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Home My WebLink About2009 02 18NOTICE IS HEREBY GIVEN that a Special Meeting is hereby called to be held on WEDNESDAY, FEBRUARY 18, 2009 at 6:00 PM at City Hall Council Chamber, 14403 E. Pacific Avenue, Baldwin Park, CA 91706. Said Special Meeting shall be for the purpose of conducting business in accordance with the attached A---ua . Dated: February 12, 2009 449 Manuel Lozano Mayor 1, Laura M. Nieto, Deputy City Clerk of the City of Baldwin Park, certify that I caused the aforementioned Notice and Call of a Special Meeting to be delivered via email (hard copy to follow) to each Member and to the San Gabriel Valley Tribune, and that I posted said notice as required by law on February 12, 2009. Laura M. Nieto Deputy City Clerk City Council Special Meeting Agenda — February 18, 2009 UAT44 -ilk I L91 h ValliQ ;J ILI Lei I FEBRUARY 18, 2009 • #0P CITY HALL — COUNCIL CHAMBEA 14403 E. PACIFIC AVENUE BALDWIN PARK, CA 91706 (626) 9660-4011 Manuel Lozano Monica Garcia Anthony J. Bejarano Marlen Garcia Ricardo Pacheco W I N A K - Mayor - Mayor Pro Tern - Council Memb - Council Memb - Council Membi PUBLIC COMMENTS The public is encouraged to address the City Council or any of its Agencies listed on this agenda on any matter posted on the agenda or on any other matter within its jurisdiction. If you wish to address the City Council or any of its Agencies, you may do so during the PUBLIC COMMUNICATIONS period noted on the agenda. Each person is allowed five (5) minutes speaking time. A Spanish-speaking interpreter is available for your convenience. City Council Special Meeting Agenda — February 18, 2009 COMENTARIOS DEL PUBLICO Se invita al p6blico a dirigirse al Concitio o cualquiera otra de sus Agencias nombradas en esta agenda, para hablar sobre cualquier asunto publicado en la agenda o cualquier tema que est6 bajo su jurisdicci6n. Si usted desea la oportunidad de dirigirse al Concilio o aiguna de sus Agencias, podri hacerlo durante el periodo de Comentarios del Pdblico (Public Communications) anunciado en la agenda. A cada persona se le permite hablar por cinco (5) minutos. Hay un int6rprete para su conveniencia. CITY COUNCIL SPECIAL MEETING — 6:00 PM Council members: Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Mayor Pro Tern Monica Garcia and Mayor Manuel Lozano PUBLIC COMMUNICATIONS Five (5) minute speaking time limit Cinco (5) minutos sera e/ limite Para hablar Tells / 'HE MINARI 'Q�C r ASIDE TO ADDRESS THE CI I VI CO WlAvt- PLEASE NOTIFY THE CITY CLERK IF YOU REQUIRE THE SERVICES OF AN INTERPRETER No action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The legislative body or its staff may: 1) Briefly respond to statements made or questions asked by persons; or 2) Direct staff to investigate and/or schedule matters for consideration at a future meeting. [Government Code §54954.2] ESTE ES EL PERIODO DESIGNADO PARA DIRIGIRSE AL CONCILIO FAVOR DE NOTIFICAR A LA SECRETARIA SI REQUIERE LOS SERVICIOS DEL INTERPRETE No se podra tomar acci6n en algOn asunto a menos que sea incluido en la agenda, o a menos que exista algona emergencia o circunstancia especial. El cuerpo legislativo y su personal podran: 1) Responder brevemente a declaraci6nes o preguntas hechas por personas; o 2) Dirigir personal a investigar y10 fijar asuntos para tomar en consideraci6n en juntas proximas. [Codigo de Gobierno §54954.2] RECESS TO CLOSED SESSION OF THE CITY COUNCIL 1. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (GC §54956.9(a)) Case Name: Steve Molina v City of Baldwin Park Case Number: WCAB No. ADJ3551951 (RIV 007 0679) Case Name: Matthew Flores v. City of Baldwin Park Case Number: WCAB No. VNO 0552760 Case Name: Enrique Rodriguez v. City of Baldwin Park Case Number: WCAB No. VNO 0552140 083MIX, City Council Special Meeting Agenda — February 18, 2009 I, Laura M. Nieto, Deputy City Clerk of the City of Baldwin Park hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the City Hall bulletin board not less than 24 hours prior to the meeting. Dated February 12, 2009. A 4J Laura M. Nieto Deputy City Clerk PLEASE NOTE: Copies of staff reports and supporting documentation pertaining to each item on this agenda are available for public viewing and inspection at City Hall, 2nd Floor Lobby Area or at the Los Angeles County Public Library in the City of Baldwin Park. For further information regarding agenda items, please contact the office of the City Clerk at 626.960.40011, ext. 466 or via e -mail at inieto cx.baldwin ark.corn In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Public Works Department or Risk Management at 626.960.4011. Notification 48 hours prior to the meeting will enable staff to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 34.102.104 ADA TITLE II) City Council Special Meeting Agenda — February 18, 2009 Fiffit i ,, 0 iI iWalI COUNCIL CHAMBER 14403 E. Pacific Avenue Baldwin Park, CA 91706 1,6276) 960 -4011 Manuel Lozano Monica Garcia Anthony J. Bejarano Marlen Garcia Ricardo Pacheco - Mayor - Mayor Pro Tern - Councilmember - Councilmember - Councilmember PLEASE TURN OFF CELL PHONES AND PAGERS WHILE MEETING IS IN PROCESS POR FAVOR DE APAGAR SUS TELEFONOS CELULARES Y BEEPERS DURANTE LA JUNTA PUBLIC COMMENTS The public is encouraged to address the City Council or any of its Agencies listed on this agenda on any matter posted on the agenda or on any other matter within its jurisdiction. if you wish to address the City Council or any of its Agencies, you may do so during the PUBLIC COMMUNICATIONS period noted on the agenda. Each person is allowed five (5) minutes speaking time. A Spanish speaking interpreter is available for your convenience. COMENTARIOS DEL PUBLICO Se invita al publico a dirigirse al Concilio o cualquiera otra de sus Agencias nombradas en esta agenda, para hablar sobre cualquier asunto publicado en la agenda o cualquier tema que este bajo su jurisdiccion. Si usted desea la oportunidad de dirigirse al Concilio o alguna de sus Agencias, pods hacerlo durante el periodo de Comentarios del Publico (Public Communications) anunciado en la agenda. A cada persona se le permite hablar por cinco (5) minutos. Hay un interprete para su conveniencia. CITY COUNCIL REGULAR MEETING — 7:00 PM CALL TO ORDER INVOCATION PLEDGE OF ALLEGIANCE ROLL CALL. Council members: Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Mayor Pro Tern Monica Garcia and Mayor Manuel Lozano ANNOUNCEMENTS Presentation to Baldwin Park High School Girls Soccer team in recognition of their athletic achievements Presentation to Sierra Vista High School Lady Dons Varsity Basketball team in recognition of their athletic achievements • Proclamation proclaiming February as American Heart Month in the City of Baldwin Park PUBLIC COMMUNICATIONS Five (5) minute speaking time limit Cinco (5) minutos sera el limite para hablar THIS IS THE TIME SET ASIDE TO ADDRESS THE CITY COUNCIL PLEASE NOTIFY THE CITY CLERK IF YOU REQUIRE THE SERVICES OF AN INTERPRETER No action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The legislative body or its staff may: 1) Briefly respond to statements made or questions asked by persons; or 2) Direct staff to investigate and /or schedule matters for consideration at a future meeting. [Government Code §54954.2] ESTE ES EL PERIODO DESIGNADO PARA DIRIGIRSE AL CONCILIO FAVOR DE NOTIFICAR A LA SECRETARIA SI REQUIERE LOS SERVICIOS DEL INTERPRETE No se podra tomar acci6n en a1g6n asunto a menos que sea incluido en la agenda, o a menos que exista algOna emergencia o circunstancia especial. El cuerpo legislativo y su personal podran: 1) Responder brevemente a declaraci6nes o preguntas hechas por personas; o 2) Difigir personal a investigar yl'o fijar asuntos para tomar en consideraci6n en juntas proximas. [Codigo de Gobierno §54954.2] CONSENT CALENDAR All items listed are considered to be routine business by the City Council and will be approved with one motion. There will be no separate discussion of these items unless a City Councilmember so requests, in which case, the item will be removed from the general order of business and considered in its normal sequence on the agenda. WARRANTS AND DEMANDS Staff recommends City Council receive and file. City Council Agenda — February 18, 2009 Page 2 2. PROPOSED RECOGNITION BY THE MAYOR AND CITY COUNCIL FOR THE PERIOD OF FEBRUARY 4, 2009 THROUGH FEBRUARY 17, 2009 Staff recommends City Council approve the preparation and presentation of the proclamations, plaques and certificates as outlined in the staff report. 3. MINUTES Staff recommends City Council approve the minutes of the special and regular meetings of February 4, 2009 and the special meeting of February 11, 2009. 4. CITY OF BALDWIN PARKS COMPREHENSIVE ANNUAL FINANCIAL REPORT AND RELATED AUDIT REPORTS FOR THE FISCAL YEAR ENDING JUNE 30, 2008 Staff recommends City Council receive and file the City of Baldwin Park's Comprehensive Annual Financial Report, Single Audit and Report of Independent Auditors on Compliance and on Internal Controls, all for the fiscal year ended June 30, 2008. 5. APPROVE THE DESIGN FOR THE FRANCISQUITO AVENUE REHABILITATION PROJECT AND AUTHORIZE ITS ADVERTISING FOR CONSTRUCTION BIDS Staff recommends City Council approve the design (Plano, Specifications and Engineer's Estimate — P S & E) for the Francisquito Avenue Roadway Rehabilitation and authorize staff to advertise the project for construction bids. 6. AWARD A CONSULTANT SERVICES CONTRACT FOR DESIGN OF THE RAMONA BOULEVARD IMPROVEMENTS TO SUBMIT THE PROJECT UNDER THE FEDERAL STIMULUS BILL Staff recommends City Council 1) authorize expending $20,000 to engage Transtech Engineer's to prepare plans and specifications for the Ramona Boulevard Rehabilitation project; 2) authorize staff to appropriate $10,000 from the Gas Tax fund (there are sufficient funds available;) and 3) authorize staff to appropriate $10,000 from the Prop C Funds (sufficient funds are available.) Staff recommends City Council authorize 1) providing security guards at critical hours at a cost not to exceed the revenue generated by the increase in parking fees; 2) removal of the guard shack; 3) installation of a few fixed record -over security cameras at a cost of $5,000; 4) implementation of parking rates as shown in Attachment "A" of the staff report; and 5) authorization to staff to proceed with initiating a Parking Permit District as outlined in Attachment "B" of the staff report. (7:00 P.M. or as soon thereafter as the matter can be heard). If in the future you wish to challenge the following in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice or in written correspondence delivered to the City Clerk and /or City Council at or prior to the public hearing. 8. PUBLIC HEARING TO CONSIDER APPROVAL OF AMENDMENT NO.2 TO FISCAL YEAR 2005 -2010 FIVE YEAR CDBG /HOME CONSOLIDATED PLAN AND AMENDMENT NO. 1 TO FY 2008 -2009 ANNUAL ACTION PLAN Staff recommends City Council conduct the public hearing and following the public hearing approves proposed Amendment No. 2 to the FY 2005 -2010 Five Year City Council Agenda — February 18, 2009 Page 3 CDBG /HOME Consolidated Plan and approves proposed Amendment No. 1 to the FY 2008 -2009 Annual Action Plan. CITY COUNCIL / CITY CLERK / CITY TREASURER / STAFF REQUESTS & COMMUNICATIONS Request by Mayor Pro Tern Monica Garcia for discussion on the following: • Council discussion and direction to staff for the installation of a stop sign at Olive St. and Elton St. • Council discussion and direction to staff to bring recommendations on how to best position the city to benefit from Federal stimulus money ADJOURNMENT 1, Laura M. Nieto, Deputy City Clerk of the City of Baldwin Park hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the City Hall bulletin board not less than 72 hours prior to the meeting. Dated this 12th day of February 2009. J�m a �, t ` Laura M. Nieto Deputy City Clerk PLEASE NOTE: Copies of staff reports and supporting documentation pertaining to each item on this agenda are available for public viewing and inspection at City Hall, 2nd Floor Lobby Area or at the Los Angeles County Public Library in the City of Baldwin Park. For further information regarding agenda items, please contact the office of the City Clerk at 626.960 -4011, ext. 466 or via e -mail at Inieto aC�baldwinpark.com In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Public Works Department or Risk Management at 626.960.4011. Notification 48 hours prior to the meeting will enable staff to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 34.102.104 ADA TITLE II) City Council Agenda — February 18, 2009 Page 4 TO: Honorable Mayor and Members of the City Council FROM: Michael M. Blazenski, Interim Finance Director DATE: February 18, 200pj SUBJECT: Warrants and Demands FOUNZ0914 The purpose of this report is for the City Council to allow the payment of Warrants and Demands against the City of Baldwin Park. BACKGROUND and DISCUSSION: The Finance Department has recently converted to a new financial system. The Claims and Demands report format has been modified and continues to report the required information in accordance with the Government Code. The payroll of the City of Baldwin Park consisting of check numbers 180452 -180531 Inclusive, voids: 180452, 180456. Additionally, Automatic Clearing House (ACH) Payroll deposits were made on behalf of City Employees from control numbers 018318 — 018563 for the period of January 11, 2009 through January 24, 2009 inclusive, have been presented and hereby ratified, in the amount of $415,043.61. General Warrants, including check numbers 173107 to 173363 inclusive, in the total amount of $490,573.37 constituting claims and demands against the City of Baldwin Park, are herewith presented to the City Council as required by law, and the same hereby ratified. Pursuant to Section 37208 of the Government Code, the Chief Executive Officer or designee does hereby certify to the accuracy of the demands hereinafter referred to and to the availability of funds for payment thereof. 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Q U N O dl 6) co W to co to O O S O H U H O O N N M co O Ol N M cr w \ M M r w M Ln H �o r7 H H H H to W W w N 0) H H N M W 01 H H H O O uI) Ln Ln r R P O O H H H H Y W H H O H z Q O O C7 z a H a H H O W W H El a w w z z U o x000 EE� a jz: wz O oa a a, a Q Q a E i ,\ 'D Q H U U H H H H N W W W E N O a am O 0. xxxx H U Px H W W Q \ \\ W fx m= amco < xrx x Ix 0z Q Q HOOO Q U H Q E U 3 xWac4 Q <W W W O a aw v HH zH Ha W FCa HO z W W W W �Ga q m EE � W �x FCC u C4 P'.H W w x'zi O W W W W 2H %, w m Ow EC7 FG a ,D P: w EW, xw a= H, X " X 14 f4 Wo) %C- Q Ln S I_n z UP Z W aE E E W W W W FCE�y'H Ocfl QN Ch OH H xxx am W FC W xE cG �Cz cam ao Or Zz Hr Om EEEE Q', Ul 'F>✓., E m m W m �(, M w H U M U d' 0.; M ',�+ '� U D R; aw HNC z� z 'D aa,4 0 HNC ax z O w >> W 0 a0 0w wiz wUl W wHz��H co CD wQ wQ wQ wx w x coxxcz E z< OW W 4 a 47 EU xU CO mx m a mx w< < W W W W U a> %< W> W H z(D zfxNCI�7z W> 0 0 0 0P4 a HU)coU) C7m C7 0 x xa H< H604< h Q Q H Q a E C7 a H 0 Q Q Q Q Q Q H 000 o Ow O W ow o;� ov ow O W a x z Px m a > a x a oa a aa,a N H N H H N N N N N H H H H N H N N N N O O O O O O O O O O O O O O O O O O O o O O O O o to I N I � I N I N I O H M r N M O r LI) W 6) O to N r M c}+ N N N loH cif M MN mm Ln(Y) O H O N O O O N O N In N Ln N N I 1 I I I 0 o rn o 0 H O m (D O O) cM m O O) N O) (D 0) O o f O I O I O I O I \o \O \o \O \O cfI d� d� �o O d^ �D �D o f 0 1 O I O I O I \Ln \H \o \H \H N O N O N O N O N O CD O U) OH (D LI) OLn O O r O d O O O O n o r O O o) d . 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REQUESTS /RECAP The following requests for plaques and certificates were received: RECOMMENDATION It is recommended that the City Council approve the preparation and presentation of the above plaques, proclamations, and certificates. Prepared By: Rosa Caballero, Administrative Clerk 11 Time /Date /Place of Date Needed Requested By List of Honorees Presentation Councilmember Bradoaks Elementary 12:00pm /February 6 Plaque Ricardo Pacheco School for Fundraising Bradoaks Elementary 02 -06 -09 efforts in making The Wonder of Reading Library possible Mayor Lozano & Mary W. Su for her 7 :00pm /February 11 Certificate Councilmember appointment as Mayor Pro Walnut City Hall 02 -11 -09 Marten Garcia T em for the City of Walnut Mayor Lozano & Los Dandys Musical Group 7:00pm /February 12 Plaque Councilmember celebrating 50 years Guadalajara Grill 02 -12 -09 Marlen Garcia Mayor Lozano & Vista Hospital of SGV 5 5:30pm /February 26 th Certificate Councilmember Year Anniversary Vista Hospital 02 -26 -09 Marlen Garcia BPUSD Adult Proclamation for March 7:00pm /March 4th Proclamation School 9 -13, 2009 as Adult City Council Meeting 03 -04 -09 Education Week BPUSD Adult Winners and Instructors of 7:00pm /March 18 Certificates School Adult Education Essay City Council Meeting 03 -18 -09 Contest RECOMMENDATION It is recommended that the City Council approve the preparation and presentation of the above plaques, proclamations, and certificates. Prepared By: Rosa Caballero, Administrative Clerk 11 CITY OF BALDWIN PARK CITY COUNCIL MINUTES Manuel Lozano, Mayor/Chair Monica Garcia, Mayor Pro Tem/Vice Chair Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco Council Members/Members Maria Contreras, City Treasurer Susan Rubio, City Clerk The CITY COUNCIL of the City of Baldwin Park met in SPECIAL SESSION at the above time and place. Mayor Pro Tern Monica Garcia called the meeting to order at 6:00 p.m. Present: Council member Marlen Garcia, Council member Bejarano, Mayor Pro Tern Monica Garcia. Absent: Council member Pacheco, Mayor Lozano. Also Present: Chief Executive Officer Vijay Singhal, City Attorney Joseph W. Pannone, City Clerk Rubio. RECESS TO CLOSED SESSION OF THE CITY COUNCIL 1. PUBLIC EMPLOYEE APPOINTMENT (GC §54957) Title: Finance Director RECONVENE IN OPEN SESSION The City Council reconvened in open session with all members present at 7:00 p.m. REPORT FROM CLOSED SESSION No reportable action was taken There being no other matters for discussion the meeting was adjourned at 7:00 p.m. Approved as presented by the Council at their meeting held February 18, 2009. Page 1 of 2 Laura M. Nieto Deputy City Clerk Page 2 of 2 A 1611 KNOINNINI N 04,2009 7:00 p.m. COUNCIL 14403 E. Pacific Avenue Baldwin Park Manuel Lozano, Mayor Monica Garcia, Mayor Pro Tern Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Council Members Maria Contreras, City Treasurer Susan Rubio, City Clerk The CITY COUNCIL of the City of Baldwin Park met in REGULAR SESSION at the above time and place. INVOCATION Led by Mayor Pro Tern Monica Garcia PLEDGE OF ALLEGIANCE Present: Council member Bejarano, Council member Pacheco, Lozano. Absent: None. Council member Marlen Garcia, Mayor Pro Tern Monica Garcia, Mayor Also Present: Chief Executive Officer Vijay Singhal, City Attorney Joseph W. Pannone, Director of Recreation & Community Services Manuel Carrillo Jr., Community Development Manager Marc Castagnola, Director of Public Works William Galvez, Chief of Police Lili Hadsell, City Treasurer Contreras, City Clerk Rubio. ANNOUNCEMENTS Mayor Lozano congratulated Everett Marquez who had just returned from Iraq & Xavier Figueroa, brother of Gabriel Figueroa, who had just completed boot camp Council member Pacheco recognized USGVMWD President Contreras and Chamber of Commerce President Salonisen and the other groups in attendance Council member Marlen Garcia congratulated Fidel Vargas Sr. on his appointment to the Mt. SAC Bond Oversight Committee and thanked him for representing the City of Baldwin Park Mayor Pro Tern Monica Garcia acknowledged Carolyn Anderson of Waste Page 1 of 6 Management Council member Pacheco stated that the city was opposed to the proposed MRF in the City of Irwindale. He further announced the deadlines for submitting comments. Mayor Lozano stated that there were forms available for the public to comment and spoke about a recent meeting that he and Mayor Pro Tern Monica Garcia had with Irwindale Council members. He further commented about the costs associated with the construction of the facility. Mayor Pro Tern Monica Garcia further commented about the meeting she and Mayor Lozano had with the city of Irwindale and the discussion of alternative sites for the facility, stating that other sites in the city were not an option because they were potentially going to be used for retail opportunities. She also spoke about the environmental impacts associated with this proposed project and when the document would be made available Mayor Lozano spoke about financial aspects of the project and potential law suits that are pending Mayor Pro Tern Monica Garcia commented that they were told this was a state - of- the -art facility, but there was not a comprable one in the area that they could visit. She announced the next public meeting on the matter and requested that it be placed in an upcoming issue of the NOW and that there was information on the city website Mayor Lozano spoke about the continued meetings with the day laborers and the involvement of a non - profit to assist with possible facilities. He said that they'll be asking for U I'- assistance of the day Iabor ers and spoke about an email that he had received regarding the situation at Home Depot PROCLAMATIONS, COMMENDATIONS & PRESENTATIONS Presentation of "Star Recognition Award" to the City of Baldwin Park from Independent Cities Risk Management Authority CEO Singhal & a representative from ICRMA provided background on recognition that the city was receiving. Human Resources Manager Lara accepted the award on behalf of her team PUBLIC COMMUNICATIONS Carloyn Anderson, representative Waste Management introduced herself as the city's represtative. She expressed her excitement to again be working with the city of Baldwin Park. Mayor Lozano & Council member Pacheco welcomed her back to the city and Mayor Pro Tern Monica Garcia acknowledged that her business cards were environmentally friendly. Ken Woods, resident & business owner commented to Mayor Pro Tern Monica Garcia regarding her campaign literature which stated that she was from Baldwin Park and wanted what was best for Baldwin Park. Expressed his opinion that she did not listen to the many citizens who were in favor of Superior Market Page 2 of 6 and commented about water issues related to the proposed downtown revitalization Margaret Salonisen, resident shared a negative experience she had at the Home Depot due to the presence of day laborers. She requested that the Council put a stop to what was going on for the residents who wanted a safe place to shop and eat. Stated that she would not shop there until the issue is resolved Zodin del Rosario & Beverly, representing CIPA recognized the city for their on going work against unlawful sale of tobacco but expressed their concern that the language in the staff report was vague. Alisha Lopez & Janis Chow also commented on Item #6 and shared their experiences in other cities related to enforcement and compliance checks Teresa Vargas, representing the Think Together program, spoke about the Miles of Change event and the goal of being recognized in the Guineess Book of World Records, announcing that the event coincided with the centennial celebration of the Lincoln penny. Al Contreras, Upper San Gabriel Municipal Water District President announced an upcoming toilet giveaway event at Mountain View High School and encouraged the public to participate Tony Mena, resident expressed his opposition to Superior Market coming in as an anchor store, but supported a super market. He also shared his vision for the future of the city Margarita Vargas, resident & Valley Counter Water Board Member also spoke about the free toilet event and announced that proof of address would need to be provided in order to receive a toilet Thomas Cary, resident expressed his opposition to the proposed MRF in Irwindale and the situation with the day laborers at Home Depot Greg Tuttle, business owner, shared his opinion that the city is still owed money by Bisno Development. He addressed recent comments made by Mayor Lozano and Council member Bejarano. He also commented about an Athens substation and Council member Marlen Garcia's visit to Sacramento. Expressed his support for Superior Market Cecilia Lee, business owner commented about the proposed MRF and expressed her concern that the site will cause many issues. She stated her support of Superior Market as an anchor store and stated that they are willing to bring in tax revenue and jobs in the city Cruz Sembello, resident commented about the opinions of the Council regarding the proposed MRF and how they are similar to the opposition that was expressed about the proposed downtown project. She also spoke about the Irwindale City Council and that they are open to hearing from the public. She stated that she had not heard from Council member Bejarano to set up a meeting. She also Page 3 of 6 addressed the economic crisis in the city and the nation Carol Woods, resident & business owner stated that the city is dying due to Ordinance 1290 Marco Rosas, resident spoke about the economic crisis in the nation and that Baldwin Park is refusing a business to come into the city and expressed his support of Superior Market. He further addressed previous comments made by Mayor Pro Tern Monica Garcia regarding the city of Irwindale Public Communications were closed at 8:07 p.m. Council member Pacheco announced that the city received an award for the Park & Recreation Guide. He also spoke about Consent Calendar Item #8 and shared that funding has been secured to continue the playground project. He further expressed that the Council should be open to discussions with Superior Market and spoke about the state of the economy and the benefits of bringing in a market. He did not feel that it would interfere with the vision of the city In response to an inquiry from Mayor Pro Tern Monica Garcia, CEO Singhal stated that Superior Market could potentially bring in forty to sixty thousand dollars in annual sales tax revenue Mayor Pro Tern Monica Garcia commented that the sustainability of the economy did not depend on the opening of a Superior Market and that the Council was working to provide additional economic opportunities for the residents. She acknowledged concerns raised by Council member Pacheco and spoke about promoting diversity in the city because there was a diverse constituency CONSENT CALENDAR Motion: Approve CONSENT CALENDAR Items 1 -5, 8 & 9 (with the exception of Item Nos. 6 & 7') Moved by Mayor Lozano, seconded by Council member Marlen Garcia. City Council received and filed. 2. PROPOSED RECOGNITIONS BY THE MAYOR AND CITY COUNCIL FOR THE PERIOD OF JANUARY 22, 2009 - FEBRUARY 3, 2009 City Council approved the preparation and presentation of the proclamations, plaques and certificates as outlined in the staff report. 3. MINUTES City Council approved the minutes of the special and regular meetings of January 21, 2009. Page 4 of 6 "11111561 1 • City Council rejected the claims of Imelda Torres; Elizabeth Canales; Cristina Flores and Richard & Patricia Duran and directed staff to send the appropriate notices of rejection to the claimants. City Council waived further reading, read by title only and adopted Ordinance No. 1323 entitled, "AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALDWIN PARK ADDING SECTION 95.16 TO THE BALDWIN PARK MUNICIPAL CODE RELATING TO ABATEMENT OF GRAFFITI ON PRIVATE PROPERTY." 8. AUTHORIZE THE PURCHASE AND INSTALLA T ION OF T'WO PLAY STRUCTURES FOR THE MORGAN PARK PLAY AREA City Council 1) authorized utilizing the purchase agreements maintained by other public agencies (CMAS) for the purchase of the play equipment from Miracle Play Ground; and 2) waived the formal bidding procedures and authorized procurement of the Miracle Play Ground equipment in the amount of $116,446.91 for the purchase and assembly of the play equipment (two separate play structures;) and 3) authorized the Chief Executive Officer to execute the CMAS Agreement; and 4) authorized the Director of Public Works to execute any necessary change orders in an amount not to exceed $2,700 (10% of installation costs;) and 5) rejected all bids in connection with the bid opening on December 8, 2008 for the construction of the Morgan Park improvements and Recreation Promenade. 94 • s •. - - City Council authorized staff to proceed with developing options to improve security measures at the Metrolink station and also bring recommendation for a new rate model to offset the cost of new measures. The following item was pulled by Mayor Lozano_for separate discussion: Motion: Table to the next meeting Moved by Mayor Lozano, seconded by Council member Marlen Garcia. The following item was pulled by Mayor Pro Tem Monica Garcia for separate discussion: 7. APPROVAL OF POLICY TO SUBSIDIZE CITY FEES FOR VERY LOW AND EXTREMELY LOW INCOME FAMILIES (Related Item #3 on Community Development Commission Agenda) Mayor Pro Tern Monica Garcia spoke about the many beneficial aspects of this program and that it would give incentives to residents to make improvements on their homes. Council member Pacheco commented that this Page 5 of 6 was a step in the right direction but that it was not enough. He expressed that some of the fees for construction recycling were excessive and that if the city was going to move forward with this program, there should be a second look taken based on these factors Mayor Pro Tern Monica Garcia felt that some of the issues that Council member Pacheco raised were not specifically related to this item and requested that Council move forward with this program Motion: Authorize staff to develop a policy to subsidize city fees for very low - and extremely low- income families and develop implementation guidelines. Moved by Mayor Pro Tern Monica Garcia, seconded by Council member Pacheco. CITY COUNCIL/ CITY CLERK / CITY TREASURER / STAFF REQUESTS & COMMUNICATIONS Council member Marlen Garcia congratulated Human Resources Manager Lara and staff for the recognition they received and thanked them for their work; she congratulated Teresa Vargas and the Think Together program and spoke about her daughter's participation in it. She complimented the school district for their support and participation in this program for the benefit of the students. She requested that a congratulatory letter be sent to Paster Paul Flores on his appointment to the Baldwin Park School Board. Council member Marlen Garcia further commented about the City's ability to stay afloat during tough financial times and encourgaed her Council colleagues to stay strong and be optimistic. ahni it what they art- riving fnr tht- fi iti ire generations in the city 0171X6111-Wil ihf:11 1,i There being no other matters for discussion the meeting was adjourned at 8:28 p.m. Approved as presented by the Council at their meeting held February 18, 2009. Laura M. Nieto Deputy City Clerk Page 6 of 6 CITY OF BALDWIN PARK CITY COUNCIL MLA fr[11111k1 WEDNESDAY, FEBRUARY 11, 2009 6:30 p.m. ROOM 307 14403 E. Pacific Avenue Baldwin Park Manuel Lozano, Mayor Monica Garcia, Mayor Pro Tern Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco Council Members Maria Contreras, City Treasurer Susan Rubio, City Clerk The CITY COUNCIL of the City of Baldwin Park met in SPECIAL SESSION at the above time and place. CALL TO ORDER ROLL CALL Present: Council member Bejarano, Council member Marlen Garcia, Council member Pacheco, Mayor Pro Tern Monica Garcia, Mayor Lozano. Absent: None. Also Present: Chief Executive Officer Singhal, Deputy City Clerk Nieto. PUBLIC COMMUNICATIONS NONE RECESS TO CLOSED SESSION OF THE CITY COUNCIL 1. PUBLIC EMPLOYEE APPOINTMENT (GC §54957) Title: Finance Director RECONVENE IN OPEN SESSION REPORT FROM CLOSED SESSION No reportable action was taken ADJOURNMENT There being no other matters for discussion the meeting was adjourned at 8:25 p.m. Approved as presented by the Council at their meeting held February 18, 2009. Page 1 of 2 Laura M. Nieto Deputy City Clerk Page 2 of 2 CITY COUNCIL AGENDA FEB F, Re 18L.�009 CITY OF BALDWIN PARK S �PE BA,DWT P A, R, K TO: Honorable Mayor and City Council Members FROM: Vijay Singhal, Chief Executive Office Michael M. Blazenski, Interim Finance Director_ DATE: February 18, 2009 SUBJECT: City of Baldwin Park's Comprehensive Annual Financial Report and related Audit Reports for the Fiscal Year ending June 30, 2008 1211;3:101--1 The purpose of this report is to present the City's Comprehensive Annual Financial Report (CAFR), the Single Audit, and Report of Independent Auditors on Compliance and on Internal Control, all for the fiscal year ended June 30, 2008. BACKGROUND The CAFR is composed of three main sections, an introductory section, the financial section — which is the audited financial statements, and a statistical section. City staff prepares the introductory and statistical sections, while the financial section is prepared by the a..d-- The audit firm of Vasquez & Company, LLP, has completed its audit of the City's 2007 -2008 Fiscal Year and has rendered an unqualified (clean) opinion on the report. Additionally, staff has submitted the CAFR to the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the CAFR will earn the certificate. In addition to the CAFR, the auditor issued a Single Audit Report and a Report of Independent Auditors on Compliance and on Internal Control. The Federal Government requires the Single Audit provided the City expends more than $500,000 in Federal grant funds during the fiscal year. There was no Management Letter issued by the Auditor as they found no control deficiency items that were considered significant and /or material. Page 2 DISCUSSION The Comprehensive Annual Financial Report (CAFR) was completed in accordance with the Government Finance Officers Association guidelines and recommended format. The City Council may note that the report provides more statistical data and in the Management's Discussion and Analysis outlines the City's financial highlights and overviews for Fiscal Year ending June 2008. Overall the City's financial improved from the prior year. Some of the highlights of Fiscal Year ended June 2008 include: • Both City's and General Fund's fiscal condition became stronger. • Actual revenues were greater than expected • Expenditures were less than budgeted amounts • General Fund revenues exceeded expenditures by $2,557,000 prior to support for CDC • Total City cash balance increased by $4,379,416 and the cash balance for the General Fund increased by $2,590,000 • The unrestricted General Fund Balance increased to $4,809,000 DeSnita ClMA/inn arnnnmir overall the re"er�i io- .,f +ham + +�... 4...,. - -4- r.. .,.,,. zI .,v..,.., �v, �, �� i� is vcuta�a of the City exceeded U Ve UUUI�j. Ct and expenditures were less than budgeted and less than revenues. This allowed the fund balance of several funds to increase. In large part, the increase in revenues and reduction in expenditures were due to the implementation of the City's restructuring program, and improvements in productivity and efficiency of operations. The cost of the audit is $75,000. -__ It is recommended that the City Council receive and file the City of Baldwin Park's Comprehensive Annual Financial Report, Single Audit, and Report of Independent Auditors on Compliance and on Internal Controls, all for the fiscal year ended June 30, 2008. ATTACHMENTS /EXHIBITS 1. Comparison of Fund Balances 2. City of Baldwin Park Comprehensive Annual Financial Report for the Year Ended June 30, 2008. City of Baldwin Park Fiscal Year 6/30/2008 Comparison of Fund Balance 6/30/07 to 6/30/08 Fund Fund Balance Fund Balance Number Name 6/30/2007 6/30/2008 Change General Fund: 100 General Fund* 3,040,415 4,809,166 1,768,751 197 CRA Clearing 0 0 0 Subtotal - General Fund 3,040,415 4,809,166 1,768,751 General Fund Supported. 