1 – 1) and 15 MPH Advisory Speed Sign (W13 – 1P) that are located along Heritage Drive, at the following locations:

Replace signage on the east side of Heritage Drive, approximately 230-ft north of Hillside Drive.
a.

Replace signage on the east side of Heritage Drive, approximately 740-ft south of East Hills Drive.
b.

Replace signage on the west side of Heritage Drive, approximately 460-ft south of East Hills Drive.
c.

Replace signage on the west side of Heritage Drive, approximately 75-ft south of East Hills Drive.
d.

2. Remove and replace faded Stop Signs (R1 – 1) that are located along Heritage Drive at the following locations:

Remove and replace the Stop Sign located on the northwest corner at the intersection of Hillside Drive and Heritage Drive, for southbound traffic. a.

Remove and replace the Stop Sign located on the northeast corner at the intersection of East Hills Drive and Heritage Drive, for north-westbound traffic. b.

3. Maintain a regular trimming schedule along the south side of Heritage Drive to prevent overgrown vegetation from obstructing the view of incoming traffic.

4. Traffic Review of S Broadmoor Avenue and W Ituni Street:

Request: Request is to review the existing conditions and line of sight at the intersection of S Broadmoor Avenue and W Ituni Street.

Approved TC Recommendation:

Remove and replace faded Stop Sign (R1 – 1) located along the eastbound direction of W Ituni Street, at the intersection with S Broadmoor Avenue.

1. Install “Cross Traffic Does Not Stop” Sign (W4 – 4P) underneath the existing Stop Sign (R1 – 1) located along the eastbound direction of W Ituni Street, at the intersection with S Broadmoor Avenue.

2. 3. Adjust and angle Stop Bar pavement legends approximately 12-ft forward to allow vehicles to stop closer to the intersection. Angle the east end of the Stop Bar to connect with the ADA ramp to allow a clear path of travel between the east and the north corners of the intersection.

Relocate the existing “STOP” Bar pavement legend along the eastbound direction of W Ituni Street at S Broadmoor Avenue, to be closer to the intersection. Relocate the pavement markings to be approximately 12-ft east, closer to the intersection.

4. Install 25-ft of double yellow centerline on the west leg of the intersection, starting from the Stop Bar.

5. Install 20-ft of red curb approaching W Ituni Street and S Broadmoor Avenue to be compliant with AB 413.
a. Install red curb on the west side of S Broadmoor Avenue, north of W Ituni Street. b. Install red curb on the west side of S Broadmoor Avenue, south of W Ituni Street. c. Install red curb on the north side of W Ituni Street, west of S Broadmoor Avenue.

6. Traffic Review of 1842 East Workman Avenue:

Request: Request is to review the existing parking conditions along the frontage of the residence located on E Workman Avenue.

Approved TC Recommendation:

Remove and replace red curb, on the west side of the driveway exit located at 1842 E Workman Avenue, as follows:
a. Leave 10-ft of red curb from the driveway exit west.

Remove and replace 40-ft of red curb for yellow curb, between the bus stop pad and the 10-ft of red curb.
b.

1. Install “Passenger Loading Only; 15 Minutes” Sign (R25C (CA)) on the south side of Workman Avenue, approximately 25-ft west of the driveway located at 1842 E Workman Avenue.

2. Traffic Review of Amar Road and Paseo Merida:

Request: Request is to review the existing conditions and line of sight at the intersection of Amar Road and Paseo Merida.

Approved TC Recommendation:

Install New Stop Sign (R1 – 1) and “Traffic Does Not Stop” Plaque (W4 – 4P) with new Unistrut 2” SQ Galvanized Steel post with breakaway anchor, for the northbound direction of Paseo Merida (Private Property) at the intersection with Amar Road.

1. Install T-Intersection Warning Sign (W2 – 2) with new Unistrut 2” SQ Galvanized Steel post with breakaway anchor on the south side of Amar Road, approximately 210-ft west of Paseo Merida.

2. Remove, replace, and relocate existing faded Signal Ahead Sign (W3 – 3) that is currently located on the south side of Amar Rd, approximately 300-ft west of Nogales Street. Install new sign with new Unistrut 2” SQ Galvanized Steel post with breakaway anchor and place it on the south side of Amar Rd, approximately 470-ft west of Nogales St.

3. Install new Signal Ahead Sign (W3 – 3) with new Unistrut 2” SQ Galvanized Steel post with breakaway anchor for eastbound traffic along Amar Rd, on the raised median, approximately 430-ft of Nogales Street.

4. Maintain a regular trimming schedule along Amar Road, specially along the center median, to prevent vehicles from obstructing the view of incoming traffic.

5. Install “KEEP CLEAR” Pavement Legends and “Do Not Block Intersection” Signage (R10-7) at the intersection of Amar Road and Paseo Merida. Install new signage with new Unistrut 2” SQ Galvanized Steel post with breakaway anchor, on the southeast corner of the intersection for eastbound traffic approaching the intersection at Amar Road and Nogales Street.

6. Road and Nogales Street.

February 2026 Traffic Committee Meeting

Curb Marking Review of 1541 W Harbert Street:

Request: Request is to review existing parking conditions near the residence located at 1541 W Harbert Street, Apartment 20 for Blue Curb.

Approved TC Recommendation:

1. The Traffic Committee recommended denial of this request.

School Circulation Review of Cameron Elementary School:

Request: Request is to review the traffic circulation for student drop-off and pickup at Cameron Elementary School, along Mobeck Street and Avington Avenue.

Approved TC Recommendation:

Install new “School Zone” Signage (SW24-1 (CA)) along Avington Street/Mobeck Avenue for eastbound/westbound traffic, north of Cameron Elementary School. Install new signs on Unistrut 2” SQ Galvanized Steel post with breakaway anchor.

Install eastbound sign approximately 285-feet east of Mobeck Street at Dawley Avenue.
a.

Install westbound sign approximately 70-feet west of Mobeck Street at Avington Avenue.
b.

1. Install new “RIGHT TURN ONLY” Signage (R3-5) at the northwest corner of the driveway exit for the circulation route at Cameron Elementary School. Install new sign on Unistrut 2” SQ Galvanized Steel post with breakaway anchor. Remove existing “Right Turn” sign at northeast corner of exit driveway.

2. Install approximately 65-feet of red curb along the north side of Cameron Avenue, east of the exit driveway for student drop off/pickup circulation. Install new red curb adjacent to existing red curb along Cameron Avenue. It was observed that some vehicles park along the curb area, and effect line of sight for vehicles exiting right out of the driveway area.

3. Traffic Review of N Lark Ellen Avenue and W Badillo Street:

Request: Request is for the removal of the U-turn restriction at the intersection of N Lark Ellen Avenue and W Badillo Street, for the eastbound direction.

Approved TC Recommendation:

1. The Traffic Committee recommended denial of this request.

Review of LA County’s Memo for Francisquito Avenue between Hacienda Boulevard & Walnut Avenue (Shared Jurisdiction):

Request: The City received a request from LA County Public Works to install edge line striping and continental crosswalks along Francisquito Avenue Between Hacienda Boulevard & Walnut Avenue. As these segments of streets fall under the jurisdiction of LA County and the City of West Covina, LA County Public Works is proposing to enter a cooperative project with the City to improve traffic safety. The cooperative agreement will be presented to the Council at a future date.

Approved TC Recommendation:

Install edge line striping along Francisquito Avenue Between Hacienda Boulevard & Walnut Avenue.

1. Install continental crosswalks on the north leg and the west leg of the intersection of Walnut Avenue and Francisquito Avenue.

2. March 2026 Traffic Committee Meeting

ATP 6 Stop Justification for Badillo Street and David Court:

Request: The City received a request for the Active Transportation Program (ATP) 6 Grant Stop Justification of the intersection of Badillo Street and David Court. The City would like to investigate if the intersection qualifies Stop control. Currently, there is no Stop Control in either direction.

Approved TC Recommendation:

Install Stop Sign (R1 – 1) on new Unistrut 2” SQ Galvanized Steel post with breakaway anchor, along the southbound direction David Court, at the intersection with Badillo Street.

1. Install “STOP” and stop bar pavement markings along the southbound direction of David Court, at the intersection with Badillo Street.

2. LEGAL REVIEW:

The City Attorney's Office has reviewed the staff report.

ENVIRONMENTAL REVIEW:

Prepared by: Jana Robbins, PTP,RSP, Project Manager (Traffic Division) Fiscal Impact
FISCAL IMPACT:

The proposed improvements will be included either as part of an existing project, or under the Annual Citywide Traffic Signage, Stripping, Pavement Markers Program (Project No. C23016). This program allocates $100,000 annually to enhance vehicle mobility and safety. Minor improvements and/or signage replacement may be done in-house by maintenance staff.

CITY COUNCIL GOALS & OBJECTIVES: Enhance City Image and Effectiveness AGENDA ITEM NO. 3

YARD PROJECT SITE IN THE CITY OF WEST COVINA
RECOMMENDATION:

It is recommended the City Council authorize the Acting City Manager to negotiate and execute all necessary documents to effectuate an Exclusive Negotiation Agreement (ENA) with Brandywine Acquisition Group, LLC (Brandywine) for the sale of the City Yard property (811 South Sunset Avenue).

BACKGROUND:

The City of West Covina owns the 8.27 acre property located at 811 South Sunset Avenue in West Covina (the “Development Site”) (Attachment No. 1). The Development Site includes the City Yard building and facilities, the "shop" with automotive bays, Fire Station 1, two (2) compressed natural gas (CNG) facilities, and a vacant former chamber of commerce building. Currently, there are two operational facilities on the Development Site; Fire Station 1, which was temporarily relocated to the City Yard site and operates out of portable buildings, and the City Yard.

Over the years, City staff has received multiple inquiries for the Development Site, from prospective housing developers to potential tenants inquiring the about the chamber building. In March 2021, the City decided to list the property as surplus, which would allow the City to consider disposition of the site. Pursuant to the Surplus Land Act (California Government Code Sections 54220-54233) and California Government Code Section 54221(b), the City declared the Development Site as surplus property on September 21, 2021. While the City listed the property as surplus, it does not obligate the City to dispose of the property.

On June 6, 2025, in compliance with the Surplus Land Act, the City put out to open, competitive bid a Request for Qualifications/Proposal (RFQ/P) and provided all entities identified in subdivision (a) of Section 54222 of the California Government Code an invitation to participate in the competitive RFQ/P process, for the purpose of proposing a highest and best use, high quality development project.

The City received development proposals for the Development Site from three development teams; Brandywine Homes, City Ventures, and Pulte Homes. The City ultimately came to agreement on price and terms with Brandywine Homes ("Brandywine").

DISCUSSION:

Brandywine desires to negotiate a Purchase and Sale Agreement (“PSA”) and a Development Agreement (“DA”) (referred to collectively as the “Project Agreements”) with the City, to develop the Development Site as a residential use project including market-rate residential, affordable residential, and community uses (the “Project” hereinafter). The Project includes the following:
150 Residential Units (Single Family Dwellings/Townhomes). 15% Affordable Units (50 units) affordable to seniors.

Total of 200 Market-Rate and Rental Units.

Recreation Area.

The proposed ENA (Attachment No. 3) for the sale of the Development Site will include the following terms:

Purchase by Brandywine of 8.27-acres of City-owned property.

Purchase Price: $21,300,000.

Term of ENA: 120-days plus two potential ninety-day (90) extensions.

ENA Deposit: $15,000 - a portion will cover the City’s legal and other expenses to negotiate the ENA.

Deposit increases to $300,000 during the Purchase and Sale Period.

Brandywine is responsible for all pre-development expenses, legal and permitting fees, and demolition and building costs.

Exclusive Right to Negotiate. City shall not negotiate with any other party; City and Brandywine shall negotiate in good faith.

In addition, any future development of the Development Site is contingent on the relocation of Fire Station 1 and the City Yard facilities.

Brandywine will pay for expenses that are necessary to prepare reports, plans, financial projections, California Environmental Quality Act (CEQA), and other documents that will be utilized to negotiate the final terms of the Project Agreements.

Staff recommend authorizing the Acting City Manager to negotiate with Brandywine towards execution of any and all documents necessary to effectuate the ENA. If the ENA is approved, the City can further pursue negotiations of the Project Agreements.

LEGAL REVIEW:

The City Attorney's Office has reviewed and approved the ENA as to form.

Prepared by: Gerardo Rojas, Economic Development Project Coordinator Additional Approval: Donyea Adams, Economic Development & Housing Manager Attachments
Attachment No. 1 - Development Site
Attachment No. 2 - Brandywine Homes Proposal
Attachment No. 3 - ENA - Developer Executed
CITY COUNCIL GOALS & OBJECTIVES: A Well-Planned Community Expand Economic Development Opportunities
Enhance City Image and Effectiveness

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ATTACHMENT NO. 1
Response to RFP No. 2025-20 West Covina,
City Yard Property
Presented to City of West Covina
1 COVER LETTER
Dear City of West Covina Selection Committee,
Thank you for considering Brandywine Homes as a potential development partner for the City Yard Site.

We are pleased to present our proposal for the redevelopment of this 8.29 -acre property in West Covina, of which 7.41 acres are developable as indicated by the Tax Map, accounting for easement constraints. As a vertically integrated homebuilder and developer, we place a strong emphasis on collaborative relationships with cities and their communities. Should we be selected as the buyer, Brandywine Homes is prepared to advance a thoughtfully designed townhome community that aligns with the City’s goals and the vision of the Downtown Specific Plan.

For over 30 years, Brandywine Homes has remained a family -owned business focused exclusively on residential infill development across Southern California.

We have successfully delivered more than 100 residential communities in cities such as Long Beach, Carson, Norwalk, Santa Ana, and Garden Grove, demonstrating our ability to navigate entitlement complexities and deliver high - quality for-sale housing in urban contexts.

Our proposal includes 141 residential units—64 two-story townhomes and 77 three-story townhomes—designed to complement the character of the surrounding area while delivering much-needed homeownership opportunities.

All development and construction will be self-performed by Brandywine, ensuring consistency and accountability from start to finish.

To support this effort, our team includes seasoned professionals with extensive entitlement, planning, and infrastructure experience throughout Los Angeles County. We are confident in our ability to coordinate with City staff, address technical challenges, and advance a project that supports West Covina’s long - term downtown revitalization efforts.

We take pride in our reputation for transparency, responsiveness, and results.

We appreciate the opportunity to submit this proposal and look forward to working with the City of West Covina on a development that brings lasting value to the community.

Building Together for the Next Generation
Rebuilding Older Cities
Partnering with public agenc ies to build the next generation of Southern California’s infill neighborhoods
Providing a New Home Option
Creating places for the next generation of homeowners
to liv e c lose to jobs and extended families.

Integrity in Partnerships
Fostering the next generation of financ ial relationships where integrity earns trust and confidence
Valuing Resources
Being resourc eful with land, energy and design
for the benefit of the next generation
Brandywine HomesAddress
2355 Main Street, Suite 220
Irvine, CA 92614

FIRM OVERVIEW
Since opening its doors in 1994 as a family-owned and operated homebuilder and regional developer, Brandywine Homes is proud to celebrate over 30 years of developing new residential communities and providing quality residences for Southern Californians. The Company prides itself on attracting and retaining the industry’s most talented and dedicated team of building industry professionals whose expertise and commitment to quality housing reflects that of the principals.

The Principals and Senior Management have a collective 200 years of broad-based experience in the acquisition, financing, construction, management and sales of residential communities. Company focus has been on creating these communities in cities across the South Land with special emphasis on those located in the more mature portions of Orange and Los Angeles Counties where repurposing of land uses encourages a commitment to creating vibrant and safe new lifestyle opportunities.

With our team of 45 on staff professionals, all critical components of the home building craft are closely managed and monitored. From land acquisition, through design, financing, purchasing, construction, sales and customer service, each step in the process of creating new lifestyle environments in which to live, work, raise families and relax in comfort and safety is coordinated and overseen to insure timely and exacting completion at each stage of the buildingprocess.

Our broad capabilities can be seen in the wide variety of housing we have successfully developed — from inspired townhome collections of varying densities and modest pricing to luxurious, single-family homes to semi-custom, estate-sized homes on expansive lots. We offer the diversity necessary to build homes in communities throughout Southern California, from suburbandevelopments to urban infilllocations.

FIRM OVERVIEW (CONT.)
We pride ourselves on establishing relationships with local governments by meeting with them in exploring what land use directions the City believes may be best for their citizens. From there, a member of our land acquisition team seeks out and works closely with local real estate professionals to locate potential acquisition sites which are then reviewed with the city to determine the community’s interest in seeing if and how that property may be developed for the mutual benefit of all parties. This is the beginning of how we work on creating an informal public/private partnership wherein the goal is a venture from which allparties experience a positiveoutcome.

This meticulous approach to conducting business is followed through to the selling and servicing of all homes that Brandywine constructs. Our stable of highly trained and experienced sales representatives consider all potential buyers of our homes to be an extension of our family and they are treated as such.

Our long-term financial commitments have been established by both national and regional lenders of substantial means and presence in the marketplace. Included among them are US Bank, Wells Fargo and California Bank & Trust, whom together have provided financing for much of the almost $2 Billion dollars in market value of the residenceswe have constructed and/or are now constructing.

In summary, at the foundation of every Brandywine Home is our utmost dedication to excellence and to being a valued part of each community in which we build our homes.

A recognized leader in challenging infill projects, Brandywine continues to revitalize a number of Southern California’s oldest and most established towns, rich in history. We build homes that respect and complement the heritage, values and architectural integrity of existing neighborhoods and the people who live there — while also making a positive contribution to the community. With over 100 communities delivered to tenants and home buyers in over 58 new neighborhoods located in 39 Cities, we have worked hard and believe we have established Brandywine Homes as a valued and reliable partner worthy of selection in developing solutions for the housing needs throughout Southern California.

KEY PERSONNEL
Jim Barisic
Chairman
Jim is a true industry veteran,
bringing almost 50yearsof
experience inthe building and
development industry. Jim
is responsible for the overall
direc tionof Brandywine Homes,
primarily working with cities
and agencies, securing long-term relationships with
construction lenders and other financial partners, and
ensuring that Brandywine moves forward while keeping
true to its core principles and values.

Prior to founding Brandywine in1994,Jim had been an
owner/partnerof variousprivate companies developing
both in-fill and planned residential neighborhoods,
inc luding multifamily attached homes and single family detached subdivisions. These developments ranged
from entry level housing to detached one half acre
c ustomhomes. During Jim’s c areer inthe development
industry, he has overseen the construction of over3000
residences and multiple retail/industrialproperties.In his c apacity as the Vice President/Assistant DivisionManager of the 4,800-ac re planned community of AnaheimHills,
he managed the development and c onstructionof a
community containingover8,500residential units,three
commerc ial c enters and an 18-hole golf course inthe City of Anaheim,California.

Jim started his c areerworking inthe City of Cerritos
and has over fiv e yearsprior experience inmunic ipal
government, with a focus inplanning and general city
management.

Brett Whitehead
Princ ipal/CEO
Negotiation Lead
Brett frequently servesas the point of c ontact for
munic ipalities and lead the company’seffort to assist
the City of Stanton in developingthe StantonPlaza
Specific Plan. The specific planisused as a guide for
future development of the c ity’snew “main street”. He
also has a hand indevelopingc ommunity land plans and
produc t types inc oordinationwith city staff. Thishandson approach allows Brandywine to c reate unique and innovative communities that c omplement surrounding
neighborhoodsand help c omplete the visionin c ities
where the company develops.

Dave Barisic
Princ ipal
David has overseen Salesand
Marketing, Legal and DRE
processingsincehis joining
in 2001.During his tenure at
Brandywine he has overseen
the sale of homes and leasing
of apartment units inover
60 communities acrosssouthern California and driven
revenues of over $1billion. His detailed knowledge of the Southern California real estate market is bolstered by
monthly analysesof existing and new home sales data,
inventory, and pricing trends.

David’s understanding ofthe marketplace isfurther
reinforced by in-depth, community-based research
gathered through interviews with residents, local
public ationsand historical analysis of previous
developments. This market analysis allows Brandywine to c ontinually innovate its residential products to keep pace with a constantly changing marketplace.

Prior to coming to Brandywine,Davidworked as a
ResearchAnalyst at SanliPastore & Hill, California’s
preeminent firm for business and goodwill valuations
and as a securities brokerwith both Quick & Reilly and
TD Waterhouse Securities. Davidhas beena lic ensed real estate broker inthe state of California since 2003.

[email protected]
(949) 296-2400 x101
Brett has been with Brandywine
Homes for 23yearsand as
CEO, oversees all aspectsof
the company including land
acquisition, forward planning and finance. During his
tenure with the c ompany, Brett has been an integral
part of the acquisition and planning of over 60
developments and almost 3000 units. Brett’s efforts
at maintaining strong banking relationships has led to
an impressive networkof c onstruction lenders and
equity partners.Even during the depths of the great
rec ession, these relationships proved their value as
Brandywine c ontinued to build and sell homes with
very few roadblocks.

Alex Hernandez
President
With over 30years of
experience with Infill real
estate development and land
planning inSouthern California,
Alex has personally been
associated withthe acquisition,
entitlement and development
of 80 c ommunities, which represents 3,000 units. Prior to joining Brandywine Homes in November 2013,Alex held
numerous positions with The Olson Company including
Managing Direc toroftheir Orange County Divisionand
Senior Vic e President of Acquisitionand Forward Planning.

Alex also formed and managed TELACU Development’s
non-profit for sale housing divisionfor sixyears. Mr.

Hernandez started his c areer as a c ity planner for major c ities including Long Beach, Hermosa Beach and Los
Alamitos.

Mario Urzua
Chief FinancialOfficer
A seasoned finance executive
with ov er 25 years of experience
in real estate, Mario has worked
for real estate c ompanies that
hav e primarily invested, owned,
managed and operated real
estate portfolios encompassing
raw land to new for-sale communities but alsohas
experience inthe other real estate asset classes.He
has worked with some of the biggest debt and equity
prov iders in the nation and can callon many c apital
sources for that next great Brandywine c ommunity.

Mario previously held a similar role at another privately held in-fill dev eloper inSouthern California and prior to that worked for a private equity firm and later a private equity backed land entitlement company.He hasbeen
fortunate to c all Southern California home all these years and has no plans of leaving this great part of the country.

Mario began his career as a CPA (license inactive today ) and has the unique ability to call himself a Bruin and a Trojan having graduated from UCLA and later getting an
MBA from rivalUSC.

Lesley Pennington
Vic e President, Salesand
Marketing
Newly installedas VicePresident of Sales & Marketing
at Brandywine Homes, Lesley’s
homebuilding c areer spans
more than thirty years.Lesley
has a passion forpeople and a
lov e of this business.Her primary role is ac hieving sales and effectively reaching and c onnecting with prospective new c ustomers while creating a better homebuyingexperience for the homebuyers. Her knowledge of the Southern
California real estate market is second to none and this expertise hasquickly become integralto Brandywine’s
produc t development and plac ement.

Prior to joining Brandywine Homes, Lesley served as VicePresident of Sales with WilliamLy on Homes from2000- 2020. In 2009-2014,she took on a more global role serving as Regional Vic e-President of Sales, overseeing all sales efforts for all of California.

Early into her c areer Lesley was recognized by her peers as “Sales Director of The Year” by the Southern California Sales & Marketing Council. Lesley is involved with Greater Sales & MarketingCouncil and BIA.

BRANDYWINE HOMES:

FINANCIAL CAPACITY

FINANCING
Brandywine is one of Southern California’s most experienced and well capitalized in-fill developers. The company has an impressive track record spanning over 30 years resulting in the successful development of over 100 housing communities and 1,820 residentialunits.

Brandywine consistently secures the necessary debt and equity from a large pool of investors, private equity institutions and traditional banks.

Early in Brandywine’s history, the company relied on raising equity capital from high net-worth individuals but has transitioned to a more sophisticated and institutional source of capital. In recent years Brandywine has been securing project level equity from several high-net-worth large family offices in Southern California and most recently partnering on two multi- family developments with a large Institutional Private Equity Group actively pursuing other development opportunities with Brandywine.

Brandywine has also been very successful obtaining construction financing from some of America’s premier banking institutions including Banner Bank, Housing Capital (a subsidiary of US Bank), Wells Fargo and California Bank & Trust, to name a few. The construction lenders typically will fund between 80-85% of the costs.

Brandywine and its equity partners cover the balance of the remaining costs. In a separate venture, Brandywine has partnered with a large public home builder to build a community of 175 homes without providing equity capital or obtaining any construction financing.

Each new development opportunity is quietly marketed to Brandywine’s funding sources and Brandywine can be selective in finding the right combination of debt and equity.

BRANDYWINE HOMES:

FINANCIAL REFERENCES
Inquiries regarding references are welcomed and will be promptly accommodated upon request.

BRANDYWINE HOMES:

FINANCIAL REFERENCE
BRANDYWINE HOMES:

BUYER REFERENCE LETTER
BRANDYWINE HOMES:

PROOF OF INSURANCE, BONDING, & COVERAGE
The undersigned, Brett Whitehead, in his capacity as Chief Executive Officer of Brandywine Acquisition Group, LLC, is duly authorized to execute this Agreement on behalf of the Company and to bind the Company to its terms.

BRANDYWINE HOMES:

SIGNATORY STATUS
Brandywine Acquisition Group, LLC
A California Limited Liability Company
Address:
2355 Main Street, Suite 220
Irvine, CA 92614
DEVELOPMENT PROGRAM:

CITY YARD PROPERTY, WEST COVINA
BRANDYWINE HOMES’ SITE ANALYSIS:

CITY YARD PROPERTY, WEST COVINA
The West Covina City Yard site is located just south of the I-10 freeway, at the edge of the City’s evolving downtown core. This 8.29-acre property—of which 7.41 acres are considered developable due to easement limitations—is situated in a mixed-use, civicoriented area anchored by the West Covina Civic Center, police headquarters, and other public services.

The neighborhood features a blend of public uses, low- to medium-density housing, and nearby commercial amenities. Within a 1-mile radius, residential stock includes a mix of single-family homes and older multifamily properties, with much of the surrounding housing built between the 1950s and 1970s. This presents a compelling opportunity for new residential development that supports West Covina’s vision for revitalization and housing diversity.

The City of West Covina is known for its culturally rich and family-oriented community.

According to recent census data, the city has a population of approximately 109,000, with a strong representation of Hispanic/Latino, Asian, and multiracial residents, reflecting the diversity of the greater San Gabriel Valley region. This diversity is reflected in local food, business corridors, and community programming.

The site is well-positioned in relation to the West Covina Downtown Specific Plan area, which aims to transform the area into a walkable, mixed-use district with residential, retail, and public realm enhancements. Our proposed townhome community aligns with this vision by introducing thoughtfully scaled for-sale housing with architectural character and pedestrian connectivity.

Educational access is another strength of this location. The property lies within the West Covina Unified School District, with nearby schools such as West Covina High School and Merced Elementary. Both schools are long-standing institutions that serve as cornerstones of the local community.

The surrounding area also benefits from a wide range of recreational and retail offerings. The nearby Cameron Park provides green space and active amenities, while the Plaza West Covina shopping center and local dining options offer residents convenient lifestyle services.

Transportation access is strong, with the I-10 freeway located immediately north of the site, enabling direct connectivity to the San Gabriel Valley, Downtown LA, and the Inland Empire. Multiple bus routes along Sunset Avenue and Garvey Avenue provide accessible public transit options as well.

Overall, the West Covina City Yard site presents a prime opportunity to deliver muchneeded new housing that enhances the civic center environment, supports the Downtown Specific Plan, and meets the needs of a diverse and growing community.

SITE SUMMARY
Site Area:

Dwelling Units:

Net Density:

8.29 Gross / 7.41 Net Acres
141

19.03 du/ac
Product Type:
3 Story Townhomes: 77 du
2-Story SFD: 64 du

CITY YARD PROPERTY, WEST COVINA

SITE PLAN
DEVELOPMENT PROGRAM:

CITY YARD SITE, WEST COVINA
Development Proposal:
3-Story Townhome Attached & 2-Story Single Family Product Type Parking
• On-grade parking for
townhomes, mix of tandem
and side by side garage
parking
• On-grade parking for 2-Story
Cluster and side by side
garageparking
• On-grade guest parking
throughout the project
Public Community Benefits
• Flower gardens
• Dog parks
• Totlots
• Transit-friendly greenways and green
frames
• Urban gardens
• Natural seating areas and walkways
• Recreational activities such as bocci ball
• Trail
Entitlements:
• Design Review
• Vesting Tract Map
• Construction Drawings
• Final Map
PLAN TYPE BEDROOM BATHROOM TOTAL # OF UNITS
Plan 1 2 2 1,108 15
Plan 2 3 2.5 1,321 15
Plan 3 3 2.5 1,479 16
Plan 4 3 2.5 1,491 8
PLAN TYPE BEDROOM BATHROOM TOTAL # OF UNITS
Plan 1 (SBS) 2 2.5 1,296 9
Plan 2A (TAN) 2 2.5 1,298 9
Plan 2C (SBS) 2 2.5 1,304 9
Plan 2B (TAN) 2 2.5 1,373 9
Plan 3 (TAN) 2 2.5 1,401 19
Plan 5 (TAN) 2 2.5 1,443 3
Plan 4 (SBS) 3 3.5 1,703 19
TOTAL UNIT COUNT 141
3-STORY TOWNHOMES
2-STORY TOWNHOMES
BRANDYWINE HOMES’ VISION:

ELEVATIONS
BRANDYWINE HOMES:

RELEVANT EXPERINCE
Community Size:

Number ofHomes:

HousingType:

Density:

Home Size Range:

Community Type:

3.20 Acres
84 Townhomes
27 du/acre
1,224– 2,110 SF
Garage Configuration: Side x Side / Tandem
Residential
RTHM
Long Beach
Community Size:

Number ofHomes:

HousingType:

Density:

Home Size Range:

Garage Configuration:

Community Type:

10.06Acres
131
Detached Single-Family
13 du/acre
1,800– 2,000 SF
Side x Side
Residential
Riverdale
Long Beach
This 3.3-acre park was developed as part of a development agreement associated with Brandywine Homes' Riverdale residential tract, previously detailed in this package. The park features a sports field, playground, restroom facility, walking path, parking, and landscaping. The sports field is constructed with synthetic turf, energy-efficient field lighting, and fencing, enhancing play opportunities for Long Beach sports organizations.

A decomposed granite walking path, along with a series of fitness stations, offers space for outdoor exercise. The playground, designed for children ages 2 to 12, includes engaging play structures, a climbing feature, safety surfacing, and vibrant shade structures. Additional amenities such as park benches, bike racks, picnic tables, and landscaping were thoughtfully integrated to complement the park's overall use.

C.DavidMolinaPark
Long Beach
Community Size:

Number ofHomes:

HousingType:

Density:

Home Size Range:

Garage Configuration:

Community Type:

4.46 Acres
60 Single-Family Cluster
13 du/acre
1,600– 2,000 SF
Side x Side
Residential
Brighton
West Carson
Community Size:

Number ofHomes:

HousingType:

Density:

Home Size Range:

Garage Configuration:

Community Type:

8.07Acres
175
Townhomes
21 du/acre
1,400– 1,900 SF
Side x Side & Tandem
Residential
CarsonLanding
Carson

BRANDYWINE HOMES

LETTER OF INTENT
25 AGENDA ITEM NO. 4

REGENTS OF THE UNIVERSITY OF CALIFORNIA FOR EMS EDUCATOR

SERVICES FOR THE FIRE DEPARTMENT
RECOMMENDATION:

It is recommended that the City Council authorize the Acting City Manager to execute the Second Amendment to EMS Educator Services Agreement with the Regents of the University of California on behalf of the UCLA Center for Prehospital Care.

BACKGROUND:

The State of California and the County of Los Angeles Department of Health Services (DHS) mandate that all California licensed paramedics and Emergency Medical Technicians (EMTs) receive continuing education to maintain their medical knowledge and their skill level proficiency. Annually, each paramedic must receive a minimum of 24 hours and each EMT must receive a minimum of 12 hours of continuing education to maintain their State and County paramedic and EMT certifications. Since April 22, 2003, the University of California Los Angeles (UCLA) Center for Prehospital Care has provided this service, among others, to the West Covina Fire Department (Fire Department).

On June 15, 2021, the City Council authorized the City Manager to execute an EMS Educator Services Agreement ("Agreement") between the Regents of the University of California (the "Regents") and the City under which UCLA is to provide continuing education programs and quality improvement services.

The City Council also authorized the City Manager to approve extensions to the Agreement, provided the overall term does not exceed five (5) years. The City and the Regents agreed to extend the term of the Agreement through June 30, 2026, under the First Amendment to the Agreement, effective as of July 1, 2023.