198 Housing Clearing 0 0 0 260 Summer Lunch Program 0 0 0 252 Parks Maintenance Assessment District 0 (14,791) (14,791) 402 Fleet Services 51,178 83,590 32,412 401 Information and Support Services 252,252 143,264 (108,988) 403 Internal insurance (2,550,168) (2,066,802) 483,366 Subtotal - Supported Funds (2,246,738) (1,854,739) 391,999 General Fund Subsidized: 244 Proposition A 0 (7,383) (7,383) 253 Proposition A -Parks 0 0 0 Subtotal - Subsidized Funds 0 (7,383) (7,383) Subtotal - General Fund & General Fund Supported 793,677 2,947,044 2,153,367 Restricted: 230 AB 1693 Business Improvement Fees 159,857 222,227 62,370 247 Oil Recycling Grant 0 0 0 231 Air Quality Management 274,202 3615043 86,841 205 Federal Asset Forfeiture 1,486,075 1,519,602 33,527 241 Surface Transportation Program (60,636) (62,624) (1,988) 206 State Asset Forfeiture 212,945 223,090 10,145 243 Bicycle and Pedestrian Safety 0 (8,296) (8,296) 245 Proposition C 1,270,490 2,098,835 828,345 223 Economic Development Act Revolving Loan 1,574,960 1,599;099 24,139 220 Community Development Block Grant (43,100) 0 43,100 221 H.O.M.E. (Home Investment Partnership Program) 0 0 0 240 Gasoline Tax 0 779,163 779,163 251 Street Lighting and Landscape 27,419 103,195 75,776 250 Assessment District 273,683 292,424 18,741 301 Building Reserve ** 307,957 120,260 (187,697) 246 AB939 Integrated Waste Management 237,397 189,107 (48,290) 133 Residential Development Fee 9,141 23,432 14,291 242 Traffic Congestion Relief 1,024,616 1,145,080 120,464 248 Energy Conservation 0 0 0 207 Local Law Enforcement Block Grant (54,911) 14,119 69,030 223 Economic Development Administration Grant 441 502 61 270 State Grants 4,854 (77,916) (82,770) 234 Park Land and Public Art Fees 283,118 830,306 547,188 249 Storm Drains NPDS 323,187 288,103 (35,084) 222 CAL Home 48,240 50,482 2,242 235 General Plan Fees 147,696 240,368 92,672 Subtotal Restricted Funds 7,507,631 9,951,601 2,443,970 GRAND TOTAL - ALL FUNDS 8,301,308 12,898,645 4,597,337 * Unreserved fund balance ** excludes amounts due from other funds CITY COUNCIL AGENDA FEB 1 8 2009 _q_ are CITY OF BALDWIN PARK SfWASE-PORT BALDWIN- P A, R- K TO: Honorable Mayor and City Council Members FROM: Vijay Singhal, Chief Executive Office Michael M. Blazenski, Interim Finance Director DATE: February 18, 2009 SUBJECT: City of Baldwin Park's Comprehensive Annual Financial Report and related Audit Reports for the Fiscal Year ending June 30, 2008 The purpose of this report Is to present the City's Comprehensive Annual Financial Report (CAFR), the Single Audit, and Report of Independent Auditors on Compliance and on Internal Control, all for the fiscal year ended June 30, 2008. The CAFR is composed of three main sections, an introductory section, the financial section — which is the audited financial statements, and a statistical section. City staff prepares the introductory and statistical sections, while the financial section is prepared by the auditor. The audit firm of Vasquez & Company, LLP, has completed its audit of the City's 2007-2008 Fiscal Year and has rendered an unqualified (clean) opinion on the report. Additionally, staff has submitted the CAFR to the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the CAFR will earn the certificate. In addition to the CAFR, the auditor issued a Single Audit Report and a Report of Independent Auditors on Compliance and on Internal Control. The Federal Government requires the Single Audit provided the City expends more than $500,000 in Federal grant funds during the fiscal year. There was no Management Letter issued by the Auditor as they found no control deficiency items that were considered significant and/or material. Page 2 DISCUSSION The Comprehensive Annual Financial Report (CAFR) was completed in accordance with the Government Finance Officers Association guidelines and recommended format. The City Council may note that the report provides more statistical data and in the Management's Discussion and Analysis outlines the City's financial highlights and overviews for Fiscal Year ending June 2008. Overall the City's financial improved from the prior year. Some of the highlights of Fiscal Year ended June 2008 include: • Both City's and General Fund's fiscal condition became stronger. • Actual revenues were greater than expected • Expenditures were less than budgeted amounts • General Fund revenues exceeded expenditures by $2,557,000 prior to support for CDC • Total City cash balance increased by $4,379,416 and the cash balance for the General Fund increased by $2,590,000 • The unrestricted General Fund Balance increased to $4,809,000 Despite slowing economic, overall, the revenues of the City exceeded the budget and expenditures were less than budgeted and less than revenues. This allowed the fund balance of several funds to increase. In large part, the increase in revenues and reduction in expenditures were due to the implementation of the City's restructuring program, and improvements in productivity and efficiency of operations. The cost of the audit is $75,000. It is recommended that the City Council receive and file the City of Baldwin Park's Comprehensive Annual Financial Report, Single Audit, and Report of Independent Auditors on Compliance and on Internal Controls, all for the fiscal year ended June 30, 2008. �_ ti i i> r _[ el .1► y t T 1. Comparison of Fund Balances 2. City of Baldwin Park Comprehensive Annual Financial Report for the Year Ended June 30, 2008. City of Baldwin Park Fiscal Year 6/30/2008 Comparison of Fund Balance 6/30/07 to 6/30/08 Fund Number Name Fund Balance 6/30/2007 Fund Balance 6/30/2008 Change General Fund: 100 General Fund* 3,040,415 4,809,166 1,768,751 197 CRA Clearing 0 0 0 Subtotal - General Fund 3,040,415 4,809,166 1,768,751 General Fund Supported: 274,202 361,043 86,841 198 Housing Clearing 0 0 0 260 Summer Lunch Program 0 0 0 252 Parks Maintenance Assessment District 0 (14,791) (14,791) 402 Fleet Services 51,178 83,590 32,412 401 Information and Support Services 252,252 143,264 (108,988) 403 Internal Insurance (1550,168) (2,066,802) 483,366 Subtotal - Supported Funds (2,246,738) (1,854,739) 391,999 General Fund Subsidized: 244 Proposition A 253 Proposition A -Parks Subtotal - Subsidized Funds (7,383) (7,383) 0 0 (7,383) (7,383) Subtotal - General Fund & General Fund Supported 793,677 2,947,044 2,153,367 Restricted: 230 AB 1693 Business Improvement Fees 159,857 222,227 62,370 247 Oil Recycling Grant 0 0 0 231 Air Quality Management 274,202 361,043 86,841 205 Federal Asset Forfeiture 1,486,075 1,519,602 33,527 241 Surface Transportation Program (60,636) (62,624) (1,988) 206 State Asset Forfeiture 212,945 223,090 10,145 243 Bicycle and Pedestrian Safety 0 (8,296) (8,296) 245 Proposition C 1,270,490 2,098,835 828,345 223 Economic Development Act Revolving Loan 1,574,960 1,599,099 24,139 220 Community Development Block Grant (43,100) 0 43,100 221 H.O.M.E. (Home Investment Partnership Program) 0 0 0 240 Gasoline Tax 0 779,163 779,163 251 Street Lighting and Landscape 27,419 103,195 75,776 250 Assessment District 273,683 292,424 18,741 301 Building Reserve ** 307,957 120,260 (187,697) 246 AB939 Integrated Waste Management 237,397 189,107 (48,290) 133 Residential Development Fee 9,141 23,432 14,291 242 Traffic Congestion Relief 1 ,024,616 1,145,080 120,464 248 Energy Conservation 0 0 0 207 Local Law Enforcement Block Grant (54,911) 14,119 69,030 223 Economic Development Administration Grant 441 502 61 270 State Grants 4,854 (77,916) (82,770) 234 Park Land and Public Art Fees 283,118 830,306 547,188 249 Storm Drains NPDS 323,187 288,103 (35,084) 222 CAL Home 48,240 50,482 2,242 235 General Plan Fees 147,696 240,368 92,672 Subtotal Restricted Funds 7,507,631 9,951,601 2,443,970 GRAND TOTAL - ALL FUNDS 8,301,308 12,898,645 4,597,337 * Unreserved fund balance ** excludes amounts due from other funds Comprehensive Annual Financial Report City • Baldwin Park, California For the Fiscal Year Ended June 30, 2008 Prepared by the r"'epartment o.0 l r M inance 4 Comprehensive Annual Financial Report City of Bal-4win Park, Californian For the Fiscal Year Ended June 30, 2008 Prepared by the Department of. Finance (This page intentionally left blank.) City ofBaldwin Park Table of Contents PAGE INTRODUCTORY SECTION Letter ofTransmittal i City �Dfficia}S v Organization Chart \i Certificate of Achievement for Excellence in FinQnoi8|FleporUnQ vii Award of Financial Reporting Achievement viii FINANCIAL SECTION Report Of Independent Auditors l Management's Discussion and Analysis 5 Basic Financial Gtob*rnanto Government-wide Financial Statements: Statement of Net Assets 14 Statement OfActivities 15 Fund Financial Statements: Balance Sheet — Governmental Funda 16 Reconciliation of the Governmental Funds Balance Sheet to the 71 Statement of Net Assets 19 Statement of Revenues, Expenditures, and Changes in Fund Balances — 72 Governmental Funds 20 Reconciliation of the Governmental Funds Statement ofRevenues, Expenditures and Changes in Fund Balances tO the Statement ofActivities 23 Statement of Net Assets — Proprietary Funds 24 SbahernantOfRevenuea.ExpenSeeandChangeoinFundNotAsGats — Proprietary Funds 25 Statement Of Cash Flows — Proprietary Funds 26 Statement Cf Agency Funds 27 Notes b]the Financial Statements 29 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General and Major 8peCia(R8venueFuDdS 01 Public Employees Retirement System — Schedule of Funding Progress 84 Notes tO Required Supplementary Information OO SUPPLEMENTARY INFORMATION Description ofN Funds 68 ConlbiningBe|anoeSheet — NoORl 'orGovernrn8nta|Fundo 71 Combining Statement Of Revenues, Expenditures and Changes |OFund E}a|onCgn — NOnm jorGove[Omonta|FundG 72 Combining Balance Sheet —NOnnn jorGpeoio|Fl8VanueFundS 73 Combining Statement Of Revenues, Expenditures and Changes iOFund Balances —Nonnn 'orSpeoia|R8venu8Funds 79 Combining Balance Sheet —NOnrn 'or[}ebtServiCnFundS 85 Combining Statement of Revenues, Expenditures and Changes inFund Ba|unCeo — NOnm jor[)ebtServinnFundo 86 (This page intentionally left bkank) City of Baldwin Park Table of Contents FINANCIAL SECTION (continued) Supplementary Information (continued) Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — Nonmajor Special Revenue Funds 87 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — Debt Service Funds 107 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual - Capital Project Funds 109 Enterprise Fund Description of Enterprise Fund 112 Statement of Net Assets — Enterprise Fund 113 Statement of Revenues, Expenses and Changes in Fund Net Assets — Enterprise Fund 114 Statement of Cash Flows — Enterprise Fund 115 Internal Service Funds Description of Internal Service Funds 116 Combining Statement of Net Assets — Internal Service Funds 117 Combining Statement of Revenues, Expenses and Changes in Fund Net Assets — internal Service Funds 118 Combining Statement of Cash Flows — Internal Service Funds 119 Agency Funds Description of Agency Funds 120 +vfaMIe -+ of f` h.. in A..e�+4n -_+nri I i k;1; ac - Anc3nr -N/ Funds 1%1 SlS- .161ae e FLIn, 4 ve 'vi iunge� ie d s13vvC7 u ae.leeeuv.+ Report of Independent Auditors on Compliance and on internal Control Over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 122 STATISTICAL SECTION Net Assets by Component 128 Change in Net Assets 129 Fund Balances of Governmental Funds 130 Changes in Fund Balances of Govemmental Funds 131 Assessed Value and Estimated Actual Value of Taxable Property 132 Assessed Valuation by Tax District 133 Direct and Overlapping Property Tax Rates 135 Ten Principal Property Taxpayers 136 Property Tax Levies and Collections 137 Ratio of Net General Bonded Debt to Total Assessed Value and Net Bonded Debt per Capita 138 (This page intentionally left blank.) City of Baldwin Park Table of Contents STATISTICAL SECTION (continued) Computation of Legal Debt Margin 1 1440 0 Direct and Overlapping Bonded Debt 141 Full -time and Part -time City Employees 142 Pledged- Revenue Coverage — Tax Allocation Bonds 143 Demographic Statistics 144 Operating Indicators by Function 145 Capital Assets Statistics by Function 146 Per Capita Cost — General Governmental Expenditures by Function _ Construction Activity 147 (This page intentionally left blank.) November 28, 2008 Honorable Mayor and City Council City of Baldwin Park Baldwin Park, California It is our pleasure to submit for your information the Comprehensive Annual Financial Report (CAFR) of the City of Baldwin Park for the fiscal year ended June 30, 2008. The financial statements are prepared in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Government Accounting Standards Board (GASB). This report consists of management's representations concerning the finances of the City of Baldwin Park, California. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, City management has established a comprehensive internal control framework that is designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits; the City's comprehensive framework of internal controls have been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The City's financial statements have been audited by Vasquez & Company LLP; a public accounting firm, fully licensed and qualified to perform audits of the State and local governments within the State of California. The purpose of the independent audit was to provide reasonable assurance that the financial statements of the City of Baldwin Park, California for the fiscal year ended June 30, 2008, are free of material misstatements. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that the City of Baldwin Park, California's financial statements for the fiscal year ended June 30, 2008, are fairly presented in conformity with GAAP. The independent auditors' report is presented as the first component of the financial section of this report. The independent audit of the financial statements of the City was part of a broader, federally mandated "Single Audit" designed to meet the special needs of Federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal CITY OF BALDWIN PARK • 14403 EAST PACIFIC AVENUE BALDWIN PARK , CA , 91706 • (626) 960 -4011 FAX (626) 962 -2625 controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are available in the City's separately issued Single Audit Report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to compliment MD&A and the MD&A should be read in conjunction with it. Cash management policies and practices r 1y :die during din ^r rdanre with the City's investment �ICIW i tei i polar ii "urin she year was invest - Policy. The City invests primarily in demand deposits and the Local Agency Investment Fund, which is a pooled fund administered by the State Treasurer. The goals of the investment policy are safety, liquidity, and yield, in that order. Risk management The City is a member of the Independent Cities Risk Management Authority and is self - insured for workers compensation, as well as all forms of liability coverage. The current premiums for excess insurance coverage are set annually based upon actual claims experience among other factors. Employee medical coverage is obtained through the Public Employees Retirement System. Pension and other post employment benefits The City provides its full -time and certain part-time employees retirement and disability benefits nefit H en cirin rl: 1- for °:t^ n ;1h1ir safety to members ant m eir beneficiaries through d ned be L r,. -. . — employees and miscellaneous employees (City, Redevelopment Agency, and Housing Authority). These plans are part of the California Public Employees' Retirement System (CalPERS). The City contributes to the plans based on amounts determined by CalPERS actuaries. The City also contributes the employees' required contributions or a portion thereof on their behalf and for their account. The City's Annual pension cost for the year ended June 30, 2006 is $3,664,162 for PERS. This is equal to the City's required and actual contributions. The City also provides post - retirement health benefits to its employees in accordance with agreements reached with the - various employees bargaining groups. The City pays for retirees' health care premiums in these plans up to limits established in the agreements with the bargaining units. These payments are financed on a pay -as- you -go basis. As of June 30, 2008, the City was providing benefits to an average of 107 participants and incurred $535,372 of expenditures for the fiscal year. GFOA Certificate of Achievement Award The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Baldwin Park for its Comprehensive Annual Financial Report for the fiscal year ended June 30, 2007. In order to be awarded a Certificate of Achievement a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements, and we are submitting it to GFOA to determine its eligibility for another certificate. Profile of the City of Baldwin Park The City of Baldwin Park was founded in 1887 and incorporated on January 25, 1956, under the general laws of the State of California. The City operates under Council -Chief Executive Officer form of government. The City's Mayor is elected at large every two years, and the City Council members are elected at large to four -year terms in alternate slates every two years. The City is located 17 miles east of Los Angeles, in the center of the San Gabriel Valley, and shares common boundaries with the cities of El Monte to the west, West Covina to the east and south and Irwindale to the north. Baldwin Park occupies 6.7 square miles. Infill residential development has increased the population from 50,554 in 1980 to 81,281 in 2008. The City is diversified with single family and multiple family housing development, commercial development and industrial development. The City provides a full range of municipal services. Services provided include police, street - maintenance and improvements, transit, storm drains, recreation, public improvements, planning, zoning, and general administrative and support services. The City of Baldwin Park adopts a comprehensive budget by department prior to the start of the fiscal year on July 1. The budget is further detailed by cost center (division) and character of expenditure, defined as Contractual Services, Personnel Services, Maintenance and Operations, and Capital Outlay. The ledgers of the City and its component units are maintained by the line item detail or object of expenditure. However, all budgetary controls are exercised at the department and fund level. Revenues are estimated annually and measured against actual revenues earned. Factors affecting financial condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of Baldwin Park operates. Local economy Baldwin Park's economic condition reflects the overall economic condition of the Los Angeles County region. The economic base of the City is a combination of commercial and light industrial businesses with 3,402 permits issued for active businesses located in the City generating approximately $6.5 million in sales tax revenue in 2007 -2008. Major businesses include Home Depot, Wal -Mart, Nichols Lumber & Hardware, Target, Kaiser Permanente, UPS, In N Out Burgers and Harley Davidson Sales. Despite a declining economy we experienced an increase in assessed valuation and property tax revenue. This is based on the new residential and commercial construction that has taken place in the City over the past several years coupled with revaluations due to changes in ownership. Property tax continues to be a significant revenue source to the City generating approximately $3.1 million to the City's General Fund. State subventions received by the City of Baldwin Park include approximately $6.6 million dollars in Motor Vehicle License fees from the State of California in fiscal year 2007 -2008. This revenue source represents 23.7% of general fund revenues. The current economic downturn affecting our national, state and local economies has resulted in less money being available for projects and for borrowing both in the private and public sectors of the economy. The State of California is facing large spending deficits in the next two fiscal years. The impact of these economic developments on the City is not known at this time; however, the City is well positioned to absorb the effects of this economic downturn. Major accomplishments in fiscal year 2007 -2008 The city continues to make significant strides in the area of fiscal stewardship. The restructuring program implemented by the city in the prior year continues to benefit the city and has resulted in an increase of revenues, reduction in expenditures, and improvement in productivity and efficiency of operations. As a result overall quality and delivery of service has improved. Our crime rate was down, several new programs were implemented to improve service levels and the city is better positioned to deal with the economic challenges facing the nation. Additionally, the construction of the Arts and Recreation Center Project and expansion of the senior center, which began in FY 2005 -2006, was completed in the summer of 2008. Acknowledgements The preparation of this CAFR reflects the hard work and commitment of the staff members of the Finance Department. This document could not have been accomplished without the support of Rose Tam, Assistant Accounting Manager and Ron Broellos, Acting Senior Accountant for the high level of professionalism and dedication they bring to the City of Baldwin Park. I sincerely appreciate the dedication and commitment that the Finance staff members bring to the City. I would also like to express my appreciation to the Executive Team for their support and commitment towards fiscal responsiveness and to Vasquez & Company LLP, the City's independent auditors, who assisted and contributed to the preparation of the Comprehensive Annual Financial Report. Special acknowledgement also should be given to the Mayor and City Council for their leadership, support and interest in directing the financial affairs of the City in a responsible, professional and progressive manner. Resgaetfirilly submitted, d � 1jay Singh Chief Execu 've 0 ice MARLEN GARCIA Councilwoman MARIA CONTRERAS City Treasurer WILLIAM GALVEZ Director of Public Works CITY COUNCIL MANUELLOZANO Mayor ANTHONY BEJARANO Mayor Pro Tem MONICA GARCIA Councilwoman SUSAN RUBIO City Clerk M A fVj EXECUTIVE T"t�L VIJAY SINGHAL Chief Executive Officer LILI HADSELL Chief of Police RICARDO PACHECO Councilman JOSEPH PANNONE City Attorney MANUEL CARRILLO Director of Recreation and Community Services (This page intentionally left blank.) I Z II,5 0 0 W L) > cr w (1) 0 c:: C) z 0 On < CL 0 L) " L>L U, C, 10 (r a. J LL > Ly LU z z Uj D L) 0 0 U p U x < W 0 LU w uj 2� < uj m IL--j [ z z o U) Q z V) 0 IL O Lij > of w z u z O0 V) x z z to w 0 LU LLJ UJ W ul < ir u F,�, . -L i LLI p> -, -,� Z- C) < uj x LL, < uj U U) u Z: Lu t < z 1111 11 IL J1 LU itz 0 1 z LIJ L) 0 > Q z u n LU L) uj LIJ cc m w tL ru LU a: to < Of L) -, -,� Z- C) < uj x LL, < uj U U) u Z: Lu t < z 1111 11 IL J1 LU itz 0 1 z LIJ L) 0 > Q z u n LU L) uj LIJ cc m w tL ru LU a: to < Of L) < u < CL 2 Li 3: z w Z Lu m I T) z -2: W z < z I < < U- 1 co 7 CL *0 WESIM6 Presented to City of BaldwM" Parl For its Comprehensive Annual F4n.=cial Report for the Fiscal Year Ended .June 30, 2007 A Certillicate of Actievement for Excellence in Financial Reporting is presented by the Cave at Fi=r= Officers Association of the United States and Canada to govcmment units and public employee retim=nt system whose comprehensive annual financial reports (CA M-s) achieve the highest standards in governrnent accounting and financial reporting, (This page intentionally left blank.) S db 19 wry Ca 4tl 9 uo ti Ca 4tl 9 CL ARVASQUEZ 71A & COMPANY LLP '.RTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS 801 South Grand Avenue, Suite 400 ■ Los Angeles, CA 90017-4646 - Ph. (213) 629 -9094 - Fax (213) 996 -4242 ■ www.vasquezcpa.com Report of Independent Auditors The Honorable City Council of the City of Baldwin Park, California We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Baldwin Park, California, as of and for the year ended June 30, 2008, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City of Baldwin Park's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining. on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Baldwin Park, California, as of June 30, 2008, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. The management's discussion and analysis, the budgetary comparison information, and the public employees retirement system schedule of funding progress as listed in the table of contents, are not required parts of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which co ffsi Lt:;d pr iii%ipaily of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on them. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Baldwin Park's basic financial statements. The introductory section, the supplemental combining financial statements, supplemental schedules and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The supplemental combining financial statements and supplemental schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The introductory section and statistical section have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. Registered with Public Company Accounting Oversight Board Member of Private Companies Practice Section & Center for Public Company Audit Firms go W In accordance with Government Auditing Standards, we have also issued our report dated November 28, 2008 on our consideration of the City of Baldwin Park's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. V '� L i' Los Angeles, California November 28, 2008 3 City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 As management of the City of Baldwin Park ( "City "), we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2008. Please read it in conjunction with the accompanying transmittal letter at the front of this report, and the basic financial statements, which follow this section. Financial Highlights The assets of the City exceeded its liabilities at June 30, 2008 by $107.9 million. This amount is referred to as the net assets of the City. Of this amount, $11.7 million is unrestricted net assets and may be used to meet the City's ongoing obligations to citizens and creditors. The City's net assets increased by $0.5 million during the past year; that is, total revenues were greater than total expenses by $0.5 million. For FY 2007 -08, revenues grew by $4.7 million (9:3 %) while expenses increased by $5.6 million (11,3 %) over-FY 2006-07 levels. - As of the close of the 2007 -08 fiscal year, the City's governmental funds reported combined ending fund balances of $26.8 million, an increase of $5.2 million over the prior fiscal year. Approximately 10% of the FY 2007 -08 $26.8 million balance ($2.6 million) is available for spending at the government's discretion (unreserved fund balance). The City's internal service funds, wnicrl are not reported as par f vi a is �11LY City's governmental funds, have a negative fund balance of $1.6 million at June 30,-2008. As of June 30, 2008, the unreserved fund balance of the City's General Fund was $4.8 million, an increase of $1.7 million from the prior year level of $3.1 million. >:• In the General Fund, revenues exceeded expenditures by $3.0 million, before other financing sources. The actual excess of revenues over expenditures was greater than indicated in the budget. • The City_ 's total long -term liabilities decreased by $1.3 million, or 1.7 %, during the fiscal year ending June 30, 2008, to a level of $75.6 million. Overview of the Financial Statements This discussion and analysis are an introduction to the City's basic financial statements, which -- consist of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also consists of supplementary information in addition to the basic financial statements. Government -wide Financial Statements. The government -wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private - sector business. The statement of net assets presents information on all of the City's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. A City of Baldwin Park Management's Discussion and Analysis Year ended June 30, ZOOS The statement of activities presents information showing how the City's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). The government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities). The governmental activities of the City include general government, public safety, public works, community development, recreation, non - departmental, and interest on long -term debt. The government -wide financial statements include not only the City itself (known as the primary government), but also three legally separate entities, the Baldwin Park Redevelopment Agency, the Baldwin Park Housing Authority, and the Baldwin Park Public Financing Authority. The City is financially accountable for these entities and financial information for these blended component units is reported within the financial information presented for the primary government itself. The government -wide financial statements can be found beginning on page 14 of this report. Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance - related legal requirements. All of the City's funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. [ cvermmental Fends. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near - term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City's near - term financial requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long -term impact of the City's near -term financial decisions. Both the governmental fund balance sheet and the governmental fund statement of revenue, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains 35 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General Fund, the Housing and Community Development Grant Fund, the Housing Authority, Low /Moderate Income Housing Fund, Redevelopment Agency Debt Service Fund, Baldwin Park Financing Authority Debt Service Fund, Redevelopment Agency Capital Project Fund, and the Building Reserve, each of which are considered to be major funds. Data from the other 30 governmental funds are combined into a single, aggregated presentation, Individual fund data for each of these non -major governmental funds is provided in the form of combining statements in the non -major governmental funds supplementary information section of this report. 0 City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 The City adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate its compliance with this budget. The governmental fund financial statements can be found beginning on page 16 of this report. Proprietary Funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City uses an enterprise fund to account for its public housing operation. Intemal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for vehicle operation and maintenance, information services and self - insurance activities, including general claims liability and workers' compensation insurance. Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the maintenance and operation of a public housing fund, which is considered a governmental fund in the government -wide financial statements. Conversely, the internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements in the supplementary information section of this report. The basic proprietary fund financial statements can be found beginning on page 24 of this report. Fiducbr✓ Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The fiduciary fund financial statements can be found on page 27 of this report. Notes to the Basic Financial Statements. The notes to the basic financial statements provide additional information that is essential to a full understanding of the data provided in the government - wide and fund financial statements. The notes to the basic financial statements can be found beginning on page 29 of this report. Other Information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding its obligation to provide pension benefits to its employees and a comparison of budgeted to actual results for the general and major special revenue funds. Required supplementary information can be found beginning on page 61 of this report. The combining statements referred to earlier in connection with non -major governmental funds and internal service funds are presented immediately following the required supplementary information. Combining and individual fund statements and schedules can be found beginning on page 71 of this report. Government -wide Financial Analysis Net assets. As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. In the case of the City, net assets were approximately $107.9 million as of 7 City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 June 30, 2008. Net assets increased $0.5 million, or 0.05 %, during fiscal year 2007 -08. Assets decreased 1.0% and liabilities decreased by 2.8% compared to June 30, 2007. By far the largest portion of the City's net assets at June 30, 2008 ($90.1 million, or 83.4% of total net assets) reflects its investment in capital assets (e.g., land, infrastructure, buildings, machinery and equipment) less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. Summary of Net Assets (pine e0, 2e08 and 207 Assets: Current and other assets Capital assets net of accumulated depreciation Total assets Liabilities: Current and other liabilities Long -term liabilities Total liabilities Net assets: Invested in capital assets, n=f cf , ciw.cd debt Restricted Unrestricted Total net assets Governmental Activities 6/30/08 6/30/07 $ 59,121,963 54,139,964 134,897,207 141,931,057 194,019,170 7.074.273 79,053,369 196,070, 021 5,580,580 83,057,114 86,127,645 88,637,694 90.066.717 6,133,731 11,691,077 $ 107,891,526 95,491,522 6,095,674 5,845,131 107,432,327 As noted earlier, net assets may serve over time as a useful indicator of the City's financial position. In the case of the City, assets exceeded liabilities by $107.9 million at June 30, 2008. The largest portion of the City's net assets ($90,066,717) reflects its investment in capital assets (e.g., land, buildings, infrastructure, machinery and equipment, etc.); less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. A portion of the City's net assets (5.7 %) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net assets ($11,691,077) may be used to meet the government's ongoing obligations to citizens and creditors. At the end of the current fiscal year, the City is able to report positive balances in all three categories of net assets, for the City as a whole. 1 City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 Governmental Activities. Governmental activities increased the City's net assets by $0.5 million for fiscal year 2007 -08. Revenues: Program revenues: Charges for services Operating grants and contributions Capital grants and contributions General revenues: Property taxes Sales taxes Utility users taxes Franchise taxes Motor vehicle in -lieu taxes Othertaxes Other Interest Total revenues Expenses: General government Public safety Public (.IUIIC. WUI K.S Community development Recreation services Interest and fiscal charges Total expenses II1crease (decrease) in net assets Net assets ( beginning) Net assets, ending Governmental Activities 6/30/08 6/30/07 $ 5,744,044 $ 4,742,004 12,334,128 16,770,880 3,693,606 85,475 12,510,909 8,400,034 6,456,581 6,568,814 2,591,143 2,545, 312 1,626,176 1,556,904 6,603,499 6,115,126 1,131,261 1 ,444, 509 752,715 315,103 2,177,082 2,355,107 55,621,143 50,899,268 3,431,919 17,695,323 14,278,UVU 12,586,141 3,258,992 3,910,677 55,161,939 4cn nn J.7 ,GV` At 3,346,930 15,333,496 i4,f UI) , 1Vv 10,367,871 2,429,110 3,319,923 49,582,490 1 3"C 774 l,al IU,( ! V 107,432,327 106,115,548 $ 107,891,531 $ 107,432,327 Key elements of the increase in fiscal year 2007/2008 are as follows: ❖ Increase in revenues: 1. Property taxes ($.3 million) 2. Capital grants ($3.6) 3. Charges for services ($1.0) 4. Offset by a decrease in Operating Grants and Contributions ($4.4 million), sales tax ($0.1 million) and interest ($0.2 million). •:• Decrease in expenses: 1. Public works ($0.5 million) 2. Community development ($1.7 million) Increase in expenses: 1. Public safety ($2.4 million) 2. Interest and fiscal charges ($.6 million) 9 City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 Expenses and Program Revenues- Governmental Activities 20,000,000 18, 000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 Expenses ® Revenues Revenues by Source- Governmental Activities Financial Analysis of the City's Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance - related legal requirements. Governmental Funds. The focus of the City's governmental funds is to provide information on near -term inflows, outflows and balances of spendable resources. Such information may be useful Of � ��` . �y • U oQ �r 0� Revenues by Source- Governmental Activities Financial Analysis of the City's Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance - related legal requirements. Governmental Funds. The focus of the City's governmental funds is to provide information on near -term inflows, outflows and balances of spendable resources. Such information may be useful Of City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 in assessing the City's financing requirements. In particular, unreserved fund balance may serve as a useful measure of the City's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $26,791,226. The City's governmental funds report a balance of $2,608,821 in its unreserved fund ba lance. The remainder of the fund balance is reserved to indicate that it is not available for new spending because it has already been committed (1) to pay debt service ($6,133,731), (2) reflect amounts due from other funds that are long -term in nature and thus do not represent available spendable resources ($13,034,076), (3) for property held for resale ($454,240), and (4) for low and moderate income housing ($4,560,357). - The General Fund is the chief operating fund of the City. At the end of the current fiscal year, the unreserved fund balance of the General Fund was $4,809,166, with a total fund balance of $17,585,350. As a measure of General Fund liquidity, it may be useful to compare the unreserved fund balance to total fund expenditures. General Fund unreserved fund balance represents 19.3% of total general fund expenditures of $24,875,699. The fund balance of the City's General Fund increased by $2,557,543 during the current fiscal year. Key factors of this increase are as follows: The revenues exceeded expenditures by $3.0 million, which was greater than the final budget excess of rP \ /t=ni PC over expenditures of $1.0 million. • Actual revenue exceeded budgeted revenues by $1.8 million. • Actual expenditures are under budgeted expenditures by $0.1 million, primarily due to lower personnel costs in most departments. This favorable variance resulted from not filling most full -time vacancies that occurred during the fiscal year. Net transfers exceeded budget by $0.4 million. Proprietary Funds. The City's proprietary funds provide the same type of information found in the government -wide financial statements, but in more detail. Enterprise Funds. Net assets of the enterprise fund totaled $479,423 and total increase in net assets for this fund was $5,839 for the year ended June 30, 2008. Internal Service Funds. The City's internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its self- insurance activities, including liability insurance, and workers' compensation insurance, vehicle operations and maintenance, and information services. As of June -- 30, 2008, net assets of the internal service funds were a deficit of $(1,589,389), and total increase in net assets for these funds was $472,797. The services provided by the internal service funds have been allocated to governmental functions, based on user percentages, in the government -wide financial statements. General Fund Budgetary Highlights In the General Fund, differences between the original budget and the final amended budget resulted in an increase in appropriation of $0. Capital Asset and Debt Administration Capital Assets. The City's investment in capital assets for its governmental activities amounts to $134,897,207 (net of accumulated depreciation of $99,137,768) as of June 30, 2008. This investment in capital assets includes land, buildings, improvements other than building, 11 City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 infrastructure (roads, sidewalks, streetlights, etc.), and machinery and equipment. After reflecting the adjustments to capital assets for adoption of GASB 34 (previously discussed), the total increase in the City's investment in capital assets for the current fiscal year was $911,740 before depreciation. Capita( Assets (Net of Accumulated Depreciation) June 30, 2008 and 2007 Governmental Activities 6/30/08 6/30/07 Land $ 1,194,139 $ 1,194,139 Buildings, Structures & Improvements 21,983,560 15,015,309 Machinery and Equipment 1,624,588 2,150,291 Vehicles 579,211 377,885 Infrastructure _ -_ 109,491,848 116,224,848 Construction in Progress 23,862 6,968,585 Total $ 134,897,207 $ 141,931,057 Additional information on the City's capital assets can be found in note 8 to the basic financial statements on page 51 of this report. Major capital asset events during the current fiscal year included the following: Govemmentai activities. • Construction of the Arts and Recreation Center and Senior Center expansion, which was completed in FY 2007 -08. Debt Administration. At the end of the current fiscal year, the City had total bonded debt outstanding of $51,937,000. Of this amount, $3,590,000 represents certificates of participation issued for various capital improvements, $102,000 represents special assessment bonds to finance public works maintenance and improvement projects, $10,160,000 represents lease revenue bonds, $12,225,000 represents pension obligation bonds used to finance the unfunded liability of the safety retirement system, and $25,860,000 represents tax allocation bonds issued for redevelopment projects. Deductions include repayment of outstanding principal totaling $2,194,000. 12 City of Baldwin Park Management's Discussion and Analysis Year ended June 30, 2008 Outstanding Debt June 30, 2008 and 2007 Bonded indebtedness: Certificates of participation Assessment district bonds Tax allocation and refunding bonds Pension obligation bonds Lease revenue bond Other long -term dE UL Capital lease obligations Compensated absences Los Angeles County deferrals Notes and loans payable Total Governmental Activities 6/30/08 6/30/07 3,590,000 3,955,000 102,000 126,000 25,860,000 26,885,000 12,225,000 12,810,000 10,160,000 10,355,000 773,000 1,019,000 1,193,000 1,083,000 16, 565, 000 15, 581, 000 5,118,000 5,118,000 $ 75,586,000 76,932,000 State statutes limit the amount of general obligation debt a governmental entity may issue to 15 percent of its total assessed valuation. The current debt limitation for the City is $136,322,735 which is significantly in excess of the City's outstanding general obligation debt. Economic Factors and Next Year's Budget The June 30, 2008, unemployment rate for the City was 6.2 %, an increase from a rate of 5.9% one year ago. The City's rate compares to 5.2% for the state and 4.7% nationwide. • The City's Fiscal Year 2008 -09 Budget takes into account the historical trends, adjusted for recent economic reports. Request for Information This financial report is designed to provide a general overview of the City's finances for readers of the financial statements. Questions concerning any of the information in this report or request for additional financial information should be addressed to the Department of Finance, 14403 E. Pacific Avenue, Baldwin Park, CA 91706. 13 ASSETS Unrestricted cash and investments Restricted cash and investments Total cash and investments Intergovernmental receivables Other receivables, net Loans receivable Prepaids Deferred charges Property held for resale, net Prepaid pension assets Capital assets not being depreciated Land Construction in progress Capital assets net of accumulated depreciation Building and improvements Equipment Vehicles and related equipment Infrastructure It assets LIABILITIES Accounts payable Accrued interest Accrued other liabilities Deposits Long -term liabilities: Due within one year Due in more than one year insurance liabilities- current portion Insurance liabilities- long -term portion Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for debt service Unrestricted Total net assets City of Baldwin Park Statement of Net Assets June 30, 2008 $ 28,508,128 7,302,706 35,810,834 3,036,689 2,186,006 5,739,278 16,280 500,402 454,240 '?'7R 9 $ 1,194,139 23,862 21,983,560 1,624,588 579,211 109,491,848 134,897,208 194,019,17 1,967,234 773,773 StJ,L..av 529,028 2,879,000 72,708,582 900,000 5,444,787 86,127,641 90,066,717 6,133,731 11,691,083 $ 107,891,531 The notes to the financial statements are an integral part of these financial statements. 14 C:) C:- C E (D CD Q) O cis C�- LO CO z Q) Ei Q) Q) w1i M CD F - N N i� O CD LO N m r- (D LO M — m (D M — N LO L-0 cY r- = m co CD r-- ,z3- 0 M — (D 0 N M (n a = 0 r- ,I- LO CO 0 (D CO (D O — — = N 0 r— M N M LO ":T - - - N a) (n (D "zj- CN CO CN CD C) Lr; ,� (�5 Lc � (D C7; cr� C14 r,- C:) t.C) co N C7) m t-- Lo -zzl- LO CO 0) CL M U) = (D — tl- "ZI, = 0) m m rl_ CO CD CS) (1) CO CO z:l- CO Lo r- CO- '14' CO- Xa - - - - - - - (o cc) co CO CO (1) - - Lo CO co r-- r C',j C) 0 > Z Z 69 M C 0 CD CD C) CD to m C-0 (D :t CL cl; cl� R m 0) CD CD Cz 0 L) cn a) (1) LO CY) I-011 IN = a) r-- co N co C-1 0 -,:1! (C� 0) C.0 r 0) Lo lx� (6 (.0 d > c4 C,4 m (N (Y) M CO co cYi CCT p CL M m 0 Lf) 0 L) 0 - C. 61} Efl 0 r- CO C) aj CN — r- CO 0 (n W U o; Cl) 00 i> to t, M L6 Lr; 69. co co 00 t— M r- m Q% Cl Cli 00 CY) C-0 CY, cn - CCT - — LO CO (0 CD C m CD r— CC) LO (D CD N Lo C,4 CL x LO � � U) (n Q > U cc > U) cc W 0 Q) x 0 cn 0) U) N E m = 0 0- (n C a7 . LD co O 0 (D -Fu 0 a) C� V) x C) cu > a) (n cu Q) 0) E x (D U) CD -- ' X LO 0) m (n cn m E C: a) a Q CU — -":� >, 0 0 W W > x w Q) U) 0) x CU Q: — 0 ' M E .0 m > M a -Fa U) S :3 --r, — - CD 0) W W 0 L) Fa " 0 (n 0- tn 0 p x M (1) V) C) (D W x n LL m cz > 0 (1) 1� o n a a) M —C 0 CD CD U- (D (D z z Q) O cis C�- LO CO z Q) Ei Q) Q) w1i M ASSETS Special Revenue - Housing and ' 77.386 Low/ Community - Moderate Development Housing Income General Grant Authority Housin2 ASSETS 49,361 325.171 - 847.850 ' 77.386 Pooled cash and investments $ 3.885.579 - 3.280.317 5.328.907 Cash and investments with fiscal agents - ' Restrictedessets - cashandinvesunents 4,567,574 �_02,557 5,733,735 Property taxes receivable ' intergovernmental receivables 1.634784 245.425 378.720 ' Loans receivable ' 3.590.378 ' 1.847.3*9 Otharnsceivab|�s.ne� 35�758 . �8s815 . D1 S81 . 