Fire Department staff and the Regents are proposing to extend the term of the Agreement for an additional five (5) years, through June 30, 2031.

DISCUSSION:

In addition to providing the Fire Department with outstanding continuing education services, the UCLA In addition to providing the Fire Department with outstanding continuing education services, the UCLA Center for Prehospital Care also provides the Fire Department with a State and County mandated quality improvement plan and critiques/audits of the paramedics' performance. The scope of services includes 100% review of paramedic documentation, a liaison to local hospitals, Fire Department representation at all required Department of Health Services (DHS) meetings, as well as the annual Fire Department DHS audit.

During the time that the UCLA Center for Prehospital Care has been under contract to provide the above mentioned services, the Fire Department's paramedics and EMTs have increased their knowledge and skill level, which provides value added services to the community. Further, the Fire Department's relationship with the local hospitals continues to be exceptional and the Fire Department's annual DHS audits have been impeccable.

Pursuant to the proposed Second Amendment to the Agreement, the City will pay the UCLA Center for Prehospital Care $73,772.64 annually, which will be paid in monthly payments of $6,147.72. The annual amount is subject to a 5% increase each year. Either party can terminate the Agreement without cause by providing the other party 60 days written notice of termination.

The UCLA Center for Prehospital Care is the only emergency and prehospital academic center on the West Coast. The UCLA Center for Prehospital Care designs, develops and offers medical education and quality improvement programs to meet the needs of the prehospital community and conducts research to advance the emergency medical services industry. For over 30 years, UCLA has delivered state-of-the-art education to firefighters, EMTs, paramedics, law enforcement, registered nurses, medical students, medical residents and physicians.

The UCLA Center for Prehospital Care's unique qualifications include:

Reporting through the David Geffen School of Medicine at UCLA Over 20 years' experience in primary and refresher paramedic education Over 30 years' experience in primary and refresher education for EMTs Over 20 years' experience developing and delivering prehospital continuing education in Los Angeles County
Over 20 years' experience delivering quality improvement programs and continuing education to fire departments and law enforcement agencies
A cohesive management structure with physicians, nurses, paramedics and EMTs in key leadership positions who contribute to best practices, and participate with others to create knowledge and evidence that help guide the practice of prehospital medicine.

Pursuant to Section 2-330(a) of the West Covina Municipal Code, which was added through the adoption of Ordinance No. 2524 in November 2024, unless otherwise approved by the City Council, the maximum duration for any agreement for goods and/or services cannot exceed five (5) years. Pursuant to Section 2-330(b)(1) of the West Covina Municipal Code, notwithstanding subsection (a) of Section 2-330, the City may extend the term of an agreement beyond a five-year duration, provided that (a) no extension period shall exceed five (5) years, (b) the City documents the rationale for the extension and why such extension is in the best interests of the City, and (c) the City complies with all applicable procurement requirements.

Based on the information outlined in this report and the continued benefit to the Fire Department's paramedics and EMTs, the Fire Department believes the extension is in the best interests of the City and recommends continuing the partnership with the UCLA Center for Prehospital Care.

LEGAL REVIEW:

The City Attorney's Office has reviewed the amendment and approved it as to form.

OPTIONS:

The City Council has the following options:

1. Approve staff's recommendation; or

2. Provide alterative direction.

Prepared by: Mike Browne, Assistant Fire Chief
Additional Approval: Roxanne E. Lerma, Assistant City Manager Fiscal Impact
FISCAL IMPACT:

This item is included in the professional services budget (Account No. 110.502.32.10.00.00.61.61100) annually and will be budgeted accordingly in future budget cycles. In each fiscal year, the compensation for services may increase by 5% to cover cost of living increases and other unbudgeted program expenses to deliver services.

Attachments
Attachment No. 1 - UCLA EMS Educator Services Agreement_Fully Executed Attachment No. 2 - UCLA First Amendment to EMS Educator Services Agreement_Fully Executed Attachment No. 3 - Second Amendment to EMS Educator Services Agreement - Final CITY COUNCIL GOALS & OBJECTIVES: Protect Public Safety
A Well-Planned Community
Maintain Good Intergovernmental Relations
UCLA Center for Prehospital Care
And
West Covina Fire Department
EMS Educator Services Agreement
This Agreement ("Agreement") is made and entered as of July 1, 2021 ("Effective Date") by and between The Regents of the University of California on behalf of the UCLA Center for Prehospital Care ("UCLA") and the City of West Covina ("City"), on behalf of the West Covina Fire Department ("Department").

RECITALS
A. The UCLA Center for Prehospital Care conducts continuing education in prehospital and emergency medicine for students to maintain licensure as an EMT-Basic and Paramedic (refened to as "CE Programs") and provides quality improvement services to maintain or enhance the quality of patient care (refened to as "QI Services").

B. Department desires to utilize the CE and related services to maintain the certifications of Department personnel and to continue to deliver quality patient care to their Department members and community.

NOW THEREFORE, the parties hereby agree as follows:
- I -
ATTACHMENT NO. 1

DocuSign Envelope ID: 85B73BFD-E534-4C75-9831-046BE7C4B6A0

FIRST AMENDMENT TO EMS EDUCATOR SERVICES AGREEMENT

THIS FIRST AMENDMENT TO EMS EDUCATOR SERVICES AGREEMENT ("Amendment") is made and entered into by and between The Regents of the University of California, on behalf of the UCLA Center for Prehospital Care ("UCLA") and the City of West Covina ("City"), on behalf of the West Covina Fire Department ("Department") with reference to the following:

A. On July 1, 2021, the parties entered into an EMS Educator Services Agreement ("Agreement") under which UCLA is to provide continuing education programs and quality improvement services as described in the Agreement.

B. The parties desire to extend the term of the Agreement and provide for certain other changes by this Amendment.

NOW, THEREFORE, it is mutually agreed to by and between the parties, as follows:

1. Section 4.1 of the Agreement is hereby deleted in its entirety and replaced with the following:
"The term of this Agreement shall commence on July 1, 2021 and be in effect through June 30, 2026."

2. Section 6.1 of the Agreement is hereby deleted in its entirety and replaced with the following:
"6.1 Compensation for Services. Department agrees to compensate UCLA for the services provided by the Educator( s) under this Agreement. Department agrees to pay UCLA $65,970.00 per year for the services covered under this Agreement.

UCLA shall bill the Department $5,497.50 monthly. Following the first year of the initial term of the Agreement, on the anniversary of the Effective Date each year that this Agreement is in effect, UCLA may increase the cost of services by no more than 5% per year to cover increases in the cost of services. Department shall pay the amount due within thirty (30) days of receipt of the invoice from UCLA."

3. Section 1.2. of Exhibit A is revised to read:
"Business Automotive Liability insurance with a combined single limit of not less than $2,000,000."

4. The first sentence of the last paragraph under Section I of Exhibit A is revised to read:
"The coverage referred to under Section 1 and 2 above shall include Department as an additional covered party."

5. Section 11.1. of Exhibit A is revised to read:

ATTACHMENT NO. 2

Page 1 of 2 ends

SECOND AMENDMENT TO EMS EDUCATOR SERVICES AGREEMENT

THIS SECOND AMENDMENT TO EMS EDUCATOR SERVICES AGREEMENT (“Amendment”) is made and entered into by and between The Regents of the University of California, on behalf of the UCLA Center for Prehospital Care (“UCLA”) and the City of West Covina (“City”), on behalf of the West Covina Fire Department (“Department”) with reference to the following:

A. On July 1, 2021, the parties entered into an EMS Educator Services Agreement (“Agreement”) under which UCLA is to provide Continuing Education programs and quality improvement services as described in the Agreement.

B. The parties extended the term of the Agreement through June 30, 2026 under the First Amendment to the Agreement, effective as of July 1, 2023.

C. The parties desire to extend the term of the Agreement and provide for certain other changes by this Amendment.

NOW, THEREFORE, it is mutually agreed to by and between the parties, as follows:

1. Section 4.1 of the Agreement is hereby deleted in its entirety and replaced with the following:
“The term of this Agreement shall commence on July 1, 2021 and be in effect through June 30, 2031.”

2. Section 6.1 of the Agreement is hereby deleted in its entirety and replaced with the following:
“6.1 Compensation for Services. Department agrees to compensate UCLA for the services provided by the Educator(s) under this Agreement. Commencing July 1, 2026, Department agrees to pay UCLA $73,772.64 per year for the services covered under this Agreement. UCLA shall bill the Department $6,147.72 monthly.

On the anniversary of the Effective Date each year that this Agreement is in effect, UCLA may increase the cost of services by no more than 5% per year to cover increases in the cost of services. Department shall pay the amount due within thirty (30) days of receipt of the invoice from UCLA.”

3. Under Section 9.1, regarding UCLA’s addresses for notifications, the addresses for UCLA are deleted and replaced with the following:
“Contract Manager
UCLA Center for Prehospital Care
1100 Glendon Ave, Suite 1400
Los Angeles, CA 90024”
ATTACHMENT NO. 3

Page 2 of 2 ends

4. All other terms and conditions of the Agreement shall remain unchanged, and except as expressly modified by this Amendment, the Agreement shall remain in full force and effect.

5. This Amendment may be executed by the parties in any number of separate counterparts, taken together which shall constitute one and the same instrument, and may be executed by electronic signatures. Delivery of an executed counterpart of this Amendment by a .pdf data file or other scanned executed counterpart by email shall be equally as effective as delivery of a manually executed counterpart of this Amendment. Each duplicate and counterpart shall be equally admissible in evidence, and each shall fully bind each party who has executed it.

The parties waive all right to challenge the admissibility or authenticity of this Amendment in a court of law based solely on the absence of an original signature.

IN WITNESS WHEREOF, the parties have executed this Amendment effective as of June 30, 2026.

By: THE REGENTS OF THE UNIVERSITY OF CALIFORNIA,
on behalf of the UCLA Center for Prehospital Care
By: ________________________________
Brian McGarry
Executive Director of Finance and Associate CFO
Date: ________________________
By: CITY OF WEST COVINA,
on behalf of the West Covina Fire Department
By: _____________________________
Milan Mrakich
Acting City Manager
Date: ___________________________
APPROVED AS TO FORM: ATTEST:
_____________________________ _____________________________ Thomas P. Duarte Lisa Sherrick, CMC
City Attorney Assistant City Clerk
AGENDA ITEM NO. 5

It is recommended that the City Council review the emergency action for the emergency conditions at Fire Station 3 and adopt the following resolution:

RESOLUTION NO. 2026-35 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST

COVINA, CALIFORNIA, DETERMINING, BY A FOUR-FIFTHS VOTE OF THE CITY COUNCIL, THAT THERE IS A NEED TO CONTINUE THE EMERGENCY ACTION AT FIRE STATION 3 BACKGROUND:

On April 7, 2026, the City Council adopted Resolution No. 2026-32 determining that an emergency exists at Fire Station 3 due to a rodent infestation, that the emergency will not permit the competitive solicitation for bids, and directing and authorizing the Acting City Manager to cause emergency repairs to be performed and to take any directly related and immediate action required by the emergency.

Pursuant to Public Contract Code Section 22050(c), the City Council is required to review the emergency action at every regularly scheduled meeting until the action is terminated, to determine, by a four-fifths vote, that there is a need to continue that action. The City Council is also required to terminate the action at the earliest possible date that conditions warrant.

On April 21, 2026, the City Council adopted Resolution No. 2026-34, determining, by a four-fifths vote, that there was a need to continue the emergency action at Fire Station 3.

DISCUSSION:

The Acting City Manager authorized staff to proceed with all necessary work under the emergency action to safeguard the immediate health and safety of personnel at Fire Station 3. As detailed in the April 7, 2026 staff report, the rodent infestation presents serious health and sanitation hazards, exposing firefighters to unsafe living and working conditions.

The City has executed a Construction Services Agreement with Sunshine Pacific Group America, Inc., and repair work is now underway at Fire Station 3. Initial efforts include selective demolition and kitchen sanitation, utilizing negative air containment to support required remediation activities.

Public Works has coordinated closely with Fire Department Management and Fire Station 3 personnel to maintain safety during the remediation process, including the provision of temporary accommodations.

As the repair work is ongoing, staff recommends that the City Council determine there is a need to continue the emergency action.

LEGAL REVIEW:

The City Attorney's Office has reviewed the resolution and approved it as to form.

OPTIONS:

The City Council has the following options:

1. Approve staff’s recommendation; or

2. Provide alternative direction.

Prepared by: Renee M. G. Chavez, Management Analyst I
Additional Approval: Roxanne E. Lerma, Assistant City Manager Fiscal Impact
FISCAL IMPACT:

This is strictly an administrative item. Therefore, there is no fiscal impact associated with this action.

Attachments
Attachment No. 1 - Resolution No. 2026-35
CITY COUNCIL GOALS & OBJECTIVES: Protect Public Safety
Achieve Fiscal Sustainability and Financial Stability
Enhance City Image and Effectiveness
ATTACHMENT NO. 1
RESOLUTION NO. 2026-35

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

WEST COVINA, CALIFORNIA, DETERMINING, BY A

FOUR-FIFTHS VOTE OF THE CITY COUNCIL, THAT

THERE IS A NEED TO CONTINUE THE EMERGENCY
ACTION AT FIRE STATION 3
The City Council of the City of West Covina hereby finds and declares as follows:

WHEREAS, Public Contract Code section 1102 defines an “emergency” as “a sudden, unexpected occurrence that poses a clear and imminent danger, requiring immediate action to prevent or mitigate the loss or impairment of life, health, property, or essential public services”; and
WHEREAS, pursuant to Public Contract Code section 22050(a)(1), in the case of an emergency, the City, pursuant to a four-fifths vote of the City Council, may repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for those purposes, without giving notice for bids to let contracts; and WHEREAS, pursuant to Public Contract Code section 22050(a)(2), before the City Council takes any action pursuant to paragraph (1), it shall make a finding, based on substantial evidence set forth in the minutes of its meeting, that the emergency will not permit a delay resulting from a competitive solicitation for bids, and that the action is necessary to respond to the emergency; and
WHEREAS, pursuant to Section 2-357(a) of the West Covina Municipal Code, in cases of an emergency, the City Council, after making a finding, based on substantial evidence set forth in the minutes of the meeting, that the emergency will not permit a delay resulting from a competitive solicitation for bids, and that the action is necessary to respond to the emergency, may, by a four-fifths (⅘) vote of the City Council, repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for those purposes, without giving notice for bids to let contracts; and WHEREAS, City staff recently identified a significant rodent and rat infestation within Fire Station 3; and
WHEREAS, the infestation poses a clear and imminent danger requiring immediate action to avoid health and safety issues; and WHEREAS, on April 7, 2026, the City Council adopted Resolution No. 2026-32, finding, by a four-fifths vote, that an emergency exists at Fire Station 3 which will not permit the competitive solicitation for bids and directing and authorizing the Acting City Manager to cause emergency repairs to be performed and to take any directly related and immediate action required by the emergency; and
WHEREAS, pursuant to Public Contract Code section 22050(c), if the City Council orders emergency repairs, the City Council is required to review the emergency action at its next regularly scheduled meeting and at every regularly scheduled meeting thereafter until the action is terminated, to determine, by a four-fifths vote, that there is a need to continue the action, and to terminate the action at the earliest possible date that conditions warrant so that the remainder of the emergency action may be completed by a competitive solicitation for bids; and
WHEREAS, on April 21, 2026, the City Council adopted Resolution No. 2026-34, determining, by a four-fifths vote, that there was a need to continue the emergency action at Fire Station 3.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. Based upon the information provided in the staff report accompanying this resolution, the City Council determines that there is a need to continue the emergency action at Fire Station 3.

SECTION 2. The City Manager shall report to the City Council at every regularly scheduled meeting until this emergency action is terminated the reasons justifying why the emergency continues to exist and whether there is a need to continue the emergency action.

SECTION 3. In accordance with Public Contract Code section 22050(c)(3), the City Council will terminate the emergency action at the earliest possible date that conditions warrant so that the remainder of the emergency action may be completed by a competitive solicitation for bids.

SECTION 4. The City Clerk shall certify to the adoption of this resolution and shall enter the same in the book of original resolutions and it shall become effective immediately.

APPROVED AND ADOPTED this 5th day of May, 2026.

Letty Lopez-Viado
Mayor

APPROVED AS TO FORM ATTEST

Thomas P. Duarte Lisa Sherrick, CMC
City Attorney Assistant City Clerk
I, LISA SHERRICK, CMC, ASSISTANT CITY CLERK of the City of West Covina, California, do hereby certify that the foregoing Resolution No. 2026-35 was duly adopted by the City Council of the City of West Covina, California, at a regular meeting thereof held on the 5th day of May, 2026, by the following vote of the City Council:

AYES:

NOES:

ABSENT:

ABSTAIN:

Lisa Sherrick, CMC
Assistant City Clerk
AGENDA ITEM NO. 6

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: PROPOSED FISCAL YEAR 2026-27 OPERATING AND CAPITAL IMPROVEMENT

PROGRAM (CIP) BUDGET
RECOMMENDATION:

It is recommended that City Council:

Receive and file the Proposed Fiscal Year 2026-27 Operating and Capital Improvement Program Budget; and

1. 2. Schedule the budget for consideration at the June 16, 2026 City Council meeting.

BACKGROUND:

The Budget sets forth a strategic resource allocation plan and serves as a policy document, financial plan, operations guide, and communication device all in one.

The Budget:

Determines the quality and quantity of City programs and services; States expenditure requirements for the allocation plan and estimated available revenues to finance it;Sets targets and provides a means of measuring accomplishments against goals; and Serves as a communication device for elected officials, the public, and the City organization that promotes the City’s vision and direction, fiscal health and vitality, and what the public is getting for its tax dollars.

Through the Budget document, the City demonstrates its accountability to its residents, customers, and community.

DISCUSSION:

The Budget provides the framework for providing services and programs to the community of West Covina. The services and programs included in the Budget represent the delivery of core services and priorities. This document includes appropriations for the General Fund, Special Revenue Funds, Capital Projects Fund, and Enterprise Fund as well as both Operating and Capital Improvement Program (CIP) budgets.

The proposed Budget demonstrates a financial plan for the next 12 months. The City has experienced economic recovery from the global pandemic and had revenue reach and surpass pre-pandemic levels.

However, this economic boom has leveled off and is reflected in revenue while expenditures have continued to increase. Thus, fiscal due diligence is necessary.

This Budget addresses immediate needs for our community. It has been conservatively designed to continue to adequately fund the City’s reserves. The municipal organization continues its primary focus on the public safety needs of the community, meeting infrastructure and regulatory requirements, and providing excellent service.

Citywide Summary:

West Covina’s total projected operating and capital improvement expenditures for the upcoming fiscal year are approximately $148 million. Revenue for all fund types combined is approximately $162 million and includes property tax, sales tax, charges for services, licenses & permits, fines & forfeitures, and revenue from other agencies.

In addition, the Capital Improvement Plan (CIP) budget, totaling approximately $3 million for the next fiscal year, is included in the number above and is primarily funded from Special Revenue Funds and grants obtained from various funding sources.

Property tax remains the City’s largest revenue source and is projected to be $39.2 million. Sales tax, the next largest revenue source, has increased in the past few years to $27.4 million. However, sales tax is expected to level off in the next fiscal year. City staff will continue to monitor sales tax quarterly and amend the budgeted numbers, as necessary. Overall, total revenues for the upcoming year are projected to increase by $11.5 million.

Total expenditures (excluding transfers) for all budgeted funds are estimated to be approximately $148 million, as shown in Table 1 in the Fiscal Impact section. Many funds make up the total budgeted amount, with the largest being the General Fund in the amount of $85.8 million, or 58% of the City’s budget.

Salary and benefits are 42% of the City’s total budget, which is up from last fiscal year due to the labor negotiations and Unfunded Accrued Liability (UAL) pension payment due to the California Public Employees' Retirement System (CalPERS) in FY 2026-27. Additionally, it should be noted that salaries and benefits provided to the City’s employees continue to rise each year and must be monitored very closely as the City continues to identify alternatives for service delivery.

General Fund:

The General Fund provides basic services to the City (i.e. police, fire, planning, administrative services, and parks and recreation). The City’s primary financial goal is to provide an appropriate level of municipal services with the ability to adapt to local and regional economic changes, while maintaining and enhancing the sound fiscal condition of the City. The City’s General Fund continues to be negatively impacted by rising salary and benefits costs, the State’s elimination of redevelopment, and the economic challenges. Staff continues to identify revenue sources and cost-cutting measures to offset these negative impacts.

The City’s fiscal policy requires that the City’s General Fund maintain an undesignated, unappropriated reserve amount equal to at least 18% of budgeted expenditures or over $15.4 million. The fund balance for the fiscal year ending June 30, 2026, is projected to be approximately $26.0 million. Of this, over $3.1 million is assigned, which leaves approximately $22.8 million in unassigned fund balance, which is approximately 28% of General Fund expenditures (not including transfers).

At the close of each fiscal year, any revenues over expenditures are generally transferred to fund balance reserve to be used for one-time capital expenditures, reduction of General Fund debt service requirements, or unanticipated emergencies.

General Fund Revenues:

Total General Fund revenues are projected to exceed $99.7 million, representing an increase of approximately 3% ($2.9 million) over the FY 2025-26 estimate. This growth is primarily driven by higher Property Tax and Sales Tax revenues. Property Tax to increase 3% ($1.2 million) and Sales Tax is expected to rise by 3% ($0.8 million). Other Taxes and Charges for Services are projected to increase based on prior year actual trends.

General Fund Expenditures:

General Fund expenditures (including transfers) for the FY 2026-27 are projected to exceed $99.7 million, which is an increase of approximately 6.0% ($5.0 million) over the FY 2025-26 estimate. The increase is primarily due to labor negotiations, rising benefits costs, which were offset by the reduction of approximately $3.5 million in overtime.

Most General Fund expenditures go towards salaries, benefits and overtime (75%). This fiscal year, the City has executed memorandums of understandings with all nine (9) bargaining groups. The negotiated terms are included in this proposed budget.

Expenditures overall were analyzed and projected to reflect the actual expense incurred based on the current year’s estimate and prior years. The major expenditures impacting the General Fund over the next fiscal year are the UAL payment, increases in workers' compensation, general liability, and debt service.

Overtime continues to be an increasing burden on the City. The estimated General Fund overtime for FY 2025-26 is approximately $8.0 million not including Mutual Aide or FLSA overtime, which was primarily due to vacancies in both Police and Fire. FY 2026-27 overtime was reduced by $4.0 million since Police and Fire vacancies are anticipated to be filled by the end of FY 2025-26. Included in the proposed FY 2026-27 budget for overtime is $3.5 million of which Police accounts for $1.8 million (51%) and Fire is approximately $1.5 million (43%).

Fiscal Challenges:

While the City expects property tax and other taxes to increase, sales tax revenue has leveled off. This budget has been developed with this in mind. Sales tax, which is the General Fund’s second-largest revenue source, is forecasted to increase by 3.0% over the coming year (over the estimated actuals of the current year). This, in comparison to the rise in the Consumer Price Index (CPI), which increased by approximately 3.4% over the last year. It is important to note that many existing agreements call for an annual increase per CPI. The UAL payment and unfunded liabilities have also increased.

Essentially, expenditures are increasing at a faster rate than revenues.

Through sound financial policies and procedures, the City managed rising costs and dwindling revenues efficiently and effectively. This has resulted in a growth in the unassigned General Fund balance. This is not to say that significant challenges do not face the City going forward. Rising costs of materials and services continue to be of grave concern. Infrastructure needs of the City have been deferred for many years and while the City has been investing in the infrastructure improvements, there are still outstanding infrastructure modifications that will need to be addressed in the near future.

Four (4) specific challenges affect the City’s annual budget:

Resident Engagement – Through civic engagement, resident and community partners define what services are valued. The result is a budget that better reflects local priorities. Inclusive, open, and collaborative budget processes and community declaration of principles help the municipal organization better provide essential services.

1. Accountability Through Oversight – Continued improvement of the City’s long-term financial health requires ongoing close attention to timely implementation of the City’s Financial Recovery Plan. Institutionalizing accountability in the recovery process enhances public trust in municipal governance.

2. Fiscal Prudence – Capital needs remain underfunded. Clearly, municipal facilities are not to standard. Maintenance of buildings, streets, and parks has been deferred and, as a result, services have suffered. Typically, assets run to failure, and operate until they break down. For

3. services have suffered. Typically, assets run to failure, and operate until they break down. For example, Fire Station No. 1 has been determined uninhabitable, forcing the City to setup up temporary quarters. The City has received some one-time funding to address critical immediate needs. However, additional funding sources or alternative service delivery models need to be identified to address future issues.

Citywide Lighting and Maintenance District – Assessments collected and Citywide Maintenance District reserves do not cover the operations and maintenance of streetlights, trimming of street trees, and removal and replacement of diseased street trees. FY 2026-27 budget includes General Fund subsidy of $373,000.

4. Long-Term Factors:

The FY2026-27 Proposed Budget is structurally balanced; however, expenditures are increasing at a faster pace than revenues. The City has attempted to attain fiscal sustainability into the future by finding economies and efficiencies in its operations. Like most California cities, West Covina has several unfunded liabilities.

The biggest of these being the cost of employee pensions. Pension obligations and payments for the UAL were expected to worsen each fiscal year. This fact prompted the City to issue Pension Obligation Bonds in July 2020 to address the UAL and attain more favorable interest rates to address the pension problem. This eliminated the City’s UAL in FY 2023-24; however, the UAL is back and included in FY 2026-27 Budget is $4.9 million for this expenditure.

Other Post Employment Benefits liabilities account for the second-largest cost. This liability continues to rise and will need to be addressed in the long term.

The City’s Long-Range Financial Forecast was updated in May 2026 and projected a General Fund budget deficits in the forecast. While the City’s outlook has improved, the forecast did not include any increase in salaries in FYE 2029-2031, since it is outside the contracted period.

Additional Considerations:

Sportsplex:

In 2021, the City took over operations of the Sportsplex, a recreation facility where amenities include softball fields, a pavilion, playgrounds, and restaurants. These operations are currently being subsidized by the General Fund. However, this complex offers opportunities to be self-sustaining and increase the local sales tax base.

West Covina Chamber:

The City established a Chamber as a pilot program at the end of Fiscal Year 2023-24. Staff will be evaluating how to best serve the business community with the programs and services being managed and administered. The FY 2026-27 budget does not include General Fund expenditures for the ongoing execution of the chamber.

Service Levels:

The citizens of West Covina continue to expect a high level of service provided by the City. These services are paid for with local tax dollars and include police; recreation and community service programs for youth, adults, and seniors; park maintenance; street maintenance; transportation; engineering; building & safety; housing programs; planning and development; code enforcement; animal control; and environmental programs and services. Service levels are proposed to remain level across operations. Included in the FY 2026-27 budget are new and reclassification of positions. In addition, services that were added in recent years are proposed to be maintained:

Reclassification of a Deputy Community Development Director to a Community Development Director. (Community Development Department)
Reclassification of a Community Services Supervisor to Community Services Manager. (Community Services)
Addition of Deputy City Clerk (City Clerk Department)
Reclassification of a Part-time Cable Production Assistant to a Media Production Specialist. (Finance Department)
Reclassification of two (2) Firefighters to two (2) Firefighters/Paramedics. (Fire Department) Reclassification of a Deputy Fire Marshal to Part-time Deputy Fire Marshall. (Fire Department) Addition of a Part-time Office Aide III. (Human Resources Department) Addition of a Code Enforcement Supervisor (Public Safety Department) Addition of five (5) Code Enforcement Officers (Public Safety Department) Reclassification of a Deputy Public Works Director to Public Works Director (Public Works) Reclassification of Administrative Assistant II to Management Analyst (Public Works) Reclassification of Management Analyst I to Management Analyst II (Public Works) Reclassification of Maintenance Services Coordinator to Maintenance Worker II (Public Works) Reclassification of Part-time Maintenance Assistant to Part-time Office Aide III (Public Works) Elimination of three (3) Part-time Office Aide I (Public Works) Elimination of a Street Maintenance Supervisor (Public Works) Recreation and community service programs, including Sportsplex operations.

Special Events, such as Electric Boba Tea Fest and Night Market, 4th of July, Egg Hunt, Let It Snow and Annual Tree Lighting, Festival of Frights, and Kartoberfest.

Tree trimming and landscaping maintenance to prevent liability problems, reduce tree mortality, and improve urban forest health over the long-term.

Conclusion:

Service levels are directly related to the income from which public expenses are met. Finding economies in municipal operations, including privatization and reductions in the workforce, the City has made some progress toward the goal of attaining fiscal sustainability and positioning the City for long-term financial success. As the City enters an economic downturn, it is with conservative optimism that this Annual Budget is presented.

LEGAL REVIEW:

The City Attorney's Office did not review this report.

OPTIONS:

The City Council has the following options:

1. Approve staff's recommendation; or

2. Provide alterative direction.

ENVIRONMENTAL REVIEW:

Prepared by: Karen Ogawa, Finance Director
Fiscal Impact
FISCAL IMPACT:

Table 1 - City-Wide Summary
Table 1 - City-Wide Summary
Table 2 - General Fund Summary
Attachments
Attachment No. 1 - Budget In Brief
Attachment No. 2 - Proposed Budget Presentation
Attachment No. 3 FY 2026-2027 Proposed Budget
CITY COUNCIL GOALS & OBJECTIVES: Protect Public Safety
CITY COUNCIL GOALS & OBJECTIVES: Protect Public Safety
Achieve Fiscal Sustainability and Financial Stability
Address Homeless Issues
A Creative and Active Community
A Well-Planned Community
Maintain Good Intergovernmental Relations
Expand Economic Development Opportunities
Enhance City Image and Effectiveness
An Accessible Community
Structurally Balanced Budget
City-Wide
$162M | Recurring Revenue
$148M | Expenditures
General Fund
$99.8M | Revenue
$99.7M | Expenditures/Transfers
General fund Revenue Primarily comes
from:

Property taxes ($39.2M)
Sales Tax ($27.4M)
Other Taxes ($10.8M)
Charges for Services ($10.3M)
45%
Nonspendable Unassigned
$
Mil
lio
n
s
FY2024 FY2025 FY2026 FY2027
0 5
10 15
20 25
Proposed Budget
FY2026-27
Funding Sources
Service Levels Maintained
26%
Attachment No. 1
39%
Where does the General Fund money go?
Fire
Police
Community
Dev./Safety
Public Works
/Comm. Srvcs.

Others
City of West Covina
WWW.WESTCOVINA.ORG
Zero-based budgetting
Recreation programs, including
Sportsplex operations.

Special Events, such as Electric
Boba Tea Fest, 4 of July, ect.
th
Tree trimming and landscaping
maintenance
Streets

34.3%
Traffic

22.2%
Parks/Facilities

19.2%
Sewer

15.2%
General

9.1%
Capital Projects
General Fund - Fund Balance
Fund Balance is estimated to be over $26M
5%
8%
8%
14%
Transfers
1 WEST COVINA

PROPOSED ANNUAL BUDGET
Fiscal Year 2026-27

EXECUTIVE SUMMARY
o Prior Year Summary
o Budget Summary
o Revenues
o Expenditures
o Fund Balance
o Areas of Focus
o Key Takeaways
Proposed Budget FY 2026-27 2
1 2
ATTACHMENT NO. 2
5/1/2026
2 PRIOR YEAR SUMMARY
Proposed Budget FY 2026-27 3 ALL FUNDS
$-
$20
$40
$60
$80
$100
$120
$140
$160
$180
2022-23 2023-24 2024-25* 2025-26* Millions Revenues Expenditures Fund Balance Proposed Budget FY 2026-27 4 *Estimate
3 4
5/1/2026
3 $-
$20
$40
$60
$80
$100
$120
$140
$160
2022-23 2024-25* 2025-26* Millions Revenues Expenditures Fund Balance $-
$20
$40
$60
$80
$100
$120
2022-23 2023-24* 2024-25* Millions Revenues Expenditures Fund Balance Proposed Budget FY 2026-27 5

NON-GENERAL FUND GENERAL FUND
*Estimate

BUDGET SUMMARY
Proposed Budget FY 2026-27 6
5 6
5/1/2026
4 7 Proposed Budget FY 2026-27
$140.00 $145.00 $150.00 $155.00 $160.00 $165.00 Millions Revenues Expenditures $162,401,862
$148,432,501

ALL FUNDS

REVENUES
Proposed Budget FY 2026-27 8
7 8
5/1/2026
5 Proposed Budget FY 2026-27 9
62%
28%
0%
1%
9%

ALL FUNDS
General Fund Special Revenues Capital Projects Debt Services Other TOTAL REVENUES $162,041,862
Proposed Budget FY 2026-27 10
$99.67
$45.35
$1.40 $0.75
$14.86
$-
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
Generlal Fund Special Revenues Debt Service Capital Projects Other Millions

REVENUES
TOTAL REVENUES $162,041,862
9 10
5/1/2026
6 MAJOR REVENUES
Proposed Budget FY 2026-27 11
12 Proposed Budget FY 2026-27

GENERAL FUNDS
$34.65
$36.52
$37.98
$39.17
$32
$33
$34
$35
$36
$37
$38
$39
$40 Millions
Property Taxes
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27
$26.22
$25.81
$26.60
$27.40
$25
$26
$26
$27
$27
$28
$28 Millions
Sales Taxes
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27
*Estimate
11 12
5/1/2026
7 13 Proposed Budget FY 2026-27

GENERAL FUNDS
$8.50
$9.79 $9.89 $10.26
$-
$2
$4
$6
$8
$10
$12 Millions
Chargers for Services
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27
$21.86
$22.24 $22.27
$22.84
$21
$21
$22
$22
$22
$22
$22
$23
$23
$23 Millions
Other
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27
*Estimate
14 Proposed Budget FY 2026-27
$34.65
$36.52
$37.98
$39.17
$32
$33
$34
$35
$36
$37
$38
$39
$40
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27 Millions

PROPERTY TAXES
Fiscal Year Amount %
FY 2023-24 $34,653,005 Base
FY 2024-25* $36,517,499 5%
FY 2025-26* $37,978,200 4%
FY 2026-27 $39,167,900 3%
*Estimate
13 14
5/1/2026
8 Where does
your
Property Tax
monies go?
$0.1351
$0.1804
$0.1693
$0.1860
$0.3292
For every $ 1 Property Taxes
West Covina (14%)
Other (18%)
Educational Augmentation Fund
Impound (17%)
West Covina School District (18%)
LA County (33%)
16 Proposed Budget FY 2026-27
$26.22 $25.81
$26.60
$27.40
$25
$26
$26
$27
$27
$28
$28
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27 Millions

SALES TAXES
*Estimate
Fiscal Year Amount %
FY 2023-24 $26,222,939 Base
FY 2024-25* $25,812,284 (2)%
FY 2025-26* $26,600,000 3%
FY 2026-27 $27,398,000 3%
15 16
5/1/2026
9 17 Proposed Budget FY 2026-27

CHARGERS FOR SERVICES
$8.50
$9.79 $9.89 $10.26
$-
$2
$4
$6
$8
$10
$12
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27 Millions
Fiscal Year Amount %
FY 2023-24 $8,503,455 Base
FY 2024-25* $9,788,854 15%
FY 2025-26* $9,889,665 1%
FY 2026-27 $10,264,680 4%
*Estimate
18 Proposed Budget FY 2026-27

OTHER REVENUES
*Estimate
$21.86
$22.24 $22.27
$22.84
$21
$21
$22
$22
$22
$22
$22
$23
$23
$23
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27 Millions
Fiscal Year Amount %
FY 2023-24 $21,858,463 Base
FY 2024-25* $22,236,435 2%
FY 2025-26* $22,265,636 0%
FY 2026-27 $22,842,980 3%
17 18
5/1/2026
10 Usage of Limited General Fund Resources
19 Proposed Budget FY 2026-27
USAGE
$27,398,000 $39,167,900
Property Tax Sales & Use Tax

RESOURCES
$66,565,900
$38.36
$26.07
$0.94 $0.80
$-
$5
$10
$15
$20
$25
$30
$35
$40
$45 Millions Police Fire Landscape Maint Utilies $66,106,401

EXPENDITURES
Proposed Budget FY 2026-27 20
19 20
5/1/2026
11 Proposed Budget FY 2026-27 21
58%
20%
2%
11%
9%

ALL FUNDS
General Fund Special Revenues Capital Projects Debt Services Other TOTAL EXPENDITURES $148,432,501
Proposed Budget FY 2026-27 22
$99.70
$30.21
$2.64
$16.05
$15.58
$-
$20
$40
$60
$80
$100
$120
Generlal Fund Special Revenues Capital Projects Debt Service Other Millions

EXPENDITURES
TOTAL EXPENDITURES $164,179,606
21 22
5/1/2026
12 Proposed Budget FY 2026-27 23
64%
17%
5%
14%

GENERAL FUND
Salaries and Benefits Materials and Services Allocated Costs Transfer Out TOTAL EXPENDITURES $99,700,008
Proposed Budget FY 2026-27 24
2% 1%
4% 1%
39%
26%
2%
5%
3%
3%
14%
Administration (2%)
City Clerk (1%)
Finance (4%)
Human Resources (1%)
Police (38%)
Fire (26%)
Public Safety (2%)
Public Work (6%)
Community Development (3%)
Community Services (3%)
Transfers (14%)
TOTAL EXPENDITURES $99,700,008

GENERAL FUND
23 24
5/1/2026
13 Proposed Budget FY 2026-27 25
Increase % Change
(Decrease)
2026-27
Proposed
2025-26
Estimate
2024-25
Actual
Administration (2%) $1,997,345 $2,669,885 $2,100,009 $(569,876) (21%) City Clerk (1%) $460,842 $410,840 $902,083 $491,243 120% Finance (4%) $3,339,388 $3,903,293 $4,326,300 $423,007 11% Human Resources $808,664 $927,910 $1,019,489 $91,579 10% (1%)
Total $6,606,239 $7,911,928 $8,347,881 $435,953 6%

GENERAL GOVERNMENT
(GENERAL FUND)
Transfer not included
Proposed Budget FY 2026-27 26
Increase % Change
(Decrease)
2026-27
Proposed
2025-26
Estimate
2024-25
Actual
Police (38%) $32,940,019 $34,072,698 $38,364,810 $4,292,112 13% Fire (26%) $24,764,411 $26,086,062 $26,074,602 $(11,460) 0% Public Safety (2%) $2,020,645 $2,191,930 $2,226,572 $34,642 (2%) Total $59,725,075 $62,350,690 $66,665,984 $4,315,294 7%

PUBLIC SAFETY
(GENERAL FUND)
Transfer not included
25 26
5/1/2026
14 Proposed Budget FY 2026-27 27
%
Change
Increase
(Decrease)
2026-27
Proposed
2025-26
Estimate
2024-25
Actual
Public Works (6%) $4,109,075 $4,918,853 $5,398,918 $480,065 10% Community $2,914,268 $2797,842 $2,682,422 $(115,420) (4%) Development (3%)
Community $2,635,659 $2,718,272 $2,642,449 $(75,823) (3%) Services (3%)

PUBLIC WORKS /COMMUNITY DEVELOPMENT /COMMUNITY SERVICES (GENERAL FUND)
Transfer not included
Proposed Budget FY 2026-27 28

CAPITAL IMPROVEMENT PROGRAM (CIP)
FUNDED PROJECTS*
Facilities
14%
General
9%
Parks
6%
Sewer
Streets 15%
34%
Traffic
22%
Facilities General Parks Sewer Streets Traffic
*Includes prior year rollovers TOTAL CIP $28,660,617
27 28
5/1/2026
15 FUND BALANCE
Proposed Budget FY 2026-27 29
Proposed Budget FY 2026-27 30
15%
62%
10%
10%
3%

ALL FUNDS
General Fund Special Revenues Capital Projects Debt Services Other FUND BALANCE $172,527,090
29 30
5/1/2026
16 $126
$127
$128
$129
$130
$131
$132
$133
2023-24 2024-25* 2025-26* 2026-27 Millions Fund Balance $19
$20
$21
$22
$23
$24
$25
$26
$27
2023-24* 2024-25* 2025-26 2026-27 Millions Fund Balance Proposed Budget FY 2026-27 31

NON-GENERAL FUND GENERAL FUND
*Estimate
Proposed Budget FY 2026-27 32
Proposed Budget FY 2026-27

NON-GENERAL FUND
Fiscal Year Fund Balance Surplus (Deficit)
FY 2023-24 $ 128,274,913 $ 12,761,856
FY 2024-25* $ 132,159,732 $ 3,884,819
FY 2025-26* $ 131,432,847 $ (726,885)
FY 2026-27 $ 146,461,123 $ 13,501,466
$(20)
$-
$20
$40
$60
$80
$100
$120
$140
$160
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27 Millions Fund Balance Surplus (Deficit) *Estimate
31 32
5/1/2026
17 Proposed Budget FY 2026-27 33
Proposed Budget FY 2026-27

GENERAL FUND
Surplus
(Deficit)
Fiscal Year Fund Balance
FY 2023-24 $ 21,858,937 $ 830,195
FY 2024-25* $ 23,693,253 $ 1,834,316
FY 2025-26* $ 25,958,071 $ 2,264,818
FY 2026-27 $ 26,065,967 $ 107,896
$-
$5
$10
$15
$20
$25
$30
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27 Millions Fund Balance Surplus (Deficit) *Estimate

FUND BALANCE RESERVE POLICY
Policy: 18% unassigned fund balance of the General Fund operating expenditures 34 Proposed Budget FY 2026-27
Fund
Balance
Ratio
18%
Requirement
General Fund
Fund Balance
(Unassigned)
General Fund
Operating
Expenditures
Fiscal Year
FY 2023-24 $ 70,207,234 $ 18,502,848 $ 12,637,302 26%
FY 2024-25* $ 76,073,300 $ 20,572,625 $ 13,693,194 27%
FY 2025-26* $ 80,721,585 $ 22,837,443 $ 14,529,885 28%
FY 2026-27 $ 85,762,503 $ 22,945,339 $ 15,437,251 27%
*Estimate
33 34
5/1/2026
18 35

FUND BALANCE RESERVE POLICY
Proposed Budget FY 2026-27
$-
$5
$10
$15
$20
$25
FY 2023-24 FY 2024-25* FY 2025-26* FY 2026-27 Millions
Fund Balance Unassigned 18% Requirement Above Requirement *Estimate

AREAS OF FOCUS
Proposed Budget FY 2026-27 36
35 36
5/1/2026
19 AMERICAN RESCUE PLAN ACT OF 2021 (ARPA)
37 Proposed Budget FY 2026-27

PROJECT COMPLETED
$ 1,017,589
Microwave
System
$ 732,932
Park Sports Field
Lighting
ADA Transition Plan $ 480,751
$ 1,049,241
Self-Contained
Breathing
Apparatus SCBA
$ 255,757
Electrocardiograms
EKG Heart Monitors
$ 3,588,676
Police Fire Portable
Mobile Radios

PROJECT PENDING
960,665.18
Fire EMS Station
Fire Station 1
Replacement
598,190.00
Establishment of
Local Health
Department
1,367,639.18
Financial
Accounting
Software System
704,166.58
Homeless
Assistance
1,175,247.41
Landscape
Maintenance
ARPA FUNDS ALLOCATED $19,566,027

PROJECT COMPLETED
$ 499,406
Fire EMS Station
Repairs
$ 1,000,000
Job training and
creating
Pumper Fire Trucks $ 1,820,471
Ladder Truck Quint $ 1,829,529
New Ambulances $ 1,684,313
$ 801,453
Public Safety
Premium Pay
AMERICAN RESCUE PLAN ACT OF 2021 (ARPA)
38 Proposed Budget FY 2026-27

PROJECT BALANCE
Fire EMS Station Fire Station 1 Replacement $ 836,575
Establishment of Local Health Department $ 41,151
Financial Accounting Software System $ 354,540
Homeless Assistance $ 298,958
Landscape Maintenance $ 373,395

IN PROGRESS PROJECTS
37 38
5/1/2026
20 STATE CONTROLLER’S HIGH RISK
High Risk #1
Continual
Diminishing of
Reserves
High Risk #2 High Risk #6
Proposed Budget FY 2026-27
High Risk #3 High Risk #4 High Risk #5
Questionable
Use of City
Resources
Financial
Decision
Based on
Insufficient
Analyses
Lack of
Formal
Financial
Recovery Plan
Inadequate
Management
of Purchase
Cards
Lack of
Oversight to
Ensure that
Contracts
Provide Best
Value
Partially
Addressed
Corrective Action Plan (as of 01.27.25):

Partially
Addressed
Fully
Addressed
Fully
Addressed
Fully
Addressed
Partially
Addressed
Over 18%
Reserves
Update:

MOUs for all nine
(9) Bargaining
Units
December 3, 2024, City
adopted Ordinance No.
2524
40 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2026-27
Budget
FY 2025-26
Estimate
FY 2024-25
Estimate
FY 2023-24
Actual
Administration 5 5 6 6
City Clerk 3 3 4 4
Community 13 13 13 12
Development
Community 61 61 61 60
Services
Finance 18 18 18 18
Fire 77 77 76 76
Human 4 5 5 5
Resources
Police 169 169 179 177
Public Safety 12 12 18 24
Public Works 44 44 43 41
Total 406 407 423 423
39 40
5/1/2026
21 41 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Administration Full-time ASSISTANT CITY MANAGER 2 1 2 2 ASSISTANT TO THE CITY MANAGER 0 1 1 1 CITY MANAGER 1 1 1 1 EXEC ASSISTANT TO CITY MANAGER 1 1 1 1 SR ADMINISTRATIVE ASSISTANT 1 1 1 1 Full-time Total 5 5 6 6 Administration Total 5 5 6 6
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 City Clerk Full-time ASSISTANT CITY CLERK 1 1 1 1 DEPUTY CITY CLERK 1 1 2 2 Full-time Total 2 2 3 3 Part-time OFFICE ASSISTANT I 1 1 1 1 Part-time Total 1 1 1 1 City Clerk Total 3 3 4 4 42 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Community Development Full-time ADMINISTRATIVE ASSISTANT I 1 1 1 1 ADMINISTRATIVE ASSISTANT II 1 1 1 1 DEPUTY COMMUNITY DEVELOPMENT DIRECTOR 1 1 1 0 ECON DEV PROJECT COORDINATOR 2 2 1 1 ECON DEV/HOUSING MANAGER 1 1 1 1 PLANNING ASSISTANT 1 1 1 1 PLANNING ASSOCIATE 1 1 1 1 PROJECT MANAGER 1 1 1 1 SR ADMINISTRATIVE ASSISTANT 1 1 1 1 COMM DEVELOPMENT DIRECTOR 0 0 0 1 Full-time Total 10 10 9 9 Part-time
INTERN 1 1 2 1 OFFICE AIDE III 1 1 1 1 PLANNING AIDE 1 1 1 1 Part-time Total 3 3 4 3 Community Development Total 13 13 13 12 41 42
5/1/2026
22 43 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Community Services Full-time ADMINISTRATIVE ASSISTANT I 1 1 1 1 COMMUNITY SERVICES COORDINATOR 5 5 5 4 DEPUTY COMM SVS DIRECTOR 1 1 1 1 HEAD COOK 1 1 1 1 RECREATION SERVICES SUPERVISOR 1 1 1 0 COMMUNITY SERVICES MANAGER 0 0 0 1 Full-time Total 9 9 9 8 Part-time ASSISTANT COOK 1 1 1 1 DAY CARE DIRECTOR 3 3 3 3 DAY CARE TEACHER 3 3 3 3 OFFICE AIDE I 1 1 1 1 RECREATION LEADER 35 35 35 35 RECREATION SITE COORDINATOR 9 9 9 9 Part-time Total 52 52 52 52 Community Services Total 61 61 61 60 44 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Finance
Full-time ACCOUNTANT I 0 0 1 1 ACCOUNTING TECHNICIAN II 2 2 2 2 ACCOUNTANT II 2 2 1 1 ACCOUNTING MANAGER 0 0 1 1 ASSISTANT FINANCE DIRECTOR 1 1 1 1 COMPUTER SERVICES TECHNICIAN 1 1 1 1 FINANCE DIRECTOR 1 1 1 1 GIS ANALYST 1 1 1 1
INFORMATION TECH ANALYST I 1 1 1 1
INFORMATION TECHNOLOGY MANAGER 1 1 1 1 PAYROLL SPECIALIST 2 2 0 0 PURCHASING MANAGER 1 1 1 1 SENIOR ACCOUNTANT 1 1 0 0 SR ADMINISTRATIVE ASSISTANT 1 1 1 1 PAYROLL ANALYST 0 0 1 1 PAYROLL SPECIALIST II 0 0 1 1 MEDIA PRODUCTION SPECIALIST 0 0 0 1 Full-time Total 15 15 15 16 Part-time CABLE PRODUCTION ASSISTANT 1 1 1 0 INTERN 1 1 1 1 USER SUPPORT SPECIALIST 1 1 1 1 Part-time Total 3 3 3 2 Finance Total 18 18 18 18
43 44
5/1/2026
23 45 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Fire
Full-time ADMINISTRATIVE AIDE 2 2 2 2 ASSISTANT FIRE CHIEF 3 3 3 3 FIRE CAPTAIN 15 15 15 15
FIRE CHIEF 1 1 1 1
FIRE ENGINEER 15 15 15 15
FIRE PROTECTION SPECIALIST 1 1 1 1
FIREFIGHTER 9 9 9 7
FIREFIGHTER/PARAMEDIC 27 27 27 29 MANAGEMENT ANALYST I 1 1 0 0 SR ADMINISTRATIVE ASSISTANT 1 1 0 0 DEPUTY FIRE MARSHAL 0 0 1 0 EXECUTIVE ASSISTANT TO THE FIRE CHIEF 0 0 1 1 Full-time Total 75 75 75 74 Part-time
FIRE PROTECTION SPECIALIST 2 2 1 1 DEPUTY FIRE MARSHAL 0 0 0 1 Part-time Total 2 2 1 2 Fire Total 77 77 76 76
46 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Human Resources Full-time HUMAN RESOURCES DIRECTOR 0 0 1 1 HUMAN RESOURCES MANAGER 1 1 1 1 HUMAN RESOURCES ANALYST I 1 1 1 1 SR HUMAN RESOURCES TECHNICIAN 1 1 1 1 HUMAN RESOURCES TECHNICIAN 0 1 0 0 Full-time Total 3 4 4 4 Part-time OFFICE AIDE III 1 1 1 1 Part-time Total 1 1 1 1 Human Resources Total 4 5 5 5 45 46
5/1/2026
24 47 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Police Full-time CODE ENFORCEMENT SUPERVISOR 1 1 1 1 COMMUNICATIONS MANAGER 1 1 1 1 COMMUNICATIONS SUPERVISOR 4 4 4 4 COMMUNITY SERVICES OFFICER 8 8 8 8 CRIMINAL JUSTICE RES ANALYST I 1 1 1 1 FORENSIC SPECIALIST SUPERVISOR 1 1 1 1
JAILER 6 6 6 6
LEAD JAILER 1 1 0 0 POLICE CAPTAIN 2 2 2 2 POLICE CHIEF 1 1 1 1 POLICE CORPORAL 17 17 17 17 POLICE LIEUTENANT 6 6 6 6 POLICE OFFICER 58 58 63 61 POLICE OFFICER RECRUIT 5 5 10 10 POLICE RECORDS MANAGER 1 1 1 1 POLICE RECORDS SPECIALIST I 5 5 3 3 POLICE RECORDS SPECIALIST II 2 2 4 4 POLICE RECORDS SUPERVISOR 1 1 1 1 POLICE SERGEANT 13 13 13 13 PUBLIC SAFETY DISPATCHER 8 8 8 6 SR ADMINISTRATIVE ASSISTANT 1 1 1 1 SR COMMUNICATIONS OPERATOR 4 4 4 4 VICTIM ADVOCATE 1 1 1 1 EXECUTIVE ASSISTANT TO THE POLICE CHIEF 0 0 1 1 POLICE EXECUTIVE ADMINISTRATOR 0 0 1 1 POLICE JAIL SUPERVISOR 0 0 1 1 SENIOR ADMINISTRATIVE ASSISTANT 1 1 0 0 POLICE ADMIN SERVICES MANAGER 1 1 0 0 Full-time Total 150 150 160 156
48 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Part-time OFFICE AIDE III 2 2 2 2 PD RESERVE COMMANDER 1 1 1 1 PD RESERVE OFFICER - LEVEL 1 1 1 1 2 PD RESERVE OFFICER - LEVEL 3 1 1 1 1 PD RESERVE SERGEANT - LEVEL 1 1 1 0 0 POLICE BACKGROUND INVESTIGATOR 3 3 3 3 POLICE CADET 9 9 9 9 PD RESERVE OFFICER - LEVEL II 1 1 2 2 PD RESERVE LIEUTENANT - LEVEL 1 0 0 0 1 Part-time Total 19 19 19 21 Police Total 169 169 179 177 47 48
5/1/2026
25 49 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Public Safety Full-time CODE ENFORCEMENT DIRECTOR 1 1 1 1 CODE ENFORCEMENT MANAGER 0 0 1 1 CODE ENFORCEMENT SUPERVISOR 1 0 0 1 CODE ENFORCEMENT OFFICER 4 4 4 9 Full-time Total 6 5 6 12 Part-time CODE ENFORCEMENT OFFICER 6 7 12 12 Part-time Total 6 7 12 12 Public Safety Total 12 12 18 24 50 Proposed Budget FY 2026-27

SCHEDULE OF POSITIONS
*Estimate
FY 2023- 24 Actual FY 2024- 25 Actual Estimated FY 2025-26 Proposed Budget FY2026-27 Public Works Full-time ADMINISTRATIVE ASSISTANT II 1 1 1 0 BUILDING MAINT LEAD WORKER 1 1 1 1 ELECTRICIAN I 1 1 1 1 ELECTRICIAN II 1 1 1 1 EQUIPMENT OPERATOR 1 1 1 1 FLEET SERVICES COORDINATOR 0 1 0 1 MAINTENANCE LEAD WORKER 2 2 2 2 MAINTENANCE SVCS COORDINATOR 3 2 3 1 MAINTENANCE WORKER II 22 22 22 23 MAINTENANCE WORKER III 4 4 4 4 MANAGEMENT ANALYST I 1 1 1 1 OFFICE ASSISTANT I 0 0 0 1 PUBLIC WORKS SUPERINTENDENT 1 1 1 1 STREET MAINTENANCE SUPERVISOR 0 1 1 0 PUBLIC WORKS DIRECTOR 0 0 0 1 PUBLIC WORKS DEPUTY DIRECTOR 1 1 1 0 SENIOR MAINTENANCE SUPERVISOR 1 0 0 0 MANAGEMENT ANALYST II 0 0 0 1 Full-time Total 40 40 40 40 Part-time MAINTENANCE ASSISTANT 1 1 1 0 OFFICE AIDE I 3 3 0 0 OFFICE AIDE III 0 0 2 1 Part-time Total 4 4 3 1 Public Works Total 44 44 43 41 49 50
5/1/2026
26 51 Proposed Budget FY 2026-27
$-
$1
$2
$3
$4
$5
$6
$7
$8
$9
FY 2024-25* FY 2025-26* FY 2026-27 Millions

OVERTIME (GENERAL FUND)
FY 2024-25* FY 2025-26* FY 2026-27
Police $ 4,242,099 $ 3,994,978 $ 1,784,674
Fire $ 3,572,434 $ 3,823,720 $ 1,510,205
Other $ 147,735 $ 141,170 $ 164,321
Total $ 7,962,268 $ 7,959,868 $ 3,459,200
*Estimate
52 Proposed Budget FY 2026-27
$-
$1
$2
$3
$4
$5
$6 Millions
UAL FY 2024-25* FY 2025-26* FY 2026-27
$-
$1
$2
$3
$4 Millions
Workers Comp
FY 2024-25* FY 2025-26* FY 2026-27
$-
$1
$2
$3
$4
$5
$6 Millions
General Liability FY 2024-25* FY 2025-26* FY 2026-27
$12
$12
$13
$13
$14
$14 Millions
Debt Service
FY 2024-25* FY 2025-26* FY 2026-27

GENERAL FUND
*Estimate
51 52
5/1/2026
27 53 Proposed Budget FY 2026-27
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
FY 2024-25* FY 2025-26* FY 2026-27 Revenues Expenditures Subsidy

SPORTSPLEX
Fiscal Year FY 2024-25* FY 2025-26* FY 2026-27
$ 589,940 $ 415,400 $ 558,100 Revenues
$ 1,313,960 $ 1 ,728,514 $ 1,338,793 Expenditures
$ 725,821 $ 871,967 $ 780,693 GF Subsidy *Estimate

TAN K YOU
Proposed Budget FY 2026-27 54

CITYWIDE LIGHTING AND MAINTENANCE DISTRICT
$(1,000,000)
$(500,000)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
Revenues Expenditures Surplus(Deficit)

ASSESSMENT RATES
YEAR RATE %
2016-17 $51.28 1.7%
2017-18 $52.29 2.0%
2018-19 $52.29 0.0%
2019-20 $53.34 2.0%
2020-21 $55.45 4.0%
YEAR RATE %
2021-22 $56.54 2.0%
2022-23 $57.68 2.0%
2023-24 $58.85 2.0%
2024-25 $60.00 2.0%
2025-26 $61.20 2.0%
Fiscal Year FY 2023-24 FY 2024-25* FY 2025-26*
$ 1,890,607 $ 1,938,983 $ 1,906,180 Revenues
$ 1,870,512 $ 2,035,826 $ 2,460,244 Expenditures
$ 20,095 $ (98,843) $ (554,064) GF Subsidy *Estimate
53 54
5/1/2026
28 KEY TAKE AWAYS
Proposed Budget FY 2026-27 55

THA N K YOU
Proposed Budget FY 2026-27 56
FY 2026-27 YEAR OF “RESET”
 Realigning “spending” to be confined to our “limited resources”  Exercising fiscal discipline
 Not relying on “one-time” revenues
55 56
5/1/2026
29 Thank you Staff for your
collaboration and
contributions!
Proposed Budget FY 2026-27 57 CAPITAL IMPROVEMENTS PROJECTS (CIP) (GENERAL FUND)
58 Proposed Budget FY 2026-27
FACILITIES $ 4,923,862
Dispatch Center - New Roof $ 41,009
Energy Efficiency Project $ 364,262
Fire Building Improvements $ 361,208
Police Building Repairs $ 659,292
Fire Station 1 (Temporary Facilities) $ 174,364
City Yard Renovations $ 230,742
Sportsplex Improvements $ 300,000
City Yard Roof $ 250,000
Facilities Repairs & Improvements $ 56,985
Emergency Generator at City Hall $ 150,000
City Hall Elevators $ 500,000
$ 300,000
City Council Chamber and ADA
Improvement
$ 36,000
Senior Center Audio/Visual
Improvements
Fire Station 3 - Renovation $1,500,000
PARKS $ 1,422,569
Park Pathway Lighting $ 79,312
Parks Restroom Improvements $ 259,081
Friendship Park Improvements $ 30,866
Security Cameras & Lights $ 903,620
Parks Security Cameras & Lighting $ 149,690
GENERAL/STREET $ 805,886
BKK Detention Basin $ 158,871
Cybersecurity/Network Upgrade $ 725,000
Pavement Management Plan $ 80,886
TOTAL GENERAL FUND CIPs
$7,152,316
57 58
2027
BUDGET

OPERATING & CAPITAL

IMPROVEMENT PLAN
2026-2027
City of West Covina
www.westcovina.org
27 UDGET

NG & CAPITAL

EMENT PLAN
27 est Covina
ovina.org
April 30, 2026
Honorable Mayor, Members of the City Council, and Citizens of West Covina:

I am pleased to present the Proposed Fiscal Year 2026-27 Budget for the City of West Covina and the Successor Agency to the Former Redevelopment Agency of the City of West Covina. The Budget provides the framework for providing services and programs to the community of West Covina. The services and programs included in the budget represent the delivery of core services and priorities. This document includes appropriations for the General Fund, Special Revenue Funds, Capital Projects Fund, and Enterprise Funds as well as both Operating and Capital Improvement Program (CIP) budgets.

The proposed budget demonstrates a financial plan for the next twelve months. The City has experienced economic recovery from the global pandemic and had revenue reach and surpass pre-pandemic levels. However, this economic boom has levelled off and is reflected in revenue while expenditures have continued to increase. Thus, fiscal due diligence is necessary.

This budget addresses immediate needs for our community. It has been conservatively designed to continue to adequately fund the City’s reserves. The municipal organization continues its primary focus on the public safety needs of the community, meeting infrastructure & regulatory requirements, and providing excellent service.

Citywide Summary
West Covina’s total projected operating and capital
improvement expenditures for the upcoming fiscal
year are over $148 million. Revenue for all fund types combined is over $162 million and includes Property Tax, Sales Tax, Revenue from Other Agencies, Charges for Services, Licenses & Permits, Fines & Forfeitures, and Revenue from Other Agencies.

In addition, the Capital Improvement Plan budget, totaling approximately $3 million for the next fiscal year, is included in the number above and is primarily funded from Special Revenue Funds and grants obtained from various funding sources.

Property tax remains the City’s largest revenue source and is projected to be almost $39.2 million. Sales Tax, the next largest Figure 1. City-Wide Revenue by Category
revenue source, has increased in the past few years to over $27.4 million. However, Sales Tax is expected to level off in the next fiscal year. City staff will continue to monitor sales tax quarterly and amend the budgeted numbers, as necessary. Overall, total revenues for the upcoming year are projected to increase by $11.5 million.

Total expenditures (excluding transfers) for all budgeted funds are estimated to be approximately $148 million, as shown in Figure 2 and Figure 3 below. Many funds make up the total budgeted amount, with the largest being the General Fund in the amount of nearly $85.8 million, or 58% of the City’s budget.

Salary and benefits are 42% of the City’s total budget, as depicted in Figure 2 below, which is up from last fiscal year due to the Unfunded Accrued Liability (UAL) pension payment due to the CalPERS in FY 2026-27. Additionally, it should be noted that salaries and benefits provided to the City’s employees continue to rise each year and must be monitored very closely as the City continues to identify alternatives for service delivery.

Figure 2. City-Wide Expenditures by Category Figure 3. City-Wide Expenditures by Fund General Fund
The General Fund provides basic services to the City (i.e. police, fire, planning, administrative services, and parks and recreation). The City’s primary financial goal is to provide an appropriate level of municipal services with the ability to adapt to local and regional economic changes, while maintaining and enhancing the sound fiscal condition of the City. The City’s General Fund continues to be negatively impacted by rising salary and benefits costs, the State’s elimination of redevelopment, and the economic challenges.

Staff continues to identify revenue sources and cost-cutting measures to offset these negative impacts.

At the close of each fiscal year, any revenues over expenditures are generally transferred to fund balance reserved to be used for one-time capital expenditures, reduction of General Fund debt service requirements, or unanticipated emergencies. Figure 4 shows changes to Fund Balance over a seven-year span.

Figure 4. General Fund, Fund Balance
General Fund Revenues
Total General Fund revenues are projected to exceed $99.7 million, representing an increase of approximately 3% ($2.9 million) over the FY 2025-26 estimate. This growth is primarily driven by higher Property Tax and Sales Tax revenues. Property Tax to increase 3% ($1.2 million) and Sales Tax is expected to rise by 3% ($0.8 million). Other Taxes and Charges for Services are projected to increase based on prior year actual trends.

General Fund Expenditures
General Fund expenditures (including transfers) for the FY 2026-27 are projected to exceed $99.7 million, which is an increase of approximately 6.0% ($5.0 million) over the FY 2025-26 estimate. The increase is primarily due to labor negotiations, rising benefits costs, which were offset by the reduction of approximately $4 million in overtime.

Figure 5. General Fund Expenditures by Category
Overtime continues to be an increasing burden on the City. The estimated General Fund overtime for FY 2025-26 is approximately $8.0 million not including Mutual Aide or FLSA overtime, which was primarily due to vacancies in both Police and Fire. FY 2026-27 overtime was reduced by $4.0 million since Police and Fire vacancies are anticipated to be filled by the end of FY 2025-26. Included in the proposed FY 2026-27 budget for overtime is $3.5 million of which Police accounts for $1.8 million (51%) and Fire is approximately $1.5 million (43%).

Figure 6. General Fund Overtime
Fiscal Challenges
Short-Term Factors
While the City expects property tax and other taxes to increase, sales tax revenue has leveled off. This budget has been developed with this in mind. Sales tax, which is the General Fund’s second-largest revenue source, is forecasted to increase by 3.0% over the coming year (over the estimated actuals of the current year). This, in Salaries
38%
Benefits
26%
Materials & Services
14% Overtime
9%
Allocated Costs
6%
PERS UAL Payment
4%
Utilities
2%
Fuel
1%
Other
7%
$0.15 $0.15 $0.14 $0.16
$3.28 $3.06 $3.55
$1.17
$3.93
$3.60
$3.62
$1.78
$7.36
$6.81
$7.31
$3.12
$0
$1
$2
$3
$4
$5
$6
$7
$8
-
1 2
3 4
5 6
7 8
Prior Year
Actuals
Current
Budget
Current Year Estimate Proposed
Budget
MillionsMillions
General Fund Overtime
Other Fire Police
comparison to the rise in the Consumer Price Index (CPI), which increased by approximately 3.4% over the last year.