353 . 568 Due from other funds ' 3,458281 198,563 ' 2,766268 Prepaidn ' 16,280 - ' Advances to other funds 19.131.042 278.300 ' ' Property held for resale, net 20*07 - - Total assets $ 28,487,851 4,514,961 10,621,570 LIABILITIES AND FUND BALANCES Liabilities Accounts payable Accrued liabilities Deposits Due to other funds Advances Irom other funds Uneameunavenue Total liabilities Fund balances Reserved for long-term advances and notes receivable (net nfaccrued interest) Reserved for debt service Reserved for property held for resale Reserved for low and moderate income housing Unreserved: $ 400.879 49,361 325.171 - 847.850 ' 77.386 - 3,278506 927,835 ' 3.047,412 - - 511,964 ' 10,902,501 4,567,574 �_02,557 5,733,735 12.755.776 278.300 20,407 - - 327,478 General fund 4.809.106 Special revenue funds ' (330.813) 3.389,441 - Debt service funds Capital project funds Total fund balances n a 4,887,835 Total liabilities and fund balances $ 28,487,851 4,514,961 3,741,998 10,621,570 16 City of Baldwin Park Balance Sheet Governmental Funds June 30, 2008 Debt Service Baldwin Park Redevelopment Financing Agency Authority Capital Project Redevelopment Building Agency Reserve Other Governmental Funds Totals _ 925,236 1,638,173 - 10,567,640 24,699,616 2,059,527 1,705,302 - 1,164,885 4,090 4,933,804 2,368,902 - - - - 2,368,902 383,453 - _ - 383,453 393,307 2,653,236 _ _ _ - 301,551 5,739,278 - 1,355 159,549 6,066 1,009,784 2,155,056 972,205 - - 2,580,925 - 9,976,242 _ 16,280 _ _ - 19,409,342 _ - 106,355 - - 454,240 5,784,087 1,706,657 1,904,077 3,751,876 12,276,372 72,789,449 520,986 - 54 394,409 1.690,860 13,036,515 _ - 925,236 _ _ - - 527,377 527,377 366,626 198,299 308,884 911,230 937,450 9,976,242 300,000 - 19,624,990 - - 20,436,954 _ - - - 301,551 12,441,554 1,187,612 198,299 19,933,874 911,284 2,160,787 45,998,223 13,034,076 4,428,429 1,705,302 - 6,133,731 _ - 106,355 - - 454,240 4,560,357 _ 4,809,166 _ _ - 10,027,987 13,036,515 168,046 (196,944) - - 87,598 58,700 - - (18,136,152) 2,840.592 - (15.295.561) 4,596,475 1,508,358 (18,029,797) 2,840,592 10,115,585 26,791,226 5,784,087 1,706,657 1,904,077 3,751,876 12,276,372 72,789,449 The notes to the financial statements are an integral part of these financial statements. 17 (This page intentionally left b\ank] w City of Baldwin Park Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets June 30, 2008 Amounts reported for governmental activities in the statement of net assets are different because Total fund balances $ 26,791,226 Deferred charges represent costs associated with the issuance of long -term debt, which are deferred and amortized over the life of the debt. The costs are reported as expenditures of current financial resources in the governmental funds. 500,402 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds: Governmental capital assets $ 226,714,233 -_ Less accumulated depreciation (93,158,251) 133,555,982 Loans receivable not expected to be collected in the current period are offset by unearned revenue in the funds. They have been recognized and are in net assets in the government -wide financial statements. 5,739,280 Accrued interest on long -term debt is not due and payable in the current period and is not reported in the funds. (773,773) Certain revenues in the governmental funds are deferred because they are not collected within the prescribed time period after year -end. Those revenues are recognized on the accrual basis in the government -wide statements. Unearned interest income on advances for administrative expenses $ 6,375,264 Interest on Low /Moderate Income Housing agreement 327,009 6,702,273 Long -term liabilities, including bonds payable, are not due and payable in the current period and therefore, are not reported in the funds. Tax allocation bonds $ (25,860,000) Lease revenue bonds (10,160,000) Improvement bonds (102,000) Pension obligation bonds (12.225;000) Gas tax bonds (3,235,000) Notes payable (5,118,490) Lease obligations (78,502) Certificate of participation (355,000) Compensated absences (1,192,758) County deferral (16,565,378) (74,892,128) Payment of unfunded pension liabilities in excess of annual required contribution are expenditures at the fund level but are deferred and subject to capitalization and amortization on the government wide statement of net assets 11,378,235 internal service funds are used by management to charge the costs of information -- systems, insurance charges and fleet services to individual funds. The assets and liabilities of internal funds are included in governmental activities in the statement of net assets. (1,589,389) Enterprise fund represents housing for low- income elderly tenants. Since the purpose of the fund corresponds with other governmental activities, the assets and liabilities of the enterprise fund are included in governmental activities in the statement of net assets. 479,423 Net assets of governmental activities $ 107,891,531 19 Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Total revenues Expenditures Current: General government Public safety Public works Community development Recreation services Capital outlay: Public works Community development Debt service: Principal retirement Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Beginning fund balances Ending fund balances 3,098,844 59,680 714,786 Special Revenue 16,833 - 1,492,271 Housing and 2,041,137 Low/ 2,643,610 Community - Moderate Development Housing Income General Grant Authority Housing $ 14,149,380 1,253,629 456,123 1.621,333 - " 180,734 - 120,558 258,137 7,120,518 1,841,283 5,526,462 - 2,022,804 - - 2,304,859 405,061 22,524 27,855,751 2.246,344 5,669,545 1,511,766 3,098,844 59,680 714,786 15,599,837 16,833 - 1,492,271 71,666 - - 2,041,137 1,818,760 4,284,117 232,881 2,643,610 113,595 - - - 171,724 17,172 376,050 (798,559) (264,727) (23,036) (422,509) (264,727) (23,036) - 2,557,543 (287,813) 647,606 1,278,885 15,027,807 235,200 2,691,835 3,608,950 $ 17,585,350 (52,613) 3,339,441 4,887,835 20 24 .875,699 2,269,430 4.998,903 232,881 2,980,052 (23,086) 670,642 1,278,885 376,050 (798,559) (264,727) (23,036) (422,509) (264,727) (23,036) - 2,557,543 (287,813) 647,606 1,278,885 15,027,807 235,200 2,691,835 3,608,950 $ 17,585,350 (52,613) 3,339,441 4,887,835 20 City of Baldwin Park Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds Year ended June 30, 2008 Debt Service Capital Project Baldwin Park Other Redevelopment Financing Redevelopment Building Governmental Agency Authority Aoencv Reserve Funds Totals 6,865,847 2,305,751 24,574,607 63,765 519,888 _ _ _ - 1,822 1,623,154 318,609 88,448 108,701 69,703 242.293 1,387,184 _ - - - 7,079.950 21,568,213 _ 710,110 2,732,913 - - 58,098 - 1,461,556 4,252,099 7,184.456 88,448 166,799 69,703 11,865,246 56.658,058 127,904 4,001,214 817,633 16,434,302 _ 5,831,845 7,395,782 4,442,323 27,359 12,846,577 - - 300,202 3,057,408 117,994 - 289,718 915,211 - 932,383 150,000 1,435,000 - 607,000 2,192,000 690,739 1,621,016 561,984 - 1.025,520 3,899.259 5,283,062 3,056.016 1,477,195 117.994 8,737,463 51,048,642 4.596,475 1,508,358 (18,029.797) 2,840,592 10,115.585 1.901,393 (2.967,568) (1,310,396) (48,290) 3.127,784 5,609,416 668,270 (2,440,463) 2,448,821 (40,200) 1,390,860 (1,699,529) 4,884,001 (5,266,514) (1,772,193) 2,408.621 - (308.669) (382,513) 129,200 4,467,275 (558,947) (1,310,396) 2,067,305 (16,719,401) (48,290) 2,819,115 2,888.882 7,296,470 5,226,903 21,564,323 4.596,475 1,508,358 (18,029.797) 2,840,592 10,115.585 26,791,226 The notes to the financial statements are an integral part of these financial statements. 21 (This page intentionally left blank.) 22 City of Baldwin Park Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes In Fund Balances to the Statement of Activities Year ended June 30, 2008 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balance - governmental funds $ 5,226,903 Governmental funds report capital outlay as expenditures. In the statement of activities the cost of those assets is allocated over their estimated useful lives as depreciation expense. Capital outlay $ 493,995 Depreciation expense (7,687,880) (7,193,885) _._ Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the governmental funds. Interest income on advances for administrative expenses $ 771,908 Interest on Low /Moderate Income Housing agreement 17,991 789,899 Long -term debt proceeds provide current financial resources to governmental funds, but issuing debt increases long -term liabilities in the statement of net assets. Costs associated with the issuance of long -term debt are reported as expenditures in the governmental funds, but deferred and amortized throughout the period during which the related debt is outstanding in the statement of net assets. Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long -term liabilities in the statement of net assets. Principal repayment of capital lease obligation $ 367,932 County deferral received (984,313) Deferred costs of issuance (349,705) Principal repayments of long -term debt 2,194,045 1,227,959 Prepaid pension asset are expenditures at the fund level but are deferred and subject to capitalization and amortization on the government wide financial statements (1,137,824) Issuance of long -term receivables are treated as expenditure in governmental funds, but the repayment reduces the long -term receivables in the statement of net assets. 841,416 Some expenses reported in the statement of activities do not require the use of _ current financial resources and, therefore, are not reported as expenditures in the governmental funds. Change in accrued interest on long -term debt $ 336,242 Compensated absences (110,143) 226,099 The change in net assets of proprietary funds is reported with governmental activities. 478,636 Change in net assets of governmental activities $ 459,204 The notes to the financial statements are an integral part of these financial statements. 23 City of Baldwin Park Statement of Net Assets Proprietary Funds June 30, 2008 The notes to the financial statements are an integral part of these financial statements. 24 Governmental Activities Enterprise Internal Fund Service Funds Total ASSETS Current assets Pooled cash and investments $ 79,226 3,729,286 3,808,512 Cash with fiscal agent 4,276 6,187 10,462 Accounts receivable - 20,489 20,489 Interest receivable 1,027,612 1,027,612 Advances to other funds 83,502 4,783,574 4,867275 Total current assets Noncurrent assets Advances to other funds " Capital assets: _ 729;661 6;591;080' 7,320,741 Equipment Less accumulated depreciation (317,866) (5,661,651) (5,979,517) Net capital assets 411,795 929,429 1,341 ,224 Total noncurrent assets 411,795 Total assets 495,297 929,429 1,341,224 6,208,300 5,713,003 LIABILITIES Current liabilities 14,223 262,152 276,375 Accounts payable - 158,574 158,574 Current portion of capital lease obligations Current portion of insurance liabilities 1,651 Tenant security deposits 1,651 _ Due to other funds 15,874 420,726 436,600 Total current liabilities Noncurrent liabilities - 536,879 536,879 Capital lease obligations - 5,110,602 5,110,602 Workers' compensation liability - 1,139,185 1,139,185 General insurance liability - 20,000 20,000 Unemployment insurance liability - 75,000 75,000 Disability insurance Liability - 6,881,667 6,881,667 Total noncurrent liabilities Total liabilities 15,874 7,302,393 7,318,267 N ET ASSETS Invested in capital assets, net of related debt 411,795 250,558 2,353 Unrestricted 67,628 (1,839,947) (1,77772,320) Total net assets $ 479,423 (1,589,389) (1,109,966) The notes to the financial statements are an integral part of these financial statements. 24 City of Baldwin Park Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds Year ended June 30, 2008 Nonoperating income Interest Income (loss) before operating transfers Transfers Transfers in Total operating transfers Change in net assets 87,336 87,336 (17,197) 113,320 96,123 23,036 359,477 382,513 23,036 359;477 382;513 5,839 472,797 478,635 Total net assets - beginning 473,584 (2,062,186) (1,588,602) Total net assets - ending $ 479,423 (1,589,389) (1,109,966) The notes to the financial statements are an integral part of these financial statements. 25 Governmental Activities Enterprise Intemal Fund Service Funds Total Operating revenues Charges for services $ - 4,642,534 4,642,534 Other 32,097 4,455 36,552 Total operating revenues 32,097 4,646,989 4,679,086 Operating expenses Maintenance and operations 36,914 21373,619 2.410,534 Provision for insurance claims - 1,920,392 1,920,392 Depreciation 12,380 270,944 283,324 Contractual services - 56,049 56,049 Total operating expenses 49,294 4,621,005 4,670,299 Operating income (loss) (17,197) 25,984 8,787 Nonoperating income Interest Income (loss) before operating transfers Transfers Transfers in Total operating transfers Change in net assets 87,336 87,336 (17,197) 113,320 96,123 23,036 359,477 382,513 23,036 359;477 382;513 5,839 472,797 478,635 Total net assets - beginning 473,584 (2,062,186) (1,588,602) Total net assets - ending $ 479,423 (1,589,389) (1,109,966) The notes to the financial statements are an integral part of these financial statements. 25 Cash flows from operating activities Receipts from tenants, customers and users Payments to suppliers Payments to employees Payments for insurance Net cash provided by (used in) operating activities City of Baldwin Park Statement of Cash Flows Proprietary Funds Year ended June 30, 2008 Governmental Activities Enterprise Internal Fund Service Funds Total Operating income (loss) $ 29,695 4,646,989 4,676,686 (14,408) (1,948,736) (1,963,144) (8,541) (425,014) (433,555) - (1,700,605) (1,700,605) 6,746 572,636 579,382 Cash flows from capital and related financing activities Payments for property and equipment - (122,991 (122,991 Reduction in capital lease obligations - 122,991 122,991 Net cash used in capital and related financing activities (320,367} (320,367) Cash flows from non - capital financing activities Transfers 23,036 359,477 382,513 T mass er advances 9,920 (2,612) (12,532) Interfund Net cash provided by (used in) non - capital financing activities 13,116 356,864 369,980 . activities Cash flows from investing acuv+�+cs Interest received Change in cash and cash equivalents Beginning cash and cash equivalents Ending cash and cash equivalents 85,953 85,953 19,862 695,085 714,948 59,364 3,034,200 3,093,564 $ ,'9.226 3,729,286 39808:512 Reconciliation of operating income (loss) to net cash provided by (used in) operating activities: $ (17,197) 25,984 Operating income (loss) Adjustments to reconcile operating loss to net cash used in operating activities: 12,380 270,944 Depreciation Increase in accounts receivable (2,402) - Increase (decrease) in accounts payable 13,965 ,919 Increase in insurance liabilities - 21199'787 Net cash provided by (used in) operating activities $ 6,746 572,635 Non -cash financing activities: Capital lease transaction $ 122,991 8,787 283,324 (2,401) 69,884 219,787 579,382 The notes to the financial statements are an integral part of these financial statements. 26 ASSETS Pooled cash investments Accounts payable Canine donation Crime prevention Explorer Special trips Leagues, etc. Seized money Miscellaneous trust Court cost fees Contingency Deposits Engineering trust Police donations Bicycle Rodeo Senior Citizen Trips Donations |nnnatevve|fund Employee recognition (}ffsite improvement bond Police foundation Prideprogma'm Police training Tutoring program Family Service Center Street signs Personnel Fingerprinting Fingerprinta - o|iento NP[}ES Refundable Deposit City of Baldwin Park Statement of Agency Funds June 3O.20Q8 $ 540,859 Total assets $ 540,859 � 198 488 10,238 2,000 (1.238) 38.753 173'84J 64,1191 32 30,000 53,362 50 472 (5.88O) 10.882 Total liabilities $ - 42,385 14,978 37,74U 49,696 5.378 1,001 4,876 (57O) 807 4,938 540,859 The notes to the financial statements are 8n integral part of these financial statements. 27 (This page intentionally left blank.) w City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reporting Entity The reporting entity "City of Baldwin Park" includes the financial activities of the Baldwin Park Redevelopment Agency, the Baldwin Park Housing Authority and the Baldwin Park Public Financing Authority, as well as the City. Although these entities are legally separate from each other, they are included within the scope of the reporting entity. The inclusion of an organization within the City of Baldwin Park reporting entity is based on the provisions of GASB Statement 39. These organizations are legally separate entities for which the City of Baldwin mark is financially accountable. The governing body of these organizations is substantially the same as the City Council. As a result, the financial statements of the individual component units described below are blended with the City's financial statements. Separate financial statements are available for the Baldwin Park Redevelopment Agency and can be obtained at Baldwin Park City Hall. Separate financial statements are not prepared for the Baldwin Park Housing Authority or the Baldwin Park Financing Authority. The City of Baldwin Park (the City), incorporated on January 25, 1956, is a general law city, which operates under a Council -Chief Executive Officer form of government. The City Council appoints the City Attorney, the Chief Executive Officer, and five department heads. Currently, the City is managed by an Executive Team. The Executive Team is comprised of the Chief Executive Officer and six department heads. The City provides a broad range of services to its citizens, which include police protection, street construction and maintenance, parks and recreation, public improvements, planning and zoning, housing and community development and general and administrative support services. The Baldwin Park Community Development Commission (the Redevelopment Agency), formerly known as Baldwin Park Redevelopment Agency, was established on November 27, 1974, pursuant to the Health and Safety Code of the State of California. The Agency's purpose is to prepare and carry out plans for the improvement, rehabilitation and development of blighted areas within the boundaries of the City. There are currently two approved project areas. The Baldwin Park Housing Authority (the Housing Authority) was established on October 27, 1977 pursuant to the Health and Safety Code of the State of California. The Housing Authority's purpose is to oversee the administration of federally funded housing assistance programs. These programs are designed to provide affordable housing opportunities for low and moderate income residents of the cities of Baldwin Park, West Covina, Monrovia and South El Monte. The Baldwin Park Public Financing Authority (the Financing Authority) was established on April 6, 1988 between the City of Baldwin Park and the Baldwin Park Redevelopment Agency by execution of a joint exercise of powers agreement. The Financing Authority is governed by a five- member board consisting of the City Council. The Financing Authority's purpose is to acquire, finance, construct, manage and maintain or operate certain public capital improvements. 29 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The City's financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard - setting body for establishing governmental accounting and financial reporting principles. The City's more significant accounting policies are described below. The City implemented a new financial reporting model, as required by the provisions of GASB Statement No, 34, Basic Financial Statements — and Management's — Discussion and Analysis — for State and Local Govemments, as of June 30, 2003. Government -!Fide and Fund Financial Statements The statement of net assets and statement of activities (i.e., the government -wide financial statements) display information on all of the non- fiduciary activities of the primary government (the City) and its blended component units. Eliminations have been made to minimize the effect of interfund activity. Interfund services provided and used are not eliminated in the process of consolidation. These statements distinguish between the City's governmental and business -type activities. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees charged to external parties. The City reports its enterprise fund under governmental activities in the government -wide financial statements because the purpose of the fund corresponds with governmental activitieC and it is oniv partialiy self - supporting. Therefore, the City does not currently report any business -type activities. The statement of activities presents a comparison between direct expenses and program revenues for each function of the City's governmental activities and for each segment of the City's business -type activities. Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipient of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. Proprietary funds distinguish operating revenues and expenses from non - operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's ongoing operations. The principal operating revenues of the City's proprietary funds are charges to customers for sales and services. Operating expenses for proprietary funds include cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non - operating revenues and expenses. When both restricted and unrestricted net assets are available for use, the City's policy is to use restricted resources first, then the unrestricted resources as they are needed. City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The accounts of the City of Baldwin Park (the City) are organized on the basis of funds, each of which is considered a separate accounting entity with a self - balancing set of accounts established for the purpose of carrying out specific activities or attaining certain objectives in accordance with applicable regulations, restrictions or limitations. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the last is excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor funds. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recognized when earned and expenses are recognized when the liabilities are incurred regardless of the timing of related cashfiows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to oe available when t t hey arp collectible within the current period or soon enough thereafter to pay liabilities of the current period. The City considers taxes and assessments associated with the current fiscal period to be available if they are collected within 60 days of the end of the current fiscal period. All other revenue items are considered to be measurable and available only when the City receives cash. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due. Private sector standards of accounting and financial reporting issued prior to _.. December 1, 1989, are generally followed in both the government -wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following subsequent private - sector guidance for their business -type activities and enterprise funds, subject to this same limitation. The City has elected not to follow subsequent private- sector guidance. The City reports the following major governmental funds: General Fund - The General Fund is the City's general operating fund. It is used to account for all financial resources, except those required to be accounted for in other funds. Special Revenue Funds - The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than those for Capital Projects Funds) that are legally restricted to expenditures for special purposes. Major special revenue funds are: 31 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Housing and Community Accounts for revenues from the Department of Development Grant Fund Housing and Urban Development. These revenues must be expended to accomplish one of the following objectives: elimination of slum or blight, be of benefit to low and moderate income persons, or meet certain urgent community needs. The fund includes revenues from the BLOCK and HOME programs. Housing Authority Fund Accounts for housing assistance programs, which include Voucher, i, /I P and New Construction administered by the City's Housing Authority under the rules and regulations of the U.S. Department of Housing and Urban Development. Low/Moderate income Accounts for monies set aside in accordance with Housing Fund Community Redevelopment Law for the provision of affordable housing for low and moderate income persons and families. Debt Service Funds - The Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long -term debt, including special assessment debt with governmental commitment. Redevelopment Aaencv Accounts for the receipt of resources and payment of - rvi ort Deor Se; vice Fund debt incurred a o devet op L o redevelopment nN J w areas. Baldwin Park Financing Accounts for the receipt of revenues and payment of Authority Debt Service debt incurred for the City's projects. Fund Capital Project Funds - used to account for financial resources to be used for the acquisition or construction of major capital facilities. Redevelopment Agency This fund is used to account for financial resources to Capital Project Fund be used for the acquisition or construction of major capital facilities in the redevelopment project areas. Building Reserve This fund is used to account for the receipt of resources for the 2004 Community Center Lease Revenue Bonds. Additionally, the City reports the following fund types: Governmental Funds Description for Special Revenue funds and Debt Service fund can be found on pages 68 to 70. 32 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Proprietary Funds Enterprise Fund - The Enterprise Fund is used to account for a 12 -unit complex occupied by elderly low - income tenants, who pay monthly rents to the City. Internal Service Funds - The Internal Service Funds are used to account for the financing of goods or services provided by one City department to the other departments or agencies on a cost reimbursement basis. These funds account for the revenues and expenses of the City's Fleet Services, Information Services and Internal Insurance. Fiduciary Funds Agency Funds - The Agency Funds are used to account for assets held by the City in a trustee capacity or as an agent on behalf of employees, individuals, private organizations, other governments or other funds. These funds include resources held for seized assets, police training, donations for others, etc. Fiduciary funds are not reflected in the government -wide and governmental fund financial statements because the resources of those funds are not available to support the City's own programs. Financial Statement Elements Cash and Investments Investments are stated at fair value, the value at which a financial instrument could be exchanged in a current transaction between willing parties other than a forced or liquidation sale. I{. City pools all rionresllll:t..0 C,aS:! for itli %est:lict =t purroSes. Interest iise>elme earned on pooled cash is allocated quarterly to the various funds based on their month -end cash balances. Interest income from restricted cash is allocated directly to the fund earning the income. Property Taxes The County of Los Angeles has the responsibility for property tax and assessment levies and collections. The County's property tax calendar is July 1 to June 30. Property taxes are an enforceable lien on the property as of the preceding January 1. Property tax bills, which include assessments, are levied June 30 and are due in eaual installments on November 1 and February 1 of each property tax year. The City records property tax assessment revenues upon receipt or anticipated receipt from the County. Property taxes receivable reported in the fund statements are not offset by deferred revenues because they are collectable within 60 days of fiscal year end. Receivables and Pa a� bles Property, sales, use and utility user taxes related to the current fiscal year are accrued as revenue and accounts receivable and considered available if received within 60 days of year -end. Federal and State grants are considered receivable and accrued as revenue when reimbursable costs are incurred under the accrual basis of accounting in the government -wide statement of net assets. The amount recognized as revenue under the modified accrual basis of accounting is limited to the amount that is deemed measurable and collectable. Earned but unbilled revenue is recognized as revenue and accounts receivable in the enterprise funds. 33 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Interfund Transactions Interfund transactions are reflected as either loans, services provided, reimbursements or transfers. Loans are reported as receivables and payables as appropriate, are subject to elimination upon consolidation and are referred to as either "due to /from other funds" (i.e., the current portion of interfund loans) or "advances to /from other funds" (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business - type activities are reported in the government -wide financial statements as "internal balances ". Advances between funds, as reported in the fund financial statements, are offset by a fund reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources. Services _provided, deemed to be at market or near marke, rates, are treated as revenues and expenditures /expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental and proprietary funds are netted as part of the reconciliation of the government -wide presentation. Restricted Assets Certain proceeds of debt issues, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants. Capital Assets Capital assets, which include land, buildings, improvements, vehicles, furniture, equipment and infrastructure assets (e.g., roads, bridges, curbs and gutters, sidewalks and lighting and drainage systems) are reported in the applicable governmental or business -type activities column in the government -wide financial statements. Capital assets are recorded at historical cost or estimated cost, if historical cost is not available. Contributed assets are recorded at their estimated fair value at the time received. The costs of normal maintenance and repairs that do not add value to the asset or materially extend lives are not capitalized. The City of Baldwin Park contracted a consultant to prepare a comprehensive infrastructure valuation for the purpose of reporting the current Net Book Value of Infrastructure Assets in compliance with GASB 34, which requires states, Focal governments and other public agencies to annually report the net value of all capital assets, including infrastructure assets, in order to comply with generally accepted accounting principles. 34 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Capital assets are depreciated using the straight -line method over the following estimated useful lives: Building 60 years Machinery and equipment 3 to 20 years Vehicles and related equipment 5 to 15 years Roadway network 20 to 50 years Commuter rail network 50 years Sewer network 60 years Storm drain network 50 years It is the City's policy to capitalize all land, building, improvements, equipment and infrastructure assets, except assets costing less than $5,000. Interest incurred during the construction phase of capital assets of business -type activities is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds over the same period. Costs of assets sold or retired (and related amounts of accumulated depreciation) are eliminated from the accounts in the year of sale or retirement and the resulting gain or loss is included in the operating statement of the related activity. In governmental funds, the sale of general capital assets is included in the statement of revenues, expenditures and changes in fund balances as proceeds from sale. Property Held for Resale Property held for resale is recorded at the lower of cost or fair value. A corresponding reservation of fund balance is recorded which indicates the asset does not represent available expendable resources. Compensated Absences It is the City's policy to record the liability for employees vested earned vacation, compensatory time off, etc. All vacation pay is accrued when incurred in the government -wide and proprietary fund financial statement. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. The City does not provide for the vesting of sick leave; therefore, no liability has been recorded. Self- Insurance Programs The City has initiated self- insurance programs for long -term disability and unemployment insurance claims. In addition, the City maintains a cash reserve to provide for the per- occurrence deductible on property damage, workers' compensation and general liability claims of $1,000, $250,000 and $250,000, respectively. These activities are accounted for in the Internal Insurance Service Fund. 35 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Operating revenues are primarily user charges to other funds and are planned to match estimated payments resulting from self- insurance programs, operating expenses and reinsurance premiums. The fund accrues the estimated liability for claims when such amounts are reasonably determinable and where the liability is probable. Further, the fund sets up a cash reserve for these known claims as well as for the estimated liability for such claims expected to be filed for incidents, which had occurred as of June 30, 2008. The calculation is based on ten -year historical trend analysis. The City is a member of the Independent Cities Risk Management Authority (ICRMA), a joint powers authority formed to provide liability insurance coverage for independent cities. Under the terms of the agreement with ICRMA, the City is insured for liability losses in excess of the $250,000 Self - insurance Retention (SIR), with a liability limit of $2,000,000 per occurrence and workers' compensation losses in excess of the $350,000 Self- Insured Retention (SIR), with a liability limit of $1,000,000 per any one loss (see Note 16). Unearned Revenues Unearned revenues In governmental funds arise when potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. Unearned revenues also arise when the City receives resources before it has a legal claim to them (e.g., when grant monies are received prior to the — incurrence of qualifying expenditures). Long -term Obligations in the government -wide financial statements and proprietary fund types in the fund financial statements, long -term debt and other long -term obligations are recorded as liabilities in the applicable governmental activities, business -type activities, or proprietary fund type statement of net assets. Bond premiums and discounts, if applicable, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the life of the related debt using the straight -line method. In the fund financial sta }ements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. issuance costs, whether or not withheld from the actual net proceeds received, are reported as debt service expenditures. 36 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fund Eguity In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative plans by City Management for future use of financial resources. Statement of Cash Flows For purposes of the statement of cash flows, cash equivalents are defined as investments with original maturities of 90 days or less, which are readily convertible to known amounts of cash and not subject to significant changes in value from interest rate fluctuations. The City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considered all non - pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities x r �• a the .,4P, „i the �r =rs r^i ai and disclosure of contingent assets and liabilities at t� is date of t a statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. 37 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 2 RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS Explanation of certain differences between the governmental fund balance sheet and the govemment -wide statement of net assets. The total fund balances of the City's governmental funds, $26,791,226, differ from net assets of governmental activities $107,891,531, reported in the statement of net assets. The difference primarily results from the current financial resources focus in the governmental fund balance sheet versus the long -term economic focus in the statement of net assets. Balance Sheet Conversion to Statement of Net Assets Governmental Funds Liabilities: Payables Total Long -term 276,374 2,892,470 Interest payable Governmental Assets, Proprietary Statement of Deposits Funds Liabilities Funds Eliminations Net Assets Assets: 12,441,554 (12,441,554) - - Pooled cash and 9,976,242 - - (9,976,242) investments $ 24,699,616 3,808,512 (20,436,954) 28,508,128 Cash and investments - 74,892,129 7,040,241 81,932,370 with fiscal agents 4,933,804 63,224,348 - - 4,933,804 Receivables 5,191,744 30,952 - 5,222,695 Due from other funds 9,976,242 - (9,976,242) - Prepaids 16,280 - 16,280 Advances to other funds 19,409,342 82,210,271 1,027,612 (20,436,954) - Restricted cash and investments 2,368,902 - 2,368,902 Long -term receivables 5,739,278 5,739 2 °8 Property held for resale 454,240 454,240 Deferred charges - 500,402 - 500,402 Prepaid retirement 11,378,235 11,378,235 Capital assets, net 133,555,982 1,341,224 134,897,206 Total Assets 72,789.449 145,434,619 6.208,299 (30,413,196) 194,019,172 Liabilities: Payables 2,616,095 276,374 2,892,470 Interest payable - 773,773 - 773,773 Deposits 527,377 1,651 529,028 Unearned revenues 12,441,554 (12,441,554) - - Due to other funds 9,976,242 - - (9,976,242) Advances from other funds 20,436,954 (20,436,954) - Long -term liabilities - 74,892,129 7,040,241 81,932,370 Total Liabilities 45,998,223 63,224,348 7,318,266 (30,413,196) 86,127,641 Fund Balances/ Net Assets: Total Fund Balances and Net Assets $ 26,791,226 82,210,271 (1,109,967) - 107,891.531 W City of Baldwin Park Notes to Financial Statements Year ended June 3O.2000 NOTE 2 RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS (CONTINUED) Bond issuance costs and deferred amount on refunding are reported as expenditures in governmental funds; they are capitalized and amortized over the life of the corresponding bonds for purposes of the statement Of net assets. $ 500 ,402 Cost of capital guaHtG (land, infrastructure, Uu|kbnga, and equipment) that 8na to be used in governmental activities are reported as expenditures in -- -Ow8rnmeDhg( funds; the statement of net assets \nC\ud8o those capital -- sSets, net ofaccumulated depreciation, among the City's 8un8tS. Cost of capital assets .