It is important to note that many existing agreements call for an annual increase per CPI. The UAL payment and unfunded liabilities have also increased. Essentially, expenditures are increasing at a faster rate than revenues.

Four specific challenges affect the City’s annual budget:

1. Resident Engagement – Through civic engagement, resident and community partners define what services are valued. The result is a budget that better reflects local priorities. Inclusive, open, and collaborative budget processes and community declaration of principles help the municipal organization better provide essential services.

2. Accountability Through Oversight – Continued improvement of the City’s long-term financial health requires ongoing close attention to timely implementation of the City’s Financial Recovery Plan. Institutionalizing accountability in the recovery process enhances public trust in municipal governance.

3. Fiscal Prudence – Capital needs remain underfunded. Clearly, municipal facilities are not to standard. Maintenance of buildings, streets, and parks has been deferred and as a result services have suffered. Typically, assets run to failure, operate until they break down. For example, Fire Station No. 1, has been determined uninhabitable, forcing the City to setup up temporary quarters. The City has received some one-time funding to address critical immediate needs.

However, additional funding sources or alternative service delivery models need to be identified to address future issues.

4. Citywide Lighting and Maintenance District – Assessments collected and Citywide Maintenance District reserves do not cover the operations and maintenance of streetlights, trimming of street trees, and removal and replacement of diseased street trees. FY 2026-27 budget includes General Fund subsidy of $373,000.

Long-Term Factors
The FY2026-27 Proposed Budget is structurally balanced; however, expenditures are increasing at a faster pace than revenues. The City has attempted to attain fiscal sustainability into the future by finding economies and efficiencies in its operations. Like most California cities, West Covina has several unfunded liabilities.

This eliminated the City’s UAL in FY 2023-24; however, the UAL started in FY 2024-25. There is $4.9 million in Fiscal Year 2026-27.

Other Post Employment Benefits liabilities account for the second largest cost. This liability continues to rise and will need to be addressed in the long term.

Sportsplex
In 2021, the City took over operations of the Sportsplex, a recreation facility where amenities include softball fields, a pavilion, playgrounds, and restaurants. These operations are currently being subsidized by the General Fund. However, in the long-term, this complex offers opportunities to be self-sustaining and increase the local sales tax base.

West Covina Chamber
The City established a Chamber as a pilot program at the end of Fiscal Year 2023-24. Staff will be evaluating how to best serve the business community with the programs and services being managed and administered. The FY 2026-27 budget does not include General Fund expenditures for the ongoing execution of the chamber.

City Council Goals
The budget contains previously established City Council goals to guide the City. These goals will be instrumental in guiding the budget process. These overarching goals can be seen throughout the budget document as follows:

More information regarding these goals may be found later in this document.

Service Levels
The citizens of West Covina continue to expect a high level of service provided by the City. These services are paid for with local tax dollars and include police; recreation and community service programs for youth, adults, and seniors; park maintenance; street maintenance; transportation; engineering; building & safety; housing programs; planning & development; code enforcement; animal control; and environmental programs and services. Services levels are proposed to remain level across operations.

Included in the FY 2026-27 budget are new and reclassification of positions. In addition, services that were added in recent years are proposed to be maintained:
▪ Reclassification of a Deputy Community Development Director to a Community Development Director (Community Development Department)
▪ Reclassification of a Community Services Supervisor to Community Services Manager (Community Services)
▪ Elimination of a Community Services Coordinator (Community Services) Protect Public
Safety
Achieve Fiscal
Sustainability
& Financial
Stability
Address
Homeless
Issues
A Creative &
Active
Community
A Well-Planned
Community
Maintain Good
Intergovernme
ntal Relations
Expand
Economic
Development
Opportunities
Enhance City
Image &
Effectiveness
An Accessible
Community
▪ Addition of Deputy City Clerk (City Clerk Department) ▪ Reclassification of a Part-time Cable Production Assistant to a Media Production Specialist (Finance Department)
▪ Reclassification of two (2) Firefighters to two (2) Firefighters/Paramedics (Fire Department) ▪ Reclassification of a Deputy Fire Marshal to Part-time Deputy Fire Marshall (Fire Department) ▪ Addition of a Part-time Office Aide III (Human Resources Department) ▪ Addition of a Code Enforcement Supervisor (Public Safety Department) ▪ Addition of five (5) Code Enforcement Officers (Public Safety Department) ▪ Reclassification of a Deputy Public Works Director to Public Works Director (Public Works) ▪ Reclassification of Administrative Assistant II to Management Analyst (Public Works) ▪ Reclassification of Management Analyst I to Management Analyst II (Public Works) ▪ Reclassification of Maintenance Services Coordinator to Maintenance Worker II (Public Works) ▪ Reclassification of Part-time Maintenance Assistant to Part-time Office Aide III (Public Works) ▪ Elimination of three (3) Part-time Office Aide I (Public Works) ▪ Elimination of a Street Maintenance Supervisor (Public Works) ▪ Recreation and community service programs, including Sportsplex operations. ▪ Special Events, such as Electric Boba Tea Fest and Night Market, 4th of July, Egg Hunt, Let It Snow and Annual Tree Lighting, Festival of Frights, and Kartoberfest. ▪ Tree trimming and landscaping maintenance to prevent liability problems, reduce tree mortality, and improve urban forest health over the long-term.

Conclusion
Service levels are directly related to the income from which public expenses are met. Finding economies in municipal operations including privatization and reductions in the workforce, the City has made some progress toward the goal of attaining fiscal sustainability and positioning the City for long-term financial success. As the City enters an economic downturn, it is with conservative optimism that this budget is presented.

Acknowledgement
The preparation of this budget could not have been accomplished without the entire staff of the Finance Department. I would also like to express my appreciation to all members of all Departments who assisted and contributed to the preparation of this report. These are extremely challenging times for local government in which many difficult decisions must be made. Credit must also be given to the City Council for their interest and support in planning and conducting the financial operations of the City.

Sincerely,
Milan M. Mrakich
Milan M. Mrakich
Acting City Manager
Budget Guide
Purpose of the Budget Document
The Budget sets forth a strategic resource allocation plan and serves as a policy document, financial plan, operations guide, and communication device all in one.

The Budget:
 Determines the quality and quantity of City programs and services;  States expenditure requirements for the allocation plan and estimated available revenues to finance it;
 Sets targets and provides a means of measuring accomplishments against goals; and  Serves as a communication device for elected officials, the public, and the City organization that promotes the City’s vision and direction, fiscal health and vitality, and what the public is getting for its tax dollars.

Through the Budget Document, the City demonstrates its accountability to its residents, customers, and community.

Relationship Between Operating Budget & CIP
The Budget document is comprised of both the Annual Operating Budget and the Capital Improvement Budget. The development of the two budgets, however, takes place on two separate, albeit interrelated, tracks.

The Operating Budget is the complete budget used to finance all day-to-day operations and obligations of the City. The budget includes general government administration and operations, debt service, capital expenditures, and transfer payments for a particular fiscal year. The funding for this budget is derived from taxes, fees, licenses, fines, and inter-governmental revenues (state and federal).

The Capital Improvement Program (CIP) is a multi-year instrument that drives the identification, evaluation, and financing of capital infrastructure projects that are in need of renovation, repair and/or construction. Capital projects range from road maintenance or construction to the renovation of municipal buildings, recreation centers, water main and sewer system replacement. The CIP relates these capital project needs to the financial sources that will support their realization and the timeframe in which both the financing and work will take place. Capital improvement projects typically carry considerable future impact, meaning, they have a life span of at least five years or more. They are usually financed over a longer period, in effect spreading the cost of the project across a generation of users.

Long‐Range Financial Forecast
The Long-Range Financial Forecast provides long-term (five-year) context for annual decisions that are made with the annual budget and Capital Improvement Plan. The forecast is developed prior to the formation of the Proposed Budget 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.

Proposed Budget Page 1
Budget Guide
The City’s major revenue sources include property taxes and sales tax. Each of these revenue sources is driven by the growth of the local economy and the City’s population. This is also true of several of the City’s other revenue sources including fees, charges for service, franchise taxes, and licenses and permits.

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.

A complete copy of the proposed Long-Range Financial Forecast is included under the appendix.

Budget Process
The City of West Covina’s fiscal year begins each July 1st and concludes on June 30th. The development of the annual budget is comprised of distinct phases and requires a great deal of effort on the part of the City Council and all members of the City’s management team. The budget process starts with goals which the Council formally establishes early in the year.

Following that, a community survey seeking input on the budget is solicited and the long-range financial plan is updated. While these are going on, an internal budget kick-off meeting is held with a discussion on the technical and procedural aspects
of preparing the budget.

Departments have approximately
three weeks to prepare their lineitem budgets.

Once the initial line-item requests
are compiled, Finance staff works
with the City Manager and
departments to review the requests
and gain a high-level understanding
of the challenges facing the City and
specific departments, including gaps
between revenues and expenditures,
fund balance projections, and
department priorities.

Budget review meetings are then
held with each department to discuss the proposed budgets, including increases, reductions, or other significant changes, goals and objectives, and supplemental requests. Actions available for addressing budget gaps are discussed, along with the merits of the various work program components. Departments are then given the opportunity to amend their proposed line-item budgets and to address issues or concerns discussed in the budget review meetings.

Once the City Manager and department reviews have taken place, the Finance staff prepares the preliminary budget. The Finance Director presents the Proposed Operating and Capital Improvement Program (CIP) Budget to the City Council and the Community at a City Council meeting in May or early June. Specific policy issues, funding shortfalls, and major challenges are discussed, and recommended Council Goals
Established
Long Range
Financial Plan
Community
Survey
Development
Proposed
Budget
Community
Workshops
Final Review
Budget
Adoption
Proposed Budget Page 2
Budget Guide
changes are then incorporated into the budget. Meetings are held, as needed, to ensure that the budget accurately reflects the City Council’s objectives for the coming year until the final budget is adopted by the City Council.

After updating the Council regarding public input through the budget survey results and seeking final review, the budget is adopted. The Appropriations Limit is considered at the same time and requires its documentation to be publicly available at least fifteen days prior to the meeting.

The budget plays a crucial role in communicating to elected officials, City employees, and the public the City’s plans for the use of its resources. Although the City has made every effort to make the document as easy to navigate as possible, budgets are complex documents that can be difficult to grasp at first hand.

This section provides the reader with some basic understanding of the constituent components of a budget document.

FY2026-2027 Budget Schedule
* Appropriations Limit Calculation must be publicly available at least 15 days prior to approval.

January • Budget Survey
May 5th • Long-Range Financial Forecast Filed (Council Meeting) May 5th • Proposed Budget Presentation (Council Meeting) June 16th • Budget Adoption & Appropriations Limit* (Council Meeting) July 1st • New Fiscal Year Starts
Proposed Budget

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Budget Guide
Organization of the Budget Document
The Budget document is comprised of the following sections:

Budget Message
The Budget Message is a transmittal letter addressed to the Mayor, City Council, and Citizens of West Covina that introduces the annual budget. The Budget Message outlines the organizing principles of the budget and the assumptions on which the budget was developed. The Budget Message aims to provide the reader with highlights of the operating and capital budgets, and sufficient context to understand how and why the budgetary changes occurred between fiscal years.

Financial Information
This section provides the reader with an understanding of the City’s financial policies and budgetary practices. It describes the purpose of the budget, its development, reading the budget, and the financial and operational policies followed in the budget development and planning process. Additionally, this section provides a description of each of the City’s funds, details about the City’s debt, and includes the resolutions for the appropriations limit and adoption of the budget.

City Profile
The City Profile provides a snapshot of the City for which the Budget has been developed. The purpose of this section is to give the reader an at-a-glance look at the City’s organizational structure, demographic data, and other statistics. It also includes a matrix illustrating department/fund relationships.

Budget Summaries
The budget summaries section is the nuts and bolts of the Budget. It provides the following information:

Summary of Citywide revenue and expenditures, Changes in Fund Balance, Operating Transfers and an overview of the General Fund, including a detailed schedule of revenue.

Department Narratives
The Department Narratives contain budget information for the basic organizational units of the City, its departments within the General Fund. Each department narrative presents the following information:

Mission Statement – Each department has formulated a mission statement that presents the “what, for whom, and why” the department exists.

Department Summary – Summary of the department’s areas of responsibility and major business activities.

Organizational Chart – Overview of the department’s basic organization and positions.

Goals and Objectives – Departments are comprised of smaller organizational units that allow the department to attain its mission.

Accomplishments – This section lists a department’s achievements over the past fiscal year.

Performance Measures – The table provides Key Performance Indicators for the department.

Expenditures by Category – The table provides information on budgeted operating expenditures organized by personnel and maintenance and operations.

Expenditure Summary by Division – These tables provide budgeted expenditures by division.

Proposed Budget Page 4
Budget Guide
Capital Improvement Program
This section looks at the City’s five-year Capital Improvement Program (CIP), funding sources, project descriptions, and the specific projects being funded in the current budget year.

Other Funds
Debt Service
This section provides a summary of the City’s debt service including a detail of obligations due in the coming fiscal year.

Other Funds
This section provides a summary of all other City funds.

Appendix
Schedule of Positions
The Schedule of Positions section includes the titles of the Full Time Equivalent (FTE) positions authorized for each department. A comparative table that provides four years of data is also presented in this section, along with a summary of changes from the prior year amended to the current year adopted.

Glossary of Terms & Acronyms
Budget documents may be difficult to read and may contain terms unfamiliar to the reader. This section covers key terms used throughout the budget document and in the budgeting process in general.

Long-Range Financial Forecast
A copy of the Long-Range Financial Forecast provided.

Gann Limit (Inserted Following Approval)
This section includes a copy of the approved Appropriations Limit Calculation Fiscal Year and corresponding Resolution. Article XIIIB of the California Constitution imposes an appropriations limit on units of state and local governments. In response to a perception that government spending was increasing without any controls, the voters passed Proposition 4, "The Gann Initiative," which is now included in the California Constitution as Article XIIIB. This article limits the amount of appropriations (related to tax proceeds) that state or local governments can establish each year.

Budget Resolution (Inserted Following Budget Adoption)
This section includes a copy of the approved budget resolution.

Proposed Budget Page 5
Financial Policies
Budgetary Control and Policies
Budgetary control is exercised by:
- The annual budget adopted by the City Council.
- Formal budgetary integration within the accounting system. - Quarterly financial reports presented to the City Council. - The encumbrance of estimated purchase/contract amounts prior to the release of purchase orders to vendors.
- Properly and adequately documented City Council approved budget adjustments to expenditure appropriations and revenue estimates.
- Monthly review of departmental expenditure reports comparing budget to actual amounts; and - The established review process of carryovers in which departments are requested to submit justification for any requested purchase order (PO) carryovers.

The City Council approves each year’s budget submitted by the City Manager prior to the beginning of the fiscal year. Public meetings are conducted prior to its adoption by the City Council. It is the City Council’s goal to adopt an annual balanced budget, a budget in which current revenues equal recurring expenditures. The City Manager has authority to adjust the amounts appropriated within the funds and activities of a fund, provided, however, that the total appropriations for each fund may not exceed the amounts provided in the budget resolution. The City Manager is also authorized to approve continuing appropriations at year-end for capital improvement projects and other expenditures previously approved by the City Council.

Budget Amendment Procedures
The City’s operating budget may be amended by three methods: 1) purchase order carryovers, 2) administrative carryovers approved by the City Manager, and 3) City Council action. Under all methods where appropriations are increased, funds must be available to match the request.

Administrative Carryovers
At the end of each fiscal year, the Finance Department requests that each department review its budget for items or programs for which any planned expenditure is pending. This may include a project which has been initiated, or an item ordered but not received.

The Finance Director determines the merit of any requests and ensures that adequate funding is available.

Recommendations are then presented to the City Manager, who in turn determines which requests will be approved. Approved carryover requests increase the department’s budget appropriation in the new fiscal year.

City Council Action
Throughout the year, the City Council considers departmental requests for additional appropriations to fund activities not included in the original Adopted Budget.

CIP Carryovers
Every year, staff reviews each capital project and carries forward prior year appropriations for projects that have not been completed or for which long-term funding is being accumulated. The carryovers are Proposed Budget Page 6
Financial Policies
managed administratively and are not included as part of the current year’s CIP Budget. Projects funded in prior years, but not started, are reviewed to determine whether such projects continue to be City Council priorities. The budget for any project that has not been started and is no longer a City Council priority is made available for other projects.

Cash And Investment Policies
The City’s cash and investments are reported at fair value. Changes in fair value that occur during a fiscal year are recognized as interest revenue reported for that fiscal year. Interest revenue includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation or sale of investments.

Cash accounts of all funds are pooled for investment purposes to enhance safety and liquidity while maximizing interest earnings. Interest revenue earned by the pooled investments is allocated to the various funds based on each fund’s average monthly cash and investment balance.

Reserve Policy
To prudently protect the fiscal solvency of the City, it is important to maintain some minimum level of reserves. Reserves are important to mitigate the negative impact to revenues from economic fluctuations, to fund unforeseen expenditure requirements, to provide a minimum level of cash investment interest revenue, and to avoid the need to borrow for cash management purposes. The General Fund Reserve is currently $7.5 Million above the reserve policy limit of 18% of operating expenditures.

Capital Assets
Capital assets (including infrastructure) greater than $5,000 are capitalized and recorded at cost or at the estimated fair value of the assets at the time of acquisition where complete historical records have not been maintained. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

Capital assets include public domain (infrastructure) general fixed assets consisting of certain improvements including roads, curbs and gutters, streets and sidewalks, medians, sewers, and storm drains.

Gann Limit
The adoption of the appropriation limit occurs annually to comply with the California Constitution, Article XIIIB (as amended) and Government Code Section 7910. The Gann Limit restricts annual expenditures the City may appropriate. If certain proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or refunded to the taxpayers. The City’s tax proceeds are projected to be less than the established appropriation limit.

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Proposed Budget
Financial Structure
The City provides a full range of services to its citizens. These include police, fire, emergency medical, street construction and maintenance, traffic signalization, parks, recreational, cultural, and social, planning, building and safety, economic development, environmental, and general administrative services.

Services are categorized into a departmental structure to afford similarity in services provided.

Departments may receive funding from one or more funds. Through the budget process and ongoing activity, the City Council oversees the operation of the City, and sets forth community priorities and policies to be implemented by the City Manager. The City Manager directs the Department Heads in the administration of City programs and service delivery. The City Manager establishes administrative policies in areas under his purview.

To monitor and evaluate departmental effectiveness, a project-performance program is utilized. Under this program, each department sets forth projects and programs to be undertaken during the fiscal year.

Projects and programs may be one-time (with a specific completion date) or ongoing programs. A listing of each department’s projects and programs is submitted at the beginning of the fiscal year as an overview of the department’s work program. This information is compiled in the budget document and provides a detailed overview of the City’s work program for the fiscal year.

The more significant departmental projects and programs provide the basis for the departmental goals and objectives, and workload indicators included in the departmental budgets. Departmental work programs are updated periodically. Completed projects, completion dates, new projects undertaken, as well as specific actions completed in providing ongoing programs, are established, and reviewed. This process provides an ongoing measure of departmental activity and effectiveness in meeting the City Council’s priorities.

Basis of Accounting and Budgeting
The City’s accounting system is organized and operated on a “fund basis” under which each fund is a distinct self-balancing accounting entity. A fund is “an independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created.” Funds are established for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, legal restrictions, or limitations on the revenue source.

The City’s annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP) and provides for the general operation of the City. The modified accrual basis of accounting is used for governmental fund types and the accrual basis of accounting is used for proprietary fund types. The City Manager is authorized to transfer budgeted amounts between departments to ensure adequate and proper standards of service. Budgetary revisions, which increase the combined appropriations in individual funds, must be approved by the City Council. The budgetary level of control is at the departmental level.

Budgets for Governmental Funds are adopted on a basis consistent with GAAP. The budgetary basis of accounting is the same as the basis of accounting for auditing purposes. The City does not budget for all component units that are accounted for in the Annual Comprehensive Financial Report (ACFR).

Proposed Budget Page 8
Financial Structure
City funds are classified into three broad categories:

Capital Improvement Program
Each year, the City Council adopts a Capital Improvement Program (CIP), which identifies all of the major projects to be undertaken to improve facilities and infrastructure within the City. During the fiscal year, a separate CIP document that reflects the current year program and proposes a program of prioritized projects for the next five years is prepared.

Department Heads submit all proposed projects for their department in the foreseeable future, along with their best cost estimate. The request includes the year a project will commence, any funding sources that may be available with either future sources or ones which might have been previously designated, justification for the project, and ongoing costs expected to occur after the project has been completed.

The CIP budget team then compiles the information and presents a draft CIP program to the City Council.

Projects are prioritized based on City Council and staff input. Additional projects may be approved during the year by City Council action.

Capital projects may be funded from a variety of funds, with most projects funded from restricted funds.

Allocated Costs
As part of the City’s effort to incorporate stronger cost accounting controls and methods, the cost of operating certain departments is allocated to user departments. This process is used to fund those departments that provide inter-departmental services. This allows these departments to operate in a manner similar to an Internal Service Fund.

Allocated departments include fleet maintenance and replacement, insurance costs and workers’ compensation. Fleet maintenance is budgeted based on a three-year average of the department’s actual service usage and allocated based on actuals. Insurance and worker’s compensation are based on projections from the California Joint Powers Insurance Authority (CJPIA). Vehicle replacement is budgeted based on the vehicle or equipment’s replacement cost divided by the life of the asset.

Governmental
• Include activities usually
associated with typical or
local government
operations.
• Ex. General Fund, Special
Revenue, Debt Service,
and Capital Improvement
Projects
Proprietary
• Financed and operated in a
manner similar to private
business enterprises,
where the intent is to
recover the cost of
providing goods and
services from user charges.

Fiduciary Funds
• Utilized in situations where
the government is acting in
a fiduciary capacity as a
trustee or agent.

Proposed Budget Page 9
Overview of City Funds
A number of different funds are utilized to account for the City, the Successor Agency to the Former Redevelopment Agency, and the West Covina Housing Authority financial resources. Funds are classified into the following fund types:
General Fund
Debt Service
Capital Projects
Special Revenue
Internal Services
Proprietary
Private Purpose Trust
The City has established multiple funds, under each fund type, to assist in accounting and record keeping for the City and outside agencies. The following funds are budgeted (appropriated) each year.

General Fund (Fund 110)
The General Fund is the City’s largest single fund type and is used to account for unrestricted revenues.

The City’s General Fund is the main operating fund for non-restricted revenues, such as general taxes and fees. Appropriations may be made by the General Fund for City activities. This fund is used to account for basic City services such as police, fire, recreation, building, planning, and general administration.

Within the General Fund, the City maintains non-spendable (not available) and unassigned (available) reserves that represent the unappropriated fund balance.

Debt Service Fund (Fund 300)
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.

Capital Project Funds
Capital Projects (Fund 160)
The City Council established the fund to serve as the source of capital funding for CIP projects which include long-term improvement programs not accounted for in other funds.

Construction Tax (Fund 161)
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.

Information Technology (Fund 162)
The funds paid into this fund are to be used for information technology capital outlay projects.

Proposed Budget Page 10
Overview of City Funds
Development Impact Fees (Fund 16x)
The City receives one-time fees on new development to be used to cover costs of capital equipment and infrastructure required to serve new growth. The following funds have been established:
Fund 164 – Police Impact Fees
Fund 165 – Fire Impact Fees
Fund 166 – Park Impact Fees
Fund 167 – City Administrative Impact Fees
Fund 168 – Public Works Impact Fees
Park Acquisition (Fund 169)
The funds are to be utilized for new parkland acquisition and the development of new parkland.

Park Dedication Fees (Fund 17x)
The City receives fees from developers to fund recreation facilities. The City has been divided into eight park districts for the purposes of collecting revenue. These funds are used for qualified recreational purposes throughout the City. The following Districts have been established:
Fund 170 – Park District “A” Del Norte Park
Fund 171 – Park District “B” Palm View Park
Fund 172 – Park District “C” Orangewood Park
Fund 173 – Park District “D” Walmerado Park
Fund 174 – Park District “E” Cortez Park
Fund 175 – Park District “F” Galster Wilderness Park
Fund 176 – Park District “G” Shadow Oak Park
Fund 177 – Park District “H” Friendship Park
ARPA Local Recovery Funds (Fund 179)
This Special Revenue Fund accounts for the grant funds received from the American Rescue Plan Act.

Future Street Improvements (Fund 180)
This fund accounts for monies paid in-lieu of street rehabilitation improvements.

Special Revenue Funds
Asset Seizure (Funds 116, 117 and 118)
Asset Seizure revenues are received based on the City’s participation in drug-related asset seizures. Funds are received from federal (Department of Justice and Department of Treasury) and state agencies. These funds are restricted to uses that enhance the police department’s activities.

Air Quality Improvement Trust (Fund 119)
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.

Proposed Budget Page 11
Overview of City Funds
Proposition A Discretionary (Fund 120)
The city applies to Los Angeles County Metro Transportation for a Proposition A Discretionary Fund grant.

The funds are to be used to improve service or to coordinate transportation services.

Proposition A (Fund 121)
Under Proposition A, the City receives a portion of the ½ cent 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.

Proposition C (Fund 122)
Under Proposition C, the City receives a portion of an additional ½ cent sales tax approved for transportation-related programs in Los Angeles County. The funds may be used for certain capital projects or transportation projects similar to those allowed under Proposition A. Projects include street rehabilitation and reconstruction, traffic monitoring systems, congestion management and planning, bus shelter maintenance, Park-and-Ride lots, the City’s shuttle and Dial-A-Ride services and recreational transit services.

Gas Tax (Fund 124)
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.

Police Donations (Fund 127)
This fund accounts for donations received from various private donors to be used on expenditures related to various police programs.

Transportation Development Act (Fund 128)
Transportation Development Act funds are received throughout the County and may only be used for specific transportation development purposes. These funds are generally used by the City for sidewalk rehabilitation and construction, and the long-term transportation planning efforts within the City.

AB 939 (Fund 129)
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.

Bureau of Justice Assistance (Fund 130)
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.

Proposed Budget Page 12
Overview of City Funds
Community Development Block Grant (Fund 131)
This fund accounts for activities of the Community Development Block Grant received from the U.S.

Department of Housing and Urban Development, including monies received from this agency as part of the federal stimulus program.

Alcohol Beverage Control (ABC) Grant (Fund 138)
This fund accounts for grant revenue provided by the State of California, Department of Alcohol Beverage Control (ABC). This grant funds a minor decoy, shoulder tap programs and conduct informed merchants preventing Alcohol-Related Crime Tendencies (IMPACT) inspections. These programs target both ABC licensed premises and individuals who furnish alcohol beverages to the underage operators.

Hazard Mitigation Grant Program (HMGP) (Fund 139)
This fund accounts for grant revenue provided by Cal OES, which administers various Federal Emergency Management Agency (FEMA) programs aimed at disaster risk reduction.

Surface Transportation Program (STP) Local (Fund 140)
This fund accounts for Federal Highway Administration funds received through Caltrans 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.

LA County Park Bond (Fund 143 & 210)
These funds account for funding 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.

Highway Safety Improvement Program (HSIP) Grant (Fund 144) This fund accounts for the federal monies received with the purpose of achieving a significant reduction in traffic fatalities and serious injuries on all public roads. The HSIP requires a data-driven, strategic approach to improving highway safety on all public roads with a focus on performance.

Waste Management Enforcement Grant (Fund 145)
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.

Senior Meals Program (Fund 146)
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 meals.

Used Oil Block Grant (Fund 149)
The California Integrated Waste Management Board (CIWMB) provides funds for used motor oil recycling.

Inmate Welfare (Fund 150)
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.

Proposed Budget Page 13
Overview of City Funds
Public Safety Augmentation (Fund 153)
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.

COPS/SLESF (Fund 155)
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.

USDOJ COVID (Fund 156)
This fund accounts for grant revenue provided by the U.S. Department of Justice (DOJ) The Coronavirus Emergency Supplemental Funding (CESF) grant. Funds must be used for overtime, supplies, and services that are involved in the response to the coronavirus pandemic.

Beverage Container Recycling Grant (Fund 158)
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.

Summer Meals Program (Fund 159)
This fund comes from the Food and Nutrition Service (FNS) of the United States Department of Agriculture, which provides a free lunch to children on weekdays during the summer months.

Maintenance District Funds (Fund 18x)
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. Assessment districts currently established in the City include:
Maintenance District #1 (Fund 181)
Maintenance District #2 (Fund 182)
Maintenance District #4 (Fund 184)
Maintenance District #6 (Fund 186)
Maintenance District #7 (Fund 187)
Coastal Sage and Scrub Community Facilities District (Fund 183) 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).

Citywide Maintenance District (Fund 188)
This is the City’s most significant special assessment fund. Revenue 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.

Sewer Maintenance (Fund 189)
This fund supports the City’s street sweeping program and maintenance of the City’s sewer system.

Proposed Budget Page 14
Overview of City Funds
Auto Plaza Business Improvement District (Fund 190)
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.

General Plan Update (Fund 191)
This fund accounts for the General Plan and Zoning Code Update Surcharge which is designated to be used for future plan updates.

Measure W Stormwater (Fund 197)
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.

Department of Energy Efficiency & Conservation Block Grant (Fund 198) This fund accounts for the purchase of fully electric vehicles utilizing the Department of Energy Efficiency and Conservation Block Grant (EECBG) Voucher Program
Police Grant Funds (221)
These funds come from federal or state grants to provide funding for various public safety programs.

West Covina Chamber (222)
The West Covina Chamber of Commerce fosters economic growth, supports local businesses, and enhances community prosperity through advocacy, collaboration, and resources. The chambers funds come from business memberships based on tiers.

Charter PEG (Fund 205)
Charter Communications awarded the City a $150,000 Public Education Grant for several years. Due to changes in communications rules, no additional grant revenue is being received. The money remaining in this fund can only be used to make capital expenditures related to the City’s Public Access Channel.

OTS (Fund 207)
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.

Justice Programs (OJP) (Fund 208)
This fund accounts for grant revenue provided by Office of Justice Programs (OJP), within the U.S.

Department of Justice (DOJ). Currently, the only program is The Body-Worn Camera Policy and Implementation Program to Support Law Enforcement Agencies. Program grant funds must be used to for the purchase of body-worn cameras.

Art in Public Places (Fund 212)
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.

Proposed Budget Page 15
Overview of City Funds
Homeland Security Grant (Fund 218)
This fund accounts for grant revenue provided by the U.S. Department of Homeland Security. The Homeland Security Program (SHSP) grant funds must be used to replace and update Urban Search and Rescue equipment for technical rescue. Equipment obtained must be available under the California Disaster and Civil Defense Master Mutual Aid Agreement in consultation with various agencies.

WC Community Services Foundation (Fund 220)
This fund is used to account for the activity of the West Covina Community Services Foundation, a 501(c)(3) non-profit organization.

Measure R (Fund 224)
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).

CDBG – Measure R (Fund 225)
This fund accounts for grant revenue provided by U.S. Department of Housing and Urban Development.

Community Development Block Grant Coronavirus (CDBG-CV) funds must be used to prevent, prepare for, and respond to the coronavirus (COVID-19).

Various Non-Federal Grants (Fund 232)
This fund accounts for various Federal, State of California, and local grants that are restricted to expenditures for specific programs and projects.

Taskforce for Regional Auto Theft Prevention (TRAP) Grant (Fund 233) 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.

Officer Wellness & Mental Health (Fund 234)
This fund is for the Officer Wellness and Mental Health grant, which is funded by AB178, Chapter 45, Statutes of 2022, Item 5227-121-0001 and administered by the Board of State & Community Corrections.

Measure M (Fund 235)
Under Measure M, 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 M Funds for certain capital projects or transportation projects such as street rehabilitation and reconstruction, traffic monitoring systems, and congestion management and planning.

Measure A (Fund 236)
Under Measure A, the City receives a portion of a 1.5 cent per square foot parcel tax levied in Los Angeles County to help fund new parks and maintain existing ones. The City uses Measure A Funds for certain capital projects related to parks, such as rebuilding restrooms, updating park parking lots, and the Proposed Budget Page 16
Overview of City Funds
purchase of new playground equipment.

SB1 – Road Maintenance Rehab (Fund 237)
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.

Law Enforcement Tobacco Grant (Fund 238)
This fund accounts for grant revenue provided by the State of California under Proposition 56. Proposition 56 is the California Healthcare, Research and Prevention Tobacco Tax Act, which raised the tax on cigarettes and other tobacco products. Law Enforcement Tobacco grant funds must be used to fund the salary, benefits, and some overtime for a new “Tobacco” School Resource Officer (SRO) position for an estimated two years.