—...................................................... $ 226,714,233 Accumulated _— ..,._, '_,`~,^`___ $ 133,555,982 Liabilities applicable to governmental activities that are not due and payable in the current period are not reported as fund liabilities; all Uabi/ities, both current and long-term, are reported in the statement ofnet assets. Bonds, countvdef��[exceest�xinor8n)entnotoSpayab�and ` $ B9212Q Some assets that *ill' not be available to �� for current period expenditures (for example, receivables) are o��defemsd revenues in n governmental funds and are not included in the fund balance; these assets are not offset by deferred revenue in the statement of net assets. $ 12,441,554. Prec��r�O��e��b�a�d�r� and '8mo��odCm the government-wide statement of net assets. $ 11378235 ACCrued, but not vet due, interest on long-term debt k3 not reported in governmental funds, but is recorded as a liability in the statement Of net assets. $ The assets and liabilities of the internal service and proprietary funds are included in governmental activities in the statement of net assets $ (1,109,966) 38 City of Baldwin Park Notes to Financial Statements Year ended .tune 30, 2008 NOTE 2 RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS • • Explanation of certain differences between the governmental fund statement of revenues, expenditures and changes in fund balances and the government -wide statement of activities. The net change in fund balances for governmental funds, ($5,226,903) differs from the change in net assets for governmental activities, ($459,204) reported in the statement of activities: The differences arise primarily from the current financial nso ,rces fnne in +Inn, nnvornmen +al fiiinric versus the long -term er_,onomic focus in iGJVUiIiGJ IVVUJ — '-- �vvv„,,,,v„�aw. the statement of activities. Statement of Revenues, Expenditures and Charges in Fund Balances Conversion to Statement of Activities Revenues: Taxes Licenses and permits Fines and forfeitures Use of money and property Intergovernmental Charges for services Miscellaneous Total revenues Governmental Funds Total Proprietary Long -term Governmental Revenues( Capital- Funds and Debt Statement of Funds Expenses related Items Elimination Transactions Activities $ 24,574,607 519,888 1,623,154 1,387,184 789,898 21,568,213 2.732.913 t 252,Oga (8421500) 56,658,058 (52,602} 24,574,607 519,888 1,623,154 2,177,OB2 (984,313) 20,583,900 2,732,913 3,409,599 (984,313) 55,621,143 Expenditures: Current 43,735,282 (546,092) 7,687,880 (96,124) (257,790) 50,523,156 Capital outlay 1,222,101 (493,995) 728,106 Debt service: Principal retirement 2,192,000 (2,192,000) Interestand fiscal charges 3,899.259 11,416 3,912.722 Total expend itums 51,048,642 (546,092) 7,193,885 (96,124) (2.438,372) 55,161,939 Excess (deficiency) of revenues over expenditures 5,609,416 493,490 (7,193,885) 96,124 1,454,059 459,204. Other financing sources (uses): Transfers in 4,884,000 (5,266,514) 382,513 Transfers out (5,266,514) 5,266.514 Net other financing sources (uses) (382.513) 382,513 - Changeforthe year $ 5.226,903 493,490 (7.193.885) 478.636 1,454.059 459,204 M City ofBaldwin Park Notes ho Financial Statements Year ended June 3O,2OO8 NOTE RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS (CONTINUED) In the governmental funds, bond proceeds and new capital leases are reported as other financing sources while county deferral is reported as intergovernmental revenue. In the government-wide financial statements, issuing debt increases long-term liabilities in the statement of net assets and does not affect the statement ofactivities. Countydeferral ....................................... ..................................... $ 1 -- Revenues that were not collected soon enough to be considered as available resources are not recorded as revenue in the fund statements but accrued in the government-wide financial statements. Interest 'income on advances and long-term agreements ......................... $ 789,898 issuance of long-term receivables are treated as expenditures in governmental funds but are treated as increases in receivables in the statement of net assets |nsuanoeof|o reuaivobkee----- ............................. ........ Resources expended for capital assets that are to be used in governmental activities are reported as expenditures in governmental funds; in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. As a nesu|t, fund balance decreases by the amount of financial resources expended, vvhereas, net assets decrease by the amount of depreciation expense charged for "he year. Capital expenditures -----------------------. Depreciation expense .................................................................... Differenno------.'—'.--------------.--- Compensated absences expense reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. _ -- Compensated absences .............. ................. ........ ...................... 841,416 $ 493,995 8 O1 Prepaid pension cost are expended in governmental funds when paid; 'they are amortized in the government-wide financial statements. $ (1,137,824) The proprietary funds' income for the year is allocated to participating 78038 governmental activities. — 41 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 2 RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS (CONTINUED) Principal payments of bonds, notes payable, and capital leases, payments of excess tax increments, and payments in conjunction with the refunding of debt are reported as expenditures in governmental funds and reduce fund balance because current financial resources have been used. However, principal payments and payments to escrow for refunded debt reduce liabilities in the statement of net assets and do not result in expenses in the statement of activities. Principal payments made ................................ ............................... $ 2,561,973 interest expense in the statement of activities differs from the amount reported in governmental funds because accrued interest was calculated for bonds and notes payable. Change in accrued interest on long -term debt ....... ............................... $ 336,242 Bond issuance costs are expended in governmental funds when paid; they are capitalized and amortized over the life of the corresponding bonds for purposes of the statement of activities. Amortization in the current period ....................... ............................... $ (349,705) NOTE 3 NET ASSETS /FUND BALANCES The governmental and business -type activities financial statements utilize a net assets presentation. Net assets are categorized as invested in capital assets (net of related debt), restricted and unrestricted. Invested in capital assets net of related debt — This category groups all capital assets, including infrastructure, into one component of net assets. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance of this category. Restricted net assets — This category presents external restrictions imposed by creditors, grantors, contributors, laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. Unrestricted net assets — This category represents the City's net assets, which are not restricted for any project or other purpose. In the fund financial statements, reserves and designations segregate portions of fund balance that are either not available or have been earmarked for specific purposes. The various reserves and designations are established by actions of the City Council and Management and can be increased, reduced, or eliminated by similar actions. W City of Baldwin Park Notes to Financial Statements Year ended June 3O,2UO8 NOTE 3 NET ASSETS/FUND BALANCES (CONTlNUEO) As of June 30, 2008, reservations of fund balance are described below: * Advances to other funds — To reflect the amount due from other funds that are |nng'te. m in nature. Such amounts do not represent available spendable resources. w Debt service —To reflect the funds held by trustees or fiscal agents for future payments of bond principal and interest. These funds are not available for general operations. * Notes receivable and land held for resale —To reflect assets that are long- term in nature and do not represent ovai|ob|e spendable resources. r to reflect the assets that are reserved for low and moderate income housing projects. NOTE STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY Reserves and Designations of Fund Balances and Restrictions of Net Assets Reserved fund balances at June 30, 2008 consisted of the following: Major governmental funds: General Fund Long-term advances and notes receivable Land held for resale Special Revenue Funds Housing and Community Development Long-term advances Low/Moderate Income Housing Fund Property held for resale Low/Moderate income Housing Debt Service Funds Redevelopment Agency Debt service Baldwin Perk Financing Authority Debt service Capital Project Fund Redevelopment Agency Note receivable and property held for resale Total major governmental funds 43 � 12.755.776 20,407 278,300 327.478 4,560,357 4,428.420 17O5.3O2 � 24,182,405 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 4 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (CONTINUED) Unreserved fund balances and unrestricted net assets at June 30, 2008 consisted of the following: Major governmental funds General Fund - Undesignated Special Revenue Funds - Undesignated Housing and Community Development Grant Housing Authority Debt Service Funds - Undesignated Redevelopment Agency Baldwin Park Financing Authority Capital Project Funds - Undesignated Redevelopment Agency Building Reserve Total major governmental funds Nonmajor governmental funds - Undesignated Total governmental funds Nonmajor proprietary funds - Unrestricted Total funds $ 4,809,166 (330,913) 3,339,441 168,046 (196,944) (18,136,152' ) 2,840,592 (7,506,764) 10,115,585 2,608,821 (1,109,966) $ 1,498,855 Deficit Fund Balance The following funds have deficit fund balances or net assets at June 30, 2008. Management expects to eliminate the deficits with subsequent revenue in the funds or transfers from the General Fund. Major Fund Redevelopment Agency Capital Project Housing and Community Development Grant Total major funds Nonmajor Funds Nonmajor governmental funds: Park Maintenance District Bicycle and Pedestrian Safety Prop A Federal Surface Transportation Program State Grants Total nonmajor governmental funds Nonmajor proprietary funds: Internal Insurance Total nonmajor proprietary funds Total nonmajor funds Total funds .. $ 18,029,797 52,613 18,082,410 14,791 8,296 7,383 62,623 77,916 171.010 2,066,802 2,066,802 2,237,811 $ 20,320,221 City ofBaldwin Pork Notes to Financial Statements Year ended June 3O,2O08 NOTE CASH AND INVESTMENTS Ad June 3O'20O8. the City's cash and investments consist of: Government-wide Fiduciary Fund Statement of Statement of N,-. tasxem Net Assets Total Unrestricted assets Cash and investments $ 28.508.128 $ 540.859 $ 2e.048.987 Restricted assets ' Cash and investments with fiscal agent *.goa.00* ' 4.e33.e04 Pooled investments 2,368,902 ' Total cash and investments $ 305,0810,834 g Cash and investments � � _ Cash on hand $ 833 [Deposits vAm financial institutions 458.517 Investments Total cash and investments m The CdxfuUovva the practice of pooling oeah and investments of all fundo, except for funds ' required to be held by outside fiscal agents under the provisions of bond indentures. Interest income is allocated quarterly to the various funds based on month|yba|enoea. interest income from cash and investments with fiscal agents is credited directly tothe related fund. 45 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 5 CASH AND INVESTMENTS (CONTINUED) Investment Policy The City's investment policy outlines the guidelines required to be used in effectively managing the City's available cash in accordance with the California Government Code. Summarized below are the investment vehicles that are authorized and certain provisions of the policy that address interest rate risk and concentration of credit risk. Maximum Allowable Maximum Investment Percentage Maturity Percentage per issuer U.S. Treasury Obligations 5 years Unlimited NIA U.S. Agency Securities and Instrumentalities of Government Sponsored Corporation 5 years Unlimited N/A Negotiable Certificates of Deposit 5 years 30% N/A Time Deposits — Collateralized 5 years Unlimited $500,000 Time Deposits — Uncollateralized 5 years Unlimited $100,000 Banker's Acceptances 180 days 40% 30% Repurchase Agreements 1 year Unlimited N/A Commercial Paper rated A -1 by Standard and Poor's Corporation or P -1 by Moody's Investors Services, Inc. 270 days 15 %* 10% LAIF N/A Unlimited $20,000,000 " Additional 15% of dollar - weighted average maturity if the entire amount does not exceed 31 days. Cash and Investments with Fiscal Agents - The City has monies held by trustees or fiscal agents pledged to the payment or security of certain notes, bonds and certain construction projects. Money market mutual funds may be purchased as allowed under California Government Code. Only funds holding U.S. Treasury or Agency obligations can be utilized. Interest Rate Risk Interest rate risk, as defined under Governmental Accounting Standards Board (GASB) Statement No. 40, is the risk that changes in interest rates will adversely affect the fair value of an investment. Most of the City's investments are held in trust by the fiscal agents as required by the bond indenture. The following table summarizes the distribution of the City's investments according to maturity at June 30, 2008. City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 5 CASH AND INVESTMENTS (CONTINUED) Less than More than 1 year 1 -5 years 5 years Total Pooled cash and investments $ 28,508,128 $ $ $ 28,508,128 Unrestricted cash and investments 28,508,128 - 28,508,128 Pooled investments 2,368,902 - 2,368,902 Cash and investments with fiscal agents - 4,933,804 4,933,804 Restricted cash and investments 2,368,902 4,933,804 7,302,706 Total cash and investments $ 30,877.030 $ - $ 4,933.804 $ 35,810,834 Concentration of Credit Risk Under GASB Statement No. 40, concentration of credit risk is the risk of loss attributable to the magnitude of the City's investment in a single issuer. As of June 30, 2008, the City's investments in First American Treasury Obligation Fund amounted to $3,502,985. Credit Risk on Pooled Deposits Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The California Government Code requires California banks and savings and loan associations to secure a city's deposits by pledging government securities as collateral. The market value of pledged securities must equal at least 110% of a city's deposits_ California law also allows financial institutions to secure city deposits by pledging first trust deed mortgage notes having a value of 150% of a city's total deposits. The City may waive collateral requirements for deposits, which are fully insured uip to $100,000 by the Federal Deposit insurance Corporation (FDIC). Custodial credit risk is the risk that in the event of a bank failure, the City's deposits may not be returned to it. In accordance with GASB Statement 40, deposits are exposed to custodial credit risk if they are uninsured and either: a. Uncollateralized b. Collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the depositor - government's name At June 30, 2008, the amount of the City's bank deposits' book balance was $458,510 while the corresponding bank balance was $1,184,317. Of the total bank balance, $100,000 was covered by FDIC while $1,084,317 was secured by pledged government securities not in the City's name. Credit Risk and Fair Value of Investments Investments are exposed to custodial credit risk if they are uninsured, unregistered and held by either: a. The counterparty b. The counterparty's trust department or agent but not in the government's name The City's investments are in external investment pools and in mutual funds, which are not exposed to custodial credit risk. 47 NOTE 5 City of Baidwin Park Notes to Financial Statements Year ended June 30, 2008 CASH AND INVESTMENTS (CONTINUED) Presented below is the minimum rating as required by (where applicable) the California Government Code, the City's investment policy, or debt agreement and the actual rating as reported by Standards & Poors as of year end for each investment type. (1) Not applicable (2) Acceptable to the Municipal Bond Insurer Local Agency investment Fund (LAIF) Cash on deposit with LAIF represents short -term demand deposits with the State Treasurer, who invests available cash balances of participating California government entities. The management of LAIF has indicated to the City that as of June 30, 2008, the estimated fair value of the pool, including accrued interest, was approximately $70.15 billion. The City's proportionate share of the estimated fair value is $30.5 million. LAIF's (and the City's) exposure to risk (credit, market or legal) is not currently available. Restricted Cash and Investments The City has monies held by financial institutions, which are restricted for the payment of certain notes and bonds, LOANS RECEIVABLE AND UNEARNED REVENUES Unearned revenues on the General Fund represent interest on interfund advances, which is not available for current operations. .; Minimum Not required Totals as of Legal Senior Unsecured/ Rating to be Investment Type 30- Jun -08 Rating A3 not available rated Unrated Local Agency Investment Fund $ 30,483,295 $ (1) $ $ $ - $ 30,483,295 Held by bond trustee: Money Market Mutual Fund 4,005,827 (1) 4,005,827 _ Investment Agreement Total cash and investments $ 1,403.221 (2) $ 932,421 470,800 932,421 $ 470,800 $ - - 4,005,827 $ 30,483,295 35,892,343 (1) Not applicable (2) Acceptable to the Municipal Bond Insurer Local Agency investment Fund (LAIF) Cash on deposit with LAIF represents short -term demand deposits with the State Treasurer, who invests available cash balances of participating California government entities. The management of LAIF has indicated to the City that as of June 30, 2008, the estimated fair value of the pool, including accrued interest, was approximately $70.15 billion. The City's proportionate share of the estimated fair value is $30.5 million. LAIF's (and the City's) exposure to risk (credit, market or legal) is not currently available. Restricted Cash and Investments The City has monies held by financial institutions, which are restricted for the payment of certain notes and bonds, LOANS RECEIVABLE AND UNEARNED REVENUES Unearned revenues on the General Fund represent interest on interfund advances, which is not available for current operations. .; City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 6 LOANS RECEIVABLE AND UNEARNED REVENUES (CONTINUED) Loans Receivable and Unearned Revenues at June 30, 2008 consisted of the following: At June 30, 2008, the City's interfund receivables and payabies were as follows: Major governmental funds General Fund $ Housing and Community Development Housing Authority Low /Moderate Income Housing Redevelopment Agency Debt Service Fund Baldwin Park Financing Authority Debt Service Fund Redevelopment Agency Capital Project Fund Building Reserve Capital Project Fund Total major governmental funds Loans Unearned Advances Receivable Revenues General Fund $ - $ 6,375,265 Special Revenue Funds: Other Funds Other Funds Loans receivable from Commercial Rehabilitation Program 166,878 166,878 Loans receivable from Residential Rehabilitation Program 481,530 481,530 Loans receivable from HOME Program 3,108,847 3,108,847 Loans receivable from CalHOME Program 134,674 134,674 Loans receivable from Single Family Repo Housing 39,000 39,000 Loans receivable from Low /Moderate Income Housing 1,808,349 1,808,349 Accrued interest from Low /Moderate Income Housing - - agreement 327,010 327,010 Total $ 6,066,289$ 12,441,554 NOTE 7 INTERFUND BALANCES 9,976,242 9,038,792 At June 30, 2008, the City's interfund receivables and payabies were as follows: Major governmental funds General Fund $ Housing and Community Development Housing Authority Low /Moderate Income Housing Redevelopment Agency Debt Service Fund Baldwin Park Financing Authority Debt Service Fund Redevelopment Agency Capital Project Fund Building Reserve Capital Project Fund Total major governmental funds Nonmajor governmental funds 937,450 - - Total governmental funds 9.976.242 9,976,242 19,409,342 20,436,954 Proprietary funds Enterprise Funds - - Internal Service Funds 1,027,612 Total proprietary funds 1,027,612 - Total funds $ 9,976,242 $ 9,976,242 $ 20,436,954 $ 20,436,954 General Fund advances to Redevelopment Agency The City has an agreement with the Baldwin Park Redevelopment Agency providing for the advance of funds to finance improvements and operations relating to and within the project areas. The Agency accrues interest on the original advances at LAIF's prevailing interest rate. At June 30, 2008, the City has advanced $20,436,954 which includes accrued interest of $6,375,265. .. Advances Advances Due from Due to to from Other Funds Other Funds Other Funds Other Funds J,4°8,68 1 Q R '31,278,5017 $ 19 131 042 $ - 198,563 927,835 278,300 2,766,268 3,047,411 511,964 972,205 366,626 300,000 - 198,299 - - 308,884 19,624,990 2,580,925 911,230 9,976,242 9,038,792 19,409,342 20,436,954 Nonmajor governmental funds 937,450 - - Total governmental funds 9.976.242 9,976,242 19,409,342 20,436,954 Proprietary funds Enterprise Funds - - Internal Service Funds 1,027,612 Total proprietary funds 1,027,612 - Total funds $ 9,976,242 $ 9,976,242 $ 20,436,954 $ 20,436,954 General Fund advances to Redevelopment Agency The City has an agreement with the Baldwin Park Redevelopment Agency providing for the advance of funds to finance improvements and operations relating to and within the project areas. The Agency accrues interest on the original advances at LAIF's prevailing interest rate. At June 30, 2008, the City has advanced $20,436,954 which includes accrued interest of $6,375,265. .. City of Baldwin Park Notes toFinancial Statements Year ended June 3O,2OOG NOTE |NTERFUND BALANCES (CONTNUED) The City's interfund transfers during the year were aafollows: Major governmental funds General Fund � Housing and Community Development Housing Authority Low/Moderate Income Housing Debt Service Funds: Redevelopment Agency Baldwin Pork FinancinQ Authority Capital Project Funds: -Redevelopment Agency Building Reserve Total major governmental funds Nonm jorgovernmento|funds Total governmental funds Transfers in Transfers out 378.050 $ 798.558 - 264,727 ' 23,036 668.270 2.440.463 2.448,821 40.200 ' ' - 11390,860 1,699,529 4,884,001 5,266,514 Proprietary funds Enterprise Funds 23.036 - Internal Service Funds 359,477 - Total proprietary funds 382513 - Total funds 8 5.266.514 5.266.514 The Baldwin Park Financing Authority Debt Service Fund received resources mostly from the Redevelopment Debt Service Funds for debt service payments. Transfers to other governmental funds were to fund the matching requirements on certain grants and capital projects. Transfers to proprietary funds were to provide funds for expenditures. 50 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 8 CAPITAL ASSETS 194,784 Public safety 123,198 Public works, including depreciation of Capital asset activity for the year ended June 30, 2008 was as follows: 241,242 Community development Balance Capital assets held by internal service funds Balance July 1, 245,330 Total depreciation expense — governmental June 30, activities $ 2007 Increases Decreases 2008 Capital assets, not being depreciated: $ 1,194,139 $ $ - $ 1,194,139 Land Construction in progress 6,968,585 6,9447 23 23.862 Total capital assets, not being depreciated 8,162.724 6.944,723 1,218,001 __.. Capital assets, being depreciated: 24,297,297 7,438,718 - 31,736,015 Buildings and improvements 7,760,661 26,405 - 7,787,066 Equipment Vehicles and related equipment 3,653,974 416,954 25,614 4,045,314 Infrastructure 189,248,579_ 189, 248, 579 Total capital assets, being depreciated 224,960,511 7.882,077 25,614 232:816.974 Less accumulated depreciation for ' 9,281,988 470,467 - 9,752;455 Buildings and improvements 5,610,370 552,108 - 6,162,478 Equipment Vehicles and related equipment 3,276,089 215,628 25,614 3,466,103 Infrastructure 73, 023, 731 _6,733.000 79, 756, 731 Total accumulated depreciation 91.192.178 7,971,204 25,614 99,137,768 Total capital assets being depreciated, net 133,768.333 (89,1271 133,679,206 Capital asset activity, net $ 141,931,057 $ (89.127) 3 6.944,723 $ 134,897,207 Depreciation expense was charged to functions of the governmental activities as follows: ^ - - -- $ verlei al government, n 6 eE �� 194,784 Public safety 123,198 Public works, including depreciation of general infrastructure assets 6,961,321 Parks and recreation 241,242 Community development 207,306 Capital assets held by internal service funds are charged to various functions based on their usage of the assets 245,330 Total depreciation expense — governmental activities $ 7,971,204 51 ►ff1Im City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 ACCOUNTS PAYABLE AND OTHER CURRENT LIABILITIES Composition of accounts payable and other current liabilities is as follows: Major governmental funds General Fund Housing and Community Development Grant Housing Authority Fund Low /Moderate Income Housing Redevelopment Agency Debt Service Fund Redevelopment Agency Capital Project Fund Building Reserve Capital Project Fund Total major governmental fund Nonmajor governmental funds Total governmental funds Proprietary funds Total funds LONG -TERM LIABILITIES Changes in Long -term Liabilities Summary of nhanneg in inn.g -term liabilities during the year ended June 30, 2008 tin $ thousands): Bonded indebtedness Notes payable County deferral Compensated absences Capital leases Total Balance Accrued Balance Vendors Liabilities Deposits Total $ 400,880 $ 847,850 $ - $ 1,248,729 49,360 - - 49,360 325,171 77,386 51,937 $ 402,557 520,986 - 520,986 54 - - 54 1,296,452 925,236 1,083 2,221,688 394,408 - 527,377 921,785 1,690,860 925,236 527,377 3,143,473 276.375 - 1,651 278,026 $ 1.967,235 $ 925136 $ 529.028 $ 3,421,499 Changes in Long -term Liabilities Summary of nhanneg in inn.g -term liabilities during the year ended June 30, 2008 tin $ thousands): Bonded indebtedness Notes payable County deferral Compensated absences Capital leases Total Balance Balance Due June 30, June 30, Within 2007 Increases Decreases 2008 One Year $ 54,131 $ - $ 2,194 $ 51,937 $ 2,443 5,118 - 5,118 - 15,581 984 - 16,565 - 1,083 344 234 1,193 66 1,019 123 369 773 370 $ 76,932 $ 1,451 $ 2,797 $ 75,586 $ 2,879 52 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 10 LONG -TERM LIABILITIES (CONTINUED) Bonded Indebtedness At June 30, 2008, bonded indebtedness consisted of (in $ thousands): Defeased Debt The City has defeased certain tax allocation and lease revenue bonds in prior years. Proceeds of certain bonds were placed in an irrevocable trust to provide for all future debt service payments on the old debt. Accordingly, the trust account assets and liability for the defeased bonds are not included in the City's financial statements. At June 30, 2008, $1,780,000 of bonds considered defeased remains outstanding while funds with escrow agent for defeased bonds amounts to $1,805,682. Sources of Debt Service Special assessment bonds interest and principal redemptions are to be funded by future assessments against properties in the Districts. Interest and principal redemptions for lease revenue bonds and certificates of participation are payable solely from lease payments made by the City to the Financing Authority as the rental for the Community Center and City's corporation yard, respectively. Tax allocation bonds interest and principal redemptions are to be funded by incremental tax revenues derived from the redevelopment project areas (certain incremental tax revenues are subject to a first lien of outstanding defeased bonds). 53 Date Final Interest Amount Issued Maturity Rate % Issued Outstanding Certificates of Participation: Financing Authority — Energy Conservation Bond Feb -01 Feb -11 4.6-5.6 $ 1,000s 355 2002 Variable Rate Demand Oct -02 Oct -17 1.02-3.05 4,465 3,235 Total Certificates of Participation 5,465 3,590 improvement Bonds: Baldwin Avenue Jul-01 Sep -11 8 132 62 Bogart Avenue Jul -01 Sep -11 6 84 40 Little John Street Aug -86 Sep -06 7.5-8.0 3,431 - Ahern Drive May -88 Sep -07 7.5-8.0 52 - Total special assessment bonds 3,699 102 Lease Revenue Bonds: Financing Authority Community Center Oct -04 Aug -34 3.75-5,0 10,840 10,160 Pension Obligation Bonds 2007- Series A -1 Apr -07 Jun -18 5.06 -5.30 12,810 12,225 Tax ;allocation Bonds: Financing Authority Series A Jan -90 Aug -19 �_ �� V.Vd - / .l d 14,205 4,770 San Gabriel River Project May -98 Aug -21 3.75-5.25 11,875 6,700 Merged Project Jun -00 Sep -30 4.20-5.75 10,215 9,100 Financing Authority Series 2003 Dec -03 Aug -21 1.75-5.25 6,265 5,290 Total tax allocation bonds 42,560 25,860 Total bonded indebtedness $ 75,374 $ 51,937 Defeased Debt The City has defeased certain tax allocation and lease revenue bonds in prior years. Proceeds of certain bonds were placed in an irrevocable trust to provide for all future debt service payments on the old debt. Accordingly, the trust account assets and liability for the defeased bonds are not included in the City's financial statements. At June 30, 2008, $1,780,000 of bonds considered defeased remains outstanding while funds with escrow agent for defeased bonds amounts to $1,805,682. Sources of Debt Service Special assessment bonds interest and principal redemptions are to be funded by future assessments against properties in the Districts. Interest and principal redemptions for lease revenue bonds and certificates of participation are payable solely from lease payments made by the City to the Financing Authority as the rental for the Community Center and City's corporation yard, respectively. Tax allocation bonds interest and principal redemptions are to be funded by incremental tax revenues derived from the redevelopment project areas (certain incremental tax revenues are subject to a first lien of outstanding defeased bonds). 53 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 10 LONG -TERM LIABILITIES (CONTINUED) Bond Covenants and Other Requirements The City is in compliance with all the provisions of the bond covenants and the requirements on arbitrage rebate calculations. Notes Payable Notes payable is comprised of: Section 108 loan from the Department of Housing and Urban Development (HUD) for the City's real property acquisitions. The loan is payable annually from August 2008 through August 2021 with interest payable semi - annually with rates ranging from 5.25% to 5.46% during fiscal year 2006. The loan will be repaid through future HUD entitlements. $ 4,845,000 Other 273,490 $ 5,118,490 County Deferral The Agency and County entered into an agreement whereby the County will defer tax increment (County Deferral) generated within the project area to meet the Agency's debt service obligations. Only the County Deferrals for Sierra Vista accrue ' �- ---�-:.,! whenever ..... b,nro arc interest of 2.42 %, The County Deferrals are to be repaid w. icy eve there e am property tax revenues received by the Agency in excess of its debt payment requirements. The County Deferrals are recorded as revenue when received by the Agency. At June 30, 2008, the balance of the County Deferrals including interest was $16,565,378. Annual Debt Service Requirements: Year Ending Bonded Notes Capital Total Debt June 30, Indebtedness Payable Leases Total Interest Service 2009 $ 2,443$ 230 $ 315 $ 2,988 $ 3,103 $ 6,091 2010 2,625 246 324 3,195 2,908 6,103 2011 2,661 261 92 3,014 2,779 5,793 2012 2,723 276 42 3,041 2,643 5,684 2013 2,900 292 3,192 2,498 5,690 2014 -2018 18,010 1,741 - 19,751 9,962 29,713 2019 -2023 8,775 1,799 - 10,574 5,091 15,665 2024 -2028 6,535 - - 6,535 2,588 9,123 2028 -2033 3,995 - - 3,995 999 4,994 2034 1,270 - - 1,270 143 1,413 Indeterminate - 273 - 273 212 485 Total $ 51,937 $ 5,118 $ 773 $ 57,828 $ 32,926 $ 90,754 54 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 10 LONG -TERM LIABILITIES (CONTINUED) Compensated Absences Payable The City's policies relating to compensated absences are described in Note 1. The outstanding balance at June 30, 2008, was $1,193,000. The liability for Governmental Activities is primarily liquidated from the general fund while the liability for Business -type Activities is liquidated from the enterprise funds. NOTE 11 CAPITAL LEASES The City has lease agreements for vehicles and equipment that meet the criteria for capitalization. The City reserves the right to purchase these items on any lease payment date. For the year ended June 30, 2008, the City entered into new lease agreements amounting to $122,991 for police vehicles and computer equipment, The total capital lease obligations at June 30, 2008 amounted to $773,956, net of interest of $42,450. Lease payments for the fiscal year ended June 30, 2008 amounted to approximately $360,000. NOTE 12 COMMITMENTS AND CONTINGENCIES There are various litigation and claims pending against the City, which have been considered in determining the estimated liability for self - insurance. The outcome of these cases and eventual liability to the City, if any, is unknown at this time. The City estimates that th e oc.elf -ins urance liability and ca sh reserve are adequate to anv claims not otherwise covered by insurance. Proposition 218, which was approved by voters in November 1996, will regulate the City's ability to impose, increase and extend taxes, assessments and fees. Any new, increased, or .extended taxes, assessments and fees subject to the provisions of Proposition 218, require voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes, assessments, and fees are subject to the voter initiative process and may be rescinded in the future by the voters. Thereafter, the City's ability to finance the services for which the taxes, assessments, and fees were imposed may be significantly impaired. The taxes, fees, and assessments that are subject to the provisions of Proposition 218 that the City currently imposes for its own benefit or as an agent for a special district, or receives from other governmental agencies potentially include business license taxes, landscape and lighting district assessments, and other taxes, fees, and assessments. At this time, it is uncertain how Proposition 218 will affect the City's ability to maintain or increase the revenue it receives from taxes, assessments and fees. Also unclear is the extent to which a 1995 California Supreme Court ruling (the Guardino case) upholding voter approval requirements of a previously enacted state initiative (Proposition 62) are applicable to prior periods. 55 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 13 RETIREMENT PLANS Plan Description: The City of Baldwin Park contributes to the California Public Employees Retirement System (PERS), an agent multiple- employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost -of- living adjustments, and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statute and City ordinance. Copies of PERS' annual financial report may be obtained from its executive office: 400 P Street, Sacramento; CA 95814. All permanent safety (police) and general personnel working 20 hours or more a week and temporary employees who have worked 40 hours a week for over six months are eligible to participate in PERS. Benefits vest after five years of service. General employees who retire at or after age 60 and police members who retire at or after age 50 with five years of credited service are entitled to retirement benefits. PERS also provides death and disability retirement benefits. These benefit provisions and all other requirements are established by state statute and City ordinance. Funding Policy: Participants are required to contribute 7% (9% for safety employees) of their annual covered salary. The City makes the contributions required of City employees on their behalf and for their account. The City is required to contribute at an actuarially determined rate of annual covered payroll; the current rate is 6.5% for non - safetv employees and 39.60% for safety employees. The contribution requirements of plan members and the City are established and may be amended by PERS. Annual Pension Cost: For the year ended June 30, 2008, the City's annual pension cost of $3,664,162 for PERS was equal to the City's required and actual contributions. The required contribution was determined as part of the June 30, 2006, actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions included (a) 7.75% investment rate of return (net of administrative expenses), (b) projected annual salary increases that vary by age, duration of service, and type of employment, and (c) 3.25% per year cost -of- living adjustments. Both (a) and (b) included an inflation component of 3.0 %. The actuarial value of PERS assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over a three -year period (smoothed market value). PERS unfunded actuarial accrued liability is being amortized as a lever percentage of projected payroll on a closed basis. The remaining amortization period at June 30, 2006, is one year for safety employees, and seventeen years for miscellaneous employees. PERS Plan Amendments: During fiscal year 2002 -03, PERS required mandatory pooling of plans with less than 100 active members. As a result, the accrued actuarial liability and actuarial value of assets for the City's safety plan have been pooled with other government agencies. As of the date of pooling, differences between the City's normal cost and the pool's normal cost will be amortized over a five year period, at which time, the City's normal cost will approximate the pool's normal cost. IN NOTE 13 NOTE 14 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 RETIREMENT PLANS (CONTINUED) Three -Year Trend Information for PERS ($ in thousands) Fiscal Annual Pension Percentage of APO Net Pension Year Cost (APC) Contributed (Obligation) Asset 6/30/2006 $ 3,585 100% $ - 6/30/2007 3,502 100% 12,516 6/30/2008 3,664 100% 11,378 OTHER POSTEMPLOYMENT BENEFITS The City of Baldwin Park provides postretirement health care benefits, as per the requirements of the Public Employees' Retirement System, with which the City contracts for health care benefits, for employees who retire while employed with the City. The benefit level will vary depending upon the bargaining group that represents the employee. Employees represented by S.E.W. Local 347 will receive a varying flat monthly amount that has been negotiated through the meet and confer process and all other employees will receive the equivalent of the single party premium for the plan of their choice that has been negotiated through the meet and confer process. rznn4 �hnr fl-7 n p Gy who had r t' a �r�hn are As of June 30, 14008, t� here were 1 v 1 em I ees w, ,, etired and receiving the negotiated levels of benefits, fiat rate or single party premium. For the fiscal year ended June 30, 2008, the City recognized $535,372 of incurred expenditures. The City offers its employees a deferred compensation plan created in accordance with internal Revenue Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salaries until future years. The deferred compensation is not available to employees until termination, retirement, death or unforeseeable emergency. The plan assets are under the participants control and are principally invested in demand deposits and mutual funds and are held in trust for the exclusive benefit of the participants and their beneficiaries. At June 30, 2008, the amount held by trustee for employees is $3,203,816. 