CA Bureau of Sate Community Corrections (Fund 239)
This fund accounts for grant revenue provided by California Board of State and Community Corrections (BSCC) which provides funds for Jailers to attend training for handling inmates with mental health issues.

Measure H (Fund 240)
This fund accounts for revenue and expenditures related to preventing and combat homelessness.

Accessibility Compliance Fund (Fund 241)
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 constructionrelated 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.

Sportsplex (Fund 242)
This fund accounts for activity at the West Covina Sportsplex, a recreation facility which amenities include softball fields, a pavilion, playgrounds, and restaurants.

Proposed Budget Page 17
Overview of City Funds
West Covina Housing Authority (Fund 820)
Under ABX1 26, the housing functions were transferred to the West Covina Housing Authority with the adoption of Resolution No. 2012-11 by the West Covina City Council on January 17, 2012. Accordingly, all rights, powers, duties and obligations related to the housing functions have been assumed by the Housing Authority and it may enforce affordability covenants and perform related activities pursuant to the applicable provisions of the Community Redevelopment Law.

ABX1 26 provides that the non-cash housing assets and obligations of dissolving redevelopment agencies ("RDAs") do not pass to the Successor Agencies formed to wind-down each RDA, but rather to the Housing Successor Agency. As such, decisions regarding such housing assets and obligations are not subject to approval by the Oversight Board of the Successor Agency.

This fund will accumulate loan repayments from homeowners and multi-family housing developers per agreements that were put in place using low- and moderate-income housing funds of the former Redevelopment Agency. Those funds, along with repayment of the Supplemental Educational Revenue Augmentation Fund loans that were previously made by the housing fund of the former Redevelopment Agency, will be used to continue to provide low- and moderate-income housing programs in compliance with state law regarding affordable housing.

Internal Service Funds
Insurance - General and Auto Liability (Fund 361)
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.

Insurance - Workers’ Compensation (Fund 363)
Funding for workers’ compensation is derived from a percentage of all salaries with different rates levied by the various employee categories.

Fleet Management (Fund 365)
The Public Works Department operates the fleet management function for the City which oversees the repair and disposal of City vehicles and heavy equipment. Revenue for the fleet management fund is generated through charges to operating departments. Each department that operates assigned vehicles is charged based on the departmental usage of the vehicles. Fleet management costs are reflected in each department’s line-item budget.

Vehicle Replacement (Fund 367)
This fund accounts for the replacement of vehicles to update the fleet and save on maintenance costs.

Retirement Health Savings Plan (368)
This fund accounts for the set-aside lump sum benefits for retiring employees.

Other Post Employment Benefit Plan (369)
This fund accounts for benefits other than pensions for retiring employees. The fund will be used to pay down our Other Post Employment Benefits (OPEB) liability.

Proposed Budget Page 18
Overview of City Funds
Enterprise Funds
Police Computer Service Group (Fund 375)
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.

Successor Agency
Successor Agency Redevelopment Obligation Retirement (Fund 810) The City’s Redevelopment Agency was dissolved as a result of ABX1 26, and the Successor Agency was subsequently created for the purpose of winding down the affairs of the former Redevelopment Agency.

The Successor Agency will receive allocations of property tax increment in amounts determined by the State Department of Finance (DOF) and deposited into the Redevelopment Property Tax Trust Fund (RPTTF) by the county. Those RPTTF allocations will then be used to pay the enforceable obligations.

Successor Agency Administration (Fund 815)
This fund is for all allowable administrative expenses of the Successor Agency, including salaries and benefits, legal costs, appraisals, consultants, and other administrative and overhead charges as well as support costs incurred for the Oversight Board.

CFD Debt Service (Fund 853)
This fund was established as part of the Fashion Plaza Expansion Project of the former Redevelopment Agency for issuing bonds to assist in the expansion of the leasable square footage and parking facilities of a regional shopping mall. The fund collects revenues from a special tax assessment on the property, as well as sales and property tax increment revenues generated on the property. Those revenues are used to service the principal and interest payments, and related costs of the outstanding bonds.

Proposed Budget Page 19
Fund Matrix by Department
Department / Fund Matrix Admin City Clerk Finance HR & Risk Comm.

Dev. Police Fire
Public
Works
Comm.

Srvcs.

General Fund 3 3 3 3 3 3 3 3 3
State & Federal Asset Forfeitures 3
Air Quality Improvement Trust 3
Proposition "A" 3 3
Prop. "A" Discretionary/Prop. "C" 3 3
State Gas Tax 3 3
Police Donations 3
Transportation Development Act 3
AB 939 3
Community Development Block Grant 3 3 3 3
Surface Transportation Program Local 3
LA County Park Bond 3 3
Waste Mgt Enforcement - Grant 3
Senior Meals Program 3
Used Oil Block Grant 3
Inmate Welfare 3
Public Safety Augmentation 3
Comm. Oriented Policing Services 3
Summer Meals Program 3
Maintenance Districts: #1, #2, #4, #6, #7 3
Coastal Sage And Scrub CFD 3
Citywide Maintenance District 3
Sewer Maintenance 3
Auto Plaza Improvement District 3
Charter PEG 3
Art In Public Places 3
WC Community Services Foundation 3 3
Senate Bill 1 - Road Maint. Rehab 3
Measure M/R 3
West Covina Housing Authority 3
Capital Projects 3 3 3 3 3
Construction Tax 3
Information Technology 3
Park Acquisition 3
Impact Fees (DIF) 3 3 3 3 3 3 3 3
Park Dedication Fees: "A" - "H" 3
Measure W 3
Debt Service - City 3
Workers' Comp. & General Liability 3
Fleet Mgmt. & Vehicle Replacement 3
Police Computer Service Group 3
Redevelopment Obligation Retirement 3 3
Successor Agency Administration 3 3
Community Facilities District Debt Srvc. 3 3
Proposed Budget Page 20
City Profile
History Of West Covina
The City of West Covina was incorporated in 1923 to prevent the City of Covina from establishing a sewage farm within the current city boundaries. The 507 residents of the area were mostly citizens who banded together to maintain local control of their land and were more interested in preventing the establishment of a sewage facility than in creating a city.

Walnut groves and orange groves continued to flourish during the following decades. The population in 1930 was 769 and blossomed to 1,549 in 1940. As a result of remarkable expansion during the post-World War II building boom, West Covina became America's fastest-growing city between 1950 and 1960, with the population increasing 1,000 percent from less than 5,000 to more than 50,000 citizens. The last two decades have continued to demonstrate steady growth. The number of residents expanded to a total of 107,037 as of the April 2024 Census.
1938 Today
The City of West Covina began the second half of the 20th century with exciting new developments and projects. The City Hall and Police facility were built in 1969 as the first phase of an example of a Joint Powers Authority in the County of Los Angeles. The Civic Center Joint Powers Authority, consisting of the County of Los Angeles and the City of West Covina, also completed a three-level parking structure in the Civic Center complex. The Civic Center complex includes the Los Angeles County Regional Library and the Citrus Municipal Court building and the City offices.

The first Redevelopment Agency project included a regional shopping center, the West Covina Fashion Plaza, with three major department stores and 150 shops in an air-conditioned, enclosed mall. It also included the revitalization of the older sections of the shopping center. The Fashion Plaza has provided the citizens of the San Gabriel Valley with convenient access to all shopping needs. In 1991 the mall was renovated adding a food court and additional shops, as well as the redecorating of the entire mall. The mall was renamed "The Plaza at West Covina." The Plaza opened a new 100,000 square foot wing in October 1993 featuring 50 new stores including a new Robinson's-May and interior renovation throughout The Plaza.

The Redevelopment Agency's efforts have also resulted in several major office buildings in the City, such as "The Lakes," in addition to two new community shopping centers, freestanding retail developments, restaurants, residential projects, and the Auto Plaza. West Covina looks forward to additional residential and commercial development during the coming decade as it continues to serve as one of the most progressive cities in the San Gabriel Valley.
1993
Plaza West Covina
Opened
1991
Mall Renovated
1969
City Hall & Police
Facility Built
1950-1960
America's Fastest
Growing City
1923
Incorporation
Looking east on
I-10/Hwy 99 in West
Covina
Proposed Budget Page 21
City Profile
Demographics
Calendar Personal Capita Annual
Year Income Personal Unemployment
(in
1,000s) Income Rate
2019 3,053,619 28,807 4.40%
2020 3,173,022 30,049 13.10%
2021 3,324,204 30,710 9.20%
2022 3,706,972 34,357 4.80%
2023 3,970,712 36,393 4.70%
2024 4,093,297 37,406 5.2%
White alone
10% Black or African
American
4%
Asian alone
31%
Native Hawaiian or
Other Pacific Islander
1%
Hispanic or
Latino
53%
American Indian
1%
Race
108 108 108 108 108 106 110 108 108 109 107
0 20
40 60
80 100
120
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Thousands
Population
Proposed Budget Page 22
City Profile
Top 25 Sales Tax Producers
Principal Property Taxpayers
Taxpayer Taxable Assessed
Value Rank
Percent of Total
City Taxable
Assessed Value
Plaza West Covina LLC 295,652,276 1 1.89%
GREF Eastland Center LP 202,023,184 2 1.29%
Colony at the Lakes 188,939,712 3 1.21%
Walnut Ridge Apartments LP 106,338,785 4 0.68%
CLPF 624 South Glendora Ave LP 101,663,637 5 0.65%
CLPF Verandas LP 95,804,498 6 0.61%
Envision WC MB RE LLC 89,371,290 7 0.57%
Twelve31 Partners LP 83,596,140 8 0.53%
TPA Nasch LLC 63,443,041 9 0.41%
Go West Covina Owners LLC 60,811,380 10 0.39%
76 Ashley
Furniture
Homestore
Audi West
Covina Azusa Arco Best Buy
Chick Fil A Crestview
Cadillac
Envision
Chrysler Dodge
Jeep Ram of
West Covina
Envision
Toyota Of
West Covina
Floor & Decor
Home Depot Macys Marshalls
Mercedes
Benz Of West
Covina
Mercedes
Benz Vehicle
Trust
Norm Reeves
Honda
Performance
Ford Plug In Auto Portos Bakery Reynolds Gmc
Ross Stater Bros Target Tesla Tow Industries
Proposed Budget Page 23
City Organizational Chart
Residents of West
Covina
City Clerk
(Elected)
City Council
(Elected) City Manager
Administration
City Clerk's Office
Public Safety
Comm. Services
Comm.

Dev.

Planning
Building
Engineering
Comm. & Econ.

Development
Finance Information Technology
HR/Risk Mgmt.

Fire
Police
Public Works
Assistant City
Manager
Assistant City
Manager/PIO
City Attorney
City Treasurer
(Elected)
Proposed Budget Page 24
City Council Goals
Goal setting helps an organization determine where it is going over the next year and beyond, how the organization is going to get there, and provides a path to get there, allowing for measurable achievements that confirm if we reached our goal or not. This is the City’s “Game Plan” for the future of the City. Goal setting helps the City manage public dollars and resources prudently by anticipating community needs, problems and concerns. Goals-based planning starts with focus on the organization's vision and values, then the selection of projects and programs to meet and achieve the goals.

Each year, staff reviews and updates the goals that have been completed and makes recommendations to the Council for future goals. The Council then considers staff recommendations during a City Council meeting. The following goals were approved by the Council in June 2024.

I. Protect Public Safety
 Continue to respond to the global COVID-19 pandemic.
 Manage and prepare for future pandemics by replacing and upgrading the heating, ventilation and air condition (HVAC) system and the existing roof for the Cortez Community & Senior Center with a filtration system that incorporates ultraviolet light that will reduce the risk of virus transmissions in enclosed spaces.
 Negotiate and execute regional automatic aid agreement with City of La Verne for fire emergency services.
 Negotiate and execute automatic aid agreement with Los Angeles County Fire Department.  With due regard to General Fund fiscal impacts, respond to California Department of Public Health (CDPH) proposed regulations. Seek provisional approval from CDPH for creation of a fiscally sustainable municipal health department. Prepare a Community Health Needs Assessment, Community Health Improvement Plan and other studies as may be required by CDPH and the Public Health Accreditation Board. Negotiate and execute agreement(s) for Health Department laboratory services.  Update the City's Emergency Management Program, including Community Emergency Response Team, Emergency Operations Center Training, Citywide CERT Training including “train the trainer” and Disaster Preparedness and Hazard Mitigation plans.  Monitor, manage, and as appropriate reduce Fire Department overtime expenditures.  Annual Police Department review intended to increase accountability and transparency.  Take delivery and place in service two (2) new fire pumper engines.  Develop specifications for and put out to bid for delivery of a new fire pumper engine (2026).  Work with Animal Care & Control to conduct the bi-annual canvass for pet licenses.  Continue to expand Police Officer visibility in the community by promoting neighborhood events like Coffee with a Cop.

Proposed Budget Page 25
City Council Goals
II. Achieve Fiscal Sustainability & Financial Stability  Maintain and monitor the City’s fiscal health.
- Continue to implement fiscal recovery and fiscal recovery plans. - Nurture local businesses and attract non-retail jobs. - Implement appropriate funding for landscape maintenance districts. - Review and update agreements for waste hauling, towing and facility use.  Maintain and promote employee relations.
 Employ known principles of risk management to address action items identified in the City Risk Management Evaluation.
 Make changes in ways the City conducts its business ensuring the needs of the City are met.

III. Address Homeless Issues
 Secure external funding, including San Gabriel Valley Housing Trust and County homeless funds.  Partner with area cities on a regional response to inadequacies of existing Measure H program.  Expand Mental Health Services for unhoused.
 Increase contact between Department of Mental Health and the unhoused population in West Covina.
 Work with other agencies/non-profit organizations to reduce the homeless count for West Covina.
 Work/Collaborate with other agencies/nonprofits to provide resources to the unhoused and reduce West Covina's homeless count.

IV. A Creative & Active Community
 Partner with community partners to co-host events with community partners.  Re-evaluate opportunities to weave the arts and local heritage into everyday life.  Develop a master calendar of community and City-sponsored events.  Review recreational opportunities at the equestrian center.

Proposed Budget Page 26
City Council Goals
V. A Well-Planned Community
 Update permit software.
 Implement a Rental Inspection Program.
 Obtain State Certification of the Housing Element Update.  Develop a Park Master Plan (long range planning tool).  Establish lights on Glendora Ave and Clean-up.
 Update and audit Landscape Maintenance Districts.
 Work towards implementing an Active Transportation Plan.

VI. Maintain Good Intergovernmental Relations
 Keep regulatory compliance with changing State and Federal regulations and laws (e.g., SB 1383, SB 9, CalRecycle, Department of Toxic Substances Control, State Housing and Community Development).
 Pursue external partnerships and grants.
 Reinforce the Library’s role in the community as a civic and cultural center.  Actively participate in the San Gabriel Valley Council of Governments.

VII. Expand Economic Development Opportunities
 Continue marketing efforts to expand and retain the business base.  Work with property owners to promote development in the community.  Focus efforts of the City’s Community & Economic Development Division on economic recovery and tourism through continued relationship building, research, and advocacy of development.  Reinforce West Covina’s brand as a great place to live, work and play in the San Gabriel Valley.  Establish a Business Improvement Association on Glendora Avenue.  Collaborate with Plaza West Covina mall ownership to develop a master plan for Plaza West Covina.
 Establish a West Covina Chamber of Commerce.
 Consider all options for the development of City owned parcels at the former BKK site.  Update the City's website.

Proposed Budget Page 27
City Council Goals
VIII. Enhance City Image & Effectiveness
 Bring all City facilities to standard.
- Identify potential projects for inclusion in the Capital Improvement Plan.  Enhance recreational and park opportunities in the community. - Enhance communication to residents through published newsletters, the website, and social media.
- Prepare the annual "State of the City" report.
 Implement the City's Active Transportation Plan.
 Make the community more verdant.
 Implement the master plan of street trees.
 Assess and as necessary upgrade the City's sewer collection system. - Implement the annual street paving program.
- Remove trash bins from parks.
- Replace bus shelters.
- Install a reader board for Sportsplex on Azusa.
- Work with Caltrans to clean up freeway on/off ramps.
 Complete a precise plan for the new Fire Station #1.
 Establish a weekly street sweeping schedule.
 Prepare and approve a Traffic Signal Maintenance Agreement.

IX. An Accessible Community
 Establish a Disability Advisory Commission.
 Consider implementation of best practices as recommended by the U.S. Conference of Mayors Disability Employment Working Group: Disability Employment Working Group.  Review Best Practices in Disability Employment.
 Review City Development Codes and Current Practices on Accessible Urban Development: Good Practices of Accessible Urban Development.
 Establish and implement an ADA Transition Plan.

Proposed Budget Page 28
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Revenue
Property Tax 39,476,334 41,872,995 42,623,244 43,405,984 44,786,344 2,163,100 Sales Tax 26,222,939 25,812,284 26,500,000 26,600,000 27,398,000 898,000 From Other Agencies 18,474,823 16,404,567 12,556,932 16,530,708 25,091,291 12,534,359 Other Taxes 20,242,784 20,321,402 21,228,640 20,229,591 20,806,338 (422,302) Charges For Service 18,004,438 20,637,941 17,644,933 19,436,619 18,882,510 1,237,577 Interdept Charges 7,724,271 9,589,787 11,591,706 11,591,706 12,447,214 855,508 Use of Money & Property 7,027,824 6,796,863 5,415,686 5,110,041 5,509,806 94,120 Licenses & Permits 2,822,757 3,027,649 4,101,000 3,399,700 3,484,220 (616,780) Other Revenues 1,267,022 2,387,817 295,500 2,296,557 1,626,080 1,330,580 Fines & Forfeitures 1,077,341 1,114,492 1,749,600 1,039,070 1,068,730 (680,870) Sales 692,994 692,994 302,100 665,300 663,330 361,230
Capital Assets - 171,400 - 171,400 171,400 -
Fees 90,151 94,272 96,500 96,500 106,600 10,100
Revenue Total 143,123,676 148,753,062 144,277,241 150,573,176 162,041,862 17,764,622 Expenditures
Salaries & Benefits 58,047,095 62,836,982 71,897,765 66,862,471 72,801,007 901,630 Materials & Services 43,872,139 38,892,041 45,554,594 41,438,743 44,559,210 (995,384) Debt Service 16,873,499 17,382,702 17,133,711 17,091,533 16,536,676 (597,035) Allocated Costs 5,564,845 6,761,286 6,916,209 6,927,248 7,869,608 953,399 Capital Assets 9,047,179 14,258,491 16,463,300 16,715,248 6,666,000 (9,797,300) Expenditures Total 133,404,756 140,131,502 157,965,579 149,035,243 148,432,501 (9,534,690) Transfer Out 22,161,113 18,352,822 17,220,698 15,811,400 15,747,105 (1,473,593) Transfer In 22,161,112 18,352,822 17,220,698 15,811,400 15,747,105 (1,473,593) Transfers Total 44,322,225 36,705,645 34,441,397 31,622,801 31,494,211 (2,947,186) Recurring Revenue 143,123,676 148,753,062 144,277,241 150,573,176 162,041,862 Recurring Expenses 124,357,577 125,873,010 141,502,279 132,319,995 141,766,501 Revenue Less Exp. 18,766,099 22,880,051 2,774,962 18,253,181 20,275,362 City-Wide Summary
Property
Tax
33%
Sales Tax
20%
Other
Taxes
15%
Charges
For
Service
14%
Revenue From
Other Agencies
0%
Interdept
Charges…
Licenses
& Permits
3%
Other
Revenues
6%
City-Wide Revenue by Category
Allocated
Costs
5%
Capital
Assets
5%
Materials
& Services
30%
Salaries &
Benefits
49%
Debt
Service
11%
City-Wide Expenditures by Category
Proposed Budget Page 29
FY2023-24
Actual
FY2024-25
Actual
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Revenue
General Fund 91,237,862 94,355,072 96,283,440 96,733,501 99,673,560 3,390,120 Special Revenue 33,644,975 35,167,602 32,821,975 35,557,704 45,193,845 12,371,870 Internal Service 8,300,835 12,399,277 10,469,796 11,498,440 11,306,374 836,578 Trust Funds 2,412,488 2,865,321 2,665,344 2,699,344 2,892,544 227,200 Debt Service 1,049,592 1,186,435 1,005,186 1,005,186 1,402,686 397,500 Capital Projects 5,784,931 2,086,360 729,400 2,413,701 909,524 180,124 Enterprise Fund 692,994 692,994 302,100 665,300 663,330 361,230 Revenue Total 143,123,676 148,753,062 144,277,241 150,573,176 162,041,862 17,764,622 Expenditures
General Fund 70,207,234 76,073,300 83,803,689 80,721,585 85,762,503 1,958,814 Special Revenue 24,041,036 33,953,614 44,993,946 39,671,983 29,881,000 (15,114,558) Debt Service 15,458,709 15,977,901 15,824,955 15,830,455 16,052,513 227,558 Internal Service 16,876,848 10,497,200 10,610,086 8,161,221 12,412,254 1,802,168 Capital Projects 5,631,529 2,484,176 793,400 2,842,561 2,969,364 2,175,964 Trust Funds 506,665 519,749 1,522,868 1,438,428 686,272 (836,596) Enterprise Fund 682,734 625,561 416,635 369,010 668,594 251,959 Expenditures Total 133,404,756 140,131,502 157,965,579 149,035,243 148,432,501 (9,534,690) The City-Wide budget is structurally balanced, as recurring revenues equal or exceed recurring expenditures Recurring Revenue 143,123,676 148,753,062 144,277,241 150,573,176 162,041,862 Recurring Expenses 124,357,577 125,873,010 141,502,279 132,319,995 141,766,501 Revenue Less Exp. 18,766,099 22,880,051 2,774,962 18,253,181 20,275,362 City-Wide Summary by Fund Type
General
Fund
61%
Special
Revenue
28%
Internal
Service
7%
Trust Funds
2%
Debt
Service
1%
Capital
Projects
1%
Enterprise
Fund
City-Wide Revenue by Fund
General
Fund
58%
Total
Special
Revenue
20%
Debt Service
11%
Total
Internal
Service
8%
Capital
Projects
2%
Trust
Funds
1%
Enterpris
e Fund
0%
City-Wide Expenditures by Fund
Proposed Budget Page 30
Summary of All Funds
Estimated
Fund
Balance
07/01/2026
Estimated
2026-2027
Revenue
Projected
2026-20267
Expenditures Tranfers In (Out)
Projected 2026-
2027 Surplus
(Deficit)
Projected
Fund
Balance
06/30/2027
General Fund
110 General Fund 25,958,071 99,673,560 85,762,503 (13,803,161) 107,896 26,065,967 TOTAL GENERAL FUND 25,958,071 99,673,560 85,762,503 (13,803,161) 107,896 26,065,967 Special Revenue Funds
116 State Asset Forfeiture 314,742 6,220 - - 6,220 320,962 117 Equitable Sharing-USDOJ 1,183,034 245,000 1,427,600 - (1,182,600) 434 118 Equitable Sharing-Treasury 4,349,552 72,350 3,712,000 - (3,639,650) 709,902 119 Air Quality Improvement Trust 494,454 155,700 400 - 155,300 649,754 120 Prop A Discretionary 848,829 109,700 - - 109,700 958,529 121 Prop A 1,911,680 2,781,892 3,050,000 - (268,108) 1,643,572 122 Prop C 2,638,454 2,444,472 2,285,092 - 159,380 2,797,834 124 Gasoline Tax 701,251 3,013,200 2,014,184 999,016 - 1,700,267 127 Police Donations 25,342 1,800 6,070 - (4,270) 21,072 128 Transportation Development Act 452,168 95,542 - - 95,542 547,710 129 AB 939 2,052,033 375,700 29,510 346,190 - 2,398,223 130 Bureau of Justice Asst. - 23,940 23,940 - - -
131 Community Dev. Block Grant 2,841,894 800,000 519,054 280,946 - 3,122,840 133 Safer Grant - - - - - -
138 ABC Grant - - - - - -
140 STP Local 2,360,211 - - - 2,360,211 2,360,211
143 LA County Park Bond (9,045) 75,830 - - 75,830 66,785 144 Highway Safety Improvement Program 9,709,272 (1,833,785) - - 9,709,272 7,875,487 145 Waste Mgt Enforcement Grant 824,125 39,059 56,926 - (17,867) 806,258 146 Senior Meals Program (61,510) 324,900 263,390 - 61,510 (0) 149 Used Oil Block Grant 3,747 16,000 1,730 - 14,270 18,017 150 Inmate Welfare 2,534 70 1,000 - (930) 1,604
153 Public Safety Augmentation (191,951) 901,940 820,418 - 81,522 (110,429) 155 COPS/SLESF 17,471 331,510 340,558 - (9,048) 8,423
156 USDOJ COVID - - - - - -
158 CRV Recycling Grant 93,588 - - - - 93,588
159 Summer Meals Program - - - - - -
179 ARPA Local Fiscal Recovery Funds - 329,494 329,494 - - - 181 Maintenance District #1 4,735,476 836,900 566,861 - 270,039 5,005,515 182 Maintenance District #2 1,449,577 363,200 363,346 - (146) 1,449,431 183 WC CSS CFD 510,585 122,410 148,600 (26,190) - 484,395 184 Maintenance District #4 2,163,227 1,209,390 1,197,638 - 11,752 2,174,979 186 Maintenance District #6 257,525 168,530 284,856 (116,326) - 141,199 187 Maintenance District #7 311,867 179,430 362,847 (183,417) - 128,450 Proposed Budget Page 31
Summary of All Funds
Estimated
Fund
Balance
07/01/2026
Estimated
2026-2027
Revenue
Projected
2026-20267
Expenditures Tranfers In (Out)
Projected 2026-
2027 Surplus
(Deficit)
Projected
Fund
Balance
06/30/2027
188 Citywide Maintenance District 232,091 1,906,180 2,460,244 373,000 (181,064) 51,027 189 Sewer Maintenance 18,980,189 4,721,470 2,621,117 2,100,353 - 21,080,542 190 Auto Plaza Improvement District 90,514 96,370 59,540 - 36,830 127,344 191 General Plan Update 313,944 140,000 - 140,000 - 453,944 197 Measure W Stormwater 5,497,273 1,471,620 917,134 554,486 - 6,051,759 205 PEG Fund 388 290 - - 290 678
207 OTS Grants (17,365) 101,620 35,120 - 66,500 49,135
208 Justice Programs (OJP) - - - - - -
210 LA County Grant - 1st District - - - - - -
212 Art In Public Places 773,483 15,530 - - 15,530 789,013 218 Homeland Security Grant (45,578) 153,578 108,000 - 45,578 - 220 WC Community Svcs Foundation 5,904 - 1,000 - (1,000) 4,904 221 Police Private Grants 1,000 - - - - 1,000
222 WC Chamber of Commerce 7,558 150 - - 150 7,708
224 Measure R 5,835,663 1,913,574 1,539,090 - 374,484 6,210,147 225 CDBG - R 3,445 - - - - 3,445
231 Advanced Traffic Mgt System - - - - - -
232 Non-Federal Grants - - - - - -
233 Taskforce Reg. Autotheft Prev. 31,478 - - - - 31,478 234 Officer Wellness & Mental Health 497 610 - - 610 1,107 235 Measure M 7,743,438 2,611,640 1,369,540 1,242,100 - 8,985,538 236 Measure A (1,200) 1,222,100 340,000 882,100 - 880,900 237 SB1 - Road Maintenance Rehab 5,131,586 3,061,700 1,000,000 567,200 2,628,900 7,760,486 238 Law Enforcement Tobacco Grant 214,179 - - - - 214,179 239 CA Bureau of State Comm. Corr. - - - - - -
240 Measure H 370,575 122,255 273,182 (150,927) - 219,648 241 CASP Certification & Training 122,872 3,390 - - 3,390 126,262 242 Sportsplex 1,800 558,100 1,248,864 690,764 - 1,800
820 Successor Housing Agency 18,944,560 158,100 432,150 (274,050) - 18,670,510 TOTAL SPECIAL REVENUE FUNDS 90,325,158 45,351,939 30,210,494 1,630,964 16,772,409 107,097,566 Proposed Budget Page 32
Summary of All Funds
Estimated
Fund
Balance
07/01/2026
Estimated
2026-2027
Revenue
Projected
2026-20267
Expenditures Tranfers In (Out)
Projected 2026-
2027 Surplus
(Deficit)
Projected
Fund
Balance
06/30/2027
Capital Project Funds
160 Capital Projects 7,831,724 - 2,555,000 - (2,555,000) 5,276,724 161 Construction Tax 242,502 6,300 - - 6,300 248,802
162 Information Technology 352,442 416,600 84,870 - 331,730 684,172 164 Police Facilities Dev. Impact Fees 149,308 - - - - 149,308 165 Fire Facilities Dev. Impact Fees 156,260 - - - - 156,260 166 Park Facilities Dev. Impact Fees 216,852 - - - - 216,852 167 Admin. Facilities Dev. Impact Fees 48,459 - - - - 48,459 168 PW Facilities Dev. Impact Fees 22,669 - - - - 22,669 169 Park Acquisition Fund 2,406,503 47,900 - - 47,900 2,454,403 170 PDF A - Del Norte 1,279,333 26,390 - - 26,390 1,305,723 171 PDF B Palm View 1,704,600 35,330 - - 35,330 1,739,930 172 PDF C Orangewood - Ca 1,752,695 37,140 - - 37,140 1,789,835 173 PDF D Walmerado-Cam. - - - - - -
174 PDF E - Cortez 86,620 1,750 - - 1,750 88,370
175 PDF F - Gal-Wogrov-Cam 344,150 6,910 - - 6,910 351,060 176 PDF G - S.O./Ging/Shakes - - - - - -
177 PDF H - Friendship 82,865 1,710 - - 1,710 84,575
180 Future Street Improvements 428,172 171,400 - 171,400 - 599,572 TOTAL CAPITAL PROJECT FUNDS 17,105,154 751,430 2,639,870 (1,888,440) - 15,216,714 Debt Service Fund
300 Debt Service - City 19,284,248 1,402,686 16,052,513 13,644,641 (1,005,186) 18,279,062 TOTAL DEBT SERVICE FUND 19,284,248 1,402,686 16,052,513 13,644,641 (1,005,186) 18,279,062 Proposed Budget Page 33
Summary of All Funds
Estimated
Fund
Balance
07/01/2026
Estimated
2026-2027
Revenue
Projected
2026-20267
Expenditures Tranfers In (Out)
Projected 2026-
2027 Surplus
(Deficit)
Projected
Fund
Balance
06/30/2027
Internal Service Funds
361 Self Insurance General/Auto Liab (453,097) 5,375,890 6,549,100 - (1,173,210) (1,626,307) 363 Self-Insurance Workers' Comp (3,660,887) 4,248,005 4,248,005 - - (3,660,887) 365 Fleet Management 263,938 1,615,149 1,615,149 - - 263,938 367 Vehicle Replacement 1,030,797 20,770 100,000 - 120,770 1,151,567 368 Retirement Health Savings Plan 377,825 7,580 0 0 7,580 385,405 369 Other Post Employment Benefits 1,942,129 38,980 - - 38,980 1,981,109 TOTAL INTERNAL SERVICE FUNDS (499,295) 11,306,374 12,412,254 100,000 (1,005,880) (1,505,175) Enterprise Funds
375 Police Enterprise 615,815 663,330 668,594 - (5,264) 610,551 376 Health Department - - - - - -
TOTAL ENTERPRISE FUND 615,815 663,330 668,594 - (5,264) 610,551 Private Purpose Trust Funds
810 Redevelopment Obligation Ret. 2,601,219 2,892,544 584,163 (1,675,698) 632,683 3,233,902 811 Successor Agency Merged DS (2,976,783) - - - - (2,976,783) 815 Successor Agency Admin. - - 100,809 103,254 2,445 2,445 853 CFD Debt Service 6,504,141 - 1,300 - (1,300) 6,502,841 TOTAL PRIVATE PURPOSE TRUST FUNDS 6,128,577 2,892,544 686,272 (1,572,444) 633,828 6,762,404 GRAND TOTAL 158,917,728 162,041,862 148,432,501 - 13,609,362 172,527,090 Proposed Budget Page 34
Fund Balance
FYE'21 FYE'22 FYE'23 Actual FYE'24 Actual FYE'25 Actual FYE'26 Est. FYE'27 Audited 6/30/2021
Audited
6/30/2022
Audited
6/30/2023
Audited
6/30/2024
Audited
6/30/2025
Estimated
06/30/2026
Projected
06/30/2027
General Fund
Nonspendable 4,009,651 3,380,136 3,358,665 3,356,089 2,961,855 2,601,219 2,601,219 Restricted 9,440 8,287 16,069 17,880 20,034 21,000 23,000 Assigned - - - - - - -
Unassigned 21,468,986 20,770,457 17,654,008 18,484,968 20,731,398 23,335,852 23,441,748 Total 25,488,077 24,158,880 21,028,742 21,858,937 23,713,287 25,958,071 26,065,967 Percent Change 33% -5% -13% 4% 8% 19% 10%
All other governmental funds:

Nonspendable 82,420 - 11,989 93,519 501,885 - -
Restricted 64,044,695 92,198,163 100,724,300 107,978,950 119,701,405 126,714,560 135,316,619 Assigned 1,786,815 9,687,492 6,601,977 7,617,849 8,487,928 7,831,724 5,276,724 Unassigned (1,158,958) (228,169) (164,865) (22,661) (2,270,655) - - Total 64,754,972 101,657,486 107,173,401 115,667,657 126,420,563 134,546,284 140,593,343 Percent Change 11% 57% 5% 8% 9% 16% 11%
Grand Total 90,243,049 125,816,366 128,202,143 137,526,594 150,133,850 160,504,355 166,659,310 Percent Change 16% 39% 2% 7% 9% 17% 11%
Summary of Major Changes
-
-
-
The term “Fund Balance” is used to describe the difference between assets (what is owned) and liabilities (what is owed) reported within a fund. The City has five components to its fund balance:

The City's CalPERS Unfunded Accrued
Liability (UAL) went from $3.3M in
FY2025-26 to $4.9M in FY2026-27.

General Fund Fund Balance is expected
to remain consistent next fiscal year.

The City will be utilizing special revenue
and CIP funds to invest in its
infrastucture and facilities bringing
down fund balances in other
governmental funds.

The City's Fund Balance policy requires a minimum unassigned fund balance of at least 18% of General Fund operating expenditures. At the end of the fiscal year, the annual excess revenue over expenditures in the General Fund is allocated as follows: 25% stays in General Fund reserves, 40% is transferred to the Capital Projects Fund, 10% is transferred to Vehicle Replacement Fund, and 25% goes to pay down Other Post Employment Benefits (OPEB) liability. If the reserve level ever falls below 18%, the City must amend this policy with a plan to rebuild it within three years.

Nonspendable
Inherently
nonspendable
Restricted
Externally
enforceable
limitations on
use
Committed
Self-imposed
limitations on
use
Assigned
Limitation
resulting from
intended use
Unassigned
Residual net
resources
$25 $24
$21 $22 $24 $26 $26
-
5 10
15 20
25 30
FYE'21
Actual
FYE'22
Actual
FYE'23
Actual
FYE'24
Actual
FYE'25
Actual
FYE'26
Est.

FYE'27
Proposed
Millions
General Fund Fund Balance
Nonspendable Restricted Assigned Unassigned
Proposed Budget

Page 35 ends

Changes in Fund Balance
Audited
Fund Balance
6/30/2025
Estimated
Fund Balance
6/30/2026
Projected
Fund Balance
06/30/2027
Projected
Change in
Fund Balance
6/30/2027
General Fund
110 General Fund 23,693,253 25,958,071 26,065,967 107,896 TOTAL GENERAL FUND 23,693,253 25,958,071 26,065,967 107,896 Special Revenue Funds
116 State Asset Forfeiture 302,142 314,742 320,962 6,220 117 Equitable Sharing-USDOJ 2,587,386 1,183,034 434 (1,182,600) 118 Equitable Sharing-Treasury 3,593,521 4,349,552 709,902 (3,639,650) 119 Air Quality Improvement Trust 587,254 494,454 649,754 155,300 120 Prop A Discretionary 826,929 848,829 958,529 109,700 121 Prop A 1,139,610 1,911,680 1,643,572 (268,108)
122 Prop C 2,839,554 2,638,454 2,797,834 159,380
124 Gasoline Tax 466,350 701,251 1,700,267 999,016
127 Police Donations 29,012 25,342 21,072 (4,270)
128 Transportation Development Act 30,768 452,168 547,710 95,542 129 AB 939 1,804,603 2,052,033 2,398,223 346,190
131 Community Dev. Block Grant 2,698,584 2,841,894 3,122,840 280,946 138 ABC Grant - - - -
143 LA County Park Bond (3,045) (9,045) 66,785 75,830
145 Waste Mgt Enforcement Grant 939,631 824,125 806,258 (17,867) 146 Senior Meals Program (61,510) - 61,510 (0)
149 Used Oil Block Grant 3,747 3,747 18,017 14,270
150 Inmate Welfare 3,434 2,534 1,604 (930)
153 Public Safety Augmentation 143,999 (191,951) (110,429) 81,522 155 COPS/SLESF 1 17,471 8,423 (9,048)
158 CRV Recycling Grant 93,588 93,588 93,588 -
181 Maintenance District #1 4,699,197 4,735,476 5,005,515 270,039 182 Maintenance District #2 1,315,493 1,449,577 1,449,431 (146) 183 WC CSS CFD 526,695 510,585 484,395 (26,190)
184 Maintenance District #4 2,192,538 2,163,227 2,174,979 11,752 Proposed Budget Page 36
Changes in Fund Balance
Audited
Fund Balance
6/30/2025
Estimated
Fund Balance
6/30/2026
Projected
Fund Balance
06/30/2027
Projected
Change in
Fund Balance
6/30/2027
186 Maintenance District #6 338,351 257,525 141,199 (116,326) 187 Maintenance District #7 440,180 311,867 128,450 (183,417) 188 Citywide Maintenance District 627,738 232,091 51,027 (181,064) 189 Sewer Maintenance 16,414,359 18,980,189 21,080,542 2,100,353 190 Auto Plaza Improvement District 53,574 90,514 127,344 36,830 191 General Plan Update 1,373,944 313,944 453,944 140,000 197 Measure W Stormwater 5,806,373 5,497,273 6,051,759 554,486 205 PEG Fund 13,988 388 678 290
207 OTS Grants (116,505) (17,365) 49,135 66,500
212 Art In Public Places 754,083 773,483 789,013 15,530 218 Homeland Security Grant (95,808) (45,578) 45,578 -
220 WC Community Svcs Foundation 225,094 5,904 4,904 (1,000) 221 Police Private Grants 1,000 1,000 1,000 -
224 Measure R 6,139,313 5,835,663 6,210,147 374,484
232 Non-Federal Grants (37,602) - - -
233 Taskforce Reg. Autotheft Prev. 6,169 31,478 31,478 - 234 Officer Wellness & Mental Health 3,114 497 1,107 610 235 Measure M 9,353,693 7,743,438 8,985,538 1,242,100
237 SB1 - Road Maintenance Rehab 6,374,490 5,131,586 7,760,486 2,628,900 240 Measure H 265,605 370,575 219,648 (150,927)
241 CASP Certification & Training 117,972 122,872 126,262 3,390 242 Sportsplex 1,800 1,800 1,800 -
820 Successor Housing Agency 19,470,160 18,944,560 18,670,510 (274,050) TOTAL SPECIAL REVENUE FUNDS 94,352,076 91,934,961 95,755,636 3,820,676 Proposed Budget Page 37
Changes in Fund Balance
Audited
Fund Balance
6/30/2025
Estimated
Fund Balance
6/30/2026
Projected
Fund Balance
06/30/2027
Projected
Change in
Fund Balance
6/30/2027
Capital Project Funds
160 Capital Projects 8,017,724 7,831,724 5,276,724 (2,555,000) 161 Construction Tax 252,802 242,502 248,802 6,300
162 Information Technology 517,342 352,442 684,172 331,730 164 Police Facilities Dev. Impact Fees 148,308 149,308 149,308 - 165 Fire Facilities Dev. Impact Fees 155,160 156,260 156,260 - 166 Park Facilities Dev. Impact Fees 314,352 216,852 216,852 - 167 Admin. Facilities Dev. Impact Fees 48,309 48,459 48,459 - 168 PW Facilities Dev. Impact Fees 22,569 22,669 22,669 - 169 Park Acquisition Fund 2,326,403 2,406,503 2,454,403 47,900 170 PDF A - Del Norte 1,279,333 1,279,333 1,305,723 26,390 171 PDF B Palm View 1,716,050 1,704,600 1,739,930 35,330 172 PDF C Orangewood - Ca 1,804,055 1,752,695 1,789,835 37,140 174 PDF E - Cortez 85,020 86,620 88,370 1,750
175 PDF F - Gal-Wogrov-Cam 335,550 344,150 351,060 6,910 177 PDF H - Friendship 82,865 82,865 84,575 1,710
180 Future Street Improvements 428,172 428,172 599,572 171,400 TOTAL CAPITAL PROJECT FUNDS 17,534,014 17,105,154 15,216,714 (1,888,440) Debt Service Fund
300 Debt Service - City 20,279,534 19,284,248 18,279,062 (1,005,186) TOTAL DEBT SERVICE FUND 20,279,534 19,284,248 18,279,062 (1,005,186) Proposed Budget Page 38
Changes in Fund Balance
Audited
Fund Balance
6/30/2025
Estimated
Fund Balance
6/30/2026
Projected
Fund Balance
06/30/2027
Projected
Change in
Fund Balance
6/30/2027
Internal Service Funds
361 Self Insurance General/Auto Liab (3,415,759) (453,097) (1,626,307) (1,173,210) 363 Self-Insurance Workers' Comp (4,036,309) (3,660,887) (3,660,887) - 365 Fleet Management 143,103 263,938 263,938 -
367 Vehicle Replacement 1,110,897 1,030,797 1,151,567 120,770 368 Retirement Health Savings Plan 368,325 377,825 385,405 7,580 369 Other Post Employment Benefits 1,893,229 1,942,129 1,981,109 38,980 TOTAL INTERNAL SERVICE FUNDS (3,936,514) (499,295) (1,505,175) (1,005,880) Enterprise Funds
375 Police Enterprise 319,525 615,815 610,551 (5,264)
TOTAL ENTERPRISE FUND 319,525 615,815 610,551 (5,264)
Private Purpose Trust Funds
810 Redevelopment Obligation Ret. 2,961,855 2,601,219 4,909,600 2,308,381 815 Successor Agency Admin. - - (100,809) (100,809)
853 CFD Debt Service 6,504,641 6,504,141 6,502,841 (1,300) TOTAL PRIVATE PURPOSE TRUST FUNDS 9,466,496 9,105,360 11,311,632 2,206,272 GRAND TOTAL 161,708,384 163,504,314 165,734,387 2,230,073 Proposed Budget Page 39
Transfer Summary
FY2023-24
Actual
FY2024-25
Actual
Original
Budget
FY2025-26
Estimated
FY2024-25
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Transfer In
110 184,564 154,998 1,555,888 192,250 134,344 (1,421,544) 146 - 71,396 - - - -
160 1,501,600 - - - - -
188 - - 373,000 373,000
237 567,200 567,200 567,200 567,200 567,200 -
242 871,611 725,821 917,627 871,967 690,764 (226,863)
300 14,473,338 14,952,039 13,829,983 13,829,983 13,644,641 (185,342) 361 2,216,300 1,631,368 - - - -
363 1,721,100 - - - - -
367 375,400 - 100,000 100,000 100,000 -
815 250,000 250,000 250,000 250,000 237,156 (12,844)
Transfer In Total 22,161,112 18,352,822 17,220,698 15,811,400 15,747,105 (1,473,593) Transfer Out
110 20,385,109 16,602,341 13,985,008 13,939,348 13,937,505 (47,503) 160 - - 1,400,000 - - (1,400,000)
810 1,591,441 1,595,484 1,679,802 1,679,802 1,675,698 (4,104) 815 184,564 154,998 155,888 192,250 133,902 (21,986)
Transfer Out Total 22,161,113 18,352,822 17,220,698 15,811,400 15,747,105 (1,473,593) Net Transfers (0) - - - -
Summary of Transfers
General Fund Transfers
Fund Transfer To
Transfer
From
Net
Transfers
Debt Service (300) 12,206,541 (12,206,541)
SB1 (237) 567,200 (567,200)
Sportsplex (242) 690,764 (690,764)
Vehicle Replacement (367) 100,000 (100,000)
Successor Agency (815) 133,902 133,902
Citywide Maint District (188) 373,000 (373,000)
Total 13,937,505 133,902 (13,803,603)
In FY2026-27, the General Fund transfers out $12,206,541 to the Debt Service Fund 300 for debt service payments, $567,000 to Fund 237 as City's Measure of Effort (MOE) for SB1 - Road Maintenance Rehab, and $373,000 to Citywide Maintenance District (Fund 188) for deficit.

The Successor Agency transfers out administration costs from Fund 815 (estimated to be $133,902) to the General Fund and transfers $1,438,542 to the Debt Service Fund from Fund 810 for the 2006 Bonds Debt Service payments.

Additionally, a transfer of $690,764 from the General Fund to the Sportsplex Fund 242 has been included as a placeholder.

Proposed Budget

Page 40 ends

FY2023-24
Actual
FY2024-25
Actual
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Charges For Service 8,503,455 9,788,854 8,957,830 9,889,665 10,264,680 1,306,850 Property Tax 34,653,005 36,517,499 37,345,400 37,978,200 39,167,900 1,822,500 Sales Tax 26,222,939 25,812,284 26,500,000 26,600,000 27,398,000 898,000 Other Taxes 9,984,854 9,981,370 10,534,000 10,308,131 10,797,930 263,930 Fines & Forfeitures 1,077,341 1,114,492 1,749,600 1,039,070 1,068,730 (680,870) Use of Money & Property 3,202,258 2,439,780 1,915,000 1,560,000 1,763,000 (152,000) From Other Agencies 3,405,209 4,282,526 3,847,000 3,127,625 2,896,200 (950,800) Interdept Charges 1,196,210 1,196,210 1,196,210 1,196,210 1,208,170 11,960 Other Revenues 169,835 194,409 137,400 1,634,900 1,624,730 1,487,330 Licenses & Permits 2,822,757 3,027,649 4,101,000 3,399,700 3,484,220 (616,780) Revenue Total 91,237,862 94,355,072 96,283,440 96,733,501 99,673,560 3,390,120 Expenditures
Allocated Costs 3,268,330 4,245,117 4,636,520 4,626,298 5,224,773 588,253 Benefits 17,860,675 18,813,565 21,595,716 19,655,054 22,123,844 528,128 Capital Assets 4,281 - 74,000 74,000 - (74,000)
Fuel 738,510 674,856 772,758 781,751 759,938 (12,820)
Maintenance & Repairs 73,238 118,503 167,800 149,700 198,700 30,900 Materials & Services 11,909,154 12,161,369 11,556,530 13,017,378 13,731,486 2,174,956 Mutual Aid Overtime 386,569 1,534,249 288,900 600,000 450,000 161,100 Overtime 6,859,483 7,647,146 7,141,254 7,589,870 3,459,200 (3,682,054) PERS UAL Payment - 1,647,387 3,384,366 3,271,950 4,655,819 1,271,453 Salaries 27,781,349 27,686,341 32,548,645 29,439,260 33,497,003 948,358 Utilities 1,325,646 1,544,766 1,637,200 1,516,324 1,661,740 24,540 Expenditures Total 70,207,234 76,073,300 83,803,689 80,721,585 85,762,503 1,958,814 Revenues Less Expenditures 21,030,627 18,281,772 12,479,751 16,011,917 13,911,057 Net Transfers (20,200,545) (16,447,343) (12,429,120) (13,747,098) (13,803,161) Net Change in Fund Balance 830,082 1,834,429 50,631 2,264,818 107,896 Beginning Fund Balance 21,028,741 21,858,823 23,693,253 23,693,253 25,958,071 Ending Fund Balance 21,858,823 23,693,253 23,743,884 25,958,071 26,065,967 Reserve Requirement (18%) 12,637,302 13,693,194 15,084,664 14,529,885 15,437,251 General Fund Summary
Salaries
39%
Benefits
26%
Materials & Services
16%
Overtime
4%
Allocated Costs
6% PERS UAL Payment
5%
Utilities
2%
Fuel…
Mutual Aid Overtime
1%
Maintenance & Repairs
0%
Other
4%

Page 41 ends

Proposed Budget
FY2023-24
Actual
FY2024-25
Actual
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Revenue
Community Development 4,652,573 5,070,762 6,629,900 5,314,100 5,499,080 (1,130,820) Finance 107,157 112,157 96,800 96,650 99,200 2,400
Fire 5,945,949 8,744,494 5,439,330 7,686,005 7,692,290 2,252,960 General Revenue 77,914,005 78,040,540 80,620,510 81,142,971 83,838,600 3,218,090 Police 1,558,434 1,606,665 2,505,100 1,771,665 1,775,830 (729,270) Public Works 1,059,744 780,455 991,800 722,110 768,560 (223,240) Revenue Total 91,237,862 94,355,072 96,283,440 96,733,501 99,673,560 3,390,120 Expenditures
Administration 1,688,010 1,994,065 2,138,973 2,358,255 2,100,009 (38,963) City Clerk 333,267 460,842 442,507 410,840 902,083 459,576 Community Development 2,918,952 3,000,329 2,861,871 2,830,372 2,707,271 (154,600) Community Services 2,482,431 2,635,576 2,721,240 2,718,272 2,642,449 (78,791) Finance 3,258,698 3,339,388 3,978,207 3,903,293 4,326,300 348,093 Fire 22,361,570 24,764,411 26,210,482 26,086,062 26,074,602 (135,880) Human Resources 722,156 808,664 871,100 927,910 1,019,489 148,389 Police 32,145,503 32,940,019 37,486,035 34,072,698 38,364,810 878,775 Public Safety 1,002,895 2,020,645 1,952,633 2,191,930 2,226,572 273,939 Public Services - 83 - - - -
Public Works 3,293,751 4,109,075 5,140,641 4,918,853 5,398,918 258,277 #N/A - 204 - 303,100 - -
Expenditures Total 70,207,234 76,073,300 83,803,689 80,721,585 85,762,503 1,958,814 Revenues Less Expenditures 21,030,627 18,281,772 12,479,751 16,011,917 13,911,057 Net Transfers (20,200,545) (16,447,343) (12,429,120) (13,747,098) (13,803,161) Net Change in Fund Balance 830,082 1,834,429 50,631 2,264,818 107,896 Beginning Fund Balance 21,028,741 21,858,823 23,693,253 23,693,253 25,958,071 Ending Fund Balance 21,858,823 23,693,253 23,743,884 25,958,071 26,065,967 Reserve Requirement (18%) 12,637,302 13,693,194 15,084,664 14,529,885 15,437,251 General Fund Summary by Department
Administration
3%
City Clerk
1% Public Safety
3%
Community Development
3%
Community Services
3%
Finance
5%
Fire
30%
Police
45%
Public Works
6%
Human Resources
1%

GENERAL FUND EXPENDITURES BY DEPARTMENT

Page 42 ends

Proposed Budget
FY2023-24
Actual
FY2024-25
Actual
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Property Tax 34,653,005 36,517,499 37,345,400 37,978,200 39,167,900 1,822,500 Sales Tax 26,222,939 25,812,284 26,500,000 26,600,000 27,398,000 898,000 Other Taxes 9,984,854 9,981,370 10,534,000 10,308,131 10,797,930 263,930 Charges For Service 8,503,455 9,788,854 8,957,830 9,889,665 10,264,680 1,306,850 Licenses & Permits 2,822,757 3,027,649 4,101,000 3,399,700 3,484,220 (616,780) From Other Agencies 3,405,209 4,282,526 3,847,000 3,127,625 2,896,200 (950,800) Use of Money & Property 3,202,258 2,439,780 1,915,000 1,560,000 1,763,000 (152,000) Other Revenues 169,835 194,409 137,400 1,634,900 1,624,730 1,487,330 Interdept Charges 1,196,210 1,196,210 1,196,210 1,196,210 1,208,170 11,960 Fines & Forfeitures 1,077,341 1,114,492 1,749,600 1,039,070 1,068,730 (680,870) Grand Total 91,237,862 94,355,072 96,283,440 96,733,501 99,673,560 3,390,120 Revenue Sources
General Fund Revenue Summary
The City’s major revenue sources include property, sales and other taxes (78% combined). Each of these revenue sources are driven by the growth of the local economy and the City’s population. This is also true of several of the City’s other revenue sources including fees and charges for service, and licenses and permits. ▪ Sales tax has increased slightly by 3%. While sales tax has spiked in prior years, HdL (revenue consultant) estimates it will flatten in the upcoming years.
▪ Other Taxes increased consistent with the Long-Range Financial Forecast: Franchise Tax increased by 3%, Transient Occupancy Tax increased by 3% (excluding one hotel), and Business License Tax increased by 3%. ▪ Based on anticipated tax rolls, Property tax increased by 3% over the end of year estimate.

Property Tax
39%
Sales Tax
27%
Other Taxes
11%
Charges For Service
10%
Revenue From Other
Agencies
3%
Licenses & Permits
4%
Other Revenues
6%
General Fund Revenue
Proposed Budget

Page 43 ends

FY2023-24
Actuals
FY2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Property Tax
Current Year Secured 15,347,040 16,161,250 16,816,800 16,807,700 17,311,900 495,100 Suppl In Lieu of VLF 14,881,607 15,592,416 16,060,000 16,216,100 16,703,000 643,000 Residual/Excess Tax Increment 4,424,358 4,763,834 4,468,600 4,954,400 5,153,000 684,400 Property Tax Total 34,653,005 36,517,499 37,345,400 37,978,200 39,167,900 1,822,500 Sales Tax
Sales & Use Taxes 26,222,939 25,812,284 26,500,000 26,600,000 27,398,000 898,000 Sales Tax Total 26,222,939 25,812,284 26,500,000 26,600,000 27,398,000 898,000 Other Taxes
Franchise 5,052,041 5,369,545 5,556,700 5,530,631 5,724,000 167,300 Business License Tax 2,800,100 2,669,071 2,854,000 2,694,300 2,775,100 (78,900) Transient Occupancy Tax 1,728,098 1,600,168 1,622,500 1,730,000 1,833,330 210,830 Documentary Transfer Tax 402,293 341,438 498,000 351,700 464,000 (34,000) Contractors License Tax 2,320 1,148 2,800 1,500 1,500 (1,300) Other Taxes Total 9,984,854 9,981,370 10,534,000 10,308,131 10,797,930 263,930 Charges For Service
Ambulance Services 4,609,007 5,942,649 3,923,923 6,200,000 6,324,000 2,400,077 Plan Check Fees 1,180,376 1,312,526 1,740,700 1,310,000 1,375,500 (365,200) Planning Filing Fees 362,698 452,774 435,400 435,400 440,000 4,600 EMS Treatment Fee 271,283 256,842 316,107 316,107 325,590 9,483 Fire Plan Check/Insp. Fees 272,590 284,880 362,600 200,000 290,000 (72,600) Facility Rental - Ccc 250,959 212,045 233,700 160,000 168,000 (65,700) Towing Franchise 174,758 144,546 222,000 150,000 150,000 (72,000) Recreation Classes/Programs - Ccc 210,211 131,313 140,400 131,500 132,000 (8,400) Plan Review Surcharge 128,945 147,912 194,400 100,000 125,000 (69,400) Waste Management Fees 96,889 100,145 88,100 102,000 105,060 16,960 Jail Booking 46,909 83,458 100,000 100,000 100,000 -
Police Reimbursements 48,479 92,518 74,300 74,300 74,300 - Service Fee - Credit/Debit Cards 67,300 72,481 68,000 68,000 69,800 1,800 Facility Rentals 38,178 48,204 71,800 33,880 67,600 (4,200) Fire Seminar 73,063 68,452 59,000 60,000 60,000 1,000
Rental - Roller Hockey 50,864 51,882 39,300 56,630 56,630 17,330 Recreation Classes 36,611 50,124 30,800 50,000 50,000 19,200 Permit Document Retention Fee 39,486 38,878 46,300 40,000 40,000 (6,300) Sportsplex Rentals 1,747 - 36,000 600 36,000 35,400
Admin Cost Recovery Fee 36,607 38,913 34,700 30,900 34,200 (500) General Fund Revenue
Proposed Budget Page 44
FY2023-24
Actuals
FY2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
General Fund Revenue
Park Shelter Rentals 40,523 32,925 35,100 31,000 31,000 (4,100) Senior Center Rentals 37,051 24,826 34,600 26,800 26,800 (7,800) Business License Processing Fee 35,006 35,852 24,800 24,800 25,500 700 Ground Emerg. Med. Trans. 49,289 277,900 - 25,000 (252,900) 25,000 Senior Excursions 25,384 22,192 21,700 21,700 21,700 -
Paid Parking - Civic Center 22,584 22,108 16,400 16,400 18,200 1,800 Senior Classes 22,043 18,090 15,900 15,900 15,900 -
After Hours Plan Check 11,862 16,685 22,400 15,000 15,000 (7,400) Facility Rentals - Shadow Oak 24,357 32,526 31,500 12,000 12,000 (19,500) Fire Emergency Incident Billing Fee 7,153 67,596 36,600 8,900 9,000 (27,600) Sports - Ccc 11,554 8,620 7,500 7,500 7,500 -
Misc Reimbursement 5,751 8,273 8,900 6,300 5,800 (3,100) Foreclosure Registration 4,875 1,875 23,600 5,000 - (18,600) Search Fees 4,146 4,006 4,300 4,300 4,300 -
Special Events 3,997 4,295 2,600 4,000 4,000 1,400
Graffiti Restitution 2,950 2,081 3,900 3,900 3,300 (600) Passport Services 4,165 3,815 6,400 3,200 3,200 (3,200) Street Address Change Review 3,594 2,401 2,200 2,200 2,200 - Fire Incident Report Copying 2,113 577 2,300 2,300 2,000 (300) Palm View After School Program 1,090 1,425 1,000 1,000 1,000 - Returned Check Fee 877 955 800 800 800 -
Senior Donations 506 1,694 700 700 700 -
Expedited Plan Check 75 587 600 300 600 -
Fire Life Safety Inspections 50 34 698 - 200 200
Clearance Letter & Process 370 3,470 200 200 200 -
Photocopying 33 10 100 50 100 -
Misc Reimbursements (46,499) 7 - - - -
Afterschool Program-Wescove - 27,000 - - (27,000) -
Afterschool Programs-Vine 172,900 166,700 83 - (166,700) - Charges For Service Total 8,503,455 9,788,854 8,957,830 9,889,665 10,264,680 1,306,850 Licenses & Permits
Building Permits 1,745,559 1,981,842 2,312,700 2,359,000 2,406,180 93,480 Electrical Permits 307,067 306,041 352,000 307,000 316,210 (35,790) Plumbing Permits 159,558 151,197 216,100 151,000 155,530 (60,570) Street Obstruction 127,866 123,884 226,500 125,000 125,000 (101,500) Encroachment 94,848 51,454 244,600 122,300 122,300 (122,300) Proposed Budget Page 45
FY2023-24
Actuals
FY2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
General Fund Revenue
Grading 70,150 110,558 105,300 90,000 90,000 (15,300)
Animal Control 81,159 76,072 74,900 84,000 84,000 9,100 Fire Permit Fees 35,772 67,889 56,800 70,000 70,000 13,200 Excavation 83,356 93,177 68,700 50,000 68,700 -
Driveway Approach 13,955 10,749 15,700 15,700 15,700 -
Onsite Improvements 89,053 8,042 91,100 10,000 10,000 (81,100) Other Licenses & Permits 4,797 154,000 3,819 6,900 (147,100) 6,900 Street Improvements (7,947) 116,500 6,748 5,000 - (111,500) Walls (Retaining, Overheight) 15,346 14,956 56,000 5,000 (51,000) 5,000 Sidewalk 484 1,716 1,600 1,600 1,600 -
A.C. & P.C.C. Paving 18,920 (878) 7,900 1,000 1,000 (6,900) Curb Drains, All Other Insp 181 585 500 500 500 -
Curb & Gutter 478 - 600 - 500 500
Sewer Maintenance - 100 - 100 100 -
Miscellaneous Sewer Facilities 1,952 - - - - -
Licenses & Permits Total 2,822,757 3,027,649 4,101,000 3,399,700 3,484,220 (616,780) From Other Agencies
Prop A Exchange 2,250,000 1,500,000 2,625,000 1,500,000 1,500,000 (1,125,000) Mutual Aid Cost Reimbursemen 2,048,315 495,583 321,000 690,000 473,500 152,500 School Resource Officer Reimb 288,172 189,782 306,000 308,640 317,900 11,900 Crossing Guard Aid 181,603 119,611 191,000 191,000 191,000 - St Motor Vehicle Lieu Tx 172,768 135,388 178,000 167,530 170,900 (7,100) Fire State Mandated Inspect 56,891 59,042 68,300 105,000 105,000 36,700 State Mandated Revenue 4,515 93,811 103,700 111,455 83,900 (19,800) P.O.S.T. 30,262 60,690 54,000 54,000 54,000 -
State Grant 1,302 - - - - -
From Other Agencies Total 3,405,209 4,282,526 3,847,000 3,127,625 2,896,200 (950,800) Use of Money & Property
Interest Income 1,560,188 1,110,973 1,145,000 960,000 1,160,000 15,000 Rent 602,386 598,681 770,000 600,000 603,000 (167,000)
Fair Value Adjustment 1,039,685 730,126 - - - -
Use of Money & Property Total 3,202,258 2,439,780 1,915,000 1,560,000 1,763,000 (152,000) Other Revenues
Miscellaneous 113,205 130,231 1,563,700 77,700 1,564,100 1,486,400 Advertising Revenue 26,152 31,506 28,600 28,600 30,030 1,430 Proceeds From Auction 18,076 2,260 18,000 30,000 18,000 - Proposed Budget Page 46
FY2023-24
Actuals
FY2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
General Fund Revenue
Final Map 9,576 23,039 13,100 10,000 10,000 (3,100)
Proceeds From Sale - - 1,900 - 1,900 1,900
Claims Settlements 550 600 600 - 600 600
Sale Maps/Plans/Documents 674 - 100 - 100 100
Contractual Reimbursement 2,276 6,100 - - - -
Other Revenues Total 169,835 194,409 137,400 1,634,900 1,624,730 1,487,330 Interdept Charges
Overhead 1,196,210 1,196,210 1,196,210 1,196,210 1,208,170 11,960 Interdept Charges Total 1,196,210 1,196,210 1,196,210 1,196,210 1,208,170 11,960 Fines & Forfeitures
Parking Code Fines 504,482 445,118 1,100,000 458,470 472,230 (627,770) Vehicle Code Fines 257,637 250,735 252,300 252,300 254,800 2,500 Late Payment Penalty 152,661 228,665 196,000 196,000 206,000 10,000 Vehicle Impound Fees 50,066 39,045 51,200 46,300 47,700 (3,500) Admin Citation-Comm Enhanceme 100,244 76,280 107,100 43,000 45,000 (62,100) Collection Agency Fee 13,512 41,181 28,000 28,000 28,000 - Administrative Citations (1,261) 33,468 15,000 15,000 15,000 - Fines & Forfeitures Total 1,077,341 1,114,492 1,749,600 1,039,070 1,068,730 (680,870) Grand Total 91,237,862 94,355,072 96,283,440 96,733,501 99,673,560 3,390,120 Proposed Budget Page 47
FY2023-24
Actuals
FY2024-25
Actuals
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Salaries & Benefits
Salaries 27,781,349 27,686,341 32,548,645 29,439,260 33,497,003 948,358 Benefits 17,860,675 18,813,565 21,595,716 19,655,054 22,123,844 528,128 PERS UAL Payment 1,647,387 - 3,384,366 3,271,950 4,655,819 1,271,453 Overtime 6,859,483 7,647,146 7,141,254 7,589,870 3,459,200 (3,682,054) Mutual Aid Overtime 386,569 1,534,249 288,900 600,000 450,000 161,100 Salaries & Benefits Total 52,888,076 57,328,688 64,958,881 60,556,134 64,185,866 (773,015) Materials & Services
Materials & Services 11,909,154 12,161,369 11,556,530 13,017,378 13,731,486 2,174,956 Utilities 1,325,646 1,544,766 1,637,200 1,516,324 1,661,740 24,540 Fuel 738,510 674,856 772,758 781,751 759,938 (12,820)
Maintenance & Repairs 73,238 118,503 167,800 149,700 198,700 30,900 Materials & Services Total 14,046,548 14,499,494 14,134,288 15,465,153 16,351,864 2,217,576 Allocated Costs
Allocated Costs 3,268,330 4,245,117 4,636,520 4,626,298 5,224,773 588,253 Allocated Costs Total 3,268,330 4,245,117 4,636,520 4,626,298 5,224,773 588,253 Capital Assets
Capital Assets 4,281 74,000 - 74,000 (74,000) -
Capital Assets Total 4,281 74,000 - 74,000 (74,000) -
Grand Total 70,207,234 76,073,300 83,803,689 80,721,585 85,762,503 1,958,814 General Fund Expenditure Summary
Salaries
39%
Benefits
26%
Overtime
6%
Overtime
4%
Materials &
Services, Capital
Assets
16%
Utilities, Fuel,
M&R
3%
Allocated Costs
6%
General Fund Expenditures by Category
Proposed Budget Page 48
FY2023-24 Actual
FY2024-25
Actual
Original
Budget
FY2025-26
Estimated
FY2025-26
Proposed
Budget
FY2026-27
Increase/
(Decrease)
Administration 1,688,010 1,994,065 2,138,973 2,358,255 2,100,009 (38,963) City Clerk 333,267 460,842 442,507 410,840 902,083 459,576 Community Development 2,918,952 3,000,329 2,861,871 2,830,372 2,707,271 (154,600) Community Services 2,482,431 2,635,576 2,721,240 2,718,272 2,642,449 (78,791) Finance 3,258,698 3,339,388 3,978,207 3,903,293 4,326,300 348,093 Fire 22,361,570 24,764,411 26,210,482 26,086,062 26,074,602 (135,880) Human Resources 722,156 808,664 871,100 927,910 1,019,489 148,389 Police 32,145,503 32,940,019 37,486,035 34,072,698 38,364,810 878,775 Public Safety 1,002,895 2,020,645 1,952,633 2,191,930 2,226,572 273,939 Public Works 3,293,751 4,109,075 5,140,641 4,918,853 5,398,918 258,277 Grand Total 70,207,234 76,073,013 83,803,689 80,418,485 85,762,503 1,958,814 General Fund Expenditure Summary by Department
Administration
3% City Clerk
1%
Community
Development
3% Community Services
3%
Finance
5%
Fire
30%
Human Resources
1%
Police
45%
Public Safety
3%
Public Works
6%
General Fund Expenditures by Department
Proposed Budget

Page 49 ends

General Fund
Administration Department
The Administration Department consists of three divisions: the City Council, City Manager, and City Attorney. The City Manager and City Attorney are appointed by the Council. The City Attorney is currently contracted out.