57 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 16 INSURANCE PROGRAM Self - insurance Programs The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions, injuries to employees; and natural disasters. These risks are covered by commercial insurance purchased from independent third parties. The City is a participant in the Independent Cities Risk Management Authority (ICRMA), a public entity risk pool, formed to enable individual cities to join together to obtain certain liability and workers' compensation insurance coverages as a group, to self- insure, where necessary, and to obtain adequate liability coverages at an affordable cost. ICRMA has 31 member cities, and each city appoints one member to the ICRMA Governing Board.The City has a 2.47% participation in ICRMA, which is computed based on the City's self - insurance retention levels under the liability coverages selected. The City pays an annual premium to ICRMA for this liability and workers' compensation insurance coverage. ICRMA is considered a self- sustaining risk pool that will provide coverage for its members for up to $20,000,000 ($2,000,000 per occurrence) for liability claims, $1,000,000 for workers' compensation claims and $1,000,000 for employer's liability claims. Changes in the balances of claims liabilities for the years ended June 30, 2008 and 2007 were as follows: Claims and Beginning Changes in Claims Balance Ectimatas PavmPnts Ending Balance 1,250,000 $ (110,815) $ - $ 1,139,185 1,264,442 371,216 385,658 1,2501000 4,780,000 492,404 161,802 5,110,602 4,475,973 856,288 552,261 4,780,000 There were no significant changes in insurance coverage as compared to last year and settlements have not exceeded coverage in any of the past three fiscal years. Purchased Insurance Property Insurance — The properties of the City of Baldwin Park are covered by commercial insurance purchased from independent third parties. The City is currently insured according to a schedule of covered property submitted by the City to the insurance company. The total property insurance coverage is $38,397,400 at 90% coinsurance. Premiums for the coverage are paid annually and are not subject to retroactive adjustments. Adequacy of Protection During the past fiscal years none of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year. Asa Year Ended Insurance „une 30 General Liability 2008 $ 2007 Workers' Compensation 2008 2007 Claims and Beginning Changes in Claims Balance Ectimatas PavmPnts Ending Balance 1,250,000 $ (110,815) $ - $ 1,139,185 1,264,442 371,216 385,658 1,2501000 4,780,000 492,404 161,802 5,110,602 4,475,973 856,288 552,261 4,780,000 There were no significant changes in insurance coverage as compared to last year and settlements have not exceeded coverage in any of the past three fiscal years. Purchased Insurance Property Insurance — The properties of the City of Baldwin Park are covered by commercial insurance purchased from independent third parties. The City is currently insured according to a schedule of covered property submitted by the City to the insurance company. The total property insurance coverage is $38,397,400 at 90% coinsurance. Premiums for the coverage are paid annually and are not subject to retroactive adjustments. Adequacy of Protection During the past fiscal years none of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year. Asa City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 17 RISKS AND UNCERTAINTIES The City invests in various investment securities, including Local Agency Investment fund (LAIF) which are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risks associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the values of investments as of June 30, 2008. After November 28, 2008, the turbulence in financial markets continued. The actual amount of exposure as of November 28, 2008 is not determinable. However, management cannot rule out that this may lead to material reductions in the fair value of its investments. NOTE 18 NEW GOVERNMENTAL ACCOUNTING STANDARDS GASB No. 45 - GASB has issued Statement No. 45 "Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions," which provides guidance on all aspects of OPEB reporting by employers. Along with other agencies with total annual revenues of $10 million or more but not over $100 million, the City is scheduled to implement the GASB 45 OPEB reporting requirements beginning in Fiscal Year 2008 -2009. GASB No. 49 — GASB has issued Statement No. 49 "Accounting and Financial Reporting for Pollution Remediation Obligations," which provides guidance on how to calculate and report the costs and obligations associated with pollution cleanup efforts. The requirements of the new statement become effective for fiscal periods L JYglnri{g after Lr� _ C"lb Cr 'stJ, 2011� . inVn saiageieit believes fhe rzgUiremeztc of uscaa a this statement will not have any effect on the City's financial statements. GASB No. 50 — GASB has issued Statement No. 50 which amends applicable disclosure and required supplementary information (RSI) requirements of Statement No. 25 "Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans" and Statement No. 27 "Accounting for Pensions by State and Local Government Employers," to conform with the requirements of Statement No. 43 "Financial Reporting for Postemployment Benefit Plans Other then Pension Plans" and Statement No. 45 "Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions." The requirements of this Statement become effective for fiscal periods beginning after June 15, 2007, except for the requirements related to the use of the entry age actuarial cost method for the purpose of reporting a surrogate funded status and the funding progress of plans that use the actuarial cost method, which are effective for periods for which the financial statements and RSI contain information resulting from actuarial valuation as of June 15, 2007, or later. Early implementation is encouraged. 59 City of Baldwin Park Notes to Financial Statements Year ended June 30, 2008 NOTE 18 NEW GOVERNMENTAL ACCOUNTING STANDARDS (CONTINUED) GASB No. 51 – GASB has issued Statement No. 51 "Accounting and Financial Reporting for Intangible Assets ". This Statement establishes accounting and financial reporting requirements for intangible assets to reduce inconsistencies in the accounting and financial reporting of these assets among state and local governments thereby enhancing comparability of the accounting and financial reporting of such assets. The requirements of this Statement become effective for fiscal periods beginning after June 15, 2009. The provisions of this Statement are generally required to be applied retroactively. For governments that were classified as phase 1 or phase 2 governments for the purpose of implementing Statement No. 34, retroactive reporting is required for intangible assets acquired in fiscal years ending after June 30, 1980, except for those considered to have indefinite useful lives as of the effective date of this Statement and those that would be considered internally generated. Retroactive reporting of these intangible assets by phase 3 governments is encouraged but not required. Retroactive reporting is not required but is permitted for intangible assets considered to have indefinite useful lives as of the effective date of this Statement and those considered to be internally generated. GASB No. 52 - GASB has issued Statement No. 52, Land and Other Real Estate Held as Investments by Endowments. This statement improves the quality of financial reporting by requiring endowments to report their land and other real estate investments at fair value, creating consistency in reporting among similar entities that exist to invest resources for the purpose of generating income. This Statement is effective for financial statements for periods beginning after June 15, 2008. GASB No. 53 - GASB has issued Statement No. 53, Accounting and Financial' Reporting for Derivative Instruments. Statement 53 is intended to improve how state and local governments report information about derivative instruments — financial arrangements used by governments to manage specific risks or make investments — in their financial statements. The Statement specifically requires governments to measure most derivative instruments at fair value in their financial statements that are prepared using the economic resources measurement focus and the accrual basis of accounting. The guidance in this Statement also addresses hedge accounting requirements and is effective for financial statements for reporting periods beginning after June 15, 2009, with earlier application encouraged. Re] a .- •- • Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Expenditures Current: General government Public safety Public works Community development Recreation services Capital outlay: Public works Community development General Fund Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 3,202,800 3,187,666 3,098,844 88,822 Variance wItn Budgeted Amounts 15,599,837 - Final Budget 1,522,295 1,492,271 30,024 2,209,943 Positive Original Final Actual (Negative) 1,952,797 $ 14,147,000 14,147,000 14,149,380 2,380 587,500 587,500 456,123 (131,377) 1,460, 000 1,460,000.00 1,621,333 161,333 _ - 180,734 180,734 6,880,800 6,880,800 7,120,518 239,718 1,349,800 1,349,800 2,022,804 673,004 1,596.700 1,596,700 2,304,860 708,160 Total revenues 26,021,800 26,021,800 27,855,751 1,833,951 Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 3,202,800 3,187,666 3,098,844 88,822 15,584,702 15,599,836 15,599,837 - 1,518,300 1,522,295 1,492,271 30,024 2,209,943 2,041,137 2,041,137 - 2,478,800 2,643,611 2,643,611 1,445,000 1,445,000 376,050 (1,068,950) 24,994,545 24,994,545 24,875,699 118,846 (837,400) (837,400) (422,509) 414,891 1,027,255 1,027,255 2,980,052 1,952,797 1,445,000 1,445,000 376,050 (1,068,950) (2,282,400) (2,282,400) (798.559) 1,483,841 (837,400) (837,400) (422,509) 414,891 189,855 189,855 2,557,543 2,367,688 15,027.807 15,027, 807 15,027,807 $ 15,217,662 15,217,562 17,585,35D 2,367,688 61 City of Baldwin Park Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Major Governmental Funds Year ended June 30, 2008 143,600 143,600 171,724 Special Revenue (153,000) 4,112,700 (153,000) 4,112,700 Housing and Community Development G rant Housing Authority 647,606 647,606 (577.600) (577,60 Variance with 554.515 670.642 670,642 Variance with Budgeted Amounts 2,691,835 3,339,441 Final Budget Budgeted Amounts Final Budget Positive Positive Original Actual (Negative) Original Final Actual (Negative) - 120,558 120,558 3,335,100 3,335,100 1,341,283 (1,493,817) 5,526,462 5,526,462 200,000 200,000 405,061 205,061 22,524 22,524 3,535,100 3,535,100 2,246,344 (1,288,756). 5,669,545 5,669,545 95,100 95,100 59,680 35,420 714,786 (714,786) 19,000 19,000 16,833 2,167 - 436,000 436,000 71,666 364,334 - 3,500,700 3,500,700 1,818,760 1,681,940 4,284,117 (4,284,117) 71,300 71,300 113,594 (42,294) - 143,600 143,600 171,724 (28,124) (153,000) 4,112,700 (153,000) 4,112,700 17,172 2.269,430 (170,172) - (4,998,903T 1,843,271 4,998,903 (577,600) (577,600) (287,813) 289,787 647,606 647,606 (577.600) (577,60 (23,085) 554.515 670.642 670,642 (264,727) (2647 - - (21036) (23,036) (264727). (264, (23,036) (23,036) (577,600) (577,600) (287,813) 289,787 647,606 647,606 235,200 235.200 235,200 - 2,691,835 2.691,835 2,691,835 - (342,400) (342,400) 289,787 2.691,835 2,691,835 3,339,441 647,606 62 City of Baldwin Park Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual (Continued) Major Governmental Funds Year ended June 30, 2008 Special Revenue Low /Moderate Income ousing Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues Taxes $ 3,113,900 3,113,900 1,253,629 (11860,271) Use of money and property 513,700 513,700 258,137 (255,563) Total revenues 3.627,600 3,627,600 1,511,766 (2,115,834) Expenditures Current: Community development 389,500 389,500 232,881 156,619 Total expenditures 389,500 389,500 232,881 156,619 Excess (deficiency) of revenues over expenditures 3,238,100 3,238,100 1,278,885 (1,959,215) Other financing sources (uses) Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 3,238,100 3,238,100 1,278,885 (1,959,215) 3,608,950 3,608,950 3,608,950 $ 3,608,950 3,608,950 4,887,835 (1,959,215) 63 n City of Baldwin Park Public Employees Retirement System — Schedule of Funding Progress (In $ thousands) Safety UAAL as UAAL as a % of i s' n 1. Valuation n�.luarlal A 4. ! Actuarial a % of Valuation Actuarial Actuarial Unfunded Funded Covered Covered Date Liabilities Assets Liabilities Ratio Payroll Payroll [(B -A) /C] (A) (B) (A -B) (A /B) (C) [(A -B) /Cj 6/30/2005 6,367,049 5,2951150 1,071,899 83.2% 664,148 161.39% 6/30/2006 7,278,049 6,102,616 1,175,433 83.8% 754,730 15574% 6/30/2007 7,986,055 6,826,599 1,159,456 85.5% 831,608 139.42% The schedule of the funding progress is for the entire risk pool) (In $ thousands) Miscellaneous UAAL as a % of i s' n 1. Valuation n�.luarlal A 4. ! Actuarial I I "F��nrd er� Vl1l Ldttbltir Fuinr�icui �� \�AfPt�i G�) \lPrP{� Date Liabilities Assets Liabilities Ratio Payroll Payroll (A) (B) (B -A) (A /B) (C) [(B -A) /C] 6/30/2005 36,163 35,631 532 98.5% 6,627 8.03% 6/30/2006 38,072 39,392 -1,320 103.5% 6,310 - 20.92% 6/30/2007 41,722 46,483 -4,761 111.4% 5,576 - 85.38% (The schedule of the funding progress is for the entire risk pool) El (This page internationally left blank.) 65 City of Baldwin Park Notes to Required Supplementary Information June 30, 2008 Basis of Presentation Budgets for the General Fund and certain Special Revenue Funds are adopted on a basis consistent with generally accepted accounting principles ( "GAAP "). Accordingly, actual revenues and expenditures are comparable to budgeted amounts. Budgetary Control and Accounting The City budget is prepared under the direction of the Chief Executive Officer. Revenues are _ budgeted by source. Expenditures are budgeted by function, with sub classifications by department, cost center, object of expenditure and project. A cost center represents a particular area of operations within a department; for example, within the Police Department there are cost centers for the Chief of Police, Patrol, investigations, Administration, Communications, and Records. Total budgeted expenditures of each Governmental Fund may not legally exceed such fund's appropriations The City Council approves total budgeted appropriations and any amendments to total appropriations made during the year. This "appropriated budget" covers substantially all City expenditures, with the exception of Assessment District and Low /Moderate Income Housing Special Revenue Funds and Debt Service and capital Projects funds, which have legally authorized "nonappropriated budgets ". Department heads are authorized to transfer budgeted amounts up to $10,000 between cost centers and any amount which does not alter total budgeted appropriations to a cost center, the Chief Executive Officer is authorized to transfer amounts in excess of $10,000. City Council approval is required for any overall increase in total appropriations to a fund. The legal level of budgetary control is the fund level. All appropriations lapse at year -end are all appropriated an-4 budgeted again, if neoessai,� S17pplemental appropriations during the year ended June 30, 2008 were not significant. Formal budgetary integration is employed as a management control device. Commitments for materials and services, such as purchase orders and contracts, are recorded during the year as encumbrances to assist in controlling expenditures. Such encumbrances are reappropriated into the City's budget for the next fiscal year. Under Article XIII B of the California Constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes. If proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or - returned to the taxpayers through revised rates, revised fee schedules or other arrangements. For the fiscal year ended June 30, 2008, proceeds of taxes did not exceed allowed appropriations. AN City of Baldwin Park Notes to Required Supplementary Information June 30, 2008 Expenditures in Excess of Appropriations Expenditures for the year ended June 30, 2008 exceeded the appropriation by the following amounts in the following funds: Major Funds Housing Authority Special Revenue Fund Financing Authority Debt Service Building Reserve Capital Project Fund Nonmajor Special Revenue Fund Federal Asset Forfeiture Bicycle and pedestrian safety 67 4,998,903 3,056,016 117,994 1,5v5 8,543 .q[]PPLFn I- APY NFORMATION (This page intentionally left blank.) City cfBaldwin Park Non-Major Governmental Funds SPECIAL REVENUE FUNDS The Special RovenUa Funds account for the proceeds of specific sources that are keosd|v restricted for expenditures related to specific purposes. Funds included are: Business /n7oro�an�en��oes To account for the Parking and Business Improvement Area Law ' (AB-1693) revenue. The revenue |a collected through a Citywide Business Improvement District and used by the Chamber Of Cornnneroe, under agreement with the Citv, to promote local business activities. Air Quality Toac�u��rmonieo��iv�|�mt�G�hC��rQua|� -- ^ ' Management District. These monies are tobe used for programs that reduce air pollution from motor vehicles. Traffic Safety Fund To account for revenues derived from parking citations and fines or forfeitures related to violations of the vehicle oode. According ho State law, these revenues may only be used for traffic control and traffic safety related purposes. Federal Asset Forfeiture Fund To account for monies received from Federal agencies in Asset Forfeiture cases. These monies are restricted solely for |avv enforcement purposes. Park Maintenance District To account for revenues received from a e Pork Maintenance assessment district. The District is responsible for |andaooping, tree thrnnning' irrigation and maintenance of parka within the City. State Basohne 7aA (Fund To account for the City's ahmna of tax revenues collected by the State on the ae|e of fuel for motor vshiC|ee. The use of these funds is restricted to the congtruotion, innprovernent, or maintenance of public streets. ��n�� ac�u��r��nu��t��unde[t� Bicycle Transportation Development Act. Their use is restricted to the construction of bicycle and pedestrian facilities. Pro�A Fund TO account for the City's share of an additional one-half percent ' sales tax that was approved by the electorate in November 1980 and is collected by the County of Los Angeles to finance certain transportation projects. Prop CFund To account for the City's share of o oo|en tax increase approved by Los Angeles County voters in 1990 to fund transportation projects. Economic Development ,4ot To account for the activity of several revolving business loan Revo/vin��Loan 'nd programs established with grant revenues made available through the Federal Economic Development Act. Street Light and Landscape To account for revenues received from o citywide Landscape Fund Maintenance District. The District is responsible for the maintenance of streetlights and the landscaping of median islands, parkways, street trees, and city parks. W City of Baldwin Park Non -Major Governmental Funds SPECIAL REVENUE FUNDS (CONTINUED) Residential Development Tax To account for fees received from developers constructing new residential units. These monies are used to help defray the cost of providing public services for the new residents. Integrated Waste Management To account for revenues received from AB939 fees. These Fund monies are used for waste management projects. Summer Food Program Fund To account for revenues received from the USDA, which are used to provide meals to youths. Federal Surface Transportation To account for monies received from the Federal government to Program Fund improve designated public right -of -ways. Prop A Parks Fund To account for monies received from the County to construct and improve parks. Assessment District Fund To account for the revenues collected through assessments of property owners within Assessment District 93 -1. Assessment District 93 -1 was formed to construct certain public improvements. Supplemental Law Enforcement To account for monies received from the State allocated by Service Fund AB3229 of 1996 for the Citizen Option for Public Safety (COPS) Program. State Asset Forfeiture Fund To account for monies received from State agencies in Asset Forfeiture cases. These monies are restricted solely for law enforcement purposes. Local Law Enforcement Block To account for monies received from the Federal government to Grant Fund be used for basic law enforcement purposes. Economic Development To account for monies received from the Economic Development Administration Grant Administration to improve designated public right-of-ways. 19 City of Baldwin Park Non -Major Governmental Funds SPECIAL REVENUE FUNDS (CONTINUED) Traffic Congestion Relief This fund was created to monitor the use of funds provided by the State of California for street and highway pavement maintenance, AS 2928 rehabilitation and reconstruction of necessary associated facilities such as drainage and traffic control devices. Energy Conservation This fund is used to account for the expenditures of the new energy efficient program that provides for non - energy related capital improvements. This fund is substantially funded out of current state and local grants, energy and operational savings. State Grants This fund is used to account for revenues and expenditures for various grants that are restricted for specific use. CalHOME Grant This fund is used to account for revenues and expenditures for grants restricted for residential rehabilitation program. DEBT SERVICE FUND Debt Service Fund is used to account for the accumulation of resources for, and the payment of debt. City This fund is used to account for the receipts and debt service payments on the City's assessment districts. Pension Obligation This fund is used to account for the receipts and debt service payments on the pension obligation bond. 70 Assets Pooled cash and investments Cash with fiscal agent Intergovernmental receivables Loans receivable other receivables, net Liabilities and fund balances Limb(Kbies Accounts payable Deposits and others Due bz other funds Unearned revenue Fund balances City of Baldwin Park Combining Balance Sheets Non-Major Governmental Funds June 3O'2OO8 Special Revenue Debt Service Funds Funds Totals $ 10,484.501 83.139 10.587.640 ' 4,000 4,090 393.307 ' 393.807 301.551 - 301.551 009 369 1,009,784 T ta|nQsets �21UU T( / �au 12,276372 $ 394408 - 394,408 527.377 - 527.377 937.450.00 - 937.450 301,551 - 301,551 Total liabilities 2,160,787 2,160,78 Total fund balances Total liabilities and fund balances 71 87,598 10,027,987 $ 12,188,773 87,598 87598 10,115,585 122/63/2 71 City of Baldwin Park Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds Year ended June 3D'2OD8 Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property intergovernmental Charges for somioeu Other Expenditures General government — Public safety Public works Community development Recreation services Debt service Principal retirement Interest and fiscal charges Special Revenue Debt Service Funds Funds Totals $ 2.267,025 38.726 2.305.751 63.765 - 63.765 1.822 - 1.822 240/618 1.677 242,293 7.079.950 ' 7.079.950 087.829 22.280 710.110 156,151 1,305,405 1,461,556 Tot | revenues 10 1,368,088 ' ' o="°4° Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (usee) Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 72 � 127,904 ' 127.904 817,683 ' 817.633 5.831.845 ' 5,831.845 27,359 - 27.359 300.202 ' 300.202 607.000 607.000 1025520 1,025,520 7,104,943 1,632,520 8,737,463 3,392,216 (264,432) 3,127,784 1.092.525 298.335 1.390.060 (607,004) 298,335 (308,669) ' 2.785212 33,903 2.818.115 7,242,775 7,296,470 Q 10,027,987 87588 10115585 Assets Pooled cash and investments Intergovernmental receivables Loans receivable Other receivables, net Liabilities and fund balances Liabilities Accounts payable Deposits and others Due to other funds Unearned revenue Business Air Federal Improvement Quality Traffic Asset Fees Improvement Safety Forfeiture $ 219,927 336,434 - 1,508,865 - - - 13,716 2,300 27,151 9.078 Total assets $ 222,227 363,586 1,531,659 $ 2,543 12 -,058 Total liabilities 2,543 - 12,058 Fund balances Unreserved - undesignated 222,227 361,043 1,519,602 Total fund balances 222,227 361,043 - 1,519.602 Total liabilities and fund balances $ 222,227 363,586 - 1,531,659 73 City of Baldwin Park Combining Balance Sheet Non-Major Special Revenue Funds June 30, 2008 26,620 452,832 4,523 80,269 2,090,894 1,590,102 240,232 - 344,888 26 - - - - - - 166,877 - - 925 11,307 8.997 1,936 26,620 797,720 4,548 81,194 2,102,201 1,765,976 242,167 41,411 18,556 12,844 88,577 3,366 138,972 - - 166,877 41,411 18,556 12,844 88,577 3,366 166,877 138,972 (14,791) Economic Park State Bicycle and Development Street Light Maintenance Gasoline Pedestrian Prop A Prop C Act Revolving and District Tax Safety _ Fund Fund Loan Landscape 26,620 452,832 4,523 80,269 2,090,894 1,590,102 240,232 - 344,888 26 - - - - - - 166,877 - - 925 11,307 8.997 1,936 26,620 797,720 4,548 81,194 2,102,201 1,765,976 242,167 41,411 18,556 12,844 88,577 3,366 138,972 - - 166,877 41,411 18,556 12,844 88,577 3,366 166,877 138,972 (14,791) 779,163 (8,2 (7,383) 2,098,835 1,599,099 103,195 779.163 (8,296) (7,383) 2,098,835 _ 1,599,099 103,195 26,620 797,720 4,548 81,194 2,102,201 1,765,976 242,167 74 Residential Integrated Summer Development Waste Food Tax Management Program Assets Pooled cash and investments $ 23.300 832.253 ' Intergovernmental receivables ' ' 34,677 Loans receivable ' ' Other receivables, net 132 110,174 - Total assets $ 23432 942*27 3*67' Liabilities and fund balances Liabilities Accounts payable Deposits and others Due to other funds Unearned revenue Total liabilities Fund balances Unresenmd - undesignahad Total fund balances - - 7.120 28.457 527.377 - - 6,220 534,498 34,677 - ' 407,930 - 23,432 407,930 Total liabilities and fund balances $ 23,432 942,427 34,677 75 City of Baldwin Park Combining Balance Sheet (Continued) Non-Major Special Revenue Funds June 30, 2008 Federal Surface State Local Law Transportation Prop A Assessment Asset Enforcement Program Parks District Forfeiture Block Grant 2,702 290,780 221,563 14,040 - 1,644 1,527 79 2,702 292,424 223,090 14,119 62,624 62,624 2,702 2,702 (62,624) (0) 292,424 223,090 14,119 In\ Q 424 223.090 14,119 (62 ") ') A ,624) (0) 2,702 292,424 223,090 14,119 W Economic Development Traffic Administration Congestion Energy State Grant Relief Conservation Grants Assets Pooled cash and investments $ 499 1,138,225 - Intergovernmental receivables - - - Loans receivable - Other receivables, net 3 10,814 - 816,667 Total assets $ 502 1,149,040 - 816,667 Liabilities and fund balances Liabilities $ - 3,960 - 25,977 Accounts payable Deposits and others - " - - 868,606 Due to other funds - Unearned revenue Total liabilities - " - 3,960 - 894,583 Fund balances Unreserved - undesignated 502 1,145,080 - (77,916) Total fund balances 502 1,145.080 - (77,916) -Total liabilities and fun -a' balances $ 502 1,149.040 - 816;667 77 City ofBaldwin Park Combining Balance Sheet (Continued) Non-Major Special Revenue Funds June 3U,2OU8 Park Land and Public Storm Drain CalHome General Plan -_Art Fees_ NpDS Grant Fees Totals -__ 825.656 282.894 50.199 241,683 10`484.501 - - ' ' 393.307 134.674 ' 301,551 - 1747 1 ' 6.539 ' 1,325 394,408 ' - ' 527.377 - 937.450 ' - 134,674 _ , 134,674 288,103 50,482 2 A 0,368 /u 830.306 288,103 50,482 240,368 10,027,9 83U06 294.641 185,156 241,693 12,188,773 W; Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Expenditures General government Public safety Public works Community development Recreation services Total revenues Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 79 Business Air Federal Improvement Quality Traffic Asset Fees Improvement Safety Forfeiture 5,517 8,353 - 46,125 69,853 96,917 - 577,322 75,370 105,269 - 623,447 13,000 5,000 - - - - - 230,444 13,429 - 13,000 18,429 230,444 62,370 86,840 - 393,003 (359Aii) _ - (359,477) 62,370 86,840 - 33,527 159,857 274,202 - 1,486,075 $ 222,227 361,043 - 1,519,602 City ofBaldwin Park Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds Year ended June 3O,2OU8 IN Economic Park State Bicycle and Development Street Light Maintenance Gasoline Pedestrian Prop Prop Act Revolving and District Tax Safety Fund Fund Loan Landscape 580.438 ' ' ' ' _ 1,672,837 ' ' ' 63.7*5 ' - - -- - - - ' - 1,822 _ ' 631 247 12,351 47.835 12.551 - - 1,423,363 - 1,429.717 1,075,681 ' ' - ' - - 23 2,581 58(:�438 15423,994 247 ,5o5,833 123,516 38,068 _1,675,417 ' 5.288 - 51.540 49.788 ' - 1.122.072 368.549 8.543 1.454.334 231,289 - 1.599.642 - ' - ' - 13.930 - ' 9,031 ' 58 14,115 - - 22,072 982,868 8,543 1,562,476 295,171 13.930 1,599,642 __-441�26' (�2�) _—_�f�43' __-�8�4� 2�1�_ mne =��=_ 526.843 33e.037 ' 4e.260 - - ' �6�43 ��L �'------- - �8�� -------� (14.791) 779.163 (8,2e6) (7.3e3) 826.3*5 24.139 75,776 IN Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Expenditures General government Public safety Public works Community development Recreation services Total revenues Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances a Residential Integrated Summer Development Waste Food Tax Management Program 13,750 541 27,100 - - 411,980 179,507 7,550 - 14,291 446,630 179.507 3,288 - 272,810 - - 212,514 276,098 212.514 14.291 170,533 133,006 33,006 33,006 14,291 170,533 - 9,141 237,397 - $ 23,432 407,930 - City of Baldwin Park Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Non-Major Special Revenue Funds Year ended June 3D'30O8 Federal Surface State Local Law Transportation Prop Assessment Asset Enforcement Program Parks District Forfeiture Block Grant - - ' 8,155 - 6.256 427 10.685 3.889 68.603 ,,==_ , - - 1.889 ' ' 15.390 - - - - - - - - ' - - 9 O 18,741 10,145 69,030 - 15.390 - - - ' ' - - ' - 15,390_ - - (1.389) ' 18.741 10.145 68.030 ' 273,683 212,945 (54,91'1)_ - 292,424 223,090 14,119 14,119 E.*% Economic Development Traffic Administration Congestion Energy State Grant Relief Conservation Grants Revenues Taxes $ - - Licenses and permits - Fines, forfeitures. and penalties - - Use of money and property 61 34,839 Intergovernmental - 1,324,330 - 405,620 Charges for services - - - Other - - 129,550 Total revenues 61 1,359,168 535,170 Expenditures General government ' - 587,189 Public safety Public works - 28,640 - 25,520 Community development - - 0 Recreation services Total expenditures - - - 28,640 - 5,231 - 617,940 Excess (deficiency) of revenues over expenditures 61 1,330,528 - (82,770) Other financing s_ ources (uses) Transfers in - - 12Q QRR - Transfers out - (1,210,065) (129,988) Net other financing sources (uses) - (1,210,065) - - Change in fund balances - 61 120,464 - (82,770) Beginning fund balances 441 1,024,616 - 4,854 Ending fund balances $ 502 1,145,080 - (77,916) City of Baldwin Park Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Non-Major Special Revenue Funds Year ended June 30, 2008 Park Land and Public Storm Drain CalHome General Plan Art Fees NPDS Grant Fees Totals 2,267,025 63,765 - - - 1,822 13,575 9,135 1,917 - 240,616 - - - 2,583 7,079,950 528,613 58,868 - 92,799 687,829 - - 325 156,151 547.188 68,002 2,242 95,382 10,497,158 - 127,904 - - 817,633 103,086 - 5,831,845 - - 27,359 - 2,710 300,202 103,086 - 2,710 7,104,942 547,188 (35,084). 2,242 92,672 3,392,216 1,092,525 (1,699,529) (607,004) 547,188 (35,084) 2,242 92,672 2,785,212 283,118 323,187 48,240 147,696 7,242,775 830,306 288,103 50,482 240,368 10,027,987 M. Assets Pooled cash and investments Cash with fiscal agent Other receivables, net Liabilities and fund balances Fund balances Unreserved - undesignated City of Baldwin Park Combining Balance Sheet Non -Major Debt Service Funds June 30, 2008 Pension Obligation City Totals $ - 83,140 83,140 4,090 4,090 - 370 370 Total assets $ 4,090 83,509 87,599 Total fund balances Total liabilities and fund balances M. $ 4,090 83,509 87,599 4,090 83,509 87;599 $ 4,090 83,509 87,599 City nfBaldwin Park Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Debt Service Funds Year ended June 3O'2OU8 Revenues Taxes Use of money and property Charges for services Other — Expenditures -- Debt Service Principal retirement interest and fiscal charges Pension Ob|i aU n city Totals $ - 38.726 38.726 - 1,677 1,677 - 22.280 22.280 1305405 ' 1305405 Total revenues 1,305,405 62,684 1,368,088 Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Net other financing sources (unes) Change in fund balances Beginning fund balances Ending fund balances 585.000 22.000 607.000 7 g54,013 271,507 1,025,520 I. _33901 3 293,507 1,632,520 33,608 264,727 298,335 33,608 264,727 298,335 - 33`904 33.503 4,090 49,605 4,090 83,510 87,598 Expenditures General government 13,000 13,000 13,000 Public safety - - - - Public works - - Community development 30,900 30,900 30,900 Recreation services - - Capitai outlay - Debt service - " Total expenditures 43,900 43,900 13,000 30,900 Excess (deficiency) of revenues over expenditures 44,100 44,100 62.370 18,270 utnertinancing sources `uses) Capital leases - - - Transfers in - Transfers out - Net other financing sources (uses) - - - - Change in fund balances 44,100 44,100 62,370 18,270 Beginning fund balances 159,857 159,857 159,857 - Ending fund balances $ 203,957 203,957 222,227 18,270 M Business improvement Fees Variance with Final Budget - Budgeted Amounts Positive Revenues Original Final Actual (Negative) Taxes $ ` Licenses and permits - Fines, forfeitures and penalties - - " Use of money and property - - 5,517 5,517 Intergovernmental 88,000 88,000 69,853 k18,141) Charges for services - Other " Total revenues 88,000 88,000 75,370 (12.630) Expenditures General government 13,000 13,000 13,000 Public safety - - - - Public works - - Community development 30,900 30,900 30,900 Recreation services - - Capitai outlay - Debt service - " Total expenditures 43,900 43,900 13,000 30,900 Excess (deficiency) of revenues over expenditures 44,100 44,100 62.370 18,270 utnertinancing sources `uses) Capital leases - - - Transfers in - Transfers out - Net other financing sources (uses) - - - - Change in fund balances 44,100 44,100 62,370 18,270 Beginning fund balances 159,857 159,857 159,857 - Ending fund balances $ 203,957 203,957 222,227 18,270 M City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non -Major Special Revenue Funds Year ended June 30, 2008 5,000 Air Quality Improvement Traffic Safety 34,400 13,429 20,971 39,400 39A00 Variance with V Variance with 37,600 86,841 49,240 Final Budget- Final Budget - Budqeted Amounts Positive Budgeted Amounts Positive Original Final Actual (Negative) Original Final Actual (Negative) 2,000 2,000 8,353 6,353 75,000 75,000 96,918 21,918 -105,270 28,270 77,000 77,000 5,000 5,000 51000 - - 34,400 34,400 13,429 20,971 39,400 39A00 18,429 20,970 - - - 377600 37,600 86,841 49,240 37,600 37,600 86,841 49,240 274,202 274,202 274,202 - - - 311,802 311,802 361,043 49,240 - Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Expenditures General government Public safety Public works Community development Recreation services Capital outlay Debt service Federal Asset Forfeiture Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Capital leases Transfers in Transfers out Net other financing sources (uses) Change in fund balances 228,939 228,939 230,444 Variance with Final Budget - Budgeted Amounts 228,939 Positive Original Final Actual (Negative) 20,000 20,000 46,125 26,125 350,000 350,000 577,322 227,322 Total revenues 370,000 370,000 623,448 253,447 Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Capital leases Transfers in Transfers out Net other financing sources (uses) Change in fund balances 228,939 228,939 230,444 (1,505) 228,939 228,939 230,444 (1,505) 141,061 141,061 393,004 251,942 (320,390} (320,390) (359,477) (39,087) (320,390) (320,390) (359,477) (39,087} (179,328) (179,328) 33,528 212,855 Beginning fund balances 1,486,075 1,486,075 1,486,075 - Ending fund balances $ 1,306,747 1,306,747 1,519,603 212,855 :• City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (Continued) Non -Major Special Revenue Funds Year ended June 30, 2008 Park Maintenance District 14,500 14,500 State Gasoline Tax 9,212 1,266,900 1,266,900 1,122,072 144,828 Variance with 1,200,900 968,549 Variance with _ Final Budget- - 9,031 Final Budget - Budgeted Amounts Positive Budaeted Amounts _ Positive Original Final Actual (Negative) Oriainal Final Actual (Negative) 629,900 629,900 580,438 (49,462) 12,700 12,700 " _ 3,000 3,000 631 (2,369) -- _ - 1,643,500 1,643,500 1,423,362 (220,138) 629,900 629.900 580,438 (49,462} 1,646,500 1,646,500 1,423,993 (222,507) - 14,500 14,500 5,288 9,212 1,266,900 1,266,900 1,122,072 144,828 1,200,900 1,200,900 968,549 232,351 _ 338,037 - 9,031 (9,031) - - - 418,400 418,400 - 418,400 1,266.900 1,266,900 1,122,072 144,828 1,633,800 1,633,800 982,868 650,932 (637,000) (637,000) (541,634) 95,365 12,700 12,700 441,125 428,425 616,600 616,600 526,843 (89,757) 338,037 338,037 616,600 616,600 526,843 (89,757) - 338,037 338,037 (20,400) (20,400) (14,791) 5,608 12,700 12,700 779,163 766,463 (20,400) (20,400) (14,791) 5,608 12,700 12,700 779,163 766,463 •i Expenditures Bicycle and Pedestrian Safety General government - - Variance with - - 8,543 (8,543) Public works Final Budget - Budaeted Amounts Positive Revenues Original Final Actual (Negative) Taxes $ ' Debt service Total expenditures - - - 8,543 Licenses and permits - 42,000 (8,296) - Fines, forfeitures and penalties - - Use of money and property - - 247 247 intergovernmental 42;000 42,000 - (42,000) Charges for services - - Change in fund balances 42,000 Other (50,296) - - Total revenues 42,000 42,000 247 (41,753) Expenditures General government - - Public safety - - - 8,543 (8,543) Public works Community development - - - - Recreation services - - Capital outlay - - Debt service Total expenditures - - - 8,543 - (8,543) Excess (deficiency) of revenues over expenditures 42,000 42,000 (8,296) (50,296) Other financing sources (uses] Capital leases - Transfers in ' Transfers out Net other financing sources (uses) - - Change in fund balances 42,000 42,000 (8,296) (50,296) Beginning fund balances - - Ending fund balances $ 42,000 42,000 (8,296) (50,296} City of Baldwin Park Schedule mf Revenues, Expenditures and Changes in Fund Balance — Budget and Actual (Cc»ntinued) Non-Major Special Revenue Funds � Year ended June 3O.2OO8 ° L(15,200)-__i56,6431 Prop AFund __--(41,443L890,900 L890L900828.3444x62,555\ Prop CFund -__-(15,200 o^.eOO 54.800 Variance with (5.540) ' Variance with 54,800 54,800 Final Budget- (5,540) ' ' Final Budget- Budgeted 39,600 _ 39,600 Positive Budoeted Amounts (46,983) - (46,9831 __2,161,390 Positive Ori2in Final fctual (Negative) 00.000 60.000 63.765 3.785 - - 12.351 12.351 2,000 2.000 47.835 45.835 1.487.300 1,487.500 1,429.717 (57.583 ) 1,279.700 1.279.700 1.075,681 (204.019) (158,184) 1,547, 1,547,300 1,505,833 (41,467) 1,281,700 1,281.700 1,123,516 ` 79.300 7e.300 51,540 27.760 ' 74,800 . 74,800 49,788 2 �� 1,437.500 1,437.500 1,454.354 (16.834 ) 303.900 503.900 231,269 72,631 45.700 - 45.700 - 55.801 - (10.801) 12.100 - 12.100 - 14.115 ' (2.015) - ,562,�� L(15,200)-__i56,6431 __--(41,443L890,900 L890L900828.3444x62,555\ -__-(15,200 o^.eOO 54.800 49,260 (5.540) ' 54,800 54,800 49,260 (5,540) ' ' - 39,600 _ 39,600 39,600 ' 39,600 (7,383) - (7,383) (46,983) - (46,9831 __2,161,390 890,900 1,270,490 890,900 1,270,490 2,161,390 828,344 . 