Organization Chart
City Council
Mission Statement
To provide policy leadership for the community and administration on all issues that affect the health, safety, and welfare for the City of West Covina.

Residents of West
Covina
City Council
City Manager
Assistant City
Manager
Assistant City
Manager
Assistant to the
City Manager
Executive
Assistant to City
Manager
Senior
Administrative
Assistant
City
Attorney
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 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
Proposed Budget Page 50
General Fund
Administration Department
About
The West Covina City Council is the governing body with the authority to adopt and enforce municipal laws and regulations. Members are elected by district to serve a four-year term. They consist of five City Council Members, which includes a Mayor who is appointed by the City Council to serve a one-year term.

The appointment is made on a rotating basis, based on seniority. There are no term limits for Council Members. City Council appoints members of the community to serve on the City’s various boards and commissions to ensure that a wide cross-section of the community is represented in City government.

The City Council also appoints the City Manager and City Attorney. The City Manager is the Chief Administrative Officer and is responsible for the operations of the City. The City Attorney serves as the City’s chief legal officer.

The City Council also serves as the Governing Board to the Successor Agency of the former West Covina Redevelopment Agency.

Expenditures
FY2023-24
Actuals
FY2024-25
Actuals
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Salaries & Benefits 60,527 131,061 201,959 181,900 209,596 7,637 Salaries 54,594 88,803 121,620 111,230 121,620 -
Benefits 5,933 42,258 80,339 70,670 87,976 7,637
Materials & Services 33,251 51,283 39,600 36,800 34,100 (5,500) Materials & Services 32,651 50,572 38,800 36,000 33,000 (5,800) Utilities 600 711 800 800 1,100 300
Grand Total 93,778 182,344 241,559 218,700 243,696 2,137 Proposed Budget Page 51
General Fund
Administration Department
City Manager’s Office
Mission Statement
To provide administrative leadership and management for the daily operations of the City government under the direction of the City Council.

About
The City Manager’s Office oversees the daily operations of the City of West Covina and coordinates the operations of the various City Departments.

The City Manager is appointed by the City Council and serves as the administrative head of the City and the key staff advisor to the City Council. City Manager responsibilities are to implement policies as directed by the City Council and to enforce all municipal laws and regulations for the benefit of the community.

City Manager duties are to direct and supervise the departments, prepare and administer the annual City budget, and plan and implement key projects.

The City Manager’s Office provides increased transparency and information of the activities and operation of the City of West Covina, the City’s website, through the Discover West Covina City Newsletter and Community Recreation Guide, YouTube channel, mobile phone application, social media, and press releases to local media outlets. The City Manager’s Office also provides oversight to special projects directed by the City Council including negotiation of lease agreements to generate revenues from the use of public property; outreach to local non-profit organizations; and Sister City relationships.

Goals and Objectives
The City Manager is responsible for ensuring progress across all City Council Goals:

1. Protect public safety.

2. Achieve fiscal sustainability & financial stability.

3. Address homeless issues.

4. A Creative & Active Community; expand the lineup of community events.

5. A well-planned community.

6. Maintain good intergovernmental relations.

7. Expand economic development opportunities.

8. Enhance city image & effectiveness.

9. An accessible community.

Proposed Budget Page 52
General Fund
Administration Department
Accomplishments
▪ Advanced the Go West Covina Micro Transit Program: Continued this innovative transportation initiative that improves local mobility and provides residents with more flexible, affordable, and environmentally friendly travel options. The program reflects the City’s commitment to accessible public transportation and sustainable urban planning.
▪ Initiated the Parks and Recreation Master Plan Process: The City Manager’s Office began the development of a comprehensive Parks and Recreation Master Plan to guide future improvements to park facilities and recreational programming. The process has included robust community engagement through workshops and surveys to ensure the plan reflects the needs and aspirations of West Covina residents.
▪ Launched New City Website: Recognizing the importance of digital accessibility and user-friendly design, the City embarked on the development of a new website aimed at improving access to City services, increasing transparency, and enhancing the overall user experience for residents and businesses.
▪ Advanced the Establishment of the West Covina Health Department: The City Manager’s Office continues to work in close coordination with the California Department of Public Health (CDPH) on the establishment of a local health department. This critical effort underscores the City’s dedication to expanding public health services and ensuring community well-being. ▪ The City Manager’s Office remains focused on advancing initiatives that promote sustainable growth, community engagement, and operational excellence. These achievements demonstrate the City’s ongoing commitment to innovation, service delivery, and responsiveness to community needs.
▪ Continued to publish the publication of the Discover West Covina Community Newsletter.

Page 53 ends

Proposed Budget
General Fund
Administration Department
Expenditures
Major Changes
Salaries decreased due to the reallocation of Community & Economic Development (CED) division positions out of Administration.
The CED was moved from Administration to Community Development, shifting related cost and responsibilities.
Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly.
Materials & Services increased, primarily driven by higher Legal & Litigation 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 387,644 549,851 706,385 376,150 549,047 (157,338) Benefits 256,056 343,963 410,622 432,250 439,795 29,173 Overtime 2,755 7,532 4,706 10,000 4,754 48
PERS UAL Payment - 26,275 61,605 133,000 37,559 (24,046) Salaries & Benefits Total 646,455 927,620 1,183,318 951,400 1,031,155 (152,162) Materials & Services
Fuel 245 158 215 215 194 (21)
Materials & Services 916,742 974,318 854,100 1,303,300 946,750 92,650 Utilities 2,332 1,644 2,600 2,600 2,400 (200)
Maintenance & Repairs 659 935 2,500 4,500 5,000 2,500
Materials & Services Total 919,977 977,055 859,415 1,310,615 954,344 94,929 Allocated Costs
Allocated Costs 121,320 89,390 96,240 96,240 114,510 18,270 Allocated Costs Total 121,320 89,390 96,240 96,240 114,510 18,270 Grand Total 1,687,752 1,994,065 2,138,973 2,358,255 2,100,009 (38,963) Proposed Budget Page 54
General Fund
Administration Department
Expenditures by Division
0 500
1,000
1,500
2,000
2,500
FY2023-24 Actuals FY2024-25 Actuals FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27 Budget
Thousands
Administration Expenditures
Salaries & Benefits Materials & Services Allocated Costs FY2023-24
Actuals
FY2024-25
Actuals
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
1110-City Council 93,778 182,344 241,559 218,700 243,696 2,137 Salaries & Benefits 60,527 131,061 201,959 181,900 209,596 7,637 Materials & Services 33,251 51,283 39,600 36,800 34,100 (5,500) 1120-City Manager 773,612 956,285 1,147,414 934,555 1,009,313 (138,100) Salaries & Benefits 585,928 796,559 981,359 769,500 821,559 (159,799) Materials & Services 66,364 70,336 69,815 68,815 73,244 3,429 Allocated Costs 121,320 89,390 96,240 96,240 114,510 18,270 1140-City Attorney 820,363 855,436 750,000 1,205,000 847,000 97,000 Materials & Services 820,363 855,436 750,000 1,205,000 847,000 97,000 Grand Total 1,687,752 1,994,065 2,138,973 2,358,255 2,100,009 (38,963) Proposed Budget Page 55
General Fund
City Clerk Department
Mission Statement
To ensure the preservation and integrity of all official City records and elections, including the dissemination of information; maintain an effective records management system; and deliver efficient, courteous, and professional support to all City departments, staff, patrons and the residents of West Covina.

About
The City Clerk’s Office is a support department that provides support to the City Council, Administration, other City departments, and the public. The City Clerk is an elected official; the Assistant City Clerk is the Department Head managing the day-to-day office activities. The City Clerk’s Office maintains custody, control, and storage of official City documents and records pertaining to the operation of City government.

Administration
The City Clerk’s Office is Responsible for the preparation and distribution of City Council agendas and minutes. The City Clerk’s Office ensures that actions carried out at the Council Meeting are maintained accurately and reflect the legislative history and in compliance with statutes and regulations. Regular City Council meetings are held the first and third Tuesday of every month, unless otherwise noticed. The department also receives and opens Capital Improvement Project bids; receives claims, subpoenas, and lawsuits.

Elections
The City Clerk’s Office coordinates all City elections for elective office, initiatives, referenda, and recalls.

The City’s general municipal elections are consolidated with the Los Angeles County Elections Division and is held in November of even numbered years.

Political Reform Act
Pursuant to the Political Reform Act, the City Clerk serves as the filing officer/official for Campaign Disclosure Statements for elected officials, candidates, and committees; and for Statement of Economic Interests filed by public officials and designated employees. The City’s Conflict of Interest Code is reviewed and updated on a bi-annual basis.

Public Records Act & Public Information
The City Clerk’s Office provides public information and responds to requests for documents pursuant to the provisions of the California Public Records Act. The department also assists staff with research of legislative history and actions.

Commissions
The City Clerk’s Office oversees the appointment process for the City’s Commissions and Advisory Boards.

The office facilitates all required noticing pertaining to recruitments for vacancies and expiring terms pursuant to State Law and administers the oath of office to all newly appointed commissioners.

Proposed Budget Page 56
General Fund
City Clerk Department
Records Management Program
The City Clerk is the custodian of many public records of the City, including ordinances, resolutions, minutes of the City Council, election-related documents, campaign disclosure filings, statement of economic interest and many others. The Records Management Program provides for the safekeeping and storage of the records and provides a retention schedule.

The department continues to improve efficiency and customer service through the implementation of the Laserfiche Electronic Document Management System (EDMS). The implementation of Laserfiche will increase the accessibility to information for internal staff and the public.

Organization Chart
*Part-Time
City Clerk (Elected)
Assistant City
Clerk
Deputy City
Clerk (2)
Office Assistant
I*
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
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
Proposed Budget Page 57
General Fund
City Clerk Department
Goals and Objectives

1. Successfully manager and support the November 3, 2026, election for Council Districts 2, 4, and 2 including the City Clerk and City Treasurer.

2. Continue to maintain a high level of transparency in the daily operations of the City Clerk’s Office and the accurate recordings of the legislative actions of the City Council Successor Agency.

3. Provide exceptional ongoing support to the City Council, staff, and the public.

4. Effectively implement the regulation of Title II of the American with Disabilities Act extending compliance for web content and mobile applications.

5. Continue conversion of official City documents to electronic format on an on-going basis in accordance with our records retention schedule through the implementation of the Laserfiche Electronic Document Management System.

Accomplishments
Prepared, published, and distributed 47 agendas agenda packets for the City Council, Successor Agency; published and posted required legal notices; prepared minutes; and maintained the legislative action of such meetings.
Executed, indexed, scanned and distributed resolutions, ordinances, contracts, and recorded documents approved by the City Council.
Received, processed, and responded to 1052 Public Records Act requests. Received and processed 75 claims for damages, 148 subpoenas, and 15 summons.

Performance Measures
Measure
Department Goal or
Objective Addressed
FY 2024-25
Estimate
FY 2025-26
Total
FY 2026-27
Estimate
Percentage of Public Records Act requests
received and fulfilled within 10 days of
request.
#1 95% 80% 100%
Percentage of complete City Council Agenda
packets available online 5 days prior to
Council meeting. (Does not include Special
Meetings).
#1 99% 100% 100%
Percentage of complete Subpoena for
Records fulfilled by the designated
production date.
#1 99% 95% 100%
Proposed Budget Page 58
General Fund
City Clerk Department
Expenditures
Major Changes
Salary increased due to the addition of a Deputy City Clerk position to meet higher Pubic Records Request PRR and election workload demands.
Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly.
Materials & Services increased, primarily due to cost associated with elections in FY 2026-27.

FY2023-24
Actual
FY2024-25
Actual
FY2025-26
Original
Budget
FY2025-26
Estimate
FY2026-27
Proposed
Increase/
(Decrease)
Salaries & Benefits 234,091 306,425 345,337 318,310 437,693 92,356 Salaries 179,429 232,829 252,209 203,900 338,370 86,161 Benefits 54,661 61,049 68,495 61,280 82,733 14,238
PERS UAL Payment 12,546 - 24,633 53,130 16,590 (8,043)
Materials & Services 69,197 109,717 49,050 44,410 410,630 361,580 Materials & Services 67,613 104,652 45,850 40,410 406,630 360,780 Maintenance & Repairs 1,584 5,064 3,200 4,000 4,000 800 Allocated Costs 29,980 44,700 48,120 48,120 53,760 5,640 Allocated Costs 29,980 44,700 48,120 48,120 53,760 5,640 Grand Total 333,267 460,842 442,507 410,840 902,083 459,576 -
100.00
200.00
300.00
400.00
500.00
600.00
700.00
800.00
900.00
1,000.00
FY2023-24 Actual FY2024-25 Actual FY2025-26
Original Budget
FY2025-26
Estimate
FY2026-27
Proposed
Thousands
City Clerk Expenditures
Salaries & Benefits Materials & Services Allocated Costs Proposed Budget Page 59
General Fund
Finance Department
Mission Statement
To manage and protect the City’s financial resources by applying generally accepted accounting and investment principles; deliver an integrated, responsive, and secure technology environment that advances and supports exceptional services; and promote a work environment that is characterized by fair treatment of staff, open communications, personal accountability, trust and mutual respect.

About
The Finance Department is responsible for all financial, information technology, and human resource affairs of the City. The goal of the Finance Department is to maintain financial stability, provide accurate and timely information and recommendations to the City’s decision makers, retain valuable employees, recruit qualified individuals, and protect the City’s assets through the establishment of effective internal controls. The department also strives to provide valuable and responsive support services to the other City departments. The department consists of nine main functions.

Administration
Finance Administration monitors various leases, advances and loan payments due to the City and the Housing Authority; maintains financial records; complies with various federal, state, and local reporting requirements; coordinates and serves as liaison for financial audits; assists employees with payroll issues; evaluates internal controls; and provides oversight of the financial accounting software. Finance also oversees the business license function that is responsible for ensuring that all businesses maintain a current business license and pay applicable taxes.

Finance develops policy level guidance to provide direction to managers to oversee the operations of their area. Finance also makes recommendations on financial policies and direction; establishes procedures to ensure consistent and accurate application of policies; oversees the City’s investment program, debt program and long-term financial planning; and assistance with special projects.

The City Treasurer is elected by the community at large and reviews monthly investment reports. The Finance Director is responsible for managing the day-to-day investment operations. Surplus funds are invested for maximum safety, liquidity, and yield in compliance with the City’s investment policy and the California Government Code.

Budget
Finance is responsible for preparing the annual operating budget, the five‐year Capital Improvement Plan, and the five‐year financial forecast. The Department is responsible for producing financial analysis for management and the City Council, so decision makers have a full Administation Budget &
Reporting Accounting
Purchasing Payroll Information
Technology
Proposed Budget
General Fund
Finance Department
understanding of the financial consequences of decisions. The Department provides support to City departments in the management of the budget by verifying appropriations for contracts and bid documents, processing budget transfers and carryover requests, and assisting with projections.

Accounting
Accurate accounting is essential in providing financial information to management, investors and the public as part of the City’s efforts to be transparent. Accounting includes both external and internal customers. The services provided include cash receipting, accounts payable, accounts receivable, capital assets, grant management, general ledger oversight.

Payroll
The City operates on a bi‐weekly payroll schedule, thus paychecks are issued twenty-six times a calendar year. The Finance Department works closely with the Human Resources Department to ensure accurate processing of internal payroll status change forms for new hires, merit increases, terminations, and reclassifications. Finance processes bi‐ weekly payrolls and other compensations to City employees and officials and posts payroll transactions to the General Ledger. The staff is responsible for reconciling benefits monthly and pension contributions to the California Public Employees' Retirement System (CalPERS) after each pay cycle.

Purchasing
Purchasing is responsible for maximizing cost effectiveness and controlling purchases, assisting City departments in vendor selection for equipment and service purchases, and ensuring that the City’s purchasing policies are followed. Purchasing reviews City contracts to ensure they are in compliance with the terms and conditions in the Request for Proposal (RFP) specifications.

Information Technology
Information Technology (IT) provides software and hardware maintenance for the City’s automated systems, supports computer users in all departments, maintains the citywide and local area networks, and assists departments in the selection of software systems. IT also coordinates training of City staff in new computer equipment and software and develops office automation standards.

IT is also responsible for the administration of citywide telecommunications including the City’s telephone system and City cell phones.

Proposed Budget

Page 61 ends

General Fund
Finance Department
Organization Chart
*Part-time
Finance Director
Assistant Finance
Director
Accounting
Manager
Accountant II
Accountant l
Payroll Analyst
Payroll Specialist
ll
Accounting
Technician II (2)
Purchasing
Manager IT Manager
IT Analyst
Computer
Services
Technician
GIS Analyst
Media
Produciton
Specialist
Interns*
User Support
Specialist*
Senior
Administrative
Assistant
Proposed Budget

Page 62 ends

General Fund
Finance Department
Goals and Objectives
City Council Goal: V. Achieve Fiscal Sustainability & Financial Stability Council Objectives:

1. Maintain and monitor the City’s fiscal health.
a. Continue to Implement State Auditor's fiscal recovery and fiscal recovery plans. b. Assist with review & update contracts for waste hauling, towing and facility use.

FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Finance
Full-time
ACCOUNTANT I 0 0 0 1 1 1
ACCOUNTANT II 2 2 2 1 1 -1
ACCOUNTING MANAGER 0 0 1 1 1 0
ACCOUNTING TECHNICIAN II 2 2 2 2 2 0
ASSISTANT FINANCE DIRECTOR 1 1 1 1 1 0
FINANCE DIRECTOR 1 1 1 1 1 0
PAYROLL ANALYST 0 0 0 1 1 1
PAYROLL SPECIALIST 2 2 2 0 0 -2
PAYROLL SPECIALIST II 0 0 0 1 1 1
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
Full-time Total 11 11 11 11 11 0
Finance Total 11 11 11 11 11 0
Information Technology
Full-time
COMPUTER SERVICES TECHNICIAN 1 1 1 1 1 0
GIS ANALYST 1 1 1 1 1 0
INFORMATION TECH ANALYST I 1 1 1 1 1 0
INFORMATION TECH MANAGER 1 1 1 1 1 0
MEDIA PRODUCTION SPECIALIST 0 0 0 0 1 1
Full-time Total 4 4 4 4 5 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
Information Technology Total 7 7 7 7 7 0
Proposed Budget

Page 63 ends

General Fund
Finance Department
Other Objectives related to this goal:

2. Coordinate the exchange of Proposition A funds to generate General Fund revenue.

3. Receive Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting Award Program for the Fiscal Year ended June 30, 2025, and Fiscal year ended June 30 2026.

4. Receive Government Finance Officers Association’s Distinguished Budget Presentation Awards Program for the Fiscal Year ended June 30, 2025.

5. Complete the Successor Agency reconciliation and secure repayment of all current and past enforceable obligations.

6. Develop a plan to begin addressing the City’s Other Post-Employment Benefits (OPEB) Liability.

7. Develop ideas to improve long-term forecasting.

City Council Goal: VI. A Well-Planned Community
Objectives:

8. Implement upgrade of new permit software by July 1, 2026.

Other Objectives related to this goal:

9. Launch a transparency website open to public for all invoices, expenses and revenue of the City.

Accomplishments
▪ Coordinated the exchange of Proposition A funds to generate General Fund revenue. ▪ Continued to have no reported deficiencies in internal control over financial reporting that were considered a material weakness or significant deficiency for the year ended June 30, 2024. ▪ Received the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting Program (COA) for report ending June 30, 2024. ▪ Assisted in updating Master Fee Schedule.
▪ Updated the City’s Long-Range Financial Forecast.
▪ Upgrade City’s microwave system to ensure network connectivity between city sites. ▪ Updated the City’s website.
▪ Completed grant reporting to ensure compliance with State and Federal requirements, including the Coronavirus Local Fiscal Recovery Fund established under the American Rescue Plan Act. ▪ Led coordination for the annual update to permit fees in Permits Plus. ▪ Implemented a Desktop Replacement Program.
▪ Developed a new GIS Data Hub website which was made public to all residents.

Proposed Budget

Page 64 ends

General Fund
Finance Department
Performance Measures
Metric
Department Goal
or Objective
Addressed
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimate
Percent of Actual General Fund Revenue within
Original Budget
#1 3.4% .05% 3.5%
Significant Audit Findings #1 0 0 0
Expenditures
Major Changes
▪ Salary and benefits have increased based on anticipated step increases. ▪ Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly.
▪ Materials & Services increased, primarily driven by higher Professional Services, Accounting & Auditing, and Network Maintenance.

FY2023-24
Actuals
FY2024-25
Actuals
FY 2025-26
Original
Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Increase/
(Decrease)
Salaries & Benefits
Salaries 1,347,489 1,269,395 1,518,591 1,233,580 1,547,917 29,326 Benefits 401,253 362,938 388,841 347,434 404,321 15,480 Overtime 2,100 228 854 1,400 500 (354)
PERS UAL Payment - 80,944 143,642 309,800 53,824 (89,818) Salaries & Benefits Total 1,750,841 1,713,504 2,051,928 1,892,214 2,006,562 (45,366) Materials & Services
Fuel 1,385 663 1,184 1,184 954 (230)
Materials & Services 1,335,871 1,492,765 1,749,860 1,834,660 2,032,290 282,430 Utilities 71,898 73,871 84,200 84,200 137,540 53,340
Maintenance & Repairs 5958.36 3035.45 33800 33800 84500 50700 Materials & Services Total 1,415,113 1,570,335 1,869,044 1,953,844 2,255,284 386,240 Allocated Costs
Allocated Costs 92,745 55,549 57,235 57,235 64,454 7,219 Allocated Costs Total 92,745 55,549 57,235 57,235 64,454 7,219 Grand Total 3,258,698 3,339,388 3,978,207 3,903,293 4,326,300 348,093 Proposed Budget

Page 65 ends

General Fund
Finance Department
Expenditures by Division
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
Finance Expenditures
Materials & Services Salaries & Benefits Allocated Costs Proposed Budget

Page 66 ends

General Fund
Community Development
Mission Statement
To make the City of West Covina a positive, interesting, and enjoyable place in which to live, play, and work by stressing the importance of a strong business community, livable neighborhoods, creation of housing, maintenance of the City’s infrastructure, and ensuring the construction of safe buildings, all while providing professional customer service.

About
The Community Development Department is responsible for the development services of the City, including the comprehensive land use plan, and land development code. The Department includes the following Divisions:

Building Engineering Planning
Community &
Economic
Development
Proposed Budget Page 67
General Fund
Community Development
Organization Chart
*Part-time
**Primarily funded and grouped under Administration Department in Schedule of Positions.

Assistant City
Manager/Community
Development
Director**
Community
Development Director
Econ Dev/Housing
Manager
Econ Dev Project
Coordinator
Project Manager
Senior Administration
Assistant
Administrative
Assistant I
Planning Associate
Administrative
Assistant II
Planning Assistant
Planning Aide*
Planning Intern*
Office Aide III*
Proposed Budget Page 68
General Fund
Community Development
FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Community Development
Full-time
ADMINISTRATIVE ASSISTANT I 1 1 1 1 1 0
ADMINISTRATIVE ASSISTANT II 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
ECON DEV PROJECT COORDINATOR 221110
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
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 69
General Fund
Community Development
Building Division
The Building Division is responsible for the implementation and enforcement of City and State codes relating to the construction, remodeling, alteration, repair and demolition of buildings and structures located within the city. This is done to ensure that all construction is built to code standards to safeguard life, health, property, and public welfare. This is accomplished through a comprehensive plan review, permit issuance, and a building construction inspection process.

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

1. Maintain 10 business day plan check turn-around and next-day inspection schedule.

2. Maintain 24-hour inspection scheduling.

Accomplishments
Provided plan review and inspection services for construction activities in the City including: 2539 E Garvey Avenue North (2 new retail buildings); 987 S. Glendora Avenue (Haven City renovations); 205 N. Citrus Avenue (Toyota Dealership); 1200 Lakes Drive (Edwards Cinema Theater remodel); 1135 S Sunset Ave (remodel 3rd and 4th floor primary care and OBGYN clinic for Emanate Health); 2753 Eastland (Hobby Lobby TI); 702 N Azusa (Tungsten Adult Care); and 1211 E Badillo (Greenlaw TI for Old Faith Community Church site)
Performance Measures
Measure
Department Goal or
Objective
Addressed
FY 2024-25
Actual
FY 2025-26
Estimate
FY 2026-27
Estimate
Building Permits Issued #1 1,944 1,524 1,800
New Single-Family Residence #1 202 141 370
New Multi-Family Residence #1 3 0 110
New Commercial #1 0 1 1
Electrical Permits Issued #1 1,290 1,142 1,300
Mechanical Permits Issued #1 549 455 600
Plumbing Permits Issued #1 696 519 700
Total Permits Issued #1 4,479 3,640 4,400
Valuation of Permits #1 $86,000,000 $65,000,000 $95,000,000 Proposed Budget Page 70
General Fund
Community Development
Engineering Division
The Engineering Division is responsible for the design, construction, inspection, and administration of capital improvement projects (CIP). It also completed the review of subdivision and development projects; traffic safety; assessment engineering; and sewer and storm water compliance. It is divided into two sections: Engineering Services and Traffic and Lighting Services.

The Engineering Services Section prepares plans, specifications, estimates, and provides field inspections for all CIP projects. This section ensures that private developments conform to Conditions of Approval approved by the Planning Commission and City Council and adopted City standards through comprehensive plan reviews and inspections. In addition, this section maintains City mapping and processes assessment district renewals for street lighting, landscaping, and sewers.

In an effort to maintain optimal traffic flow and safety throughout the City, the Traffic and Lighting Section performs traffic safety studies and warrant analyses; designs traffic signals; and reviews street lighting designs on private development projects. It also maintains and enhances computer operations for both engineering activities and the City’s computerized traffic signal control system.

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

1. Bring all City facilities to standard.

2. Identify potential projects for inclusion in the Capital Improvement Plan.

3. Implement the City's Active Transportation Plan.

4. Make the community more verdant.

5. Implement the annual street paving program.

6. Review City Development Codes and Current Practices on Accessible Urban Development: Good Practices of Accessible Urban Development.

7. Establish and implement an ADA Transition Plan.

8. Update and audit Landscape Maintenance Districts.

9. Assess and upgrade the City's sewer collection system.

10. Complete a precise plan for the new Fire Station #1.

11. Oversee development and implementation of the City’s five-year Capital Improvement Program (CIP) projects.

12. Implement recommendations from the City’s Pavement Management Program.

13. Research grant opportunities to fund street, park, landscape, safety, conservation, and environmental programs/projects.

Proposed Budget Page 71
General Fund
Community Development

14. Prepare plans and specifications for the major streets and residential streets rehabilitation; and curb and gutter and sidewalk replacement programs.

15. Implement recommendations from the City’s Sewer System Management Plan in order to upgrade the City’s sewer infrastructure and capacity.

16. Maintain two-week plan check turn-around and next-day inspection schedule and monitor plan check log.

17. Continue to comply with MS-4 permits for National Pollutant Discharge Elimination System (NPDES).

18. Continue installing catch basin capture devices to keep storm drains clean.

19. Prepare report and implement recommendations from the American with Disabilities Act (ADA) Report.

20. Update the Citywide speed survey.

Accomplishments
Responded to complaints of illicit (polluted) discharges to the storm drain system. Provided stormwater pollution prevention outreach materials to inspected businesses, as well as to auto parts stores, home improvement stores, landscaping/gardening centers, and pet shops within the city.
Conducted NPDES staff training to Public Works, Code Enforcement, Engineering, Building, and Planning staff.
Developed a prioritized inventory of catch basins to retrofit with full trash capture systems, to comply with the Statewide Trash Provisions
Prepared the City's NPDES Annual Compliance Reports and SCWP Annual Plans and Expenditure Reports. Inspected and cleaned over 500 city-owned storm drain catch basins. Started the report for the 3-year CIP Plan.
Started the design services for Citrus Street and Cameron Ave Traffic Signal, Azusa Ave Pedestrian Handicap Accessibility & Signal Synchronization Improvements, Safe Routes to School, Fire Station, and Pedestrian Safety Projects.
Started construction for the following projects: Cortez Park Pathway Lighting Project, Southside Sewer Replacement, Citywide Sidewalk, and Curb & Gutter.
Completed the SCWP Annual Expenditure Report for the City’s Municipal Return Completed the following projects: Palmview Park Roof Replacement, Citywide Pedestrian and Vehicle Traffic Safety Improvements, Residential Street Rehabilitation 23-24, City Yard Flooring, ADA Transition Plan, BKK Retention Basin, and Street Sweeping Signage Installation.

Proposed Budget Page 72
General Fund
Community Development
Performance Measures
Measure
Department
Goal or
Objective
Addressed
FY 2024-25
Actual
FY 2025-26
Estimate
FY 2026-27
Estimate
Class I (Permits w/ plan check required for street
Improvements, Onsite Improvements (paving,
curbing, walks, drainage devices, light, etc.)
#1 70 118 110
Class II (Permits w/ no-plan check required for
street & sewer improvements)
#1 178 270 270
Class III (Non-construction street obstruction,
encroachment, parking permits)
#1 183 278 270
Total Permits Issued #1 431 666 650
Proposed Budget Page 73
General Fund
Community Development
Planning Division
The Planning Division develops, implements, and maintains a comprehensive land use plan and the land development standards in the Municipal Code. The division is responsible for implementing City Council policies related to planning and managing the City's growth.

In performing these tasks, the division is involved in a variety of responsibilities including Long Range Planning, Current Planning, Environmental Review, and Art in Public Places.

The division is currently staffed by four full-time positions and maintains liaisons with other cities and planning agencies to address problems of mutual concern consistent with reasonable and sound planning practices.

Goals and Objectives
City Council Goal: V. A Well-Planned Community
Objectives:

1. Apply the new Development Code.

2. Facilitate the commission of a new public art piece within the City funded by the “Arts in Public Places” program in lieu fees.

3. Prepare long-range plans to enhance the City’s quality of life by planning for the future.

4. Complete processing of multifamily residential project at the former Del Norte School site.

5. Continue to process permits and entitlement applications in a timely manner.

Accomplishments
Continued implementation of the updated Development Code through daily planning operations, ensuring consistent application of new regulations, improved development review processes, and enhanced regulatory clarity for applicants.
Completed an entitlement request (Precise Plan, Conditional Use Permit, and Tree Removal Permit) for the redevelopment of a outdated restaurant into a new adult day care facility in the Neighborhood Commercial Mixed-Use (NMU) Zone.
Supported economic development and commercial activity in the community by the timely processing of entitlements to upgrade an existing off-sale (Type 20) license to Type 21 for an existing 7-11 and approved a Conditional Use Permit for a new Pilates studio. Amended the Downtown Plan and Code to allow for modifications to existing drive-through restaurant facilities, creating streamlined standards for site and building improvements.