27098,834 (62,555) ' gm 0 Economic Development Act Revolving Loan Variance with Final Budget- : Budgeted Amounts Positive Revenues _ Original Final Actual (Negative) Taxes Licenses and permits Fines, forfeitures and penalties - 1,800 " 1,800 1,822 22 Use of money and property - - 12,551 12,551 Intergovernmental Charges for services - Other 41,000 41,000 23,696 (17,304) Total revenues 42,800 42.800 38,068 (4,731) Expenditures General government Public safety " Public works Community development 201,100 " 201,100 13,930 187,170 Recreation services - - Capital outlay " Debt service Total expenditures " 201,100 201,100 13,930 187,170 Excess (deficiency) of revenues over expenditures (158,300) (158,300) 24,139 182,439 Other financing sources (uses) Capital leases " Transfers in Transfers out Net other financing sources (uses) - Change in fund balances (158,300) (158,300) 24,139 182,439 Beginning fund balances 1,574,960 1,574,960 17574,960 - Ending fund balances $ 1,416,660 1,416,660 1,599,099 182,439 0 City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Continued) Non-Major Special Revenue Funds Year ended June 30, 2008 1,608,500 Street Light and Landscape 1,599,642 Residential Development Tax 1,608,500 1,608,500 1,599,642 Vanance with (65,0 (65,000) Variance with 140,775 96,200 96,200 14,291 (81,909) Final Budget- Final Budget - Budgeted Amounts Positive Budgeted. Amounts Positive Original Final - Actual (Negative) Final Actual (Negative}__ ., 1,543,500 1,543,500 1,672,837 129,337 96,200 96,200 13,750 (82,450) 541 541 2,581 2,581 - - - 1,543,500 543,500 1,675,417 131,917 96,200 96-200 14,29" 1,608,500 1,608,500 1,599,642 8,858 1,608,500 1,608,500 1,599,642 8,858 - - - (65,0 (65,000) 75,776 140,775 96,200 96,200 14,291 (81,909) (65,000) (65,000) 75,776 140,775 96,200 96,200 14,291 (81,909) 27,419 27,419 27,419 - 9,141 9,141 9,141 (37,581) _74-07775 _ 103,195 � 105,341 105,341 23,432 (31,909) ffill City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Continued) Non -Major Special Revenue Funds Year ended June 30, 2008 Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Expenditures General government Public safety Public works Community development Recreation services Capital outlay Debt service Integrated Waste Management 6,600.00 3,288 Variance with 322,500 322,500 Final Budget - Budgeted Amounts Positive Original Final Actual (Negative) 329,100 276,098 53,002 - 27,100 27,100 463,700 463,700 411,980 (51 ,720) - - 7,550 7,550 Total revenues 463,700 463,700 446,630 (17,069) Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Capital leases Transfers in Transfers out Net other financing sources (uses) Change in fund balances 6,600 6,600.00 3,288 3,312 322,500 322,500 272,810 49,690 329,100 329,100 276,098 53,002 134,600 134,600 170,533 35,933 134,600 134,600 170,533 35,933 Beginning fund balances 237,397 237,397 237,397 - Ending fund balances $ 371,997 371,997 407,930 35,933 95 (This page intentionally left blank.) ., Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Expenditures General government Public safety Public works Community development Recreation services Capital outlay Debt service Total revenues Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Capital lea_ se_ s Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 97 Summer Food Proqram 220,700 Variance with 212,514 Final Budget - Budgeted Amounts_ Positive _ Original Final Actual (Negative) 220,700 220,700 180,000 180,000 179,507 (493) 180,000 180.000 179,507 (493) 220,700 220,700 212,514 8,187 220,700 220,700 212,514 8,187 (40,700) (40,700} (33,006) 7,694 40,700 40,700 33,006 (7,694) 40,700 40,700 33,006 (7,694) City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Continued) Non -Major Special Revenue Funds Year ended June 30, 2008 Federal Surface Transportation Program Prop A Parks 32,500 1,989 Variance with Variance with 15,390 Final Budget- Final Budget - Budgeted Amounts Positive Budgeted Amounts Positive Original Final Actual (Negative) Original Final Actual (Negative) 270,000 270,000 - (270,000) - 1,989 30,511 91,700 91,700 15,390 270,000 270,000 (270,000) 237,500 (1,989) 32,500 32,500 1,989 30,511 91,700 91,700 15,390 76,310 32,500 32,500 1,989 30,511 91,700 91,700 15,390 76,310 237,500 237,500 (1,989) (239,489) (91,700) (91,700) (15,390) 76,310 91,700 91,700 15,390 (76,310) 91,700 91,700 15,390 (76,310) 237,500 237,500 (1,989) (239,489) (60,635) (60,635) (60,635) - - 176,865 176,865 (62,623) (239,489) •M Expenditures Assessment District General government - Variance with - Public works Final Budget - Budgeted Amounts Community development - Positive Revenues Original Final Actual (Negative} Taxes - - - - Debt service Licenses and permits - Total expenditures - Fines, forfeitures and penalties - - 15,000 - Use of money and property 7,500 7,500 8,155 655 Intergovernmental 7,500 7,500 10,585 3,085 Charges for services - - Transfers out - Other ' Net other financing sources (uses) " - - - Total revenues 15,000 15,000 18,741 3,741 Expenditures General government - Public safety - Public works - - Community development - - Recreation services - - Capital outlay - - - - Debt service - Total expenditures - - - " Excess (deficiency) of revenues over expenditures 15,000 15,000 18,741 3,740 Other financing sources (uses) Capital leases - - Transfers in - Transfers out ' Net other financing sources (uses) - - - - Change in fund balances 15,000 15,000 18,741 3,740 Beginning fund balances 273,683 273,683 273,683 - Ending fund balances $ 288,683 288,683 292,424 3,740 •• City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual (Continued) Non-Major Special Revenue Funds Year ended June 30, 2008 212,945 212,945 212,945 - 218,945 218,945 223,090 4,145 100 State Asset Forfeiture Variance with Final Budget - Budgeted Amounts Positive Original Final Actual (Negative) 1,000 1,000 6,256 5,256 5,000 5,000 3,889 (1,111) 6,000 6,000 10,145 4,145 6,000 6,000 10,145 4,145 6,000 6,000 10,145 4,145 212,945 212,945 212,945 - 218,945 218,945 223,090 4,145 100 Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property Intergovernmental Charges for services Other Expenditures General government Public safety Public works Community development Recreation services Capital outlay Debt service Total revenues Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Capital leases Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 101 Local Law Enforcement Block Grant 14,400 14,400 - 14,400 14,400 14,400 - 14,400 (14,400) (14,400) 69,030 83,430 (14,400) (14,400) 69,030 83,430 (54,911) (54,911) (54,911) - $ (69,311) (69,311) 14,119 83,430 Variance with Final Budget - Budgeted Amounts Positive Original Final Actual (Negative) - 427 427 - 68,603 68,603 69.030 69,030 14,400 14,400 - 14,400 14,400 14,400 - 14,400 (14,400) (14,400) 69,030 83,430 (14,400) (14,400) 69,030 83,430 (54,911) (54,911) (54,911) - $ (69,311) (69,311) 14,119 83,430 City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual (Continued) Non-Major Special Revenue Funds Year ended June 30, 2003 Economic Development Administration Grant Traffic Congestion Relief Variance with Variance with Final Budget- Final Budget- Budgeted Amounts Positive Budgeted Amounts Positive Original Final Actual (Negative) Original Final Actual (Negative) 61 61 - - 34,839 34,839 - 3,000 3,000 1,324,330 1,321,330 1,356,168 61 61 3,000 3,000 1359,168 30,000 30,000 28,640 1,360 61 61 30,000 30,000 28,640 1,360 61 (27,000) (27,000) 1,330,528 1,357,528 - (1,210.065) (1,21 O.06 - (1,210,065) j1L210,065 61 (27,000) (27,000) 120,464 147,464 441 441 441 - 1,024,616 1,024,616 1,024,616 - 441 441 502 61 997,616 997,616 1,145,080 147,464 Mi 102 Energy Conservation Variance with Final Budget - Budgeted Amounts Positive Revenues Original Final Actual (Negative) Taxes $ Licenses and permits - Fines, forfeitures and penalties - Use of money and property intergovernmental - - Charges for services ' Other - Total revenues - Expenditures General government Public safety Public works - Community development - Recreation services - Capital outlay - Debt service - Total expenditures - Excess (deficiency) of revenues over expenditures - - - Other financing sources (uses) Capital leases Transfers in 130, 100 130,100 129,988 (112) Transfers out - - (129'988) (129'988) Net other financing sources (uses) 130,100 130,100 - (130,100) Change in fund balances 130,100 130,100 - (130,100) Beginning fund balances Ending fund balances - $ 130,100 130,100 - (130,100) 103 City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Continued) Non-Major Special Revenue Funds Year ended June 30, 2008 State Grants 396,400 587,189 Park Land and Public Fees 97,570 97,570 Variance with 72,050 50,000 50,000 Variance With 44,769 Final Budget- 543,970 617,940 - - Final Budget - Budgeted Amounts Positive Budgeted Amounts Positive Original. Final Actual (Negative) Original Final Actual (Negative) - - 18,575 18,575 246,400 246,400 405,620 159,220 - - - - - - - 35,000 35,000 528,613 493,613 - 129,550 129,550 - - _7 - - 246,400 246,400 535,170 288,770 �5 '000 35,000 547,188 512,188 396,400 396,400 587,189 (190,789) 97,570 97,570 25,520 72,050 50,000 50,000 5,231 44,769 543,970 543,970 617,940 - - (297,570} (297,57 (82,770). 214,800 35,000 35,000 547,188 512,188 (297,570) (297,570) (82,770) 214,800 35,000 35,000 547,188 512,188 4,854 4,354 4,854 - 283,118 283,118 283,118 - - (292,716) (77,916) 214.800 318,118 318,118 830,306 512,188 104 Revenues Taxes Licenses and permits Fines, forfeitures and penalties Use of money and property intergovernmental Charges for services Other Expenditures General government Public safety Public works Community development Recreation services Capital outlay Debt service Storm Drain NPDS 114,800 103,086 11,714 Variance with Final Budget - Budgeted Amounts 114,800 Positive Original Final Actual (Negative) _ - 9,135 9,135 204,000 204,000 58,868 (145,132) Total revenues 204,000 204,000 68,002 (135,998} Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Capital leases Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 105 114,800 114,800 103,086 11,714 114.800 114,800 103,086 11,714 89,200 89,200 (35,084) (124,284) 89,200 89,200 (35,084) (124,284) 323,187 323,187 323,187 - $ 179,989 412,387 288,103 (124,284) City of Baldwin Park Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Continued) Non-Major Special Revenue Funds Year ended June 30, 2008 Call-lorne Grant 375,000 General Plan Fees 375,000 - Variance with Variance with Final Budget- 2,710 Final Budget- Budgeted Amounts Positive Budgeted Amounts Positive Original Final Actual (Negative) Original Final Actual (Negative). 2,242 377,242 92,672 92,672 11,917 1,917 - - - - 2,583 2,583 - - 92,799 92,799 325 325 - - 2,242 2.242 95,382 95,382 375,000 375,000 375,000 - - - 2,710 (2,710) 375,000 375,000 - 375,000 2,710 (2,710) (375L00).. (3751000) 2,242 377,242 92,672 92,672 (375,000) (375,000) 2,242 - - - 377,242 - - 92,672 92,672 48,240 48,240 48,240 - 147,696 147,696 147,696 - - (326,760) 50,482 377-,242 825) 147,696 240,368 92,672 Iwo Expenditures Debt Service 668,270 (1,362,230) Redevelopment Agency Current: Community development 4,446,000 4,446,000 Variance with Budgeted Amounts Final Budget 150,000 150,000 Positive Original Final Actual (Negative)_ Revenues 6,80 0,000 6,800,0G0 6 865,84' 65,847 Taxes Use of money and property 845,600 845,600 318,609 (526,992) Total revenues 7,645,600 7,645,600 7,184,456 (461,145) Expenditures 2,030,500 668,270 (1,362,230) (2,400,000) Current: Community development 4,446,000 4,446,000 4,442,323 3,677 Debt service: Principal retirement 150,000 150,000 150,000 129,200 ,29 Interest and fiscal charges 690,000 690.000 690,739 (739) Total expenditures 5,286,000 5,286,000 5,283.062 2,938 Excess (deficiency) of revenues over expenditures 2,359,600 2,359,600 1,901,393 (458,207) Other financing sources (uses) Transfers in Transfers out Net other financing sources (uses) Change in fund balances Beginning fund balances Ending fund balances 2,030,500 2,030,500 668,270 (1,362,230) (2,400,000) (2,400,000) (2,440,463) (40,463) (369,500) (369,500) (1,772,193) (I .402,693) 1,990,100 1,990,100 129,200 ,29 (1 Q6n,a00; 107 4,467,275 4,467,275 4,467,275 6,457,375 6,457,375 4,596,475 (1,860,900) City ofBaldwin Pork Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual Debt Service Funds Year ended June 3O,2DU8 Baldwin Park Financinq Authori Variance with Final Budget --------�� Positive OrI2 Final Actual (Negative)._ - - -------�- -------�-�� 88,448 - ' 1,435.000 <1,435.000 ' ' 1,621,016 3,056,016 (305610161. 2,448821 2,448.821 2,408,621 2,408,621 ' - 2,067,305 2,067,305 2,067,305 ' 2,067,305 2,067,305 1,508,358 (558,946) Capital Proiect Redevelopment Agency Variance with Budgeted Amounts Final Budget Positive Original Final Actual (Negative) Revenues Taxes $ Use of money and property 845,600 845,600 108,701 (736,899) Other 58,200 58,200 58,098 (102) Total revenues 903,800 903,800 166,799 (737,001) Expenditures Current: Capital outlay: Public works Community development 2,081,035 2,081,035 915,211 1,165,824 Interest and fiscal charges 798,500 798,500 561,984 236,516 Total expenditures 2,879,535 2,879,535 1,477,195 1,402,340 Excess (deficiency) of revenues over expenditures (1,975,735) (1,975,735} (1,310,396) 665,339 Other financing sources (uses) Transfers in Transfers out Net other financing sources (uses) Change in fund balances (1,975,735) (1,975,735) (1,310,396) 665,339 Beginning fund balances (16,719,401) (16,719,401) (16,719,401) Ending fund balances $ (18,695,136) (18,695,136} (18,029,797) 665.339 109 City of Baldwin Park Schedule of Revenues, ExpE�hditures and Changes in Fund Balance — Budget and Actual Capital Project Funds Year ended June 30, 2008 Capital Project Buildina Reserve Variance with Budgeted. Amounts Final Budget Positive Original Final Actual (Negative) 69,703 69,703 69,703 69,703 117,994 (117,994) 117.994 (117,994). (48,290) - - (48,290) (48,290) 2,888,882 2.888,882 2,888,882 3,405,712 2,888,882 2,840,592 (48,290) 110 (This page intentionally left b|ank.) 111 City of Baldwin Park Enterprise Fund June 30, 2008 The Enterprise Fund is used to account for a 12 -unit complex, which is owned by the City's Housing Authority and occupied by elderly low- income tenants. The fund accounts for monthly rents collected and for expenditures related to the maintenance and operation of these housing units. This fund is reported as a governmental activity in the government -wide financial statements. 112 ASSETS Current assets Cash and investments Other receivables Total current assets Noncurrent assets Capital assets Building Less accumulated depreciation Net capital assets Total noncurrent assets LIABILITIES Current liabilities Accounts payable Due to other funds Tenant security deposits NET ASSETS invested in capital assets Unrestricted 113 City of Baldwin Park Statement of Net Assets Enterprise Fund June 3O,2OOG � 79,226 427� 729,661 Total assets 485.297 14.223 1,651 Total liabilities 15.874 411,795 67,628 Total net assets $ 479,423 City ofBaldwin Park Statement of Revenues, Expenses and Changes in Fund Net Assets Enterprise Fund Year ended June 3U,2O08 Operating revenues Other Operating expenses Administrative Depreciation Utilities K8oinhananoo Income Uoss\ before transfers Transfers: -- Transfers in Transfers out Total transfers Change in net assets Net assets - beginning -Net assets - endina Total operating revenues Total operating expenses 114 15,699 12`38O 7'373 13.842 48284 97 23,036 5.839 473,584 8 479,423 Cash flows from operating activities: Receipts from tenants Payments tosuppliers Payments toemployees Net cash provided by operating activities Cash flows from non-capital financing activities: Transfers |nterfundadvancee Net cash provided by non-capital financing acilvilles- increase in cash and cash equivalents Beginning cash and cash equivalents Ending cash and cash equivalents Reconciliation ofoperating loss to net cash provided bv operating activities: Operating loss Adjustments to reconcile operating loss to net cash used in operating activities: [)apnaoiaUon increase in other receivable Decrease in accounts payable Net cash provided by operating activities 115 City ofBaldwin Park Statement ofCash F|ovve Enterprise Fund Year ended June 3O,20O8 � 29,695 (14.4O0 1 23,036 0.920 13.11O 59,364 $ 79,226 $ (17,197) 12.380 13,965 � 6,746 City of Baldwin Park Internal Service Funds Description June 30, 2008 Internal Service Funds are used to account for services provided to City departments and agencies on a user charge basis. Fleet Service Fund To account for the acquisition, operation and maintenance of all City - owned or leased motorized vehicles. Information Services Fund This fund provides printing, copying, mail, central stores and data processing services to the various departments and programs. -- Internal Insurance Fund To account for the City's risk management program and various insurance- related costs. Its activities relate principally to general liability, workers' compensation, long -term disability, property damage and unemployment insurance. 116 City of Baldwin Park Combining Statement of Net Assets Internal Service Funds June 30, 2008 LIABILITIES Fleet Information Internal Current liabilities Services Services Insurance Total ASSETS 145,162 108,508 8,482 262,152 Current assets 90,819 67,755 158,574 Pooled cash and investments $ 228,752 $ 266,740 $ 3,233,793 $ 3,729,286 Accounts receivable - - 6,187 6,187 Interest receivable - 1,614 18,876 20,489 Advances to other funds - - 1,027,612 1,027,612 Total current assets 228,752 268,354 4,286,468 4,783,574 Noncurrent assets - - 1,139,185 1,139,185 Capital assets - 20,000 20,000 Equipment 4,045,314 2,545,766 - 6,591,080 Less accumulated depreciation (3,466,104) (2,195,547) 6,344,787 (5,661,651) Net capital assets 579,210 350,219 6,353,270 929,429 Total noncurrent assets 579,210 350,219 929,429 Invested in capital assets, net of related debt Total assets 807,962 618,573 4,286,468 5,713,003 LIABILITIES Current liabilities Accounts payable 145,162 108,508 8,482 262,152 Current portion of capital lease obligations 90,819 67,755 158,574 Current portion of insurance liabilities " Total current liabilities 235,981 176,263 8,482 420,726 Noncurrent liabilities Capital lease obligations 237,833 299,046 536,879 Workers' compensation liability 5,110,602 5,110,602 General insurance liability - - 1,139,185 1,139,185 Unemployment insurance liability - 20,000 20,000 Disability insurance liability - 75,000 75,000 Total noncurrent liabilities 237,833 299,046 6,344,787 6,881,667 Total iiabiiities 473,814 475,309 6,353,270 7,302,393 NET ASSETS Invested in capital assets, net of related debt 250,558 - 250,558 Unrestricted 83,590 143,264 (2,066,802) (1,839,947) Total net assets $ 334,148 $ 143,264 $ (2,066,802) $ (1,589,389) 117 City of Baldwin Park Combining Statement of Revenues, Expenses and Changes in Fund Net Assets Internal Service Funds Year ended June 30, 2008 i Fleet Information Internal Services Services Insurance Total Operating revenues Charges for services $ 1,198,646 $ 954,060 $ 2,489,828 $ 4,642,534 Other 4,455 - - 4,455 Total operating revenue 1,203,101 954,060 2,489,828 4,646,989 Operating expenses Maintenance and operations 1,239,286 1,023,127 111,206 2,373,619 Provision for insurance claims - - 1,920,392 1,920,392 Depreciation 215,628 55,316 - 270,944 Contractual services - - 56,049 56,049 Total operating expenses 1,454,915 1,078.443 2,087,648 4,621,005 Operating income (loss) (251,814) (124,383) 402,180 25,984 Nonoperating income Interest 3,083 3,067 81,186 87,336 Total nonoperating income 3,083 3,067 81,186 87,336 Loss before transfers (248,731) (121,316) 483,366 113,320 Transfers Transfers in 359,477 - 359,477 Total transfers 359,477 - - 359,477 Change in net assets 110,746 (121,316) 483,366 472,797 Net assets - beginning 223,402 264,580 (2,550,168) (2,062,186) Netassets - ending $ 334,148 $ 143,264 $ (2,066,802) $ (1,589,389} i Cash flows from operating activities Receipts from customers and users Payments to suppliers Payments to employees Payments for insurance Net cash provided by (used in) operating activities Cash flows from capital and related financing activities Purchases of equipment Additions (reductions) in capital lease obiigaiions Net cash used in capital and related financing activities Cash flows from non - capital financing activities Transfers Interfund advances Net cash provided by (used in) non - capital financing activities Cash flows from investing activities Interest received Net increase (decrease) in cash and cash equivalents Beginning cash and cash equivalents Ending cash and cash equivalents Reconciliation of operating income (loss) to net cash provided by (used in) operating activities' Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation Increase (decrease) in accounts payable Increase in insurance liabilities Net cash provided by (used in) operating activities City of Baldwin Park Combining Statement of Cash Flows Internal Service Funds Year ended June 30, 2008 Fleet Information Internal Services Services Insurance Total $ 1,203,101 $ 954,060 $ 2,489,828 $ 4,646,989 (1,028,433) (856,623) (63,680) (1,948,736) (157,888) (191,242) (75,884) (425,014) - (1,700,605) (1,700,605) 16,780 (93,804) 649,660 572,636 (416,953) (26,405) - (443,358) 122 0 (293,962) (26,405) (320.367) 359,477 359,477 - (2,612) (2.612) 359,477 (2,612) 356,864 3,083 2,706 80,163 85,953 85,377 (117,502) 727,211 695,085 143,375 384,242 2,506,582 3,034,200 $ 228,752 $ 266,740 $ 3,233,793 $ 3,729,286 $ (251,814) $ (124,383) $ 402,180 $ 25,984 215,628 55,316 - 270,944 52,965 (24,738) 27,691 55,919 219,787 219,787 $ 16,780 $ (93,804) $ 649,660 $ 572,636 119 City ofBaldwin Park Agency Funds Agency funds are used to account for assets held by the Cdv, as an agent for individuals, private organizations and other governments. 120 City of Baldwin Park Statement of Changes in Assets and Liabilities - Agency Funds Year ended June 30, 2008 July 1, 2007 Additions Deletions June 30, 2008 ASSETS Pooled cash investments $ 635,203 882,218 976,562 540,859 Interest receivable 5.729 3.808 9,537 - Total assets $ 640,932 886,026 986,099 540,859 LIABILITIES Accounts payable 4,841 514,017 518,661 198 Canine donation 14,058 14,058 27,627 488 Crime prevention 14,813 14,522 19,097 10,238 Explorer 2,000 2,000 2,000 2,000 Special trips 873 66,073 68,184 (1,238) i Aaguesi etc_ 53,520 122,880 136,647 39,753 Seized money 266,042 188,372 280,471 173,943 Miscellaneous trust 52,065 26,954 14,901 64,119 Court cost fees 32 32 32 32 30,000 Contingency Deposits ' 26,778 30,000 87,213 - 60,628 53,362 Engineering trust 50 50 50 50 Police donations 472 472 472 472 Bicycle Rodeo Senior Citizen Trips 11,152 161,464 178,495 (5,880) Donations 3,880 420,836 413,724 10,992 Inmate welfund 2,468 2.230 4,197 501 Employee recognition (525) 42,385 4,450 42,385 3,925 42,385 - 42,385 Offsite improvement bond 14,978 29,956 29,956 14,978 Police foundation 37,740 37,740 Pride program Police training 70,235 93,187 113,726 49,696 Tutoring program 9,911 9,130 13,064 5,978 Famiiv Service Center 1,001 1,001 1,001 1,001 Street signs 41876 4,877 4,877 4,876 (570) Personnel Fingerprinting (570) 570 570 807 Fingerprints - clients 470 1,339 1,002 NPDES Refundable Deposit 7,384 47,917 50,363 4,938 Total liabilities $ 640,932 1,371,967 1,467,394 540,859 121 s i ME ilk JOVASQUEZ "vJ & COMPANY LLP RTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS 801 South Grand Avenue, Suite 400 - Los Angeles, CA 90017-4646 - Ph. (21 3) 629 -9094 • Fax (213) 996 -4242 - www.vasquezcpa.com Report of Independent Auditors on Compliance and on internal Control over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards The Honorable Board of the City Council City of Baldwin Park, California We have audited the basic financial statements of the City of Baldwin Park, California (the City), as of and for the year ended June 30, 2008, and have issued our report thereon dated November 28, 2008. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the City's basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statements amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance mplia; Ilce that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the City's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the City's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the City's financial statements that is more than inconsequential will not be prevented or detected by the City's internal control. 122 Registered with Public Company Accounting Oversight Board .. . _._.__ r,___...__ c,...i: — n r'--, F—, Pnhli, r—nanv Audit Firms W, ® VIA A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the City's internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. This report is intended solely for the information of the members of the City Council, management, federal awarding agencies and pass- through entities, and is not intended to be - and should not be used by anyone other than these specified parties. J Los Angeles, California November 28, 2008 124 FA ..` 2 D t � City of Baldwin Park Statistical Section This part of the City of Baldwin Park's Comprehensive Annual Report provides information to better better understand the City's overall financial condition. This has not been audited by an independent auditor. Financial Trends Information contain information to assist the reader understand how the City's financial performance has changed over time. Revenue Capacity Information contain information to help the reader assess the City's ability to generate its own revenue. Debt Cacacity Information contain information to assess the affordability of the City's current levels of outstanding debt and its ability to issue additional debt. Demographic and Economic Information assist the user in understanding the environment within which the City's financial activities takes place. Operating Information provides service and infrastructure data to help the reader understand how the City's financial statement information relates to services the City provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive reports for the relevant year. The City implemented the GASB 34 in 2003 fiscal year. SCneCUieS presenting government-wide fin anviai statements include i.n.. formation beginning in that year. 126 k I h:1 s name intetionall) left blanU 127 City of Baldwin Park Net Assets by Component Last Six Fiscal Years Fiscal Year 2003 2004 2005 2006 2007 2008 Governmental activities: Investment in capital assets, net of related debt $ 103,008,110 103,175,452 97,381,012 93,489,100 95,491,522 90,066,717 Restricted 7,002,415 6,461,472 6,158,056 5,507,823 6,095,674 6,133,731 Unrestricted 12,313,419 4,607,012 1,668,497 7,118.625 5,845130 11,691,083 Total governmental activities net assets $ 122.323,944 114,243,936 105,207,565 106,115,548 107.432,326 107.891,531 % change from prior year N/A -6.6% -7.9% 0.9% 1.2% 0.4% The Citv of Baldwin Park implemented GASB 34 for the fiscal year ended June 30, 2003. Information prior to the implementation of GASB 34 is not available. W Expenses: Governmental activities: General government Public safety Public works Community development Recreation services Decline in value of property held for resale Loss on sale of land held for resale Interest and fiscal charges Total governmental activities expenses Program revenues: Governmental activities Charges for services General government Public safety Public works Community development Operating grants and contributions General government Public safety Public works Community development Recreation services Capital grants and contributions Public safety Public works Community development Total governmental activities revenues Net revenues (expenses): Governmental activities: General revenues and other changes in net assets: Property Taxes Motor Vehicle in lieu Sales Tax Franchise Tax Utility Users Tax Other Taxes Use of money and property Interest Transfers Other Total general revenues and transfers Changes in net assets City of Baldwin Park Change in Net Assets Last Six Fiscal Years Fiscal Year 2003 2004 2005 2006 2007 2008 3,4341298 4,010,603 4,526,306 4,132,120 3,346,930 3,431,918 10,946,225 11,747,014 14,277,853 14, 934,099 15,333,496 17,695, 323 13, 026, 398 15,112, 436 18, 778, 723 15, 699, 303 14,785,160 14, 278, 888 8,890,421 10,178,582 9,789,023 9,145,085 10,367,871 12,586,141 1,796,381 1,979,193 2,229,254 2,249,912 2,429,110 3,258,992 6,308,905 2,878,365 2,953,966 5,326,312 4,752,495 1,325,679 1,826,369 746,108 1,762,392 1,051,285 2,255,316 1,835,967 3,592,259 3,058,165 5,161,613 2,601,948 3,319,921 3.910,677 47,994.887 46,632,101 54,762,772 48,762,467 49,582,488 55,161,939 21017,156 2,520,410 3,003,433 3,110,259 4,651,630 5,619,213 809,255 1,161,286 971,414 755,023 11,732 5,175 299.298 4,607,700 5,842,303 308,306 43,803 36,764 49,727 1,947 1,119 1,655 34,837 82,892 2,260,688 20,033 3,462,803 202,024 166,715 129,495 2,584,955 2,878,365 2,953,966 5,326,312 4,752,495 1,325,679 1,826,369 1,818,597 1,762,392 1,051,285 2,255,316 1,835,967 7,934,384 7,998,365 8,489,222 9,642,460 9,471,128 8,826,627 248,129 198,744 182,795 195,939 125,226 216,360 2,833,548 1,067,866 681,260 360,437 76,300 852,075 74,330 84,076 1,103,038 9,175 3,693,606 461,308 17,808 19.916.204 17,757,751 21,592,480 22,056,737 21,598,357 21,771,778 (28,078,683) (29,074,350) (33,170,292) (26,705,730) (27,984,131) (33,390,161) 6,962,114 7,470,769 7,612,349 7,479,696 8,400,034 12,510,908 4,875,329 3,130,076 5,812,422 5,845,528 6,115,126 6,603,499 4,343,135 4,607,700 5,842,303 5,706,901 6,568,814 6,456,581 1,077,977 821,946 1,223,237 1,415,181 1,556,904 1,626,176 2,260,688 2,410,518 2,269,238 2,273,711 2,545,312 2,591,143 379,735 980,881 517,797 1,208,863 1,444,509 1,131,261 31,320 236,594 869,759 352,223 566,235 768,579 2,355,107 2,177,082 0 0 983,634 290,340 888,560 315,103 752,715 20,800.057 20,994,341 24,133,921 25,587,018 29,3p0.909 33.849,365 (7.278.626) (8,080,009) (9,036,371) (1,118,711) 1,316,778 459,204 The City of Baldwin Park implemented GASB 34 for the fiscal year ended June 30, 2003. Information prior to the implementation of GASS 34 is not available. 129 City of Baldwin Park Fund Balances of Governmental Funds Last Six Fiscal Years All other governmental fund: 29,391,653 Fiscal Year 9,579,762 (4) 8,632,944 6,807,808 6,845,864 2003 (2) 2004 2005 2006 2007 2008 Unreserved, reported in: Special revenue funds General fund: $ 8,870,587 9,408,848 10,263,447 10,922,656 11,933,339 12,755,776 Reserved Unreserved 3,267,129 2,353,328 3,812,188 1,953,646 3,060,821 4.829,573 Total general fund $ 12.137,716 11,762,176 14.075,635 12 876,302 14,994.160 17,585,349 492,599 (1,326,996) All other governmental fund: 29,391,653 7,771,116 (3) 9,579,762 (4) 8,632,944 6,807,808 6,845,864 Reserved Unreserved, reported in: Special revenue funds 367,879 5,460,034 3,380,229 8,594,017 13,206,630 17,596,872 Capital projects funds (17,085,858} (7,602,948) (7,580,988) (10,518,294) (13,936,874) (15,295,561) 58,700 Debt service funds (387,653) $ (17,105,632) 221,614 (1,921 37,078 (4,163,68 597,281 492,599 (1,326,996) (237,645) 2,360,011 Total all other governmental funds Total Governmental Funds $ 24,423,737 17,611,992 19,491,716 20,182,250 21,564,323 26,791,226 The City of Baldwin Park has elected to show only five years of data for this schedule (1) This schedule reports using the modified accrual basis of accounting. (2) The City implemented GASB 34, the new reporting standard in fiscal year 2003. (3) Reserved fund balance at June 30, 2004 includes unexpended bond proceeds from 2003 Sales Tax & Tax allocation Refunding Bonds. (4) Reserved fund balance at June 30, 2005 includes unexpended bond proceeds from 2004 Lease Revenue Refunding Bonds. 130 City of Baldwin Park Changes in Fund Balances of Governmental Funds Last Six Fiscal Years Other financing sources (uses): 10,559,801 10,265,751 Fiscal Year 8,902,425 7,740,903 4,884,001 2003 2004 2005 2006 2007 2008 Revenues: Taxes $ 15,399,647 16,097,504 17,634,869 18,840,064 21,023,819 24,574,607 Licenses and permits 598,691 875,871 737,696 774,671 696,300 519,888 Fines and forfeitures 806,469 821,347 704,472 754,084 1,818,409 1,623,154 Use of money and property 1,046,916 978,227 830,195 1,199,295 1,445,053 1,387,184 Intergovernmental 21,095,301 18,675,088 21,722,936 22,490,048 22,832,101 21,568,213 Charges for services 1,071,774 1,247,760 1,606,275 1,963,498 1,751,362 2,732,913 Others 1,930,064 1,795,053 3,356,469 4,779,026 2,928,555 4,252,099 Total revenues 41,950,862 40,490,850 46,592.912 50,800.686 52,495,599 56,658.058 Expenditures Current: General government 2,309,986 2,628,791 2,989,559 4,731,895 4,275,924 4,001,214 Public safety 10,506,730 11,474,211 13,636,584 15,332,536 27,712,375 16,434,302 Public works 7,826,022 11,366,634 13,121,793 8,479,676 8,393,001 7,395,782 Community development 6,982,338 8,586,039 9,609,754 10,064,124 7,949,696 12,846,577 Recreation services 1,766,866 2,030,328 2,020,268 2,198,121 2,375,511 3,057,408 Nondepartmental 898,465 1,090,085 1,126,223 Capital outtay[ Public works 8,167,663 1,676,923 3,845,993 4,467,646 289,718 Community development 2,552,786 746,108 1,353,705 1,123,087 3,142,638 932,383 Debt service: Principal retirement 1,321,461 1,308,745 1,807,496 2,079,496 1,691,194 2,192,000 Interest and fiscal charges 3,227,829 2,833,798 2,617,225 3,149,014 3,786,350 3,899,259 Costs of issuance and other costs 360,730 45,920,876 529,670 44,271,332 620,329 48,902,936 51,003,942 63,794,335 51,048,643 Total expenditures Excess (deficiency) of revenues over (under) expenditures (3,970,014) (3,780,482) (2,310,024) (203.256) (11,298,736) 5,609,415 Other financing sources (uses): 10,559,801 10,265,751 16,093,530 8,902,425 7,740,903 4,884,001 Transfers in Transfers out (10,593,166) (10,266,751) (16,130,727) (9,643,422) (7,870,091) (5,266,514) issuance of bonds 4,500,884 6,329,200 10,840,000 12,810,000 40,650 6,944 3412290 Capital leases Payment to refunded bond escrow agent (9,400,125) (6,620,000) Interest on advance from other funds (945,887) Decline in value of property held for resale Total other financing sources (uses) (6,308,905) (2,787,273) (3,031,275) 4,189,747 (399 707) 12,680 812 (382,513) Net change in fund balance $ (6,757,287) _(6,811,757} 1,879,723 (602,963) .1 ,382,076 5,226,903 Debt service as a percentage of noncapital expenditures 13.45% 11,43% 11.13% 11.09% 9.31% 12.05 % The City of Baldwin Park has elected to show only five years of data for this schedule. (1) This schedule reports using the modified accrual basis of accounting. 131 City of Baldwin Park Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Note (1): Beginning in fiscal year 1982, the valuation provided are equal to the full cash value of the property assessed. In the preceding years, the assessed valuations reflected only 25% on the full cash value. This change reflects ratification of Article XIIIA of the California Constitution (Proposition 13). (2) 1997 Redevelopment Agency data not available - extrapolated data by 5 year average net change, Source: Los Angeles County Assessor's Office. HdL, Coren 8 Cone 132 City Redevelooment Agency (2) Taxable Taxable Direct Less Assessed Less Assessed Tax year year ended Secured Unsecured Exemptions Value Secured Unsecured Exemptions Value Rate 1998 $ 1,432,870,033 $ 35,588,069 $ 12,889,042 $ 1,455,569,060 $ 593,186,260 $ 71,237,556 $ 208,646 $ 664,215,170 0.362% 1999 1,463,777,412 37,732,191 15,294,194 1,486,215,409 638,968,137 59,324,199 313,440 697,978,896 0.368% 2000 1,485,142,763 37,240,417 11,098,399 1,511,284,781 670,577,005 63,107,816 4,509,235 729,175,586 0.301% 2001 1,541,680,559 36,748,432 13,300,911 1,565,128,080 685,904,020 68,301,809 225,768,305 528,437,524 0.299% 2002 1,623,535,100 43,164,541 7,616,839 1,659,062,802 714,350,835 97,583,041 247,051,869 564,882,007 0.297% 2003 1,729,661,169 39,303,359 13,651,027 1,755,313,501 741,532,679 82,524,795 239,367,154 584,690,320 0.296% 2004 1,861.083,255 44,116:130 12,913,006 1,892,286,379 749,813,199 84,962,820 222,098,703 612,677,316 0293% 2005 2,025,549,395 43,009,563 22,493,461 2,046,065,497 774,080,293 103,565,661 229,395,358 648,250,596 0.293% 2006 2,263,864,180 44,390,284 21,355,005 2,286,899,459 857,619,427 100,497,552 237,073,474 721,043,505 0.297% 2007 2,546,996,136 52,3 27,909 26,597,044 2,572,729,001 925,514,386 110,432,488 241,756,847 794,190,027 0.297% 2008 $ 2,749,952,334 $ 55,546,639 $ 33,844,082 $ 2,771,654,891 $ 1,052,577,641 $ 116,148,602 $ 266,524,738 $ 912.201,505 0.297% Note (1): Beginning in fiscal year 1982, the valuation provided are equal to the full cash value of the property assessed. In the preceding years, the assessed valuations reflected only 25% on the full cash value. This change reflects ratification of Article XIIIA of the California Constitution (Proposition 13). (2) 1997 Redevelopment Agency data not available - extrapolated data by 5 year average net change, Source: Los Angeles County Assessor's Office. HdL, Coren 8 Cone 132 City Balance Puente - Merced San Gabriel River West Ramona Blvd Central Business District Delta Sierra Vista Net assessed valuation 1999 2000 2001 2002 $ 1,486,215,409 $ 1,511,284,781 $ 1,565,128,080 $ 1,659,082,802 36,281,092 35,041,001 29,481,066 31,477,577 125,966,905 136,709,938 141,267,179 178,625,849 22,113,927 21,947,103 22,154,842 22,613,836 73,959,680 73,368,677 73,488,238 78,918,699 21,4103032 21,070,465 22,911,045 24,909,698 418,247,260 217,576,820 223,535,662 229,986,875 2,184,194,305 2,016,998,785 2,077,966,112 2,225,615,336 Source: Los Angeles County Assessor's Office. 133 I 2003 2004 2005 City of Baldwin Park Assessed Valuation by Tax District Last Ten Fiscal Years 2006 1,755,313,501 $ 1,892,286,379 $ 2,046,065,497 $ 2,286,899,459 32,548,202 33,523,384 30,360,600 33,966,864 159,312,368 168,277,026 184,956,789 185,090,403 23,027,839 25,415,939 27,631,781 30,206,884 85,100,350 98,287,728 103,558,425 111,778,180 26,539,683 26,981,132 28,173,917 29,464,923 247,075,556 260,192,107 273,569,084 330,536,251 2,328,917,499 2,504,963,695 2,694,316,093 3,007,942,964 134 2007 2008 2,572,729,001 2,839,353,155 37,944,823 38,114,314 210,499,042 223,584,610 33,947,794 37,749,969 122,697,128 136,574,743 32,503,459 33,745,358 356,597,781 374,734,247 3,366,919,028 3,683,856,396 City of Baldwin Park Direct and Overlapping Property Tax Rates (Rate per $100 of assessed value) Last Ten Fiscal Years Agency 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 City of Baldwin Park Consolidated Light District 0.02544 0.02544 0.02544 0.02544 0.02544 0.02544 0.02544 0.02544 0.02544 0.02540 City of Baldwin Park Tax District Baldwin Park Unified School District 0.09787 0.16290 0.09787 0.16290 0.09787 0.16290 0.09787 0.16290 0.09787 0.16290 0.09787 0.16290 0.09787 0.16290 0.09787 0.16290 0.09787 0.16290 0.09520 0.16290 Childrens institutional Tuition Fund Consolidated Fire Protection District of LA Cc County Sanitation District No 15 Operating County School Services County School Services Fund Baldwin Park 0.00232 0.14511 0.01005 0.00117 0.00756 0.00232 0.14511 0.01005 0.00117 0.00756 0.00232 0.14511 0.01005 0.00117 0.00756 0,00232 014511 0.01005 0.00117 100756 0.00232 0.14511 0.01005 0.00117 0.00756 0.00232 0.14511 0.01005 0.00117 0.00756 0.00232 0.14511 0.01005 0.00117 0.00756 0.00232 0.14511 0.01005 0.00117 0.00756 0.00232 0.14511 0.01005 0.00117 0.00756 0.00232 0.14510 0.01005 0.00117 0.00758 Development Ctr Handicapped Minor Baldwin Park 0.00082 0.00082 0.00082 0.00082 0.00082 0,00082 0.00082 0.00082 0.00082 0.00082 Educational Augmentation Fund Impound Educational Revenue Augmentation Fund 0.16608 0.08008 0.16608 0.08008 0.16608 0.08008 n 16608 0.08008 0.16608 0.08008 0.16608 0.08008 0.16608 0.08008 0.16608 0.08008 0.16608 0.08008 0.16610 0.08310 LA County Accumulative Capita! Outlay lA County Fire -Ftw 0.00009 0.00532 0.00009 0,00532 0.00009 0.00532 0.00009 0.00532 0,00009 0.00532 0.00009 0.00532 0.00009 0.00532 0.00009 0.00532 0.00009 0.00532 0.00009 0.00532 LA County Flood Control Drainage Imp, Dist. Main! LA County Library LA County Flood Control Maintenance Los Angeles County General 0.00127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23177 000127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23177 0.00127 0.01834 0.00720 0.23140 Mount San Antonio Children's Center Fund Mount San Antonio Community College 0.00024 0.02507 0.00024 0.02507 0.00024 0.02507 0.00024 0.02507 0.00024 0.02507 0.00024 0.02507 0.00024 0.02507 0.00024 0.02507 0.00024 0.02507 0.00024 0.02510 Upper San Gabriel Valley Muni Water District Valley County Water District Total Prop. 13 Rate 0.00042 0.01088 1.00000 0.00042 0.01088 1100000 0.00042 0.01088 1.00000 0.00042 0.01088 1.00000 0.00042 0.01088 1.00000 0.00042 0.01088 1.00000 0.00042 0.01088 1.00000 0.00042 0.01088 1.00000 0.00042 0.01088 1.00000 0.00042 0.01088 1.00000 Baldwin Park Unif Ds 2002 Series 2005 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00226 0.00103 0.00400 Baldwin Park Unif Ds 2005 Ref Bonds 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.02293 0.03565 0.02908 Baldwin Park Unified Ds 96 Ser A 0.03336 0.04010 0.04075 0.03996 0.00389 0.00000 0.02741 0.02346 0.02081 0.01995 Baldwin Park Usd Ds 2001 Reidy Bus 0.00000 0.00000 0.00000 0.00000 0.00000 0.02574 0.02407 0.02006 0.01800 0.01675 Baldwin Park Usd Ds 2002 S -2003 0.00000 0.00000 0.00000 0.00000 0.00000 0.05552 0.05430 0.03091 0.00302 0.00. 71 Baldwin Park Usd Ds 2002 S -2005 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00428 0.00000 0.00928 0.00940 Baldwin Park Usd Ds 2002 S -2006 0.00000 0.00000 0.00000 0.00000 0.00000 0,00000 0.00000 0.00000 0.00098 0.00000 Detention Facilities 1987 Deer S 0.00145 0.00142 0.00131 0.00113 0.00103 0.00099 0.00092 0.00080 0.00066 0.00000 Flood Control Ref Bonds 1993 Ds 0.00145 0.00079 0.00064 0.00041 0.00025 0.00004 0.00003 0.00003 0.00000 0.00000 LA Co Fl. Con, Storm Dr D.S. #4 0,00050 0.00097 0.00092 0.00066 0.00062 0.00043 0.00021 0.00002 - 0.00005 0.00000 Mt San Antonio Cctl Ds 2005 Ref Bd 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.01535 0.00781 Mt San Antonio Cd Ds 01, 06 Bar C 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00503 0.00266 Mt San Antonio Cctl Ds 2001 S -A 0.00000 0.00000 0.00000 0.00000 0.01946 0.01525 0.00332 0.00346 0.00346 0.00200 Mt San Antonio Cctl Ds 20048 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.01141 0.01776 0.00146 0.00503 Ong Area Up S G Vy Mwo 1116001 0.00890 0.00890 0.00880 0.00770 0.00670 0.00610 0.0,0580 0.00520 0.00470 0.00450 Total Voter Approved Rate 0.04566 0.05218 0.05242 0.04986 0.03196 0.10407 0.13175 0.12689 011948 0.10989 Total Tax Rate 1.04566 1.05218 1.05242 1.04986 1.03196 1.10407 1.13175 1.12689 1.11948 1.10989 Note: General fund tax rates are representative and based upon the direct and overlapping rates for the largest General Fund tax rate area (TRA) by net taxable value. The Direct Rate is the weighted average of all Individual direct rates applied by the government preparing the statistical section information. The percentage presented in the columns above do not sum across rows. RDA rate is based on the largest RDA tax rate area (TRA) and includes rate (s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values. In 1978, California voters passed Proposition 13 which sets the property resides within, in addition to the 1.00% fixed amount, property owners tax rate at 1.00% are charged taxes fixed amount. This 1.00% is shared by all taxing agencies for which as a percentage of assessed property values for the payment of any the subject property voter approved bonds. Source: HdL Comn & Cone, Los Angeles County Assessor 135 City of Baldwin Park Ten Principal Property Taxpayers Current Year and Nine Years Ago The amounts shown above include assessed value data for both the City and the Community Development Commission of Baldwin Park. Source: HdL Coren & Cone Hinderliter, del-lamas & Associates 136 2008 1999 Assessed Percentage Assessed Percentage value total value total Kaiser Foundation Hospitals $ 286,510,775 7.78 % $ 230,998,407 10.58 % % Pacific Gulf Properties - 0.00 0.00 26,858,511 8,811,293 1.23 0.40 Principal Mutual Life Insurance Company - 28,381,787 0.77 % 16,603,082 0.76 % In N out Burger Inc. Wal Mart Real Estate Business Trust 20,012,259 0.54 % - 0.00 Nome Depot USA 18,454,817 0.50 % 10,431,395 0.48 % Baldwin Park Commerce Center 15,999,720 0.43 % - 0.00 0.00 J & J Warehouse Company LLC 15,800,825 0.43 % 0.00 Dayton Hudson Corporation 12,459,467 - 0.34 0.00 % - 8,051,289 0.37 United Parcel Service Inc 12,251,940 0.33 °% 10,283,361 0.47 Offing Properties Baldwin Hospitality LLC 10,315,817 0.28 /° 15,508,659 0.71 % Voit Baldwin Partners LLC 10,046,698 - 0.27 0.00 % - 14,192,516 0.00 0.65 °% SNS Cloverleaf Company 0.00 10,018,732 0.46 /° Baldwin Park Main Associates 0.00 - 0.00 Charles F & Judith A Nichols Total taxable assessed value of ten largest taxpayers 430,234,105 11.68 % 351,757,245 16.10 Total taxable assessed value of other taxpayers 3,253,622.291 88.32 1,832,437,060 83.90 Total taxable assessed value of all taxpayers $ 3,683,856,396 100.00 % $ 2,184,194,305 100.00 The amounts shown above include assessed value data for both the City and the Community Development Commission of Baldwin Park. Source: HdL Coren & Cone Hinderliter, del-lamas & Associates 136 City of Baldwin Park Property Tax Levies and Collections 11 Last Ten Fiscal Years Note (1): The figures provided for property tax levies and collections are for the City of Baldwin Park only, and do not include tax increments levied and collected on behalf of the Baldwin Park Redevelopment Agency. Note (2)'. Article XIIIA of the California Constitution limits the amount of any ad valorem tax on real property to 1% of the full cash value, except that additional taxes may be levied to pay debt service on general obligation bonds and certain other indebtedness approved by the voters. This tax is collected by the County Tax Collector and is distributed according to a formula established by the State Legislature. Note (3) The City of Baldwin Park combined the Property Taxes accounts into one. Source: County of Los Angeles, Office of the AuditodController. 