Proposed Budget Page 74
General Fund
Community Development
Performance Measures
Measure
Department Goal or
Objective Addressed
FY 2024-25
Actual
FY 2025-26
Estimate
FY 2026-27
Estimate
Planning Commission Meetings #1, 2, 3, 4, 5, 6 10 6 8
Subcommittee Design Review Meetings #1, 5 12 10 10
Subcommittee Design Review Applications #1, 5 153 106 50 Second Unit Review (ADU) Applications #1, 5 196 164 160 Film Permits Processed #1, 5 2 6 4
Temporary Use Permits Processed #1, 5 33 24 22
Administrative Permit Application Processed #1, 5 69 45 45 Minor Site Plan Review/Minor Modification #1, 5 22 22 22 Sign Applications Processed #1, 5 42 31 36
Conditional Use Permits (CUP) #1, 5 7 3 5
Tree Removal Permits Processed #1, 5 8 13 7
Code Amendments Processed #1, 5 2 1 1
Zone Change Processed #1, 5, 4 1 2 2
General Plan Amendment Processed #1, 5, 4 1 0 1
Precise Plan Applications Processed #1, 5, 4 2 2 1
Total Planning Applications Processed #5 538 459 420
Total Customers Assisted at the Counter #5 3,395 2849 3,122 Community & Economic Development (CED) Division
The Community & Economic Development Division (CED) manages Economic Development, Housing, and the Successor Agency to the former West Covina Redevelopment Agency. CED is the economic arm of the city, responsible for all economic development programs and efforts to enhance the economic base.

Through a proactive marketing campaign that aggressively markets the city to prospective developers and tenants, CED looks to attract businesses and investment into the City. CED also provides entitlement assistance to new businesses, property owners, and developers. CED works collaboratively with other organizations.

Housing is a vital component of CED, aimed at increasing and preserving affordable housing in West Covina. With the elimination of the former Redevelopment Agency, the duties of the Housing Successor Agency were transferred to the Community Development Commission (CDC), that acts as the City of West Covina Housing Authority. CED manages the Housing efforts including overseeing the Low/Mod Housing funds and administering current housing programs (Housing Preservation Loan Program & Housing Assistance Program) and former loan programs. CED also monitors approximately 420 affordable housing units.

In addition, CED manages the Successor Agency to the former West Covina Redevelopment Agency. CED oversees the City’s efforts to wind down the operations of the former Redevelopment Agency. In addition, CED prepares the Recognized Obligation Payment Schedule (ROPS) and oversees consultants.

The West Covina Successor Agency reports to the Los Angeles County District 1 Consolidated Oversight Board.

Proposed Budget Page 75
General Fund
Community Development
Goals and Objectives
City Council Goal: VII. Expand Economic Development Opportunities Council Objectives:

1. Continue marketing efforts to expand and retain the business base.

2. Work with property owners to promote development in the community.

3. Focus efforts of the City’s Community & Economic Development Division on economic recovery and tourism through continued relationship building, research, and advocacy of development.

4. Examine the feasibility of an enhanced infrastructure financing district (EIFD), which is designed to leverage tax increment financing from the city, and potentially the County of Los Angeles.

5. Reinforce West Covina’s brand as a great place to live, work, and play in the San Gabriel Valley.

6. Establish a Business Improvement Association on Glendora Avenue.

7. Approve a master plan for Plaza West Covina.

8. Consider all options for the development of City owned parcels at the former BKK site.

Other objectives that work towards expanding economic development opportunities:

9. Actively participate in the San Gabriel Valley Council of Governments.

10. Continue to provide entitlement assistance to new businesses including Envision Mercedes Benz of West Covina, Texas Roadhouse, the Del Norte Home Development, and others.

11. Continue to serve as the business ombudsman for the community.

12. Continue to promote West Covina as a premier location for business.

13. Support Queen of the Valley Hospital’s expansion efforts, including additional emergency rooms, new ICU rooms, additional parking, and a state-of-the-art cancer treatment center.

14. Provide housing opportunities to all income levels.

15. Prepare the annual “State of the City” report.

16. Continue to grow the West Covina Chamber in the city for the benefit of all local businesses.

Accomplishments
Managed the Economic Development Team and facilitated the development of projects throughout the city including the following businesses: Klatch Coffee, Sun Day Carwash, Amboy Quality Meats and Delicious Burgers, Almuchow, California Fish Grill, and others. Administered the Auto Plaza Business Improvement District (BID). Served as business ombudsman to the local business community, assisted property owners in marketing opportunities and provided entitlement assistance to tenants. Administered the repayment of Housing Loan Programs, processing reconveyance of former loans. Monitored the housing compliance of 420 affordable housing units restricted by affordability covenants pursuant to former redevelopment housing projects.

Proposed Budget Page 76
General Fund
Community Development
Administered the Home Preservation Loan Program offering West Covina homeowners up to $25,000 to improve the condition of homes in West Covina. Thirteen (13) homeowners were able to beautify their home with the assistance of the program.
Strengthened Economic Development through the West Covina Chamber Partnership: The City continues to collaborate closely with the West Covina Chamber of Commerce, which has grown to include 32 active members.
Introduced the Mayor’s “Taste of West Covina” initiative. Each month we will celebrate the incredible local restaurants and standout businesses that bring energy, flavor, and heart to West Covina. Guests will enjoy a month-long promotion designed to help them explore a wide variety of cuisines from local favorites, discover one-of-a-kind shops and businesses, and truly experience the vibrant spirit of the city.

Performance Measures
Measure
Department Goal or
Objective Addressed
FY 2024-25
Actual
FY 2025-26
Estimate
FY 2026-27
Estimate
Payoff Demand Requests #11 7 5 5
Housing Preservation Program: Loans
Processed #3,6 13 13 13
Housing Units Monitored #6 420 420 420
New Businesses #2,6,10,12,16 180 165 170
Homebuyer Assistance Program: Grants
Processed #3,6 15 0 0
Proposed Budget Page 77
General Fund
Community Development
Expenditures
Major Changes
Salary and benefits decreased due to the allocation of funds to special programs. Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly.

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 658,066 745,882 718,071 576,570 580,349 (137,722) Salaries 489,812 532,151 508,135 343,540 421,439 (86,696) Benefits 166,501 185,454 169,765 146,460 142,157 (27,608) PERS UAL Payment 27,976 - 39,513 85,230 16,150 (23,363) Overtime 1,754 302 658 1,340 603 (55)
Materials & Services 2,153,385 2,195,993 2,052,940 2,149,740 2,017,895 (35,045) Materials & Services 2,133,884 2,177,932 2,026,960 2,125,160 1,994,799 (32,161) Fuel 9,993 9,888 12,380 12,380 11,596 (784)
Maintenance & Repairs 8,707 7,357 12,600 10,600 8,000 (4,600) Utilities 801 816 1,000 1,600 3,500 2,500
Allocated Costs 102,816 56,310 74,221 71,532 84,178 9,957 Allocated Costs 102,816 56,310 74,221 71,532 84,178 9,957 Grand Total 2,914,268 2,998,185 2,845,232 2,797,842 2,682,422 (162,810) -
500
1,000
1,500
2,000
2,500
3,000
3,500
FY 2023-24 Actual FY 2024-25 Actual FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27 Budget
Thousands
Community Development Expenditures
Materials & Services Salaries & Benefits Allocated Costs Proposed Budget Page 78
General Fund
Community Development
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)
1150-Economic Development
Materials & Services 13,800 3,077 7,950 8,530 2,400 (5,550) 1150-Economic Development To 3,077 13,800 7,950 8,530 2,400 (5,550) 4120-Building Services
Materials & Services 1,714,687 1,780,916 1,868,130 1,798,110 1,589,995 (278,135) Allocated Costs 1,160 - 7,162 7,162 8,290 1,128
4120-Building Services Total 1,714,687 1,782,076 1,875,292 1,805,272 1,598,285 (277,007) 2110-Planning
Salaries & Benefits 542,695 607,510 571,884 461,880 367,317 (204,567) Materials & Services 55,661 54,334 74,260 85,500 69,300 (4,960) Allocated Costs 19,890 11,470 12,350 12,350 13,810 1,460 2110-Planning Total 673,315 618,246 658,494 559,730 450,427 (208,067) 4110-Community Development
Salaries & Benefits 66,254 89,862 94,187 68,080 162,033 67,846 Materials & Services 6,600 2,861 3,300 3,900 - (3,300)
Allocated Costs 75,720 43,680 47,020 47,020 52,610 5,590 4110-Community Development 136,403 148,574 144,507 119,000 214,643 70,136 4130-General Engineering
Materials & Services 362,637 354,805 99,300 253,700 356,200 256,900 Allocated Costs 7,206 - 7,689 5,000 9,468 1,779
4130-General Engineering Total 354,805 369,843 106,989 258,700 365,668 258,679 6134-Community Development
Salaries & Benefits 49,117 48,510 52,000 46,610 51,000 (1,000) 6134-Community Development 48,510 49,117 52,000 46,610 51,000 (1,000) Grand Total 2,914,268 2,998,185 2,845,232 2,797,842 2,682,422 (162,810) Proposed Budget Page 79
General Fund
Community Services Department
Mission Statement
To enrich the quality of life of the residents of West Covina by providing safe and accessible facilities, diversified programs, and city events that are reflective of the community.

About
The Community Services Department offers social and recreational programming, tiny-tots, special events, access to facilities, and transportation. The Department serves as a City liaison to numerous youth sport groups and community organizations, while helping mediate activities such as community planning, collaboration, and senior services. In addition, the Department manages the City’s environmental programs including recycling and franchise waste collection.

Grant management programs are also assigned to the Department and include the administration of the Community Development Block Grant (CDBG), Air Quality Management District (AQMD), the Area Agency on Aging Grant for senior meals, County Park Bond grant program, Measure A, Propositions 68, A and C, Measure M, and Measure R Local Return funds, and the Department pursues competitive grants in community service areas. To raise funds for the community’s benefit, the Department also provides a 501(c)3 non-profit called the West Covina Community Services Foundation. The Department uses federal and local monies, fees, grants, donations, and General Fund resources to provide a variety of services.

The Community Services Department operates one nature center, one senior center, three community centers, one equestrian center, one splash pad, one skate park, one roller hockey center, City parks, and ten athletic facilities, as well as the West Covina Sports Complex.

The Department also hosts special events each year to celebrate the community’s diverse culture, holidays, youth and senior populations, summer vacations, and sports league openings. In addition, the City also partners with community-based organizations to provide many more special events.

This year’s community events are as follows:
Annual SGV Tribute to MLK Day in partnership with NAACP Annual Homeless Count
Paper Shredding
Electronic Waste
Earth Day/Arbor Day
Electric Boba Fest & Night Market
Easter Egg Hunt in partnership with the West Covina Kiwanis Club Memorial Day Ceremony
Movie Nights
Summer Concert Series
Film It West Covina
Moon Festival
Proposed Budget Page 80
General Fund
Community Services Department
Cool Kids of Summer
4th of July Firework Spectacular
National Night Out
Festival of Frights/ Kartober-Fest in partnership with the West Covina Kiwanis Club Dia de los Muertos
Veterans Day Ceremony
America Recycles Day
Letters to Santa
Let It Snow
Children's Christmas Parade/ Santa's Village - in partnership with the West Covina Kiwanis Club Breakfast with Santa
The Department also provides general administration to direct, oversee, and support operations, including:
Workshops and various events for Environmental Services. Production of the Discover West Covina Recreation Guide. Passport services at Cameron Park Community Center.
Involvement in localized and regional homeless services advocacy organizations. Providing support to the Community and Senior Services Commission.

Grant management programs are also assigned to the Division and include the administration of the Community Development Block Grant (CDBG), the Area Agency on Aging Grant for senior meals, Summer Food Service Program, County Park Bond Grant Program, Propositions A and C as well as Measures R and M Local Return funds, and the Division pursues competitive grants in community service areas.

In an effort to raise funds for the community’s benefit, the Division also manages a 501(c) 3 non-profit called the West Covina Community Services Foundation that allows the opportunity for residents and businesses to make donations to offset the costs of the various community events and miscellaneous operations of the City facilities.

The Department acts as a liaison to various community organizations:

Community Service Group
Comprised of numerous civic groups, non-profit organizations, and businesses; this coordinating council fosters community involvement and partnerships that create civic participation opportunities for the overall improvement of the community.

Sports Council
Comprised of seven (7) volunteer youth sports organizations including: football/cheer, softball, soccer, and four baseball leagues; this council coordinates the use of City facilities for youth sports and provides recommendations for the maintenance, repair, and overall field safety at City properties.

Community and Senior Services Commission
Proposed Budget Page 81
General Fund
Community Services Department
The Community and Senior Services Commission (CSSC) was created by the City Council. It is comprised of ten (10) commissioners to aid and advise the City Council on matters that pertain to the community service needs of the citizens of West Covina relating to: public recreational services; cultural activities and special events; youth and senior services; public transportation; and neighborhood and human relations.

There are three (3) Ad-Hoc Committees designed to provide in-depth review of certain project areas:
CDBG
Capital Improvement Projects (CIP)
Homeless
Environmental Services
The Environmental Services promotes the waste reduction, reuse, and recycling through programs such as Earth Day/Arbor Day, America Recycles Day, Beverage Container Recycling/Litter Reduction, Used Motor Oil Collection and Filter Exchange events, bimonthly Electronic Waste Collections, “Sharps” Container Collection, and Annual Household Hazardous Waste Roundups. It also provides assistance to residents and businesses regarding waste collection and the low-income senior citizen discount program. Continued to comply with the State Water Resources Control Board requirements to monitor and manage the Sewer System Management Plan (SSMP) and Sanitary Sewer Overflow program.

This year’s environmental events are as follows:
Smart Gardening Workshop
Landscape Workshop
Compost Drive-Up Events
Electronic Waste Collection
Household Hazardous Waste Collection
Free Paper Shredding Events
America Recycles Day

Proposed Budget Page 82
General Fund
Community Services 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
Services**
Deputy Director of
Community Services
Community Svcs
Manager
Community Services
Coordinator
(Palmview Center)
Recreation Site
Coorfdiantor
Recreation Leader
(3)
Community Services
Coordinator
(Shadow Oak
Community Cetner)
Day Care Director *
Recreation Site
Coordinator*
(2)
Recreation Leaders *
(3)
Day Care Teacher
Senior Center Head
Cook
Senior Center
Assistant Cook *
Recreation Leader*
Community Services
Coordinator
(Cortez Park Community
and Senior Center)
Office Assistant II
Recreation Site
Coordinator*
(2)
Office Aide 1*
Recreation Leaders*
(2)
Community Services
Coordinator
(Cameron Community
Ceter)
Office Assistant I
Recreation Site
Coordinator*
(2)
Recreation Leaders*
(10)
Vine Daycare Director *
Vine Daycare Teacher *
Recreation Leaders*
(7)
Office Aide 1*
Sportsplex Site
Coordinator *
Recreation Leaders*
(10)
Proposed Budget Page 83
General Fund
Community Services Department
Goals and Objectives
City Council Goal: VIII. Enhance City Image & Effectiveness Objectives:

1. Continue to provide the highest level of service, while maintaining fiscal responsibility in providing new special events, volunteer opportunities, and promotion of community activities.

2. Focus on partnerships with organizations in the West Covina Community Service Group and begin to offer community volunteerism opportunities and events in the City of West Covina.

3. Continue to work with Sports Council and youth sport groups to provide athletic opportunities for residents.

4. Manage and monitor South Coast Air Quality Management District (SCAQMD) subvention funds.

5. Continue to report transit information to the National Transportation Database, which results in additional Proposition A funds to offset costs of transportation services.

6. Continue the used oil and used oil filter recycling program. Encourage do-it-yourself residents to participate in recycling their used oil and filters in an environmentally friendly way.

7. Continue to promote and educate residents about the California Refund Value (CRV), Sharps collection, and low-income senior citizen discount waste collection programs.

8. Complete Parks Master Plan with the support from RJM Design group. Ensuring community and stakeholder engagement is high priority.

FY 2023-24
Actual
FY 2024-25
Actual
Original
Budget FY
2025-26
Estimated
FY 2025-26
Proposed
Budget FY
2026-27 Change
Community Services Administration
Full-time
ADMINISTRATIVE ASSISTANT I 1 1 1 1 1 0
COMMUNITY SERVICES COORDINATOR 5 5 5 5 4 -1
COMMUNITY SERVICES MANAGER 0 0 0 0 1 1
DEPUTY COMM SVS DIRECTOR 1 1 1 1 1 0
HEAD COOK 111110
RECREATION SERVICES SUPERVISOR 1 1 1 1 0 -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
Proposed Budget Page 84
General Fund
Community Services Department
Accomplishments
Cortez Park Community & Senior Center
The Senior Services Division continues to offer quality special events (24 large scale) for seniors by celebrating 4th of July, Cool Cortez Fridays Series, 90th Birthday Celebration, Volunteer Luncheon, Veteran’s Day, Thanksgiving, Christmas at Cortez Series, New Year’s, Valentine’s Day, St. Patrick’s Day, Spring Tailgate, Senior Prom, and Oktoberfest. Over 4,000 seniors have participated in Special Events since July 2025.
Staff collaborated with local businesses to provide and sponsor donated items such as baked goods, beanies, crafts, gift cards, and beverage services to senior program participants. 20,358 meals served since July 2025 as part of the Cortez Park Community & Senior Center’s Congregate Meal Program.
963 FYTD- Senior Congregate Meal Program intakes processed. Successfully re-instated the in-person AARP tax program which is serviced over 273 senior clients for the 2025 tax season.
Staff administered agreements and provided technical assistance to the City’s 11 CDBG-funded sub-recipients for Fiscal Year 2025-2026 which included services such as food banks, fair housing services, senior nutrition, senior case management, and homeless services. Implemented new, recreational staff-led programs including Bingo, Craft Days, 4D Interactive Movie Experiences, and Billiard Tournaments.
Continued program with Mondays with APU services approximately 30-60 seniors each daily session (1 per week per semester) totaling to approximately 1,200 seniors per semester (3 semester terms per year)
Partnered with agencies such as LA Metro to provide free educational excursions Hosted a free senior immunization clinic in partnership with 986 Specialty Pharmacy Continued partnership with Mt. SAC College to offer 18 senior based free classes ranging from computing, fitness, craft, and writing based courses.
Partnered with AlterCareLine (federally funded) support group for Disaster Relief and adult/senior tailored sessions.
Partnered with over 20 organizations (including various departments within the LA County) to host new workshops including topics like: Medicare, nutrition, real estate, mental health, scams, medication, estate planning, transportation, and more.
o Previous & upcoming organizations include U.S. Department of Labor, Internal Services Department Los Angeles County, AAA, AARP, Motiv8 Rehab (West Covina business), SGV Mosquito & Vector Control District, Athens Services, Partner’s in Care, and more… Monetary Sponsorship FYTD: $5,540.00 collected
Senior Excursion FYTD: $17,050.00 collected
Proposed Budget Page 85
General Fund
Community Services Department
Senior Exercise & Enrichment Classes: $5,646.00 collected Facility Rentals: $17,313.38 collected
Fee Based Special Events (Oktoberfest): $1,460.00 collected Small Scale Special Event (Craft Days, Ballroom/Latin Dance Party): $640.00 collected Commission from Travel Time Tours partnership: $363.46 Hosted several events including Paper Shredding and Electronic Waste in a collection of 15,408 pounds of paper, 16,599 pounds of mixed e-waste scrap and 7,159 pounds of sharp needles. Transportation Services: Staff processed Uber 40 applications and Dial-A- Ride 163 applications, Staff worked with Athens to process 115 Low Income Senior Waste Collection Discount applications.

Palmview Park & Community Center
Palmview Park & Community Center continues to serve as an adaptive recreation facility providing recreation programming to those with special needs.
Successfully created traditional recreational classes for the special need’s population including Walking Club, Dance Fitness, and Colorful Creations.
Continued to create a safe and inclusive space for individuals with special needs to come together and receive support.
Developed a comprehensive program that addresses the unique needs and challenges of individuals with special needs.
Collaborated with local organizations and professionals to provide a wide range of services and resources for the community.
Hosted successful events and activities promote socialization, skill-building, and empowerment for individuals with special needs.
Established partnerships with regional centers, schools, healthcare providers, and other community organizations like Mt. San Antonio College and Del Haven Community Center to expand the reach and impact of the center.
Made a positive impact on the lives of individuals with special needs and their families and creating a sense of belonging and community for all who are involved. Successfully launched a variety of classes and programs tailored to the specific needs and interests of individuals in the special needs community.
Reached and maintained maximum capacity for classes, indicating high demand and interest in the center's offerings.
Established a reputation for high-quality, engaging, and inclusive classes that cater to a diverse range of abilities and interests within the special needs community. Developed an after-school drop-in program for youth to receive homework help, STEM classes, Proposed Budget Page 86
General Fund
Community Services Department
recreational play and a safe space to visit after school.

Shadow Oak Community Center
Established a new recreational class: Lego Robotics
Partnered with Mt. San Antonio College to offer FREE classes geared for Older Adults; 1 new class was added (Food and Nutrition) to the previous 3 for a total of 4 classes. Successfully incorporated 3 additional special events, Piano Recital, Ties and Tiaras Dance, Family Holiday Bingo, and Sip and Paint
Successfully launched the City of West Covina’s Youth Summer Camp Embarking on hosting additional special events to include: Pinata and Loteria Night Established a continual program, Reading Adventure for community members of all ages, held monthly.
In collaboration with The Canine Foundation successfully hosted 2 Pet vaccination clinics/ spay and neuter events. Will continue to host said events to offer low-cost amenities to the community. Created a safe and fun environment for participants of all ages. Increased participation counts on all former recreational and contract classes. Hosted multiple rentals on weekends throughout the year.

West Covina Sportsplex
Charged admission at the gate on the weekends, generating $235,660 in revenue at the Sportsplex in admission for year 2025.
Hosted West Covina Adult Softball League on Friday and Sunday nights. With 89 teams registered for spring, fall and winter seasons.
Hosted regular weekly practices for local youth baseball and softball teams. Local teams took to the Sportsplex fields over 600 times in the past few months. Local and national teams visited the facility for over 50 tournament weekends. Local teams held a variety of fundraising tournaments to fund trips to State and National Championship Tournaments.
Home of San Gabriel Valley Senior Softball League.
Created a safe and fun environment for the diverse teams and families who visit the facility. Sportsplex hosts over 6,000 patrons for 4th of July Firework Spectacular. Partnered with ESPN LA to host their annual All-Star Fright Night. Over 1,000 patrons were in attendance.
Provides a state-of-the-art facility for athletes looking to advance in their skill sets. New upgrades to the tenting in the pavilion and playgrounds.
The facility creates a nostalgic ambiance for visitors near and far. Brings families, friends, and communities together with pavilion rentals and private events. Encourages an active and healthy lifestyle by providing adequate space to play.

Proposed Budget Page 87
General Fund
Community Services Department
Cameron Community Center
Increased participation in programs, classes, and sports teams totaling over 5,500 participants. Hosted multiple community events such as Homeless Count, Mosquito Workshop, Arborist Testing, and voting.
Began monthly Friday Night Movies with a staff-ran snack bar. During these events, we partnered with local businesses like Lazy Dog, Yogurtland, and Girl Scouts. Partnered with Mt. San Antonio College in hosting classes Monday-Friday, year-round. Introduced 3 new recreation contract classes - Basketball 101, Intro to Karate, and Tumbling. Partnered with local organizations to address community needs and concerns. Community/volunteer participation in Youth Basketball program increased. Staff introduced an Easter Egg Hunt with program participants.
Hosted 2 Pickleball Tournaments and increased team numbers. Partnered with A Present Help International Ministries to host a backpack & supply giveaway, serving 74 students ages pre-k to 12th grade.
Increased open gym pickleball by 2 additional days and 3 additional hours each day. Open basketball and pickleball - almost 2,000 participants FYTD. 93 MPR Rentals FYTD - collected over $25,000.
Over 750 gym rentals FYTD - $92,927 collected.
60 passport applications processed.
Continuously addressing the needs of the community by adding new classes, programs, and services.

Performance Measures
Program/Rental FYTD 2024-25 FYTD 2025-26
Estimate Estimate
Gym Rentals 759 774
Multi-Purpose Room Rentals 80 93
Cameron Community Center Totals 839 867
Large Pavilion 67 62
Small Pavilion 14 22
Park Pavilion Rental Totals 81 84
Recreation Class Totals 6,048 7,817
Proposed Budget Page 88
General Fund
Community Services Department
City-Wide Special Events
Hosted over 20 City-Wide Special Events including:
o Annual SGV Tribute to MLK Day in partnership with NAACP o Annual Homeless Count
o Paper Shredding
o Electronic Waste
o Earth Day/Arbor Day
o Spring Festival
o Easter Egg Hunt in partnership with the West Covina Kiwanis Club o Memorial Day Ceremony
o Movie Nights
o Summer Concert Series
o Film It West Covina
o Super Moon Festival
o Cool Kids of Summer
o 4th of July Firework Spectacular
o ESPN LA's 4th Annual All-Star Friday Night
o National Night Out
o Festival of Frights/ Kartober-Fest in partnership with the West Covina Kiwanis Club o Veterans Day Ceremony
o America Recycles Day
o Letters to Santa
o Let It Snow
o Children's Christmas Parade/ Santa's Village - in partnership with the West Covina Kiwanis Club
o Breakfast with Santa
The City’s Spring Festival in March brought together thousands of residents for a weekend of fun and entertainment. Over 100 vendors and community groups, a carnival, bands, and organizations participated in the event.
The City’s 4th of July event in July brought out over 6,000 community members for a night of food, vendors, live entertainment, water activities, free kid’s activities, and much more. The City combined its National Night out with its annual Touch-A-Truck event. Over 3,000 community members gathered to enjoy City vehicles of all shapes and sizes, live entertainment, vendors, food, free kid’s activities, and meet and greet with West Covina first responders.

Proposed Budget Page 89
General Fund
Community Services Department
Expanded the Cool Kids of Summer (Water Days) and Summer Concert Series to include more food/retail vendors.
Hosted the ESPN All-Star Friday Night event, which celebrated the MLB All-Star Weekend in grand style. The event was a huge success which attracted many participants. The event was broadcasted on live radio on ESPNLA 710. The talk show hosts were impressed with the facilities at the Sportsplex, showcasing the city's commitment to providing top-notch sports facilities. Released departments first Community Sponsorship Program released in August 2025 collecting $6,500 in its first month. First time sponsors include: Sun Day Carwash, One & All Church, and Suburban Water
Overall monetary sponsorship collection: $26,217 FYTD.

Proposed Budget Page 90
General Fund
Community Services Department
Expenditures
Major Changes
Salary and benefits decreased due to the allocation of funds to special programs. Workers’ Compensation and General Liability cost increased as part of updated actuarial estimates and were redistributed accordingly.
Budget has been added for special events that is closer to what actuals are trending for the last 2 years.

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 1,541,778 1,539,567 1,830,420 1,748,740 1,684,263 (146,157) Salaries 1,230,290 1,244,146 1,488,592 1,288,780 1,338,971 (149,621) Benefits 186,981 167,258 194,633 206,300 217,293 22,660 Overtime 124,507 106,827 94,710 116,790 101,260 6,550
PERS UAL Payment 0 21,336 52,485 136,870 26,739 (25,746) Materials & Services 886,819 1,082,117 869,236 905,422 929,487 60,251 Materials & Services 799,647 964,993 740,100 792,938 816,100 76,000 Utilities 73,157 96,304 107,000 84,884 89,300 (17,700)
Fuel 10,251 11,044 10,036 14,900 13,487 3,451
Maintenance & Repairs 3,764 9,776 12,100 12,700 10,600 (1,500) Allocated Costs 53,833 13,892 21,584 64,110 28,699 7,115 Allocated Costs 53,833 13,892 21,584 64,110 28,699 7,115 Grand Total 2,482,431 2,635,576 2,721,240 2,718,272 2,642,449 (78,791) -
500
1,000
1,500
2,000
2,500
3,000
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Original Budget
FY 2025-26
Estimate
FY 2026-27
Budget
Thousands
Public Services Expenditures
Salaries & Benefits Materials & Services Allocated Costs Capital Assets Proposed Budget Page 91
General Fund
Community Services 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)
Facility Rentals
Salaries & Benefits 34,451 29,457 28,643 28,150 27,445 (1,198) Allocated Costs 10,413 0 1,703 7,700 2,376 673
Facility Rentals Total 44,864 29,457 30,346 35,850 29,821 (525) Orangewood Afterschool Program
Salaries & Benefits 143 0 28,441 230 0 (28,441)
Orangewood Afterschool Program Total 143 0 28,441 230 0 (28,441) Palmview Center
Salaries & Benefits 145,730 177,889 177,456 192,110 237,296 59,840 Materials & Services 16,051 13,094 25,900 25,900 12,350 (13,550) Palmview Center Total 161,780 190,983 203,356 218,010 249,646 46,290 Recreation Classes (Shadow Oak)
Salaries & Benefits 219,864 259,425 178,522 259,370 231,092 52,570 Materials & Services 35,095 78,144 36,800 39,068 25,800 (11,000) Recreation Classes (Shadow Oak) Total 254,959 337,569 215,322 298,438 256,892 41,570 Senior Citizen Center
Salaries & Benefits 232,446 142,548 141,736 181,080 186,108 44,372 Materials & Services 82,406 88,587 77,200 72,000 72,550 (4,650) Senior Citizen Center Total 314,851 231,135 218,936 253,080 258,658 39,722 Senior Citizen Rentals
Salaries & Benefits 2,227 789 22,000 180 19,366 (2,634) Senior Citizen Rentals Total 2,227 789 22,000 180 19,366 (2,634) Senior Excursions
Salaries & Benefits 1,678 1,817 0 180 0 0
Senior Excursions Total 1,678 1,817 0 180 0 0
Special Events
Salaries & Benefits 205,934 202,633 83,120 166,850 78,460 (4,660) Materials & Services 388,323 562,647 356,000 454,931 509,500 153,500 Special Events Total 594,257 765,280 439,120 621,781 587,960 148,840 Sportsplex
Materials & Services 0 323 0 0 0 0
Sportsplex Total 0 323 0 0 0 0
Vine Afterschool Program
Salaries & Benefits 145,837 13,128 90,501 86,230 71,603 (18,898) Materials & Services 23,013 11,685 7,500 8,163 8,800 1,300 Vine Afterschool Program Total 168,850 24,812 98,001 94,393 80,403 (17,598) Wescove Afterschool Program
Salaries & Benefits 4,435 161 49,015 0 409 (48,606)
Materials & Services 2,016 2,397 3,100 2,100 2,300 (800) Wescove Afterschool Program Total 6,451 2,558 52,115 2,100 2,709 (49,406) Grand Total 2,482,431 2,635,576 2,721,240 2,718,272 2,642,449 (78,791) Proposed Budget Page 92
General Fund
Police Department
Mission Statement
To provide the highest level of service and protection to the community and to cooperatively enhance public safety as the department progresses into the future.

About
The Police Department has a proud history of integrity and service. The Police Department has an authorized full-time workforce of 110 sworn officers and 46 civilians (including 15 Dispatchers). There are also numerous part-time positions including reserve officers and other support staff. The department also utilizes volunteer programs, which are a very important part of the overall public safety effort.

Although focused on front-line law enforcement, the department is also engaged in important community partnerships with schools, businesses, and citizen organizations. The department has garnered outside awards honoring many sworn officers, our West Covina Police Volunteers program, domestic violence victim advocate, and K9 Officers.

The staff of the West Covina Police Department strive to provide the highest level of service, focusing on four core values: Community responsiveness; integrity; teamwork; and effort. To that end, the department is divided into the following divisions: Patrol, Administrative & Investigative, and Administration.

Patrol Division
Two-thirds of all sworn officers’ work in the Patrol division, which focuses on patrolling city streets, responding to calls for service, and identifying potential crime problems. In addition to patrol officers, this division includes reserve officers and the West Covina Police Volunteers who perform non-hazardous duties. Under the Community Service Area Policing program, four dedicated lieutenants and their crews are assigned a specific quadrant of the city and tasked with resolving public safety concerns for residents, neighborhoods, and businesses. Collateral duties for sworn personnel in the Patrol Division include jail management, arrest and control, force options, special problems detail, peer support, SWAT, Reserve Program oversight, public information officer duties, field training officer program, and hostage negotiations. This division also incorporates two subdivisions:

Traffic Unit
This unit provides enforcement of traffic laws, targeted enforcement at schools and other sites, traffic investigations, parking enforcement, oversight of the crossing guard services contract, and fleet services.

Jail Operations
This unit processes all arrests, oversees all prisoners, coordinates all jail operations, and maintains compliance with State mandates specific to jail operations.

Proposed Budget

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West Covina City CouncilMay 5, 2026

West Covina City Council
May 5, 2026