137 Collections within the Collections in Delinquent Tax Fiscal Secured Unsecured Taxes Levied Fiscal Year of Levy Subsequent Years Collections Total Collections to Date Amount Percent of Lew year tax tax for the tax vear Amount Percent of Lew Amount Amount 1998 3,193,599 86,311 3,279,910 3,260,040 99% (162,894) 71,306 3,168,452 97% 1999 3,207,648 81,192 3,288,840 3,207,020 98% 192,617 41,563 3,441,200 105% 2000 3,204,161 80,854 3,285,015 3,428,177 104% 80,161 33,236 3,541,574 108 2001 3,382,713 61,770 3,464,483 3,486,572 101% 82,874 23,040 3,592,486 .104% 2002 3,570,774 99,179 3,669,953 31813,661 104% 125,171 37,380 3,976,212 108% 2003 3,667,739 29,280 3,697,019 3,901,365 106% 102,856 28,365 4,032,586 109% 2004 3,870,991 49,271 3,920,262 4,127,233 105% 123,601 37,455 41288,289 109% 2005 4,079,647 44,'55 4,123,802 4,451,357 11-7,e85 23.697 4,712,739 114% 2006 4,430,387 24,964 4,455,351 4,930,376 111 % 208,527 31,781 5,170,684 116% 2007 4,839,635 35,639 4,875,274 5,409,350 111% 333,929 31,142 5,774,421 118% 2008- 5;223,366 - - 66,559 5.,289,925. 5,343,719 101% (3) (3) 5,343,719 101% Note (1): The figures provided for property tax levies and collections are for the City of Baldwin Park only, and do not include tax increments levied and collected on behalf of the Baldwin Park Redevelopment Agency. Note (2)'. Article XIIIA of the California Constitution limits the amount of any ad valorem tax on real property to 1% of the full cash value, except that additional taxes may be levied to pay debt service on general obligation bonds and certain other indebtedness approved by the voters. This tax is collected by the County Tax Collector and is distributed according to a formula established by the State Legislature. Note (3) The City of Baldwin Park combined the Property Taxes accounts into one. Source: County of Los Angeles, Office of the AuditodController. 137 City of Baldwin Park Ratio of Net General Bonded Debt to Total Assessed Value and Net Bonded Debt Per Capita Last Ten Fiscal Years Note (1): Population figures were obtained from the State of California Department of Fir— mr, r Note (2): The figures presented include both bonds and notes supported by property tax allocations and by special benefit assessments for the combined entity as described in note 1 to the Basic Financial Statements. 138 (2) Less Ratio of net Net Fiscal Total Gross debt Net bonded debt bonded year (1) assessed bonded service bonded to assessed debt per ended Population value debt funds debt value capita 1999 75,932 2,199,801,939 34,266,400 11,461,545 22,804,855 1.04 300 2000 77,124 2,256,068,001 32,551,000 6,493,822 26,057,178 1.15 338 2001 77,162 2,332,160,226 32,069,000 7,139,998 24,929,002 1.07 323 2002 78,367 2,478,633,517 31,383,000 7,229,737 24,153,263 0.97 308 2003 79,600 2,593,022,002 43,145,000 6,917,645 36,227,355 1.40 455 2004 80,300 2,739,975,404 42,131,000 6,892,662 35,238,338 1.29 439 2005 81,226 2,946,204,912 44,856,000 6,496,543 38,359,457 1.30 472 2006 80,986 3,266,371,443 43,089,089 6,058,197 37,030,892 1.13 457 2007 81,146 3,635,272,919 54,131,045 6,588,273 47,542,772 1.31 586 2008 81,281 3,984,225,216 51,937,000 6,192,432 45,744,568 1.15 563 Note (1): Population figures were obtained from the State of California Department of Fir— mr, r Note (2): The figures presented include both bonds and notes supported by property tax allocations and by special benefit assessments for the combined entity as described in note 1 to the Basic Financial Statements. 138 Fiscal General % of year Assessed Valuation ended Amount % Adiusted 1998 $ 2,132,881,918 25% $ 533,220,480 1999 2,199,801,939 25% 549,950,485 2000 2,256,068,001 25% 564,017,000 2001 2,332,634,820 25% 583,158,705 2002 2,478,633,517 25% 619,658,379 2003 2,593,022,002 25% 648,255,501 2004 2,739,975,404 25% 684,993,851 2005 2,946,204,912 25% 736,551,228 2006 3,266,371,443 25% 816,592,861 2007 3,635,272,919 25% 908,818,230 2008 3,984,225,216 25% 996,056,304 City of Baldwin Park Computation of Legal Debt Margin Last Ten Years Note (1): The Code of the State of California provides for a legal debt limit of 15 %of gross assessed valuation. When this provision was enacted the accessed valuation was based on 25% of the market value. After the 1981 -82 fiscal year, each parcel is assessed at 100% of the market value. The above computation converts the assessed valuation to the 25% level effective when the legal debt margin was enacted. Source: Los Angeles County Assessor's Office. 139 General % of Legal Debt Limit Obligation Debt Debt % Amount Bonds Limit Margin 15% $ 79,983,072 $ 25,406,984 31.8% $ 54,576,088 15% 82,492,573 22,804,855 27.6% 59,687,718 15% 84,602,550 26,057,178 30.8% 58,545,372 15% 87,473,806 24,929,002 28.5% 62,544,804 15% 92,948,757 24,153,263 26.0% 68,795,494 15% 97,238,325 316,227,355 37.3% 61,010,970 15% 102,749,078 35,238,338 34,3% 67,510,740 15% 110,482,684 38,359,457 34.7% 72,123,227 15% 122,488,929 43,089,089 35.2% 79,399,840 15% 136,322,735 54,131,045 39.7% 82,191,690 15% 149,408,446 51,937,000 34.8% 97,471,446 Note (1): The Code of the State of California provides for a legal debt limit of 15 %of gross assessed valuation. When this provision was enacted the accessed valuation was based on 25% of the market value. After the 1981 -82 fiscal year, each parcel is assessed at 100% of the market value. The above computation converts the assessed valuation to the 25% level effective when the legal debt margin was enacted. Source: Los Angeles County Assessor's Office. 139 City of Baldwin Park Direct and Overlapping Bonded Debt 2/ June 30, 2008 140 Percent Gross applicable to bonded debt City of Baldwin Park's June 30, 2008 Baldwin Park share of debt Direct debt: (3) Baldwin Park 1915 Act AD99 -1 Bogart 40,000 100.000 40,000 Baldwin Park 1915 Act AD2000 -1 Baldwin 62,000 100.000 62,000 Baldwin Park 2004 Lease Revenue Bond 10,160,000 100.000 10,160,000 Pension Obligation Bonds 12,225,000 100.000 12,225,000 Certificate of Participation 355,000 100.000 355,000 2001 Energy Conservation Bond 3,235,000 100.000 3,235,000 2002 Variable Rate Demand Baldwin Park Redevelopment Agency 4,770,000 100.000 4,770,000 1990 Tax Allocation Bonds Series A 6,700,000 100.000 6,700,000 1998 San Gabriel Tax Allocation Bonds 9,100,000 100.000 9,100,000 2000 Merged Project Tax Allocation Bonds 5,290,000 100.000 5,290,000 2003 Tax Allocation Bonds Series Total direct debt 51,937,000 Overlapping debt (4) Baldwin Park Unified School District 1996 Ser A Debt Service 3,987,837 94.412 3,765,006 Baldwin Park Unified School District 2001 Refunding Debt Svc. 7,105,000 94.412 6,707,989 Baldwin Park Unified School District 2002 Series S -2003 Debt Svc. 1,270,000 94.412 1,199,035 Baldwin Park Unified School District 2002 Series S -2005 Debt Svc. 7,438,071 94.412 7,022,449 Baldwin Park Unified School District 2005 Refunding Bond 12,374,403 94.412 11,682,950 Baldwin Park Unified School District DS 2002 Series 2005 4,963,699 94.412 4,686,339 Baldwin Park Unified School District DS 2002 Series 2006 17,633,384 94.412 16,648,071 Baldwin Park Unified School District DS 2002 Series 2007 25,000,000 94.412 23,603,057 Bassett Unified Debt Service 2004 Series 2005A 11,813,352 1.502 177,479 Bassett Unified Debt Service 2006 Series 2007 30,635,728 1.506 461,307 West Covina Unified School District DS 2000 Series C 8,895,000 0.273 24,288 West Covina Unified School District DS 2002 Refund Bond 16,920,000 0.273 46,201 West Covina Unified School District DS 2000 Series D 9,355,000 0.273 25,544 Rio Hondo Comm. College Dist Refunding 2005 46,482,244 0.099 46,244 Rio Hondo Comm. College Dist Ser A 2004 11,335,000 0.099 11,277 Mt. San Antonio Comm. College Dist. DS 2001 Series A 4,4722,2200 5.622 251 281 ^ Mt. San Antonio Comm. College Dist. DS 2004 B 13,300,000 5.622 747,6 -1 Mt. San Antonio Comm. College Dist DS 2005 Bond 71,525,843 5.622 4,020,832 Mt. San Antonio Comm. College Dist. DS 2001, 2006 Series C 79,996,203 5.622 4,496,994 El Monte Union High School SO DS 2002 Series A 5,285,000 0.269 14,190 El Monte Union High School SO DS 2002 Series B 7,540,000 0.269 20,245 El Monte Union High School SO DS 2006 Refunding Bond 68,543,264 0.269 184,039 Metropolitan Water District (1) 150,054,336 0.372 557,903 Total overlapping debt 86,400,381 Total direct and overlapping debt $ 138,337,381 2007 /2008 Assessed Valuation: $ 2,955,367,194 (After deducting Redevelopment increment) Debt to Assessed Valuation Ratios: Direct debt 1.76 Overlapping debt 2.92 Total debt 4.68 Notes: (1) This fund is a portion of a larger agency, and is responsible for debt in areas outside the City. (2) Debt figures include general obligation debt which is being repaid through property taxes. It excludes revenue, mortgage revenue, interim financing obligations, non - bonded capital lease obligations, and certificates of participation. Source: (3) City of Baldwin Park Department of Finance (4) HdL Coren & Cone, Los Angeles County Assessor Combined 2006/07 Lien Date Tax Rolls 140 City of Baldwin Park Full -time and Part -time City Employees By Function Last Ten Fiscal Years Source: City of Baldwin Park Personnel Office 141 Full -time and Part -time Employees as of June 30, 2008 Function 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 General government 31 30 31 32 33 34 38 33 28 30 Public safety 125 125 125 125 125 125 130 115 108 114 Community Development 34 34 35 36 35 34 32 31 26 35 Public works 56 56 56 56 56 56 54 52 46 51 Park & Recreation 200 201 202 205 208 208 208 208 191 207 Total 446 446 449 454 457 457 462 439 399 437 Source: City of Baldwin Park Personnel Office 141 City of Baldwin Park Pledged- Revenue Coverage Tax Allocation Bonds Last Ten Fiscal Years Fiscal Year Net Ended Gross 20% set Available June 30 Revenue (i) Pass Thru's aside Revenue Principal & Interest Total Coverage 1997 S 4,553,291 - $ 941,903 $ 3,611,388 $ 2,406,939 S 2,406,939 1.50 1998 5,667,458 - 1,390,073 4,27,385 3,079,627 (1) 3,079,627 1.39 1999 5,199,549 - 1,269,101 3,930,448 2,086,933 2,086,933 1.88 2000 3,278,089 - 852,937 2,425.152 7,721,166 (2) 7,721,166 0.31 2001 3,233,387 - 876,378 2,357,009 1,643,812 1,643,612 1.43 2002 2,776.200 - 985,389 1,790,811 3,030,652 3,030,652 0.59 2003 4,501,112 1,738,084 900,223 1,862,805 2.464,108 2,464,108 0.76 - -- 2004 5,688,224 2,086,384 947,101 2,654739 2,413,569 (3) 2,413,569 110 2005 6,147,416 2,909,799 1,080,187 2.157,430 2,336,926 2,336,926 0.92 2006 6,614,399 3,094,273 1,196,627 2,321,499 2,436,218 2.436,218 0.95 2007 6,819473 2,715,842 1,167,479 2,936,152 2,432,372 2.432,372 1.21 2008 6,865,848 3,022,900 1,253,629 2,569,319 2,479,255 2,479,255 1.04 Note: - -- With the exception of the 2000 Merged Refunding Bonds, bonds were issued by the Authority to make loans to the agency to finance certain activities of the agency in or benefiting the project areas, and secured by tax revenues. (1) San Gabriel River Tax Allocation Bonds Series 1998 refunded the 1990 Series A (2) The 2000 Tax Allocation Refunding Bonds merged redevelopment project refunded four project area debt service: (a) 1998 Housing Portion of San Gabriel River Tax Allocation Bonds. (b) West Ramona 1989 Tax Allocation Bonds. (c) 1994 Series A Sierra Vista Tax Allocation Bonds. (d) 1986 Delta Assessment District. (3) Sales Tax & Tax Allocation Refunding Bonds Series 2003 Puente Merced refunded 1990 Series B Bonds, Source: City of Baldwin Park Department of Finance 142 Fiscal Population 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 75,055 75,932 75.837 (1) 77.253 (1) 78.417 (1) 79,596 (1) 80,325 (1) 80,953 (1) 81,092 (1) 81,146 (1) 81,281 (1) City of Baldwin Park Demographic Statistics Last Ten Fiscal Years Housing School Rate of units enrollment unemployment 17.433 15.812 7.5 17.447 16.114 GJ 17.472 17.480 6.2 17.535 17.595 6.5 17.568 17.758 7.8 17.677 17.270 8.1 17'673 17.471 7.9 17.747 17.220 5.4 17.781 17.546 5.1 17.781 19.187 6.3 17.867 16.328 72 Source: (1) California Department ofFinance (2) Baldwin Park Unified School District (3) State Employment Development Department. 143 City of Baldwin Park Operating Indicators by Function Last Ten Fiscal Years 144 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Public Safety Arrests 2,340 2,548 2,344 2,424 2,369 2,658 2,317 2,134 1,852 1,871 Parking Citations 8,471 9,425 7,200 9,990 11,615 13,755 12,305 17,393 12,766 12,415 Public Works: Street Resurfacing(miles) 3 3 4 13 30 15 6 1 2 0 Sewers new connections 35 37 38 40 43 44 47 35 39 16 Average Daily Sewer treatment 6149 6155 6191 6202 6200 6293 in 1000's GAL. Parks & Recreation. Number of recreation classes 285 290 310 325 358 361 374 382 423 417 Number of facility rentals 300 303 299 301 307 310 314 321 246 315 144 City of Baldwin Park Capital Assets Statistics by Function v Last Ten Fiscal Years 145 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Police: Stations 2 2 27 2 26 2 33 2 34 2 32 2 34 1 31 1 31 1 35 Patrol Units 26 Public Works: Streets (Miles) 113 113 114 114 115 116 117 117 118 475 118 480 Streetlights 474 474 474 474 474 474 463 463 64 64 Traffic Signals 46 47 49 50 56 58 64 64 Parks & Recreation: 5 5 5 5 5 5 5 5 5 5 Parks 1 1 1 1 1 1 1 1 Swimming is mm;ng . oc,.. 1 1 1 2 2 3 3 3 Community Centers 1 1 1 1 145 City of Baldwin Park Per Capita Cost - General Governmental Expenditures by Function'/ Last Ten Fiscal Years Fiscal Community Year (1) General Public Public Services and Debt Ended Population Government Safety Works Capital Outlay Service Other Total 1999 75,932 22.00 118.00 144.00 150.00 67.00 7.00 508.00 2000 75,837 24.00 120.00 107.00 142.00 49.00 3.00 445.00 2001 77,253 20.00 115.00 99.00 142.00 222.00 6.00 604.00 2002 78,417 19.00 123.00 124.00 134.00 40.00 8.00 448.00 2003 79,596 27.00 124.00 126.90 133.00 64.00 10.00 484.00 2004 80,325 33.00 143.00 142.00 16100 58.00 14.00 552.00 2005 80,953 37.00 168.00 162.00 160.00 60.00 14.00 601.00 2006 81,092 58.00 189.00 152.00 138.00 64.00 27.00 628.00 2007 81,146 53.00 342.00 158.00 137.00 67.00 29.00 786.00 2008 81,281 49,00 202.00 95.00 170.00 75.00 38.00 629.00 Notes: Includes all Governmental Fund Types (General, Special Revenue, Capital Projects and Debt Service Funds), including the Baldwin Park Redevelopment Agency and the Baldwin Park Housing Authority. (1) Population figures were obtained from the State of California Department of Finance. Source: City of Baldwin Park Department of Finance, except where noted above. 146 Calendar year ended 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 City of Baldwin Park Construction Activity Last Ten Fiscal Years New construction and alterations New Residential Commercial Industrial Total 7,679,785 4,246,426 249,193 99,100 11,459,858 8,400,282 4,686,930 24,150,170 7,139,268 3,377,824 250,300 17,591,165 11,618,017 5,973,149 0 (1) 21,891,556 3,157,493 0 (1) 18,712,708 12,529,452 0 (1) 32,312,393 8,312,013 0 (1) 20,402,870 9,048,761 0 (1) 22,301,125 6,791,846 0 (1) 10,902,293 5,911,824 555,555 City of Baldwin Park Construction Activity Last Ten Fiscal Years Note (1): The Building Division streamlined the monthly report format and began combining commercial & industrial occupancies as of September 2001. Source: City of Baldwin Park Department of Community Development. 147 New value of Total Demolitions Construction 12,175,404 99,100 12,076,304 24,547,070 396,900 24,150,170 10,767,392 236,000 10,531,392 17,591,165 102,075 17,489,090 25,049,049 375,650 24,673,399 „ 31 242,160 120,500 31,121,660 40,624,406 230,224 40,394,182 29.451.631 192,6500 29,258,981 29,092,971 172,045 28,920,926 17,369,672 334,403 17,035,269 Note (1): The Building Division streamlined the monthly report format and began combining commercial & industrial occupancies as of September 2001. Source: City of Baldwin Park Department of Community Development. 147 5 A 0 P - A - R - K CITY OF BALDWIN PARK FEB 1 8 ITEM NO _. __.._ REPORT STAFF TO: Honorable Mayor and Members of the City Council A FROM: Edwin "William" Galvez, Director of Public Works DATE: February 18, 2009 SUBJECT: APPROVE THE DESIGN FOR THE FRANCISQUITO AVENUE REHABILITATION PROJECT AND AUTHORIZE ITS ADVERTISING FOR CONSTRUCTION BIDS 1;111;32!M This report requests that the City Council consider the approval of the plans, specifications, and engineer's estimate for the Francisquito Avei ue Roadway Rehabilitation project and authorize staff to advertise the project for construction bids. �MTGI WJA Since 2007, City staff has been working with Caltrans to obtain Federal funds for the roadway improvement on Francisquito Avenue, city limit to city limit. Federal funds for this eligible project would cover 88.53% of the construction cost, with an 11.47% City match, which will be covered by a $150,000 rubberized asphalt concrete grant and approximately $15,000 of Prop C Funds. After development of the design, a project cost estimate for construction and construction management was developed totaling $1,597,200. A request for authorization for Federal funds in this amount was sent to the Federal Highway Administration (FHWA) via Caltrans in September 2008. Of the project total, $1,452,000 was approved for construction (including construction contingency), and $145,200 was approved for construction engineering (construction management). On February 2, 2009, staff received notice of Funding authorization from FHWA. The City may now advertise the project to obtain construction bids. Also authorized is funding for engaging a profession consultant to manage the construction, perform inspection, and test materials. DISCUSSION During the project design phase, staff engaged a consultant to complete the design of the Francisquito Avenue roadway rehabilitation. In order to qualify for Federal funds, the improvements needed to be designed according to Federal standards. Approval of Design for the Francisquito Avenue Roadway Rehabilitation Page 2 of 3 February 18, 2009 The design and layout utilized, in part, detailed visual surveys and record drawing information on file in the engineering Division. Staff managed the consultant to obtain a design that would effectively restore the roadway pavement in the most cost effective manner. An effective asphalt material to use on the roadway is rubberized asphalt. This material incorporates ground up crumb rubber from vehicle scrap tires and is considered a more environmentally conscious choice. Also, since pavement cracking is one of the primary reasons pavements deteriorate prematurely, rubber asphalt is superior to conventional asphalt as it retains some flexibility. Lastly, the higher cost of rubberized asphalt is offset by only having to utilize 60% of the overlay thickness compared to its conventional counterpart. Along with the use of rubberized asphalt, the project includes the use of thermoplastic paint for striping. Thermoplastic paint lasts 5 years, 3 years longer than conventional water based paint, thereby representing a maintenance cost savings. There are from time to time other benefits to using rubberized asphalt in the form of grant funds. Staff has also obtained $150,000 in grant funds from the California Integrated Management Board. This grant is exclusively for the utilization of rubberized asphalt. ANALYSIS The project's design has been reviewed by staff for ^ionstru6%.stab111ty and to ensul a VYe meet the grant funding and project goals. It is anticipated that the advertising will take place over a four week time period. The Notice Inviting Bids is shown in the attachment along with the project location map and the Federal Authorization Agreement Summary. Upon opening the bids, staff will analyze them and recommend to the City Council consideration of awarding a construction contract. Staff believes that the construction contract could be awarded in March 2009 with construction beginning in May 2009. Staff is confident the project scope has been right sized to the available funding, while meeting the project and program requirements. The following is a construction project timeline: Proiect Timeline Date Approve PS &E & Authorize Advertising .................... February 18, 2009 Advertise Bids ............................ ............................... February 19, 2009 Open Bids ....................................... ............................... March 24, 2009 Award Construction Contract ............ ............................... April 15, 2009 Begin Construction ............................... ............................... May 4, 2009 Construction Complete ...................... ............................... July 24, 2009 Approval of Design for the Francisquito Avenue Roadway Rehabilitation Page 3 of 3 February 18, 2009 FISCAL IMPACT There is no fiscal impact to the General Fund associated with this project. The engineer's estimate of probable construction costs is $1,452,000, including contingencies. Federal funds are also authorized by FnvvA for consultant services to manage construction. The following table summarizes the funds for the project: Available Funds . . . . . ............... . . . . . . . . . . ....................................... . . . . . . . . . . . . . . .............. . .......... . . . . . .................... . . . . . . . . . ........... . . . . . . . . . . . . . . . . . . . . . . . . ................................................ . . . . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....................................... . . . . . . . . . . . . . . . . . . . . Federal STPL Funds $1,414,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. .. . . . .......... . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : . .. . . . . . . . .... . . .. ............................ . . . . . . . . .......... . . . , ................... . . . . . .. . . . . . . ................................ . . . . . . . . TRI Grant Funds $150,000 ..............................................................................................................................................................................................................................................................................................._................................................................................................................ ............................... Prop C $60,000 Total Available Funds $1,624,000 The above funding / expenditure plan would leave $120,000 as a project contingency. Any unexpended funds will be carried over and available to the City for future federally funded projects. RECOMMENDATION Staff recommends that the City Council approve the design (Plans, Specifications, and Engineer's Estimate -PS &E) for the Francisquito Avenue Roadway Rehabilitation and authorize staff to advertise the project for construction bids. ATTACHMENTS 1. Bid Notice 2. Project Location Map 3. Federal Authorization Summary BID NOTICE ROADWAY REHABILITATION FRANCISQUITO AVENUE - BETWEEN RAMONA BLVD & THE SOUTH CITY LIMITS Federal Project No.: STPL 5323 (017) IN THE CITY OF BALDWIN PARK PUBLIC NOTICE IS HEREBY GIVEN that the City of BALDWIN PARK as AGENCY, invites sealed bids for the above stated project and will receive such bids in the offices of the City Clerk, at 14403 East Pacific Avenue, Baldwin Park, CA 91706 up to the hour of 11:00 a.m. on March 24, 2009, at which time they will be publicly opened. Copies of the Bid and Contract Documents are available from the CITY OF BALDWIN PARK, Public Works Department, 14403 East Pacific Avenue, Baldwin Park, CA 91706. One (1) set of Bid and Contract Documents will be provided to bidder at a cost of $30.00. The City will mail the Bid and Contract Documents to bidder at an additional cost of $30.00. Mail the request for Bid and Contract Documents, with payment, to the address above or call (626) 960 -4011, ext 460. The general nature of work involves coldmilling asphalt concrete pavement and constructing an asphalt concrete pavement overlay on Francisquito Avenue between Ramona Boulevard and the south City limits. The bid items, corresponding estimated quantities, and the time allowed to complete the work are listed in the Bidder's Proposal. The descriptions of bid items are defined in the Technical Provisions. Based on the quantities listed in the Contractor's Bid Proposal, the construction cost is estimated to be $1,320,000. There is no pre -bid meeting for his project. Bids must be accompanied by a bid bond, made payable to the City for an amount no less than ten percent (10 %) of the bid amount. At the time of the contract award, the Contractor shall possess California Contractor License Class °A" or "Cl 2". This is a federally assisted construction project and Federal Labor Standards, including Davis -Bacon Act requirements, will be enforced. A contractor working on a federally assisted project must be eligible to participate in the award of that contract. The contractor shall adopt the current general prevailing Federal and /or State rates of wages applicable to the work to be done. If Federal and State wage rates are applicable, then the higher of the two will prevail. For questions regarding this project, contact via e -mail: William Galvez, Public Works Director, wgalvez@baldwinpark.com Signed by: Edwin "William" Galvez, PE, Public Works Director Date w #� x a. w: A+ o b co S a � w9 nw flit 3 e O� fG.. J te L s e.. FNM -76 (VERSION E -76) AUTHORIZATION/AGREEMENT SUMMARY FEDERAL AID PROGRAM DLA LOCATOR 07- LA -0 -BWP PREFIX STPL PROJECT NO 5323(017) SEQ NO 1 DIST -EA 07- 933158L AGENCY BALDWIN PARK ROUTE TIP DATA: MPO /YEAR SLAG DATE 08/09 STIP REF: LA450022 URBANIZED LA -LONG BEACH URB /RURAL URBAN AREA BRIDGE NOS CALIFORNIA DEPARTMENT OF TRANSPORTATION PROJECT LOCATION PREV. AUTH/AGREE DATE FRANCISQUITO AVE - RAMONA AVE TO PUENTE AVE . --------------- - - - - -- DISASTER # DEMO ID # PE TYPE OF WORK R/W AC OVERLAY CON FED. RR NOS SPR PUC CODE(S) MCS EXEMPT FROM FHWA REVIEW 0TH ENV STATUS CAT. EXCL. - ST DOC 08/22/08APPR CODES L230 R/W STATUS 1 10/15/08 LINE NOS 30 31 BEGIN MP .000 IMPRV TYPE 05 17 END MP .000 FUNC, SYS P IT! RTE PHASE PROJECT COST FEDERAL COST AC COST -------------------------------------------------------------------------------- PREV. OBLIGATION .00 .00 .00 CON THIS REQUEST 1, 597, 200.00 1, 414, 000.00 .00 SUBTOTAL 1, 597, 200.00 1, 414, 000.00 .00 TOTAL 1, 597, 200.00 1, 414, 000.00 .00 PPNO - 07- LA450022 STATE REMARKS SEQUENCE #1 STPL - 5323(017) 07- LA450022 CITY OF BALDWIN PARK IS THE RESPONSIBLE AGENCY. THIS PROJECT IS IN THE FTIP LIST OF STPL LUMP SUM PROJECTS, THIS REQUEST IS FOR E -76 AUTHORIZATION FOR CONSTRUCTION BY CONTRACT AND AGENCY CONSTRUCTION ENGINEERING. IQ, 01/16/09: SEQ 1 - AUTHORIZED $1,414,000 L230 FUNDS FOR CON AND CENG. PLEASE. NOTE THAT THE PS &E WAS DONE BY TRANSTECH ENGINEERS AND THE CITY HAS INDICATED. THAT THE CENG WILL BE DONE BY A CONSULTANT FIRM. TRANSTECH ENGINEERS CANNOT . BE INVOLVED IN THE SELECTION OF THE CENG CONSULTANT FIRM OR BE SELECTED AS THE CENG CONSULTANT FIRM. AS /RV AUTHORIZATION TO PROCEED WITH CON PREPARED BY IQBAL QAZI ON 11/05/08 (213)897 -2955 CONTRACT & CENG REVIEWED BY RAJ VALLUVAN ON 12/07/08 (916)653 -6230 AUTHORIZED BY A. SOARES ON 01/16/09 ELECTRONIC SIGNATURE DOCUMENT TYPE AUTH/AGREE SIGNED BY A. SOARES ON 01/16/09 FOR CALTRANS PROCESSED BY J. FOGLE ON 01/27/09 FOR FHWA LAST FHWA ELECTRONIC SIGNATURE EXECUTED BY TASIA P. PAPAJOHN ON 01/29/09 M a- W., ca ca - ttl xy ti R TO: Honorable Mayor and Members of the City Council U11 FROM: Edwin "William" Galvez, Director of Public Works DATE: February 18, 2009 SUBJECT: AWARD A CONSULTANT SERVICES CONTRACT FOR a • THE RAMONA BOULEVARD IMPROVEMENTS TO SUBMIT THE PIP.OJECT UNDER THE FEDERAL STIMULUS BILL Nvmaaggl� � 1- i I his report requests that City Council consider an award of a consultant contract to Transtech Engineers, Inc. in the amount of $20,000 to prepare the plans, specifications, and estimates (PS&E) for the Ramona Boulevard Improvements Project. BACKGROUND Over the last month, City staff has been working with the League of California Cities and Caltrans to identify "shovel ready" projects. These projects must be ready by the end of February 2009 in order to qualify for funds under the Federal stimulus bill developed by the Obama Administration which is currently being finalized. This means the plans and specifications must be complete by the end of February 2009. The bill would make available to California cities just under $10 per capita, or in our case about $800,000. In January 2009 City staff submitted to Caltrans the Ramona Boulevard Rehabilitation Improvements as a shovel ready project. This project would have been the next significant project we would be undertaking using Federal funds. The project has already been included in the MIA's TIP (Transportation Improvement Program). On February 5, 2009 Caltrans informed City staff that full Federal documents and PS&E would be required for the project. The remaining documents to make the project "shovel ready" are the Specifications, which need to meet Federal guidelines, and finalization of the engineered plans. Authorize completion of the PS &E for Ramona Boulevard by Transtech Engineers Page 2 of 2 February 18, 2009 DISCUSSION In order for this project to qualify for Federal stimulus funds it is imperative that documents be submitted to the Federal Highway Administration (FHWA) by the end of February 2009. The emergency nature of the "readiness" needed on this project makes it impractical to issue Requests for Proposals (RFP) and then award a contract. The design cost on this project is very low compared to development of a standard PS &E package since staff had already prepared preliminary designs. A typical cost to develop a standard PS &E package is about 7% of the construction cost, or in this case about $56,000. Therefore it is staff's opinion that this $20,000 expenditure is very eCOno(Tlical and necessary. Transtech Engineers are prepared to complete the necessary "shovel ready" documents by the end of February to meet Caltrans and FHWA deadlines. FISCAL IMPACT There is no impact on the General Fund. The following is the anticipated expenditure: Available Funds ..................................................................................... ............................... ...................................................................................................................................................................................................................................... ............................... Pro C ......... p ............................................................................................................................................................................................................................................................................. ...................4........... �_® ®. ®_® . Gas Tax . $10,000 ... ................. ..................... ................................................ ............................................................................. ............................................................................................................................................................................................................_................ ............................. .. . Total $20,000 Staff recommends that the City Council: 1. Authorize expending $20,000 to engage Transtech Engineer's to prepare plans and specifications for the Ramona Boulevard Rehabilitation project; 2. Authorize staff to appropriate $10,000 from the Gas tax fund (sufficient funds are available); and 3. Authorize staff to appropriate $10,000 from the Prop C Funds (sufficient funds are available). ......... . A. Transtech Proposal February 9, 2009 William Galvez City Engineer Department of Public Works City of Baldwin Park 14403 East Pacific Avenue Baldwin Park, CA 91706 Subject: Ramona Boulevard PS &E Stimulus Package Dear Mr. Galvez: As requested, Transtech is submitting this proposal to assist the City for the preparation of Ramona Boulevard Plans, Specifications and Estimates (PS &E) Stimulus Package. Transtech's scope of services is as follows: • Prepare bid package. • Per City's request, and as you indicated due to Caltrans' short time constraints and to minimize initial design expenditures, the bid package will be prepared in spec format. The bid package will consist of specifications, and quantified bid schedule, and description of work items. Aerials will be used in preparing quantities for various work items to be included in the bid schedule. Bid schedule will be prepared for 2 alternative bids. Alternative 1 will be for section between Syracuse and Francisquito. Alternative 2 will be Alternative 1 limits plus section from Francisquito to Merced. • Prepare E76 /PS &E Application Package for Submittal to Caltrans. • The bid specifications will be prepared in compliance with federally funded project requirements as included in Caltrans Local Assistance Procedures Manual. • As discussed, due to Caltrans time constraints and to minimize initial design expenditures the following work is found to be not necessary, and will not be performed for this project design: soils and pavement report, topographic surveying, plans and profiles- striping, traffic signal, street lighting, traffic control, landscape and irrigation, etc. • Due to time constraints, the City is processing the PES form in advance for categorical exclusion for this project. Assistance for Demo T Funding Project, City of Baldwin Park Transtech will have the PS &E package and PSE submittal documents ready by the stimulus PS &E submittal dead line to Caltrans, which is March 15, 2009. Transtech's proposed fee for the services as described above is $20,000, lump -sum. (If the project was to be designed in conventional plan format, the fee for estimated $2m construction would have been $120,000 for street overlay projects, design fee is approximately 6% if conventional method of plan preparation is utilized). If you wish Transtech to proceed with this project, please let us know by no later than February 12, 2009 in order for us to meet the March 15, 2009 deadline. About Transtech: Transtech is a multi - disciplinary engineering consulting firm which provides professional and technical services in the engineering, planning and construction to governmental agencies, educational institutions and private sector. At the local level, Transtech provides consulting engineering services to approximately twenty municipalities throughout Southern California. The municipal services provided by our firm include Building and Safety, Plan Check, Inspection, City Engineering, City Traffic Engineering, CIP Design, Project and Construction Management, Program Managem..ent, Utility Company Coordination and Management, CDBG, HUD and Federally /State Funded Project Management, Services. Services provided by Transtech include: • Municipal Consulting, Contract City Engineer • Building and Safety • Program and Construction Management • Federal Fund Management and Grant Writing • Civil Engineering • Surveying and Mapping • Environmental and Urban Planning • Traffic and Transportation Planning and Engineering • Emergency and Disaster Response, Support and Recovery • Construction Claims Expert Witness • Land Development • CM at Risk Construction • Design -Built Construction Transtech also serves as turn -key program manager /contractor on large and complex engineering projects by providing a full service capability of comprehensive services to its clients from initial planning and design, systems engineering and technical assistance, permitting, program and construction management, general contractor, and operations and maintenance services. Transtech has participated on numerous multi- disciplinary teams E dealing with the planning and development of civil and traffic engineering, urban and rural development, and public works projects, including: • Public Works and Infrastructure Improvements • Institutional Buildings • Commercial and Retail Buildings • Transportation and Parking Facilities • Sports and Recreational Facilities • Residential Development • Industrial Production Facilities /Plants Also, please check our web site at www.transtech.org. if you wish Transtech to proceed with the project, please sign the space provided for you as your authorization of work for our records. Client Work Order Authorization No.: Authorized by (Name and Title): Signature: Sincerely, Transtech Engineers, Inc. A Lv Cayr�' Ali Cayir, PE, Principal ali.cayir@transtech.org transtech.org www,transtech.org F: \WPROCESS \PROPOSALS \2009 \P -29022 BALDWIN PARK, RAMONA BL STIMULUS PACKAGE SPECS \BALDWIN PARK, RAMONA BL PSE STIMULUS PACKAGE.doc IE TO: Honorable Mayor and Members of the City Council FROM: Edwin "William" Galvez, Director of Public Works Lili Hadsell, Chief of Police° -- DATE: February 18, 2009 -� -•- - r ••- - :210 L ;e FEB 1 8 2009 Tr, NO, 7 STAFF REPORT This report requests that the City Council consider a number of options to improve the security, aesthetics, and parking experience of the parking facilities which support the Metrolink transit facility and Commuter r ideshaare programs. BACKGROUND necenlly, commuters have voiced concerns to staff and the City Council over security and maintenance conditions of the parking facilities. Complaints have touched on matters related to the ticket machine not working, not issuing day passes, or not returning proper amounts of change. Others have complained that there is not enough parking, and area residents have complained that commuters use residential streets for parking. On January 21, 2009, at a regularly scheduled City Council meeting, a commuter commented to the City Council that his vehicle had been vandalized twice. On February 4, 2009, staff provided a preliminary report to the City Council acknowledging that staff will provide several concrete options to improve the parking facilities. Occasional vandalism has exacerbated the overall parking experience. Also, the ticketing machines have outlived their useful life. Therefore, it is a fitting time to weigh our options including providing security guards and implementing other parking management options. Metrolink and Commuter Parking Lot Management Page 2 of 4 February 18, 2009 Staff has taken quick action with interim steps to provide immediate relief by ensuring adequate lighting levels. The main parking lot has been inspected by staff at nighttime, and the area is now very well lit. Even though patrols have been increased, we have still experienced theft and vandalism. W&I U Staff has evaluated several options, which include surveillance cameras, increased patrols, and a security guard. Surveillance Systems Staff has evaluated the installation of security following are some options: 1. Installing security cameras, two PTZ (pan, tilt, zoom) cameras would cover the Metrolink lot at an approximate cost of $45,000. 2. Installing fixed record -over cameras for full Metrolink Parking lot coverage at a cost of $10, 000. 3. Installing faux cameras with activation and "voice" warning at a cost of $5,000. Even option 1, which is the most expensive does not guarantee the desired security levels. Increased Police Patrols Increased police patrols can be effective in the short run but staff believes that with other priorities in the city it is not a cost effective way to manage security situations at the Metrolink station. Security Guard The city has provided live security in the past but there were two problems: 1. The cost was around $1,000 per week for 16 hours per day a few years ago, and today it is expected to be higher. 2. The guard was stationary as he /she used to sit in the shelter and as a result the performance was not very effective. Under the current economic times providing a security guard at an estimated annual cost of approximately $60,000 is cost prohibitive as the General Fund would have to absorb the costs at the expense of other programs. Metrolink and Commuter Parking Lot Management Page 3 of 4 February 18, 2009 It is staff's recommendation that City authorize staff to hire security guards and also approve an increase in parking rates. It is also staff's recommendation that the guard shack be removed and to keep the costs at a manageable level. So instead of hiring one security guard for a 12 -14 hour shift we hire two guards to provide live security during critical times with different shifts and supplement the guards with other measures such installing cameras and periodic random patrols when the guards are not available. To reduce impact on the General fund staff will monitor the security situation and reduce /adjust security guard hours as needed. Parking Fee IVIUUUi Staff developed a Parking Fee Model to help defray the costs of live security. The fee and revenue model also includes "preferred parking" which is a feature that some parking patrons have asked for. Staff is suggesting setting aside 10 parking stalls conveniently located and adjacent to the train platform. The rate collected would also be at a premium. Attachment "A" is a summary of the existing and recommended parking fees. Parking Permit District A small number of commuters already impact on- street parking on Downing Street and the streets abutting the area, and an increase in parking rates would intensify the impact on the surrounding residents. Therefore a Parking Permit District (PPD) is recommended to relieve intensification of this problem by permitting residents to park Ulei i vehicles on the street where a new two hour parking limit- is established. The LVVV - hour parking limit would also encourage the use of the Metrolink and the Park -n -Ride lot. Attachment "B" provides more information on the Parking Permit District. Formation of the PPD would require an ordinance. Staff is prepared to initiate this process if the City Council so desires. Attachment "A" summarizes the existing and proposed parking rates. The following table shows the estimated revenue increase and the costs related to live security. There may be an annual impact of up to $15,000 to $20,000 to the General Fund. However, to avoid an impact to the General Fund, staff will monitor and adjust security guard hours so that the total cost does not exceed the revenues generated by the rate increase. Accordingly there will not be a significant impact on the General Fund. Metrolink and Commuter Parking Lot Management February 18, 2009 Staff recommends that the City Council authorize: Page 4 of 4 1 Providing security guards at critical hours at a cost not to exceed the revenue generated by the increase in parking fees; 2. Remove the guard shack; 3. Install a few fixed record-over security cameras at a cost of $5,000; 4. Authorize implementing the parking rates as shown in Attachment A; and 5. AUthnri7P staff to proceed with initiating q Parking Permit District as outlined in Attachment B. ATTACHMENT A Existing and Recommended Parking Fees B Parking Permit District details Attachment A Parking Lot Fee Schedule Metrolink Lot 190 parking stalls / spaces available (Included are 8 Handicap stalls) Handicapped 8 free permits renewed monthly Resident Monthly Permits - $10 /month Non - resident Monthly Permit - $30 /month Daily parking pass - $3 /day Park -n -Ride Lot 90 parking stalls / spaces available (Included are 4 Handicap stalls) Handicapped - free monthly permits (not very often) Resident Monthly Permits - $10 /month Non - resident Monthly Permit - $20 /month Daily parking pass - $1 /day Serves as overflow parking for Metrolink Lot Facility Parking Rates Metrolink Parking Lot Current Proposed Monthly Permit - Resident $10.00 $20.00 Monthly Permit - Non - Resident $30.00 $60.00 Monthly Permit - Preferred Parking N/A $100.00 Monthly Permit - Handicapped (8 only) No Change Dally Permit (obtained at machine) $3.00 $5.00 General Public (same as daily permit) Park -n -Ride Parking Lot Current Proposed Monthly Permit - Resident $10.00 $10.00 Monthly Permit - Non - Resident $20.00 $20.00 Monthly Permit - Handicapped (4 only) No Change Daily Permit (obtained at machine) $1.00 $1.00 General Public Students Handicapped Parking Permit District (PPD) Current Proposed Residents - two Permits for each address N/A $0.00 Lost, stolen PPD Permits N/A $10.00 Attachment B Parking Permit District Last year, in 2008, businesses adjacent to the Park -n -Ride Lot complained that commuters were parking on the street in front of and adjacent to their businesses which was reducing or eliminating parking that could otherwise be used for their customer or business patrons. In response to their concerns, staff studied the problem and recommend implementation of a two -hour parking restriction on Ramona Boulevard adjacent to the Park -n -Ride Lot. This measure has worked well by helping accommodate the businesses and encouraging the use of the Park -n -ride Lot for what it was intended for. Staff has observed a slight increase in the utilization levels of the of the Park -n -Ride Lot right after the L'. -... �r'i.�'� Tl�� e� �4+� �nrL ri 1 —+ ;, ire +I� r the on-street eet par nip g restrictions. i� dons. i i e current use of the Pal n -i i -Ride w� is n 1 u 1c , ange of 40% to 50% of capacity. A noticeable increase in utilization of both parking lots was observed by staff coinciding with the skyrocketing gas prices late last year. The following highlights the essential elements of the proposed PPD: O A PPD permit would allow resident vehicles to park in the street beyond a newly posted 2 Hour Parking Limit 0 Two PPD permits issued to each address per year. O A PD permit is only good for the calendar year it is obtained 0 PPD permits are color coded C; PPD permits are numbered for tracking t "1e address they VVi I n issued an gainst O Lost or replacement PPD permits would cost $10.00 and would be re- issued with the same tracking number The Parking Permit District would include Downing Street and the following abutting streets: O Chevalier Ave O Jeremine St • Pacheco Dr • Lozano Dr • De La Gair O Central Ave ® Virginia Ave Commuters with a monthly or daily pass would also be allowed to exceed the newly posted two -hour parking restriction. An ordinance is required to establish a PPD. Staff is prepared to schedule a Public Hearing to initiate the PPD. Staff believes residents will be in favor of the PPD as on- street parking will be freed up for their use. 1 CITY OF BALDWIN PARK BALDWIN P A,R,K STAFF . r. W TO: Honorable Mayor and Members of the City Council F FROM: Marc Castagnola, Community Development Manager, - DATE: February 18, 2009 SUBJECT: Public Hearing to Consider Approval of Amendment No. 2 to Fiscal Year 2005 -2010 Five Year CDBG /HOME Consolidated Plan and Amendment No. 1 to FY 2008 -2009 Annual Action Plan PURPOSE The City Council is requested to hold a public hearing to consider the approval of the: 1) Proposed Amendment non 2 to The FY onror'-oniro F,.,o v CD13GHOME Proposed , v The 1J I ea. , Consolidated Plan; and 2) Proposed Amendment No. 1 to the FY 2008 -2009 Annual Action Plan. BACKGROUND / DISCUSSION In May 2005, the City of Baldwin Park submitted its FY 2005 -2010 Consolidated Plan to the Department of Housing Urban and Development (HUD). The Consolidated Plan established the City's goals and objectives for CDBG and HOME activities for the five - year period. In accordance with HUD regulations, at the beginning of each year during the five -year period, the City is to submit its Annual Action Plan specifying how each goal and objective will be met and identify projects and activities approved to meet these goals. Included in the goals set are actual beneficiaries that are estimated to be assisted with the funds. Types of beneficiaries include, but are not limited to individuals, households, housing units and streets. At the end of each year, the City is required to submit its Consolidated Annual Performance Evaluation Report (CAPER). After completing the CAPER for FY 2007- 2008, staff is able to determine which accomplishments identified in the Consolidated Plan are in jeopardy of not being met. Instead of risking an unmet goal, possibly resulting in an audit finding from HUD, the City has the option of revising the established goals. Public Hearing Amendment to Con /Annual Plan February 18, 2009 Page 2 of 2 Consolidated Plan Amendments When the Consolidated Plan was developed in 2005, the consultant designed the goals by their evaluation of the existing community needs during stable economic times. As we are all aware, there have been significant changes with the economy during the last four years, causing the needs, possibilities and priorities to shift. Therefore, in order to provide realistic goals that coincide with the City's current needs and economic conditions, the amendments proposed must also be significant. As evident in the FY 07/08 CAPER, the following goals will most likely not be met and will need to be revised: Proposed Consolidated Plan Amendments Activity Current Goal Proposed Goal Graffiti Removal 80,000 Properties 75,000 Removals Code Enforcement 15,000 Corrections 12,000 Inspections Youth Services 8,000 Youth 3,000 Youth Assistance to the Disabled 200 Persons 50 Persons Residential Rehabilitation Program 75 Housing Units 50 Housing Units Tenant Based Rental Assistance (TBRA) 50 Households 15 Households Homeless/Transitional Housing 75 Homeless 7 Homeless Street Improvements 68 Miles 10 Miles (repair of street segments) Graffiti Removal: The amendment revised the goal from benefiting eg 80,000 :residential and commercial properties to removing 75,000 graffiti hits on public facilities. This amended goal was required to ensure HUD regulations are met regarding eligible beneficiaries. Code Enforcement Program: The purpose of the amendment was to better reflect the accomplishments that the funding ensures. The funding is allocated based on inspections and not associated with corrections. Youth Services, Assistance to the Disabled, Residential Rehabilitation Program, TBRA, Homeless/Transitional Housing and Street Improvements: The purpose for amending the goals for each of these projects is to provide a more realistic goal than those that were established at the time of preparing the Consolidated Plan. For reasons beyond the control of the City, be it the current economic situation or funding, the goals established will not be reached by the end of FY 2009 -2010. The proposed goals are more obtainable and should be reached by 2010. If approved, this revision represents the second revision to the FY 2005 -2010 Consolidated Plan. Amendment No. 1 revised goals for the First Time Homebuyer and Residential Rehabilitation Programs. Public Hearing Amendment to Con /Annual Plan February 18, 2009 Page 3 of 3 FY 2008 -2009 Annual Action Plan Amendment Since 2003, the repayments to the Section 108 Loan only included interest. However, as of August 2008, the repayments now include payments made to the principal balance. When the FY 2008 -2009 Annual Action Plan was developed, the principal repayment amount was inadvertently omitted from the amount allocated to the project. Therefore in order to meet the terms of the loan, the following revision must be made to the Section 108 Loan repayment project: Activity Original Proposed Section 108 Loan Repayment $264,727 $489,944 The CDBG funds are available from unexpended prior year funds and no existing project will be affected. Citizen Participation In accordance with the City of Baldwin Park's approved Citizen Participation Plan, prior to amending the Consolidated Plan, a Public Notice of proposed change(s) and the opportunity to comment on such proposed change(s) was published in the San Gabriel Valley Tribune. Attached for your review is the draft - amended sections to be inserted into the FY 2005- 2010 Consolidated Plan and FY 2008 -2009 Annual Plan upon approval by the City Council. l=iCAL iiviPACT There is no fiscal impact to the General Fund. It is staff recommendation the City Council approve 1) Proposed Amendment No. 2 to The FY 2005 -2010 Five Year CDBG /HOME Consolidated Plan; and 2) Proposed Amendment No. 1 to the FY 2008 -2009 Annual Action Plan. Attachments: Attachment A — Draft Amended Sections to the FY 2005 -2010 Consolidated Plan Attachment B — Draft Amended Sections to the FY 2008 -2009 Annual Action Plan 1 1 IF, AMENDMENT NO. CITY OF 2005-2010 YEAR CONSOLIDATED The Department of Housing and Urban Development (HUD) has established that all state and local governments prepare a five year comprehensive plan that brings needs and resources together to achieve statutory goals, thereby addressing decent housing, creating a suitable living environment and expanding economic opportunities for every American, particularly for extremely low and low- income residents. This requirement is for those jurisdictions receiving Community Development Block Grant (CDBG) and HOME investment Partnerships (HOME) Program Funds. Although the document, entitled the Consolidated Plan, is a five -year plan, it is to be updated on an annual basis. This amendment affects the City of Baldwin Park's 2005 -2010 Five Year Consolidated Plan. Prior to amending the Consolidated Plan, the City provided residents with a notice of proposed change(s) and the opportunity to comment on such proposed change. The City provided a 30 -day comment period prior to taking action on such amendment commencing on January 19, 2009 and concluding on February 18, 2009. The comment period commenced with the publication of a notice in the San Gabriel Valley Tribune. The following is a list of proposed amendments revising project goals: Proposed Consolidated Plan Amendments (Revicinnc to Coals) Activity Graffiti Removal Code Enforcement Youth Services Assistance to the Disabled Residential Rehabilitation Program Tenant Based Rental Assistance Homeless/Transitional Housing Street Improvements (repair of street segments) Current Goal 80,000 Properties 15,000 Corrections 8,000 Youth 200 Persons 75 Housing Units 50 Households 75 Homeless 68 Miles Proposed Goal 75,000 Removals 12,000 Inspections 3,000 Youth 50 Persons 50 Housing Units 15 Households 7 Homeless 10 Miles Graffiti Removal: This program provides for the removal of graffiti from all public facilities. The program assists with the elimination of blight, which is often accompanied by crime. Proactive graffiti removal, which consists of sandblasting, painting and cleaning, removes approximately 15,000 graffiti hits (average) per year. Amended Five -Year Objective: The amendment revised the goal from removing graffiti from 80,000 residential and commercial properties to removing 75,000 graffiti hits on public facilities. This amended goal was required to ensure HUD regulations are met regarding eligible beneficiaries. Code Enforcement Program: This code enforcement program works in conjunction with the low- interest Rehabilitation Loan Program and Street Improvements Program. A vital component of the Code Enforcement Program is the City Prosecutor Program. The City Prosecutor Program enhances the overall effectiveness of code enforcement through legally enforcing the City's Property Maintenance Ordinance. The Code Enforcement Program is Citywide. However, when CDBG funds are utilized the focus is in low- income areas of the City that are deteriorated and /or deteriorating or blighted. Many areas of the City are especially impacted because absentee landlords do not invest in improvements and /or use their properties primarily as tax write -offs. The program concentrates on removing blight from these areas through code enforcement activities and through coordination with building inspectors and Housing Division staff. Amended Five -Year Objective: Under this program, the City will continue to enforce the Property Maintenance Ordinance with Code Enforcement Officers working in conjunction with the City Prosecutor Program and Residential Rehabilitation Program. CDBG funds will be dedicated toward code enforcement efforts serving CDBG- eligible areas (0 -80% MFI) completing 12,000 inspections (revised from 15,000 corrections) over five years. The purpose of the amendment was to better reflect the accomplishments that the funding ensures. The funding is allocated based on inspections and not associated with corrections. Public and Community Services: CDBG funds may be utilized for a variety of '4 1. 4.. l� � 1: '1.. 1.�. ..l.' t.... „1'....4.1 community services ;including, but not limited to, supportive services Its: the disabled, substance abusers and troubled youth and families, mental health services, senior services, services for victims of domestic violence and employment training. The City currently helps fund, through CDBG, public services such as youth mentoring, youth employment, subsidized childcare, subsidized recreation, social services, domestic violence prevention, drug and alcohol prevention, mental health services, and programs for seniors and the disabled. These services provide an array of services aimed at alleviating the emotional, financial, environmental, familial, and physical challenges that may be affecting individuals and families. Amended Five -Year Objective: The City will utilize the annual Action Plan process to evaluate the potential use of CDBG funds to provide and improve community and special needs services. The City will provide funding to public service projects that address the needs of low and moderate - income persons and special needs groups. Over a five -year period, the City will serve an estimated 21,300 persons through public service projects as follows: • Provide recreational, educational enhancement, affordable childcare, and employment opportunities to an estimated 3,000 (revised from 8,000) children and youth. • Provide counseling to seniors through the Julia McNeil Senior Center, serving 500 seniors. • Assist an estimated 50 (revised from 200) persons with disabilities with independent living skills and supportive services. • Assist 600 victims of domestic violence with shelter, counseling, and supportive services over five years. • Provide affordable social services to 12,000 persons via the Family Services Center or other social service providers. Although the amendment reduced the goal for two types of services, because other services have exceeded their original estimated goal, the total beneficiaries estimate of 21, 300 remains the same. The purpose of the amendment was to provide a more accurate and realistic amount of actual youth beneficiaries. Also since the departure of the City's disabled service provider, the total number of disabled- beneficiaries has reduced. The City currently is under contract with the Santa Anita Family Service Center that provides assistance to the elderly and disabled. However, their focus aimed more towards the elderly and therefore reports their accomplishments as such. Therefore, the City continues to seek a service provider that will focus solely on meeting the needs of our disabled residents. Residential Rehabilitation Program — The goal of this program is to offer residents an opportunity to live in a safe and sanitary environment by offering rehabilitation assistance to lower- income single - family households within targeted low - income census tracts, The program provides amorti?ed loans, deferred loans, and a rehabilitation grant program. Households must have incomes at or below 80% of the County median to qualify under HOME funds and 120% of the County Median Income to qualify under Redevelopment Set Aside. Amended Five -Year Objective: The City will provide a total of 45 (revised from 75) loans /grants over five years to low - income owner occupants of single - family homes for home improvement. The amendment was necessary due to the current housing and economical situation. Many homeowners are facing economic hardships and are more concerned with possible foreclosures than improving their homes. The City continues to work closely with the Code Enforcement Department to market the program. HOME Tenant Based Rental Assistance Program: This program addresses housing and affordability and alleviates overcrowding by expanding housing choice. The Tenant Based Rental Assistance Program directly assist individual low- income families by making up the difference between actual housing costs and what a family can afford to pay. Tenants are free to select any standard unit, whether or not it is HOME - assisted. Amended Five -Year Objective: The City will provide rental assistance to qualifying households currently on the Section 8 waiting list. Under this program, a total of 15 (revised from 50) households will be assisted during the five -year period. The amendment was necessary to provide a more realistic goal. The program was implemented late in the this five year period and although 13 households have been assisted since, because this is a two year program, the City feels that 15 is a more realistic goal at this time. Transitional Housing: This form of housing facilitates the movement of homeless individuals into permanent within two years. Transitional housing is combined with supportive services to enable individuals to acquire the skills and resources to live as independently as possible. The City currently provides transitional housing through Community Care Facilities throughout the <City. In addition, the City funds public service projects that provides transitional housing services. The City has provided funding to the East San Gabriel Valley Coalition for the Homeless and the Citrus Valley Health Foundation and other similar organizations such as domestic violence programs, which provide transitional and permanent housing placement programs. Amended Five -Year Objective: The City will continue to support transitional housing programs. A total of 7 (revised from 75) persons over the course of five years will benefit from transitional shelter placement and support services. The amended was required to provide a more realistic goal based on the annual funding allocated to homeless services. Infrastructure Improvements: This project includes public right of way improvements, hardscape improvements, local street resurfacing; major street resurfacing; traffic signals; sidewalks; storm drains, and street lights in income - eligible areas. Hardscape improvements include e-ZVA ;Improvements or curb cuts and wheelchair vain ramps which are necessary to remove architectural barriers for people with disabilities. Amended Five -Year Objective: The City will continue to utilize the capital improvement planning process to identify and prioritize street improvements, street lighting, sidewalks, storm drains, traffic signals, and other capital infrastructure projects for funding. Over five years, the City will construct 2,000 linear feet of sidewalks, repair (revised from reconstruct) 10 miles (revised from 8 miles) of street segments, and install 1 new storm drain. The amendment was needed to provide a more realistic goal for the street improvement project. PUBLIC COMMENTS: A Public Notice was published on January 19, 2008 and February 4, 2009. A Public Hearing was held on February 18, 2009. Public Comments Period: January 19, 2009 to February 18, 2009 COMMENTS: i .' • FBTZT-,TM Section 108 Loan Repayment The City will continue to meet the requirements of its Section 108 loan and make annual interest and principal payments totaling $489,944 (revised from $264,727). (See attached revised table) PUBLIC COMMENTS: A /-% Public Notice was published on January 19, 20008 and February 4, 2009. A Public Hearing was held on February 18, 2009. Comments Period — January 19, 2009 to February 18, 2009 COMMENTS: QZ BALDWIN PARK COMMUNITY DEVELOPMENT COMMISSION REGULAR MEETING FEBRUARY 18, 2009 COUNCIL CHAMBER 14403 E. Pacific Avenue Baldwin Park, CA 91706 (626) 960 -4011 BALDWIN ,, Manuel Lozano - Chair Monica Garcia - Vice Chair Anthony J. Bejarano - Member Marlen Garcia - Member Ricardo Pacheco - Member PLEASE TURN OFF CELL PHONES AND PAGERS WHILE MEETING IS IN PROCESS POR FAVOR DE APAGAR SUS TELEFONOS CELULARES Y BEEPERS DURANTE LA JUNTA PUBLIC COMMENTS COMENTARIOS DEL PUBLICO The public is encouraged to address the Se invita al publico a dirigirse al Concilio o cualquiera Commission or any of its Agencies listed on this otra de sus Agencias nombradas en esta agenda, agenda on any matter posted on the agenda or para hablar sobre cualquier asunto publicado en la on any other matter within its jurisdiction. If you agenda o cualquier tema que este bajo su jurisdiccidn. wish to address the Commission or any of its Si usted desea la oportunidad de dirigirse al Concilio o Agencies, you may do so during the PUBLIC alguna de sus Agencias, podr5 hacerlo durante el COMMUNICATIONS period noted on the periodo de Comentarios del Publico (Public agenda. Each person is allowed five (5) minutes Communications) anunciado en la agenda. A cada speaking time. A Spanish - speaking interpreter is persona se le permite hablar por cinco (5) minutos. available for your convenience. Hay un interprete para su conveniencia. ., ,. a)) {,•s, Uk. ,.?;r. , of Community Development Commission Agenda — February 18, 2009 Page 1 COMMUNITY DEVELOPMENT COMMISSION REGULAR MEETING — 7:00 PM CALL TO ORDER ROLL CALL Members: Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Vice -Chair Monica Garcia and Chair Manuel Lozano ANNOUNCEMENTS PUBLIC COMMUNICATIONS Five (5) minute speaking time limit Cinco (5) minutos sera el limite pars hablar THIS IS THE TIME SET ASIDE TO ADDRESS THE COMMISSION No action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The legislative body or its staff may: 1) Briefly respond to statements made or questions asked by persons; or 2) Direct staff to investigate and /or schedule matters for consideration at a future meeting. [Government Code §54954.2] ESTE ES EL PERIODO DESIGNADO PARA DIRIGIRSE AL COMISI6N No se podra tomar acci6n en algun asunto a menos que sea incluido en la agenda, o a menos que exista alguna emergencia o circunstancia especial. El cuerpo legislative y su personal podran: 1) Responder brevemente a declaraci6nes o preguntas hechas por personas; o 2) Dirigir personal a investigar y/o fijar asuntos para tomar en consideraci6n en juntas proximas. [Codigo de Gobierno §54954.2] CONSENT CALENDAR All items listed are considered to be routine business by the Commission and will be approved with one motion. There will be no separate discussion of these items unless a Commissioner so requests, in which case, the item will be removed from the general order of business and considered in its normal sequence on the agenda. 1. WARRANTS AND DEMANDS Staff recommends Commission receive and file. 2. MINUTES Staff recommends Commission approve the minutes of the regular meeting of February 4, 2009. ADJOURNMENT CERTIFICATION I Laura M. Nieto, Deputy City Clerk of the City of Baldwin Park hereby certify under penalty of perjury under the laws of the State of California, that the foregoing agenda was posted on the City Hall bulletin board not less than 72 hours prior to the meeting. Dated this 12th day of February 2009. Laura M. Nieto Deputy City Clerk Community Development Commission Agenda — February 18, 2009 Page 2 PLEASE NOTE: Copies of staff reports and supporting documentation pertaining to each item on this agenda are available for public viewing and inspection at City Hall, 2nd Floor Lobby Area or at the Los Angeles County Public Library in the City of Baldwin Park. For further information regarding agenda items, please contact the office of the City Clerk at 626.960.4011, ext. 466 or via e-mail at Inietoa)baldwinpark.com In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Public Works Department or Risk Management at 626.960.4011. Notification 48 hours prior to the meeting will enable staff to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 34.102.104 ADA TITLE II) Community Development Commission Agenda — February 18, 2009 Page 3 FEB 1 8 2009 ITEM NO ------ / ------- 70-rgn��• TOTAL # OF ISSUED CHECKS: 5 TOTAL AMOUNT: 2473.56 TOTAL # OF VOIDED/REISSUED CHECKS: 0 0.00 TOTAL AMOUNT: TOTAL # OF ACH CHECKS: 0 TOTAL AMOUNT: 0.00 TOTAL # OF UNISSUED CHECKS: 0 RUN: TUESDAY FEB102009 11:43 ;PORT: CHECKREG GENERATED: 28 FEB 08 17:19 CITY OF BALDWIN PARK CHECK REGISTER CHECK RANGE: 13060 13064 BANK CHECK # CHECK AMT CHECK DATE VENDOR # ADDRS # VENDOR NAME DESCRIPTION INVOICE # WO # AMOUNT G/L ACCT # ------------------------------------------------------ ---------------------------------------------------------- 13060 $226.11 01/26/09 09318 0 WEST COVINA SCHOOL DISTRICT 01/26/09 2 226.11 836-00-000-53376-14900-2 PORTION TO LEA 2 13061 $960.00 02/09/09 08688 0 ALESHIRE & WYNDER LLP 10401 380.00 836-00-000-51101-14900-2 DEC LEGAL SRV 380.00 834-00-000-51101-14900-2 DEC LEGAL SRV LEGAL SRV THRU 12/31/08 10402 100.00 804-00-000-20001-14900-1 LEGAL SRV THRU 12/31/08 100.00 806-00-000-20001-14900-1 $150.00 02/09/09 00617 0 MARIPOSA HORTICULTURAL_ 2 113062 150.00 890-00-000-53384-14900-2 ROP HOUSE MONTHLY MAINTENANCE 2 13063 $1096.00 02/09/09 09284 0 MICHAEL M BLAZENSKI 1/1/09-1/31/09 1/01-31/09 548.00 801-20-210-51101-14420-2 SRV 1/1/09-1/31/09 548.00 806-20-210-51101-14470-2 SRV 2 13064 $41.45 02/09/09 00828 0 VALLEY COUNTY WATER DIST 4500 BRESEE 11/17-1/15/09 11/17/08-1/15/09 41.45 890-00-000-53370-14900-2 TOTAL # OF ISSUED CHECKS: 5 TOTAL AMOUNT: 2473.56 TOTAL # OF VOIDED/REISSUED CHECKS: 0 0.00 TOTAL AMOUNT: TOTAL # OF ACH CHECKS: 0 TOTAL AMOUNT: 0.00 TOTAL # OF UNISSUED CHECKS: 0 CITY OF BALDWIN PARK COMMUNITY DEVELOPMENT COMMISSION MINUTES Manuel Lozano, Mayor Monica Garcia, Mayor Pro Tern Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Council Members Maria Contreras, City Treasurer Susan Rubio, City Clerk The COMMUNITY DEVELOPMENT COMMISSION of the City of Baldwin Park met in REGULAR SESSION at the above time and place. ROLL CALL Present: Member Bejarano, Member Marlen Garcia, Member Pacheco, Vice Chair Monica Garcia, Chair Lozano. Absent: None. Also Present: Chief Executive Officer Vijay Singhal, City Attorney Joseph W. Pannone, Director of Recreation & Community Services Manuel Carrillo Jr., Community Development Manager Marc Castagnola; Director of Public Works William Galvez, Chief of Police Lili Hadsell, City Treasurer Contreras, City Clerk Rubio. CONSENT CALENDAR Motion: Approve CONSENT CALENDAR Moved by Chair Lozano, seconded by Member Bejarano. Commission received and filed. 2. MINUTES Commission approved the minutes of the special and regular meetings of January 21, 2009. 3. APPROVAL OF POLICY TO SUBSIDIZE CITY FEES FOR VERY LOW AND EXTREMELY LO INCOME FAMILIES (Related Item #7 on City Council Agenda) City Council and Community Development Commission authorized staff to develop a policy to subsidize city fees for very low - and extremely low- income Page 1 of 2 families and develop implementation guidelines. �* . There being no other matters for discussion the meeting was adjourned at 8:29 p.m. Approved as presented by the Commission at their meeting held February 18, 2009. Laura M. Nieto Deputy City Clerk Page 2 of 2 Cpl MA 00 PM REGULAR MEETING COUNCIL CHAMBER 14403 E. PACIFIC AVENUE BALDWIN PARK, CA 91706 (626) 960 -4011 I. BALDWIN Manuel Lozano - Chair Monica Garcia - Vice Chair Anthony J. Bejarano - Member Marlen Garcia - Member Ricardo Pacheco - Member PLEASE TURN OFF CELL PHONES AND PAGERS WHILE MEETING IS IN PROCESS POR FAVOR DE APAGAR SUS TELEFONOS CELULARES Y BEEPERS DURANTE LA JUNTA PUBLIC COMMENTS The public is encouraged to address the City Council or any of its Agencies listed on this agenda on any matter posted on the agenda or on any other matter within its jurisdiction. If you wish to address the City Council or any of its Agencies, you may do so during the PUBLIC COMMUNICATIONS period noted on the agenda. Each person is allowed five (5) minutes speaking time. A Spanish speaking interpreter is available for your convenience. COMENTARIOS DEL PUBLICO Se invita al publico a dirigirse al Concilio o cualquiera otra de sus Agencias nombradas en esta agenda, para hablar sobre cualquier asunto publicado en la agenda o cualquier tema que este bajo su jurisdiccion. Si usted desea la oportunidad de dirigirse al Concilio o alguna de sus Agencias, podra hacerlo durante el periodo de Comentarios del Publico (Public Communications) anunciado en la agenda. A cada persona se le permite hablar por cinco (5) minutos. Hay un interprete para su conveniencia. Any written public record relating to an agenda item for an open session of a regular meeting of the Finance Authority that is distributed to the Finance Authority less than 72 hours prior to that meeting will be available for public inspection at City Hall in the City Clerk's office at 14403 E. Pacific Avenue, 3rd Floor during normal business hours (Monday - Thursday, 7:30 a.m. - 6:00 p.m.) FINANCE AUTHORITY REGULAR MEETING — 7:00 PM CALL TO ORDER ROLL CALL Members: Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Vice -Chair Monica Garcia and Chair Manuel Lozano PUBLIC COMMUNICATIONS Five (5) minute speaking time limit Cinco (5) minutos sera el limite para hablar I HIS IS THE TIME SET ASIDE TO ADDRESS THE C001WIVUSSiON No action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The legislative body or its staff may: 1) Briefly respond to statements made or questions asked by persons; or 21' Direct staff to investigate and /or schedule matters for consideration at a future meeting. [Government Code §54954.2] ESTE ES EL PERIODO DESIGNADO PARA DIRIGIRSE AL COMISION No se podra tomar accion en algun asunto a menos que sea incluido en la agenda, o a menos que exista alguna emergencia o circunstancia especial. El cuerpo legislativo y su personal podran: 1) Responder brevemente a declaraciones o preguntas hechas por personas; o 2) Dirigir personal a investigar y/o fi]ar asuntos nara, tomar en cons,ideracinn en il,ntnQ nrnyim -q,z ff r)r1ion rle Gnhiernn §54954.2] CONSENT CALENDAR A RBldll ITCQ 1. OVCRMU 1 G%'3 Staff recommends Authority approve the minutes of the regular meeting of January 21, 2009. REQUESTS AND COMMUNICATIONS ADJOURNMENT CERTIFICATION I, Laura M. Nieto, Deputy City Clerk of the City of Baldwin Park hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the City Hall bulletin board not less than 72 hours prior to the meeting. Dated this 12th day of February 2009. Laura M. Nieto Deputy City Clerk Finance Authority Agenda — February 18, 2009 PLEASE NOTE: Copies of staff reports and supporting documentation pertaining to each item on this agenda are available for public viewing and inspection at City Hall, 2"d Floor Lobby Area or at the Los Angeles County Public Library in the City of Baldwin Park. For further information regarding agenda items, please contact the office of the City Clerk at 626.960.4011, ext. 466 or via e -mail at Inieto(a baldwinpark.com . In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Public Works Department or Risk Management at 626.960.4011. Notification 48 hours prior to the meeting will enable staff to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 34.102.104 ADA TITLE ll) Finance Authority Agenda — February 18, 2009 • 0 5 1 Lei : Manuel Lozano, Mayor Monica Garcia, Mayor Pro Tern Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Council Members Maria Contreras, City Treasurer Susan Rubio, City Clerk The FINANCE AUTHORITY of the City of Baldwin Park met in REGULAR SESSION at the above time and place. • • ' Present: Member Bejarano, Member Marlen Garcia, Member Pacheco, Vice Chair Monica Garcia, Chair Lozano. Absent: None. Also Present: Chief Executive Officer Vijay Singhal, City Attorney Joseph W. Pannone, Director of Recreation & Community Services Manuel Carrillo Jr_, Community Development Manager Marc Castagnola, Director of Public Works William Galvez, Chief of Police Lili Hadseil, City Treasurer Contreras, City Clerk Rubio, Deputy City Clerk Nieto. IMM4001001 • A 07 Motion: Approve CONSENT CALENDAR Moved by Chair Lozano, seconded by Member Bejarano. 1. MINUTES Authority approved the minutes of the regular meeting of December 17, 2008. There being no other matters for discussion the meeting was adjourned at 9:15 p.m. Approved as presented by the Authority at their meeting held February 18, 2009. Page 1 of 2 Laura M. Nieto Deputy City Clerk Page 2 of 2 HOUSING AUTHORITY FEBRUARY 18,2009 00 • BALDWIN PARK, 0 ,0 BALDWIN 11 �, A - R,� K Manuel Lozano - Chair Monica Garcia - Vice Chair Anthony J. Bejarano - Member Marlen Garcia - Member Ricardo Pacheco - Member PLEASE TURN OFF CELL PHONES AND PAGERS WHILE MEETING IS IN PROCESS POR FAVOR DE APAGAR SUS TELEFONOS CELULARES Y BEEPERS DURANTE LA JUNTA PUBLIC COMMENTS The public is encouraged to address the City Council or any of its Agencies listed on this agenda on any matter posted on the agenda or on any other matter within its jurisdiction. If you wish to address the City Council or any of its Agencies, you may do so during the PUBLIC COMMUNICATIONS period noted on the agenda. Each person is allowed five (5) minutes speaking time. A Spanish speaking interpreter is available for your convenience. COMENTARIOS DEL PUBLICO Se invita al publico a dirigirse al Concilio o cualquiera otra de sus Agencias nombradas en esta agenda, para hablar sobre cualquier asunto publicado en la agenda o cualquier tema que este bajo su jurisdiccion. Si usted desea la oportunidad de dirigirse al Concilio o alguna de sus Agencias, podra hacerlo durante el periodo de Comentarios del Publico (Public Communications) anunciado en la agenda. A cada persona se le permite hablar por cinco (5) minutos. Hay un interprete para su conveniencia. Any written public record relating to an agenda item for an open session of a regular meeting of the Housing Authority that is distributed to the Housing Authority less than 72 hours prior to that meeting will be available for public inspection at City Hall in the City Clerk's office at 14403 E. Pacific Avenue, 3rd Floor during normal business hours (Monday - Thursday, 7;30 a.m. - 6:00 p.m.) HOUSING AUTHORITY REGULAR MEETING — 7:00 PM CALL TO ORDER ROLL CALL Members: Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Vice -Chair Monica Garcia and Chair Manuel Lozano PUBLIC COMMUNICATIONS Five (5) minute speaking time limit Cinco (5) minutos sera el limite para hablar THIS IS THE TIME SET ASIDE TO ADDRESS THE COMMISSION No action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The legislative body or its staff may: 1) Briefly respond to statements made or questions asked by persons; or 2) Direct staff to investigate and /or schedule matters for consideration at a future meeting. [Government Code §54954.2] ESTE ES EL PERIODO DESIGNADO PARA DIRIGIRSE AL COMIS/ON No se podra tomar accidn en algun asunto a menos que sea incluido en la agenda, o a menos que exista alguna emergencia o circunstancia especial. El cuerpo legislativo y su personal podran: 1) Responder brevemente a declaraclones o N re untas hechas N or personas; o 211 D {r{ {r personal' a {nvestigar r asunt0S g V J para tomar en consideracion en juntas proximas. [Codigo de Gobierno §54954.2] CONSENT CALENDAR i 1. MINUTES Staff recommends Authority approve the minutes of the regular meeting of January 21, 2009. REQUESTS AND COMMUNICATIONS ADJOURNMENT CERTIFICATION I, Laura M. Nieto, Deputy City Clerk of the City of Baldwin Park hereby certify under penalty of perjury under the laws of the State of California, that the foregoing agenda was posted on the City Hall bulletin board not less than 72 hours prior to the meeting. Dated this 12th day of February, 2009. Laura M. Nieto Deputy City Clerk Housing Authority Agenda February 18, 2009 PLEASE NOTE: Copies of staff reports and supporting documentation pertaining to each item on this agenda are available for public viewing and inspection at City Hall, 2nd Floor Lobby Area or at the Los Angeles County Public Library in the City of Baldwin Park. For further information regarding agenda items, please contact the office of the City Clerk at 626.960.4011, ext. 466 or via e -mail at Inieto(Dbaldwinpark. cam . In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Public Works Department or Risk Management at 626.960.4011. Notification 48 hours prior to the meeting will enable staff to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 34.102.104 ADA TITLE lI) i Housing Authority Agenda February 18, 2009 ►n 110119 AGENDA Manuel Lozano, Mayor Monica Garcia, Mayor Pro Tern Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Council Members Maria Contreras, City Treasurer Susan Rubio, City Clerk The HOUSING AUTHORITY of the City of Baldwin Park met in REGULAR SESSION at the above time and place. 101we 1I� Present: Member Bejarano, Member Marlen Garcia, Member Pacheco, Vice Chair Monica Garcia, Chair Lozano. Absent: None. Also Present: Chief Executive Officer Vijay Singhal, City Attorney Joseph W. Pannone, Director of Recreation & Community Services Manuel Carrillo Jr., Community Development Manager Marc Castagnoia, Director of Public Works William Galvez, Chief of Police Lili Hadsell, City Treasurer Contreras, City Clerk Rubio, Deputy City Clerk Nieto. •� Motion: Approve CONSENT CALENDAR Moved by Chair Lozano, seconded by Member Bejarano. Authority approved the minutes of the regular meeting of December 17, 2008. There being no other matters for discussion the meeting was adjourned at 9:15 p.m. Approved as presented by the Authority at their meeting held February 18, 2009. Page 1 of 2 Laura M. Nieto Deputy City Clerk Page 2 of 2